Whether there is a legitimate disposition imposing gift tax on donor only with a notice of payment under Article 39 of the Enforcement Decree of the Inheritance Tax Act.

According to Article 29-2(2) of the Inheritance Tax Act, Article 38 subparag. 4, Article 39 of the Enforcement Decree of the same Act, and Article 9 of the National Tax Collection Act, a donor’s duty to jointly pay gift tax is abstractly established on the basis of the facts that meet the requirements, such as default of the donee, and it is determined specifically by issuing a notice of tax payment under Article 9 of the National Tax Collection Act and notifying the reason for paying the gift tax in accordance with Article 39 of the Enforcement Decree of the Inheritance Tax Act. Thus, the donor only issued a notice of tax payment under Article 39 of the Enforcement Decree of the Inheritance Tax Act, but did not have any other tax notice under Article 9 of the National Tax Collection Act,

Article 29-2(2) of the Inheritance Tax Act, Article 38 subparag. 4, Article 39 of the Enforcement Decree of the same Act, Article 9 of the National Tax Collection Act

Supreme Court Decision 86Nu109 Delivered on September 23, 1986

[Judgment of the court below]

Director of the District Office

Seoul High Court Decision 87Gu768 delivered on January 20, 1988

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

According to Article 29-2(2) of the Inheritance Tax Act, Article 38 subparag. 4, Article 39 of the Enforcement Decree of the same Act, and Article 9 of the National Tax Collection Act, a donor’s joint and several liability for payment of gift tax is abstractly established based on facts that meet the requirements such as default of donee. Pursuant to Article 9 of the National Tax Collection Act, a donor’s notice stating the taxable year, items of taxation, amount of tax, grounds for calculation thereof, deadline for payment and place for payment is issued, and it is determined specifically by notifying the donor of the reason for the payment of gift tax pursuant to Article 39 of the Enforcement Decree of the Inheritance Tax Act. Thus, the donor only made a notice for payment pursuant to Article 39 of the Inheritance Tax Act, but the donor did not have a tax notice pursuant to Article 9 of the National Tax Collection Act, and the donor’s joint and several liability for payment of gift tax is not yet established due to lack of legitimate taxation (see Supreme Court Decision 86Nu109, Sept.

According to the court below's legal determination, the plaintiff donated 159.5 square meters of land owned by the non-party 1 on December 22, 1979 to the non-party 2 on December 30, 1980, and donated 88.03 square meters of land to the non-party 2 on December 30, 1980. On December 2, 1985, each of the above donee received only a notice for payment of gift tax as a joint and several tax obligor sent by the defendant under Article 39 of the Enforcement Decree of the Inheritance Tax Act and did not have a notice for payment under Article 9 of the National Tax Collection Act. Thus, since the plaintiff did not have a legitimate tax disposition, the above notice for the designation of a joint and several tax obligor by the defendant alone did not specifically cause joint and several tax liability to the plaintiff.

Therefore, in the same purport, the court below's decision that the notice of designation of a joint and several tax obligor by the defendant who does not have any specific tax liability to the plaintiff cannot be deemed an administrative disposition subject to appeal litigation. Thus, the plaintiff's lawsuit of this case seeking nullification of such designation is justified under the premise that the notice is an administrative disposition, and there is no error of law such as the theory of lawsuit, and there is no ground for argument.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yellow-il (Presiding Justice)