상속취득세고지무효확인
1. The plaintiff (appointed)'s claim is dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
1. Details of the disposition;
A. On May 30, 1980, the sale of 1/6 shares of 1,941 square meters among 1,941 square meters of Ma forest land (hereinafter “instant land”) was registered on May 30, 1980 as the ground for registration and the ownership transfer registration was completed under N on June 2, 1980.
B. N had seven children, including Plaintiff,O (Death on March 7, 200), P (Death on July 20, 196), Q (Death on August 7, 196), Selection B, C, and D, between N’s wife and its wife, and P had three children, such as Selection G, H, I, and L, between the wife’s wife and its wife’s Selection.
C. N, upon the death of May 15, 201, succeeded to N’s property rights and obligations by inheritance shares by E, the Plaintiff, and the designated parties (hereinafter collectively referred to as “Plaintiffs”).
The Defendant imposed acquisition tax, etc. (including additional tax; hereinafter the same shall apply) on E, the Plaintiff, and the Selection B, C, and D on September 27, 2013, on the ground that the Defendant did not report and pay acquisition tax, education tax, special tax for rural development, etc. (hereinafter “acquisition tax, etc.”) within the statutory period, even though the Defendant acquired the instant land by inheritance due to the death of N of the decedent.
E. After that, the Defendant became aware of the fact of inheritance of the Appointor F, G, H, I, J, K, and L at the latest and on February 3, 2014, imposed and notified acquisition tax, etc. by inheritance shares on each of the aforementioned Appointor. On July 1, 2014, the Defendant re-calculated the amount of tax by heir according to the inheritance shares finally confirmed thereafter, and notified the amount of tax previously imposed on E, the Plaintiff and the Appointor B, C, D, F, and J of the increased or decreased amount of tax, and the details thereof are as listed below.
(hereinafter referred to as "each of the instant dispositions" in total, including acquisition tax on February 3, 2014 for Selection G, H, I, K, and L, and imposition of acquisition tax on the following as of February 3, 2014: < Amended by Act No. 12535, Jul. 1, 2014; Act No. 12213, Jul. 1, 2014; Act No. 13183, Feb. 3, 2014; Act No. 13095,