Whether a donor who is a person jointly liable for a gift tax has a standing to seek revocation of the disposition imposing gift tax on a donee (negative)

Even if the donor is jointly and severally liable for the gift tax, and even if the gift assets are attached to other taxes in arrears, there is no standing to seek revocation of the disposition of gift tax imposition on the donee.

Article 12 of the Administrative Litigation Act

Gambling and Morsing

Head of Sungbuk Tax Office

1. The instant lawsuit shall be dismissed.

2. Litigation costs shall be borne by the plaintiff.

The Defendant’s disposition of imposition of KRW 28,656,860, and the defense tax of KRW 5,210,330,000, which was issued against Nonparty 1 on June 16, 1987 by Nonparty 28,656,860, and was revoked.

The costs of lawsuit are assessed against the defendant.

In full view of the whole purport of the pleading in the statement No. 1 (tax notice), No. 1, No. 1, 3 (Each Decision), and No. 4 (Details of Decision) without dispute over each establishment, the defendant can recognize the fact that the plaintiff opened 540 shares of the non-party 1 Korea Civil Aviation Co., Ltd. owned on August 5, 1985 under the name of the non-party 1's rule, and that the defendant made the gift tax, defense and disposition as stated in the purport of the claim against the Park Jong-dae as of June 16, 1987, and there is no counter-proof otherwise.

The defendant asserts that the lawsuit of this case should be dismissed on the ground that the plaintiff is not qualified to seek the revocation of the disposition of this case against the above stuff. Accordingly, the plaintiff is in a relationship with the above stuff and joint obligor, and since the plaintiff's shares were seized due to the disposition of delinquent global income tax in arrears, the plaintiff's interest in litigation exists in seeking revocation of the disposition of this case. Thus, even if the plaintiff is in a relationship with the above stuff and joint obligor, it does not affect the plaintiff. Thus, even if the above shares were seized due to the disposition of delinquent global income tax in arrears, it cannot be deemed that there is a direct and specific interest in the disposition of this case. Further, even if the above shares were seized due to the disposition of delinquent global income tax in relation to the above disposition of this case, since the disposition of this case is not related to the disposition of this case, the disposition of this case can not affect the validity of the disposition of this case. Accordingly, the plaintiff cannot have any interest in the validity of the disposition of imposition of this case against the non-party 3.

Therefore, the lawsuit of this case shall be dismissed as unlawful, and the lawsuit cost shall be borne by the plaintiff as the losing party and it is so decided as per Disposition.

Judges Lee Jong-hoon (Presiding Judge)