Jeju District Court 201Guhap413 ( December 14, 2011)

Board of Audit and Inspection (Law No. 12, 2012)

Labor income, etc. that does not constitute a farmer;

The term "agricultural children whose gift tax is reduced or exempted" means a person who manages and cultivates farmland, etc. under his/her own responsibility without entrusting or lending it to another person, and a person who is appointed as a public official and has been engaged in health care and has less than the average shipping volume of the farmers in the same area, and thus does not constitute a farmer.

(Disposition)Revocation of revocation of imposition of gift tax 2012Nu81

XX

Head of Jeju Tax Office

Jeju District Court Decision 2011Guhap413 Decided December 14, 2011

June 27, 2012

July 18, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of gift tax of KRW 000 against the plaintiff on June 1, 2010.

1. The reasons stated by the court concerning this case are as follows: "Nos. 1, 2, Eul evidence Nos. 1, 1 through 7 of the sixthth sentence at the third bottom of the judgment of the court of the first instance", "Nos. 1, 2, Eul evidence No. 3-1, 3-7, Eul evidence Nos. 3-1, 4-1 to 13-7, Eul evidence No. 5, 6, Eul evidence No. 8, Eul evidence No. 9-1, 11-6, Eul evidence No. 12-1, 2-2, Eul evidence No. 16-1, 16-2, Eul evidence No. 4-1, 16-1, 4-1, 2-1, 7-1, 3-1, 3-1, 4-2, 8-1, 3-1, 4-1, 3-1, 4-1, 7-2, 4-1, 7-1 of the testimony No.

2. If so, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just, and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.