If registered security guards have received registered security articles customarily, it is delegated with the right to receive them.

In the event that an apartment security guard receives and delivers an apartment in customary terms of the absence of the recipient of the registered mail, if the resident does not raise any objection to the method of receiving the same mail, the apartment resident has implicitly delegated the right to receive the registered mail to the apartment security guard.

The contents of the decision shall be the same as attached.

Article 8 (Service of Documents)

1. The instant lawsuit shall be dismissed.

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

The Defendant’s imposition of global income tax of KRW 703,018,560 on July 1, 2007 and KRW 938,324,350 on global income tax of 2005 shall be revoked in entirety.

1. Details of the disposition;

A. As a result of conducting a tax investigation on ○○ semiconductor Co., Ltd. (hereinafter “○○ semiconductor”), the director of the Seocho District Tax Office found the amount omitted from the sales report, and disposed of it as a result of the disclosure of such amount out of the company, deeming it out to have leaked out of the company. On July 1, 2007, the Defendant notified the Plaintiff of taxation data from the head of the Seocho District Tax Office on July 1, 2007, imposed global income tax of KRW 703,018,560, global income tax of KRW 938,324,350 on global income tax of 205 (hereinafter “instant disposition”).

B. On December 13, 2007, the Plaintiff appealed to the National Tax Tribunal, but was dismissed on April 24, 2008, and filed the instant lawsuit on July 24, 2007.

[The grounds for recognition (in the absence of dispute, evidence Nos. 5-1, 2, 6, evidence No. 1, 2, 3, 4, 6-3 of evidence No. 6, and the purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff's assertion

The representative, which is considered to be vested in recognition, shall be a representative operating the company, and even if the representative director of the company is registered in the corporate register, if the company does not actually operate the company, such recognition shall belong to the representative director under the name of the company and thus no global income tax, etc. shall be imposed. The disposition of this case issued after it reverts to the plaintiff, who is only the representative director in the name of the ○○ semiconductor.

(b) Related statutes;

Article 68 (Period of Request)

C. Determination

The defendant filed a request for a trial with the National Tax Tribunal only on December 13, 2007 after 90 days from the date on which the plaintiff received the notice of tax payment. This asserts that the lawsuit in this case is unlawful, since the plaintiff failed to comply with legitimate procedures for a prior trial

According to Article 68 of the Framework Act on National Taxes, an appeal shall be filed within 90 days from the date (the date of receipt when a notice of disposition is received) on which the person liable to pay tax has become aware of the relevant disposition, and where a person who is the other party to the disposition has expressly or implicitly delegated the authority to receive postal items and other documents to other persons, the delegated person shall be deemed to have received the relevant documents and lawfully delivered them to the person who has received the documents (see Supreme Court Decision 98Du1161, Apr. 10, 198). In the apartment where the person liable to pay tax resides, the apartment shall be deemed to have received the documents and customarily delegated the authority to receive registered postal items to the person who has received the documents (see Supreme Court Decision 98Du1161, Apr. 10, 1998; 200Du1646, Jul. 16, 200).

According to the evidence Nos. 5, 6, and 2 (including each number), the defendant served the written disposition of this case on the plaintiff's domicile by registered mail, and it can be recognized that the maximum population of apartment security guards at the plaintiff's domicile received the written disposition of this case on July 23, 2007. In full view of the above facts, there are no circumstances to deem that apartment residents including the plaintiff raised an objection to the method of delivery, the written disposition of this case was legally served on the plaintiff on July 23, 2007, and the national tax appeal filed on December 13, 2007, which was 90 days after the expiration of 90 days thereafter, is illegal, and the lawsuit of this case is also unlawful.

Therefore, the defendant's above assertion pointing this out is without merit.

3. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.