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    양도소득세 재차 상속받은 토지가 수용되는 경우 사업인정고시일부터 2년 이전 취득 판정방법

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    댓글 댓글 4건   조회Hit 179,223회   작성일Date 23-05-12 16:12

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    Q. 조모, 부친, 신청인 순으로 재차 상속받은 토지가 「공익사업을 위한 토지 등의 취득 및 보상에 관한 법률」에 따라 수용되는 경우로서 직전전 피상속인(조모)의 취득일이 사업인정고시일부터 2년 이전이나 직전 피상속인(부)의 취득일이 사업인정고시일부터 2년 내인 경우, 해당 토지가 비사업용 토지로 보지 않는 「소득세법 시행령」(2021.5.4. 대통령령 제31659호로 개정되기 전의 것) 제168조의14제3항제3호에 따른 ‘취득일이 사업인정고시일부터 2년 이전인 토지’에 해당하는지 여부


    A. 조모(甲), 부친(乙), 자녀(丙) 순으로 재상속된 토지가 2021.5.4. 전에 사업인정고시된 사업에 따라 협의매수 또는 수용되는 경우로서 부친(乙)의 해당 토지 취득일이 사업인정고시일부터 2년 내인 경우, 해당 토지는 ‘취득일이 사업인정고시일부터 2년 이전인 토지’에 해당하지 아니하는 것임

    관련법령 : 소득세법 시행령 제168조의14[부득이한 사유가 있어 비사업용 토지로 보지 않는 토지의 판정기준 등]


    47f0e6d40726ee017dca603f264d2128_1683875523_1746.jpg
     

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