Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2015-Gu Partnership-56922 ( October 29, 2015)

Title

2 The second notification is nothing more than reducing the amount of tax notified by the first notification, so it is not subject to appeal litigation separately.

Summary

(The same as the judgment of the first instance court) If the first notification becomes final and conclusive, a lawsuit seeking nullification and revocation of the portion exceeding the increased increased increased increased increased by the second notification is unlawful, and the legality of the notification for increased increased additional dues, which is a collection disposition, cannot be asserted on the ground of defects in the principal tax.

Related statutes

Article 24 (Succession of Tax Liability due to Inheritance)

Cases

2015Nu69012 Requests for the nullification of a disposition of designation as joint and several taxpayers

Plaintiff and appellant

1. 00 AA2. AB

Defendant, Appellant

O Head of tax office

Judgment of the first instance court

Seoul Administrative Court Decision 2015Guhap56922 decided October 29, 2015

Conclusion of Pleadings

September 1, 2016

Imposition of Judgment

October 6, 2016

Text

1. All appeals filed by the plaintiffs are dismissed.

Purport of claim and appeal

The judgment of the first instance court is revoked. The collection disposition of each capital gains tax of KRW 000 (including additional charges and increased additional charges) rendered by the Defendant to the Plaintiffs on February 6, 2014 is confirmed to be invalid. Preliminaryly, the collection disposition of each capital gains tax of KRW 000 (including additional charges and increased additional charges) made by the Defendant to the Plaintiffs on February 6, 2014 is revoked.

Reasons

1. Quotation of the reasons for the judgment of the first instance;