1. Revocation of a judgment of the first instance;

2. Inheritance tax amounting to KRW 846,753,570, which the Defendant rendered to the Plaintiffs on September 1, 2013.

Details of the disposition

This part of the judgment of the court is identical to the corresponding part of the reasoning of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

The Defendant asserted in this Court’s judgment in this Court did not specify the amount of inheritance tax separately by co-inheritors while imposing and notifying the instant disposition.

In a case where the tax base and tax amount of inheritance tax are determined and notified to the co-inheritors, the taxation disposition that specifies the amount of tax imposed by the taxpayer, as well as the name of the co-inheritors who are the taxpayer, in proportion to their respective shares of inheritance by each taxpayer, and written or attached the basis of calculation or calculation, and omitted such entry or attachment is unlawful.

(1) In cases where a joint and several co-inheritors share the total amount of tax payable by the tax office on April 9, 1991, and the tax base, tax rate, and amount of tax deducted, etc., which are the basis for the calculation thereof, and each co-inheritors’s share of inherited property and the amount of tax assessed according to the ratio, and each co-inheritors’ share of tax notified to each co-inheritors indicated as a taxpayer in the tax payment notice, are attached to the tax payment notice, and each co-inheritors indicated as a taxpayer in the tax payment notice, the tax payment notice shall also take effect as a lawful

(see, e.g., Supreme Court Decision 2002Du7326, Apr. 27, 2004). First, in a case where the Defendant separately identified the amount of inheritance tax by co-inheritors and notified the amount of inheritance tax to be paid by each heir or testamentary donee, “Notice of Inheritance Tax and Joint and Several Tax Payment Liability to be paid by each heir or testamentary donee” (No. B. 4 first page) is indicated in the document top, “the amendment on June 1, 2016” in the document top, and the lower part’s phone number is deemed to be different from the phone number of No. 5, and thus, it is the telephone number of another local tax office.