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교환으로 취득·양도한 경우 양도·취득가액 결정방법
조세심판원 질의회신 | 2004-03-21 | 서면인터넷방문상담4팀-315 | 기타
Document Number
Document Internet Visit Counseling Team 4-315 (22 March 2004)
Journal
Where real estate is exchanged, the transfer value of the relevant real estate shall be based on the actual transaction value indicated in the exchange contract, and where it cannot be confirmed as the actual transaction value, the transfer value of the relevant real estate shall be determined by the amount calculated according to the
Congress RESALS
E In the case of E-Question, the relevant tax laws and regulations and the interpellation questions (No. 46014-10263, Oct. 4, 2001) shall be referred to.
Related statutes
Article 88 (Definition of Transfer)