양도소득세 행정청이 아닌 도시계획시설 사업시행자에게 협의매매한 토지의 감면적용 여부 등
페이지 정보
본문
Q. 행정청이 아닌 도시계획시설(도로) 사업시행자에게 협의매매한 토지에 대한 조세특례제한법 제77조에 따른 공익사업 수용감면 적용여부 및 취득일이 사업인정고시일로부터 5년 이전인 토지로서 소득령 제168의14 제3항에 따라 비사업용토지에서 제외되는지 여부
A. 「국토의 계획 및 이용에 관한 법률」에 따른 도시계획시설(도로)에 대한 사업 시행자 지정 및 실시계획인가 고시가 된 후 토지 소유자가 도시계획시설 사업지역 내 수용대상 토지를 협의매매로 사업 시행자에게 양도하는 경우「조세특례제한법」제77조가 적용되는 것이며, 협의매매로 양도하는 해당 토지의 취득일이 사업인정고시일(질의 건은 실시계획 인가고시일)로부터 5년 이전인 경우 「소득세법」제168조의14제3항제3호에 따라 비사업용 토지로 보지 아니하는 것입니다.
관련법령 : 조세특례제한법 제77조[공익사업용 토지 등에 대한 양도소득세의 감면], 소득세법 제104조의3[비사업용 토지의 범위]
- 이전글연구ㆍ인력개발비 세액공제 개요 23.01.31
- 다음글조부소유 임야지분을 상속등기 받은 경우 비사업용토지 여부 23.01.16
댓글목록
wawa님의 댓글
wawa 작성일 Date
https://innovationspace.ansys.com/forum/forums/topic/solo-leveling-reawakening-2024-fullmovie-download-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-mufasa-the-lion-king-2024-fullmovi-free-onlie/
https://innovationspace.ansys.com/forum/forums/topic/watch-sonic-the-hedgehog-3-fullmov-free-onlie/
https://innovationspace.ansys.com/forum/forums/topic/watch-mufasa-the-lion-king-fullmov-free-onlie/
https://innovationspace.ansys.com/forum/forums/topic/watch-solo-leveling-reawakening-fullmov-free-onlie/
https://innovationspace.ansys.com/forum/forums/topic/123ovies-sonic-the-hedgehog-3-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/red-one-2024-fullmovie-fre-downlad/
https://innovationspace.ansys.com/forum/forums/topic/watch-red-one-2024-fullmovie-fre-downlad/
https://innovationspace.ansys.com/forum/forums/topic/watchnosferatu-fullmovie-download-online-free/
https://innovationspace.ansys.com/forum/forums/topic/123ovies-moana-2-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-wicked-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-kraven-the-hunter-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-alien-wars-judgment-day-2024-fullmovie-online-mp4/
https://innovationspace.ansys.com/forum/forums/topic/watch-gladiator-ii-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-a-complete-unknown-fullmovie-free/
https://innovationspace.ansys.com/forum/forums/topic/watch-nosferatu-fullmovie-free/
https://public.tableau.com/app/profile/maitilde341.hjaa/viz/Jaiytiwyai/Sheet1#2
https://maitilde341.tawk.help/article/bcmbvmsdgiuwa
https://www.egr.msu.edu/nextgen/wiki/index.php/Talk:Bnvncnxghtry#jhbagkawa
https://yiijima.sakura.ne.jp/wiki/e01/?syuoiakjhaa
https://info.undp.org/docs/dao/UNSP2015/Lists/PostSurvey/Item/displayifs.aspx?ID=156798
https://gns3.com/community/discussions/awyaikjaywkjhklaaw
https://zagspace.gonzaga.edu/photos/sdyi6shjaw
https://esp.enriqueiglesias.com/photos/hjgd6tjayhw
https://educat.xtec.cat/photos/nbnmxyuta
https://acagroups.kaplan.co.uk/photos/bxcbkuys
https://forojoven.ugt.es/photos/bcxnmvbuike
https://knowledge4africa.uneca.org/photos/nvxcmzxkj
https://healingxchange.ning.com/profiles/blogs/bvmnxbbuiaw
http://molbiol.ru/forums/index.php?showtopic=1830119
https://web3devcommunity.com/topic/47168/adghktikaw
https://forum.thecodingcolosseum.com/topic/27658/bvxnbcnmbukeya
https://foro.ribbon.es/topic/38255/hjxkuyauyoiawa
https://forum.daoyidh.com/topic/10823/fgooiuyoiuaowa
https://paste.ee/p/qdrws
https://onlinegdb.com/3UgIA_nKS
https://etextpad.com/ljliykab1x
https://yamcode.com/untitled-116506
https://paste2.org/ytcKCOhg
https://pastelink.net/j9wa7gsy
https://freepaste.link/kbfh57dgbc
https://glot.io/snippets/h36vc7nbwr
https://notes.io/wNwe6
https://controlc.com/542c8a48
https://jsbin.com/kuhecikije/edit?html,output
https://paste.feed-the-beast.com/view/50534fea
https://paste.centos.org/view/7a7bdb10
https://www.wowace.com/paste/896c120f
https://app.daily.dev/posts/cxvvbncxyutaia-3m0tp7ku2
https://hackmd.io/@powerfulnoelle/r1lRQ_k8yl
https://rextester.com/CZQYOT88524
https://wokwi.com/projects/418657143351009281
weawe님의 댓글
weawe 작성일 Date
https://pctroubleshooting.ro/topic/92277-123%F0%9D%90%8Covies%C2%A1-sonic-the-hedgehog-3-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92297-123%F0%9D%90%8Covies%C2%A1-moana-2-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92304-123%F0%9D%90%8Covies%C2%A1-mufasa-the-lion-king-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92316-123%F0%9D%90%8Covies%C2%A1-homestead-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92331-123%F0%9D%90%8Covies%C2%A1-nosferatu-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92344-123%F0%9D%90%8Covies%C2%A1-kraven-the-hunter-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92352-123%F0%9D%90%8Covies%C2%A1-a-complete-unknown-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92358-123%F0%9D%90%8Covies%C2%A1-wicked-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92368-123%F0%9D%90%8Covies%C2%A1-solo-leveling-reawakening-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92375-123%F0%9D%90%8Covies%C2%A1-babygirl-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92383-123%F0%9D%90%8Covies%C2%A1-red-one-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92392-123%F0%9D%90%8Covies%C2%A1-alien-wars-judgement-day-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92401-123%F0%9D%90%8Covies%C2%A1-the-return-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92404-123%F0%9D%90%8Covies%C2%A1-september-5-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92412-123%F0%9D%90%8Covies%C2%A1-nightbitch-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92418-123%F0%9D%90%8Covies%C2%A1-gladiator-ii-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92426-123%F0%9D%90%8Covies%C2%A1-queer-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92436-123%F0%9D%90%8Covies%C2%A1-carry-on-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://pctroubleshooting.ro/topic/92481-123%F0%9D%90%8Covies%C2%A1-the-fire-inside-%F0%9D%9F%B8%F0%9D%9F%B6%F0%9D%9F%B8%F0%9D%9F%BA-%C2%A1f%F0%9D%9A%9Ellmo%F0%9D%9A%9Fie-ava%F0%9D%9A%92lable-dow%F0%9D%9A%97load-fr%F0%9D%9A%8Ee-7%F0%9D%9F%B80p-4%F0%9D%9F%BE0p-10%F0%9D%9F%BE0p-%F0%9D%99%B7d/
https://public.tableau.com/app/profile/maitilde341.hjaa/viz/fghiey6aiyuhohuawa/Sheet1
https://maitilde341.tawk.help/article/httpspctroubleshootingrotopic92277-123f09d908coviesc2a1-sonic-the-hedgehog-3-f09d9fb8f09d9fb6f09d9fb8f09d9fba-c2a1ff09
https://www.egr.msu.edu/nextgen/wiki/index.php/Talk:Bnvncnxghtry#fghkayuukwa
https://yiijima.sakura.ne.jp/wiki/e01/?bdbuaioao
https://gns3.com/community/discussions/nmxbcmnbduicja
https://info.undp.org/docs/dao/UNSP2015/Lists/PostSurvey/Item/displayifs.aspx?ID=157246
https://esp.enriqueiglesias.com/photos/bcvnmiaw
https://acagroups.kaplan.co.uk/photos/bn8anjasdiu
https://forojoven.ugt.es/photos/niespms8a
https://knowledge4africa.uneca.org/photos/mvsi8oaw
https://in.gls-spain.es/photos/luwe78ia
https://www.comunidad.aullidos.com/photos/bnf8cai
https://healingxchange.ning.com/profiles/blogs/bcnxbyuiawa
https://forum.thecodingcolosseum.com/topic/27784/vxcbvnxbdusia
https://foro.ribbon.es/topic/38437/bndsuiawaw
https://forum.daoyidh.com/topic/10952/bbnuiaullaiow
https://paste.ee/p/RLfjV
https://etextpad.com/bfcfag6xs1
https://yamcode.com/untitled-116627
https://paste2.org/j5AmsjnA
https://pastelink.net/tui19ry2
https://freepaste.link/pcrpo4cul9
https://notes.io/wNy2L
https://paste.centos.org/view/34c49012
https://paste.feed-the-beast.com/view/246204fa
https://www.wowace.com/paste/9be73683
https://paste.ofcode.org/TvNC6SUY7cYdfQwWgzjL4W
https://jsbin.com/dovevovujo/edit?html,output
https://onlinegdb.com/079LVy78U
https://pastecode.io/s/7iyc2ntg
https://controlc.com/6dd196cc
https://paiza.io/projects/lWxkxl14kRVDQmymJGYauA?language=php
https://rextester.com/AXVX82096
https://wokwi.com/projects/418712399544755201
https://app.daily.dev/posts/fuhyoiyeoiyowyoawea-acntozfef
https://hackmd.io/@powerfulnoelle/BkvUmHxIyl