Seoul High Court 2010Nu25468 (Law No. 13, 2011)

early 209 Heavy2149 ( October 14, 2010)

(ps) Notice of tax payment to co-inheritors and joint and several tax liability, etc.

(Summary of the Judgment of the Supreme Court) The total amount of taxes jointly and severally liable to pay by co-inheritors is indicated as the amount of notice of collection, and it is reasonable to deem that the amount of taxes to be paid by each co-inheritors was individually imposed and collected in accordance with the detailed statement of tax amount

2011Du4121 Revocation of disposition of imposing capital gains tax

New AA et al. five persons

○ Head of tax office

Seoul High Court Decision 2010Nu25468 Decided January 13, 201

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,