양도소득세 임차인이 법인인 경우 소득령 제155조의3 "상생임대차계약"이 될 수 있는지 여부
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Q. 임차인이 법인인 경우 소득령 §155의3에 따른 "상생임대차계약"으로 볼 수 있는지 여부
A. 「소득세법 시행령」 제155조의3 에 따른 상생임대주택에 대한 1세대1주택 특례규정을 적용함에 있어, 1주택의 소유자가 「소득세법 시행령」 제155조의3 제1항 각호의 요건을 모두 갖춘 해당주택을 법인에게 임대하고 그 법인이 당해 임대주택을 상시 주거용도의 사택으로 사용하는 경우 당해 임대주택에 대하여 동 규정을 적용할 수 있는 것입니다.
관련법령 : 소득세법 시행령 제155조의3[상생임대주택에 대한 1세대1주택의 특례]
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