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입주권 양도시 양도소득세 비과세 해당 여부
조세심판원 질의회신 | 2003-09-14 | 서일46014-11282 | 기타
Document Number

Western 46014-11282 (Law No. 9.15, 2003)

Journal

A house reconstructed after the destruction of an existing house shall not be regarded as a house newly acquired at the time of completion when the provisions of the temporary two houses are applied, and shall be regarded as an extension of the existing house.

Congress RESALS

In the application of Article 155(1) of the Income Tax Act, a house reconstructed after destroying an existing house shall not be deemed a house newly acquired at the time of completion and shall be deemed an extension of the existing house. It shall be known that from the date of approval of a project plan and approval of a management and disposal plan under the Housing Construction Promotion Act until the date of issuance of the certificate of completion of usage inspection for the reconstruction and redevelopment apartment (the date of approval for the previous use). As to whether Article 155(16) of the Enforcement Decree of the Income Tax Act (non-taxation for capital gains tax at the time of transfer of occupancy right) is applied, it shall be added to the relevant tax laws and subordinate statutes, the inquiry date of 46014-647 (the date of 1999.07) and the date of 46014-10134 (the date of January 30, 2002).

Related statutes

[Non-taxable Transfer Income]

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