(a) Purport of the annual payment system of inheritance tax and gift tax;

B. Requirements and legal nature of permission for annual payment of gift tax

A. The annual payment system of inheritance tax and gift tax contains a large amount of tax in the case of such taxes, and there are many cases where the acquisition property is a property that requires a considerable period of time for realization, such as real estate. In such a case, if the principle for lump-sum payment is maintained on the basis of the convenience of collection only, the taxpayer will bear an excessive burden, and depending on the case, it would compel the taxpayer to dispose of the property inherited or received within the short period of time, thereby undermining the basic life of the taxpayer. Therefore, the purpose of this system is to provide the taxpayer with the benefits of installment payment and the grace to the extent that it does not harm the national tax revenue. Accordingly, the above system does not have a direct relation with the existence of the taxpayer's ability.

B. Under the principle of no taxation without law, the establishment and scope of tax liability, collection procedure, etc. of tax law should not be provided by law, and the interpretation and application of tax law can not be permitted for administrative convenience analogical interpretation or expansion interpretation, and in light of the equity of taxation and the purpose of the pertinent provision, property rights of taxpayers should not be unduly infringed. The annual payment system of inheritance tax or gift tax guarantees the taxpayer's right to pay in installments and the right to delay of payment in the due date under the law as an exception to the principle of equality of taxation and the purpose of the pertinent provision. It is clearly prescribed that the requirements for permission are clearly prescribed, and there is no possibility that the discretion of the tax authority does not intervene in the determination of the existence of the requirements, and there is no reason that the taxpayer cannot pay in lump sum. In light of the above, the head of a tax office is not provided as the requirements for permission for annual payment, namely, the requirements for permission for annual payment, the tax amount exceeds 4 million won, ② there is a provision of security for tax payment by the statutory deadline.

Articles 28 and 34-5 of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 1990)

Supreme Court Decision 91Nu9381 delivered on April 10, 1992

[Judgment of the court below]

The Director of Gangnam District Office

Seoul High Court Decision 91Gu232 delivered on August 16, 1991

The judgment below is reversed and the case is remanded to Seoul High Court.

As to the Plaintiff’s ground of appeal

According to the reasoning of the judgment below, the court below stipulated that the plaintiff was given a donation of the acquisition fund of shares from the non-party 1, his father, 540,102,130 won of gift tax imposed by the defendant, 98,200,380 won of the defense tax, and 800,000 won of gift tax imposed by the defendant, and provided the defendant with share certificates listed on the Korea Stock Exchange 1.2 times of tax payment before the due date for payment, and applied for permission for payment by annual installments. However, the court below determined that the plaintiff did not submit an application for payment by annual installments of annual installments of Article 34-5 of the Inheritance Tax Act to the plaintiff on the ground that the plaintiff did not have sufficient means to pay the notified tax amount, and that the above application for payment by annual installments of annual installments of Article 28 of the Enforcement Decree does not require the return of the above amount of tax by annual installments of annual installments of Article 28 of the Act on the Grounds that the above application for tax payment by annual installments of annual installments of Article 28 of the Act should not be justified.

In addition, Article 29 of the Framework Act on National Taxes provides that security offered under tax-related Acts (hereinafter referred to as security for tax payment) should fall under any of the following subparagraphs. Article 30 subparagraph 2, Article 31 (1) of the same Act, and Articles 13 (1) and 14 (1) of the Enforcement Decree of the same Act provide that security for tax payment shall be guaranteed by the head of a tax office, and Article 30 subparagraph 2, Article 31 (1) of the same Act, Article 13 (1), and Article 14 (1) of the Enforcement Decree of the same Act, if the security for tax payment is listed on the Korea Stock Exchange, it shall be deemed that the security corresponding to

In full view of the contents of the above provisions, the annual payment system of inheritance tax and gift tax has a large amount of tax in the case of such taxes, and there are many cases where the acquisition property is necessary for realization, such as real estate. In such cases, if the principle for lump-sum payment is maintained only on the basis of the convenience of collection, it will impose an excessive burden on the taxpayer. As such, it would result in compelling the taxpayer to dispose of inherited or donated property within a short payment period, thereby undermining the basic life of the taxpayer. Therefore, the purpose of the above provision is to provide the taxpayer with the benefit of installment payment and payment deferment to the extent that it does not harm the national income, and therefore, the above system is not directly related to the existence of the taxpayer's ability.

In addition, under the principle of no taxation without law, the establishment and scope of tax liability, collection procedure, etc. of tax law should be provided by law, and in interpreting and applying tax law, administrative convenience analogical interpretation or expanded interpretation cannot be permitted, and in light of the equity of taxation and the purpose of the pertinent provision, property rights of taxpayers should not be unduly infringed (Article 18 of the Framework Act on National Taxes). As seen above, the annual payment system of inheritance tax or gift tax guarantees the taxpayer the right to pay in installments and delay of payment due to the exception to the principle of lump-sum payment in the national tax collection procedure, which is an exception to the principle of lump-sum payment in the national tax collection procedure, and the above provisions clearly stipulate the requirements, and there is no possibility for tax authorities to intervene in the determination of the existence of the requirements, and there is no reason for it difficult for the taxpayer to pay in lump sum. Considering the above, the head of a tax office must consider the requirements for permission for annual payment, namely, ① tax amount exceeding 4 million won, ② there is a provision of tax security by the statutory deadline for payment in annual installments.

Therefore, the judgment of the court below is erroneous in the misunderstanding of the purpose of the gift tax system by annual installments and the legal principles on the requirements therefor, and it is obvious that this would have affected the conclusion of the judgment.

The judgment of the court below is reversed and the case is remanded to the court below for a new trial and determination. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Yoon Young-young (Presiding Justice) Park Young-dong Kim Jong-ho