A tax invoice for each taxpayer is attached to a tax notice for co-inheritors, but the tax amount is not individually specified (negative)

Even if the duty to pay inheritance tax belongs to the co-inheritors's solidarity, it is merely the fact that each person's obligation to pay inheritance tax is jointly and severally liable for the amount of delinquent tax within the limit of his own property acquired by each person in the event that each person's obligation to pay inheritance tax is determined individually, and thus, if the tax authority did not individually specify the amount of tax to be borne by each person in the disposition of inheritance tax to co-inheritors, it shall be an illegal taxation. In this case, even if the tax authority attached a tax invoice by each person liable for tax payment,

Articles 18 and 25-2 of the Inheritance Tax Act, Article 9 of the National Tax Collection Act

Park Yong-su et al., Counsel for the defendant-appellant-appellant-appellee and four others, Counsel for the plaintiff-appellant-appellee-appellant-appellant-appellee-

Head of Guro Tax Office

Seoul High Court Decision 86Gu6810 decided July 24, 1989

All appeals are dismissed.

The costs of appeal shall be borne by the defendant.

As to the Grounds of Appeal:

The court below held that the real estate in this case was registered as owned by the deceased on the register at the time of the death of the non-party deceased on the register, but the real estate was not owned by the above deceased but owned by the non-party 2, his wife, and it was merely a fact that the non-party registered in the name of the above deceased on the convenience of convenience like the time of the original judgment. There was no violation of the rules of evidence, such as the theory of lawsuit, or incomplete deliberation.

In addition, even though the inheritance tax liability belongs to the joint and several liability of co-inheritors, it is nothing more than that the tax authority is jointly and severally liable to pay the delinquent tax amount within the limit of the property acquired by each co-inheritors in the event that each co-inheritors becomes final and conclusive, and the tax authority should individually specify and notify the amount of tax to be borne by each co-inheritors in imposing inheritance tax. If there is a tax disposition in violation of this, it would be illegal tax disposition. In this case, even if the tax authority attached a separate tax invoice for each tax obligor, such as the theory of lawsuit, even if the tax authority attached the separate tax invoice for each tax obligor, it cannot be deemed that each tax amount to be borne by each co-inheritors has been individually specified. The judgment below to the same purport is correct, and it is without merit in the misapprehension of legal principles

Justices Kim Yong-ju (Presiding Justice)