AA's resident registration address at the time of August 14, 2007 (hereinafter referred to as "tax payment notice") Seoul

○○구♡♡♡♡62길 ***(♡♡♡동 271-24)'(이하 '○○주소지'라고 한다)로 등기우편

The dispatch was made on August 27, 2007, but it was returned on the ground of the ‘distinct name of address'. The defendant was the defendant.

2007. 8. 28. AAA의 가족들이 수년 동안 주민등록상 주소지를 두고 있던 '서울 ☆

☆구 ♧♧로 39(♧♧동 98-7)'(이하 '☆☆ 주소지'라고 한다)로 이 사건 납세고지서

B re-delivery, but it was also returned on September 4, 2007 on the ground that "the name of address is unknown" was also returned.

D. Since then, the Defendant cannot identify the address of AA, which is the former Framework Act on National Taxes (Law No. 850, Dec. 31, 2007).

“A name and address” as provided in Article 11(1)2 of the Act, which is amended by Act No. 8830; hereinafter the same shall apply)

of this case on September 23, 2007, deeming that the place of business falls under the category of "where the place of business is unclear"

The notice was served by public notice, and on October 8, 2007, the period necessary to take effect of the service by public notice is the same.

The disposition of this case (hereinafter referred to as the "disposition of this case").

E. The defendant on June 3, 2008, for the collection of delinquent tax on the disposition of this case, the FF Life Report by AA on June 3, 2008

A claim for insurance money against an examination corporation was seized, and the above company on July 2016.

18. AA's notice on the collection of seizure of insurance contracts was given, and the defendant is subject to seizure.

on October 19, 2016, the due date for collection of KRW 2,711,090,000,000 shall be the amount of delinquent tax;

was appropriated.

(f) AA has expired the extinctive prescription of the right to tax collection in arrears under the foregoing sub-paragraph (e) on May 8, 2017

The Tax Tribunal filed a request for a trial with the Tax Tribunal, alleging that it was later illegal;

On August 31, 2017, the Tax Tribunal attached the above insurance claim by the defendant on June 3, 2008.

With the suspension of extinctive prescription on October 19, 2016, after collecting and appropriating insurance proceeds, AAA

On May 8, 2017, an appeal for adjudication was filed on May 8, 2017, and an appeal for adjudication filed by AA is filed within 90 days.

The above judgment was dismissed on the ground that it was an unlawful claim.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 5, Eul evidence 1 to 8,

15, 17 Evidence(including each number), each statement, the purport of the whole pleadings

2. Whether the instant disposition is null and void

(a) AA’s assertion

AAA shall be resident registration from October 2, 2003 to January 28, 2013 at the time of serving the instant tax notice.

AA was actually residing at the ○○○ address registered in the Schedule;

This is the mother of AA living together with his family by avoiding the debtor's demand and visit.

The reason is that the owner of △△△ has moved to the ○○ domicile and moved to the ○○ domicile. AA has been living.

In the case of nursing workers, they have been living mainly in the hospital and have no day; and

The family has moved in to the domicile of △△△ in which the family lives, but the receipt of ordinary items, etc. is made;

There was no problem, and there was no fact that the tax office visited AA at the time.

Article 11(1) of the former Framework Act on National Taxes, Enforcement Decree of the former Framework Act on National Taxes (Presidential Decree No. 22038, Feb. 18, 2010)

In order to serve by public notice under Article 7-2 of the Act, a service by public notice is simply made.

It is not sufficient that a notice of tax payment is not served solely for the reason that it is impossible to serve, and telephone contact or direct delivery;

It should be difficult to serve documents even if all efforts such as inquiry about neighbors are made.

The defendant sent two registered mail to AA two times to serve a written notice of the instant tax payment.

Then, without any attempt to contact AA, the name of the address is not immediately known.

For this reason, service by public notice was made because it does not meet the requirements of service by public notice.

In this case, the disposition of this case is unlawful and not effective. Accordingly, the disposition of this case is reasonable.

is null and void.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) At the time of the instant disposition, a building on the ○○○○ domicile at the domicile of the AA’s resident registration card is located.

As an unauthorized house, there was no certified copy of the building register.

2) A public official belonging to the DNA Tax Office is a non-party who was made prior to the instant disposition on September 2006.

The representative director of the non-party corporation was a representative director in the course of investigating the facts alleged in the data of the corporation.

AA sent a list of material descriptions to the address of AA, but it was returned to the absence of the recipient;

The answer that “A was sent with the birth of the Dong, but the contact with “A” was cut off on the last year.

They set forth.

3) As seen earlier, the Defendant shall pay each of the instant case to ○○○ and △△△, each of the instant addresses.

The notice was sent by registered mail, but returned on the ground that the notice was not "the name of the address", following:

The defendant's national tax administration system of the National Tax Service on February 23, 2015 is currently being served.

As the system is reorganized, the service result remains, but the above reorganization is not carried out.

If a notice for delivery is printed out in the previous national tax administration system, it shall be immediately served.

(2) if the delivery has not been made later, the reasons for failure to deliver

When input by public notice and service by public notice are completed, the service status shall be "public notice of delivery" in the column of service status.

In the case of service by public notice without going through delivery, it has been marked otherwise;

The service status of the system was indicated as "service by public notice" in the service status of the system.

In the column of "service status" on the screen of the detailed inquiry about the collection decision of the tax payment notice, the "service status" shall be read as "delivery and public notice".

entry.

4) AA’s computer network operated by the National Tax Service at the time of serving the instant tax notice, but 201.

12. CCC closed on December 31, 2003 and only the telephone number of the office of the non-party corporation closed on December 31, 2003

AA's mobile phone number was not registered.

5) ♧♧♧동 동사무소는 2013. 1. 28. AAA의 ○○ 주소지 거주 여부가 불명이라는

For this reason, AA's registration as an "ex officio residence unknown" on the resident registration card of AA and on June 10, 2014

주소지를 ♧♧♧동 동사무소의 주소지인 '서울 ○○구 ♧♧♧로 ***'로

On September 12, 2016, AA transferred the registration of ex officio residence unknown, and on September 12, 2016, AA transferred the registration of ex officio residence unknown

The domicile has been moved to the domicile of resident registration.

[Ground of recognition] Unsatisfy, Gap evidence 2, Eul evidence 2, Eul evidence 4, evidence 11 to 16

Each entry, the purport of the whole pleadings

D. Determination

1) Article 11(1)2 of the former Framework Act on National Taxes is an address or domicile of a person to be served with documents.

If the place of business is unclear, service by public notice may be made, and the former Framework Act on National Taxes

Article 7 of the Enforcement Decree shall not include the address or place of business where the address or place of business is unclear.

Where it is impossible to confirm the resident registration record card or the corporate register, etc.;

"If the address or the place of business is not clear", "the address or the place of business of the person to be served by the tax authorities with due care as a good manager", and "the address of the person to be served by the

or the place of business is investigated but the domicile or the place of business is not known.

means the payment notice (see, e.g., Supreme Court Decision 97Nu17575, Jun. 12, 1998); and

The burden of proving whether service by public notice is legitimate is, in principle, the tax authority.

Supreme Court Decision 94Nu4134 delivered on October 14, 1994 (see Supreme Court Decision 94Nu4134 delivered on October 14, 199

2) The following: (a) the facts acknowledged earlier and the purport of the entire pleadings can be comprehensively revealed:

In full view of the circumstances, the Defendant’s address and domicile of the AA with due care as a good manager.

It is said that the business office and other methods of delivery have been investigated.

If the defendant was unable to know the domicile or place of business of the AA, it shall be the Gu.

The address or place of business of a person who shall receive the documents under Article 11(1)2 of the Framework Act on National Taxes

It is not clear whether it is ‘the case'.

Therefore, service by public notice of this case is lawful, and the disposition of this case is deemed null and void.

AA’s assertion is without merit.

① At the time of the instant disposition, the Defendant’s domicile at ○○○ and AA, which are resident registration addresses of AA.

AA’s domicile in the immediately preceding resident registration, where the family members of AA were residing in the area of Do;

The notice of the instant tax payment was sent by registered mail, but it was called 'the name of address not yet known'.

was returned, which means that the address is not the exact domicile of AA, and that is not the exact domicile of the AA;

The defendant did not have any way to identify the domicile of the AA more accurately.

② On May 8, 2017, upon which AA filed an appeal on the instant disposition, the payment in this case

The notice of this case is served at least 10 years after the date of service of the notice.

Relevant material does not remain after the lapse of the period of time to preserve the document, and the National Tax Service

Due to the reorganization of the national tax administration system, the details of computerized input are limited.

However, "The present condition of service" of "the detailed screen of the decision of collection" on the notice of tax payment of this case

In light of the fact that “public notice of delivery” is entered, the Defendant shall notify the instant tax payment notice.

Service by public notice was served prior to service by public notice, but it was impossible to serve by public notice.

I seem to appear.

③ Even according to the assertion of AA, AA shall have the obligees’ obligations commenced from the end of 2003.

A demand for repayment, etc. shall be made to the ○○ residential place located in the Do in which he resides together with his family.

A resident registration and a place of residence have been relocated, and a staff member of DD tax secretary around September 2006

The answer of the AA and the 6th year liaison when in exchange for the birth of the AA; and

AA’s family members were unable to serve a service on the domicile of △△ in which they reside, and the Defendant

On June 3, 2008, the AA has seized insurance claims held by the FF Life Insurance Co., Ltd.

AA appears to have been given notice of attachment to AA, but AA appears to have been given notice of attachment to the Defendant.

In full view of the fact that the defendant did not make any question or objection, the case is against AA.

The family members of AA and AA shall be outside of the country when the notice of tax payment was served.

It is thought that it was trying to conceal the location and to avoid the contact of the tax authorities such as the defendant.

④ Nonparty (A) was already closed at the National Tax Service’s computer network prior to the date of the instant disposition, and Nonparty (A).

only information such as the telephone number and address of the person, etc., exists, and the defendant is the defendant

It appears that other contact numbers, such as the Plaintiff’s personal telephone number, were unknown, and the Defendant appears otherwise.

No way to contact AA may have been found.

3. Conclusion

Therefore, the claim of AA is dismissed as it is without merit, and it is so decided as per Disposition.

Relevant statutes

(1) The former Framework Act on National Taxes (amended by Act No. 8830 of Dec. 31, 2007)

Article 11 (Service by Public Notice)

(1) In case where a person to be served with documents falls under any of the following subparagraphs, the service of documents pursuant to Article 8 shall be deemed to have been made 14 days after the abstract of documents were publicly announced:

1. Where the domicile or business office is located overseas and such service is difficult;

2. Where his domicile or business office is not evident; and

3. Where the person as prescribed in Article 10 (4) fails to serve a document at a place where the document is to be served, and such document is sent by registered mail but returned because of the addressee’s absence

(2) Public notice as provided in paragraph (1) shall be posted on the bulletin board of the Si/Gun/Gu having jurisdiction over the place where the documents are served, or on the Official Gazette or daily newspaper. In such cases, when it is served by public notice via national tax information and communications networks, it shall be served by other means

(1) The former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 22038, Feb. 18, 2010)

Article 7 (Confirmation of Unknown Address)

Where an address or a place of business is not evident in Article 11 (1) 2 of the Act, the term "case where it is impossible to confirm even by the resident registration card, the corporate registry, etc." means the case.

Article 7-2 (Service by Public Notice)

The term “cases as determined by the Presidential Decree” listed in Article 11 (1) 3 of the Act means any of the following subparagraphs:

1. Where it is deemed difficult to serve a document by the due date for payment because the document served by registered mail was returned owing to the absence of the recipient; and

2. Where it is difficult to serve a document by the time limit for payment due to the addressee’s absence, for all that a tax official visited the taxpayer two or more times to deliver the document.

1) AA specified the date of disposition in the claim and the application for modification of the cause of the claim made on May 8, 2018 as the date of disposition on August 2007. However, according to the evidence No. 8 of B, it is recognized that the date of initial disposition of the tax disposition stated in the claim was August 8, 2007.

2. Litigation Costs shall be borne by AA.

It is confirmed that the disposition of imposition of global income tax, △△△△△△△△, and △△△△△ is null and void at any time imposed by the former defendant of the Gu office on the AA on August 1, 207.

A. During the period from November 7, 2001 to December 31, 2003, AA served as the representative director of the CCC Co., Ltd. (hereinafter referred to as the “Non-Party”) which is a company manufacturing administrative equipment in the Dong-gu △△dong, and the non-party corporation closed its business on December 31, 2003.

B. Around September 2006, the head of the DD Tax Office issued a false correction notice of the value-added tax amounting to 19,500,000,00 for the first year of 2002 to the non-party corporation, on the grounds that the non-party corporation received the tax invoice of KRW ****,*****, the non-party corporation received the tax invoice of KRW 19,50,000, and the non-party corporation corrected the corporate tax for the business year 2002, denied the amount of the false tax invoice received from the corporation's deductible expenses and notified the Defendant of the taxation data on the change of the amount of income as the bonus of AAA. Based on the taxation data notified by the head of the DD Tax Office, the Defendant determined the △△△△△△△, △△△△△, and the tax notice (hereinafter referred