(심리불속행)‘주소 또는 영업소가 분명하지 아니한 경우’라 함은 선량한 관리자의 주의를 다하였음에도 그 주소 등을 알 수 없는 경우를 의미함[국패]
Busan High Court-2018-Nu2210 ( November 30, 2018)
(C) If the address or place of business is not clear, it means a case in which the address or place of business cannot be known despite due care of a good manager.
(b) It is difficult for the tax authority to regard that the taxpayer’s duty of care was due to due care for a good manager when visiting only one time at his/her spouse’s domicile even though the taxable document was served to the taxpayer’s spouse’s domicile.
Article 8 of the Framework Act on National Taxes
Supreme Court Decision 2018Du67299
Ma-○
○○ Head of tax office
Busan High Court Decision 2018Nu22210 Decided November 30, 2018
2019.04.11
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition