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도시계획법상의 주거지역내에 소재하는 농지의 경우 농지상속공제적용대상 여부
조세심판원 질의회신 | 2000-06-07 | 재산상속46014-702 | 상증
Document Number

Inheritance 46014-702 (Law No. 608)

Items of Taxation

Certificates of merit

Journal

Farmland located in a residential area under the Urban Planning Act shall also be subject to the farmland inheritance deduction under the provisions of Article 11-3 of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; Act No. 5193); and the above provisions shall apply to farmland subject to the farmland inheritance deduction at the time of filing a return of the inheritance tax, which has been separately designated

Congress RESALS

Farmland located in a residential area under the Urban Planning Act shall also be subject to the farmland inheritance deduction under the provisions of Article 11-3 of the former Inheritance Tax Act (amended by Act No. 5193, Dec. 30, 1996; Act No. 5193), and the above provisions shall also apply to farmland subject to the farmland inheritance deduction at the time of filing a return of inheritance tax, which is separately designated and stated

Related statutes

Article 11-3 of the former Inheritance Tax Act

Main text

1. Materials on the contents of questioning;

(a) Similar cases:

○ New 46014-2424, October 29, 196

Farmland located in an industrial area under the Urban Planning Act, also is subject to the deduction of farmland inheritance under the provisions of Article 11-3 of the Inheritance Tax Act.

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