I don't disagree with you

Essentially means, "I hear what you're saying, but I still think you're full of shit."

One agrees to the other's comment, but not really, in a passive-aggressive way.

Often used in the work environment to piss off co-workers.

Perky Employee: I think we should get a work group together to determine how to build company spirit. I really think it would build morale.

Co-Worker: I don't disagree with you, but I think comp-days would work better.

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