양도소득세 올해 기출

<span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 한양신명조; font-weight: bold; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">27. 다음은 거주자 갑이 양도한 1세대 1주택에 해당하는 주택에 관한 자료이다. 거주자 갑이 양도한 주택의 양도소득금액으로 옳은 것은? 단, 세부담을 최소화하는 방향으로 필요경비를 선택한다.<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; table-layout: fixed; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 310.42pt; height: 163.94pt;">(1) 확인되는 취득 및 양도에 관한 자료<table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; table-layout: fixed; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 51.11pt; height: 11.82pt;">구 분</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 53.94pt; height: 11.82pt;">일 자</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 99.22pt; height: 11.82pt;">실지거래가액<span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">(시가<span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">)</td><td valign="middle" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 76.58pt; height: 11.82pt;">기준시가</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 51.11pt; height: 11.82pt;">취 득</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 53.94pt; height: 11.82pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">2012.6.5.</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 99.22pt; height: 11.82pt;">미확인</td><td valign="middle" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 76.58pt; height: 11.82pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">450,000,000원</td></tr><tr><td valign="middle" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 51.11pt; height: 11.82pt;">양 도</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 53.94pt; height: 11.82pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">2017.9.8.</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 99.22pt; height: 11.82pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">1,000,000,000원</td><td valign="middle" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 76.58pt; height: 11.82pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0.1pt; font-family: 한양신명조; font-size: 9pt; mso-fareast-font-family: 한양신명조; mso-ascii-font-family: 한양신명조; mso-font-width: 100%; mso-text-raise: 0pt;">900,000,000원</td></tr></tbody></table>(2) 2014.11.9.에 위 주택에 대해 자본적 지출 40,000,000원을 지급하였다.(3) 양도당시 계약서 작성, 부동산 중개수수료 등으로 10,000,000원을 지출하였다.(4) 동 주택에 대한 장기보유특별공제율은 40%를 적용한다.(5) 위의 주택은 등기된 자산이며, 해당 과세기간에 동 주택 외의 다른 양도소득세 과세거래는 없었다.</td></tr></tbody></table><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; table-layout: fixed; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 20.79pt; height: 15.65pt;">①</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 83.97pt; height: 15.65pt;">21,500,000원</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 21.7pt; height: 15.65pt;">②</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 83.96pt; height: 15.65pt;">24,000,000원</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 21.7pt; height: 15.65pt;">③</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 81.14pt; height: 15.65pt;">24,500,000원</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 20.79pt; height: 15.65pt;">④</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 83.97pt; height: 15.65pt;">27,600,000원</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 21.7pt; height: 15.65pt;">⑤</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 83.96pt; height: 15.65pt;">29,190,000원</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 21.7pt; height: 15.65pt;">   </td><td valign="middle" style="padding: 1.41pt 5.1pt; border: currentColor; width: 81.14pt; height: 15.65pt;">   </td></tr></tbody></table>   양도가액:1,000-취득가액:환산취득가액:500(1,000x450/900)-기타비용:개산공제:450x3%=13.5ㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡ양도차익:486.5-장기보유공제:486.5x40%ㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡ양도소득금액:291.9답이 왜 단위가 다르죠....