납세의무자가 조세의 납세고지를 받을 당시 극심한 재정난을 겪고 있어서 조세를 체납한 데에 정당한 사유가 있다고 본 사례.
In a case where a taxpayer was deemed to have had justifiable grounds for delinquent taxation due to severe financial difficulties at the time of receipt of a tax notice.