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조세심판원 질의회신 | 1991-11-22 | 재일01254-3621 | 양도
Document Number

Second day01254-3621 ( November 23, 1991)

Items of Taxation



One house for one household which is exempt from the transfer income tax under the current Income Tax Act means that one household owns one house in Korea and resides for three years or more.

Congress RESALS

E In the case of E-Questions, it is similar to the contents of the reply made by the Party Administration, and the time to refer to the contents of the separate questioning (re-date01254-1846, 07.01.01):* re-date054-1846, 1991.01.01

Related statutes

Article 15 of the Enforcement Decree of the Income Tax Act 【Scope of One House for One Household】

Main text

1. A summary of the contents of inquiry;

In November 1989, 000, ○○-do had been sold in lots at ○○○ in 1989 and paid the intermediate payment more than twice after entering into a contract, the former household has moved to ○○-do in November 1989.

At the time of relocation, I would like to transfer the workplace again to ○○ in the future, and pay the intermediate payment continuously, complete the apartment at 1990, and complete the registration at the beginning of 191.

However, it is difficult for ○○○ to live on a deposit basis due to difficulties, I want to transfer the apartment house in the provisions of the paragraph. Although the house not actually residing should be owned for more than five years, it is known that capital gains tax can be exempted if the former generation director was due to the relocation of the workplace, and if so, I would like to know which data should be submitted at the competent tax office at any time.