(a) Effect of notification of the tax base and amount of inheritance tax pursuant to Articles 25 and 25-2 of the Inheritance Tax Act and Article 19 of the Enforcement Decree of the same Act;

B. Whether a notice of tax payment to a person who has already paid inheritance tax imposed on him/her has an effect on other co-inheritors (affirmative)

(c) The validity of a duty payment notice that fails to attach a calculation statement or that does not specify the grounds for calculating the amount of duty.

A. The determination and notification of the tax base and tax amount of inheritance tax pursuant to Articles 25 and 25-2 of the Inheritance Tax Act and Article 19 of the Enforcement Decree of the same Act shall be effective as a notice of tax payment, different from the notification and notification of the taxable amount of inheritance tax pursuant to Article 25 of the Inheritance Tax Act before the amendment on December 21, 1982.

(b) Even if a person has already paid inheritance tax to him, if he is only a person falling under any of subparagraphs of Article 19(2) of the Enforcement Decree of the Inheritance Tax Act, the notification shall be effective to all the successors when it is given to that person pursuant to Article 25-2 of the same Act.

C. In notifying the tax base and the amount of tax in accordance with Article 25-2 of the Inheritance Tax Act, even if the chief of the tax office did not attach a duty payment notice a specification of tax base and the calculation of the amount of tax, or did not specify the basis for calculation of the amount of tax, such defect cannot be deemed as a grave and apparent defect that should be deemed as abrupt invalidation

Articles 25 and 25-2 of the Inheritance Tax Act, Article 19 of the Enforcement Decree of the same Act

Plaintiff 1 and 7 others, Counsel for the plaintiff-appellant

Head of Nam Busan District Tax Office

Busan High Court Decision 87Gu24 delivered on May 27, 198

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The plaintiffs' grounds of appeal are examined.

The notification of the tax base and tax amount of inheritance tax pursuant to Articles 25 and 25-2 of the Inheritance Tax Act amended by Act No. 3578 of Dec. 21, 1982 and Article 19 of the Enforcement Decree of the same Act amended by Presidential Decree No. 10979 of Dec. 31, 1982 is effective as a notice of tax payment that specifically determines tax liability to taxpayers, unlike the notification of the taxable amount of inheritance tax pursuant to Article 25 of the Inheritance Tax Act prior to the amendment.

According to Article 25-2 of the Inheritance Tax Act, if there are two or more successors, only one of them may be notified of the tax base and amount of inheritance tax as prescribed by the Presidential Decree, and the effect of such notification shall be effective on all successors. Article 19(2) of the Enforcement Decree of the same Act provides that if there are two or more successors, a notification under Article 25-2 of the same Act may be given only to one of the following persons: Provided, That even if a person has already paid inheritance tax imposed on him, it is sufficient if he is a person falling under any of the subparagraphs of Article 19(2) of the Enforcement Decree of the same Act even if he is a person who has already paid inheritance tax, that notification shall be effective on all the successors:

In notifying the tax base and amount of tax in accordance with Article 25-2 of the Inheritance Tax Act, even if the chief of a tax office did not attach a tax base and calculation statement to a tax payment notice or did not specify the basis for calculation of the amount of tax, such defect cannot be deemed as a grave and apparent defect as it should be deemed as a rightful invalidation of the notice.

The judgment of the court below to the same purport is just, and all the arguments are not acceptable since they criticize the judgment of the court below in their own opinion.

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

Justices Lee Jae-sung (Presiding Justice)