Suwon District Court-2017-Guhap-69565 (2018.07.04)

Cho Jae-2017-China-312 (Law No. 17, 2017)

In order to obtain the farming inheritance deduction, the decedent and the farming successor should continue to engage directly in farming for more than two years before the commencement date of the inheritance.

(The same as the judgment of the first instance court) In order to obtain the farming inheritance deduction, the decedent and the farming successor should continue to engage directly in farming for more than two years before the date on which the inheritance commences, which must be proved positively by the heir.

Article 18 of the Inheritance Tax and Gift Tax Act; Article 16 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act

2018Nu57249 Revocation of Disposition of Imposing Inheritance Tax

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○ Head of tax office

Suwon District Court Decision 2017Guhap69565 Decided July 4, 2018

October 12, 2018

November 30, 2018

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. On December 3, 2015, the imposition of KRW 329,357,150 (including additional tax) against the plaintiff shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

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, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.