일부 상속인들에게만 연부연납허가가 가능한지 여부[국승]
Daejeon District Court 2009Guhap4250 ( October 26, 2010)
early 208 Jeon 2402 (Occ. 30, 2009)
Whether it is possible to permit payment by annual installments only to some inheritors
In a case where payment by annual installments is permitted only to some inheritors, and it is not permitted to pay by annual installments, since there is a conflict in exercising the right to collect tax under the provisions related to joint and several tax liability, it cannot be viewed as a mistake on the ground that payment by annual installments was not permitted only to the inheritors.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The decision of the first instance is revoked. The defendant's rejection disposition against the plaintiff on December 26, 2008 is revoked.
The court's reasoning for this case is as follows: "A's trial is in progress by Supreme Court Decision 2010S76 at present as the appeal and reappeal was filed between the parties" of No. 2, No. 19-21 of the judgment of the court of first instance; "The case for division of inherited property was finally dismissed on June 4, 2010 after the appeal and reappeal was filed," "Ma" of No. 3; "No. 1 or No. 3" of No. 3 is "No. 1 or No. 4 of the judgment of the court of first instance"; and "No. 1 or No. 3" of No. 3 is the same as the entry of the judgment of the court of first instance except for the case where "No. 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act" are the same.
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.