[양도소득세등부과처분취소][공1991.6.15,(898),1534]
The meaning of Article 24(1) of the Framework Act on National Taxes
Article 24(1) of the Framework Act on National Taxes provides that an inheritor shall be liable to pay national taxes, etc. to be paid by an ancestor to the extent of the property acquired by inheritance within the limits of the property acquired by inheritance. The purport of the provision is that an inheritor succeeds to a tax liability of the decedent, such as national taxes, within the limits of inherited property, and an inheritor succeeds to the entire amount of tax liability of the decedent, such as national taxes, but the tax
Article 24(1) of the Framework Act on National Taxes
[Plaintiff-Appellant] Plaintiff 1 and 175 (Law Firm Gong1983, 1093)
Go Young-si et al., Counsel for the defendant-appellant and two others
Head of Western Tax Office
Seoul High Court Decision 90Gu754 delivered on July 26, 1990
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
Article 24(1) of the Framework Act on National Taxes provides that an inheritor is liable to pay national taxes, etc. to be paid by an ancestor to the extent of the property acquired by inheritance, and the purport of the provision is that an inheritor succeeds to the obligation to pay national taxes, etc. of the inheritee within the scope of inherited property, and as such, an inheritor, like the theory of lawsuit, succeeds to the entire amount of tax liability of the inheritee, such as national taxes, but it does not mean that the tax
The court below held that the non-party 4,180,250 won, capital gains tax of KRW 103,890,088 and 20,778,016, or the value of the property acquired by the plaintiffs due to the plaintiffs' inheritance, which is 4,180,250 won, and that the plaintiffs are liable to pay the amount calculated in proportion to their shares of inheritance within the tax liability limit of KRW 4,180,250, under Article 24(1) and (2) of the Framework Act on National Taxes, the plaintiffs are liable to pay the amount calculated in proportion to their shares of inheritance. There is no error in the misapprehension of legal principles, such as the argument.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Song Man-man (Presiding Justice)