(심리불속행) 우편물이 등기취급의 방법으로 발송된 경우 반송 등 특별한 사정이 없는 한 그 무렵 수취인에게 배달되었다고 보아야 함[국승]
Seoul High Court-2016-Nu-44577 ( November 16, 2016)
(In a case where a postal item is sent by means of registration, it shall be deemed that the postal item was delivered to the addressee at that time, except in extenuating circumstances, such as return.
(Summary) The Plaintiff cannot be deemed null and void on the ground that the notice of each disposition of this case was not served on the Plaintiff, contrary to the computerized data of the National Tax Service.
Article 8 (Service of Documents)
2016-Du-56707 The revocation of disposition of imposing corporate tax.
AA
o Head of the tax office
The second instance decision
Seoul High Court Decision 2016Nu44577 Decided November 16, 2016
March 9, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition