TITLE	Supreme Court en banc Decision 2019Du35695 September 9, 2021 ¡¼Revocation of Disposition Imposing Inheritance Tax¡½ [full Text]
Summary
¡¼Main Issues and Holdings¡½ [1] Meaning of the principle of no taxation without law Whether it is against the principle of no taxation without law to prescribe matters regarding taxation requirements through executive legislation, such as an order or rule, without delegation from an Act, or to set forth an interpretive provision that either infers or extends the contents prescribed in an Act (affirmative) [2] Whether Article 31(6) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act is against the legislative purpose of Article 41(1) of the former Inheritance Tax and Gift Tax Act, the parent law, and the scope of delegation, and is therefore invalid (affirmative)

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