연대납세의무자지정처분무효확인청구
1. Of the instant lawsuit, the Defendant’s additional charges of KRW 104,177,207 for each transfer income tax against the Plaintiffs on February 6, 2014.
1. Case history
A. On July 17, 2009, the non-party net C (hereinafter “the deceased”), who is a mediation assistant of the plaintiffs, transferred the building (hereinafter “the building”) of Jongno-gu Seoul, Jongno-gu, 221.6 square meters and above-ground buildings to the non-party Sti Co., Ltd., and completed the report on the tax base of transfer income to the defendant on September 17, 2009, but did not pay the relevant transfer income tax.
B. Accordingly, on January 2, 2010, the Defendant notified the Deceased to pay KRW 553,115,500 to the Deceased, but the Deceased died on December 16, 2010 without paying the said amount.
C. After that, on December 18, 2013, the Defendant, based on Article 24 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter “former Framework Act on National Taxes”), designated the Plaintiffs, non-party E, and F as legal successors of the deceased as joint and several taxpayers of capital gains tax, and issued a notice of payment of each capital gains tax of KRW 112,98,020 (including additional charges and increased additional charges).
(hereinafter referred to as “the primary notice of this case”). The grounds for calculating the above amount of tax are as shown in attached Form 1. D.
After that, on February 6, 2014, the Defendant additionally issued a notice of payment of increased additional charges from January 201 to January 2014 to KRW 28,797,375 (=29,575,682 - 778,307) for each inheritor, on the ground that the increased additional charges were erroneously calculated from January 6, 2011 to January 2014 (i.e., KRW 29,575,682 - KRW 778,307 (= 778,460) for February 2014 - 778,307 (=6,619,460 x 298,406,100 x 634,481,690)/4,690)/4, and less than KRW].
(hereinafter referred to as “the second notice of this case”). The grounds for calculating the above amount of tax are as shown in attached Form 2.
E. The Plaintiffs, E, and F were dissatisfied with the instant second notice and requested the Tax Tribunal for a trial on April 18, 2014. However, on December 11, 2014, pursuant to the decision of the Tax Tribunal, the date of the said decision was July 7, 2014, prior to the said decision.
7. 18. 18. The plaintiffs' appeal was dismissed only for the appeal of E and F, which received the decision of renunciation of inheritance.
[Reasons for Recognition] Facts without dispute, Gap evidence 1-2, Gap evidence 2-5, Gap evidence 6-1, 2-2.