logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
(영문) 임야의 비사업용 토지 해당여부 및 중과세율 적용여부
조세심판원 질의회신 | 2007-05-15 | 서면인터넷방문상담5팀-1567 | 양도
Document Number

Written Internet Visit Counseling Team-1567 ( October 15, 2007)

Items of Taxation

Transfer

Journal

Land for non-business use means land not used as land for business for a specific period during the ownership period: Provided, That the land transferred until December 31, 2009, which is inherited before December 31, 2006, shall be deemed as land for business use.

Congress RESALS

1. Where the land is transferred not later than December 31, 2006, the transfer value of the relevant asset shall be based on the standard market value at the time of transfer of the relevant asset except for the cases falling under any of the subparagraphs of Article 96 (2) of the Income Tax Act; however, the transfer value of the land transferred after 2007 shall be reported by the actual transaction value between the transferor and the transferee at the time of transfer of the relevant land under paragraph (1) of the same Article (hereinafter referred to as the "actual transaction value"), and where the relevant land transferred after 2007 corresponds to the non-business land under Article 104-3 of the Income Tax Act, the heavy tax rate shall be applied pursuant to Article 104 (1) 2-7 of the Income Tax Act (hereinafter referred to as the "after 207"); and

Related statutes

Article 104 of the Income Tax Act / Income Tax Act / Article 104-3 / Enforcement Decree of the Income Tax Act Article 168-14

arrow