Seoul High Court-2016-Nu-6349 ( February 22, 2017)

(ps) If an overseas employee is a foreign employee, the employee shall be a domestic resident.

(C) In light of the above legal principles, it is reasonable to view that the Plaintiff constitutes a resident under the former Income Tax Act in 2011, taking into account the following circumstances: (a) the Plaintiff’s status as a resident under the former Income Tax Act in 2011, which is the taxable

Article 2 of the Enforcement Decree of the Income Tax Act and Determination of Residence

2017du39112 global income and revocation of disposition

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〇〇세무서장

Seoul High Court Decision 2016Nu63349 Decided February 22, 2017

July 11, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by