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(영문) 수용된 1필지 토지가 별도의 용도로 평가된 경우 양도차익 각각 계산 여부
조세심판원 질의회신 | 2007-03-22 | 서면인터넷방문상담5팀-936 | 양도
Document Number

Written Internet Visit Counseling Team-936 (Law No. 22, 2007)

Items of Taxation



The fact that the transfer value is calculated by applying the standard market price of the relevant parcel to the entire land even in cases where compensation is paid by evaluating the amount of compensation at a separate price by partial use as the expropriation of the Land Expropriation Act

Congress RESALS

In applying the provisions of Article 104-3 (1) 4 (c) of the Income Tax Act, the land used by the person operating a waste disposal business with permission under the Wastes Control Act shall not be deemed the land for non-business use in accordance with the provisions of Article 168-11 (1) 9 of the Enforcement Decree of the Income Tax Act.

Related statutes

【Transfer Price】