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명의신탁해지를 원인으로 실질소유자에게 환원될 경우 증여세 과세여부
조세심판원 질의회신 | 1990-01-28 | 재산01254-288 | 상증
Document Number

Property01254-288 (property 1990.01.29)

Items of Taxation

Certificates of merit

Journal

Where the ownership of real estate is returned to the de facto owner due to the transfer of ownership in the name of another person and the ownership is later returned, gift tax shall be levied on the date when the de facto owner registers, etc. in the name of another person due to the initial title trust, deeming that

Congress RESALS

1. In the case of your interpellation, a copy of a separate interpellation question question question (property 01254-2054, 198.054, 198.07.23) which has already been answered by the party office shall be referred to as the date of inquiry. 2. The answer to acquisition tax shall be made to the Ministry of Home Affairs, which is the competent ministry.* Property01254-2054, 198.

Related statutes

Article 32-2 of the Inheritance Tax Act 【Presumption of Donation of Property Registered in Name of Third Party】

Main text

1. A summary of the contents of inquiry;

(a) To believe that the grhe’s house which engages in farming and hunting business in an area where a specific local public notice is given is provided only that the grix of the gratists in September of the year;

B. He purchased approximately 7,000 square meters of farmland, such as rice paddy field, under the name of grix and completed the registration of transfer by obtaining a certificate of farmland purchase and sale in the relevant grix.

(c) prepare a letter at any time that the purchase funds will be transferred again to the person, whenever necessary, after changing the category or form and quality of the dance Seoul at the request of the person in Seoul.

(d) The area became aware of the disguised purchase of the land publicly notified as a specific area and purchased for any other purpose, and has not yet been paid acquisition tax until now.

(e)as soon as possible;

(1) Whether the unpaid acquisition tax is paid according to the tax table at the time of acquisition unless it is due to the notice to a specific area or by the recent public notice price.

(2) The relationship between the person holding the ownership and the person who paid the purchase fund, and how to impose taxes on the source of transfer income, such as transfer income tax and gift tax, when returning or returning the land to the person who paid the purchase fund.

(3) In the case of purchase of land by such disguised method, both parties concerned shall be subject to any re-disposition under law.

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

○ Article 32-2 of the Inheritance Tax Act

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