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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon)-2015-Nu-306 ( January 18, 2016)
Title
(C) The notice received by a person who expressly delegates receipt at a place other than his address shall be duly delivered.
Summary
(b) Even if the notice is not served by the address, if it is served to the person who expressly delegated the receipt, it shall be deemed to be a lawful service.
Related statutes
Article 10 of the Framework Act on National Taxes
Cases
2016Du33582. Detailed global income and confirmation of invalidity of disposition
Plaintiff-Appellant
NewA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court (Chuncheon) Decision 2015Nu306 Decided January 18, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.