(심리불속행)납세고지서가 공시송달의 요건을 갖추지 못한 부적법한 송달임[기각]
Seoul High Court-2017-Nu-8840 ( October 17, 2018)
Cho Jae-2017-1258 (Law No. 12, 2017)
(Trial without Trial) An improper service of which the duty payment notice fails to meet the requirements for service by public notice.
(2) In light of the above legal principles, the court below's determination that the service of the plaintiff's notice was not satisfied of the requirements for service by public notice under Article 11 (1) 2 and 3 of the Framework Act on National Taxes should be revoked on the ground that the service of the plaintiff's notice by public notice is not satisfied.
Article 11(1) of the Framework Act on National Taxes
2018du6334 global income and revocation of such disposition.
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Head of △ District Office
Seoul High Court Decision 2017Nu88840 Decided October 17, 2018
2019.03.05
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation of the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and
The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.
The decision shall be rendered as above.