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건축물가액이 부속토지가액의 10% 요건을 충족하지 못하는 경우 유휴 토지 판정
조세심판원 질의회신 | 1993-08-15 | 재이46014-2490 | 기타
Document Number

J. 46014-2490 ( August 16, 1993)

Items of Taxation

earthing

Journal

At the time of the acquisition of a building, if the value of the building meets the requirements of 10% of the value of the land annexed to the building, but falls short of the standards of 10%, it shall be excluded from idle land for three years from the date of falling short thereof.

Congress RESALS

1. At the time of the acquisition of a building, the value of the building meets the requirements of 10% of the value of the land annexed to the building based on the standard market price under the Local Tax Act at the time of the acquisition of the building, but the more realized land value table compared to the building and table is below 10%, it shall be excluded from idle land for 3 years from the date of the failure.

Related statutes

Article 23 of the Enforcement Decree of the Land Excess Profit Tax Act (Article 23 of the Enforcement Decree of the Land Excess Profit Tax Act)

Main text

1. A summary of the contents of inquiry;

(a) Questions as to Article 8(1)4(b) of the Land Excess Profit Tax Act, Article 11(2) of the Enforcement Decree of the same Act, and Article 13(4) of the Addenda of the Enforcement Decree of the same Act (Presidential Decree No. 13805);

B. In a new construction of 84.69 square meters on the above ground as of October 10, 1988 when ○○○-dong ○○○○-dong ○○○○-dong ○○○○-dong ○○○○-dong ○○○-dong ○○-dong 204.5 square meters, whether the change in the standard market price related to the above provision is subject to the taxation of land excess profit tax for the first regular taxable period (1.01 - December 31, 1992) in the following cases:

○ Provided, That the area of annexed land is smaller than the standard area for specific use areas.

C. Foods

(Provided, That the above shall be 00 won)

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