As new agricultural gift tax cases rise due to Korea's rapidly changing economic environment, disputes between taxpayers and tax authorities continue. The introduction of the new agricultural agricultural comprehensive gift taxation system has generated substantial controversy over the calculation of the market prices and the taxation requirements in cases where gift taxes are levied without considering the transaction prices as market prices. Disputes regarding gift taxes are expected to continue in the future. Therefore, this study attempts to devise a plan to operate the agricultural comprehensive gift taxation system. To this end, it analyses taxation cases observed after implementing the new system and proposes various improvement measures. The study’s results suggest that it is necessary to boost taxpayers’ trust in the tax administration and minimize disputes by clarifying gift tax taxable components and gift property value calculations.