(심리불속행) 아파트 경비원에게 한 납세고지서의 유치송달 효력[국승]
Seoul High Court 2010Nu12301 ( November 12, 2010)
Seocho 208west 4054 (O4, 14, 2009)
(Incompetence of hearing) The validity of the notice of tax payment for apartment security guards
(C) In the event that the apartment security guards refuse to receive the tax payment notice without any justifiable reason, the apartment security guards shall be deemed to have been entrusted with the authority to receive the registered mail such as the tax payment notice, and the apartment security guards shall also have the effect upon the delivery of the notice.
2010Du28304 Revocation, etc. of surtax
1.주식회사〇〇2.도〇〇
〇〇세무서장
Seoul High Court Decision 2010Nu12301 Decided November 12, 2010
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are 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, and the appeal is all dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,