농지교환.분합,농지대토의 양도세비과세, 감면

<TABLE cellSpacing=1 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD height=30> <TABLE cellSpacing=0 cellPadding=0 width="98%" align=center border=0> <TBODY> <TR> <TD><FONT color=#006699>농지교환.분합,농지대토의 양도세비과세, 감면</FONT></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD background=b_img/board_dot.gif height=1></TD></TR> <TR> <TD height=30> <TABLE cellSpacing=0 cellPadding=0 width="98%" align=center border=0> <TBODY> <TR> <TD><STRONG><FONT color=#999999>글쓴이 : </FONT></STRONG><FONT color=#999999>리치공인중개사사무소</FONT></TD> <TD><STRONG><FONT color=#999999>등록일 : </FONT></STRONG><FONT color=#999999>2007-03-15 11:15:47</FONT></TD> <TD><STRONG><FONT color=#999999>조회수 : </FONT></STRONG><FONT color=#999999>0</FONT></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD bgColor=#555555 height=2></TD></TR> <TR> <TD height=20> <TABLE cellSpacing=0 cellPadding=13 width="100%" border=0> <TBODY> <TR> <TD bgColor=#f9f8f4> <TABLE cellSpacing=0 cellPadding=0 width=500 border=0> <TBODY> <TR> <TD class=subdody_news_title16 style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 2px; PADDING-TOP: 5px"></TD></TR> <TR> <TD background=/common/images/common/body_view_titline.gif height=5> <IMG height=5 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fnts.korea.kr%2Fcommon%2Fimages%2Fcommon%2Fbody_view_titline.gif" width=5></TD></TR> <TR> <TD class=subdody_news_title style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 7px"> <DIV><STRONG><FONT color=#0000ff>양도소득세가 비과세되는 농지의 교환 또는 분합 및 양도소득세가 감면되는 농지의 대토란?</FONT></STRONG></DIV> <DIV><STRONG><FONT color=#0000ff></FONT></STRONG> </DIV></TD></TR> <TR> <TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 7px"> <DIV><A name="[문서의 처음]"></A></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">다음의 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">조건을 갖춘 농지의 교환 또는 분합(分合)</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">에 대하여는 양도소득세가 과세되지 않습니다(법89조① 2호).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">이 경우 쌍방 토지가액의 차액은 가액이 큰 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">농지가액의 1/4 이하</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">에 해당해야 합니다(영153 ①).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 19.24pt; COLOR: #ff0000; TEXT-INDENT: -19.24pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 국가 또는 지방자치단체가 시행하는 사업으로 인하여 교환 또는 분합하는 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #ff0000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 국가 또는 지방자치단체가 소유하는 토지와 교환 또는 분합하는 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 15pt; COLOR: #ff0000; TEXT-INDENT: -15pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">경작상 필요에 의하여 교환하는 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 15pt; COLOR: #000000; TEXT-INDENT: -15pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">   다만, 교환에 의하여 새로이 취득하는 농지를 3년 이상 농지소재지에 거주하면서 경작하는 경우에 한합니다.</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 15.5pt; COLOR: #ff0000; TEXT-INDENT: -15.5pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 농어촌정비법·농지법·농업기반공사 및 농지관리기금법 또는 농업협동조합법에 의하여 교환 또는 분합하는 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">사례 》</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> <TABLE height=28 cellSpacing=0 cellPadding=3 width=494 border=1> <TBODY> <TR> <TD width=484 height=26>  <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">갑과 을은 경작상 필요에 의하여 농지를 교환함</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">갑이 소유했던 농지는 공시지가가 5천만원, 을이 소유했던 농지는 공지시가가 8천만원임</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">⇒ 공시지가 차액(3천만원) > 가액이 큰 농지가액의 1/4(8천만원/4 = 2천만원)</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">쌍방 토지가액의 차액이 가액이 큰 농지가액의 1/4을 초과 → 비과세가 적용되지 아니함</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV></TD></TR></TBODY></TABLE><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">경작상 필요에 의하여 자경농지를 팔고 다른 농지를 샀을 때(</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">즉, 代土 하였을 때</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">) 양도소득세가 감면됩니다(조특법 70, 조특령 67).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 20.21pt; COLOR: #ff0000; TEXT-INDENT: -20.21pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #008000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">단, 종전 농지를 양도한 날부터 1년 내에 새로 취득한 농지의 면적이 1/2 이상이거나 가격이 1/3 이상인</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 다른 농지를 사야 합니다(다른 농지를 먼저 샀을 때에는 그 산 날부터 1년 안에 종전 농지를 팔아야 함).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 19.48pt; COLOR: #ff0000; TEXT-INDENT: -19.48pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 판 농지는 그 농지 소재지에 거주하면서 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff00ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">판 날부터 소급하여</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3년 이상 경작</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">했어야 합니다.</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 19.48pt; COLOR: #ff0000; TEXT-INDENT: -19.48pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 산 농지를 그 농지 소재지에 거주하면서 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff00ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">산 날부터 계속하여</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3년 이상 경작해</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">야 합니다.</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">대토에 따른 감면방법은 다음과 같습니다.</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 18.69pt; COLOR: #ff0000; TEXT-INDENT: -18.69pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 당해 농지의 양도로 인하여 발생한 양도소득세의 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">100%가 감면</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">됩니다(조특법70).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">    - </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">농어촌특별세는 비과세됩니다</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">(농특세법시행령4).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 19.8pt; COLOR: #ff0000; TEXT-INDENT: -19.8pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff00ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">2006.1.1 이후 양도분부터</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 8년 이상 자경농지 양도(조특법 69)에 따른 양도소득세와 합해 5개 과세기간 양도소득세 합계액이 1억원을 초과하는 경우에는 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">1억원까지만 감면</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">됩니다(법률 제7839호 조특법133 ①., 조특부칙36 ①, ②., 2005.12.31). </SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">다음에 해당하는 경우에는 농지의 교환·분합 및 대토를 하더라도 양도소득세가 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff00ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">과세</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">됩니다(영153 ④, 조특법70 ②, 조특령67 ⑤).</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 18.06pt; COLOR: #ff0000; TEXT-INDENT: -18.06pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 양도일 현재 특별시·광역시 또는 시지역에 있는 농지 중 도시계획법에 의한 주거지역·상업지역 또는 공업지역에 편입된 날부터 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #ff00ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3년이 지난 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt 0pt 0pt 19.03pt; COLOR: #ff0000; TEXT-INDENT: -19.03pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 12pt; COLOR: #ff0000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">≫</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 농지 외의 토지로 </SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #0000ff; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">환지예정지 지정이 있은 경우로서</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 그 지정일부터 3년이 지난 농지</SPAN> <DIV></DIV> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> <DIV></DIV> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR><SPAN style="FONT-SIZE: 12pt"><BR> <TABLE height=62 cellSpacing=0 cellPadding=3 width=512 bgColor=#cfe9d7 background="" border=1> <TBODY> <TR> <TD width=502 height=60>  <A name="[문서의 처음]"></A> <SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">위 내용에 대한 문의는 국세청 종합상담센터로 해주시기 바랍니다</SPAN> <P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">   국세청종합상담센터( <A href="http://call.nts.go.kr/" target=_blank><FONT color=#4e4e4e size=2>http://call.nts.go.kr</FONT></A>  ☎ 1588-0060 )</SPAN> <DIV></DIV></TD></TR></TBODY></TABLE><BR></SPAN></SPAN> <DIV></DIV></TD></TR> <TR> <TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 20px"><SPAN class=text_main_more>게시일 2007-03-12 14:29:00.0</SPAN></TD></TR></TBODY></TABLE><BR><BR></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>