1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On September 15, 2010, the Plaintiff completed the registration of ownership transfer on the ground of donation made by the Plaintiff on September 13, 2010 on the 9,403 square meters (hereinafter “instant farmland”).

B. On December 31, 2010, the Plaintiff filed a gift tax return with the Defendant on the ground that the Plaintiff, as a farming child, was donated the instant farmland from B, a self-employed farmer, pursuant to Article 71(1) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Restriction of Special Taxation Act”), on the grounds that the Plaintiff was granted a donation of the instant farmland from B, a self-employed farmer.

C. On May 24, 2012, the Chairman of the Board of Audit and Inspection determined that the Plaintiff was merely indirectly engaged in agriculture with the focus on other occupations, and that the Plaintiff was not a farmer.

Accordingly, the Defendant imposed and notified gift tax of KRW 97,439,280 on September 6, 2012 (i.e., the final tax amount of KRW 83,295,680 on additional tax returns of KRW 14,143,60).

(hereinafter “instant disposition”) D.

On November 27, 2012, the Plaintiff appealed to the Tax Tribunal, but was dismissed on April 10, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence 2, Eul evidence 1, Eul evidence 2-1 and Eul evidence 2-2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was that the Plaintiff had been working in Ssus Korea Co., Ltd. (hereinafter “Sussussus Korea”) since 2000, but, in the case of rice farmers, there were no many labor force required to cultivate except for the period of four months in April and the period of drilling in October, and thus, the Plaintiff cultivated the farmland B by using the Plaintiff’s work hours before and after work hours and weekends.

Therefore, the plaintiff cultivated 1/2 or more of the farming work with the plaintiff's labor force while working in the non-party company.