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조세심판원 질의회신 | 2008-04-02 | 서면인터넷방문상담4팀-886 | 양도
Document Number

Written Internet Visit Counseling Team-886 ( October 02, 2008)

Items of Taxation

Transfer

Journal

10/100 of the transfer income tax accruing from a transfer within five years from the date of acquisition by acquiring a newly-built house (referring to a house that has not been occupied as of the date of a sales contract, and excluding a house or expensive house acquired by purchasing a sale right) falling under the provisions of Article 99-3 of the Restriction of Special Taxation Act, and 20% of the special tax for rural development shall

Congress RESALS

From May 23, 2001 to June 30, 2003, a resident (excluding a house constructor) concludes a sales contract with a housing developer for the first time and has acquired a newly-built house (referring to a house that has not been occupied as of the date of a sales contract, and excluding a house acquired by purchasing a purchase right) by paying the down payment within five years from the date of its acquisition, the tax amount equivalent to 100/100 of capital gains tax on any income accruing from the transfer of the newly-built house (where the house is transferred five years after the lapse of five years, the capital gains accruing for five years from the date of its acquisition shall be deducted from the income amount subject to taxation of capital gains tax). However, where the newly-built house falls under Article 89 (1) 3 of the Income Tax Act, the issue of whether the newly-built house falls under the category of newly-built house subject to abatement or exemption under Article 9 (3) 9 of the Restriction of Special Taxation Act is excluded from the income amount subject to taxation of capital gains tax.

Related statutes

Special Cases of transfer income tax for the acquisitor of Newly-built houses under Article 99-3 of the Restriction of Special Taxation Act

Main text

* : Relevant reference materials

1. A summary of the contents of inquiry;

○ For internal use

-In the name of (ju) ○○○○○ apartment in the ○○-dong, Chungcheongnam-si, Chungcheongbuk-si, ○○○ apartment, ○○○○○ apartment in the name of (ju) ○○○ Trust, 19

- In accordance with Article 1(Trust Purpose) of the Trust Trust Trust Book which the ○○○○ Trust entered into with the bankrupt ○○ Construction (State), the buyer of the above apartment house entered into a sales contract on March 20, 2002 with the person having the right to lease on the basis of the sales contract in which the buyer "A" disposes of the land and buildings with the real estate in trust as the real estate in trust, and acquired the apartment concerned.

* The seller’s “A”: (main) ○○○ Trust

○ Definition of Quality

In such a case, whether the apartment constitutes the reduction or exemption of newly-built house under Article 99-3 of the Restriction of Special Taxation Act

2. Materials on the contents of questioning;

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

【Special Taxation for Transfer Income Tax on Purchasers of Newly-built Houses】

(1) With respect to the income accruing from the transfer of a newly-built house (including land attached to the same house, which is less than twice the total floor area of the relevant building; hereafter the same shall apply in this Article) falling under any of the following subparagraphs located in an area other than that prescribed by the Presidential Decree, in which a resident (excluding a housing construction business operator) makes or is likely to make a rapid increase in real estate prices in consideration of a national consumer price inflation rate and a rising rate of national house trade prices, within five years from the date of its acquisition, the tax amount equivalent to 100/100 of transfer income tax shall be reduced or exempted, and where the relevant newly-built house is transferred after five years from its acquisition date, the transfer income accruing for five years from its acquisition date shall be subtracted from its income amount subject to taxation of transfer income tax under Article 89 (1) 3 of the Income Tax Act: Provided, That this shall not apply to

1. In cases of newly-built house acquired from a housing construction business operator (amended on May 29, 2003; Addenda of the Housing Construction Promotion Act); and

A newly-built house acquired by a person who first concludes a sales contract and pays a down payment with a housing constructor during the period from May 23, 2001 to June 30, 2003 (hereafter in this Article, referred to as the “newly-built house”) (including a house as determined by the Presidential Decree, which is acquired through a housing association under the Housing Act or a maintenance and improvement project association under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents): Provided, That a house that has been occupied as of

2. Cases of newly-built house (including a house acquired by a housing association under the Housing Act or a cooperative for maintenance and improvement projects under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents) constructed by himself (including a house acquired by a cooperative for maintenance and improvement projects as prescribed by the Presidential Decree); and

Newly-built houses that have received approval or inspection for use (including approval for temporary use) within the newly-built house acquisition period

(2) In applying Article 89 (1) 3 of the Income Tax Act, a newly-built house subject to paragraph (1) and any other house owned by the resident who owns the newly-built house shall not be considered a house owned by the resident only where the relevant newly-built house and any other house are transferred by December 31, 2007 other than the newly-built house (amended on December 30, 206).

(3) A person who intends to be subjected to paragraph (1) shall apply for tax abatement or exemption as prescribed by the Presidential Decree.

(4) In applying the provisions of paragraph (1), the calculation of transfer income amount accruing for five years from the date of acquisition of newly-built house and other necessary matters shall be determined by the Presidential Decree.

【Special Taxation for Transfer Income Tax on Purchasers of Newly-built Houses】

(1) The term "area prescribed by Presidential Decree" in the main sentence of Article 99-3 (1) of the Act means the powder, mountain village, square village, mountain village, mountain village, and new urban area designated and publicly notified as a prearranged area for housing site development under Article 3 of the Housing Site Development Promotion Act (amended on February 19, 2005).

(2) In applying the text of Article 99-3 (1) of the Act, any transfer income accruing for five years from the date of acquisition of the relevant newly-built house shall be the amount calculated by applying mutatis mutandis Article 40 (1).

(3) - 5 omitted

(6) The provisions of Article 99 (4) shall apply mutatis mutandis to an application for reduction or exemption of capital gains tax under Article 99-3 (3) of the Act. (No. 658, Dec. 31, 2001)

(b) Similar cases (judicial precedents, judicial precedents, review precedents, and established rules);

○ document 4 teams-2703, 207.14.

【Correspondence】

1. With respect to the income accruing from the transfer of a newly-built house (referring to a house that has not been occupied as of the date of a sales contract, and excluding a house acquired by purchasing a purchase right) acquired by a resident (excluding a house constructor) by entering into a first sales contract with a housing developer and paying the down payment within five years from the date of its acquisition during the period from May 23, 2001 to June 30, 2003 (in case of transfer after the lapse of five years, the amount of transfer income accruing for five years from the date of its acquisition shall be deducted from the income amount subject to taxation of transfer income tax); however, in case where the newly-built house falls under Article 89 (1) 3 of the Income Tax Act, the special tax equivalent to 20/100 of the reduced or exempted tax amount is levied on the income amount subject to taxation; however, in case where the newly-built house falls under the category of newly-built house subject to reduction or exemption under Article 89 (1) 3 of the Act;

2. Omission;

○ document 5 teams-458, 2008.03.06

【Correspondence】

In applying Article 99-3 (1) 1 of the Restriction of Special Taxation Act, a house acquired by a person who first concludes a sales contract with a housing developer and pays the down payment during the period from May 23, 2001 to June 30, 2003 (in the case of a subdivision, mountain village, mountain village, mountain village, mountain village, and new urban area designated and publicly notified as a planned housing site development district under Article 3 of the Housing Site Development Promotion Act, until December 31, 2002), shall not include a house acquired by changing the title of the sale right by sale or donation.

○ document 4 teams-1481, 2007.05.04

【Correspondence】

When a resident concludes a sales contract with a housing constructor for the first time and pays a down payment and part thereof, he/she shall organize a construction promotion committee jointly with another housing constructor due to the default of the housing constructor, acquire a land owned by the housing constructor (land appurtenant to a house already sold in lots) by auction, and conclude a construction contract with a construction company, the newly-built house does not constitute a newly-built house acquired from the housing constructor referred to in Article 99-3(1)1

under this title (n.e., a margin)

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