Daegu District Court 2012Guhap548 (20 July 20, 2012)

early 201-Gu3222 ( December 15, 2011)

In cases where a husband acquires a new farmland from his husband, it is difficult to deem that he acquired a substitute farmland due to necessity for cultivation.

Acquisition of substitute farmland from the husband who is the cause of the same household. As such, in the case where one spouse acquires farmland from the other party, barring special circumstances, there was a change in the name of farmland ownership presumed to be a donation, and it cannot be deemed that a new farmland was acquired in view of the entire farmer, and therefore, it is difficult to deem that a substitute farmland was acquired by ‘the necessity

2012Nu1786 Revocation of Disposition of Imposition of Gift Tax

XX

Head of North Daegu Tax Office

Daegu District Court Decision 2012Guhap548 Decided July 20, 2012

October 26, 2012

November 16, 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 capital gains tax of KRW 000 against the plaintiff on July 5, 2011.

The court's reasoning for this case is as follows: (a) on February 8, 2011, the 14th 14th 7th 201, the plaintiff acquired substitute farmland from the her husband's YA; (b) on February 6th 1, 201, the plaintiff acquired substitute farmland from the her husband's YA; (c) on the ground that the 6th 1st 1st 1st 1st 1st 201, the 5th 5th 9th 1st 5th 9th 5th 200, the 201st 1st 1st 1st 201 2nd 1st 1st 1st 201 2nd 1st 1st 1st 1st 201 2nd 1st 201, the 2nd 30th 1st 2th 1st 1st 36th 127th 201.

Therefore, the judgment of the first instance court is just and there is no ground for appeal by the plaintiff, and it is so dismissed as per Disposition.