[상속세등부과처분취소][공1988.2.15.(818),366]
Article 25-2 of the former Inheritance Tax Act (Law No. 3578 of Dec. 21, 1982), the purport of Article 19(2) of the Enforcement Decree of the same Act
According to Article 18(1) of the former Inheritance Tax Act (amended by Act No. 2319, Dec. 28, 1971), in the case of co-inheritors, the inheritor is obligated to pay the inheritance tax in proportion to their respective shares of inheritance. Thus, in order for the tax authority to impose inheritance tax, it is required to issue a tax payment notice pursuant to Article 9 of the National Tax Collection Act, Article 19(1) of the Enforcement Decree of the Inheritance Tax Act, and Article 25-2 of the former Inheritance Tax Act (amended by Act No. 3578, Dec. 21, 1982) and Article 19(2) of the same Enforcement Decree of the same Act, the provisions of Article 19(2) of the same Act are merely procedural convenience provisions that, by notifying one person among co-inheritors, who is subject to subparagraph 1, 2, and 3 of the same Article, the said notice may not be effective for other co-inheritors
Article 25-2 of the former Inheritance Tax Act (Law No. 3578 of December 21, 1982), Article 19(2) of the Enforcement Decree of the Inheritance Tax Act
Plaintiff 1 and three others
The Director of Gangnam District Office
Seoul High Court Decision 87Gu388 delivered on July 14, 1987
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
As to the Grounds of Appeal:
Article 18(1) of the Inheritance Tax Act (amended by Act No. 2319, Dec. 28, 1971) provides that an inheritor is obligated to pay the inheritance tax according to the ratio of possession of the property each has received or is to receive among inherited property. As such, in the case of co-inheritors, an inheritor is obligated to pay the inheritance tax proportional to his/her own share of inheritance. Therefore, in order for the tax authority to impose the inheritance tax, an inheritor shall determine the amount of inheritance tax according to his/her share of inheritance and issue a tax payment notice in accordance with Article 9 of the National Tax Collection Act, Article 19(1) of the Enforcement Decree of the Inheritance Tax Act, and Article 25-2 of the Inheritance Tax Act (amended by Act No. 3578, Dec. 21, 1982) and Article 19(2) of the Enforcement Decree of the same Act are merely procedural convenience provisions that a person among co-inheritors may notify the above notice of tax payment to other co-inheritors and make it effective.
In this case where the plaintiffs jointly inherited upon the death of the deceased on March 23, 1981 by the deceased on the part of the deceased on March 23, 1981, without confirming the inheritance tax amount according to their respective heir's share of inheritance, the court below stated in the notice of tax payment that the plaintiffs, co-inheritors, omitted the respective tax amount to be borne by them and the taxpayer, and stated only the total tax amount (the inheritance tax and defense tax) and the basis for calculation thereof, and served them on the plaintiff 1, the family heir. The defendant's disposition imposing the tax of this case is unlawful without any need to examine the other claims of the plaintiffs (the non-deduction of the deceased's existing debt of the deceased). It is not erroneous in the misapprehension of the theory of lawsuit that it
It is without merit that this appeal is dismissed, and it is so decided as per Disposition by the assent of all participating judges.
Justices Yoon Il-young (Presiding Justice)