Whether a foreign corporation may serve a tax manager by public notice immediately, if the foreign corporation has not filed a report;

Where a taxpayer has no domicile or residence in the place of tax payment and has reported it to the Government, the tax authority shall serve a tax payment notice to the taxpayer, but it shall not be served by public notice on the ground that the taxpayer who is a foreign corporation does not have a tax payment manager in the country where the place of tax payment is the place of tax payment, as it falls under “when the service of documents is difficult” under Article 11(1)2

Articles 11(1)2 and 82 of the Framework Act on National Taxes

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Lee Gyeong-soo et al., Counsel for plaintiff-appellant)

Plaintiff-Appellant Kim Jae- Jae et al., Counsel for plaintiff-appellant

the director of the tax office

Seoul High Court Decision 92Gu15286 delivered on August 17, 1993

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The defendant's grounds of appeal are examined.

According to Articles 8(1), 10(1), each subparagraph of Article 11(1), Article 82, and Article 8(4) of the Framework Act on National Taxes, documents concerning notice of tax payment shall, in principle, be delivered at the domicile, temporary domicile, place of business or office (hereinafter referred to as the " domicile or business office") or by registered mail at the address or business office of the holder of the title deed, and where the address or business office is located overseas, service by public notice may be conducted only if it is difficult to serve such documents. If the taxpayer has no domicile or business place at the place of tax payment, the tax office shall serve a tax manager at the place of tax payment. However, if the taxpayer has no domicile or business place at the place of tax payment, the tax office shall serve a tax manager at the place of tax payment, but it shall not be deemed that the taxpayer has no legitimate ground for misunderstanding of the legal principles as provided in Article 11(1)2 of the Framework Act on National Taxes to the effect that the document was not served at the place of tax payment by public notice at the Plaintiff 10.

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

Justices Ahn Yong-sik (Presiding Justice)