Reday01254-3520 ( October 12, 1993)

Transfer

If a household fails to move to another Si/Eup/Myeon due to the circumstances of service and reside in the transferred house for three years or more, it shall be exempted from the period of residence only if the reason is confirmed by a certificate of employment issued by the head of the workplace concerned and a certified copy of the resident registration card.

E In the case of E-Questions, it is similar to the contents of the reply made by the Party Administration, see the content of a separate question question question and question (re-date01254-1715, 1991.24):* re-day 01254-1715, 1991.

Article 15 of the Enforcement Decree of the Income Tax Act: Scope of one house for one household

1. A summary of the contents of inquiry;

A. I sold an apartment that was residing in January 1990 as a foreign service officer, and purchased another apartment (the date of the connection contract: 190.01.26, 1990.02.10.02.10, 1990.02.28, 1990.) and then left Korea on February 1990 upon receipt of an order to work at an overseas diplomatic or consular mission. New purchased apartment shall be registered as 03.02, 1990, and its ownership shall be transferred to the principal. After completion of his overseas service, I returned to Korea in October 1992 and resided in the said apartment, and have been on June 193.

B. Whether capital gains tax should be levied on the apartment of the person who wants to sell the apartment under the above circumstances

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

○ Article 15 of the Enforcement Decree of the Income Tax Act