조세심판원 질의회신 | 2001-12-06 | 서삼46016-10831 | 기타
Western 46016-10831 ( December 07, 2001)
A taxable document referred to in Article 3 (1) of the Stamp Tax Act shall be applied according to its substance, regardless of its name, and a person who prepares a contract for the creation, transfer or change of a right, etc. to property in Korea and other documents evidencing such contract shall be liable to pay stamp taxes on the document in preparation of the document.
A taxable document under Article 3 (1) of the Stamp Tax Act shall apply according to its substance, regardless of its name under paragraph (3) of the same Article, and a person who prepares a contract for the creation, transfer, or modification of a right, etc. to property in Korea under Article 1 of the same Act and other documents evidencing the contract shall be liable to pay stamp taxes on the document in preparation of the document concerned.In cases falling under the "certificate on the transfer of business" under Article 3 (1) 1 of the Stamp Tax Act, or in the case of re-transfer, it shall be subject to stamp taxes by referring to the "certificate on the transfer of business" under Article 3 (1) 1 of the Stamp Tax Act, which shall be attached on the basis of the relevant contract, etc.
1. A summary of the contents of inquiry;
Whether a contract for the transfer or acquisition of a private taxi business under the Passenger Transport Service Act constitutes the stamp of the contract, and the paper of the document
2. Materials on the contents of questioning;
(a) relevant tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);
(1) A person who prepares a contract for the creation, transfer or change of a right, etc. to a property in the Republic of Korea, or other documents certifying such contract, shall be liable to pay stamp taxes on the documents in accordance with this Act when preparing the documents.
(3) The taxation documents referred to in each subparagraph of paragraph (1) shall apply according to the substance, regardless of their names.
○ Article 3 of the Stamp Tax Act 【Tax Documents and Amount of Tax】
(1) The documents to pay the stamp tax (hereinafter referred to as "tax documents") and the amount of tax shall be as follows:
1. A certificate on the transfer of ownership or business of real estate, ship, or aircraft: The fixed amount of ranks;
2. to 4: omitted.
6. Certificates for the transfer of assets as prescribed by the Presidential Decree, which require a registration, etc. on ownership pursuant to Acts: 3,000 won.
Not more than 7: omitted
○ Article 3 of the Enforcement Decree of the StampS Act 【Scope of Certificates of Transfer of Movables】
The term “property prescribed by the Presidential Decree” in Article 3 (1) 6 of the Act means any of the following subparagraphs used in Korea:
1. Automobiles under the Automobile Management Act;
3. A vessel of less than 20 gross tons (including a steering boat and yacht, but excluding a non-powered vessel of less than five tons);
○ General Rule 6-1-43 【Definition of Transfer of Business】
The term "transfer of business" in Article 3 (1) 1 of the Act means that the transferor transfers the business property to the transferee in a lump with the intention to have the transferor be in a position of a manager of business by changing his/her place of business.
(b) Similar cases (judicial precedents, judicial precedents, and established rules on judicial precedents);
○ 1235-660, 1975.04.04
【Quality’s degree of impact on enterprises bearing fixed costs as a result of the excessive competition in the current industry and the excessive phenomenon in facilities due to a decrease in demand for wheat. As a result of delegation to the Subdivision Association of the method of absorbing the excessive facilities by means of an objection, it shall obtain approval of the Ministry of Agriculture and Fisheries from the Association and, as a result of delegation to the Subdivision Association of the method of absorbing the excessive facilities, it shall fall under any provision in the case of absorbing facilities, such as
【In the case of a new return [Article 1(1)3 of the Inheritance and Gift Tax Act (Article 3(1)1 of the present Act), the seller’s agreement on the transfer of the systematic property (division facilities and goodwill) possessed by him/her for his/her business activities to the purchaser (the purchaser) shall constitute a certificate of business transfer (Article 3(1)1 of the present Act).