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(영문) 장기할부조건토지양도시 대금을 조기납부함에 따라 지급하는 이자상당액
조세심판원 질의회신 | 국세청 | 법인46012-4580 | 법인 | 1995-12-15
Document Number

Law Firm 46012-4580 ( December 15, 1995)

Journal

An amount equivalent to interest paid later than the agreed payment date when transferring land under long-term installment conditions shall be included in deductible expenses.

Congress RESALS

Where a corporation transfers land, etc. on a long-term installment, and a purchaser makes an early payment of a price higher than the date of payment on the contract under an agreement under a sales contract after transferring land, etc., the amount equivalent to the interest accrued for the early payment period shall be included in the calculation of losses in calculating

Related statutes

Article 19 (2) of the Corporate Tax Act; Article 19 (16) of the Enforcement Decree of the Corporate Tax Act

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