The legitimacy of the assertion that a notice of tax payment was not served in the detention house

It appears that the notice has been delivered lawfully in view of the current status of residence of the family members.

Article 8 of the Framework Act on National Taxes

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

It is confirmed that the Defendant’s imposition of capital gains tax of KRW 548,931,790 imposed on the Plaintiff on March 16, 1991 is invalid.

1. Details of the disposition;

Comprehensively taking account of the overall purport of the pleadings as to Gap evidence 1-1-3, Gap evidence 2-1-3, Eul evidence 3-1-3, Eul evidence 4-1-3, and the whole purport of the pleadings as to Gap evidence 4-1 through 3-3, the defendant may recognize the fact that the plaintiff issued the disposition of this case on March 16, 1991, on the ground that the plaintiff owned the land of 30 parcels, including ○○○○○, 483.3 square meters, etc. between 1987 and 1990, and during the process of transferring the land during which the plaintiff transferred the land, the land of ○○○○○, ○○○, ○○○, 1983,563,504 won + 14,1988,187,801 won + 488,154 won + 190,382,331 won.

2. Whether the instant disposition is null and void

A. The plaintiff's assertion

The plaintiff was detained in ○○ Detention House between September 22, 1990 and March 22, 191, the time of the disposition of this case. The plaintiff's family was detained in ○○ Detention House, and the plaintiff's family member left ○○○○○○ Dong, ○○○, which is his domicile, and in such a case, the defendant was aware of the fact that the plaintiff was in the detention house and had been served as a detention house. Thus, the plaintiff was not served with a notice of tax payment of this case, and the plaintiff lost an opportunity to dispute the disposition of this case as a formal objection, national tax trial, etc.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

Article 8 (1) of the Framework Act on National Taxes provides that "a document under this Act or other tax-related Acts shall be served on the domicile, residence, place of business or office (hereinafter "place of business") of the holder of the title (referring to the person designated as the recipient of the document in question; hereinafter the same shall apply)." Thus, in a case where a tax payment notice has not been served or the service is illegal against the above provision, the tax disposition shall be deemed null and void a year, and the burden of proving that the tax payment notice has been served lawfully shall be deemed to exist on the defendant

In light of the purport of the Plaintiff’s written evidence Nos. 5 through 7, No. 1, 2, and No. 4 through 8 as to the instant case, the Plaintiff’s address on the resident registration date was ○○○○○ apartment-dong, ○○○○○○○○○○,” and around that time, ○○○○○○ was a resident registration-related transfer income tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax notice of the Plaintiff’s 1, and the Plaintiff’s remaining tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax notice of the Plaintiff’s 1, 2, and the Plaintiff’s remaining tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax notice of the Plaintiff’s 2,000,0000,0000 won, and the Plaintiff’s remaining tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax-related tax notice of the Plaintiff’s.

3. Conclusion

Therefore, the plaintiff's claim of this case seeking confirmation of invalidity of the disposition of this case on the premise that the above tax notice was not served on the plaintiff is dismissed as it is without merit. It is so decided as per Disposition.

Relevant statutes

○ Framework Act on National Taxes (amended by Act No. 5193, Dec. 30, 1996)

Article 8 Delivery of Documents

(1) Documents prescribed by this Act or other tax-related Acts shall be served on the domicile, residence, place of business or office (hereinafter referred to as "domicile or place of business") of the designated person (referring to the person designated as the receiver of the relevant documents; hereinafter the same shall apply).

(2) Where it is intended to serve documents on persons jointly liable for tax payment, they shall be served on the holder in the name of a representative: Provided, That where there is no representative, they shall be served on the holder in the name of a

(3) Where inheritance has commenced, it shall be served on the domicile or place of business of an administrator of inherited property.

(4) Where a tax manager exists, documents for notification and demand of tax payment shall be served on the domicile or business office of the tax manager.

Article 9. Report on the place to be served

In case where a person to be served with documents under Article 8 reports to the Government the place where the documents are to be served among his domicile or place of business, under the conditions as prescribed by the Presidential Decree, they shall be served at such reported place. The same

Article 10 Service Method of Documents

(1) Documents under Article 8 shall be served by delivery or mail.

(2) When it is intended to serve documents related to notification, demand, disposition on default, or order issued by the Government under tax-related Acts by mail, such documents shall be served by registered mail.

(3) Service of documents by delivery shall be made by delivering the documents to the persons to be served with the documents at the place where such documents are to be served: Provided, That if the persons to be served with the documents refuse, they may be delivered at other places.

(4) In cases falling under paragraph (3), if a person to be served is not present at the place where the document is to be served, the document may be delivered to his/her employee and other employees or motives, who are capable of identifying objection.

(5) In serving documents under paragraphs (1) through (4), if a person to receive them relocates his domicile or business office, the documents shall be confirmed by the resident registration card, etc. and served at his relocated place.

(6) When a document is delivered, the receiver shall sign and affix a seal on the service slip. In such cases, if the receiver refuses to do so, the fact shall be recorded additionally in the service slip.

(7) When documents are served by ordinary mail, the head of the relevant administrative agency shall prepare and keep a record to confirm the following matters:

1. Title of documents;

2. Name of the person to receive the document;

3. Place for service;

4. Date of dispatch;

5. Main contents of documents.

Article 11 Service by Public Notice

(1) In case where a person to be served with documents falls under any of the following subparagraphs, the service of documents as prescribed in Article 8 shall be considered to have been made ten days after the abstract of documents are publicly announced:

1. Where he refuses to receive documents at a domicile or business place;

2. Where the domicile or business office is located overseas and such service is difficult; and

3. Where his domicile or business office is not evident; and

(2) The public notice as provided in paragraph (1) shall be posted on bulletin boards of the Si (Gu in the case of Seoul Special Metropolitan City and Metropolitan Cities)/Gun and other appropriate places, or shall be published in the Official Gazette or daily newspaper.

Article 12 Effectiveness of Service

(1) Any document served under Article 8 shall take effect when it reaches the person to receive the document.

(2) Any document served by ordinary mail shall be presumed to be served at the time the mail would reach in a normal case. The end shall be presumed to be served.