조세심판원 질의회신 | 2006-10-19 | 서면인터넷방문상담5팀-452 | 양도
Written Internet Visit Counseling Team-452 ( October 20, 2006)
The prices of collective housing from the year 2006 shall be publicly announced by the Minister of Construction and Transportation.
From 2006, under the Public Notice of Values and Appraisal of Real Estate Act, the Minister of Construction and Transportation announces the prices of all apartment houses under the Public Notice of Values and Appraisal of Real Estate Act. Accordingly, the contents of apartment houses in 2006, which you asked in the Ministry of Construction and Transportation, shall take necessary assistance.
Article 99 of the Income Tax Act (Calculation of Standard Market Price)