(a) Whether the tax base and tax amount of inheritance tax are automatically null and void of taxation by omitting the description or attachment of the basis for calculation or calculation in each tax payment notice, while notifying only one of the co-inheritors of the tax base and tax amount of inheritance tax, which is subdivided in proportion to their shares of inheritance by each taxpayer (negative)

B. Whether Article 7-2(1) of the Inheritance Tax Act is effective (affirmative)

A. Even in cases where a tax base and tax amount are determined and notified only for one of the co-inheritors pursuant to the proviso to Article 25-2 of the Inheritance Tax Act, not only the name of the co-inheritors who are liable to pay the tax but also the amount of tax imposed, which is subdivided in proportion to their shares of inheritance by each taxpayer, shall be specified in the relevant tax payment notice, and also the tax disposition that omitted such entry or attachment should be deemed unlawful. However, such defect merely constitutes a ground for revocation of the tax disposition, and thus, cannot be deemed as invalid.

B. Article 7-2(1) of the Inheritance Tax Act cannot be said to be an invalid provision that imposes the burden of proof on the taxpayer.

(a) Articles 18 and 25-2 of the Inheritance Tax Act, Article 19 of the Enforcement Decree of the same Act, Article 9 of the National Tax Collection Act, Article 19 of the Administrative Litigation Act, Article 7-2 of the Inheritance Tax Act, Article 26 of the Administrative Litigation Act, Article 38 of the Constitution

A. Supreme Court Decision 85Nu624 delivered on February 10, 1987 (Gong1987, 451) 87Nu545 delivered on November 22, 1988 (Gong1989, 27) 90Nu4198 delivered on October 30, 1990 (Gong1990, 2470) B. Supreme Court Decision 89Nu510 delivered on September 12, 1989 (1989, 1507) 89Nu11 delivered on December 13, 1989 (Gong190, 294)

Kim Jong-seok

Head of Eastern Tax Office

Seoul High Court Decision 90Gu846 delivered on July 26, 1990

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

Even in cases where a tax base and tax amount are determined and notified only for one of the co-inheritors pursuant to the proviso of Article 25-2 of the Inheritance Tax Act, the taxation disposition that specifies not only the name of co-inheritors who are liable to pay the tax but also the tax amount imposed by each taxpayer in proportion to their shares of inheritance, and includes or appends the calculation basis or calculation statement, and omitted entry or attachment is illegal (see Supreme Court Decision 85Nu624, Feb. 10, 1987). However, such defect is merely a ground for revocation of the taxation disposition and cannot be a ground for nullification automatically (see Supreme Court Decision 87Nu545, Nov. 22, 1988). Thus, even if there are defects such as the theory of lawsuit in the instant taxation disposition, it cannot be deemed null and void automatically. Accordingly, it is apparent that the theory of lawsuit that the above disposition is null and void cannot be accepted, and there is no provision that the taxpayer bears the burden of proof under Article 7-2 (1) of the Inheritance Tax Act.

Therefore, the appeal is dismissed and all 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 Choi Jae-ho (Presiding Justice)