logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
소득세법상 비과세 요건을 갖춘 경우 방위세도 비과세 되는지 여부
조세심판원 질의회신 | 1991-02-18 | 재일01254-447 | 양도
Document Number

Second day01254-447 (Ob. 19, 1991)

Items of Taxation

Transfer

Journal

In case where part of farmland cultivated by himself has been expropriated or purchased through consultation under the Land Expropriation Act or other Acts (e.g., the Urban Planning Act), etc. for not less than eight years which meet the non-taxation requirements under the Income Tax Act, the defense tax is

Congress RESALS

In cases where part of farmland cultivated by oneself has been expropriated or purchased through consultation under the Land Expropriation Act, other Acts (e.g., Urban Planning Act), etc. for at least eight years which meet the non-taxation requirements under subparagraph 6 (d) of Article 5 of the former Income Tax Act and Article 14 of the same Act (amended by Act No. 01. 01.01.01.0), the defense tax is exempt under Article 3 (3) of the former Defense Tax Act.

Related statutes

Article 5 (Non-Taxable Income)

Main text

1. A summary of the contents of inquiry;

The farmland of the principal who has been cultivated for 26 years from 1964 to 1989 was expropriated in Gyeonggi-do in February 1990 after being assigned to a housing site development project zone pursuant to Article 220 (05.04) of the Public Notice of Construction Book (1989.04).

Whether or not the defense tax is imposed, which is deemed as non-taxation for a long-term period of time.

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

○ Article 5 subparagraph 6 (d) of the former Income Tax Act

○ Article 14 of the Income Tax Act (Before 1991.01 amended)

○ Article 3(3) of the former Defense Tax Act

arrow