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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