판례와 뉴스
대법원 2006.6.29. 선고 2004두3335 판결 【양도소득세부과처분취소】
[미간행]
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【판시사항】
상속인들이 적법하게 상속포기를 한 경우, 피상속인이 납부하여야 할 양도소득세를 승계하여 납부할 의무가 없다고 한 원심의 판단을 수긍한 사례
【참조조문】
국세기본법 제24조 제1항
【참조판례】
대법원 1998. 6. 23. 선고 97누5022 판결(공1998하, 2020)
【전 문】
【원고, 피상고인】 구숙희외 5인 (소송대리인 법무법인 천지인 담당변호사 신석중외 4인)
【피고, 상고인】 남양주세무서장
【원심판결】 서울고법 2004. 1. 29. 선고 2002누7809 판결
【주 문】
상고를 모두 기각한다. 상고비용은 피고가 부담한다.
【이 유】
상고이유를 본다.
1. 상고이유 제1점에 대하여
원심은, 망 이기창(이하 ‘망인’이라 한다)이 1998. 4. 3. 사망하자 그의 상속인들인 원고들이 같은 해 6. 15. 적법하게 상속포기를 한 사실을 인정한 다음, 원고들은 상속포기의 소급효에 의하여 상속개시 당시부터 상속인이 아니었던 것과 같은 지위에 놓이게 되므로 피상속인인 망인이 납부하여야 할 이 사건 양도소득세를 승계하여 납부할 의무가 없다고 판단하였다.
관계 법령의 규정 및 기록에 비추어 살펴보면, 원심의 위와 같은 인정과 판단은 정당한 것으로 수긍이 되고, 거기에 상고이유에서 주장하는 바와 같은 상속포기를 한 상속인의 납세의무의 승계에 관한 법리를 오해한 위법 등이 없다.
피고가 상고이유에서 들고 있는 판례는 이 사건과는 사안과 취지를 달리하여 이 사건에 원용하기에 적절한 것이 아니다.
2. 상고이유 제2점에 대하여
원심은, 피고가 주장하는 사정, 즉 원고들이 이 사건 아파트 및 공장의 양도에 따른 양도소득세를 신고·납부하여야 한다는 사실을 알고 있었다거나, 망인이 생전에 소유 재산을 원고들에게 모두 증여하거나 양도함으로써 원고들이 상속포기를 할 당시 실질적으로 상속받을 재산이 전혀 남아 있지 않았다는 등의 사정만으로는 원고들의 상속포기가 진의에 의하지 않은 것으로서 무효라고 볼 수 없다고 판단하였는바, 관계 법령의 규정과 기록에 비추어 살펴보면, 원심의 위와 같은 인정과 판단은 정당한 것으로 수긍이 되고, 거기에 상고이유에서 주장하는 바와 같은 심리미진 등의 위법이 있다고 할 수 없다.
3. 결 론
그러므로 상고를 모두 기각하고, 상고비용은 패소자가 부담하기로 하여 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.
대법관 강신욱(재판장) 고현철 양승태(주심) 김지형
(출처 : 대법원 2006.6.29. 선고 2004두3335 판결【양도소득세부과처분취소】 [공보불게재])
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