토지와 그 지상건물을 함께 취득하였다가 건물을 철거하고 토지만을 양도하는 경우 건물취득가액과 철거비용 등을 양도자산의 필요경비로 산입하기 위한 요건.
In the case where the land and its above-ground building are acquired together, then the building is demolished and only the land is transferred, requirements for incorporating the building acquisition price and the cost of demolition as necessary expenses for the transferred asset.