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(영문) 증여계약의 취소로 소유권이 당초 증여자 명의로 환원된 경우 취득시기의 판단

조세심판원 질의회신 | 2001-02-23 | 재산46014-194 | 양도

Document Number

Property 46014-194 (Ob. 23, 2001)

Items of Taxation

Transfer

Journal

The time of transfer or acquisition of the assets acquired by donation shall, in principle, be the date of donation, but if the ownership is returned to the name of the original donor due to the cancellation of the donation contract, the original date of acquisition of the donor shall be the time of acquisition.

Congress RESALS

In the case of your interpellation, the time of transfer or acquisition of the assets acquired by the donation shall, in principle, be the date of donation, but if the ownership is returned to the name of the original donor due to the cancellation of the donation contract, the original date of acquisition (in the case of your interpellation, April 11, 1989) of the donor (in the case of your interpellation), is the time of acquisition.