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기존주택의 재개발사업 시행으로 완성된 주택을 양도하는 경우 보유기간 계산

조세심판원 질의회신 | 2009-06-16 | 재산세과-1206 | 양도

Document Number

Property tax and 1206 (No. 17, 2009)

Items of Taxation

Transfer

Journal

Where a redevelopment house is transferred, the period of possession of one house for one household shall be calculated by adding up the period of possession of the destroyed old house and that of the reconstructed new house to the period of possession of the reconstructed house, but the newly acquired house increased land shall be calculated from the date of issuance of the inspection certificate (the date of de facto use or approval for use)

Congress RESALS

Where a house redevelopment or reconstructed under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents is transferred, the period of holding of non-taxation requirements for one house for one household under Article 89 (1) 3 of the Income Tax Act and Article 154 (1) of the Enforcement Decree of the same Act shall be calculated by aggregating the period of holding of destroyed old house and that of reconstruction period and the period of holding of the reconstructed new house; however, where liquidation money is additionally paid in accordance with the reconstruction project plan and the land annexed to reconstruction newly acquired house is increased than that of the previous house, the increased land annexed thereto shall be calculated by calculating the period of holding of non-taxation requirements for one house for one household from the date of issuance of the inspection certificate for use of the house acquired by the reconstruction project concerned (where

Related statutes

【Non-taxable Capital Gains】

Main text

* Related reference materials

1. A summary of the contents of inquiry;

○ Facts

- Acquisition of detached houses in redevelopment zones on 204.06.02

- The administrative disposition plan of 2005.08.13

- Completion of redevelopment apartment on 2008.06.09

○ Contents of questioning

-Calculation of the period of possession of the apartment acquired by redevelopment

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

[Non-taxable Transfer Income]

(1) No income tax on capital gains (hereinafter referred to as "capital gains tax") shall be levied on the following incomes:

1. Income accruing from a disposition by an adjudication of bankruptcy;

2. Income accruing from the exchange, separation, or integration of farmland falling under such cases as prescribed by the Presidential Decree;

3. Income accruing from transfer of such one house for one household as prescribed by the Presidential Decree (excluding expensive houses whose prices exceed the standard prescribed by the Presidential Decree) and the appurtenant land within the area calculated by multiplying the area of the land on which the building is built by the ratio as determined by region under the Presidential Decree (hereafter in this Article, referred to as the “land annexed to the house”); and

4. and 4. Deleted;

(2) Not more than omission

Article 154 of the Enforcement Decree of the Income Tax Act 【Scope of One House for One Household】

(1) The term “one house for one household prescribed by the Presidential Decree” in Article 89 (1) 3 of the Act means the case where a household comprised by a resident and his spouse together with the family members living together with the same address or same place of residence (hereinafter referred to as “one household”) in Korea as of the transfer date, and where the relevant house is held for not less than three years (in the case of a house located in the Seoul Special Metropolitan City, Metropolitan City, Si, and Si, and the new urban area designated and publicly notified as a planned area for housing site development under Article 3 of the Housing Site Development Promotion Act, the relevant house is held for not less than three years and the period of residence is not less than two years during the retention period): Provided, That where one household has one house in Korea as of the transfer date and falls under any of the following subparagraphs, the relevant period of possession and residence shall not be restricted:

1.-3. Where a house which has resided for not less than one year is transferred due to enrollment, circumstances in work, medical treatment of a disease, or other unavoidable reasons prescribed by Ordinance of the Ministry

(2) Above No.48

(5) The period of possession under paragraph (1) shall be calculated pursuant to the provisions of Article 95 (4) of the Act, and the period of residence under the same paragraph shall be from the date of transfer on the resident registration card to the date of transfer.

(6) The term "family" in paragraph (1) means the lineal ascendants and descendants (including their spouses) and siblings of the resident and his spouse, and includes those who temporarily left the original address or dwelling place for school attendance, medical treatment, situations of work or business.

(7) omitted.

(8) In the calculation of the residence period or retention period under paragraph (1), the following periods shall be summed up:

1. The residence period and retention period in the destroyed house and reconstructed house in cases where the house is reconstructed due to loss by fire, collapse, wear and tear, etc. during residence period or retention period;

2. The residence period and retention period in cases where a nonresident has been holding the relevant house for three or more years and has been converted into a resident while residing in the house;

(9) Omitted

B. Existing cases of interpretation

Transfer, written Internet Visit Counseling 5 Team-74, 208.04.10

[No. 1]

Where a house completed by the implementation of the existing house redevelopment project is transferred, the period of possession;

【Court of Second Instance】

Where a redevelopment house is transferred, the period of possession of one house for one household shall be calculated by aggregating the period of possession of the destroyed old house and that of the reconstructed new house and that of the reconstructed new house, but the newly acquired house increased appurtenant land shall be calculated from the date of issuance of the certificate of inspection (the date of de facto use or approval for use).

【Rece.】

The period of non-taxation requirement for one house for one household under Article 89 (1) 3 of the Income Tax Act and Article 154 (1) of the Enforcement Decree of the same Act in cases of transferring a house redevelopment or reconstructed under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents shall be calculated by adding up the period of possession of destroyed old house and that of reconstruction period and that of new house reconstructed; however, in cases where liquidation money is additionally paid under a rebuilding project plan and the land annexed to reconstruction newly acquired is increased than that of previous house, the increased land annexed thereto shall be calculated by calculating the period of possession of one house for one household from the date of issuance of the certificate of usage inspection of house acquired under the relevant rebuilding project (the date of actual use or approval where use is actually used or approved before the inspection