受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】

Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122

依所得稅法§14-4I規定之意旨，於受贈土地尚存擔保債務而售予第三人之情形中，受贈人即出賣人如不償還擔保債務，是出賣人實際償還擔保債務之數額，應得計入出售土地需負擔之成本，才符合公平原則。