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<P><A href="http://www.nts.go.kr/menu/users/ntsdetail1/income_method5_6.htm" target=new><FONT face=이솝체 color=#ff6600 size=3><STRONG>증여세 계산 흐름도와 증여세 세율이 있는 곳으로 <FONT size=5>클릭 </FONT></STRONG></FONT></A><FONT size=3><STRONG>
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<P> </P>
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<P align=center><B>증여재산가액</B></P></TD>
<TD width=34>
<P align=center>…</P></TD>
<TD width=380>
<P><B><FONT size=2>증여당시의 시가</FONT></B></P></TD></TR>
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<P align=center>+</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center>10년내 증여재산 가산액</P></TD>
<TD width=34>
<P align=center>…</P></TD>
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<P><FONT size=2>10년내 동일으로부터 재산을 합산함<BR>(부와모, 조부와조모, 외조부와외조모는 동일인으로 봄)</FONT></P></TD></TR>
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<TD width=207>
<P align=center>↓</P></TD>
<TD width=34>
<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207 bgColor=silver>
<P align=center><B>증여세 과세가액</B></P></TD>
<TD width=34>
<P align=center> </P></TD>
<TD width=380>
<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center>-</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207>
<P align=center>증여재산공제</P></TD>
<TD width=34>
<P align=center>…</P></TD>
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<P><FONT size=2>직계존비속 3천만원(단, 미성년자 15백만원)<BR>배우자 3억원, 기타친족 5백만원, 타인은 공제없음</FONT></P></TD></TR>
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<TD width=207>
<P align=center>↓</P></TD>
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<P align=center> </P></TD>
<TD width=380>
<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207>
<P align=center>증여세 과세표준</P></TD>
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<P align=center>…</P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center>×</P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center>세 율</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2>아래 세율표 참조(1억이하 10%~30억초과 50%)</FONT></P></TD></TR>
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<P align=center>↓</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207>
<P align=center><B>증여세 산출세액</B></P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2><U><STRONG>세대를 건너뛴 증여시(예 : 조부모 → 손자) 30% 할증</STRONG></U></FONT></P></TD></TR>
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<P align=center>-</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207>
<P align=center>기납부증여세액공제</P></TD>
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<P align=center>…</P></TD>
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<P><FONT size=2>10년내 증여재산 합산과세시 당초 납부세액 공제</FONT></P></TD></TR>
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<P align=center>-</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center>신고세액공제</P></TD>
<TD width=34>
<P align=center>…</P></TD>
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<P><FONT size=2>신고기한내 신고하면 신고세액공제 10% 적용</FONT></P></TD></TR>
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<P align=center>+</P></TD>
<TD width=34>
<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<TD style="BORDER-RIGHT: black 1px solid; BORDER-TOP: black 1px solid; BORDER-LEFT: black 1px solid; BORDER-BOTTOM: black 1px solid" width=207>
<P align=center>가산세</P></TD>
<TD width=34>
<P align=center>…</P></TD>
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<P><FONT size=2>신고기한내 신고·납부를 하지 아니하면 신고불성실<BR>가산세 10~20%, 납부불성실가산세 1일당 0.0003을<BR>가산</FONT></P></TD></TR>
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<P align=center>↓</P></TD>
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<P align=center> </P></TD>
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<P><FONT size=2></FONT> </P></TD></TR>
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<P align=center><B>납부할 세액</B></P></TD>
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<P> </P></TD>
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<P> </P></TD></TR></TBODY></TABLE></P>
<P align=justify><STRONG></STRONG> </P>
<P align=justify><STRONG></STRONG> </P>
<P align=justify><STRONG>※ 증여세 세율</STRONG></P>
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<P align=center>과 세 표 준</P></TD>
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<P align=center>세 율</P></TD></TR>
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<TD width=324 height=36>
<P align=justify> 1억원 이하</P></TD>
<TD width=324 height=36>
<P align=center>과세표준 × 10%</P></TD></TR>
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<TD width=324 height=36>
<P align=justify> 1억원 초과 5억원 이하</P></TD>
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<P align=justify>(과세표준×20%) ­ 1천만원</P></TD></TR>
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<TD width=324 height=36>
<P align=justify> 5억원 초과 10억원 이하</P></TD>
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<P align=justify>(과세표준 ×30%) - 6천만원</P></TD></TR>
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<TD width=324 height=36>
<P align=justify> 10억원 초과 30억원 이하 </P></TD>
<TD width=324 height=36>
<P align=justify>(과세표준×40%) - 1억6천만원</P></TD></TR>
<TR>
<TD width=324 height=36>
<P align=justify> 30억원 초과</P></TD>
<TD width=324 height=36>
<P align=justify>(과세표준×50%) - 4억6천만원</P></TD></TR></TBODY></TABLE></P><A name="[문서의 처음]"></A>
<P style="FONT-SIZE: 23px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 23px; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 23px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 23px; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 23px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 23px; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 23px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 23px; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 23px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 23px; COLOR: #000000; LINE-HEIGHT: 18px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">Ⅳ. 기타 개정사항</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 46px; COLOR: #000000; TEXT-INDENT: -46px; LINE-HEIGHT: 37px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 37px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 22px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 22px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><A name=#43801359></A></SPAN>
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<TBODY>
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<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=390 colSpan=2 height=33 rowSpan=2>
<P class=HS1><SPAN style="FONT-SIZE: 18px; COLOR: #000000; LINE-HEIGHT: 40px; FONT-FAMILY: '신명 태고딕'; TEXT-ALIGN: justify">1.양도소득세 부당행위계산부인 규정 보완</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=7 height=5>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=7 bgColor=#7f7f7f height=28>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=11 height=5>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=378 bgColor=#7f7f7f height=5>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=7 bgColor=#7f7f7f height=5>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 2px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR></TBODY></TABLE><SPAN></SPAN><SPAN style="FONT-SIZE: 20px; COLOR: #000000; LINE-HEIGHT: 30px; FONT-FAMILY: '한양중고딕'; TEXT-ALIGN: justify"></SPAN></P>
<P class=HS2><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '신명 세고딕'; TEXT-ALIGN: justify">(소득세법 제101조 제2항) </SPAN></P>
<P class=HS2><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '신명 세고딕'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 5px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 5px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 13px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify">가. 개정취지</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify"> </SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 13px 0px 0px 64px; COLOR: #000000; TEXT-INDENT: -24px; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">◦ 1세대2주택과 비사업용 토지에 대한 양도세율 인상으로 </SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">증여세율(10～50%)</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">이 </SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">양도세 중과세율(60%)</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">보다 낮은 점을</SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> 이용하여</SPAN> </P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 37px; COLOR: #000000; TEXT-INDENT: -37px; LINE-HEIGHT: 13px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 13px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 69px; COLOR: #000000; TEXT-INDENT: -69px; LINE-HEIGHT: 25px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 25px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> <FONT style="BACKGROUND-COLOR: #ffed43">- </FONT></SPAN><FONT style="BACKGROUND-COLOR: #ffed43"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 25px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><FONT style="BACKGROUND-COLOR: #ffed43">증여후 </FONT>양도를 통하여 양도세 중과를 회피할 소지가 </SPAN><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 25px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">있으므로 부당행위계산부인 기간 연장(3년 → 5년)</SPAN> </FONT></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 0px 37px; COLOR: #000000; TEXT-INDENT: -37px; LINE-HEIGHT: 13px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 13px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 13px 0px 0px 63px; COLOR: #000000; TEXT-INDENT: -23px; LINE-HEIGHT: 4px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 4px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 13px 13px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify">나. 개정내용 </SPAN></P>
<P style="FONT-SIZE: 15px; MARGIN: 0px 0px 13px 13px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '휴먼옛체'; TEXT-ALIGN: justify"><A name=#43801371></A></SPAN>
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<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: center">종 전</SPAN></P></TD>
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<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid" vAlign=center width=253 bgColor=#d8d8d8 height=29 rowSpan=3>
<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: center">개 정</SPAN></P></TD>
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<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '한양그래픽'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
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<P style="FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 29px; FONT-FAMILY: '한양중고딕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 29px; FONT-FAMILY: '한양중고딕'; TEXT-ALIGN: justify"> </SPAN></P></TD>
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<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=253 height=20>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=4 bgColor=#666666 height=20>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=top width=249 colSpan=2 height=107 rowSpan=5>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 43px; COLOR: #000000; TEXT-INDENT: -20px; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">◦ </SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">양도세 부담을 줄이기 위해 특수</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">관계자에게 자산을 증여한 후 </SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">수증자가 3년 이내에 그 자산을</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> 양도하는 경우</SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 45px; COLOR: #000000; TEXT-INDENT: -22px; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> -</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">증여자가 자산을 직접 양도</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">한 것으로 간주</SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 49px; COLOR: #000000; TEXT-INDENT: -26px; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=top width=4 bgColor=#666666 height=48>
<P style="FONT-SIZE: 13px; MARGIN: 6px 23px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=top width=253 height=107 rowSpan=5>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 49px; COLOR: #000000; TEXT-INDENT: -26px; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> ◦ </SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">증여자가 자산을 직접 양도한</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">것</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">으로 간주하는 부당행위계</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">산</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">부인 규정의 적용기간을</SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 49px; COLOR: #000000; TEXT-INDENT: -26px; LINE-HEIGHT: 10px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 10px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN>
<P style="FONT-SIZE: 15px; MARGIN: 6px 23px 6px 52px; COLOR: #000000; TEXT-INDENT: -29px; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> -</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">수증자가 증여일부터 5년 이내</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">에</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> </SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify">그 자산을 양도하는 경우로</SPAN><SPAN style="FONT-SIZE: 14px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"> 연장 </SPAN></P></TD>
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<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 13px; MARGIN: 6px 23px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=4 bgColor=#666666 height=59 rowSpan=4>
<P style="FONT-SIZE: 1px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 1px; COLOR: #000000; LINE-HEIGHT: 3px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 13px; MARGIN: 6px 23px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 13px; MARGIN: 6px 23px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 13px; MARGIN: 6px 23px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD></TR>
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<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=242 bgColor=#666666 height=3>
<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.1mm; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=4 bgColor=#666666 height=3>
<P style="FONT-SIZE: 3px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 3px; COLOR: #000000; LINE-HEIGHT: 6px; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"></SPAN> </P></TD>
<TD style="BORDER-RIGHT: #000000 0.1mm; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.1mm; BORDER-BOTTOM: #000000 0.1mm" vAlign=center width=253 bgColor=#666666 height=3>
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증여세
☞ 증여세 계산 흐름도와 증여세 세율이 있는 곳으로
다음검색
첫댓글 좋은 게시물이네요. 스크랩 해갈게요~^^
끝임 없이 공부하시는 청풍님이 부럽고 존경스럽네요...
증여받은 후 5년(2005년이전에는 3년)이내 팔 경우에 부당이익계산--->
좋은내용 이네용~스크랩좀..
늘 공부하는 모습이 아름다워라
스크랩 해 갈게요
^*^
안방에서 팬티노출 아줌마와 섯다의 짜릿함!
http://sdg938.net
승부사들의 진정한 한판 승부! “ 화투 “
회원가입만 하셔도 5000원의 무료머니를 드립니다
귀찮은 다운로드 이제그만,웹에서 바로 즐기는 화투!
http://sdg938.net
국내 최다 회원보유 고객만족도1위!!!
화투의 짜릿한 손맛을 즐겨보세요.
안방에서 팬티노출 아줌마와 섯다의 짜릿함!
http://sdg938.net
승부사들의 진정한 한판 승부! “ 화투 “
회원가입만 하셔도 5000원의 무료머니를 드립니다
귀찮은 다운로드 이제그만,웹에서 바로 즐기는 화투!
http://sdg938.net
국내 최다 회원보유 고객만족도1위!!!
화투의 짜릿한 손맛을 즐겨보세요.