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조세심판원 질의회신 | 1998-08-04 | 재재산46070-209 | 기타
Document Number

Re-property 46070-209 (Law No. 58, 1998)

Items of Taxation

special provisions

Journal

In order to improve the financial structure of a corporation, in case where the real estate for business use is transferred and the special surtax is dissolved due to a merger within 3 years from the date of transfer of such real estate, it shall not constitute the grounds for additional collection of the exempted tax amount

Congress RESALS

Where a corporation dissolves due to a merger within 3 years from the date of transferring the real estate in order to improve its financial structure after transferring the real estate for business purpose and obtaining an exemption from special surtax pursuant to Article 40-3 (1) of the Regulation of Tax Reduction and Exemption Act, it shall not fall under the grounds for additional collection of the exempted tax amount pursuant to Article 40-3 (2) 3

Related statutes

Article 40-3 of the Regulation of Tax Reduction and Exemption Act (Exemption of Special Surtax for Support for Improvement of Financial Structure)