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신축주택 취득자에 대한 양도소득세 특례의 적용범위 등

[Case Number]

[Case Number] High Court Decision 2012west 3093 (Law No. 25, 2012)

[Items]

[C] Assignment [Type of Decision] Dispact

[Summary of Decision]

[Summary of Decision] The related Acts and subordinate statutes stipulate capital gains subject to special taxation as “capital gains accrued for five years from the date of acquisition of the relevant newly-built house” and the purpose of the special provisions is to revitalize the housing construction competition in violation of the provisions at the time of legislation, which is difficult to

[Related Acts]

[Related Acts and subordinate statutes] Article 99(3) of the Restriction of Special Taxation Act

【Reference Decision】

[Reference Decision] Trial Decision 2012 Heavy0964

【Disposition】

The appeal is dismissed.

【Reasoning】

1. Summary of disposition;

A. The petitioner acquired OOOOO 304 OOOO 1002 (hereinafter “newly-built house”) as the detached house acquired on May 17, 199 (the standard market price is the OO won, hereinafter “previous house”) and transferred on November 10, 2006, and reported the reduction of or exemption from capital gains tax by applying the provisions of Article 99(3) of the Restriction of Special Taxation Act (Special Taxation for the acquisitor of Newly-built Housing).

B. As a result of the investigation of the transfer of a newly-built house by the claimant under the specific audit order of the director of the regional tax office of OOO under Article 99-3 of the Restriction of Special Taxation Act on the house subject to reduction and exemption, the agency issued a notice of correction and notification of the OOO won of the transfer income tax for the period from the acquisition date of the previous house ( May 17, 199) to the transfer date of the newly-built house ( November 10, 2006).

C. The claimant appealed and filed an appeal on June 27, 2012.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

Article 99-3 (2) of the Enforcement Decree of the Restriction of Special Taxation Act provides that "transfer income accrued for five years from the date of acquisition of the relevant newly-built house" under Article 99-3 of the same Act shall be the amount calculated by applying mutatis mutandis Article 40 (1) of the Enforcement Decree of the same Act. In applying the formula in this provision, the standard market price at the time of acquisition of the molecule and

(b) Opinions of disposition agencies;

In calculating gains from the transfer of newly-built house, the claimant filed a report by applying the reduction and exemption of the total gains from the acquisition of the previous house from the acquisition of the newly-built house to the transfer of the newly-built house. However, the reduction and exemption under Article 99-3 of the Restriction of Special Taxation Act is the gains from the acquisition of the newly-built house for five years from the acquisition date of the newly-built house. Therefore, the transfer income from the acquisition date

3. Hearing and determination

A. Key issue

In applying Article 99-3 of the Restriction of Special Taxation Act, whether capital gains from the previous house from the date of acquisition of the new house to the date of acquisition of the newly-built house are subject to reduction or exemption.

B. Facts and determination

The disposition agency made a disposition by deeming only the transfer income amount from the acquisition date of a newly-built house to the transfer date of a newly-built house under Article 99-3 of the Restriction of Special Taxation Act as the reduction and exemption of transfer income amount, and the claimant regards the entire transfer income amount from the acquisition date of the previous house to the transfer date of the newly-built house as the reduction and exemption of transfer income amount by the regulations established by the National Tax Service (written 4 team-320, February 17, 2006).

(1) Upon examining the data submitted by the agency, the claimant acquired the new house on May 31, 2002 as the previous house which was acquired on May 17, 1999 and transferred on November 10, 2006. After filing a transfer income tax return on December 31, 2006, the claimant reported the transfer value to OOO, OOOO, transfer margin, and OOOO, applying the provisions of Article 993 of the Restriction of Special Taxation Act to the transfer value of the newly-built house subject to reduction or exemption. The agency reported the transfer of the applicant's newly-built house under the specific audit order of the director of the regional tax office on the newly-built house subject to reduction or exemption under Article 99-3 of the Restriction of Special Taxation Act, and the applicant rejected the transfer of the newly-built house from the time of acquisition of the previous house ( May 17, 199) to the time of transfer of the newly-built house ( October 10, 2006).

(2) Article 99-3(1) of the Restriction of Special Taxation Act provides that "where a resident acquires a Newly-built house (including a house acquired by a housing association or redevelopment partner), and transfers it after the lapse of five years from the date of acquisition, capital gains accrued from the date of acquisition of the relevant newly-built house shall be subtracted from the income subject to income subject to capital gains tax, and Paragraph (4) provides that the calculation of capital gains accrued for five years from the date of acquisition of the newly-built house and other necessary matters shall be determined by Presidential Decree, and the capital gains accrued for five years from the date of acquisition of the newly-built house shall be the amount calculated by applying mutatis mutandis Article 40(1)

Therefore, since the transfer income amount from the acquisition date of the previous house to the date of acquisition of the newly-built house does not fall under the income subject to reduction or exemption under Article 99-3 of the Restriction of Special Taxation Act, it is judged that the disposition of the disposition agency which rejected the claim claim does not have any error (the same purport is the same as the case of early 2012 middle 964, April 17,

4. Conclusion

This case shall be decided as ordered in accordance with Article 81 and Article 65 (1) 2 of the Framework Act on National Taxes because the result of the review is without merit.