[상속세부과처분취소][집30(3)특,190;공1982.12.15.(694)1096]
Whether the determination of the taxable value of inherited property is an administrative disposition subject to appeal litigation (negative)
The determination of the taxable value of inherited property pursuant to Article 25 of the Inheritance Tax Act is a prior determination of the disposition of imposition of inherited property, which aims to provide convenience to taxpayers, and it does not immediately bring about the burden of tax payment or infringement of rights or disadvantage to taxpayers by taking effect of the disposition of taxation, so the said determination cannot be deemed an administrative disposition that is the object
Article 25 of the Inheritance Tax Act
Supreme Court Decision 77Nu70 Delivered on September 28, 1977
[Defendant-Appellant] Defendant 1 and 3 others, Counsel for defendant-appellant-appellant-appellant-appellant-appellee]
head of Sung Dong Tax Office
Seoul High Court Decision 81Gu298 delivered on December 23, 1981
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The grounds of appeal are examined.
The determination of the taxable amount of inheritance tax pursuant to Article 25 of the Inheritance Tax Act is a prior decision of the disposition of inheritance tax imposition, which is to provide convenience to taxpayers, and it does not take effect immediately (see, e.g., Supreme Court Decision 77Nu70, Sept. 28, 1977). In this case, since the decision of the taxable amount of inheritance tax imposed by the defendant to the plaintiffs cannot be specifically borne by the plaintiffs or actually affected by any infringement or disadvantage, the above decision shall not be an administrative disposition subject to appeal litigation, since the decision of the court below which dismissed the lawsuit on the ground that it is unlawful under this opinion shall not be an administrative disposition subject to appeal litigation. The decision of the court below which dismissed the lawsuit on the ground of this opinion is just and acceptable, and the appeal shall be dismissed, and the appeal shall be decided as per Disposition with the assent of the judges participating in the lawsuit cost.
Justices Jeon Soo-hee (Presiding Justice)