Examination Income 2008-0158 ( December 08, 2008)

Succession to tax liability due to inheritance

It is reasonable to deem that the Plaintiff, an inheritor, regardless of whether he is a business registration holder of the instant business, succeeds tax liability, such as global income tax of the deceased, to the extent of inherited property.

The contents of the decision shall be the same as attached.

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The director of the tax office.

1. The plaintiff's claim is dismissed.

2. The plaintiff shall bear the litigation costs.

The Defendant’s disposition of imposition of global income tax of KRW 34,242,390 for the Plaintiff on February 11, 2008 shall be revoked.

1. Circumstances of dispositions;

A. From June 21, 2007 to October 22, 2007, the director of the regional tax office of ○○○○○○○○-dong 1058-7, and 8, the head of the regional tax office made a tax investigation into KimA with respect to the company of the construction and sale of ○○-dong 100-dong 1058-7, and the main complex of ○○○○-dong 1058-7, and the business of this case (hereinafter referred to as “the business of this case”) and notified the head of the tax office having jurisdiction over the head of the tax office as taxation data by investigating and verifying the amount of income and necessary expenses arising from the above business.

B. The head of the Geumcheon District Tax Office conducted a partial investigation on the received taxation data and decided to additionally recognize 70,000,000 won as necessary expenses through financial tracking, such as sale fees, and notified the Defendant of the result as taxation data. On February 11, 2008, the Defendant issued a disposition of imposition of global income tax of 194,780,40,00 won on the Plaintiff (the Plaintiff’s heir (the Plaintiff’s heir gave up his inheritance, and the Plaintiff’s qualified acceptance declaration was accepted as of October 31, 2007 as of October 31, 2007) on the deceased, who is the heir of the deceased (the heir’s heir gave up his inheritance, and the Plaintiff’s qualified acceptance declaration was also accepted as of October 31, 2007). Thereafter, the Defendant issued a disposition of imposition of global income tax of 194,780,400 won on the deceased’s ○○○-dong 1058-7 601,2000 won.

[Reasons for Recognition: Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, evidence 47, and evidence 48, the purport of the whole pleadings]

2. Whether the instant disposition is lawful

A. Summary of the plaintiff's cause of claim

The defendant corrected the business registration name of the business of this case from KimA to the deceased during his knowledge, re-rect the deceased from the deceased to the plaintiff, and let the plaintiff succeed to the comprehensive income tax of the deceased. The deceased cannot be the business registration holder, and the plaintiff was not succeeded to the business of this case. Thus, the disposition of this case is unlawful.

(b) Related statutes;

The entry in the attached Form is as specified in the relevant statutes.

C. Determination

Article 24 (1) of the Framework Act on National Taxes (amended by Act No. 7008 of Dec. 30, 2003; hereinafter the same shall apply) provides that "he heir (including testamentary donee; hereinafter the same shall apply) or administrator of inherited property under Article 1053 of the Civil Act shall be liable to pay national taxes, additional dues and expenses for disposition on default imposed on or to be paid by the decedent within the limit of the property acquired by inheritance." Article 11 (1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 18172 of Dec. 30, 2003) provides that "any property acquired by inheritance" in Article 24 (1) of the same Act refers to the total amount of assets acquired by inheritance and the amount of total liabilities imposed or to be paid by inheritance," and Article 24 (2) of the same Act provides that "any dispute over the deceased's business registration under the provisions of Article 60 through 66 of the Inheritance Tax and Gift Tax Act shall apply mutatis mutandis to the purport of the deceased's."

3.In conclusion

Therefore, since the disposition of this case is lawful, the plaintiff's claim seeking its revocation is no longer necessary to determine it, and it is dismissed. It is so decided as per Disposition.