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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-44577 ( November 16, 2016)
Title
(In a case where a postal item is sent by means of registration, it shall be deemed that the postal item was delivered to the addressee at that time, except in extenuating circumstances, such as return.
Summary
(Summary) The Plaintiff cannot be deemed null and void on the ground that the notice of each disposition of this case was not served on the Plaintiff, contrary to the computerized data of the National Tax Service.
Related statutes
Article 8 (Service of Documents)
Cases
2016-Du-56707 The revocation of disposition of imposing corporate tax.
Plaintiff and appellant
AA
Defendant, Appellant
o Head of the tax office
The second instance decision
Seoul High Court Decision 2016Nu44577 Decided November 16, 2016
Imposition of Judgment
March 9, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition