Main Issues
Whether the decision on the taxable value of inherited property is an administrative disposition (negative)
Summary of Judgment
The decision on the taxable value of inherited property pursuant to Article 25 of the Inheritance Tax Act is a prior decision on the disposition of imposing inherited property, and it does not take effect immediately, but it cannot be said that the person notified of the decision bears tax liability in detail or is at any disadvantage in reality, and thus the decision cannot be deemed an administrative disposition that is the object of appeal.
[Reference Provisions]
Article 25 of the Inheritance Tax Act, Article 1 of the Administrative Litigation Act
Reference Cases
Supreme Court Decision 77Nu70 Decided September 28, 197, Supreme Court Decision 83Nu731 Decided April 24, 1984
Plaintiff-Appellant
Plaintiff 1 and three others
Defendant-Appellee
Gangwon-gu Director of the District Office
Judgment of the lower court
Seoul High Court Decision 83Gu521 delivered on May 25, 1984
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
We examine the grounds of appeal.
The decision of the taxable value of inherited property pursuant to Article 25 of the Inheritance Tax Act is a prior decision on the disposition of imposition of inherited property, and therefore, it cannot be said that the person notified of the decision bears the tax liability in detail or actually suffers any infringement or disadvantage, and the above decision cannot be deemed an administrative disposition (see, e.g., Supreme Court Decision 77Nu70, Sept. 28, 197; Supreme Court Decision 83Nu731, Apr. 24, 1984). Thus, the decision of the court below is justifiable.
Therefore, we cannot accept the judgment of the court below that rejected the instant lawsuit on the ground that it was unlawful, on the ground that it erred by the judgment of the court below on the merits.
Therefore, all appeals are 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 on the bench.
Justices O Sung-sung(Presiding Justice)