Seoul High Court-2016Nu39926 ( January 12, 2017)

Whether the service of the tax notice of this case, which was served as the basis for the actual life other than the domicile on resident registration, is legitimate

At the time of March 11, 2014, when the Defendant sent the instant tax payment notice to his address on March 7, 2014 and the relatives of the Plaintiff’s branch received it, the Plaintiff already transferred his resident registration address to his Seoul address, but the Plaintiff implicitly delegated his right to receive postal items to his relatives and relatives, and it is reasonable to view it as his domicile the basis of his actual life.

Article 8 of the Framework Act on National Taxes

2017Du34872 Revocation of Disposition of Imposing capital gains tax

LAA

Defendant, Appellant

BB Director of the Tax Office

The second instance decision

Seoul High Court Decision 2016Nu39926 Decided January 12, 2017

December 22, 2016

May 26, 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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

May 26, 2017