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<DIV id=title_1 class=htitle><SPAN class="pcol1 itemSubjectBoldfont"><FONT color=#557a74 size=4>◆포광양도양수/건물부가세◆</FONT></SPAN> <SPAN class="cate pcol2"><IMG class="pcol2b fil3" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif" width=1 height=11><FONT color=#557a74> </FONT><A class=pcol2 href="http://blog.naver.com/PostList.nhn?blogId=park48245&categoryNo=143&from=postList"><U><FONT color=#557a74>포괄양도양수,건물 부가세</FONT></U></A><FONT color=#557a74> / </FONT><A class=pcol2 href="http://blog.naver.com/PostList.nhn?blogId=park48245&categoryNo=140&parentCategoryNo=140&from=postList"><U><FONT color=#557a74>부동산 세법</FONT></U></A><FONT color=#557a74> <IMG alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif" width=105 height=1> </FONT></SPAN></DIV>
<P class="date fil5 pcol2 _postAddDate">2015/03/04 01:08</P>
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<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-SIZE: 16pt; FONT-WEIGHT: bold">◆ 포괄양도.양수 및 건물부가세 ◆</SPAN></P>
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<P style="PADDING-BOTTOM: 0px; FONT-STYLE: normal; MARGIN: 11px 0px 7px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: Dotum; FONT-SIZE: 12px; FONT-WEIGHT: normal; PADDING-TOP: 0px"><STRONG style="PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 7px; PADDING-TOP: 0px">[</STRONG></P></DIV></DIV></TD></TR></TBODY></TABLE></SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold"></SPAN> </P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold"></SPAN> </P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold">건물 매매의 경우 토지와 건물 중 건물에 대해서는 부가세를 부담하여야 한다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" >(본 건물이 포괄적 양도양수에 해당 하는 경우 포괄양도양수 계약서나 매매 계약서에 포괄 양도양수에 대하여 기재 하고 이로 대체한다.)</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글> </P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" >​</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" >[1] 과세표준 계산방법</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (1) 매매시(사업자의 지위에서) 과세되는 경우</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > 과세표준 = 시가(실지매매가액)</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (2) 간주공급(폐업시 잔존재화)으로 과세되는 경우</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > 건물의 취득가액 × (1 - 5/100 × 경과된 과세기간의 수) = 시가</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" >​</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" >[2] 포괄적 양도.양수</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (1) 사업용 건물이 포괄적 양도에 해당되는 경우에는 재화의 공급으로 보지 아니하므로</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > 부가가치세가 과세되지 않습니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글> </P>
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<P style="PADDING-BOTTOM: 0px; LINE-HEIGHT: 1.5; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; PADDING-TOP: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(128,0,128); FONT-WEIGHT: bold"> 사업의 포괄적 양도.양수</SPAN></P></TD></TR></TBODY></TABLE><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" ></SPAN></DIV>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" ></SPAN><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(128,0,128); FONT-WEIGHT: bold">​</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(128,0,128); FONT-WEIGHT: bold"> 사업장별로 그 사업용 자산과 함께 당해 사업에 관한 모든 권리.의무를 포괄적으로</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(128,0,128); FONT-WEIGHT: bold"> 승계하여 양도하는 것을 말합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" ></SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" >​</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" > <SPAN class=Apple-converted-space> </SPAN><SPAN style="COLOR: rgb(0,0,0)">(2) 임대용건물을 양도시 포괄적 양도.양수가 되기 위해서는 다음과 같은 요건을 갖추어 야 한다.</SPAN></SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (가) 포괄 양도.양수 내용이 확인되어야 합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > ‣ 포괄적 양도양수 계약서에 의거 사업의 포괄적 양도 사실이 확인되어야 합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (나) 양도자 및 양수자가 과세사업자이어야 합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > ‣ 사업양수 후 양수자가 면세사업으로 전용되는 경우에는사업양도.양수가 인정 되 지 않습니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > (다) 사업양도 신고서를 반드시 제출해야 합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold" > ‣ 사업양도 후 사업양도 신고서를 제출한 자에 한해서만 사업양도.양수를 인정한 다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" ></SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; FONT-WEIGHT: bold" ></SPAN><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,0); FONT-WEIGHT: bold">​</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,255); FONT-WEIGHT: bold"> ※ 따라서 위의 포괄적 양도.양수에 해당되지 않는 양도자는 세금계약서를 교부하고,</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글><SPAN style="FONT-FAMILY: 굴림체; COLOR: rgb(0,0,255); FONT-WEIGHT: bold"> 양수자로부터 거래징수한 부가가치세를 신고.납부하여야 합니다.</SPAN></P>
<P style="TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 12px/18px 돋움; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(85,122,116); WORD-SPACING: 0px; PADDING-TOP: 0px; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px" class=바탕글> </P>
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<P style="PADDING-BOTTOM: 0px; FONT-STYLE: normal; MARGIN: 11px 0px 7px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: Dotum; FONT-SIZE: 12px; FONT-WEIGHT: normal; PADDING-TOP: 0px"><STRONG style="PADDING-BOTTOM: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 7px; PADDING-TOP: 0px">[</STRONG></P></DIV>
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◆ 포괄양도.양수 및 건물부가세 ◆
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