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조세심판원 질의회신 | 2008-03-24 | 서면인터넷방문상담5팀-650 | 양도
Document Number

Written Internet Visit Counseling Team-650 (25 March 2008)

Items of Taxation

Transfer

Journal

Where computing gains from transfer based on the actual transaction value, where the transaction value is determined by adding the amount equivalent to the interest to a specified amount according to the method of payment under an agreement between the parties, the amount equivalent to interest

Congress RESALS

In the case of E-Question, it is time to refer to the question of whether the amount of overdue interest, paid due to reasons attributable to the buyer, is included in the seller’s transfer value (Written Internet Visit 4 Team-2963, Oct. 15, 2007; 46014-738, Oct. 21, 2000).

Related statutes

Article 94 of the Income Tax Act Scope of Transfer Income)

Main text

1. A summary of the contents of inquiry;

A. Factual relations

- us, as a real estate executor, has commenced to purchase land by paying 10% of the down payment under the contract to the props for the implementation of the apartment project, but no ordinary intermediate payments and remainder payments are paid due to the delay in the selection of the contractor and the PF Loan Bank.

- Since the second half of 2007, a new contract was made by modifying the contents of the existing contract in accordance with the claim of the props on the fact that the land purchase schedule is long and the intermediate payment and the remainder payment are not normally made within the contract period (the balance agreement date in the first contract is September 2006).

- In the modified contract, us paid a large amount of additional amounts under the pretext of overdue interest due to the demand of the seller (in the contract, the additional amount shall be specified as overdue interest).

* There are a large number of cases, overdue interests are not applied uniformly to the interest rate calculated, but are different by negotiations from 10% to 100% of the total contract amount).

(b) Contents of questioning;

- Whether the amount payable under the modified contract above is included in the transfer value

* It is reasonable to report the amount paid exceeds the rate of inflation or the rate of time deposit interest, even if the overdue interest under the contract is not the nature of compensation for damages, but the sales price is substantially modified, and it is therefore reasonable to include the transfer value in the calculation of transfer income tax.

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

○ Article 88 of the Income Tax Act Definition of Transfer

(1) The term "transfer" in Article 4 (1) 3 and this Chapter means that any assets are actually transferred for price due to sale, exchange, investment in kind in a corporation, etc., regardless of any registration or enrollment concerning such assets. In such cases, where a donee takes over any obligation of a donor of an onerous donation (excluding cases falling under the main sentence of Article 47 (3) of the Inheritance Tax and Gift Tax Act), the portion equivalent to the amount of such obligation in the donation amount shall be deemed the actual transfer for price of such assets (the latter part of December 30, 2006 shall be amended).

○ Article 94 of the Income Tax Act Scope of Transfer Income

(1) Transfer income shall be the following incomes generated in the current year:

1. Income accruing from transfer of land (referring to a lot of land subject to registration of land category in the cadastral record under the Cadastral Act) or buildings (including facilities and structures annexed to such buildings);

○ Article 96 of the Income Tax Act: Transfer Price

(1) The transfer value of assets referred to in each subparagraph of Article 94 (1) shall be the actual transaction value between the transferor and transferee at the time of transfer of the relevant assets (hereinafter referred to as "actual transaction value").

(2) Where the assets under the provisions of Article 94 (1) 1 and 2 are transferred not later than December 31, 2006, notwithstanding the provisions of paragraph (1), the transfer value of such assets shall be based on the standard market value at the time of transfer of the relevant assets except for the case falling under any one of the following subparagraphs:

1. In the case of houses falling under the criteria for expensive houses under the provisions of Article 89 (1) 3 (including the land appurtenant thereto);

2. In the case of rights to acquire real estates under the provisions of Article 94 (1) 2 (a):

3. In the case of the unregistered transfer assets under the provisions of Article 104 (3);

4. Where the relevant real estate is located within one year after its acquisition (it is December 31, 2005);

5. Where real estate is acquired or transferred by means of illegality, such as preparation of a false contract or a false transfer of resident registration, which meets the standards as prescribed by the Presidential Decree (the date of December 31, 2005);

6. Where the transferor makes a report on the actual transaction price at the time of transfer and acquisition to the head of tax office having jurisdiction over the place of tax payment by the deadline for final return under Article 110 (1), together with documentary evidence (amended on December 31, 2005)

7. Where the relevant assets are real estates located within the designated area under the provisions of Article 104-2 (2) (amended on December 31, 2005);

8. In the case of land for non-business use under the provisions of Article 104-3 (Report on December 31, 2005); or

9. Other cases prescribed by Presidential Decree in consideration of the types, holding period, holding number, scale of transaction, transaction methods, etc. of the relevant assets.

(b) Established related to established rules (established rules, interpretation cases, review, and adjudication)

○ document 4 teams-2963, October 15, 2007

【Reasoning】

(De Facto Relations)

- The livestock industry shall be operated by acquiring wells (land and buildings) in the name of the cosinatories (land and buildings) referred to in December 1986.

- In December 2005, a contract for sale and purchase (one billion won for sale) is concluded with a corporate entrepreneur due to the construction of apartment in the apartment site and a down payment is received.

- Death referred to March 2006

- The intermediate payment and the remainder are not received due to the problem of apartment permit (for reasons attributable to a corporate entrepreneur).

- In addition to the interest in arrears (10 million won) received by inheritance (he heir: spouse and children), another contract shall be drawn up (1.1 billion won for sale).

* (The details of telephone communications) The balance agreement date: March 2006 - The actual receipt date of the balance of the

(Contents of Pledge)

In such cases, whether 100 million won added to the initial purchase price is included in the transfer value.

【Correspondence】

1. Where the transfer value under Article 96 (1) of the Income Tax Act is subject to the actual transaction value, the transfer value shall be based on the actual transaction value between the transferor and the transferee (hereinafter “actual transaction value”). Here, the “actual transaction value” means the value received by the transferor from the transferee in the transfer of the relevant asset at the time of transaction, which is the value objectively confirmed by the sales contract and other documentary evidence.

2. Where marginal profits from transfer of assets are calculated based on the actual transaction value, where the transaction value is determined by adding the amount equivalent to the interest to the specified amount according to the method of payment by agreement between the parties, the amount equivalent to the relevant interest shall be included in the transfer and acquisition value, but where an inquiry is made, whether such inquiry falls under it shall be determined based on the verification of all the matters such as the real estate sales contract (the first portion

○ Property 46014-738, 2006.21

【Reasoning】

(x) The major shareholders holding the shares of “A” corporation, a non-listed corporation, transfer the shares of “B” corporation in a special relationship with “B” on a deferred payment basis as follows, and enter the transfer value on the shares transfer certificate as KRW 6,041,00,000, including the transferred principal and interest, and the shares sale and purchase contract that forms the calculation basis, which is separate from the cash

The schedule for the payment of the purchase and sale price of shares.

Unit: 00 million won

Date of March 3, 1993, 2000 March 3, 2001

Won 500 1,179 1,179 1,179 1,179 1,179 5,216

this title 330 248 165 82 825

Gyeyang 500 1,509 1,427 1,344 1,261 6,041

(Question) In the case of the above case, there is a view that the transfer value at the time of calculating the transfer income tax should be reported only with the amount equivalent to 5,2160,000 of the transferred principal, making it an inquiry about the intention of you.

【Correspondence】

In case of calculating gains on transfer of assets as the actual transaction value, if the transaction value is determined by adding the amount equivalent to the interest to a specified amount according to the method of payment under an agreement between the parties, the amount equivalent to the interest shall

The overdue interest accrued additionally due to the delay of the payment date of the transaction price under the initial agreement shall not be included in the acquisition price pursuant to the provisions of Article 163 (1) 3 of the Enforcement Decree of the Income Tax