조세심판원 질의회신 | 2007-08-10 | 서면1팀-1121 | 소득
Written 1 Team-121 (Law No. 2007.08.10)
Any agreement paid by a housing constructor on the condition that no civil or criminal objection is raised against the disadvantage of the seller in the exercise of his/her property right shall constitute other income.
In the case of E-Question, reference is to the question of the quality of Korean office (written 1 team-537, 2005.05.19, 46013-11806, 2002.30):* 1 team-537, 2005.06* 46013-11806, 2002.09.30
Article 21 of the Income Tax Act
1. A summary of the contents of inquiry;
-A lawsuit for the registration of ownership transfer was filed against the 30th anniversary of possession of land owned by a school juristic person (affiliated with a religious organization) in the form of a religious organization;
- In the event that new Dos withdraw a lawsuit for the registration of ownership transfer, there was a court’s decision to compromise that the original owner (the school foundation) shall establish an apartment complex on the land and supply the apartment without compensation to the residents (the believerss) who brought the lawsuit.
[Summary of Pledge]
Whether the receipt of an apartment without consideration is capital gains from the exchange of land and apartment in return for the withdrawal of a lawsuit for the registration of transfer of ownership, or other income;
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);