연대납세의무 지정통지서 송달[국승]
Service of Notice of Designation of Joint Liability for Tax Payment
Since it is recognized that notice of designation of joint and several tax liability has been served at the domicile, the lawsuit that did not go through the preceding trial is illegal.
Article 56 of the Framework Act on National Taxes concerning other Acts
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The disposition of imposition of gift tax of KRW 32,612,690 (including additional dues) imposed on the Plaintiff on November 14, 2001 by the Defendant shall be revoked.
1. Basic facts
A. On October 23, 1996, the Plaintiff, who owned by the Plaintiff, donated three parcels of farmland, other than 00 ○○○○○○○○○○○○○○○○○○○, 129.2 square meters, to the Plaintiff’s ○○○○○○○○. ○○○ was exempted from gift tax on the said farmland on the ground that he was a self-employed farmer, but was given a disposition of KRW 18,425,420 on the wind to dispose of the said farmland to another person on January 28, 200.
B. On September 30, 2001, the Defendant determined that ○○○○, a donee, did not pay the gift tax by September 30, 2001, which is the date of the above gift tax, the Defendant did not have the ability to pay the tax. On November 14, 2001, the Defendant notified the Plaintiff, a donor, of the joint and several tax liability of KRW 19,567,790, including additional dues, and the above notification was served on the Plaintiff around that time
C. Around February 28, 2007, the Plaintiff received a demand notice that 32,612,690 won (including additional tax) of the gift tax in arrears (including additional tax) from the Defendant should be paid until February 28, 2007, and filed the instant lawsuit without a national tax adjudication or request for review on February 28, 2007.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 3 (including paper numbers; hereinafter the same shall apply), Eul evidence 1 to 6, the whole purport of pleading
2. Determination on the defense prior to the merits
The plaintiff did not receive a notice of joint and several tax payment from the defendant, and the plaintiff's assertion that it is necessary to force the payment of the gift tax in arrears on behalf of the donee for a long time after the lapse of the long period of time to pay the gift tax amount of 32,612,690 won, so it must be revoked.
On the other hand, according to Article 56 (2) of the Framework Act on National Taxes, administrative litigation against illegal disposition of imposing taxes cannot be filed without going through a request for examination or a request for adjudication as prescribed by the Framework Act on National Taxes and a decision thereon. The fact that the plaintiff was notified of the joint and several tax liability of this case and did not go through the necessary pre-trial procedure within the statutory period is recognized as above. Thus, it is determined that the plaintiff's lawsuit of this case was filed in violation
3. Conclusion
Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.