Gift tax exemption and requirements for application of non-taxation on farmland (defensive dismissal)

It is legitimate to exclude the exemption of gift tax and the application of tax exemption on farmland which is not self-employed in view of the situation of operating clothes, retail and general restaurant business without objective evidence to prove the fact that it is self-employed.

Article 4 of the Act on Special Cases concerning the Procedure of Appeal

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by