Daegu High Court 2012Nu1786 ( November 16, 2012)

(C) If a person acquires a new farmland from her husband, it is difficult to deem that he/she has acquired a substitute farmland due to necessity for cultivation.

(C) If a person acquires farmland from the other party, it is difficult to deem that the other party acquires farmland from the other party, barring any special circumstance, it is difficult to deem that the other party acquired farmland from the other party by ‘the need for cultivation'.

2012Du27343 Revocation of Disposition of Imposition of Gift Tax

IsaA

Head of North Daegu Tax Office

Daegu High Court Decision 2012Nu1786 Decided November 16, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the judgment below in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Final Appeal, it is recognized that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final