부동산 취득자금과 세금
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미성년자가 집을 사거나
성년자라도 직업·연령·소득 및 재산상태 등으로 보아 해당
부동산을 자신의 능력으로 취득하였다고 인정하기 어려운 경우에는 취득자금의 출처를 조사받게 됩니다. 자세히 알아보도록 하겠습니다.
1.
자금출처조사란?
어떤 사람이 재산을 취득하거나
부채를 상환하였을 때 그 사람의 직업·나이, 그동안의 소득세
납부실적·재산상태 등으로 보아 스스로의 힘으로 재산을 취득하거나 부채를 상환하였다고 보기 어려운 경우, 세무서에서 소요자금의 출처를 제시하도록 하여 출처를 제시하지 못하면 이를 증여 받은 것으로 보아 증여세를 징수하는
것을 자금출처조사라고 합니다.
2.
자금출처 소명은 어떻게 하나요?재산취득 자금출처 해명안내문을
받으면 해명자료는 최대한 구비하여 제출하여야 합니다.
■ 소명금액 범위
① 취득자금이 10억 원 미만인 경우
- 자금의 출처가 80% 이상
확인되면 전체가 소명된 것으로 봅니다.
② 취득자금이 10억 원 이상인
경우
-
자금의 출처를 입증하지 못한 금액이 2억 원 미만인 경우 취득자금 전체가 소명된 것으로 봅니다.
■ 자금출처 인정 범위
![](data:image/png;base64,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)
3.
자금출처를 입증하지 못하면?
세법에서는 직업·연령·소득 및 재산상태 등으로 보아 자력으로 재산을 취득하였거나 채무를
상환하였다고 인정하기 어려운 경우 그 자금을 증여받은 것으로 추정합니다. 따라서 조사결과 취득자금의
출처를 입증하지 못한 금액에 대하여는 증여세가 과세됩니다
※ 다만, 다음의 경우에는 증여추정 제외
=
미입증금액 <
[(취득 재산가액 또는 채무상환금액 × 20%)와 2억
원 중 적은 금액]
만약 사전에 신고하지 않았다면 10%~50%의 증여세뿐만 아니라 정상 신고한 때에 받을 수 있는 신고세액공제(7%)
를 받지 못하고 오히려 가산세까지 부담하게 됩니다.
부동산과 같은 고액의 재산을
취득하는 경우에는 자금 출처 조사에 대비할 수 있는 자료들을 준비해 놓으세요. 특히 개인간의 금전거래의
경우에는 사적인 차용증, 계약서, 영수증 등만 가지고는 거래사실을
인정받기 어려우므로 이를 뒷받침할 수 있는 예금 통장사본, 무통장입금증 등 금융거래 자료를 준비하는
것이 좋습니다.
[국세청 블로그 2017. 10. 18. 16:17]