[목 차]

ㆍ 주택과 관련된 연중 세무 일정 014

ㆍ 주택의 취득시 세금 신고 일정 015

ㆍ 주택의 양도･상속･증여시 세금 신고 일정 015

ㆍ 1세대 1주택 등 요건･혜택 및 주택 수 계산 주요 내용 비교 016

제1편 주택의 취득과 관련된 세금

제1장 주택에 대한 취득세

1. 취득세 과세대상과 납세의무자 ································································025

가. 취득세 과세대상(지방법§6) ·····································································025

나. 납세의무자 및 취득시기(지방법§7, 지방령 §20) ····································026

2. 취득세 과세표준과 세율 ···········································································027

가. 과세표준(지방법§10~10의6) ···································································027

나. 세율(지방법§11) ·····················································································029

다. 취득세 계산방법 ·····················································································030

3. 취득세 중과세 ····························································································031

가. 다주택자의 주택 유상 취득 중과세(지방법§13의2①2.) ··························031

나. 법인의 주택 유상 취득 중과세(지방법§13의2①1.) ································047

다. 조정대상지역 내 주택 무상취득 중과세(지방법§13의2②) ······················048

라. 고급주택 중과세(지방법§13⑤3.) ····························································049

4. 취득세 감면 ································································································050

가. 임대주택에 대한 취득세 감면 ·································································050

나. 생애최초 주택 구입에 대한 취득세 감면(지특법§36의3) ························052

다. 전세사기피해자 지원을 위한 감면(지특법§36의4) ··································054

라. 출산･양육을 위한 주택 취득에 대한 취득세 감면(지특법§36의5) ··········056

5. 취득세에 부가되는 세금 ···········································································057

가. 지방교육세(지방법§151) ·········································································057

나. 농어촌특별세(농특세법§5①6) ·································································058

6. 주택 취득 관련 신고절차 ·········································································060

제2장 주택취득자금에 대한 확인

1. 부동산 거래신고와 자금조달 계획서 제출 ·············································062

가. 부동산 거래의 신고 ················································································062

나. 주택취득자금 조달 및 입주계획서(부동산거래신고령§3①) ······················064

다. 신고 내용 검증 및 조사 ·········································································066

2. 주택 취득자금에 대한 자금출처조사 ·······················································067

제2편 주택의 보유와 관련된 세금

제1장 주택에 대한 재산세

1. 재산세 과세대상과 납세자 ········································································079

가. 주택의 종류와 범위(지방법§104) ···························································079

나. 재산세 과세기준일과 납세의무자 ····························································082

2. 재산세 과세표준과 세액의 계산 ······························································085

가. 재산세 과세표준(지방법§110) ·································································085

나. 재산세 세율(지방법§111, §111의2) ·······················································086

다. 재산세 계산방법 ·····················································································088

3. 재산세 부과와 감면 ···················································································090

가. 재산세 부과와 납부기한(지방법§115~§119) ···········································090

나. 임대주택에 대한 재산세 감면 ·································································092

다. 전세사기피해자 지원을 위한 감면(지특법§36의4) ··································095

4. 재산세에 부가되는 세금 ···········································································095

가. 재산세 도시지역분(지방법§112) ·····························································095

나. 지방교육세(지방법§151) ·········································································096

다. 지역자원시설세(지방법§146③) ·······························································097

제2장 주택에 대한 종합부동산세

1. 종합부동산세 과세대상 및 납세의무자 등 ·············································104

가. 종합부동산세 도입(종부법§1) ·································································104

나. 종합부동산세 과세대상(종부법§2) ···························································104

다. 종합부동산세 과세기준일과 납세의무자(종부법§3, §7) ···························105

2. 종합부동산세 과세표준과 세액의 계산 ···················································106

가. 종합부동산세 계산방법(종부법§8) ···························································106

나. 종합부동산세 과세표준 ···········································································108

다. 세율적용과 납부할 세액 계산(종부법§9, §10) ·······································109

3. 1세대 1주택자 혜택 ··················································································117

가. 1세대의 범위(종부령§1의2) ····································································117

나. 1세대 1주택자 범위(종부령§2의3, 4의2) ···············································117

다. 1세대 1주택자 혜택 ···············································································122

4. 종합부동산세 부과와 신고･납부 ······························································124

가. 종합부동산세 부과와 납부 ······································································124

나. 종합부동산세 신고 및 고지세액의 취소(종부법§16③) ····························127

5. 합산배제 적용요건 및 신고 ·····································································128

가. 합산배제 임대주택(종부령§3①) ······························································128

나. 합산배제 임대주택 요건 ·········································································130

다. 합산배제 사원용 주택 등(종부령§4①) ····················································134

라. 합산배제 신고 및 사후관리 ····································································138

제3편 주택의 임대와 관련된 세금

제1장 주택임대소득 계산방법

1. 주택임대소득에 대한 이해 ········································································147

2. 주택임대소득 과세요건 및 주택 수의 계산 ···········································149

가. 주택임대소득 과세요건(소득법§12, §25) ················································149

나. 주택 수 계산(소득령§8의2③) ·································································150

3. 과세방법과 총수입금액의 계산 ································································154

가. 주택임대소득 과세방법(소득법§64의2) ···················································154

나. 총수입금액 계산(소득법§24) ···································································154

제2장 필요경비와 세액 계산

1. 종합소득과세 필요경비와 세액 ································································160

가. 장부기장에 따른 필요경비 계산(소득법§27) ···········································160

나. 경비율 제도에 따른 필요경비 계산(소득령§143) ····································161

다. 산출세액 계산(소득법§14) ······································································164

2. 분리과세 필요경비와 세액(소득법§64의2②) ··········································165

가. 분리과세 선택시 필요경비 ······································································165

나. 분리과세 선택시 산출세액 계산 ·····························································166

제3장 세액감면 및 신고･납부

1. 소형주택임대사업자 세액감면 ··································································170

가. 세액감면 요건(조특법§96) ······································································170

나. 감면받은 후 의무임대기간을 채우지 못하는 경우(조특령§96⑥,⑦) ········171

다. 세액감면 신청방법(조특령§96⑧) ····························································172

2. 사업장 현황신고 ························································································172

가. 사업장 현황신고 내용 ············································································172

나. 홈택스를 통한 신고 ················································································173

다. 사업장 현황신고서 작성사례 ··································································174

3. 종합소득세 신고･납부 ···············································································177

가. 신고･납부기간 및 첨부서류(소득법§70) ··················································177

나. 종합소득세 신고서 작성사례 ··································································177

제4편 주택의 양도와 관련된 세금

제1장 주택에 대한 양도소득세

1. 양도소득세의 기본내용 ·············································································192

가. 납세의무자(소득법§2①) ··········································································192

나. 양도소득세 과세대상(소득법§94) ····························································193

다. 양도 또는 취득시기(소득법§98) ·····························································194

2. 양도소득 과세표준과 세액의 계산 ··························································198

가. 양도가액(소득법§96) ··············································································198

나. 필요경비(소득법§97) ··············································································198

다. 양도차익의 산정(소득법§100) ·································································204

라. 장기보유특별공제(소득법§95) ·································································211

마. 과세표준 및 세율(소득법§92) ·································································213

3. 양도소득세 신고･납부 ···············································································216

가. 예정신고･납부(소득법§105) ····································································216

나. 확정신고･납부(소득법§110) ····································································216

제2장 주택 등에 대한 비과세

1. 1세대 1주택 비과세 ··················································································220

가. 1세대 1주택 비과세 요건(소득령§154①) ··············································220

나. 양도소득세 비과세 배제(소득법§91) ·······················································227

다. 약정에 따라 용도변경한 경우 비과세 적용(소득령§154①) ·····················229

2. 1세대 2주택 비과세 특례 ········································································230

가. 일시적으로 2주택이 된 경우(소득령§155①) ··········································230

나. 상속받은 주택으로 2주택이 된 경우(소득령§155②, ③) ························232

다. 동거봉양 합가로 2주택이 된 경우(소득령§155④) ·································237

취득·보유·임대·양도·증여·상속 관련 모든 세금 정리

라. 혼인으로 2주택이 된 경우(소득령§155⑤) ·············································238

마. 부득이한 사유로 수도권 밖에 소재하는 주택을 취득하여 2주택이

된 경우(소득령§155⑧) ··········································································239

바. 장기임대주택 보유에 대한 거주주택 특례(소득령§155⑳) ······················240

3. 주택과 조합원입주권을 소유한 경우 비과세 특례 ································253

가. 조합원입주권의 정의(소득법§88 9.) ·······················································253

나. 조합원입주권 양도 시 비과세 ·································································254

다. 조합원입주권을 보유하고 주택 양도 시 비과세 ······································255

라. 사업시행기간 중 취득한 대체주택 양도 시 비과세 ································258

4. 주택과 분양권을 소유한 경우 비과세 특례(소득령§156의3) ··············261

가. 분양권의 정의(소득법§88 10.) ·······························································261

나. 분양권을 보유하고 주택 양도 시 비과세(소득령§156의3) ······················261

제3장 주택에 대한 감면 및 과세특례

1. 인구감소지역 주택 취득자에 대한 양도소득세 과세특례

(조특법§71의2) ··························································································266

가. 과세특례 요건 ························································································266

나. 과세특례 적용 방법 ················································································267

2. 장기임대주택에 대한 양도소득세의 감면(조특법§97) ···························268

가. 감면 요건 ·······························································································268

나. 임대기간의 계산 ·····················································································269

다. 감면내용 및 감면세액 ············································································269

3. 장기일반민간임대주택등에 대한 양도소득세의 과세특례

(조특법§97의3) ··························································································270

가. 과세특례 요건 ························································································270

나. 임대기간의 계산 ·····················································································273

다. 과세특례 내용 ························································································275

라. 과세특례 적용 시 장기보유특별공제액 계산 방법 ··································275

4. 장기임대주택에 대한 양도소득세의 과세특례(조특법§97의4) ··············276

가. 과세특례 요건 ························································································276

나. 임대기간의 계산 ·····················································································276

다. 과세특례 내용 ························································································277

5. 장기일반민간임대주택등에 대한 양도소득세 감면(조특법§97의5) ······278

가. 감면요건 ·································································································278

나. 임대기간의 계산 ·····················································································281

다. 감면내용 및 감면세액 계산 ····································································281

6. 수도권 밖의 지역에 있는 준공후미분양주택 취득자에 대한

양도소득세 과세특례(조특법§98의9) ·······················································282

가. 과세특례 요건 ························································································282

나. 과세특례 적용 방법 ················································································283

7. 신축주택 등 취득자에 대한 양도소득세의 과세특례(조특법§99의2) ·· 284

가. 과세특례 요건 ························································································284

나. 과세특례 내용 및 감면세액 계산 ···························································284

8. 농어촌주택 취득자에 대한 양도소득세 과세특례(조특법§99의4) ········286

가. 과세특례 요건 ························································································286

나. 과세특례의 내용 ·····················································································288

제4장 다주택자에 대한 중과세

1. 다주택자 중과제도 및 주택 수 계산(소득법§104) ································292

가. 다주택자 중과제도 ··················································································292

나. 주택 수 계산 ··························································································293

2. 다주택자 중과세율 적용 판정 절차(양도당시 기준) ······························294

3. 다주택자 중과대상 판정 시 주택의 범위 ···············································295

가. 1세대 3주택 이상에 해당하는 주택의 범위 ···········································296

나. 1세대가 주택과 조합원입주권 또는 분양권을 합하여 3개 이상

보유한 경우 ····························································································308

다. 1세대 2주택에 해당하는 주택의 범위 ····················································311

라. 1세대가 1주택과 조합원입주권 또는 분양권을 1개 보유한 경우 ···········314

4. 분양권 및 조합원입주권에 대한 중과세 ·················································318

취득·보유·임대·양도·증여·상속 관련 모든 세금 정리

제5편 주택의 무상이전(증여･상속)과 관련된 세금

제1장 주택에 대한 증여세

1. 증여세 과세대상과 납세의무자 ································································327

가. 증여세 과세대상(상증법§4) ·····································································327

나. 납세의무자(상증법§4의2) ········································································327

2. 증여세 과세표준과 세액의 계산 ······························································329

가. 증여세 과세표준(상증법§55) ···································································329

나. 세율적용과 납부할 세액 계산 ·································································338

3. 증여세 신고･납부 ······················································································341

가. 증여세 신고･납부기한(상증법§68①) ·······················································341

나. 증여세 신고 시 작성･제출하는 서류(상증령§65②) ·································342

다. 증여세 납부편의 제도 ············································································342

라. 기한 내 신고서 미제출 시 신고세액공제 적용배제 ································342

4. 증여세 결정 ································································································343

가. 증여세 결정(상증법§76①) ······································································343

나. 신고분에 대한 법정결정기한(상증법§76③) ·············································343

제2장 특수한 증여세 과세 유형

1. 주택의 저가양수 또는 고가양도에 따른 이익의 증여 ··························346

가. 개요(상증법§35) ·····················································································346

나. 증여세 과세요건 ·····················································································347

다. 증여세 납세의무자 ··················································································348

라. 증여재산가액 계산(상증령§26②,③,④) ···················································348

2. 주택 무상사용에 따른 이익의 증여 ························································350

가. 개요(상증법§37①) ··················································································350

나. 과세대상(상증법§37③) ···········································································350

다. 증여재산가액의 계산(상증령§27③,④) ····················································350

라. 증여시기(상증령§27③) ···········································································351

2026 주택과 세금

3. 주택 무상 담보 제공에 따른 이익의 증여 ·············································352

가. 개요(상증법§37②) ··················································································352

나. 과세대상(상증법§37③) ···········································································352

다. 증여재산가액의 계산(상증령§27⑥) ·························································352

라. 증여시기(상증령§27⑤) ···········································································353

4. 배우자 등에 양도한 주택의 증여추정 ·····················································354

가. 개요(상증법§44) ·····················································································354

나. 증여추정 대상 ························································································354

다. 증여추정 배제(상증법§44③) ···································································355

라. 세액 계산 ·······························································································356

5. 재산취득자금 등의 증여추정 ····································································356

가. 개요(상증법§45) ·····················································································356

나. 주택을 자력으로 취득하였다고 인정하기 어려운 경우(상증령§34) ··········357

다. 채무를 자력으로 상환하였다고 인정하기 어려운 경우(상증령§34) ··········357

라. 주택 취득자금에 사인간 금전소비대차(채무)가 포함된 경우 ···················358

제3장 주택에 대한 상속세

1. 상속세 과세대상과 납세의무자 ································································364

가. 상속세 과세대상(상증법§2) ·····································································364

나. 납세의무자(상증법§3의2) ········································································365

다. 상속개시일(상증법§2) ·············································································365

2. 상속세 과세표준과 세액의 계산 ······························································366

가. 상속세 과세표준(상증법§25) ···································································366

나. 세율적용과 납부할 세액 계산 ·································································374

3. 상속세 신고･납부 ······················································································377

가. 상속세 신고･납부기한(상증법§67①) ·······················································377

나. 상속세 신고 시 작성･제출하는 서류(상증령§64②) ·································377

다. 상속세 납부편의 제도 ············································································377

라. 기한 내 신고서 미제출 시 신고세액 공제 적용배제 ·······························378

취득·보유·임대·양도·증여·상속 관련 모든 세금 정리

4. 상속세 결정 ································································································379

가. 상속세 결정(상증법§76①) ······································································379

나. 신고분에 대한 법정결정기한(상증법§76③) ·············································379

부 록

1. 규제지역(투기과열지구･조정대상지역) 지정 현황 ··································383

2. 조정대상지역 지정･해제 현황 ··································································383