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Document Number
Real estate tax payment and-725 (Law No. 26, 2014)
Items of Taxation
Transfer
Journal
Where the transfer value or the classification of acquisition value of land and buildings of individual housing is unclear, it shall be calculated in proportion to the standard market value of the building and the standard market value of the land pursuant to Article 100 (2) of the Income Tax Act, and in such cases, the standard market value of the building shall be
Congress RESALS
In calculating the standard market price of a building pursuant to Article 99 (1) 1 (b) of the Income Tax Act, the area of the building shall apply to the total floor area on the building ledger. On the other hand, if the transfer value or the classification of acquisition value of the land and building of an individual house is unclear, it shall be calculated proportionally by the standard market price of the building and the standard market price of the land pursuant to Article 100 (2) of the Income Tax Act. In such cases
Related statutes
Article 99 of the Income Tax Act
Main text
1. A summary of the contents of inquiry;
○ Facts