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(영문) 대법원 2016. 06. 09. 선고 2016두35090 판결
(심리불속행) 납세고지서 공시송달이 적법한지 여부[국패]
Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-49148 (Law No. 29, 2016)
Case Number of the previous trial
2014-In-depth-No. 127, 2014 (02)
Title
(C) Whether service by public notice is legitimate
Summary
(b) The duty payment notice of this case is invalid since the tax official's notice cannot be served on the taxpayer because he did not visit the taxpayer's domicile two times in order to deliver the tax payment notice and served by public notice after visit.
Related statutes
Article 11 (Service by Public Notice for Framework Act on National Taxes)
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