토지를 교환하는 경우 부과대상 여부

조세심판원 질의회신 | 1985-12-19 | 재산01254-3842 | 양도

Document Number

Property01254-3842 ( December 20, 1985)

Items of Taxation



Even when the land is exchanged, the income tax is subject to the transfer income tax, and the transfer value to be applied to the calculation of transfer margin of the transferor is the standard market price or actual transaction value at the time of the exchange of the land he transfers due to the exchange, and the acquisition value is the standard market price

Congress RESALS

E In the case of Ear, it is similar to the content of the separate question question question question question (property01254-1891, 1985.21) which was replyed by the party office. It is referred to as the contents of Ear:* Property01254-1891, 1985.

Related statutes

1. A summary of the contents of inquiry;

Main text

I would like to exchange the site owned by ○○(A) and one other, and the site owned by ○(A) on the same day under mutual agreement. Of course, the parallel numbers and classes of the site to be exchanged are the same.

It is necessary to pay the capital gains tax because the ○○ exchange of the land owned by the Party “A” is deemed to have no income and it is found that there is no income, so it is necessary to do so.

For example, whether there are capital gains from the exchange of KRW 1,00, KRW 3,000 at the time of exchange, KRW 2,000 at the time of exchange, and KRW 3,00 at the time of exchange, the same price is equal to KRW 3,00 at the time of exchange.

○ On the other hand, in the case of Party A, it is a 3,000-1,00-2,000, and it is a question as to which case it is certain that there is an income for KRW 2,000.

(b)The following:

In the event of exchange between A and B