1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

As a result of the instant lawsuit, the Plaintiff sought revocation of the imposition of acquisition tax and special rural development tax (hereinafter “instant disposition”) stated in the Defendant’s claim on June 15, 2009 against the Plaintiff’s acquisition of land B, etc. on July 15, 2005.

As to this, the defendant did not file a legitimate objection, and thus, the lawsuit of this case is illegal after the period for filing the lawsuit expires, and the lawsuit of this case is a defense prior to the merits.

In full view of the overall purport of the pleadings in the statement Nos. 4 and 5, and Nos. 3 (including branch numbers in cases of household numbers), the Plaintiff’s Dong C, who was living together in the Plaintiff’s residence, received a tax notice of the instant disposition on June 15, 2009, and the Plaintiff thereafter filed an objection with the Governor of Jeju Special Self-Governing Province on August 29, 2012, which was 90 days after the period for filing an objection to local tax under Article 73(1) of the former Local Tax Act (amended by Act No. 10221, Mar. 31, 2010). The Jeju Special Self-Governing Province Governor decided to dismiss on Nov. 29, 2012. Accordingly, the Plaintiff’s objection to the request for a trial on February 27, 2013, and the Tax Tribunal dismissed the request after the lapse of the period for objection as well as the period for filing the appeal.

As to this, the Plaintiff was serving in the Msan Prison from July 22, 2008 to December 24, 2010, and thus, the delivery of a tax payment notice for the instant disposition to C is not legitimate. However, the delivery of a tax payment notice to a person detained in a detention house, etc. is deemed to be the domicile, temporary domicile, temporary domicile, business office, or office unless there are special circumstances (see, e.g., Supreme Court Decision 95Nu351, Aug. 11, 1995). In such cases, if the person to be served was not present at that place, his employee or others.