Whether the notice of tax payment is issued to the wife of the Dong at the domicile of the taxpayer;

If a tax notice was given to the wife of his wife at the domicile of the person liable for tax payment, it is a legitimate service for the person liable for tax payment who is a partner of the person liable for tax payment to receive the above tax notice.

Articles 8 and 10 of the Framework Act on National Taxes

Plaintiff

head of Sung Dong Tax Office

Seoul High Court Decision 84Gu1089 Decided December 16, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal.

According to the reasoning of the judgment below, the court below determined that, based on macroficial evidence, the defendant prepared a written resolution of revenue collection decision for the taxation disposition of this case, and the non-party 1, a tax official belonging to the defendant's tax office, found the plaintiff's domicile on May 2, 1984 as the plaintiff's domicile on the fourth day of the same month and issued the tax payment notice of this case (5.15) to the plaintiff 2 residing in the same address. The plaintiff's objection to the taxation of this case and filed a request for examination with the Commissioner of the National Tax Service, and the non-party 2, a person who can receive the above tax payment notice as the plaintiff's live with the plaintiff. Thus, since the above tax payment notice was delivered lawfully on May 4, 1984, the plaintiff's request for review of this case was clearly not raised within the prescribed period of time under Article 61 (1) of the Framework Act on National Taxes, and the court below's aforementioned fact-finding and decision are justified, and therefore, the plaintiff's notice of this case is justified.

In addition, several arguments of appeal on the merits cannot be a legitimate ground of appeal in this case where the court below rejected the plaintiff's lawsuit of this case on account of its illegality.

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

Justices Yoon Il-young (Presiding Justice)