The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The purport of the claim and the purport of the appeal are the judgment of the first instance.

1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. The following shall be added between the conduct No. 8 and No. 9 of the first instance judgment, which is dismissed or added, No. 5 of the judgment of the court of first instance:

In imposing inheritance tax, etc. on a joint heir, if the tax office stated the total tax amount to be paid on the notice of tax payment, the standard and tax rate for the attendance at the tax, the deductible amount, etc., of each joint heir, and the tax amount to be paid by each joint heir on the notice of tax payment, along with the detailed statement of notification of the possession ratio of each joint heir and the amount of inheritance tax to be paid by each joint heir on the notice of tax payment, and attached the detailed statement of notification of tax amount to be paid by each joint heir on the notice of tax payment, the total tax amount to be paid is indicated as the amount of notification of collection, and the total tax amount to be paid by the joint heir is indicated as the amount of tax to be paid by each joint heir under Article 3-2 of the Inheritance Tax and Gift Tax Act, and the amount of tax to be paid by each joint heir was individually notified in accordance with the detailed statement of notification amount by

Therefore, it is reasonable to see that a tax notice given to a joint heir according to the above method is valid as a legitimate notice of imposition and collection (see Supreme Court Decision 93Nu10316, Dec. 21, 1993, etc.). The first instance judgment of the court of first instance, which held that “the notice was lawfully served” of the 12-13th of the 6th judgment of the court of first instance.

It is reasonable to view it.

“The following shall be added:

If so, the amount of inheritance tax to be paid by the heir, including the plaintiff, is not specified in the notice of tax payment (No. 6) itself.

Even if the notice is attached to the above tax payment notice.