(심리불속행)주민등록상 주소지에 고지서를 송달한 부과처분의 적법여부[국승]
Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)
(C) Whether the disposition of imposition that served a written notice on the domicile under the resident registration is legitimate
(C) In light of the empirical rule, it is reasonable to view that the Plaintiff’s mail was delivered to the Plaintiff when the mail was delivered to the Plaintiff, while the Plaintiff’s mail was transferred to his domicile in the resident registration address of the Plaintiff. Therefore, it is reasonable to deem that the Plaintiff delegated the authority to receive mail and other documents to Park DoD.
Article 8 of the Framework Act on National Taxes
2014Du39968 Invalidity of a disposition imposing value-added tax
IsaA
○ Head of tax office
The second instance decision
Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)
November 13, 2014
The appeal is dismissed.
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, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by