<![CDATA[
<p> </p><p> </p><ul style="list-style-type: disc;" data-ke-list-type="disc"><li><span>0열 선택</span><span>0열 다음에 열 추가</span></li><li><span>1열 선택</span><span>1열 다음에 열 추가</span></li><li><span>2열 선택</span><span>2열 다음에 열 추가</span></li><li><span>3열 선택</span><span>3열 다음에 열 추가</span></li><li><span>4열 선택</span><span>4열 다음에 열 추가</span></li><li><span>5열 선택</span><span>5열 다음에 열 추가</span></li><li><span>6열 선택</span><span>6열 다음에 열 추가</span></li><li><span>7열 선택</span><span>7열 다음에 열 추가</span></li><li><span>8열 선택</span><span>8열 다음에 열 추가</span></li><li><span>9열 선택</span><span>9열 다음에 열 추가</span></li><li><span>10열 선택</span><span>10열 다음에 열 추가</span></li><li><span>11열 선택</span><span>11열 다음에 열 추가</span></li><li><span>12열 선택</span><span>12열 다음에 열 추가</span></li><li><span>13열 선택</span><span>13열 다음에 열 추가</span></li><li><span>14열 선택</span><span>14열 다음에 열 추가</span></li><li><span>15열 선택</span><span>15열 다음에 열 추가</span></li><li><span>16열 선택</span><span>16열 다음에 열 추가</span></li><li><span>17열 선택</span><span>17열 다음에 열 추가</span></li><li><span>18열 선택</span><span>18열 다음에 열 추가</span></li><li><span>19열 선택</span><span>19열 다음에 열 추가</span></li><li><span>20열 선택</span><span>20열 다음에 열 추가</span></li><li><span>21열 선택</span><span>21열 다음에 열 추가</span></li><li><span>22열 선택</span><span>22열 다음에 열 추가</span></li><li><span>23열 선택</span><span>23열 다음에 열 추가</span></li><li><span>24열 선택</span><span>24열 다음에 열 추가</span></li><li><span>25열 선택</span><span>25열 다음에 열 추가</span></li><li><span>26열 선택</span><span>26열 다음에 열 추가</span></li><li><span>27열 선택</span><span>27열 다음에 열 추가</span></li><li><span>28열 선택</span><span>28열 다음에 열 추가</span></li><li><span>29열 선택</span><span>29열 다음에 열 추가</span></li><li><span>30열 선택</span><span>30열 다음에 열 추가</span></li><li><span>31열 선택</span><span>31열 다음에 열 추가</span></li></ul><ul style="list-style-type: disc;" data-ke-list-type="disc"><li><span>0행 선택</span><span>0행 다음에 행 추가</span></li><li><span>1행 선택</span><span>1행 다음에 행 추가</span></li><li><span>2행 선택</span><span>2행 다음에 행 추가</span></li><li><span>3행 선택</span><span>3행 다음에 행 추가</span></li><li><span>4행 선택</span><span>4행 다음에 행 추가</span></li><li><span>5행 선택</span><span>5행 다음에 행 추가</span></li><li><span>6행 선택</span><span>6행 다음에 행 추가</span></li><li><span>7행 선택</span><span>7행 다음에 행 추가</span></li><li><span>8행 선택</span><span>8행 다음에 행 추가</span></li><li><span>9행 선택</span><span>9행 다음에 행 추가</span></li><li><span>10행 선택</span><span>10행 다음에 행 추가</span></li><li><span>11행 선택</span><span>11행 다음에 행 추가</span></li><li><span>12행 선택</span><span>12행 다음에 행 추가</span></li><li><span>13행 선택</span><span>13행 다음에 행 추가</span></li><li><span>14행 선택</span><span>14행 다음에 행 추가</span></li><li><span>15행 선택</span><span>15행 다음에 행 추가</span></li><li><span>16행 선택</span><span>16행 다음에 행 추가</span></li><li><span>17행 선택</span><span>17행 다음에 행 추가</span></li><li><span>18행 선택</span><span>18행 다음에 행 추가</span></li><li><span>19행 선택</span><span>19행 다음에 행 추가</span></li><li><span>20행 선택</span><span>20행 다음에 행 추가</span></li><li><span>21행 선택</span><span>21행 다음에 행 추가</span></li><li><span>22행 선택</span><span>22행 다음에 행 추가</span></li><li><span>23행 선택</span><span>23행 다음에 행 추가</span></li><li><span>24행 선택</span><span>24행 다음에 행 추가</span></li><li><span>25행 선택</span><span>25행 다음에 행 추가</span></li><li><span>26행 선택</span><span>26행 다음에 행 추가</span></li><li><span>27행 선택</span><span>27행 다음에 행 추가</span></li><li><span>28행 선택</span><span>28행 다음에 행 추가</span></li><li><span>29행 선택</span><span>29행 다음에 행 추가</span></li><li><span>30행 선택</span><span>30행 다음에 행 추가</span></li><li><span>31행 선택</span><span>31행 다음에 행 추가</span></li><li><span>32행 선택</span><span>32행 다음에 행 추가</span></li><li><span>33행 선택</span><span>33행 다음에 행 추가</span></li><li><span>34행 선택</span><span>34행 다음에 행 추가</span></li><li><span>35행 선택</span><span>35행 다음에 행 추가</span></li><li><span>36행 선택</span><span>36행 다음에 행 추가</span></li><li><span>37행 선택</span><span>37행 다음에 행 추가</span></li><li><span>38행 선택</span><span>38행 다음에 행 추가</span></li><li><span>39행 선택</span><span>39행 다음에 행 추가</span></li><li><span>40행 선택</span><span>40행 다음에 행 추가</span></li><li><span>41행 선택</span><span>41행 다음에 행 추가</span></li><li><span>42행 선택</span><span>42행 다음에 행 추가</span></li><li><span>43행 선택</span><span>43행 다음에 행 추가</span></li><li><span>44행 선택</span><span>44행 다음에 행 추가</span></li><li><span>45행 선택</span><span>45행 다음에 행 추가</span></li><li><span>46행 선택</span><span>46행 다음에 행 추가</span></li><li><span>47행 선택</span><span>47행 다음에 행 추가</span></li><li><span>48행 선택</span><span>48행 다음에 행 추가</span></li><li><span>49행 선택</span><span>49행 다음에 행 추가</span></li><li><span>50행 선택</span><span>50행 다음에 행 추가</span></li><li><span>51행 선택</span><span>51행 다음에 행 추가</span></li><li><span>52행 선택</span><span>52행 다음에 행 추가</span></li><li><span>53행 선택</span><span>53행 다음에 행 추가</span></li><li><span>54행 선택</span><span>54행 다음에 행 추가</span></li><li><span>55행 선택</span><span>55행 다음에 행 추가</span></li><li><span>56행 선택</span><span>56행 다음에 행 추가</span></li><li><span>57행 선택</span><span>57행 다음에 행 추가</span></li><li><span>58행 선택</span><span>58행 다음에 행 추가</span></li><li><span>59행 선택</span><span>59행 다음에 행 추가</span></li><li><span>60행 선택</span><span>60행 다음에 행 추가</span></li><li><span>61행 선택</span><span>61행 다음에 행 추가</span></li><li><span>62행 선택</span><span>62행 다음에 행 추가</span></li><li><span>63행 선택</span><span>63행 다음에 행 추가</span></li><li><span>64행 선택</span><span>64행 다음에 행 추가</span></li><li><span>65행 선택</span><span>65행 다음에 행 추가</span></li><li><span>66행 선택</span><span>66행 다음에 행 추가</span></li><li><span>67행 선택</span><span>67행 다음에 행 추가</span></li><li><span>68행 선택</span><span>68행 다음에 행 추가</span></li><li><span>69행 선택</span><span>69행 다음에 행 추가</span></li><li><span>70행 선택</span><span>70행 다음에 행 추가</span></li><li><span>71행 선택</span><span>71행 다음에 행 추가</span></li><li><span>72행 선택</span><span>72행 다음에 행 추가</span></li><li><span>73행 선택</span><span>73행 다음에 행 추가</span></li><li><span>74행 선택</span><span>74행 다음에 행 추가</span></li><li><span>75행 선택</span><span>75행 다음에 행 추가</span></li><li><span>76행 선택</span><span>76행 다음에 행 추가</span></li><li><span>77행 선택</span><span>77행 다음에 행 추가</span></li><li><span>78행 선택</span><span>78행 다음에 행 추가</span></li><li><span>79행 선택</span><span>79행 다음에 행 추가</span></li><li><span>80행 선택</span><span>80행 다음에 행 추가</span></li><li><span>81행 선택</span><span>81행 다음에 행 추가</span></li><li><span>82행 선택</span><span>82행 다음에 행 추가</span></li><li><span>83행 선택</span><span>83행 다음에 행 추가</span></li><li><span>84행 선택</span><span>84행 다음에 행 추가</span></li><li><span>85행 선택</span><span>85행 다음에 행 추가</span></li><li><span>86행 선택</span><span>86행 다음에 행 추가</span></li><li><span>87행 선택</span><span>87행 다음에 행 추가</span></li><li><span>88행 선택</span><span>88행 다음에 행 추가</span></li><li><span>89행 선택</span><span>89행 다음에 행 추가</span></li><li><span>90행 선택</span><span>90행 다음에 행 추가</span></li><li><span>91행 선택</span><span>91행 다음에 행 추가</span></li><li><span>92행 선택</span><span>92행 다음에 행 추가</span></li><li><span>93행 선택</span><span>93행 다음에 행 추가</span></li><li><span>94행 선택</span><span>94행 다음에 행 추가</span></li><li><span>95행 선택</span><span>95행 다음에 행 추가</span></li><li><span>96행 선택</span><span>96행 다음에 행 추가</span></li><li><span>97행 선택</span><span>97행 다음에 행 추가</span></li><li><span>98행 선택</span><span>98행 다음에 행 추가</span></li><li><span>99행 선택</span><span>99행 다음에 행 추가</span></li><li><span>100행 선택</span><span>100행 다음에 행 추가</span></li><li><span>101행 선택</span><span>101행 다음에 행 추가</span></li><li><span>102행 선택</span><span>102행 다음에 행 추가</span></li><li><span>103행 선택</span><span>103행 다음에 행 추가</span></li><li><span>104행 선택</span><span>104행 다음에 행 추가</span></li><li><span>105행 선택</span><span>105행 다음에 행 추가</span></li><li><span>106행 선택</span><span>106행 다음에 행 추가</span></li><li><span>107행 선택</span><span>107행 다음에 행 추가</span></li><li><span>108행 선택</span><span>108행 다음에 행 추가</span></li><li><span>109행 선택</span><span>109행 다음에 행 추가</span></li><li><span>110행 선택</span><span>110행 다음에 행 추가</span></li><li><span>111행 선택</span><span>111행 다음에 행 추가</span></li><li><span>112행 선택</span><span>112행 다음에 행 추가</span></li><li><span>113행 선택</span><span>113행 다음에 행 추가</span></li><li><span>114행 선택</span><span>114행 다음에 행 추가</span></li><li><span>115행 선택</span><span>115행 다음에 행 추가</span></li><li><span>116행 선택</span><span>116행 다음에 행 추가</span></li><li><span>117행 선택</span><span>117행 다음에 행 추가</span></li><li><span>118행 선택</span><span>118행 다음에 행 추가</span></li></ul><p><span>셀 전체 선택</span></p><p><span>열 너비 조절</span></p><p><span>행 높이 조절</span></p><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="4" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="17" rowspan="1"><span style="color: #000000;"><b>000님 양도소득세액 계산안</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;"><b>Ⅰ. 개요</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;"><b>1. 보유현황</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>구분</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>000 분양권</b></span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>000호 분양권</b></span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>아파트</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>소재지</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">00도00시 00동 000번지 000 100동000호</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">00도00시 00동 000번지 000 1100동000호</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">00도00시00동 000단지 00아파트0003동 10001호</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>조정대상지역</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">취득당시 '부'</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">취득당시 '부'</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">취득당시 '부'</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>거주기간</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">없음</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">없음</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">없음</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>취득일자</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">2021-12-15</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2021-02-11</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2020-07-20</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>취득가액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">266,650,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">241,420,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">281,000,000 </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>보유기간</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">2년</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">3년</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">4년</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>명의자</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">000</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">000</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">000,000 공동 (50%)</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도일</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">2024-07-26</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2024-02-28</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2024-09-10</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도가액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">155,890,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">135,420,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">345,000,000 </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;"><b>2. 사실관계</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"><b> </b></span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="4" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;">(1) 이00님</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="4" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;">(2)000님</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="5"><span style="color: #000000;"><span><span><span>존재하지 않는 이미지입니다.</span></span></span></span></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="5"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="10"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="10"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="5"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="5"><br><br></td><td colspan="1" rowspan="5"><span style="color: #000000;"><span><span><span>존재하지 않는 이미지입니다.</span></span></span></span></td><td colspan="1" rowspan="5"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="2"><br><br></td><td colspan="2" rowspan="2"><br><br></td><td colspan="1" rowspan="6"><span style="color: #000000;"><span><span><span>존재하지 않는 이미지입니다.</span></span></span></span></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><span style="color: #000000;"><span><span><span>존재하지 않는 이미지입니다.</span></span></span></span></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="4" rowspan="3"><br><br></td></tr><tr><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="4" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="2"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"><span><span><span>존재하지 않는 이미지입니다.</span></span></span></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="4" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><span style="color: #000000;"><b>3. 결론</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="14" rowspan="1"><span style="color: #000000;"><b>1) 아파트 양도소득세 신고 시, </b></span><span style="color: #000000;"><u><b>분양권 양도차손과 통산되어 납부세액은 없습니다.</b></u></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="15" rowspan="1"><span style="color: #000000;"><b>2) </b></span><span style="color: #000000;"><u><b>양도차손 통산을 적용받기 위해서는 분양권매도관련 양도세 신고가 먼저 진행되어야 합니다.</b></u></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;"><b>Ⅱ. 계산안</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000;"><b>1. 양도소득세 계산</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="9" rowspan="1"><span style="color: #000000;"><b>1-1. 000호 분양권 양도, 아파트1/2 양도 (000님)</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>구분</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>000호 분양권</b></span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>00아파트 300동 1000호</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>비고</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도가액 </b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">135,420,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">172,500,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>취득가액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">241,570,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">142,738,700 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>필요경비</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">1,035,848 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">675,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도차익</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-107,185,848 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">29,086,300 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>장기보유특별공제</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2,326,904 </span></td><td colspan="3" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도소득금액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-107,185,848 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">26,759,396 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d6dce4;"><b>결손금통산</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000; background-color: #d6dce4;">26,759,396 </span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d6dce4;">-26,759,396 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>통산 후 소득금액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-80,426,452 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>기본공제</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>과세표준</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-80,426,452 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>세율</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">60%</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">기본세율</span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>산출세액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>지방소득세액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>합계 </b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="9" rowspan="1"><span style="color: #000000;"><b>1-2. 000호 분양권 양도, 아파트1/2 양도 (000 님)</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>구분</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>000호 분양권</b></span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>00아파트 000동 10001호</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>비고</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도가액 </b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">155,890,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">172,500,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>취득가액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">266,650,000 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">142,738,700 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>필요경비</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">1,173,560 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">675,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도차익</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-111,933,560 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">29,086,300 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>장기보유특별공제</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">2,326,904 </span></td><td colspan="3" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도소득금액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-111,933,560 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">26,759,396 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>결손금통산</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000; background-color: #d9e1f2;">26,759,396 </span></td><td colspan="4" rowspan="1"><span style="color: #000000; background-color: #d9e1f2;">-26,759,396 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>통산후소득금액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-85,174,164 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>기본공제</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>과세표준</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">-85,174,164 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>세율</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">60%</span></td><td colspan="4" rowspan="1"><span style="color: #000000;">기본세율</span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>산출세액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>지방소득세액</b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>합계 </b></span></td><td colspan="7" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="4" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><span style="color: #000000;"><b>2. 취득가액, 필요경비 계산</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><span style="color: #000000;"><b>2-1. 취득가액</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>구분</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>001호 분양권</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>002호 분양권</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>00아파트 300동1001호</b></span></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #dbdbdb;"><b>비고</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>매입가액</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">266,650,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">241,420,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">281,000,000 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>취등록세</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">3,091,000 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>기타부대비용</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">150,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">1,386,400 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>소계</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">266,650,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">241,570,000 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">285,477,400 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000;"><b>2-2. 기타필요경비</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>구분</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>001호 분양권</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>002호 분양권</b></span></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>00아파트 300동 1000호</b></span></td><td colspan="2" rowspan="1"><span style="color: #000000; background-color: #dbdbdb;"><b>비고</b></span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>자본적지출액등</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">0 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>양도비용</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">1,173,560 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">1,035,848 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">1,350,000 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><span style="color: #000000; background-color: #d9d9d9;"><b>기타필요경비 계</b></span></td><td colspan="6" rowspan="1"><span style="color: #000000;">1,173,560 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">1,035,848 </span></td><td colspan="3" rowspan="1"><span style="color: #000000;">1,350,000 </span></td><td colspan="2" rowspan="1"><span style="color: #000000;"> </span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="2" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><br><br></td><td colspan="7" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="3" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="7" rowspan="1"><span style="color: #000000;">***해당 의견서는 2024년 10월 11일 기준 법령으로 작성하였습니다***</span></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="4" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td><td colspan="1" rowspan="1"><br><br></td></tr><tr><td colspan="1" rowspan="1"><br><br></td></tr></tbody></table></div><ul style="list-style-type: disc;" data-ke-list-type="disc"><li><span>셀 병합</span></li><li><span>행 분할</span></li><li><span>열 분할</span></li><li><span>너비 맞춤</span></li><li><span>삭제</span></li></ul><p> </p><p> </p>
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