(심리불속행)교도소에 수감 중인 자에 대한 납세고지서의 송달은 특별한 사정이 없으면 국세기본법 제8조 제1항에 의하여 그의 주소지로 하면 된다.[국승]
Gwangju High Court-2017-Nu-3167 ( August 24, 2017)
(In the absence of special circumstances, a notice of tax payment to a person confined in a correctional institution shall be served at his/her domicile pursuant to Article 8 (1) of the Framework Act on National Taxes.
(2) In the absence of special circumstances, a notice of tax payment to a person who is confined in prison shall be served at his/her domicile in accordance with Article 8(1) of the Framework Act on National Taxes, and the notice of tax payment shall be served at his/her domicile in accordance with Article 8(1) of the Framework Act on National Taxes so that the notice of tax payment has been duly served.
Article 8 (Service of Documents)
2017du59659 Detailed global income and revocation of disposition
AA
○ Head of tax office
Gwangju High Court Decision 2017Nu3167 decided August 24, 2017
November 23, 2017
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 it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition