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(영문) 대법원 2016. 06. 09. 선고 2016두33650 판결
(심리불속행) 연대납세의무자는 피상속인의 상속세 신고내역을 열람할 납세자에 해당함[일부국패]
Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-41878 ( January 15, 2016)

Title

(C) A joint and several taxpayer shall be liable to pay taxes to the taxpayer for the perusal of the details of the report of inheritance tax by the decedent.

Summary

(Summary) The Plaintiffs are co-inheritorss of the Network Lee-A along with thisB, and the instant information is necessary to exercise their rights as taxpayers. As such, the instant information does not constitute information subject to non-disclosure under Article 17(1) of the Personal Information Protection Act and Article 81-13 of the Framework Act on National Taxes.

Related statutes

Confidentiality under Article 81-13 of the Framework Act on National Taxes

Text

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the grounds of appeal by appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices

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