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Case Number of the immediately preceding lawsuit
Suwon District Court 2012Guhap2611 ( October 24, 2012)
Case Number of the previous trial
early 201J 3483 ( December 08, 2011)
Title
A public official shall not be deemed to be a farmer because he/she is concurrently engaged in business.
Summary
(1) In light of the wage and salary income and rent income, etc., it is difficult to see that a public official is concurrently engaged in farming, and thus, it cannot be deemed that there is a justifiable ground to believe that a public official is not a farmer, but a non-performance of obligation to pay gift tax.
Cases
2012Nu3684 Revocation of Disposition of Imposing gift tax
Plaintiff and appellant
CHAPTER A
Defendant, Appellant
Head of Central Tax Office
Judgment of the first instance court
Suwon District Court Decision 2012Guhap2611 Decided October 24, 2012
Conclusion of Pleadings
April 18, 2013
Imposition of Judgment
May 2, 2013
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. On July 1, 201, the defendant revoked the imposition of gift tax of KRW 000 against the plaintiff on July 1, 201.
Reasons
The reasons for the judgment of the court of first instance are reasonable, and they are quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. The plaintiff's appeal is dismissed as it is