박수업
사업용토지판별에대하여

수고가많습니다

울산 혁신도시 편입토지에 대하여 사업용 토지 여부가 궁금하여 질의하니 상세히 알려 주시기 바랍니다.

1985년 11월에 임야 3000m²와 이 임야 중턱에 있는 차도 들어갈 수 없는 위치에 50m²주택(무상 임대로 타인 소유임)이 있는 대지 700m²를 6명이 같은 지분으로 매입하여 오늘까지 소유하고 왔습니다.

이곳은1973년도에그린벨트로지정되고1998년부터현재까지토지거래허가구역으로지정되어매매하지도못하고무엇을할려고해도개발제한구역이므로 아무것도 할 수 가 없어 방치하고 있습니다. 그리고 지주는 직장관계로 2001년 10월에 타처로 이주하여 부재지주가 되어 버렸습니다.(다른 사람들은 소재지에 거주 중 임)

2007.4.13.울산 혁신도시개발예정지구로 고시되어 현재 보상이 추진 중입니다.

이런 경우 소득세법 제104조의3 제2항 및 동법시행령 제168조의14 제1항 1호와 4호 제3항 2. 3. 5호를 적용 사업용 토지로 볼 수 있는지?

참고로 이 곳은 저의 조상들이 수십구 묻혀 있는 선산인데 장손이 타인에게 매도한 것을 친척들이 합하여 다시 매입한 것입니다>


DATE : 2008-03-18 21:03
[다음글] 양도소득세 질문입니다
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