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    양도소득세 조부소유 임야지분을 상속등기 받은 경우 비사업용토지 여부

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    댓글 댓글 5건   조회Hit 554,670회   작성일Date 23-01-16 16:09

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    Q.  「소득세법 시행령」제168조의14 제3항 제1호의2 규정의 적용과 관련하여 祖父 유의 임야 지분이 타인에게 소유권 이전되었다가 법원 판결 등에 따라 父 사망 이후 손자에게 상속된 경우 비사업용토지로 보지 않는 사유에 해당하는지 여부


    A. 거주자 甲의 祖父와 父가 사망하여 祖父 소유의 임야지분이 甲의 명의로 등기된 경우로서 父가 祖父 사망 후 사망하는 등 「민법」제1001조에 따른 대습상속에 해당하지 않는 경우 해당 임야지분은 父의 상속개시일에 甲이 父로부터 상속받은 것으로 보는 것이며 甲이 해당 임야지분을 양도하는 경우 祖父 사망 이후 父의 재촌기간만을 「소득세법 시행령」제168조의14 제3항 제1호의2 규정의 직계존속 재촌기간으로 보아 비사업용토지 여부를 판단하는 것입니다.

    관련법령 : 소득세법 제104조의3[비사업용 토지의 범위], 소득세법 시행령 제168조의14[부득이한 사유가 있어 비사업용 토지로 보지 아니하는 토지의 판정기준 등]


    07b4951be98aead73d64bd1159dc008e_1673852967_3106.jpg
     



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