재산세등부과처분취소
1. Each disposition of imposition by the Defendant on the Plaintiff, set forth in attached Form 1 through 9, among the details of imposition of property tax against the Plaintiff.
1. Details of the instant disposition
A. The housing of 112 square meters and its ground (hereinafter collectively referred to as the “instant real estate”) are registered as the owner by the deceased C (hereinafter referred to as the “the decedent”). Since the decedent died on February 28, 2003, the inheritance registration was not made until now after the decedent died.
On the other hand, the co-inheritors of the inheritee seems to have 12 persons, including the plaintiff, the plaintiff, the second male, and D.
B. The Defendant: (a) deemed the Plaintiff, among those who have the largest inheritance share pursuant to Article 107(2)2 of the Local Tax Act and Article 53 of the Enforcement Rule of the Local Tax Act, as the primary heir, among those who have commenced the inheritance of the instant real estate and whose inheritance registration was not performed and whose de facto owner was not reported; and (b) deemed that the Plaintiff, among those who have the largest inheritance share, was the primary heir and imposed property tax
C. On July 2015, the Plaintiff received a notice of tax payment of the property tax on the first term portion of July 2015, and thereafter appealed and filed an appeal with the Tax Tribunal on July 15, 2015, but the Tax Tribunal dismissed the application on May 11, 2016.
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 5, 9, Eul evidence No. 3, the purport of the whole pleadings
2. The defendant's judgment as to the main defense of this case's safety objection shall be dismissed since the lawsuit of this case is filed in this case after the lapse of 90 days from the date when 90 days from the date when 90 days from the date when she became aware of the disposition of imposition of the tax by Nos. 1 to 9
However, as seen later, each disposition of imposition Nos. 1 through 9 of the attached property tax imposed on the plaintiff is null and void since a legitimate tax notice is not served against the plaintiff. Therefore, it is reasonable to deem that the period for filing a lawsuit does not apply to this part.
Therefore, the defendant's above main defense cannot be accepted.
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