Whether a request for adjudication has been filed within the deadline for filing the request and has gone through legitimate pre-trial proceedings.

The plaintiff can be deemed to have explicitly delegated the right to receive registered mail, etc. to the apartment security guard. Thus, the apartment security guard's receipt of tax payment notice from the mailman constitutes the date of receipt of the notice

Article 61 of the Framework Act on National Taxes

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of global income tax of KRW 35,879,690 on October 1, 2005 against the Plaintiff on October 1, 2005 is revoked.

1. Circumstances of the taxation disposition; and

A. The Plaintiff was in office as the representative director of ○○○○○-dong ○○○○-dong ○○○○○○-dong ○○○-dong ○○○○○○○○○○○○○○○○○○○○○ Company (hereinafter “non-party company”). (b) However, on February 16, 200, the head of ○○○○○○ Tax Office having jurisdiction over the location of the non-party company received the processed tax invoices of KRW 46,200,00 (the supply price of KRW 42,00,000 + value-added tax KRW 4,20,000) from the non-party company without real transaction, and notified the Defendant of the change of corporate tax and value-added tax amount on March 1, 200, and imposed it on the non-party company’s representative director on the non-party company’s income amount of KRW 46,20,000 on the following day.

C. Accordingly, on October 1, 2005, the Defendant imposed the global income tax of 35,879,690 won on the Plaintiff, which reverts to the Plaintiff on October 1, 2000.

D. On January 13, 2006, the Plaintiff dissatisfied with the instant tax disposition and filed a request for a trial with the National Tax Tribunal. On March 27, 2006, the National Tax Tribunal rejected the Plaintiff’s request for a trial on the ground that the Plaintiff’s request for a trial was filed after the lapse of 90 days as stipulated in Article 68 of the Framework Act on National Taxes.

[Reasons for Recognition] In the absence of dispute, Gap evidence 1, Eul evidence 2, Eul evidence 8, Eul evidence 1, Eul evidence 2, Eul evidence 3, Eul evidence 1, 2, 3, Eul evidence 4-1 through 6, Eul evidence 5-1 through 10, Eul evidence 6, Eul evidence 7, Eul evidence 10-1, Eul evidence 10-2, the whole purport of the pleadings,

2. Whether the lawsuit is lawful;

A. The parties' assertion

The plaintiff paid the above KRW 46,200,00 as an advance payment to Cho○, a person in charge of the procurement of materials of the non-party company, and even though this does not constitute a case where the attribution is unclear, it shall be deemed unclear and the tax disposition of this case, which was made by bonus disposal to the plaintiff, is alleged to be illegal. As such, the defendant raised the lawsuit of this case without going through the procedure of the prior trial, such as a legitimate request for a trial

(b) Related statutes;

○ Service of documents under Article 8 of the Framework Act on National Taxes

① 이 법 또는 세법에 규정하는 서류는 그 명의인(당해 서류에 수신인으로 지정되어 있는 자를 말한다. 이하 같다)의 주소∙거소∙영업소 또는 사무소[정보통신망을 이용한 송달(이하＂전자송달＂이라 한다)인 경우에는 명의인의 전자우편주소(국세정보통신망에 저장하는 경우에는 명의인의 사용자확인기호를 이용하여 접근할 수 있는 곳을 말한다)를 말하며, 이하 ＂주소 또는 영업소＂라 한다]에 송달한다.

Article 10 (Method of Service of Documents)

(1) The service of documents provided for in Article 8 shall be made by means of delivery, mail or electronic delivery.

(2) When intending to serve by mail documents related to notification, demand, disposition on default, or order issued by the Government under tax-related Acts, such documents shall be served by registered mail: Provided, That a tax payment notice for interim prepayment provided for in Article 65 (1) of the Income Tax Act and a tax payment notice for collection provided for in Article 18 (2) of the Value-Added Tax Act that falls short of the amount prescribed by the Presidential Decree may be served

(3) Service of documents by delivery shall be made by delivering the documents to the persons to be served with the documents at the place where such documents are to be served: Provided, That if the persons to be served with the documents refuse, they may be delivered at other places.

(4) In case of paragraphs (2) and (3), if a person to receive a document is not present at the place where the document is to be served, it may be served to his employee and other workers or a person living together with the mental capability to make reasonable judgement; and if the person to receive the document, his employee and other workers or a person living together with the mental capability to make reasonable judgement refuses the receipt of document without justifiable grounds, the document may be left at the place where the document is to be served.

Article 55 (Objection to Framework Act on National Taxes)

(1) Any person whose rights or interests are infringed by receiving an unlawful or unreasonable disposition, or by failing to receive a necessary disposition, as a disposition under this Act or other tax-related Acts, may request the cancellation or modification of the disposition, or a necessary disposition, by making a request for examination or adjudgment under

Article 56 (Relation with Other Acts)

(2) Notwithstanding the provisions of Article 18 (1) (main sentence), (2) and (3) of the Administrative Litigation Act, any administrative litigation against any illegal disposition as prescribed in Article 5 shall not be instituted without going through a request for examination or adjudgment and a decision thereon under this Act.

Article 68 (Period of Request)

(1) Any request for adjudgment shall be filed within 90 days after the relevant disposition is known (when a notice of disposition is received, the date of its receipt).

(2) Article 61 (2) shall apply mutatis mutandis to the period for request in cases of a request for judgment after filing an objection.

Article 18 of the Administrative Litigation Act (Relation with Administrative Appeal)

(1) A minimum lawsuit may be instituted without going through an administrative appeal against the disposition in question under Acts and subordinate statutes: Provided, That the same shall not apply to cases where other Acts and subordinate statutes prescribe that a revocation lawsuit may not be instituted without going through an administrative adjudication against the disposition in question.

(c) Fact of recognition;

(1) The apartment security guards, who are residing in the Plaintiff, did not have to input the items for each household, have received postal items from the mail office and delivered them to the occupants in a lump sum. In this regard, there was no objection by the occupants including the Plaintiff.

Luxembourg sent a tax notice of the instant taxation to the Plaintiff by registered mail, and on October 14, 2005, the mailman issued the notice to the maximum ○○○, an apartment security guard.

[Reasons for Recognition] Facts without dispute, Gap evidence 3-1, Eul evidence 12, the purport of the whole pleadings

D. Determination

Unlike the discretionary discretionism of administrative appeals applied to the general administrative litigation, an administrative litigation seeking the revocation of a tax disposition must undergo a request for examination or a request for adjudication as prescribed by the Framework Act on National Taxes. In this case, a request for adjudication, etc. must meet the legitimate requirements, such as "filing within the period of request". Thus, if a request for adjudication, etc. was filed after the period of request, it cannot be deemed that

In addition, if special mail, such as registered mail, is a general mail, in an apartment where a taxpayer is residing, and the apartment security guards have received and delivered it to the resident, and if the apartment residents, including the taxpayer, raise any objection with respect to the delivery method of such special mail, it is reasonable to deem that the resident of the apartment where the taxpayer is residing, has implicitly delegated the right to receive registered mail, etc. to the apartment security guards (see Supreme Court Decision 2000Du1164, Jul. 4, 200).

According to the above facts, the plaintiff's right to receive registered mail, etc. shall be deemed to have been explicitly delegated to the ○○○, an apartment security guard, who is an apartment security guard, upon receipt of a tax payment notice from the mail carrier. Thus, on October 14, 2005, the above apartment security guard's notice of disposition under Article 68 (1) of the Framework Act on National Taxes shall be deemed to fall under the date on which he received a notice of disposition under Article 68 (1) of the Framework Act on National Taxes. Since the plaintiff filed a national tax appeal on January 13, 2006, even if 90 days have elapsed from the above, the plaintiff's lawsuit in this case is unlawful since it was eventually without going through due process. Accordingly, the defendant's main defense of safety is with merit.

3. Conclusion

Therefore, it is so decided as per Disposition by the assent of all participating Justices.