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부동산매매업자 등이 지출한 취득세·등록세의 매입비용 해당 여부
조세심판원 질의회신 | 2003-10-22 | 서일46011-11508 | 소득
Document Number

Western 4601-11508 ( October 23, 2003)

Items of Taxation

Income;

Journal

Where calculating the amount of income by standard expense rate, acquisition tax and registration tax paid by a real estate sales businessman, etc. does not constitute purchase cost (including purchase cost from the beginning of 2009).

Congress RESALS

Where calculating the amount of income based on standard expense rate, acquisition tax and registration tax paid by a real estate sales businessman, etc. do not constitute purchase cost.* In accordance with the court judgment (Supreme Court Decision 2007Du3107, April 23, 2009), acquisition tax and registration tax are included in purchase cost when filing estimated return based on standard expense rate from the reversion in 2009 to the cost of purchase.

Related statutes

【Determination and Correction】

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