연대납세의무자중 1인에 대한 감액결정시 징수세액 환급여부[국승]
Daegu High Court 2006Nu1747 ( April 10, 2009)
Whether or not the collected tax amount shall be refunded when the reduction is determined for one of persons jointly liable for tax payment.
Since the tax liability is still jointly and severally imposed on the total amount of inheritance tax imposed on the other inheritors even if the initial imposition of one of the co-inheritors was revoked by the decision of correction, the effect of collection based on the initial disposition is still maintained within the scope of the amount of the jointly and severally liable tax, so the tax amount initially imposed shall not be refunded.
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per