Where a notice of tax payment has been served only on one of the co-inheritors, whether extinctive prescription is interrupted against the rest of inheritors.

In the event that there are not less than two inheritors, even though the tax authority may notify one of them under the latter part of Article 25-2 of the Inheritance Tax Act and the provisions of Article 19(2) of the Enforcement Decree of the same Act, if the tax authority imposed a tax payment notice only to one of the co-inheritors, the remaining inheritors do not exist, and thus, the interruption of prescription does not extend to the remaining inheritors who did not receive a tax payment notice.

Article 25-2 of the Inheritance Tax Act; Article 19 of the Enforcement Decree of the Inheritance Tax Act; Article 28 of the Framework Act on National Taxes

Plaintiff 1 and six others

Director of the tax office

Seoul High Court Decision 89Gu147 delivered on May 29, 1989

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment of the court below, the court below determined that each amount of 14,983,915 won of inheritance tax shall be imposed on the plaintiffs and non-party 2, who are co-inheritors of the deceased non-party 1 (the deceased on Dec. 20, 1980) according to inheritance shares by heir. In notifying the above, the court below notified the non-party 2 of the notification of the notification of the whole inheritance tax by co-inheritors. The plaintiffs sought nullification of the above notification of the disposition of Jan. 10, 1986 on the ground that the above notification was erroneous in calculating the tax amount, and the non-party 2 filed a lawsuit with the Seoul High Court seeking its revocation, and the above judgment became final and conclusive after winning the judgment of the court of March 28, 198. The defendant again confirmed that the extinctive prescription of the above notification of the inheritance tax and the inheritance tax of this case, such as the defense of the original heir's tax invoice, was not completed on July 16, 1988.1.

If there are more than one inheritor, the tax authority shall individually issue a tax payment notice to each inheritor as long as the latter part of Article 25-2 of the Inheritance Tax Act and Article 19(2) of the Enforcement Decree of the same Act are not applicable to the case in which one of them can be notified under the latter part of Article 25-2 of the Inheritance Tax Act and Article 19(2) of the Enforcement Decree of the same Act. Thus, if the defendant issued a tax payment notice to only the non-party 2, who is one of the co-inheritors, even though the case does not fall under the above case as recognized by the court below, if the defendant did not fall under the above case, the tax payment notice does not exist as to the plaintiffs. Accordingly, the above non-party 2, for whom the interruption of extinctive prescription has been effective, and it shall not extend to the plaintiffs. The judgment of the court below is just

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

Justices Yoon So-young (Presiding Justice)