The provisional administrative litigation against the notice of the decision of gift tax amount

The decision of the taxable amount of gift taxes can not be considered as an administrative disposition prior to the disposition of tax imposition, which is subject to administrative litigation.

Article 1 of the Administrative Litigation Act

Plaintiff (Attorney Doh-won et al., Counsel for plaintiff-appellant)

Head of Sungbuk Tax Office

Seoul High Court Decision 76Gu492 delivered on March 9, 1977

The original judgment shall be reversed and the principal lawsuit shall be dismissed.

Litigation costs shall be borne by the plaintiff.

The grounds of appeal are examined ex officio.

In the original judgment, prior to the disposition of gift tax imposition, the determination of KRW 69,370,137 of the taxable value of the gift tax in question was based on the premise that it is an administrative disposition subject to administrative litigation, but the determination of the taxable value of the gift tax in question was intended to provide convenience to taxpayers as a prior decision of the disposition of tax imposition, and if there is no way to dispute this decision at the time of the subsequent disposition of the gift tax imposition, it is not the effect of the disposition of tax imposition, and if there is no way to dispute this decision at the time of the subsequent disposition of the gift tax imposition, the defendant's above decision cannot be deemed an administrative disposition subject to administrative litigation immediately, and the court below should investigate and determine this point ex officio, but the court below erred by misapprehending the legal principles of the administrative disposition subject to administrative litigation, which is subject to administrative litigation.

Therefore, the original judgment shall be reversed in this point where it is unnecessary to make a decision on the argument for appeal, and this case shall be decided by the party members. The plaintiff's main lawsuit is unlawful for the same reason as the above, and thus, it shall be dismissed. The total cost of lawsuit is decided as per Disposition by the assent of all participating judges on the part of the plaintiff.

Justices Han-jin (Presiding Justice)