Service by public notice to the company without identifying address of its representative under the Framework Act on National Taxes

As stated in Article 11(1)3 of the Framework Act on National Taxes and Article 7 of the Enforcement Decree of the same Act, the term “if a service by public notice is possible, and the address or place of business is uncertain” means the case where it is impossible to confirm even by the resident registration card or the transcript of corporate register, and thus, if a notice of tax payment to a company is sent by registered mail without indicating the name of the company in the address of the principal office and only the name of the company is returned because the address of the company is unknown and the service is made by a method of service immediately without confirming the representative’s address by means

Article 11(1)3 of the Framework Act on National Taxes and Article 7 of the Enforcement Decree of the same Act

Supreme Court Decision 87Nu375 Decided June 14, 1988

Plaintiff 1 and 3 others, Counsel for the defendant-appellant

Head of the Cleanness Tax Office

Seoul High Court Decision 85Gu1094 delivered on April 17, 1989

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

Article 11 (1) 3 of the Framework Act on National Taxes and Article 7 of the Enforcement Decree of the same Act "if the address or business office of the company can be served by public notice, and the address or business office is not evident" means the case where it cannot be confirmed even by the resident registration card or the corporate registration card (see Supreme Court Decision 87Nu375 delivered on June 14, 198). Thus, as determined by the court below, if the principal taxpayer delivered the notice of tax payment to the non-party company by a registered mail without indicating the name of the company at the address of the principal office and without identifying the address of the representative, if the defendant sent the notice to the non-party company by a registered mail without confirming the representative's address by the resident registration card, etc. of the representative of the company, it is unlawful

The judgment of the court below to the same purport is just and there is no error in the misapprehension of legal principles as otherwise alleged.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Ansan-man (Presiding Justice)