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(영문) 대법원 2014. 11. 13. 선고 2014두39968 판결

(심리불속행)주민등록상 주소지에 고지서를 송달한 부과처분의 적법여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)

Title

(C) Whether the disposition of imposition that served a written notice on the domicile under the resident registration is legitimate

Summary

(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.

Related statutes

Article 8 of the Framework Act on National Taxes

Cases

2014Du39968 Invalidity of a disposition imposing value-added tax

Plaintiff and appellant

IsaA

Defendant, Appellant

○ Head of tax office

The second instance decision

Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)

Imposition of Judgment

November 13, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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