Notice of tax payment shall be served lawfully.

No evidence exists as to the fact that the plaintiff himself/herself received the tax notice of this case as his/her domicile, and that there was any circumstance that the plaintiff had resided in a place other than his/her domicile or could not receive postal items at the time of the tax notice of this case's disposition.

Article 8 of the Framework Act on National Taxes

Suwon District Court 2015Guhap630 ( January 13, 2016)

Go**

○ Head of tax office

November 25, 2015

January 13, 2016

1. The plaintiff's claim is dismissed.

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

The imposition of value-added tax on the attached list by the defendant of the Gu office against the plaintiff shall be confirmed as null and void.

1. Details of the disposition;

가. 원고는 주식회사 @@@@시스템(이하 '소외 법인'이라 한다)의 대표자로서 소외 법인의 주식 32,000주(80%)를 소유한 과점주주에 해당하여 국세기본법 제39조에서 정한 제2차 납세의무자이다.

B. Non-party corporation did not pay value-added tax for each of the 2010 to 2012 periods. The Defendant issued a revised notice of value-added tax as listed below, but the non-party corporation did not pay the value-added tax. The non-party corporation received the notice of the tax amount notified of the due date for payment of the tax item (won) on December 31, 2010, 201, 12, 473, 730 15, 428, 450 value-added tax 1, 203, 201, 30, 201, 201, 30, 205, 201, 30, 205, 201, 30, 205, 201, 30, 206, 2011, 30, 201, 205, 2011, 30, 2011.

[Ground for Recognition: Facts without dispute, Gap evidence 1, Eul evidence 1 through 6 (including branch numbers; hereinafter the same shall apply) and the purport of whole pleadings]

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

As the Plaintiff did not lawfully receive a tax payment notice on the instant disposition, the instant disposition is null and void due to the defect in the tax payment notice.

B. Determination

1) In an administrative litigation claiming the invalidity of an administrative disposition as a matter of course and seeking the invalidity confirmation thereof, the Plaintiff is liable to assert and prove the grounds for such administrative disposition’s invalidity (see, e.g., Supreme Court Decision 9Du11851, Mar. 23, 2000).

Meanwhile, pursuant to Article 8(1) of the Framework Act on National Taxes, a notice of tax payment shall be served on the domicile, temporary domicile, place of business or office of a title holder pursuant to Article 8(1). Article 10 of the same Act provides that documents shall be served by means of delivery, mail, or electronic delivery, and that a notice of tax payment shall be served by registered mail when a notice of tax payment is served by mail. In the event a postal item is sent by means of registration, barring any special circumstance, it shall be deemed that a notice was served on the addressee around that time (see Supreme Court

see, e.g., Supreme Court Decision

Therefore, the invalidity of taxation disposition due to the absence of a notice of tax payment or its illegality

In a lawsuit seeking this, the addressee or his/her family does not actually reside in the resident registration place;

The plaintiff bears the burden of proving that a tax notice has been served on his domicile.

The judgment should be seen (see, e.g., Supreme Court Decision 2009Du3460, May 13, 2010).

2) As to the instant case, each description of evidence Nos. 5, 6, and 7 and the purport of the entire pleading is final.

Comprehensively taking account of the following circumstances known, a tax notice regarding the instant disposition is issued.

It is reasonable to see that each designated and notified day is sent to the plaintiff at that time.

(A) The defendant, the domicile of the plaintiff, Chungcheongnamnam Aa group Aa group b. 55, 208 (cci) 208

1) Each tax notice was sent by registered mail to the place of service of modern apartment.

On April 2, 2012 and December 6, 2012, each notice of tax payment is issued to the plaintiff's domicile on April 2, 2012.

Postal items sent and received by the plaintiff himself/herself remains.

B) The instant disposition also causes registered mail at the Plaintiff’s domicile on December 21, 2013

(1) A statement that may be deemed to have been sent to him and that he was subsequently treated as a return or other impossibility of delivery is confirmed.

It does not seem to be a procedure of service by public notice, and is not a procedure of service by public notice.

C) Other place than address at the time the Plaintiff served a tax notice on the instant disposition

any State with regard to the existence of any circumstances in which a person resides or is unable to receive a postal item;

There is no charge or proof.

3) On the other hand, the Plaintiff’s notice of tax payment is served solely on the grounds and evidence presented by the Plaintiff.

It is insufficient to recognize that the plaintiff was unable to receive, and there is no other evidence to acknowledge this.

The argument is without merit.

3. Conclusion

Therefore, the plaintiff's claim is without merit, and it is dismissed and it is so decided as per Disposition.

(c)

Judge x of the presiding judge

Judges Dozz

Judges nn