조세심판원 질의회신 | 국세청 | 재재산46070-209 | 조특 | 1998-08-05
Re-property 46070-209 (Law No. 58, 1998)
special provisions
In order to improve the financial structure of a corporation, in case where the real estate for business use is transferred and the special surtax is dissolved due to a merger within 3 years from the date of transfer of such real estate, it shall not constitute the grounds for additional collection of the exempted tax amount
Where a corporation dissolves due to a merger within 3 years from the date of transferring the real estate in order to improve its financial structure after transferring the real estate for business purpose and obtaining an exemption from special surtax pursuant to Article 40-3 (1) of the Regulation of Tax Reduction and Exemption Act, it shall not fall under the grounds for additional collection of the exempted tax amount pursuant to Article 40-3 (2) 3
Article 40-3 of the Regulation of Tax Reduction and Exemption Act (Exemption of Special Surtax for Support for Improvement of Financial Structure)