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증여일 전 6월 이전에 건축한 건물의 신축가액이 상속세법상 시가인지 여부

조세심판원 질의회신 | 1995-12-04 | 재삼46014-3119 | 상증

Document Number

Second 46014-3119 ( December 05, 1995)

Items of Taxation

Certificates of merit

Journal

In evaluating a building constructed six months prior to the date of donation, the value of the newly constructed building shall not be deemed the market value stipulated in the Inheritance Tax Act.

Congress RESALS

In evaluating a building constructed six months prior to the date of donation, the value of the newly constructed building shall not be deemed the market value stipulated in Article 9 (2) of the Inheritance Tax Act.

Related statutes

【Evaluation of Value of Inherited Property (Newly Inserted by Act No. 351, Dec. 31, 1981)】

Main text

1. A summary of the contents of inquiry;

Methods of assessing the value of a building as a gift;

(a) Building permit on May 11, 1989; and

(b) New construction and completion of a building on February 03, 1990 (the value of a book 1.7 billion won);

(c) Registration for preservation on March 09, 1990;

(d) Donations on or before December 31, 1990 (the base date for appraisal of the Donation Foundation);

(e) Standard market price of load-free goods as of December 31, 1990: 70 million won (in cases where the ownership is not changed, chests); and

It is necessary to train the methods of evaluating the gift value of the building above.

(A)

- The building should be valued as its book value as at the time of completion.

(B) The theory

- As the date of donation (2.31) and the date of acquisition (1990.12.31) exceed six months, the market price of internal non-taxation shall be assessed as the standard amount in accordance with the supplementary assessment methods.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 9(2) of the Inheritance Tax Act