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Document Number

Property01254-1259 (property 1989.04.04)

Items of Taxation

Transfer

Journal

The confirmation method of transfer of self-arable farmland for not less than 8 years which is exempt from the transfer income tax is confirmed by a certified copy of the register or a certified copy of land cadastre, and it is confirmed that it is farmland as of the date of transfer by the tax payment certificate, etc. or investigation by the head of a tax office.

Congress RESALS

E. In the case of an interpellation, it is similar to the contents of the reply made by the party office, and it refers to the contents of a separate question and question (property01254-1631, 1987.22):* Property054-1631, 1987.

Article 5 of the Enforcement Rule of Income Tax Act

Main text

1. A summary of the contents of inquiry;

○ I have the honor to ○○○○○○○ Dong in ○○○○.

○ He purchased 570 square meters from Cheongju in 1968 and engaged in self-produced farming by the year 1986, and did not have any laws and regulations on the water and did not lease it on the water. However, he tried to sell it even for this year if he had an opportunity to set up a dry field farming even for dry field farming.

Pursuant to Article 14(3) of the Enforcement Decree of the Income Tax Act, the term “land cultivated by oneself for not less than eight consecutive years from the time of transfer” means farmland as of the date of transfer in which one’s own cultivation for not less than eight years from the time of acquisition to the time of transfer”

○ At present the land of the principal is an answer to official duties;

○ In addition, if “acquisition in 1968” and 20 years old from “198 to “198, farming houses were created and sold for a gold year,” whether capital gains tax is levied;

In addition, even if there was a fact that it had been applied to the second year for the second year, the current category of land is the answer, and there was a scambling for over 8 years and for 20 years from the date of acquisition to the date of sale, and whether the transfer income tax is exempted since it had been made from the present to the time of sale.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 5(2) of the Enforcement Rule of the Income Tax Act