Seoul High Court 2014Nu65310 (Seoul High Court 2015.08.31)

2013 middle 3617

(C) It is difficult to deem that the Plaintiff, who had worked as a police assigned for special guard, has carried one half or more of his own labor force and has self-employed it.

(1) It is difficult to deem that the Plaintiff had been engaged in growing crops in the farmland of this case for more than three consecutive years retroactively from the date of donation of the farmland of this case, and that the Plaintiff had cultivated or cultivated not less than 1/2 of the farming work with its own labor.

Article 71 of the Restriction of Special Taxation Act shall reduce or exempt gift tax on farmland, etc. donated to farming children.

2015Du41777 Revocation of Disposition of Imposition of Gift Tax

NewA

○ Head of tax office

Seoul High Court Decision 2014Nu65310 Decided April 8, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition