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2021 재개발 주택세금 길라잡이
2022년 세법개정안 반영
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9791163060505
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| Publication Date | 2021/08/27 |
| Pages/Weight/Size | 165*235*30mm |
| ISBN | 9791163060505 |
Description
재개발등 정비사업은 도시의 발생, 성장, 쇠퇴의 과정을 거치면서 반드시 수반되는 도시 리싸이클링 작업이다. 기획재정부에서는 2021년 7월 26일에 주로 2022년에 시행될 세법 개정안을 발표하였고, 행정자치부도 2021년 8월11일에 2022년(또는 2023년)에 시행될 지방세 관계법률 개정안을 발표했다. 이 책에서는 최근 발표된 정비사업 관련 법률과 세법 개정(안) 주요 내용을 반영하였다. 이 책이 주택세금을 이해하고 절세 계획을 세우는데 도움을 줄 수 있을 것이다. 본 책은 재개발/재건축/가로주택/소규모재건축 등 정비사업 구역 내에 있는 주택을 취득·보유·양도 및 상속·증여 시 발생되는 세금에 대한 책이다. 일반투자자, 공인중개사·법무사사무소 그리고 재개발 사업을 좀 더 이해하고자 하는 세무회계종사자에게도 유용한 주택세금 길잡이가 될 것이다.
Contents
제1장 재개발등 정비사업과 세금의 이해
1. 재개발등 정비사업의 종류 ········································· 17
1-1. 재개발/재건축사업 등 ·············································17
1-2. 가로주택/소규모재건축사업 등 ······································19
2. 재개발등 정비사업의 절차 ········································ 22
2-1. 재개발/재건축사업 ···············································22
2-2. 가로주택정비사업/소규모재건축사업 ·································33
3. 재개발등 정비사업 기본상식 ····································· 38
3-1. 재개발인가요? 아니면 재건축인가요? ································38
3-2. 임의재건축이란? ·················································38
3-3. 지역주택조합이란? ···············································39
3-4. 관리처분계획이란? ···············································40
3-5. 입체환지란? ····················································40
3-6. 종전부동산평가액이란? ···········································40
3-7. 비례율이란? ····················································41
3-8. 권리가액이란? ···················································41
3-9. 청산금 또는 분담금이란? ··········································41
3-10. 프리미엄이란? ·················································42
3-11. 조합원자격은? ··················································43
3-12. 입주권을 받을 수 있는 자는? ·····································45
3-13. [1+1]조합원입주권자격은? ········································48
3-14. 준공일과 이전고시일 ············································48
3-15. 무이자이주비와 유이자이주비 ······································49
3-16. 이주촉진비란? ·················································50
3-17. 조합이 내야하는 세금은? ·········································50
3-18. 조합원이 내야하는 세금은? ·······································50
3-19. 청산금 수령권을 매수인이 승계하였나요? ····························51
3-20. 투기과열지구 재당첨금지규정을 아시나요? ···························52
3-21. 건물 멸실 전 취득인가요? 건물 멸실 후 취득인가요? ··················52
3-22. [1+1]조합원입주권의 장점과 단점 ··································53
3-23. 조합원상가분양권의 신청 ·········································54
3-24. 비례율 상승에 따른 분담금 감소 및 교부청산금 증가 ··················55
3-25. 세금 측면에서 조합원입주권 또는 완공주택의 매각 시점은 언제가 좋을까요? ·· 56
4. 재개발 단계별 주택세금 ·········································· 57
4-1. 관리처분계획인가 고시일 전 취득 및 양도 ····························57
4-2. 관리처분계획인가 고시일 ~ 멸실 전 취득 및 양도 ·····················59
4-3. 멸실 후 ~ 준공시점 이전 ·········································62
4-4. 준공일 이후 ~ 이전고시일 ·······································65
4-5. 이전고시일 이후 ·················································67
제2장 주택관련 비용과 개정세법
1. 주택관련 비용과 세금 ············································ 71
2. 최근 바뀐 주택 세금 ············································ 72
2-1. 취득세 파트 ·····················································72
2-2. 양도소득세 파트 ·················································73
3. ?민간임대주택에 관한 특별법? 개정에 따른 임대주택 세제지원 보완조치 ···· 77
3-1. ?민간임대주택에 관한 특별법 일부개정법률?주요 내용 ···················77
3-2. 임대주택 세제지원 보완조치 ·······································77
4. 종합부동산세 파트 ·············································· 81
4-1. 종합부동산세 합산배제 건설임대주택의 가액기준 상향(종부령 §3①) ········81
4-2. 부부 공동명의 1세대 1주택 특례 세부규정(종부령 §5의2) ················81
4-3. 종합부동산세 세율 변동(종부 §9①②) ································82
5. 상속세 및 증여세 파트 ·········································· 82
6. 2022년(2021년) 세법 개정안 주요 내용(국세) ························· 83
6-1. 1조합원입주권에 대한 1세대 1주택 비과세 요건 정비(소득세법) ···········83
6-2. 동거주택 상속공제 대상 확대(상증세법) ······························84
6-3. 3080+ 주택공급대책(‘21.2.4.) 관련 세제 보완 ·························84
7. 2022년(2021년) 세법 개정안 주요 내용(지방세법 등) ··················· 88
7-1. (연장) 서민 주거안정을 위한 주택 관련 감면 연장 ······················88
7-2. 실질가치 반영 강화를 위한 취득세 과표 개선 ·························88
7-3. 무허가ㆍ불법적 이용 토지에 대한 과세 공정성 제고 ····················89
제3장 취득세편
1. 기본 사항 ····················································· 93
1-1 주택 취득 시 내야하는 세금 ·······································93
1-2. 1세대의 범위 ····················································97
1-3. 주택등의 개념 ·················································103
2. 소유 주택 수의 판단 ··········································· 107
2-1. 중과세율 적용 기준이 되는 1세대의 주택 수 판정 시점 ·················107
2-2. 소유하는 주택으로 보는 주택 ······································109
2-3. 소유하는 주택으로 보는 조합원입주권 ·······························110
2-4. 소유하는 주택으로 보는 주택분양권 ·································115
2-5. 소유하는 주택으로 보는 오피스텔 ··································118
2-6. 신탁법에 따라 신탁된 주택 ·······································120
2-7. 주택등을 동시에 2개 이상 취득하는 경우 ····························120
2-8. 주택등을 동일 세대원이 공동으로 소유하는 경우 ······················121
2-9. 상속으로 여러 사람이 공동으로 주택등을 소유하는 경우의 소유자 판단 ···· 121
2-10. 소유주택 수에서 제외하는 경우 ···································122
3. 취득 시 무조건 중과세 배제되는 주택 ······························ 129
3-1. 시가표준액 1억원 이하인 주택 ·····································130
3-2. 공공매입임대주택으로 공급하기 위하여 취득하는 주택 ··················131
3-3. 노인복지주택으로 운영하기 위하여 취득하는 주택 ·····················132
3-4. 국가등록문화재에 해당하는 주택 ···································132
3-5. 공공지원민간임대주택으로 공급하기 위하여 취득하는 주택 ··············133
3-6. 가정어린이집으로 운영하기 위하여 취득하는 주택 ·····················133
3-7. 주택도시기금등이 출자여여 설립한 부동산투자회사가 취득하는 일정한 주택 ·· 134
3-8. 멸실시킬 목적으로 취득하는 주택 ··································134
3-9. 주택 시공자가 건축주로부터 공사대금으로 취득한 미분양주택 ···········136
3-10. 금융기관이 저당권 실행 또는 채권변제로 취득하는 주택
(취득일부터 3년 내에 해당 주택을 처분하지 않은 경우는 제외) ·········137
3-11. 농어촌주택 ····················································138
3-12. 사원임대용으로 직접 사용한 목적으로 취득하는 주택 ··················139
4. 무주택자인 개인이 주택을 유상으로 취득 시 내는 세금과 세율 ··········· 140
4-1. 국민주택규모 이하 취득시 내야 하는 세금과 세율 ······················141
4-2. 국민주택규모 초과 ···············································141
4-3. 생애 최초 주택구입에 대한 취득세 감면(지특법 제36조의 3) ············142
4-4. 상시 거주할 목적으로 취득하는 서민주택(1가구 1주택) ·················144
5. 하나의 주택등 보유 중 두번째 집을 살 때 내야하는 세금 ··············· 147
5-1. 조정대상지역에서 주택을 유상으로 취득하는 경우 ·····················147
5-2. 비조정대상지역의 주택을 취득하는 경우 ·····························153
6. 두 개의 주택등 보유 중 세번째 주택을 취득하는 경우 ·················· 155
6-1. 조정대상지역에서 주택을 취득하는 경우 ·····························155
6-2. 비조정대상지역의 주택을 취득하는 경우 ·····························158
7. 3 개의 주택등 보유 중 비조정대상지역 내에 있는 네 번째 집을 살 때 내야하는 세금·· 160
8. 개인이 주택을 무상으로 취득하는 경우 취득세 등 ····················· 163
8-1. 조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ··············163
8-2. 비조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ············167
9. 별장등 중과세 규정과 다주택 등 취득세 중과세 규정이 동시에 적용되는 경우 세율 적용···· 168
10. 임대주택법상 임대주택으로 등록하는 경우의 취득세 감면(지특법 제31조) ···· 169
10-1. 임대할 목적으로 공동주택을 건축하는 경우 취득세 감면 ···············169
10-2. 공동주택 또는 오피스텔을 최초로 분양받은 경우 지방세 감면 ···········173
10-3. 임대용 공동주택 또는 오피스텔을 과세기준일 현재 2세대 이상
임대 목적으로 직접 사용하는 경우 재산세 감면 ······················175
10-4. 장기일반임대주택으로 등록하는 경우 취득세 감면 및 중과여부 ··········177
11. 재개발 등 주택의 취득세 ········································ 178
11-1. 관리처분계획인가 고시일 전 유상 취득 ······························178
11-2. 관리처분계획인가 고시일 이후 ~ 멸실전 유상 취득 ···················178
11-3. 멸실 후 ~ 준공일 전 취득 ·······································179
11-4. 준공일 이후 ~ 이전고시일 전 취득 ································180
11-5. 이전고시일 이후 취득 ···········································181
11-6. 재개발 등 취득세 감면 ··········································182
제4장 양도소득세편
1. 기본 사항 ···················································· 185
1-1. 양도세와 관련한 기본 상식 ········································185
1-2. 1세대의 개념 ··················································194
1-3. 주택의 개념 ···················································200
1-4. 보유주택 수의 판단 ·············································203
2. 주택의 양도 시 비과세(소득법제89조①제3호) ························ 206
2-1. 요건(소득령제154조①본문) ········································206
2-2. 보유기간 및 거주기간(소득령제154조⑤) ·····························206
2-3. 보유 및 거주기간의 제한을 받지 않는 경우 ··························218
2-4. 거주기간의 제한을 받지 않는 경우 ·································221
2-5. 거주기간 또는 보유기간을 통산하는 경우 ····························221
2-6. 일시적 1세대 2주택 비과세 ·······································222
2-7. 일시적 1세대 3주택 비과세 ·······································228
2-8. 비과세 판단 시 소유주택에서 배제하는 주택 ·························228
2-9. 다가구주택 ····················································246
2-10. 고가주택 ·····················································247
2-11. 겸용주택의 경우(주택 + 상가등) ··································248
2-12. 주택에 딸린 토지 ··············································249
2-13. 비과세 대상 주택부수토지 ······································250
3. 거주주택 양도 시 비과세 특례 ···································· 252
3-1. [장기임대주택 + 거주주택]보유 중 거주주택 양도 시 비과세 특례 ········252
3-2. [장기가정어린이집 + 거주주택] 보유 중 거주주택의 양도 시 비과세 특례 ·· 263
4. 조합원입주권의 양도 시 비과세(소득법제89조①제4호) ·················· 267
4-1. 조합원입주권 비과세 요건 ········································267
4-2. 사례 ·························································270
5. [일반주택 + 주택분양권] 보유 중 일반주택의 양도 시 세금 ·············· 274
5-1. 주택 수에 산입하는 주택분양권 ····································274
5-2. [일반주택 + 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ·········276
5-3. [종전주택 + 3년 이내 주택분양권] 보유 중 종전주택 양도 시 비과세 ·····276
5-4. [종전주택 + 3년 경과 주택분양권] 보유 중 종전주택 양도 시 비과세 특례 ··· 278
5-5. [일반주택 + 상속받은 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ···280
5-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택+
상속 외 주택분양권)] 보유 중 일반 주택을 선양도 시 비과세 특례 ······· 282
5-7. 동거봉양 또는 혼인에 의한 주택분양권 보유 세대의 일반주택 비과세 특례 ··· 285
5-8. [문화재주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례··· 286
5-9. [이농주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례 ·· 286
6. [일반주택 + 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례 ········ 287
6-1. 원칙 ··························································287
6-2. 조합원입주권 취득 후 3년내에 종전의 주택 양도 시 비과세 특례 ········ 288
6-3. [일반주택 + 취득 후 3년경과 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례··· 292
6-4. [대체주택 + 조합원입주권] 보유 중 대체주택의 양도 시 비과세 특례 ·····296
6-5. [일반주택 + 상속조합원입주권] 보유 중 일반주택의 양도 시 비과세 특례 ·· 303
6-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택 +
상속 외 조합원입주권)] 보유 중 일반 주택을 선양도 하는 경우 ········· 308
6-7. 동거봉양에 의한 조합원입주권 보유 세대의 일반주택 비과세 특례 ········311
6-8. [일반주택 + 혼인합가 조합원입주권] 보유 중 일반주택의 선양도 시 비과세특례 ·· 313
6-9. [(일반주택 + 조합원입주권) + 문화재주택] 보유 중 일반주택의 선양도 시 비과세 특례··· 315
6-10. [(일반주택 + 조합원입주권) + 이농주택] 보유 중 일반주택 선양도시 비과세특례 ·· 317
7. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 보유 중 주택 양도 시 중과세 ·· 320
7-1. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 중과세 내용 ···············320
7-2. 1세대 2주택 중과세 배제 주택 ·····································323
8. 1세대 3주택(또는 조합원입주권ㆍ주택분양권)이상 보유 중 주택 양도 시 중과세 ·· 332
8-1. 1세대 3주택 중과세 개요 ·········································332
8-2. 중과세 배제 주택 ···············································336
8-3. 장기임대주택 등의 의무임대기간 등의 요건 충족 전에 일반주택을 먼저 양도하는 경우··· 356
8-4. 민간임대주택법 개정에 따른 장기임대주택 말소 시 중과세 배제 ·········360
8-5. 혼인으로 1세대3주택(조합원입주권ㆍ주택분양권 포함)이상에 해당되는 경우 365
9. 장기임대주택에 양도소득세 주요 감면 규정 ·························· 368
9-1. 장기일반민간임대주택등에 대한 양도소득세의 과세특례 (조특법 제97조의3) ·· 368
9-2. 장기임대주택에 대한 양도소득세의 과세특례 (조특법 제97조의4) ·········374
9-3. 장기임대주택등에 대한 양도소득세 세액감면 (조특법 제97조의5) ·········375
제5장 재산세편
5-1. 과세대상은? ···················································· 381
5-2. 누가 재산세를 내야 하나요? ······································381
5-3. 주택에 대한 재산세의 납세지는 어디인가요? ·························382
5-4. 재산세는 어떤 금액을 기준으로 부과하나요? ·························382
5-5. 주택 재산세율은? ··············································· 383
5-6. 1세대 1주택자에 대한 혜택은 없나요? ······························383
5-7. 재산세에 부가하여 내야하는 세금은 없나요? ·························386
5-8. 주택 재산세 납부 시기는? ········································388
5-9. 재개발사업에서 관리처분계획인가 고시일 이후 주택에 대한 재산세는? ···· 388
제6장 종합부동산세편
1. 주택에 대한 과세 ·············································· 393
1-1. 납세의무자 ····················································· 393
1-2. 1세대 1주택의 범위 ··············································394
1-3. 합산배제 주택 ·················································· 395
1-4. 과세표준 ······················································ 401
1-5. 세율 및 세액 ··················································· 402
1-6. 세부담 상한 ··················································· 404
2. 재개발 등 조합원관련 종합부동산세 ································ 405
2-1. 조합원입주권에도 종합부동산세가 부과되나요? ·······················405
2-2. 재개발 등으로 주택건물 멸실 후 종합부동산세는? ····················405
2-3. 준공 되었으나 조합원분담금 일부를 내지 않은 경우에는? ··············406
2-4. 준공 이후 종합부동산세는? ······································· 407
제7장 상속증여세편
1. 상속세 ·······················································411
1-1. 과세대상 ·······················································411
1-2. 상속순위 ·······················································411
1-3. 납세의무 ······················································414
1-4. 상속세의 과세표준 및 세액계산 ····································414
1-5. 세액공제 ······················································ 424
2. 증여세 ······················································ 426
2-1. 과세대상 및 납세의무 ············································426
2-2. 특수한 증여재산의 유형 ··········································426
2-3. 증여세의 과세표준 및 세액계산 ····································433
2021 재개발 주택세금 길라잡이
3. 재산평가 ···················································· 436
3-1. 평가의 원칙(주택) ···············································436
3-2. 유사매매 사례가액 ··············································437
3-3. 보충적 평가액 ·················································438
3-4. 저당권 등이 설정된 재산 평가의 특례 ······························439
3-5. 주택 재산평가 순서 ·············································440
3-6. 꼬마빌딩 등의 감정평가 ··········································441
4. 신고와 납부 ·················································· 441
4-1. 신고기한 ······················································441
4-2. 신고세액 공제 ··················································442
4-3. 납부 ·························································442
1. 재개발등 정비사업의 종류 ········································· 17
1-1. 재개발/재건축사업 등 ·············································17
1-2. 가로주택/소규모재건축사업 등 ······································19
2. 재개발등 정비사업의 절차 ········································ 22
2-1. 재개발/재건축사업 ···············································22
2-2. 가로주택정비사업/소규모재건축사업 ·································33
3. 재개발등 정비사업 기본상식 ····································· 38
3-1. 재개발인가요? 아니면 재건축인가요? ································38
3-2. 임의재건축이란? ·················································38
3-3. 지역주택조합이란? ···············································39
3-4. 관리처분계획이란? ···············································40
3-5. 입체환지란? ····················································40
3-6. 종전부동산평가액이란? ···········································40
3-7. 비례율이란? ····················································41
3-8. 권리가액이란? ···················································41
3-9. 청산금 또는 분담금이란? ··········································41
3-10. 프리미엄이란? ·················································42
3-11. 조합원자격은? ··················································43
3-12. 입주권을 받을 수 있는 자는? ·····································45
3-13. [1+1]조합원입주권자격은? ········································48
3-14. 준공일과 이전고시일 ············································48
3-15. 무이자이주비와 유이자이주비 ······································49
3-16. 이주촉진비란? ·················································50
3-17. 조합이 내야하는 세금은? ·········································50
3-18. 조합원이 내야하는 세금은? ·······································50
3-19. 청산금 수령권을 매수인이 승계하였나요? ····························51
3-20. 투기과열지구 재당첨금지규정을 아시나요? ···························52
3-21. 건물 멸실 전 취득인가요? 건물 멸실 후 취득인가요? ··················52
3-22. [1+1]조합원입주권의 장점과 단점 ··································53
3-23. 조합원상가분양권의 신청 ·········································54
3-24. 비례율 상승에 따른 분담금 감소 및 교부청산금 증가 ··················55
3-25. 세금 측면에서 조합원입주권 또는 완공주택의 매각 시점은 언제가 좋을까요? ·· 56
4. 재개발 단계별 주택세금 ·········································· 57
4-1. 관리처분계획인가 고시일 전 취득 및 양도 ····························57
4-2. 관리처분계획인가 고시일 ~ 멸실 전 취득 및 양도 ·····················59
4-3. 멸실 후 ~ 준공시점 이전 ·········································62
4-4. 준공일 이후 ~ 이전고시일 ·······································65
4-5. 이전고시일 이후 ·················································67
제2장 주택관련 비용과 개정세법
1. 주택관련 비용과 세금 ············································ 71
2. 최근 바뀐 주택 세금 ············································ 72
2-1. 취득세 파트 ·····················································72
2-2. 양도소득세 파트 ·················································73
3. ?민간임대주택에 관한 특별법? 개정에 따른 임대주택 세제지원 보완조치 ···· 77
3-1. ?민간임대주택에 관한 특별법 일부개정법률?주요 내용 ···················77
3-2. 임대주택 세제지원 보완조치 ·······································77
4. 종합부동산세 파트 ·············································· 81
4-1. 종합부동산세 합산배제 건설임대주택의 가액기준 상향(종부령 §3①) ········81
4-2. 부부 공동명의 1세대 1주택 특례 세부규정(종부령 §5의2) ················81
4-3. 종합부동산세 세율 변동(종부 §9①②) ································82
5. 상속세 및 증여세 파트 ·········································· 82
6. 2022년(2021년) 세법 개정안 주요 내용(국세) ························· 83
6-1. 1조합원입주권에 대한 1세대 1주택 비과세 요건 정비(소득세법) ···········83
6-2. 동거주택 상속공제 대상 확대(상증세법) ······························84
6-3. 3080+ 주택공급대책(‘21.2.4.) 관련 세제 보완 ·························84
7. 2022년(2021년) 세법 개정안 주요 내용(지방세법 등) ··················· 88
7-1. (연장) 서민 주거안정을 위한 주택 관련 감면 연장 ······················88
7-2. 실질가치 반영 강화를 위한 취득세 과표 개선 ·························88
7-3. 무허가ㆍ불법적 이용 토지에 대한 과세 공정성 제고 ····················89
제3장 취득세편
1. 기본 사항 ····················································· 93
1-1 주택 취득 시 내야하는 세금 ·······································93
1-2. 1세대의 범위 ····················································97
1-3. 주택등의 개념 ·················································103
2. 소유 주택 수의 판단 ··········································· 107
2-1. 중과세율 적용 기준이 되는 1세대의 주택 수 판정 시점 ·················107
2-2. 소유하는 주택으로 보는 주택 ······································109
2-3. 소유하는 주택으로 보는 조합원입주권 ·······························110
2-4. 소유하는 주택으로 보는 주택분양권 ·································115
2-5. 소유하는 주택으로 보는 오피스텔 ··································118
2-6. 신탁법에 따라 신탁된 주택 ·······································120
2-7. 주택등을 동시에 2개 이상 취득하는 경우 ····························120
2-8. 주택등을 동일 세대원이 공동으로 소유하는 경우 ······················121
2-9. 상속으로 여러 사람이 공동으로 주택등을 소유하는 경우의 소유자 판단 ···· 121
2-10. 소유주택 수에서 제외하는 경우 ···································122
3. 취득 시 무조건 중과세 배제되는 주택 ······························ 129
3-1. 시가표준액 1억원 이하인 주택 ·····································130
3-2. 공공매입임대주택으로 공급하기 위하여 취득하는 주택 ··················131
3-3. 노인복지주택으로 운영하기 위하여 취득하는 주택 ·····················132
3-4. 국가등록문화재에 해당하는 주택 ···································132
3-5. 공공지원민간임대주택으로 공급하기 위하여 취득하는 주택 ··············133
3-6. 가정어린이집으로 운영하기 위하여 취득하는 주택 ·····················133
3-7. 주택도시기금등이 출자여여 설립한 부동산투자회사가 취득하는 일정한 주택 ·· 134
3-8. 멸실시킬 목적으로 취득하는 주택 ··································134
3-9. 주택 시공자가 건축주로부터 공사대금으로 취득한 미분양주택 ···········136
3-10. 금융기관이 저당권 실행 또는 채권변제로 취득하는 주택
(취득일부터 3년 내에 해당 주택을 처분하지 않은 경우는 제외) ·········137
3-11. 농어촌주택 ····················································138
3-12. 사원임대용으로 직접 사용한 목적으로 취득하는 주택 ··················139
4. 무주택자인 개인이 주택을 유상으로 취득 시 내는 세금과 세율 ··········· 140
4-1. 국민주택규모 이하 취득시 내야 하는 세금과 세율 ······················141
4-2. 국민주택규모 초과 ···············································141
4-3. 생애 최초 주택구입에 대한 취득세 감면(지특법 제36조의 3) ············142
4-4. 상시 거주할 목적으로 취득하는 서민주택(1가구 1주택) ·················144
5. 하나의 주택등 보유 중 두번째 집을 살 때 내야하는 세금 ··············· 147
5-1. 조정대상지역에서 주택을 유상으로 취득하는 경우 ·····················147
5-2. 비조정대상지역의 주택을 취득하는 경우 ·····························153
6. 두 개의 주택등 보유 중 세번째 주택을 취득하는 경우 ·················· 155
6-1. 조정대상지역에서 주택을 취득하는 경우 ·····························155
6-2. 비조정대상지역의 주택을 취득하는 경우 ·····························158
7. 3 개의 주택등 보유 중 비조정대상지역 내에 있는 네 번째 집을 살 때 내야하는 세금·· 160
8. 개인이 주택을 무상으로 취득하는 경우 취득세 등 ····················· 163
8-1. 조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ··············163
8-2. 비조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ············167
9. 별장등 중과세 규정과 다주택 등 취득세 중과세 규정이 동시에 적용되는 경우 세율 적용···· 168
10. 임대주택법상 임대주택으로 등록하는 경우의 취득세 감면(지특법 제31조) ···· 169
10-1. 임대할 목적으로 공동주택을 건축하는 경우 취득세 감면 ···············169
10-2. 공동주택 또는 오피스텔을 최초로 분양받은 경우 지방세 감면 ···········173
10-3. 임대용 공동주택 또는 오피스텔을 과세기준일 현재 2세대 이상
임대 목적으로 직접 사용하는 경우 재산세 감면 ······················175
10-4. 장기일반임대주택으로 등록하는 경우 취득세 감면 및 중과여부 ··········177
11. 재개발 등 주택의 취득세 ········································ 178
11-1. 관리처분계획인가 고시일 전 유상 취득 ······························178
11-2. 관리처분계획인가 고시일 이후 ~ 멸실전 유상 취득 ···················178
11-3. 멸실 후 ~ 준공일 전 취득 ·······································179
11-4. 준공일 이후 ~ 이전고시일 전 취득 ································180
11-5. 이전고시일 이후 취득 ···········································181
11-6. 재개발 등 취득세 감면 ··········································182
제4장 양도소득세편
1. 기본 사항 ···················································· 185
1-1. 양도세와 관련한 기본 상식 ········································185
1-2. 1세대의 개념 ··················································194
1-3. 주택의 개념 ···················································200
1-4. 보유주택 수의 판단 ·············································203
2. 주택의 양도 시 비과세(소득법제89조①제3호) ························ 206
2-1. 요건(소득령제154조①본문) ········································206
2-2. 보유기간 및 거주기간(소득령제154조⑤) ·····························206
2-3. 보유 및 거주기간의 제한을 받지 않는 경우 ··························218
2-4. 거주기간의 제한을 받지 않는 경우 ·································221
2-5. 거주기간 또는 보유기간을 통산하는 경우 ····························221
2-6. 일시적 1세대 2주택 비과세 ·······································222
2-7. 일시적 1세대 3주택 비과세 ·······································228
2-8. 비과세 판단 시 소유주택에서 배제하는 주택 ·························228
2-9. 다가구주택 ····················································246
2-10. 고가주택 ·····················································247
2-11. 겸용주택의 경우(주택 + 상가등) ··································248
2-12. 주택에 딸린 토지 ··············································249
2-13. 비과세 대상 주택부수토지 ······································250
3. 거주주택 양도 시 비과세 특례 ···································· 252
3-1. [장기임대주택 + 거주주택]보유 중 거주주택 양도 시 비과세 특례 ········252
3-2. [장기가정어린이집 + 거주주택] 보유 중 거주주택의 양도 시 비과세 특례 ·· 263
4. 조합원입주권의 양도 시 비과세(소득법제89조①제4호) ·················· 267
4-1. 조합원입주권 비과세 요건 ········································267
4-2. 사례 ·························································270
5. [일반주택 + 주택분양권] 보유 중 일반주택의 양도 시 세금 ·············· 274
5-1. 주택 수에 산입하는 주택분양권 ····································274
5-2. [일반주택 + 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ·········276
5-3. [종전주택 + 3년 이내 주택분양권] 보유 중 종전주택 양도 시 비과세 ·····276
5-4. [종전주택 + 3년 경과 주택분양권] 보유 중 종전주택 양도 시 비과세 특례 ··· 278
5-5. [일반주택 + 상속받은 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ···280
5-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택+
상속 외 주택분양권)] 보유 중 일반 주택을 선양도 시 비과세 특례 ······· 282
5-7. 동거봉양 또는 혼인에 의한 주택분양권 보유 세대의 일반주택 비과세 특례 ··· 285
5-8. [문화재주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례··· 286
5-9. [이농주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례 ·· 286
6. [일반주택 + 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례 ········ 287
6-1. 원칙 ··························································287
6-2. 조합원입주권 취득 후 3년내에 종전의 주택 양도 시 비과세 특례 ········ 288
6-3. [일반주택 + 취득 후 3년경과 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례··· 292
6-4. [대체주택 + 조합원입주권] 보유 중 대체주택의 양도 시 비과세 특례 ·····296
6-5. [일반주택 + 상속조합원입주권] 보유 중 일반주택의 양도 시 비과세 특례 ·· 303
6-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택 +
상속 외 조합원입주권)] 보유 중 일반 주택을 선양도 하는 경우 ········· 308
6-7. 동거봉양에 의한 조합원입주권 보유 세대의 일반주택 비과세 특례 ········311
6-8. [일반주택 + 혼인합가 조합원입주권] 보유 중 일반주택의 선양도 시 비과세특례 ·· 313
6-9. [(일반주택 + 조합원입주권) + 문화재주택] 보유 중 일반주택의 선양도 시 비과세 특례··· 315
6-10. [(일반주택 + 조합원입주권) + 이농주택] 보유 중 일반주택 선양도시 비과세특례 ·· 317
7. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 보유 중 주택 양도 시 중과세 ·· 320
7-1. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 중과세 내용 ···············320
7-2. 1세대 2주택 중과세 배제 주택 ·····································323
8. 1세대 3주택(또는 조합원입주권ㆍ주택분양권)이상 보유 중 주택 양도 시 중과세 ·· 332
8-1. 1세대 3주택 중과세 개요 ·········································332
8-2. 중과세 배제 주택 ···············································336
8-3. 장기임대주택 등의 의무임대기간 등의 요건 충족 전에 일반주택을 먼저 양도하는 경우··· 356
8-4. 민간임대주택법 개정에 따른 장기임대주택 말소 시 중과세 배제 ·········360
8-5. 혼인으로 1세대3주택(조합원입주권ㆍ주택분양권 포함)이상에 해당되는 경우 365
9. 장기임대주택에 양도소득세 주요 감면 규정 ·························· 368
9-1. 장기일반민간임대주택등에 대한 양도소득세의 과세특례 (조특법 제97조의3) ·· 368
9-2. 장기임대주택에 대한 양도소득세의 과세특례 (조특법 제97조의4) ·········374
9-3. 장기임대주택등에 대한 양도소득세 세액감면 (조특법 제97조의5) ·········375
제5장 재산세편
5-1. 과세대상은? ···················································· 381
5-2. 누가 재산세를 내야 하나요? ······································381
5-3. 주택에 대한 재산세의 납세지는 어디인가요? ·························382
5-4. 재산세는 어떤 금액을 기준으로 부과하나요? ·························382
5-5. 주택 재산세율은? ··············································· 383
5-6. 1세대 1주택자에 대한 혜택은 없나요? ······························383
5-7. 재산세에 부가하여 내야하는 세금은 없나요? ·························386
5-8. 주택 재산세 납부 시기는? ········································388
5-9. 재개발사업에서 관리처분계획인가 고시일 이후 주택에 대한 재산세는? ···· 388
제6장 종합부동산세편
1. 주택에 대한 과세 ·············································· 393
1-1. 납세의무자 ····················································· 393
1-2. 1세대 1주택의 범위 ··············································394
1-3. 합산배제 주택 ·················································· 395
1-4. 과세표준 ······················································ 401
1-5. 세율 및 세액 ··················································· 402
1-6. 세부담 상한 ··················································· 404
2. 재개발 등 조합원관련 종합부동산세 ································ 405
2-1. 조합원입주권에도 종합부동산세가 부과되나요? ·······················405
2-2. 재개발 등으로 주택건물 멸실 후 종합부동산세는? ····················405
2-3. 준공 되었으나 조합원분담금 일부를 내지 않은 경우에는? ··············406
2-4. 준공 이후 종합부동산세는? ······································· 407
제7장 상속증여세편
1. 상속세 ·······················································411
1-1. 과세대상 ·······················································411
1-2. 상속순위 ·······················································411
1-3. 납세의무 ······················································414
1-4. 상속세의 과세표준 및 세액계산 ····································414
1-5. 세액공제 ······················································ 424
2. 증여세 ······················································ 426
2-1. 과세대상 및 납세의무 ············································426
2-2. 특수한 증여재산의 유형 ··········································426
2-3. 증여세의 과세표준 및 세액계산 ····································433
2021 재개발 주택세금 길라잡이
3. 재산평가 ···················································· 436
3-1. 평가의 원칙(주택) ···············································436
3-2. 유사매매 사례가액 ··············································437
3-3. 보충적 평가액 ·················································438
3-4. 저당권 등이 설정된 재산 평가의 특례 ······························439
3-5. 주택 재산평가 순서 ·············································440
3-6. 꼬마빌딩 등의 감정평가 ··········································441
4. 신고와 납부 ·················································· 441
4-1. 신고기한 ······················································441
4-2. 신고세액 공제 ··················································442
4-3. 납부 ·························································442