1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the following matters among the grounds of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of

(1) Part 3 is determined in Part 5, and service by public notice from "," to "..........."

(2) The interval between pages 4 through 4, 4, and 13 shall be as follows:

“2) On December 12, 2011, Plaintiff B and Defendant B’s public official in charge of Defendant B’s claim for the tax payment notice was visited once at the Plaintiff’s domicile on December 14:06, and on December 13, 201, Defendant B visited twice at around 17:20 of the same month, but there is no evidence to deem that Defendant B made a tax payment notice to Plaintiff B on December 13, 201.

In addition, even if the public official in charge was served on December 13, 201 on the part of December 10, 201, after having visited the Plaintiff B’s domicile on one occasion as alleged by Defendant B, it was null and void because it did not meet the requirements for service by publication, and the disposition of this case also becomes invalid.

B. On December 13, 201, 201, after Defendant B visited Plaintiff B’s domicile one time, service by posting the notice of tax payment to Plaintiff B on the bulletin board of the dispatching tax office on December 13, 201, but at that time, Plaintiff B was absent from his domicile due to objective circumstances, and thus constitutes lawful service by publication.

Even if the above service by public notice is illegal, at least 17:20 of the same month, the defect was cured by visiting the domicile of the plaintiff B twice, and it became effective from that time through legitimate service by public notice.

(3) The space between Chapters 7, 2, 7, and 15 shall be as follows:

“The time of service by public notice by the director of the tax office on Plaintiff B is legitimate