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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From April 10, 2007 to September 30, 2013, the Plaintiff is a person registered as a person who has engaged in wholesale and retail business with the trade name "C (registration number: D; hereinafter referred to as "the instant business establishment")" in Gyeyang-gu Seoul Metropolitan Government B.
B. From January 3, 2011 to December 1, 2013, the Defendant rendered each of the instant dispositions imposing each global income tax and value-added tax on the Plaintiff, as indicated in the “detailed imposition disposition details” attached thereto.
[Ground of recognition] Unsatisfy, Gap evidence No. 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s each disposition of the instant case’s assertion was not served on the Plaintiff, and the actual employer of the instant workplace is merely a person who stolen the Plaintiff’s business registration name. As such, each disposition of the instant case’s assertion is null and void due to its significant and apparent defect.
B. According to the evidence Nos. 10-1 to 19 and No. 11 of Eul, each of the following facts can be acknowledged: (a) each of the tax payment notices imposed by the defendant prior to September 30, 2013, which was the cessation date of business at the instant place of business; (b) each of the tax payment notices on value-added tax and global income tax imposed after the cessation date, as the service place of "F," which is the location of the instant place of business, can be recognized as having been served by registered mail, with the "F," which is the Plaintiff's resident registration, as the place of service; (c) the service of each of the instant tax payment notices is lawful; and (d) it is difficult to deem that any defect exists in the delivery of each of the instant tax payment notices; and (e) in the event there is any objective circumstance to mislead the Defendant to be subject to taxation as to any legal relations or factual relations on which they are not subject to taxation, if any defect can only be found in the accurate investigation of the facts.