beta
Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)
Title
(C) Whether the disposition of imposition that served a written notice on the domicile under the resident registration is legitimate
Summary
(C) In light of the empirical rule, it is reasonable to view that the Plaintiff’s mail was delivered to the Plaintiff when the mail was delivered to the Plaintiff, while the Plaintiff’s mail was transferred to his domicile in the resident registration address of the Plaintiff. Therefore, it is reasonable to deem that the Plaintiff delegated the authority to receive mail and other documents to Park DoD.
Related statutes
Article 8 of the Framework Act on National Taxes
Cases
2014Du39968 Invalidity of a disposition imposing value-added tax
Plaintiff and appellant
IsaA
Defendant, Appellant
○ Head of tax office
The second instance decision
Seoul High Court (Chuncheon) 2013Nu1046 (Law No. 16, 2014)
Imposition of Judgment
November 13, 2014
Text
The appeal is dismissed.
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, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by