Suwon District Court 201Mo10387 (27 April 27, 2012)

early 2010 Heavy3089 ( October 18, 2011)

Since it is an indirect management of agriculture, it cannot be viewed as a farming child.

(As in the judgment of the first instance court) If an indirect management of agriculture is conducted with a focus on another occupation, it shall not be deemed to be a farming child, and it shall not be deemed to be a farming child, and after the expiration of at least one year from the donation of farmland, the farmland ledger shall be admitted as an associate member of the agricultural cooperative, and the farmland ledger shall

2012Nu15199 Revocation of Disposition of Imposition of Gift Tax

Shin XX

Head of Sungnam Tax Office

Suwon District Court Decision 201Guhap10387 Decided April 27, 2012

November 15, 2012

December 13, 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 KRW 000 on June 15, 2010 against the plaintiff on June 15, 201.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

The plaintiff's appeal is dismissed for lack of reason.