(심리불속행) 주소지 외의 장소에서 명시적으로 수령을 위임한 자가 수령한 고지서는 적법한 송달임[국승]
Seoul High Court (Chuncheon)-2015-Nu-306 ( January 18, 2016)
(C) The notice received by a person who expressly delegates receipt at a place other than his address shall be duly delivered.
(b) Even if the notice is not served by the address, if it is served to the person who expressly delegated the receipt, it shall be deemed to be a lawful service.
Article 10 of the Framework Act on National Taxes
2016Du33582. Detailed global income and confirmation of invalidity of disposition
NewA
BB Director of the Tax Office
Seoul High Court (Chuncheon) Decision 2015Nu306 Decided January 18, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.