Enforcement Decree of the Framework Act on National Taxes Article 10-2 (Determination of Tax Liability)

2. The costs of appeal shall be borne by the Plaintiff.

The following facts do not conflict between the parties, or if they gather the purport of the whole pleadings in the descriptions of Gap evidence 1, Gap evidence 2-1, Eul evidence 2, and Eul evidence 4, they can be acknowledged, and there is no other counter-proof.

A. On November 10, 1993, on the part of the Plaintiff, who is his own child, donated ○○○○, ○○-dong 182-2 land and the building on its ground (hereinafter “the instant real estate”). At that time, the Plaintiff, at that time, took over KRW 443,647,629 against YO’s obligation related to the instant real estate from YO○○ at the expense of the instant donation (hereinafter “instant donation”).

B. On November 13, 1993, Ma○○ died. Ma○○○, as his wife, was the Plaintiff and Matern○○○’s joint inheritance of the deceased Matern○○’s property as his own child.

C. Meanwhile, in accordance with Article 4(3) of the former Income Tax Act (amended by Act No. 4803 of Dec. 22, 1994), the gift of this case is an onerous donation and is subject to transfer of assets within the scope of KRW 443,647,629, which is an amount to be borne by the transfer of assets among the real estate of this case, and thus, it is subject to transfer income tax. Therefore, the transfer income tax should be imposed on ○, who is the

D. However, as the Defendant died on November 13, 1993, on March 10, 2006, the Defendant calculated the tax base and the amount of the capital gains tax on KRW 443,647,629, which is the amount to be borne by the Defendant among the instant real estate, as KRW 258,17,551 and KRW 158,97,183, and then issued a disposition imposing KRW 86,510,360 of the capital gains tax corresponding to the Plaintiff’s inheritance ratio among the heir of YO, who is the heir of ○○○, among the Plaintiff (hereinafter “instant disposition”).

2. Whether each disposition of this case is lawful

A. The parties' assertion

The defendant asserts that the disposition of this case is a legitimate disposition in accordance with the relevant statutes.

As to this, the Plaintiff’s “The transfer income tax becomes effective only when the tax authority specifically determines the details of tax liability (tax base, tax rate, amount of tax, etc.) by imposing a tax liability on the taxpayer, and then notifies the taxpayer of such disposition by the tax payment notice, etc. However, in this case, the Defendant merely notified the Plaintiff of the tax payment notice specifying the Plaintiff as the taxpayer, and the Plaintiff was the obligor at the time of the decision to rectify the transfer income tax, which is the disposition that determines the details of tax liability, and thus, the Plaintiff did not have any disposition imposing the transfer income tax on the Plaintiff. Accordingly, the Defendant asserted that the instant disposition against the Plaintiff is nonexistent and thus

(b) Related statutes;

Attached Form is as shown in the attached Form.

C. Determination

(1) A tax liability is naturally established by satisfying the taxation requirements under individual tax law. Generally, the taxation requirements are comprised of four elements, such as taxable objects, (1) taxpayers, (2) tax bases, (3) tax rates, and (4) tax rates, and (2) if the taxation requirements are satisfied, the abstract tax liability is established by the provisions of law without any special action of the tax authority or the taxpayer. However, in order for the tax authority to claim the performance of the abstract tax liability, it must take a final procedure to specifically examine and confirm the contents of the abstract tax liability established by the tax authority, and it is a kind of administrative act to determine specific tax liability according to such procedure. However, the transfer income tax is a kind of confirmation act under the Administrative Law that is amended by Act No. 6051 on Dec. 28, 1999 and takes a taxation method prior to its enforcement on January 1, 200.

(2) We examine whether the disposition of this case is nonexistent since the plaintiff was not liable for tax payment at the time when the tax authority decided to determine the tax base and tax amount of the transfer income tax of this case, namely, the defect in the specific tax liability determination procedure, which can be called the internal confirmation procedure of the disposition of this case.

If Gap evidence No. 1, Eul evidence No. 2, Eul evidence No. 3-1, and Eul evidence No. 3-2 collected the purport of the whole pleadings, the defendant prepared a written decision of capital gains tax attribution for 1993 in the disposition of this case. The defendant stated "YOOOOOO" in the name column of the taxpayer, and entered the resident registration number and address column in the resident registration number and address column, and then, on the other hand, the defendant did not have an obligation to impose capital gains tax on the plaintiff on the 00-dong 182-2, "OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO.".

According to the above facts, the defendant entered the name, address, and resident registration number of ○○ in the above decision (amended) decision of this case on the disposition of this case, but this is merely a determination of the tax amount by indicating the name of ○○ in convenience in order to calculate the total tax amount because the obligation to pay capital gains tax on ○○○ succeeded to the heir, such as the plaintiff. In particular, the defendant indicated the name of ○○ in favor of ○ in the name of ○○ in the above decision(amended) decision(s) decision(s). Further, as seen earlier, as mentioned above, the taxpayer stated the process and contents of the disposition of this case as being the plaintiff, and then issued a tax notice indicating the other party to the disposition as the plaintiff(s) and attached the notice of succession to tax liability to the plaintiff as the taxpayer. Accordingly, the defendant did not present the plaintiff's tax base and tax amount as the taxpayer at the time of the decision(s) decision(s) decision(s) on the disposition of this case as to the plaintiff(s) decision(s).

3. Conclusion

Therefore, the plaintiff's claim of this case seeking its revocation on the ground that the disposition of this case is unlawful is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and thus, the plaintiff's appeal is dismissed.

Related Acts and subordinate statutes

The former Framework Act on National Taxes (amended by Act No. 4810 of Dec. 22, 1994)

Article 22 (Determination of Liability for Tax Payment)

(1) National taxes shall be determined by the procedures under relevant tax-related Acts.

Article 24 (Succession of Tax Liability due to Inheritance)

(1) An heir (including testamentary donee; hereinafter the same shall apply) or an administrator of inherited property under the provisions of Article 1053 of the Civil Act shall be liable to pay national taxes, additional dues and disposition fees for arrears imposed on or to be paid by the ancestor within the limit of the property acquired by inheritance.

(2) If there are more than one inheritor in the case of paragraph (1), each inheritor shall be liable to pay the national taxes, additional dues and expenses for disposition on default, which have been imposed on or are to be paid by the predecessor, in proportion to his portion of inheritance under Articles 1009, 1010 and 1012 of the Civil Act.

Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 4076 of Dec. 31, 1993)

The time when the amount of tax is determined in accordance with the procedures prescribed by the relevant tax-related Acts as provided in Article 22 (1) of the Act shall be as follows:

1. For the corporate tax, value-added tax, special consumption tax, liquor tax, securities transaction tax, or education tax, when the tax base and tax amount of the relevant national tax are reported to the Government: Provided, That this shall not apply in case

2. Where the Government determines the tax base and amount of the national taxes under subparagraph 1, the time thereof;

3. For the national taxes other than those indicated in subparagraph 1, when the Government determines the tax base and amount of the national taxes;

former Income Tax Act (amended by Act No. 4803 of Dec. 22, 1994)

Article 4 (Classification of Income)

(1) Income of a resident shall be classified as follows:

3. Capital gains:

Income accruing from the transfer of assets;

(3) "Transfer" in paragraph (1) 3 means that any assets are actually transferred for price due to sale, exchange, investment in kind in a corporation, etc., regardless of any registration or enrollment concerning such assets. In such cases, where a donee takes over any obligation of a donor in an onerous donation (excluding cases falling under the main sentence of Article 29-4 (2) of the Inheritance Tax Act), the portion equivalent to the amount of such obligation in the donation amount shall be deemed as the transfer for

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