조세심판원 질의회신 | 2006-03-21 | 서면인터넷방문상담2팀-524 | 기타
Written Internet Visit Counseling Team 2-524 (21. 2006.03.21)
Where a house not falling under those prescribed by the Presidential Decree is transferred, the additional provisions of the corporate tax on the transfer income shall apply.
If a house (including its appurtenant land) which does not fall under any subparagraph of Article 92-2 (2) of the Enforcement Decree of the Corporate Tax Act is transferred as in your interpellation, the additional provisions of the corporate tax on the transfer income of the house (including its appurtenant land) shall be applied in accordance with Article 55-2 (1) 2 of the same Act.
Article 55-2 of the Corporate Tax Act 【Special Taxation on Transfer Income, such as Land】