A. The Plaintiff owned the Gangnam-gu Seoul Metropolitan Government C Apartment 28 Dong 410 (hereinafter “instant real estate”) and transferred it to another person on January 23, 2006.

B. On March 4, 2014, the Defendant rendered a ruling of capital gains tax of KRW 288,537,912 against the Plaintiff in 2006 (hereinafter “instant disposition”), and the same month.

7. On March 11, 2014, Nonparty B received the instant tax payment notice from the instant rice address (hereinafter “instant tax payment notice”) by means of registered mail (hereinafter “instant rice address”).

[Ground of recognition] Facts without dispute, Gap 1, 10, 12 evidence, Eul 1, 2 and 10 evidence, the purport of the whole pleadings

2. The Defendant asserted that the Plaintiff imposed transfer income tax for the year 2006 on the Plaintiff, and issued a tax payment notice to the Plaintiff’s past address with excessive details of the Plaintiff’s transfer of resident registration to another address. Nonparty B, who was entirely unaware of the Plaintiff, received the tax payment notice.

Therefore, since there is a serious and apparent defect in the notice of tax payment of the instant disposition, the instant disposition is null and void, and the instant disposition must be revoked in preliminary terms.

3. Determination

A. (i) Where a person who is the other party to a tax disposition delegates to another person the right to receive mail or other documents explicitly or explicitly, the delegated person shall be deemed to have lawfully delivered the documents to the person who received the documents upon receipt of the documents, and the delegated person shall not be necessarily an employee of the delegating person or a person living together with the delegated person.

(see Supreme Court Decision 2000Du1164, Jul. 4, 2000). D. Sheet the instant tax payment notice by means of registered mail on March 7, 2014 by the Plaintiff’s rice address and the Defendant sent the instant tax payment notice to the Plaintiff’s rice address on March 7, 2014.