조세심판원 질의회신 | 1995-06-25 | 재이46014-1568 | 기타
J. 46014-1568 ( October 26, 1995)
With respect to a piece of land owned by a partner of one household who does not own a house, and not more than 660§³, the provisions of the proviso of the Land Excess Profit Tax Act shall apply to the land not considered idle land, but in the case of land on which a general building is settled, the provisions of the general rule of idle land determination shall apply.
1. The provisions of Article 8 (1) 4 of the Land Excess Profit Tax Act shall not be regarded as idle land with respect to a piece of land owned by the partner of one household who does not own any house and is not more than 660 square meters in accordance with the proviso of Article 8 (1) 14 of the same Act. However, in the case of an interpellation, since it is not the land stipulated in Article 8 (1) 14 of the Land Excess Profit Tax Act and Article 21 (1) 1 of the Enforcement Decree of the same Act, since it is the land on which a general building is built, the provisions of Article 8 (1) 4 of the same Act shall apply. In this case, if multiple parcels of land adjacent to it are used for one purpose, the determination of idle land, etc. shall be made on the basis of the actual status of expiration of the taxable period as of the expiration of the period of taxation under Article 3 (2) of
Article 8 of the Land Excess Profit Tax Act: Scope of Idle Land, etc. among land owned by individuals)
1. A summary of the contents of inquiry;
In the guidance of telephone automatic tax-free counseling, it is exempt from taxation until 200 on the empty land owned by a homeless (including a large city with six large cities). In the following cases, whether it is exempt from taxation: (a) whether the land owned by a homeless person is owned by less than 200 square meters; (b) one piece of land is divided into two parcels of land; (c) land is attached thereto; and (d) 16 square meters is attached to one piece of land among the active two parcels of land; but if the building value is less than 1/10 of the land value, it shall be considered as a homeless person and whether the above land is exempt from taxation.
Whether the land of less than 200, which is attached to the same ownership, is not taxable until 200 square meters, and the land of less than 200, which is attached to the same ownership, has no boundary between the land and the use of which are different. Even if the use between the connected land is different, whether it is exempt from taxation until 200 square meters, considering that one parcel of land is a parcel on the ground of the site condition.
Among two parcels of land, 16 square meters is a composite building on one parcel among the two parcels of land, which are composed of two identical forms of questions and less than 200 square meters, and 10 square meters is a non-taxable building until 200 square meters if there is a complex building with 6 square meters of office sizes.
In other words, if a house is used as an office, if it is used as a house, it can be considered as a house.
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);
○ Article 8(1)14 of the Land Excess Profits Tax Act
○ Article 21(1)1 of the Enforcement Decree of the Land Excess Profits Tax Act
○ Article 3(2) of the Land Excess Profits Tax Act