Gwangju High Court ( Jeju) 2012Nu81 (Law No. 18, 2012)

Board of Audit and Inspection (Law No. 112, 2012)

(Trialless Conduct) Employment income, etc. does not constitute farming children.

(C) A farmer who is eligible for gift tax reduction or exemption refers to a person who manages and cultivates farmland, etc. under his/her own responsibility without entrusting or lending it to another person, and is appointed as a public official and whose quantity of citrus shipment falls short of the average shipment quantity of the farmers in the same area, and thus does not constitute a farmer.

2012Du180666 Revocation of Disposition of Imposition of Gift Tax

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Head of Jeju Tax Office

Gwangju High Court ( Jeju) Decision 2012Nu81 Decided July 18, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case, the judgment of the court below, and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, it is so decided as per Disposition by the assent of all participating Justices on the bench.

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