Whether there can be a disposition imposing gift tax on donor only with a notice of payment under Article 39 of the Enforcement Decree of the Inheritance Tax Act.

According to the provisions of Article 29-2(2) of the Inheritance Tax Act, Article 38 subparag. 4 and Article 39 of the Enforcement Decree of the same Act, the donor’s duty to jointly pay gift tax is abstractly established on the basis of facts that meet the requirements of donee’s default, etc., and it is specifically determined as notified by a notice of payment. Therefore, the donor is only given a notice of payment pursuant to Article 39 of the Enforcement Decree of the Inheritance Tax Act, and there is no other legitimate taxation without a notice of tax payment pursuant to Article 9

Article 29(2) of the Inheritance Tax Act, Article 38 subparag. 4, Article 39 of the Enforcement Decree of the Inheritance Tax Act, Article 9 of the National Tax Collection Act

Plaintiff

Head of Mapo Tax Office

Seoul High Court Decision 85Gu522 delivered on December 26, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment of the court below, the defendant donated the non-party 1,331 square meters prior to Suwon-si ( Address 1 omitted) to the non-party 1,58.77 square meters prior to 1,331 square meters to the above non-party, who is a donee, with gift tax (7,188,520 won) and defense tax (1,437,700 won), but the above non-party, who is a taxpayer, failed to pay gift tax, etc., the defendant notified the plaintiff that he was jointly and severally liable for payment of gift tax, etc. under the National Tax Collection Act on September 19, 1984, and the decision of the court below that the non-party's separate obligation for payment of gift tax under Article 39 of the Enforcement Decree of the National Tax Collection Act was legitimate because it was not in violation of the law of 90 square meters prior to the above 1,339 square meters. Accordingly, the court below determined that the non-party's separate obligation for payment of gift tax under Article 39 of the National Tax Collection Act was legitimate.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party and it is so decided as per Disposition by the assent of all participating judges.

Justices Yoon Il-young (Presiding Justice)