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Case Number of the immediately preceding lawsuit
Changwon District Court-2014-Gu Partnership-22194 (No. 09, 2015)
Case Number of the previous trial
Cho-2014-Divisions-3762 ( November 10, 2014)
Title
The meaning of one's own labor is to determine whether the person directly cultivates the farmland by interpreting it as grammatic.
Summary
A person engaged in agriculture partially for reasons, such as having another occupation, shall be deemed to have cultivated directly only if the labor input ratio of his/her "self" is at least 1/2 during the entire farming work, except for family members, etc.
Related statutes
Article 71 of the Restriction of Special Taxation Act shall reduce or exempt from gift tax on farmland, etc. donated to farming children.
Cases
The Busan High Court (Chowon) 2015Nu11236 revocation of disposition to impose gift tax, etc.
Plaintiff and appellant
Han 00
Defendant, Appellant
00. Head of tax office
Judgment of the first instance court
Changwon District Court 2014Guhap22197
Conclusion of Pleadings
April 6, 2016
Imposition of Judgment
April 27, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The imposition of KRW 00,000,000, which the Defendant imposed on the Plaintiff on July 1, 2014 and the imposition of KRW 00,000,000,000, which was imposed on the Plaintiff on July 10, 2014, shall be revoked, respectively.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the case where "the plaintiff" at the last half of the judgment of the court of first instance is "the 00 himself", and therefore, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act (the plaintiff is limited to the imposition disposition, such as gift tax, etc. on the four parcels of land located in the Dagdong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-do-
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and it is so decided as per Disposition.