The meaning of "family members living together" under Article 80 (1) of the Income Tax Act;

The term “family members living together, which are subject to sum of assets as prescribed in Article 80(1) of the Income Tax Act, means the unit of living with the same family register, or with the same family members living together with the same family members on the resident registration card, in light of their daily lives without any requirement.

Articles 80 and 81 of the Income Tax Act

Supreme Court Decision 83Nu44 delivered on April 26, 1983 82Nu248 delivered on March 13, 1984

[Judgment of the court below]

Head of Yongsan Tax Office

Seoul High Court Decision 84Gu232 delivered on January 18, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

The purpose of Article 80 and Article 81 of the Income Tax Act, which provides for cumulative taxation of property income, is to think of the capacity to pay tax for each household unit if it is more reasonable than that of the individual household, and the original property income is easy to reduce the tax burden by distributing the name to the family members, so it can be prevented from tax avoidance, and it can be said that applying the progressive tax rate to the aggregate of property income can be realized with fair tax burden. Therefore, it is reasonable for the court below to interpret that the remaining family members living together with the above assets to mean the unit of living for the same household as the above domestic address of the plaintiff and the above domestic address of the non-party 1 and the above domestic address of the non-party 2 who are the non-party 1 and the above domestic address of the non-party 2 who are the non-party 1 and the new domestic address of the non-party 3 who are the non-party 1 and the new domestic address of the non-party 2 who are the non-party 1 and the new domestic address of the non-party 2.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Jeong Jong-tae (Presiding Justice)