1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

The reasoning of the judgment of the court of first instance is as follows, except for adding the following judgments, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Article 33(1)3 of the Framework Act on Local Taxes stipulates that “The cases prescribed by Presidential Decree, such as where documents are served by means prescribed by ordinance of the local government but are returned because there is no person to receive them,” and accordingly, Article 17(1)1 of the Enforcement Decree of the Framework Act on Local Taxes provides that “the cases where it is deemed difficult to serve documents within the payment deadline because documents are sent by mail but returned because no person to receive them is found”

However, in relation to the provision on service by public notice under the Framework Act on National Taxes, the Supreme Court: (a) considering the language and text of Articles 8(1) and 11(1)3 of the Framework Act on National Taxes, Article 7-2 subparag. 2 of the Enforcement Decree of the Framework Act on National Taxes, and the purport of the service by public notice under Article 11 of the Framework Act on National Taxes, and the possibility of excessively infringing on the right to a trial under Article 27(1) of the Constitution, allowing service by public notice to be held where documents are not served due to a cause not attributable to a taxpayer; (b) the “place to be served” under Article 11(1) subparag. 3 of the Framework Act on National Taxes refers to the taxpayer’s domicile, residence, place of business, or office that can be known by the tax authority through a good manager’s due to a reason that the tax authority can serve by public notice; and (c) the taxpayer’s “place to serve” can be tried to serve by public notice.