로고

메이플
로그인 회원가입
  • 세무자료
  • 세무자료

    양도소득세 조부소유 임야지분을 상속등기 받은 경우 비사업용토지 여부

    페이지 정보

    profile_image
    작성자 메이플세무회계
    댓글 댓글 5건   조회Hit 567,636회   작성일Date 23-01-16 16:09

    본문

    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
     



    A

    댓글목록

    profile_image

    cvbn님의 댓글

    cvbn 작성일 Date

    https://glreoj1384.tumblr.com 신차장기렌트카
    https://dkjofhj1357.tistory.com 신차장기렌트카
    https://dfg42364.tistory.com 갤럭시z폴드5사전예약
    https://sites.google.com/view/gilgwangho001 명품레플리카사이트
    http://nick897.co.kr 천안마사지
    https://pfirjsf16485.tistory.com 스포츠중계
    https://dvboabfvih4570.tistory.com 인스타좋아요늘리기
    https://sdgadf4353.tistory.com 갤럭시z플립5사전예약
    https://sldihfs135489.tumblr.com 몸캠피싱
    https://sheer436.tumblr.com 해외선물
    https://dlfjeihs1256.tistory.com 몸캠피싱
    http://hyena355.co.kr 인스타팔로워구매
    https://dhoejf12985.tistory.com 해외축구중계
    https://sd3457453.tistory.com 문화상품권현금화
    https://sd3457453.tumblr.com 문화상품권현금화
    https://sdvolwipw4757.tumblr.com 부산휴대폰성지
    https://dvboabfvih457.tumblr.com 인스타좋아요늘리기
    https://sites.google.com/view/son001 명품스타일쇼핑몰
    https://bk64821.tumblr.com 해외선물
    https://pjfjiw12348.tumblr.com 해외축구중계
    https://peket5409.tumblr.com MLB중계
    https://sldihfs13548.tistory.com 몸캠피싱
    https://sites.google.com/view/sos002 명품레플리카사이트
    http://rankingup.net 스마트스토어상위노출
    https://sites.google.com/view/nam002 네이버상위노출
    https://iwhfdu1548.tumblr.com 인스타좋아요늘리기
    http://replmulti14.dothome.co.kr 네이버쇼핑상위노출
    https://sdv253463.tistory.com 중고차수출
    http://tortoise658.co.kr 스포츠중계
    https://gepejf789.tumblr.com 천안마사지
    https://dlfjeihs12567.tumblr.com 몸캠피싱
    https://adfvilb4387.tistory.com 부산휴대폰성지
    https://iwhfdu1548.tistory.com 인스타좋아요늘리기
    http://jackal617.co.kr 갤럭시z플립5사전예약
    http://tulip0124.co.kr 아이폰15사전예약
    https://rattler6178.tumblr.com 스마트스토어상위노출
    http://steven457.co.kr 부산휴대폰성지
    https://hpejf14582.tumblr.com 스포츠중계
    https://dkshfo1254.tumblr.com 인스타팔로워늘리기
    https://sfabae293.tumblr.com 인스타팔로워구매
    https://sites.google.com/view/gimsosu001 여자명품티셔츠
    http://swallow613.co.kr 몸캠피싱
    https://sites.google.com/view/sua001 네이버플레이스상위노출
    https://sites.google.com/view/sos001 명품천가방
    http://serpent985.co.kr 해외선물
    https://dkshfo4586.tistory.com 인스타팔로워늘리기
    https://ouflhg97341.tistory.com MLB중계
    https://wsgaegwe34546.tistory.com 인스타팔로워늘리기
    https://aliejf1564.tistory.com 인스타팔로워구매
    https://sites.google.com/view/turkey978 스토어팜상위노출
    https://bk64821.tistory.com 해외선물
    https://ouflhg9734.tumblr.com MLB중계
    https://dlijfe9751.tumblr.com 출장마사지
    https://sites.google.com/view/vixen5875 네이버쇼핑상위노출
    https://sites.google.com/view/yeongimjin004 네이버상위노출
    https://sites.google.com/view/sdvolwipw475 부산휴대폰성지
    http://lilly133.co.kr 문화상품권현금화
    http://spider3145.co.kr 인스타팔로워늘리기
    http://peahen4852.co.kr 해외선물
    https://ojdksuf7899.tumblr.com 천안마사지
    https://sites.google.com/view/justin34164 레플샵
    https://argtrh3467.tistory.com 아이폰15사전예약
    https://oirjg19753.tumblr.com 출장마사지
    https://argtrh3467.tumblr.com 아이폰15사전예약
    https://glreoj1384.tistory.com 신차장기렌트카
    https://fldifj1595.tistory.com 부산휴대폰성지
    https://peket54091.tistory.com MLB중계
    https://sites.google.com/view/sua003 명품레플리카사이트
    https://rhinoceros24.tumblr.com 스마트스토어상위노출
    https://aliejf1564.tumblr.com 인스타팔로워구매
    https://pfirjsf16485.tumblr.com 스포츠중계
    https://sdv253463.tumblr.com 중고차수출
    https://sites.google.com/view/nam001 플레이스상위노출
    http://violet458.co.kr 중고차수출
    https://sites.google.com/view/sosuseo003 남자명품레플리카
    http://hugo974.co.kr 출장마사지
    https://sfabae29385.tistory.com 인스타팔로워구매
    http://porpoise6961.co.kr MLB중계
    https://dfg42364.tumblr.com 갤럭시z폴드5사전예약
    https://sites.google.com/view/corbin354 남자명품레플리카
    http://goat6917.co.kr 신차장기렌트카
    https://sdgadf4353.tumblr.com 갤럭시z플립5사전예약
    https://sites.google.com/view/yeongimjin001 스마트플레이스상위노출
    http://rattler3498.co.kr 갤럭시z폴드5사전예약
    https://sites.google.com/view/zebra3941 네이버쇼핑상위노출
    https://dhoejf12985.tumblr.com 해외축구중계
    https://wsgaegwe345.tumblr.com 인스타팔로워늘리기
    https://sheer436.tistory.com 해외선물
    https://hpejf14582.tistory.com 스포츠중계
    http://wildbeest97.co.kr 해외축구중계
    https://sites.google.com/view/gilgwangho003 남자명품레플리카
    https://dkjofhj1357.tumblr.com 신차장기렌트카
    http://kangaroo34.co.kr 인스타좋아요늘리기

    profile_image

    fghj님의 댓글

    fghj 작성일 Date

    http://shark5154.co.kr 화장품제조관리사

    profile_image

    fghj님의 댓글

    fghj 작성일 Date

    asdf

    profile_image

    avakoacal44님의 댓글

    avakoacal44 작성일 Date

    <a href="http://friendmassage.com" target="_blank">익산여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">전주여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">천안여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">청주여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">대전여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">오창여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">세종여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">공주여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">오송여성전용마사지</a>
    <a href="http://friendmassage.com" target="_blank">논산여성전용마사지</a>

    profile_image

    sdvsdv님의 댓글

    sdvsdv 작성일 Date

    https://singers.alumni.columbia.edu/azahraoura/_cuevana-03_ver_alien_romulus_2024_pel_cula_completa_en_espa_ol_y_latino_gratis
    https://singers.alumni.columbia.edu/azahraoura/_pel_splus_ver_deadpool_3_wolverine_2024_pel_cula_completa_castellano_en_espa_ol_latino_hd
    https://singers.alumni.columbia.edu/azahraoura/_pel_splus_ver_romper_el_c_rculo_2024_pel_cula_completa_castellano_en_espa_ol_latino_hd_0wseoaubpmprgbkoaeke7w
    https://singers.alumni.columbia.edu/azahraoura/_pel_splus_ver_buffalo_kids_2024_pel_cula_completa_castellano_en_espa_ol_latino_hd
    https://singers.alumni.columbia.edu/azahraoura/_pel_splus_ver_el_conde_de_montecristo_2024_pel_cula_completa_castellano_en_espa_ol_latino_hd
    https://singers.alumni.columbia.edu/azahraoura/_pel_splus_ver_deadpool_3_y_lobezno_2024_pel_cula_completa_castellano_en_espa_ol_latino_hd
    https://www.remotehub.com/services/details/pelisplus-ver-el-sindicato-2024-pelicula-66c4837fedae3a7a9209592d
    https://www.remotehub.com/services/details/pelisplus-ver-odio-el-verano-2024-pelicula-66c48447edae3a5c177a0718
    https://www.remotehub.com/services/details/pelisplus-ver-parpadea-dos-veces-2024-66c484c6edae3a1a5e587226
    https://www.remotehub.com/services/details/pelisplus-ver-maxxxine-2024-pelicula-completa-66c4856dedae3a38b43c646c
    https://www.remotehub.com/services/details/pelisplus-ver-instintos-asesinos-2024-66c485fcedae3a7bea2e0fae
    https://www.remotehub.com/services/details/pelisplus-ver-cuckoo-2024-pelicula-completa-66c48674edae3a1a5e587227
    https://www.remotehub.com/services/details/pelisplus-ver-tipos-de-gentileza-2024-66c48749edae3a1a5e58722a
    https://www.remotehub.com/services/details/pelisplus-ver-el-cuervo-2024-pelicula-66c487d0edae3a5d574fb97c
    https://www.remotehub.com/services/details/pelisplus-ver-caras-vemos-2024-pelicula-66c4884cedae3a5c3f2fc81e
    https://www.remotehub.com/services/details/pelisplus-ver-el-candidato-honesto-2024-66c48b08edae3a5d574fb97f
    https://www.remotehub.com/services/details/filmycz-fakju-princezny-cely-film-2024-zdarma-66c48ca9edae3a1a5e587236
    https://www.remotehub.com/services/details/filmycz-tiche-znameni-2024-cely-fim-online-66c48dbcedae3a37c057472b
    https://www.remotehub.com/services/details/filmycz-longlegs-2024-cely-fim-online-czsk-66c48ee8edae3a7bea2e0fbc
    https://www.remotehub.com/services/details/sledujte-nami-to-konci-2024-cely-fim-online-66c49002edae3a38c4296015
    https://www.remotehub.com/services/details/watchfull-stree-2-2024-fullmovie-hindi-66c495e1edae3a5c177a0725
    https://www.remotehub.com/services/details/watchfull-munjya-2024-fullmovie-hindi-66c49662edae3a7d644a2520
    https://www.remotehub.com/services/details/watchfull-khel-khel-mein-2024-fullmovie-hindi-66c497c7edae3a38c4296018
    https://www.remotehub.com/services/details/watchfull-kalki-2898-ad2024-fullmovie-hindi-66c49866edae3a7c7c435673
    https://www.remotehub.com/services/details/watchfull-maharaja-2024-fullmovie-hindi-66c498bbedae3a7d644a2523
    https://www.remotehub.com/services/details/watchfull-vedaa-2024-fullmovie-hindi-download-66c49970edae3a7d644a2524
    https://www.remotehub.com/services/details/watchfull-demonte-colony-2-2024-fullmovie-66c49c54edae3a7f6114cc1d
    https://www.remotehub.com/services/details/watchfull-mr-mrs-2024-fullmovie-hindi-66c49da0edae3a38b43c6481
    https://www.remotehub.com/services/details/watch-thangalaan-2024-fullmovie-free-online-66c4a657edae3a01cc261cc8
    https://www.remotehub.com/services/details/watch-raayan-2024-full-movie-download-66c4a6f1edae3a7d644a2532
    https://www.remotehub.com/services/details/watch-indian-2-2024-full-movie-download-66c4a901edae3a5c3f2fc845
    https://www.remotehub.com/services/details/watch-my-perfectt-husband-2024-full-movie-66c4a980edae3a7f7c43de22
    https://www.remotehub.com/services/details/watch-mazhai-pidikatha-manithan-2024-full-66c4aa05edae3a37c057474d
    https://www.remotehub.com/services/details/watch-aranmanai-4-2024-full-movie-download-66c4aa76edae3a38c429602a
    https://www.remotehub.com/services/details/watch-chutney-sambar-2024-full-movie-download-66c4aae7edae3a7f6114cc2c
    https://www.remotehub.com/services/details/watch-alien-romulus-2024-full-movie-download-66c4ac13edae3a5d574fb990
    https://www.remotehub.com/services/details/watch-deadpool-3-wolverine-2024-full-movie-66c4ac7eedae3a7a9209594f
    https://www.remotehub.com/services/details/watch-it-ends-with-us-2024-full-movie-66c4ace3edae3a63fb06265e
    https://www.remotehub.com/services/details/xem-phim-alien-romulus-2024-full-hd-vietsub-66c4d025edae3a5d574fb9b2
    https://www.remotehub.com/services/details/xem-phim-deadpool-wolverine-2024-full-hd-66c4d169edae3a37c0574769
    https://www.remotehub.com/services/details/xem-phim-it-ends-with-us-2024-full-hd-vietsub-66c4d1f4edae3a63fb062677
    https://www.remotehub.com/services/details/xem-phim-crayon-shin-chan-oras-dinosaur-diary-66c4d2afedae3a61b97b7854
    https://graph.org/sddvsdv-08-20
    https://forum.instube.com/d/123420-dsvvdsdsvvdsdv

    QUICK MENU

    회사소개

    양도소득세

    스토리

    상담문의

    공지사항

    상단으로