Article 57 of the Enforcement Decree of the Regulation of Tax Reduction and Exemption Act ("the Regulation of Tax Reduction and Exemption Act").

Litigation costs shall be borne by the plaintiff.

A. Non-party gambling, which is the plaintiff's reference on October 5, 2005 (hereinafter referred to as "the donation date of this case").

○○○do, which is a farmland, was donated from ○○○○○○○○○○○○, ○○○○○○○○-gun, and six pieces of land (a total of 8,920 square meters; hereinafter referred to as “the farmland of this case”) (hereinafter referred to as “the farmland of this case”).

B. In accordance with Article 15(2) of the Addenda of the Restriction of Special Taxation Act (No. 5584, December 31, 2005; hereinafter the same shall apply) and Article 58(1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 5584, Dec. 31, 1998; hereinafter the same shall apply), the Plaintiff reported a return on the tax base of gift tax to the Defendant by deeming that the gift tax is exempted on the said gift.

C. On September 10, 2006, the Defendant deemed that the Plaintiff does not meet the requirements for “agricultural children” under Article 58(1) of the former Regulation of Tax Reduction and Exemption Act, and imposed a disposition of KRW 58,989,360 on the Plaintiff for the gift tax of KRW 58,989,360 on the Plaintiff (hereinafter “instant disposition”).

D. On September 21, 2006, the Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service on September 21, 2006, but the decision of dismissal was rendered on December 13, 2006.

2. Determination on the legitimacy of the instant disposition

A. The plaintiff's assertion

(1) From around 1979, the Plaintiff had been residing in the vicinity of the farmland of this case and engaged in farming in the farmland of this case. Although the Plaintiff had been working in the administrative office of ○○ Information High School, etc., it was sufficiently possible for the Plaintiff to engage in farming in the farmland of this case on the day before, after, after, after, and after, the entry into, the farmland of this case

(2) Therefore, the Plaintiff constitutes “agricultural children” under Article 58 of the former Regulation of Tax Reduction and Exemption Act, and the instant disposition imposing gift tax on the Plaintiff on a different premise is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Facts of recognition

(1) The Plaintiff has been employed as a public official belonging to the ○○ Office of Education or the ○ Office of Education from around 1984 to the date of donation of this case.

(2) From around 1968 to the date of donation of this case, Park○ had been a farmer in the farmland of this case. From the date of donation of this case, not only before the date of donation of this case, but also until 2006 after the date of donation of this case, he applied for direct payments for preserving rice income, etc. in the farmland of this case and received payment.

(3) At the time of the donation of this case, Park○-○ was 69 years old and adjacent to the farmland of this case, and ○○○○○○○○○○○○○○○, a parent-child, resided together with Nonparty ○○, a wife, and Nonparty ○○.

(4) At the time of the donation of this case, the Plaintiff had a domicile at ○○○○○○○○○○○○○○○○○○○○○○○○○, but in fact, ○○○, which is the head of ○○○○○○○○○, was also residing with the wife and two children in ○○○○○○○○○○○○○○, ○○○○, ○○○○, ○○○, ○○○, and ○○, ○○

(5) From 2000 to the donation date of this case, Kim○ has received wages while working as an employee of the apartment management company, an apartment management company, as an employee.

D. Determination

(1) In order to be exempted from the gift tax following the donation of farmland pursuant to Article 58 of the former Regulation of Tax Reduction and Exemption Act, "self-employed farmer" should be deemed to be a case where "self-employed farmer has donated farmland." In this context, "self-employed farmer" means a person who falls under any subparagraph of Article 57 (1) of the former Enforcement Decree of the Regulation of Tax Reduction and Exemption Act (wholly amended by Presidential Decree No. 15976, Dec. 31, 1998; hereinafter the same shall apply), which prescribes the scope of the farmland pursuant to delegation of paragraph (1) of the same Article, and a person who resides in the Si/Gun/Gu where the farmland, etc. is located or the Si/Gun/Gu adjacent thereto, and shall be over 18 years old as of the date of acquisition of the farmland, etc., and shall be a person who is directly engaged in farming for more than two consecutive years retroactively from the date of acquisition, and even if he is engaged in farming, it shall be deemed to be a self-employed farmer.

(2) Meanwhile, as acknowledged in full view of the facts acknowledged in the above sub-paragraph (c) above, Park○, the Plaintiff’s father at the time of the donation date of this case, was 69 years of age, but was living independently from the Plaintiff while supporting her mother with her wife, and received direct payments for preserving rice income, etc. in the farmland of this case, while the Plaintiff was a public official of the ○○ Office of Education, and the Plaintiff’s wife Kim○, a public official of the ○ Office of Education, was working as an employee of the ○○ Company, it is reasonable to deem that the principal person who was engaged in agriculture in the farmland of this case as

(3) On the basis of the legal principles of Paragraph (1) and the facts recognized under Paragraph (2) above, we examine whether the Plaintiff constitutes “self-employed farmer” as stipulated under Article 58 of the former Regulation of Tax Reduction and Exemption Act and Article 57 of the former Enforcement Decree of the Regulation of Tax Reduction and Exemption Act, on the premise that the Plaintiff falls under “self

(A) Each statement of Gap 15, 17, 18, 20, 21-1 through 3, Gap 22-2, and Gap 23-1 and 2-2 cannot be directly proven that the plaintiff continued to engage in farming for a period of less than 2 years retroactively from the date of the donation of this case or for a period of less than 2 years retroactively from the date of the donation of this case, or for a period of more than 2 years retroactively from the date of donation of this case.

(B) It is insufficient to recognize that the Plaintiff directly engaged in agriculture more than aiding and abetting ○’s agriculture by the donation date of this case only with the descriptions of Gap evidence 16, 19, Gap evidence 24-1, and Eul evidence 26-1.

(C) There is no evidence to prove that the Plaintiff had been engaged directly in farming for at least two consecutive years retroactively from the date of the instant donation.

(D) Rather, according to the above paragraph (2) above, the Plaintiff is merely a local public educational official who indirectly engaged in farming by indirectly assisting Park ○-○’s agricultural management while in mind, and thus, cannot be deemed to fall under “self-employed farmer” and “self-employed farmer” under the former Regulation of Tax Reduction and Exemption Act.

(4) Therefore, the instant disposition that the Defendant did not recognize the Plaintiff as a farming child subject to exemption from gift tax and imposed gift tax on the donation of the farmland of this case is lawful, and the Plaintiff’s claim is groundless.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed, and it is so decided as per Disposition.

Relevant statutes

○ Addenda to the Restriction of Special Taxation Act (No. 5584, December 28, 1998)

This Act shall enter into force on January 1, 199: Provided, That the amended provisions of Articles 38, 39, and 45 through 48 shall enter into force on the date of its promulgation.

Article 15 (Transitional Measures concerning Exemption from Gift Tax on Farmland, etc. Donated to Farming Children)

(2) With respect to the farmland, etc. on which gift tax is exempted pursuant to Article 58 (1) of the previous Regulation of Tax Reduction and Exemption Act at the time this Act enters into force, which is donated by the self-employed farmer to his children not later than December 31, 2006, the gift tax shall be exempted pursuant to Article 58 (2) through (5) of the previous Regulation

○ former Regulation of Tax Reduction and Exemption Act (amended by Act No. 5584 of Dec. 28, 1998)

Article 58 Exemption of Gift Tax on Farmland, etc. Donated to Farming Children

(1) Where a farmer who is self-employed as prescribed by the Presidential Decree (hereafter referred to as a "self-employed farmer" in this Article) donates farmland, grassland, or forest land (hereafter referred to as "farmland, etc." in this Article) falling under any of the following subparagraphs to his/her lineal descendants engaged in farming as prescribed by the Presidential Decree (hereafter referred to as "farmers" in this Article), the gift tax on the value of such farmland, etc. shall be exempted. In this case, the farmland, etc. on which the gift tax is exempted shall be

1. Farmland, etc. falling under any of the following items:

(a) Farmland which is subject to the farmland tax under the Local Tax Act (including the case of non-taxation, reduction and exemption and small collection) and not more than 29,70 square meters as farmland; and

2. Farmland, etc. located other than residential, commercial and industrial areas under Article 17 of the Urban Planning Act;

3. Farmland, etc. located outside the prearranged area of housing site development under the Housing Site Development Promotion Act and other development project area as prescribed by the Presidential Decree;

○ Enforcement Decree of the former Regulation of Tax Reduction and Exemption Act (amended by Presidential Decree No. 15976, Dec. 31, 1998)

Article 57 Exemption of Gift Tax on Farmland, etc. Donated to Farming Children

(1) The term "self-employed farmers determined by Presidential Decree" in the main sentence of Article 58 (1) of the Act means those who meet all of the following requirements:

1. It shall reside in the Si/Gun/Gu (referring to an autonomous Gu; hereafter the same shall apply in this Article) in which the relevant farmland, etc. is located or the Si/Gun/Gu adjacent thereto;

2. That he is directly engaged in farming for not less than 2 years retroactively from the date of donation of such farmland, etc.

(2) "A lineal descendant engaged in farming prescribed by Presidential Decree" in the main sentence of Article 58 (1) of the Act means a person meeting all the requirements under each subparagraph of paragraph (1): Provided, That for a farming planner prescribed by the Ordinance of the Ministry of Finance and Economy, a person meeting the requirements under paragraph