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All appeals are dismissed.
The costs of appeal are assessed against each appellant.
Reasons
The grounds of appeal are examined.
1. Plaintiff’s ground of appeal
A. On the grounds of appeal as to the substance over form principle, the lower court determined that: (a) B acquired the complete ownership of the instant land and the heir including the Plaintiff inherited the ownership of the instant land; and (b) even if B or the Plaintiff did not use and benefit from the instant land, insofar as the heir including the Plaintiff inherited the ownership of the instant land due to the death of B, the liability to pay acquisition tax, etc. on the instant land was established; (b) thus, imposing acquisition tax, etc. on the Plaintiff on the instant land is justifiable and not contrary to
The judgment below
Examining the reasoning of the lower judgment in light of the relevant legal doctrine and evidence duly admitted, the lower court did not err by misapprehending the legal doctrine on the substance over form principle, contrary to what is alleged in the grounds of
B. Article 45-2(2) of the former Framework Act on National Taxes (amended by Act No. 13552, Dec. 15, 2015; hereinafter the same) provides that “any person who has filed a tax base return by the statutory due date of return, or who has received a decision on the tax base and amount of national taxes, may file a claim for the decision or rectification within two months from the date on which he/she becomes aware of the occurrence of any of the following grounds,” and Subparag. 1 of the same provision provides that “if any transaction or act, etc., which served as the basis for calculating the tax base and the amount of tax in the initial decision or rectification, becomes final and conclusive as different by a final judgment (including a settlement or other act having the same effect as the judgment) in the lawsuit against it.”
The purpose of the ex post facto request for correction is to establish a certain post facto request for correction after the establishment of the tax liability.