1. All of the plaintiff's claims are dismissed.

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

1. 원고의 주장 취지 원고는 2005. 5. 7.부터 2014. 4. 8.까지 구치소에 수감되어 있었고, 원고의 가족들은 뿔뿔이 흩어져 주소지에는 아무도 거주하고 있지 않았다.

The Plaintiff did not receive a notice of tax payment of each of the dispositions of this case, and such service is null and void since it was illegal and void.

(2) The grounds for appeal that the statute of limitations has expired are that the statute of limitations cannot be imposed any longer because the statute of limitations expires. Thus, it is difficult to regard the validity of each of the dispositions of this case as grounds for appeal).

A. In an administrative litigation that claims the invalidity of an administrative disposition as a matter of course and seeks the invalidity confirmation thereof, the Plaintiff is liable to assert and prove the grounds for such administrative disposition’s invalidity.

Meanwhile, there are no special provisions such as Article 182 of the Civil Procedure Act and the provisions concerning service of the Civil Procedure Act apply mutatis mutandis under the Framework Act on National Taxes. Thus, service of a tax notice to a person detained in a detention house, etc. shall be made to his/her domicile, residence, place of business or office pursuant to Article 8(1) of the Framework Act on National Taxes unless there are special circumstances. In such cases, if the person to receive service at the place is not present, such service may be made to his/her employee and other employees

(See Supreme Court Decision 2009Du3460 decided May 13, 2010, etc.). B.

Facts of recognition

1) On April 8, 2005, the Plaintiff was admitted to the Seoul Southern Branch and was released from office on March 8, 2014 upon the expiration of the term of punishment. 2) On October 1, 2005, the notice of tax payment was served on October 1, 2005. The notice of tax payment was served on the Plaintiff’s resident registration as 101 Seoul Yangcheon-gu building, the resident registration address at the time of the Plaintiff’s notification of tax payment. At that time, the Plaintiff’s wife C was residing

Each disposition Nos. 3 through 4 was notified on September 11, 2006, and the plaintiff's notice of tax payment shall be the plaintiff.