Seocho 209west 1789 (Occ. 25, 2010)

A taxpayer of comprehensive real estate holding tax on real estate whose registration of inheritance is not made;

In the event the registration of inheritance is not performed, the principal heir with the highest inheritance share in the house is the taxpayer of the comprehensive real estate holding tax on the house, and it is reasonable to view that it is not necessary to determine whether the taxpayer has the liability to pay the tax by calculating the amount calculated by adding up the publicly notified price only

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

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s imposition of comprehensive real estate holding tax for the year 2006 on December 15, 2008 is revoked each disposition of refusal to correct the amount of KRW 3,785,080 and comprehensive real estate holding tax for the year 2007 (the amount of KRW 9,017,460 appears to be erroneous) and KRW 10,392,660 (the amount of KRW 9,017,460 appears to be erroneous) and KRW 8,763,710 (the amount of KRW 10,138,910) for the year 2008 on November 20, 2008.

쇠鹬 쇠鹬 3000 쇠鹬 3000

1. Details of the disposition;

A. On April 18, 2005, the Plaintiff’s husband’s grandchildren owned 654, 304, 203, and 304 (hereinafter “the instant house”) of the Seoul BB-GuCC, and the Plaintiff’s husband’s grandchildren, grandchildren, grandchildren, and grandchildren, who are their children, jointly succeeded to the instant house.

B. While the Plaintiff did not complete inheritance registration on the instant housing in 2006, the Plaintiff filed and paid each return of comprehensive real estate holding tax in 3,785,080 won (including agricultural special real estate tax) and comprehensive real estate holding tax in 2007 10,392,660 won (including agricultural special tax).

C. On November 20, 2008, the Defendant imposed a comprehensive real estate holding tax for the year 2008 (including agricultural special tax) on the Plaintiff. On January 22, 2009, the Defendant decided to correct the reduction of KRW 1,375,200 in accordance with Article 3 of the Addenda of the Comprehensive Real Estate Holding Tax Act, and refunded the amount to the Plaintiff (i.e., KRW 8,763,710 for comprehensive real estate holding tax for the year 2008 (=10,138,910 - KRW 1,375,200).

D. Meanwhile, on November 19, 2008, the Plaintiff asserted that there is no tax liability because the publicly announced price of the instant house is less than KRW 600 million when calculating based on the Plaintiff’s inheritance shares. The Plaintiff filed a request for correction of each comprehensive real estate holding tax for the year 2006 and 2007. However, the Defendant rejected it on December 15, 2008 (hereinafter “instant disposition” in combination with the disposition of comprehensive real estate holding tax for the year 2008 (hereinafter “instant disposition”).

E. Accordingly, the Plaintiff filed an appeal with the Tax Tribunal on April 1, 2009, but the Tax Tribunal dismissed the appeal on March 25, 2010.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1 to 13 (including paper numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) The Constitutional Court's decision on the aggregate taxation clause of comprehensive real estate holding tax by household was made unconstitutional. Thus, if the housing of this case is calculated based on the Plaintiff's individual shares, the aggregate amount of the published price shall be KRW 600 million. Therefore, the disposition of this case is unlawful since the Plaintiff is not liable to pay comprehensive real estate

2) At present, the instant house is owned by the Plaintiff and four persons because it did not divide the inherited property, and it is unlawful for the Defendant to impose the comprehensive real estate holding tax in advance only when the owner of the inherited property becomes final and conclusive by agreement succession.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

(c) Fact of recognition;

1) The construction price of the instant housing in 2006 is KRW 1,155,00,000, the publicly notified price in 2007 is KRW 1,52,00,000, and the construction price in 2008 is KRW 1,464,00,000.

2) The instant housing did not register inheritance for the Plaintiff and its children until June 1, 2008, which was the assessment basis date of comprehensive real estate holding tax in 2008.

[Reasons for Recognition] The above evidence

D. Determination

1) As to the first argument

Article 7 (1) of the Comprehensive Real Estate Tax Act provides that a person liable to pay property tax on a house as of the base date for taxation whose aggregate amount of published prices of housing subject to property tax in Korea exceeds 600 million won shall be liable to pay the comprehensive real estate tax. Article 2 (5) of the same Act provides that "property tax on a house" shall mean a property tax levied on a house pursuant to the provisions of Articles 181 and 183 of the Local Tax Act. Article 183 (1) of the Local Tax Act provides that "any person who actually owns property as of the base date for taxation on property tax shall be liable to pay property tax: Provided, That in cases of public property, the share holder shall be deemed to be the person liable to pay property tax on the portion equivalent to the share (if there is no indication of share, the share shall be deemed to be equal), and in cases where the owner of a building and appurtenant land of the house are different, the owner shall be the person liable to pay the calculated tax on the house concerned at the rate calculated under Article 111 (2).

In full view of the above relevant provisions, it is reasonable to view that the taxpayer of property tax on housing subject to property tax under the Local Tax Act is the taxpayer of comprehensive real estate holding tax on housing subject to property tax, and in cases where the registration of inheritance has not been made, the principal heir with the highest inheritance shares in the Civil Act is the taxpayer of comprehensive real estate holding tax on the relevant housing, and it is not reasonable to determine whether the taxpayer has the liability to pay tax by calculating

With respect to the instant case, as seen earlier, the instant house was not registered for inheritance, and the Plaintiff, as the wife of the deceased DamageA, has the highest inheritance share in the Civil Act compared to his children, and the aggregate construction price of the instant house exceeds KRW 600 million, and thus, the Plaintiff becomes a taxpayer of comprehensive real estate holding tax. Accordingly, this part of the Plaintiff’s assertion is without merit.

2) As to the second argument

As seen earlier, insofar as the registration of inheritance on the instant house has not been performed, the Plaintiff is the person who holds the highest inheritance share under the Civil Act and is bound to pay the comprehensive real estate tax, and even if the inheritance takes effect retroactively to the time of the commencement of the inheritance, it does not change at the present time. If the registration of inheritance based on the division of inherited property is performed, it shall be imposed according to the confirmed shares of inheritance, or if the requirements for the request for correction are met, it can only be asserted accordingly.

3. Conclusion

Therefore, the plaintiff's assertion seeking the cancellation of the disposition of this case is dismissed as it is without merit, and it is so decided as per Disposition.