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건축물 신축 목적으로 토지 취득 후 건축제한조치로 건축이 제한된 경우의 유휴토지등의 판정유예기간의 인정 여부
조세심판원 질의회신 | 1991-08-29 | 재이01254-2662 | 기타
Document Number

Jin 01254-2662 ( August 30, 1991)

Items of Taxation

earthing

Journal

Where land is acquired for the purpose of newly constructing a building, and where construction is limited by an application for a construction permit within one year from the date of acquisition, but construction is limited by a construction restriction measure under the Building Act, the period for postponement of determination of idle land, etc. is recognized by adding a limited period to

Congress RESALS

1. Where the construction of a building is restricted as a measure to restrict construction under Article 44 of the Enforcement Decree of the Land Excess Profit Tax Act within one year from the date of its acquisition, the period of grace for determination of idle land, etc., added to a limited period of one year from the date of its acquisition, and the construction is completed or commenced pursuant to Article 20 of the Enforcement Rule of the same Act as of the expiration date of the said grace period, and the construction is completed at least on the basis of the scheduled construction period, it shall not be deemed idle land, etc.

Related statutes

Article 23 of the Enforcement Decree of the Land Excess Profit Tax Act (Land not Deemed Idle Land, etc.)

Main text

1. A summary of the contents of inquiry;

(a) Current status;

- 1988 Land Acquisition

- Application for Building Permits 1990.06.29

- Completion of the construction deliberation 1990.09

- With respect to construction permits granted on 01.08

- Since it is a building subject to a restriction on construction permission 1.05, 1991.05, it shall be notified of the suspension of issuance of a construction permit.

(b) Contents of questioning;

Whether the construction restriction under Article 44 of the Building Act is subject to exclusion from taxation during the relevant period, since it was made for the relevant period.

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

○ Article 23 subparag. 3 of the Enforcement Decree of the Land Excess Profits Tax Act

○ Article 44 of the Building Act

○ Article 20 of the Enforcement Rule of the Building Act

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