Seoul High Court-2017-Nu6398 ( October 26, 2017)

(A) The plaintiff shall be a resident of the Republic of Korea who has a domicile or residence in the Republic of Korea for at least five consecutive years from the date of transfer of the stocks overseas.

(In light of the summary of the stay days, resident registration, and domestic holder acid, if the plaintiff has a domicile or residence in Korea continuously for five years or longer from the date of transfer of the shares overseas, the plaintiff shall be a domestic resident.

Scope of transfer income under Article 118-2 of the Income Tax Act

Supreme Court Decision 2017Du73686 Decided capital gains tax

EO

O Head of tax office

2018.03.15

All appeals are 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 the allegation in the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party.