A disposition imposing inheritance tax by mistake of the fact of inheritance shall not be void as a matter of course.

A disposition to impose a tax due to a misunderstanding of inheritance facts by the head of a tax office shall not be deemed to be a serious and obvious invalidation in light of the degree of the defect.

Article 1 of the Inheritance Tax Act

62Nu29 delivered on September 27, 1962

[Judgment of the court below]

The director of the tax office

Seoul High Court Decision 75Gu319 delivered on July 6, 1976

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

Judgment on the Grounds for Appeal by Plaintiff

According to the reasoning of the judgment of the court below, since the defendant's initial imposition of inheritance tax on the non-party 2, who is the non-party 1's heir, was significant and non-party 2's non-party 1's non-party 1's non-party 2's non-party 2's non-party 1's non-party 2's non-party 6's non-party 2's non-party 9's non-party 2's non-party 9's non-party 2's non-party 9's non-party 2's non-party 2's non-party 9's non-party 2's non-party 1's non-party 2's non-party 9's non-party 2's non-party 1's non-party 2's non-party 2's non-party 9's non-party 2's non-party 1's non-party 2's non-party 9's non-party 2's non-party 9's non-party 2's non-party 2's non-party 9'.

Therefore, the appeal is dismissed as without merit. 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 Han-jin (Presiding Justice)