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양도가액 안분 관련 기준시가 계산시 필로티 면적을 주택 면적에 포함하는지 여부

조세심판원 질의회신 | 2014-09-25 | 부동산납세과-725 | 양도

Document Number

Real estate tax payment and-725 (Law No. 26, 2014)

Items of Taxation

Transfer

Journal

Where the transfer value or the classification of acquisition value of land and buildings of individual housing is unclear, it shall be calculated in proportion to the standard market value of the building and the standard market value of the land pursuant to Article 100 (2) of the Income Tax Act, and in such cases, the standard market value of the building shall be

Congress RESALS

In calculating the standard market price of a building pursuant to Article 99 (1) 1 (b) of the Income Tax Act, the area of the building shall apply to the total floor area on the building ledger. On the other hand, if the transfer value or the classification of acquisition value of the land and building of an individual house is unclear, it shall be calculated proportionally by the standard market price of the building and the standard market price of the land pursuant to Article 100 (2) of the Income Tax Act. In such cases

Related statutes

Article 99 of the Income Tax Act

Main text

1. A summary of the contents of inquiry;

○ Facts