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부모의 명의로 아파트를 분양받은 후 명의변경한 경우 증여세 과세여부
조세심판원 질의회신 | 1993-10-22 | 재삼46014-3739 | 상증
Document Number

Second 46014-3739 ( October 23, 1993)

Items of Taxation

Certificates of merit

Journal

If property is acquired by a third party's donation, gift tax shall be payable, and in this case, the donation of the right to acquire real property shall also be included.

Congress RESALS

If property is acquired by a third party's donation, it is obligated to pay the gift tax under Article 29-2 (1) of the Inheritance Tax Act. In this case, the donation of the right to acquire real property is also included therein, but in the case of inquiry, the head of the competent district tax office has the authority to investigate and determine the specific facts about the donation

Related statutes

1. A summary of the contents of inquiry;

Main text

A. On May 06, 1992, the author initially purchased ○○ apartment (43 square) in the name of her mother and entered into a contract with her mother. The use of the name of her mother is due to the fact that the house subscription deposit held at the time of the proposal is less than 32 square meters and is less than 43 square meters in the name of the lower. The application for parcelling-out falls short of the number of applicants for parcelling-out, and later, the ownership of the house subscription deposit was an essential condition.

B. By September 03, 1993, a mid-term contract was paid with approximately KRW 84 million, and the total supply price of KRW 15 million remains in full. The intermediate payment was paid with the cash of KRW 21 million, and the remainder of KRW 7.7 million, excluding cash of KRW 6.3 million, out of KRW 84 million, was paid as a household check with a low-income household.

C. On September 28, 1993, ○ apartment sales office completed the procedure for transferring the name from the name of the mother in the name of the mother, taking the form of the sales contract at the ○ apartment sales office.

【Quality】

(1) In a case where the title is transferred under the above title, whether the National Tax Service considers the apartment to be donated to the low-income mother and whether the mother imposes gift tax on the mother.

(2) If the name of the mother of the match without changing the title was placed in the name of the mother of the match, the head of the National Tax Service would rather donate the apartment to the mother, and in such a case, whether the National Tax Service would impose gift tax on the author.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 29-2(1) of the Inheritance Tax Act

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