beta
주택지체상금의 귀속사업연도

조세심판원 질의회신 | 1996-07-01 | 법인46012-1872 | 기타

Document Number

Corporation 46012-1872 ( July 2, 1996)

Journal

The time of payment for liquidated house damages shall be the date of receipt, and the director's expenses due to the delay in moving into the house shall be the necessary expenses for liquidated house damages.

Congress RESALS

The time of receiving penalty for delay of housing from a housing construction company due to delayed moving into the housing shall be the date of receiving the payment pursuant to Article 50 (1) of the Enforcement Decree of the Income Tax Act, and the expenses for directors due to the delay of moving into the housing shall be the necessary expenses for the penalty

Related statutes

Article 40 of the Corporate Tax Act: Article 71 of the Enforcement Decree of the Corporate Tax Act; Article 36 of the Enforcement Rule