Money Today Sejong = Reporter Oh Se-joong | 2024.04.27 07:34
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Editor’s note | We will tell you stories about the National Tax Service and tax matters, from conceptual definitions relating to taxes to tax matters in special cases.
Illustration = Design by reporter Lim Jong-cheol # Mr A, who had an abandoned house in the countryside, bought B’s house in Gangdong-gu, Seoul for 600 million in January 2018. It was for residential purposes. Subsequently, in November 2023, House B was sold for 1.2 billion won. At the same time, a tax exemption report was filed for one house per household. The neglected mansion had been forgotten. Mr. A tax exemption and paid 189 million earned in taxes due to an error in the judgment.
When trying to apply the tax exemption for one house to each household, it is easy for taxpayers to make a mistake in calculating the number of houses. In particular, I believe that if no one lives there, the house has no function as a residence, so there is no need to include it in the number of houses.
The definition of house in the Income Tax Act is a structure where members of a household can live independently, without regard to permission or public use classification, and is a building with a specific structure that is actually used for residential purposes. Each space divided by home has a separate entrance, toilet and cooking facility.
According to the National Tax Service, under the Income Tax Act, even if a building used as a residence is left empty for a long period and is not used for residential purposes, it is included in the number of houses if a pub. However, if it is in a disused state and has almost lost its function as a residence, it is not considered a house.
Abandoned house./Photo = Newsis
Although this mansion was empty, Mr. A is included in the total number of houses, making him the owner of two houses (mansion, house B), so he could not receive a tax exemption of one house per household when transferring a house. B.
In this way, houses left in the countryside can be included in the number of houses if they maintain their function as residences and are habitable, so it is necessary to check in advance whether they are considered houses under the Income Tax Act before transfer another house. .
Looking at the actual case of the Tax Tribunal’s decision on March 9, 2023, it is considered that old or abandoned houses are also considered houses. In fact, the house in question was approved at the time for use as a house by the local government in about 1967 and was in fact used as a house.
Not only has the individual house price of the house in question been announced by 2021, but the standard market price has been confirmed to be 77.6 million won as of April 30, 2021. Looking at the pictures taken from the house in question presented by the It was seen that the internal walls and internal doors generally retain their appearance and shape, and that most of the sinks and shelves located inside are maintain their original forms. The adjudicator considered that it was difficult to say that this house had lost its function as a residence at the time of the transfer, so he included the house in question in the number of houses.
If you have a country house like this, there are ways to save on taxes. If you do not want to be included in the number of houses, you can destroy the house left in the countryside by demolishing it before transferring it to another house (dissolving the balance). As mansions have almost disappeared, Mr A can also receive a tax exemption for one house per household.
[저작권자 @머니투데이, 무단전재 및 재배포 금지]
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