Publications
Detailed Information
과세당국의 주택재개발,재건축사업 청산금 귀속시기결정에 대한 비판적 고찰 : A Study on the Taxable Year of the Capital Gains Tax in the Housing Redevelopment and Reconstruction Projects
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 김재승 | - |
dc.date.accessioned | 2009-10-08 | - |
dc.date.available | 2009-10-08 | - |
dc.date.issued | 2009 | - |
dc.identifier.citation | 법학, Vol.50 No.1, pp. 265-286 | - |
dc.identifier.issn | 1598-222X | - |
dc.identifier.uri | http://lawi.snu.ac.kr/ | - |
dc.identifier.uri | https://hdl.handle.net/10371/10266 | - |
dc.description.abstract | Under the Urban and Residential Environment Improvement Law, a housing
reconstruction and redevelopment association must be organized and the members of the association must transfer their lands to the association. And then in exchange for the land transferred, upon the completion of the projects, they receive new residential unit(s). If there is difference between the price of the lands transferred(A) and that of the new residential units(B) received, the association collects cash from its members (in case where A is lesser than B), or refunds cash to them (in case where A is greater than B). Also the cash may be paid or collected in advance before the completion of the projects. When the refundable amount of cash is paid in installments in advance, the Korean tax authorities have imposed capital gains tax on the whole refundable cash at certain time prior to the full payment, provided some conditions prescribed in the tax laws are met. However, this tax practice of the Korean tax authorities is not based on the legitimate interpretation of the tax laws. First of all, according to the Korean Income Tax Law, taxable capital gains income shall be derived from (i) the transfer of land or buildings; (ii) the transfer of rights related to real estate; (iii) transfer of shares in a company listed on the Korean Stock Exchange or the Korean Securities Dealers Automated Quotation (KOSDAQ) sold by large shareholders and sold not via securities markets; and (iv) transfer of shares in a company not listed on the Korean Stock Exchange or the KOSDAQ. However, whether the refundable cash amount is within the list above is not clear. Next, even though it is admissible that the refundable amount is taxable income, which is the tax authorities position, the amount must not be taxed in... | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 법학연구소 | - |
dc.subject | 재건축 재개발 | - |
dc.subject | 장기할부양도 | - |
dc.subject | 청산금 | - |
dc.subject | 분할수령 | - |
dc.subject | housing reconstruction and redevelopment association | - |
dc.subject | housing redevelopment and reconstruction projects | - |
dc.subject | installment sales | - |
dc.subject | 양도시기 | - |
dc.subject | 환지처분 | - |
dc.subject | capital gains | - |
dc.title | 과세당국의 주택재개발,재건축사업 청산금 귀속시기결정에 대한 비판적 고찰 | - |
dc.title.alternative | A Study on the Taxable Year of the Capital Gains Tax in the Housing Redevelopment and Reconstruction Projects | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Kim, Jae Seung | - |
dc.citation.journaltitle | 법학 | - |
dc.citation.endpage | 286 | - |
dc.citation.number | 1 | - |
dc.citation.pages | 265-286 | - |
dc.citation.startpage | 265 | - |
dc.citation.volume | 50 | - |
- Appears in Collections:
- Files in This Item:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.