Seoul High Court-2015Nu33006 ( October 17, 2015)

service of a written notice to a person who is confined in a detention house, etc. will be made to the domicile, temporary domicile, place of business, or office, except in extenuating circumstances.

(Summary) The Framework Act on National Taxes does not include special provisions such as Article 182 of the Civil Procedure Act (Service on Detained Persons, etc.) or provisions concerning service under the Civil Procedure Act, and thus a tax payment notice for detained persons, etc. is served to a detention house, etc. pursuant to Article 8 (1) of the Framework Act on National Taxes, except in exceptional circumstances.

§ 8. Service of documents

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per