Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-49148 (Law No. 29, 2016)

Case Number of the previous trial

2014-In-depth-No. 127, 2014 (02)

Title

(C) Whether service by public notice is legitimate

Summary

(b) The duty payment notice of this case is invalid since the tax official's notice cannot be served on the taxpayer because he did not visit the taxpayer's domicile two times in order to deliver the tax payment notice and served by public notice after visit.

Related statutes

Article 11 (Service by Public Notice for Framework Act on National Taxes)