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1세대2주택의 경우 양도차익 산정방법 및 세액계산

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.

Article 96 of the Income Tax Act / Enforcement Decree of the Income Tax Act