[증여및상속세과세처분취소][공1984.6.15.(730),925]
Whether the determination of the taxable value of inherited property is an administrative disposition subject to appeal
The determination of the taxable amount of inheritance taxes under Article 25 of the former Inheritance Tax Act (Act No. 3101, Dec. 5, 1978) is prior to the disposition of inheritance tax, and the taxation disposition does not take effect immediately just because it is prior to the disposition of inheritance tax. Since it cannot be said that a person notified of the decision bears a specific tax liability or is actually at any disadvantage, the decision cannot be deemed an administrative disposition subject to appeal litigation, and this does not change merely because the person received a copy of the decision of gift tax and inheritance tax or received a permission for annual payment of gift taxes from the head of the competent tax office.
Article 25 of the former Inheritance Tax Act (Act No. 3101, Dec. 5, 1978); Article 1 of the Administrative Litigation Act; Article 25 of the Inheritance Tax Act; Article 25-2 of the Inheritance Tax Act
Supreme Court Decision 83Nu672 Delivered on February 14, 1984
Plaintiff 1 et al., Counsel for the plaintiff-appellant
Head of North Busan District Tax Office
Daegu High Court Decision 82Gu136 delivered on December 1, 1983
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
The determination of the taxable amount of inheritance tax under Article 25 of the former Inheritance Tax Act (Law No. 3101, Dec. 5, 1978) is just and there is no error in the misapprehension of legal principles as to the nature of taxation under the tax law. In addition, even if the plaintiff's assertion was made in the previous trial of this case, the final judgment on legal issues is the exclusive authority of the court, and thus, it cannot be said that the above decision is an administrative disposition subject to appeal litigation (see Supreme Court Decision 83Nu672, Feb. 14, 1984). Thus, the above decision cannot be viewed as an administrative disposition subject to appeal litigation (see Supreme Court Decision 83Nu672, Feb. 14, 1984). This does not change because the plaintiff received a copy of the decision of the gift tax and the inheritance tax or received a permission for annual payment of gift tax from the head of the competent tax office, or there is no error in the misapprehension of legal principles as to the nature of taxation under the tax law.
The Supreme Court decisions are not appropriate in this case. All the arguments are groundless.
Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices O Sung-sung(Presiding Justice)