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(영문) 기준시가가 고시되지 않은 공동주택 평가시 다른 주택 매매가액의 시가여부
조세심판원 질의회신 | 2001-07-18 | 제도46014-12221 | 상증
Document Number

Do46014-1221 (No. 18, 2001)

Items of Taxation

Certificates of merit

Journal

Where there is a fact of sale of donated property within three months before and after the date of donation, such sale price may be deemed the market price.

Congress RESALS

Where there is a fact of trading the relevant donated property within three months before or after the date of donation under Article 60 (2) of the Inheritance Tax and Gift Tax Act and Article 49 (1) 1 of the Enforcement Decree of the same Act, the sales price shall be deemed the market price, and where it is difficult to compute the market price, and where the Commissioner of the National Tax Service finds it difficult to compute the market price, he/she shall evaluate the collective housing with no value calculated and publicly notified en bloc

Related statutes

Article 60 of the Inheritance Tax and Gift Tax Act 【General Evaluation】

Main text

1. Contents of questioning;

In evaluating multi-family housing whose standard market price has not been publicly announced, whether the sales price of another house with the same reputation and number of floors can be deemed as the market price.

2. Materials on the contents of questioning;

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

Article 60 of the Inheritance Tax and Gift Tax Act 【Principle of Evaluation】

(1) The value of property on which an inheritance tax or gift tax is levied under this Act shall be the market price as of the date the inheritance commences or the date of donation (hereinafter referred to as the "date of appraisal"). In such cases, the value appraised by the method of appraisal stipulated in Article 63 (1) 1 (a) and (b) (excluding cases falling under the provisions of Article 63 (2)) shall

(2) The market price under paragraph (1) shall be the price which is generally accepted in cases of free trade between many and unspecified persons and shall include the price which is recognized as the market price under conditions prescribed by Presidential Decree, such as the expropriation and public auction price and appraisal

(3) In applying paragraph (1), where it is difficult to compute the market price, the value assessed by the methods prescribed in Articles 61 through 65 in consideration of the type, scale, transaction status, etc. of the relevant property.

(4) Port: Omitted

Article 61 【Appraisal of Real Estate, etc】

(1) Real estate shall be appraised by the following methods:

1. Land:

The officially assessed individual land price under the Act on the Public Announcement of Land Prices and the Evaluation of Land, etc. (hereinafter referred to as the "individual land price"): Provided, That the value of the land without a publicly assessed individual land price shall be the amount assessed by the superintendent of the competent tax office by the method as determined by the Presidential Decree in consideration of the publicly assessed individual land price of neighboring similar land, and the land price

2. Dried water (No. 28, 1999)

The value calculated and publicly announced by the Commissioner of the National Tax Service at least once a year in consideration of the newly built price, structure, use, location, year of new construction, etc.

(3) Notwithstanding the provisions of paragraph (1), the value of land and buildings shall be appraised at least once a year by the Commissioner of the National Tax Service in a collective housing in an area designated by the Commissioner of the National Tax Service, in consideration of the types, scale, transaction conditions, etc. of the property, for collective housing jointly owned with the land attached to the building and divided ownership of the buildings, notwithstanding the provisions of paragraph (1).

(b) Similar cases (judicial precedents, judicial precedents, review precedents, and established rules);

○ ○ 46014 ( May 27, 199)

Article 60 (2) of the Inheritance Tax and Gift Tax Act and Article 49 (1) of the Enforcement Decree of the same Act shall be deemed to be the market price in cases where there is a sale or purchase of the inherited property concerned within six months before the commencement of the inheritance. In cases where there is no market price under Article 49 (1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 15971, Dec. 31, 1998; Presidential Decree No. 15971), land which is inherited property shall be the publicly announced individual land price in cases of the newly constructed apartment and newly constructed apartment

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