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(영문) 1세대2주택의 경우 양도차익 산정방법 및 세액계산
조세심판원 질의회신 | 국세청 | 서면인터넷방문상담4팀-336 | 양도 | 2006-02-17
Document Number
Written Internet Visit Counseling Team 4-336 (Law No. 17, 2006)
Journal
Transfer margin of two housing owners shall be calculated on the basis of the actual transaction price.
Congress RESALS
If one household which owns two or more houses transfers the house (including the land annexed thereto) after January 1, 2006, the household shall calculate the gains on transfer based on the actual transaction prices under Article 96 (2) of the Income Tax Act.
Related statutes
Article 96 of the Income Tax Act / Enforcement Decree of the Income Tax Act