세무법인 양도세 상담 의견서

<div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%; height: 3770px;" border="1"><tbody><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 0px;"><td style="width: 82.8283%; height: 50px;" colspan="8" rowspan="2">세무법인 양도소득세 의견서</td></tr><tr style="height: 50px;"><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td><td style="width: 2.14646%; height: 50px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;">Ⅰ. 개요</td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 10.9848%; height: 36px;">1. 기초정보</td><td style="width: 9.4697%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 40px;"><td style="width: 20.4545%; height: 40px;" colspan="2">구 분</td><td style="width: 20.7071%; height: 40px;" colspan="2">양도자</td><td style="width: 20.7071%; height: 40px;" colspan="2">양수자1</td><td style="width: 20.9596%; height: 40px;" colspan="2">양수자2</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">성 명</td><td style="width: 20.7071%; height: 25px;" colspan="2">000</td><td style="width: 20.7071%; height: 25px;" colspan="2">000</td><td style="width: 20.9596%; height: 25px;" colspan="2">000</td></tr><tr style="height: 0px;"><td style="width: 20.4545%; height: 109px;" colspan="2" rowspan="2">주 소 지</td><td style="width: 20.7071%; height: 109px;" colspan="2" rowspan="2">서울특별시 </td><td style="width: 20.7071%; height: 109px;" colspan="2" rowspan="2">서울특별시0000000000000</td><td style="width: 20.9596%; height: 109px;" colspan="2" rowspan="2">서울특별시 0000000000</td></tr><tr style="height: 109px;"><td style="width: 4.29293%; height: 109px;" colspan="2">주 민 등 록 번 호</td><td style="width: 4.29293%; height: 109px;" colspan="2"></td><td style="width: 4.29293%; height: 109px;" colspan="2"></td><td style="width: 4.29293%; height: 109px;" colspan="2"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">전 화 번 호</td><td style="width: 20.7071%; height: 25px;" colspan="2">010</td><td style="width: 20.7071%; height: 25px;" colspan="2"></td><td style="width: 20.9596%; height: 25px;" colspan="2"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 40px;"><td style="width: 20.4545%; height: 40px;" colspan="2">구 분</td><td style="width: 41.4141%; height: 40px;" colspan="4">내 용</td><td style="width: 20.9596%; height: 40px;" colspan="2">비 고</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">소   재   지</td><td style="width: 41.4141%; height: 25px;" colspan="4">서울특별시 00구0000</td><td style="width: 20.9596%; height: 25px;" colspan="2"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">취 득 시 기</td><td style="width: 41.4141%; height: 25px;" colspan="4">2018년 10월 29일</td><td style="width: 20.9596%; height: 25px;" colspan="2">등기접수일</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양 도 시 기</td><td style="width: 41.4141%; height: 25px;" colspan="4">2024년 12월 31일</td><td style="width: 20.9596%; height: 25px;" colspan="2">등기접수일</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">보 유 기 간</td><td style="width: 41.4141%; height: 25px;" colspan="4">6년</td><td style="width: 20.9596%; height: 25px;" colspan="2"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">전 입 일</td><td style="width: 41.4141%; height: 25px;" colspan="4">2018년 11월 5일</td><td style="width: 20.9596%; height: 25px;" colspan="2">초본확인</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">거 주 기 간</td><td style="width: 41.4141%; height: 25px;" colspan="4">6년</td><td style="width: 20.9596%; height: 25px;" colspan="2"></td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">조 정 대 상 지 역 유 무</td><td style="width: 41.4141%; height: 36px;" colspan="4">o</td><td style="width: 20.9596%; height: 36px;" colspan="2">2017.08.03~2023.01.05</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 10.9848%; height: 36px;">2. 부동산 정보</td><td style="width: 9.4697%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 40px;"><td style="width: 20.4545%; height: 40px;" colspan="2">구 분</td><td style="width: 41.4141%; height: 40px;" colspan="4">내 용</td><td style="width: 20.9596%; height: 40px;" colspan="2">비 고</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">물 건 종 류</td><td style="width: 41.4141%; height: 25px;" colspan="4">다가구주택</td><td style="width: 20.9596%; height: 25px;" colspan="2">건축물 대장 확인</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">면 적</td><td style="width: 10.3535%; height: 25px;">건물</td><td style="width: 10.3535%; height: 25px;">232.44 ㎡</td><td style="width: 10.3535%; height: 25px;">토지</td><td style="width: 10.3535%; height: 25px;">141.5 ㎡</td><td style="width: 20.9596%; height: 25px;" colspan="2">건축물 대장 확인</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양 도 가 액</td><td style="width: 41.4141%; height: 25px;" colspan="4">1,280,000,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">양도시 매매계약서</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">취 득 가 액</td><td style="width: 41.4141%; height: 25px;" colspan="4">860,000,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">취득시 매매계약서</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">취득세등</td><td style="width: 41.4141%; height: 25px;" colspan="4">18,920,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">취득세 영수증</td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">기타 취득가액</td><td style="width: 41.4141%; height: 36px;" colspan="4">5,448,000</td><td style="width: 20.9596%; height: 36px;" colspan="2">중개사 수수료 및 법무사 수수료등</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">국민주택채권매각차손</td><td style="width: 41.4141%; height: 25px;" colspan="4">732,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">법무사 영수증</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도시 중개사 수수료</td><td style="width: 41.4141%; height: 25px;" colspan="4">8,448,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">중개사 영수증</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">세무사 수수료</td><td style="width: 41.4141%; height: 25px;" colspan="4">330,000</td><td style="width: 20.9596%; height: 25px;" colspan="2">현금영수증</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">Ⅱ. 양도소득세 산출</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 72px;" colspan="2" rowspan="2">납부세액</td><td style="width: 41.4141%; height: 72px;" colspan="4" rowspan="2">663,220</td><td style="width: 20.9596%; height: 36px;" colspan="2">본세 : 2025-02-28 까지 납부</td></tr><tr style="height: 36px;"><td style="width: 20.9596%; height: 36px;" colspan="2">지방세 : 2025-04-30 까지 납부</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 40px;"><td style="width: 20.4545%; height: 40px;" colspan="2">구 분</td><td style="width: 20.7071%; height: 40px;" colspan="2">금 액</td><td style="width: 41.6667%; height: 40px;" colspan="4">비 고</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도가액</td><td style="width: 20.7071%; height: 25px;" colspan="2">1,280,000,000</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">취득가액</td><td style="width: 20.7071%; height: 25px;" colspan="2">884,368,000</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">필요경비</td><td style="width: 20.7071%; height: 25px;" colspan="2">9,510,000</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도차익</td><td style="width: 20.7071%; height: 25px;" colspan="2">386,122,000</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">비과세 양도차익</td><td style="width: 20.7071%; height: 25px;" colspan="2">361,989,375</td><td style="width: 41.6667%; height: 25px;" colspan="4">양도차익*12억/양도가액</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">과세 양도차익</td><td style="width: 20.7071%; height: 25px;" colspan="2">24,132,625</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">장기보유특별공제</td><td style="width: 20.7071%; height: 36px;" colspan="2">11,583,660</td><td style="width: 41.6667%; height: 36px;" colspan="4">장기보유 특별공제 표2 적용 (6년이상 보유 24%, 6년이상 거주 24%)</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도소득금액</td><td style="width: 20.7071%; height: 25px;" colspan="2">12,548,965</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">기본공제</td><td style="width: 20.7071%; height: 25px;" colspan="2">2,500,000</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">과세표준</td><td style="width: 20.7071%; height: 25px;" colspan="2">10,048,965</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">세율</td><td style="width: 20.7071%; height: 25px;" colspan="2">6%</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">누진세액공제</td><td style="width: 20.7071%; height: 25px;" colspan="2">0</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도소득세</td><td style="width: 20.7071%; height: 25px;" colspan="2">602,930</td><td style="width: 41.6667%; height: 25px;" colspan="4"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">지방소득세</td><td style="width: 20.7071%; height: 25px;" colspan="2">60,290</td><td style="width: 41.6667%; height: 25px;" colspan="4">양도소득세 * 10%</td></tr><tr style="height: 46px;"><td style="width: 20.4545%; height: 46px;" colspan="2">합계</td><td style="width: 20.7071%; height: 46px;" colspan="2">663,220</td><td style="width: 41.6667%; height: 46px;" colspan="4">납부기한 2025년 02월 28일</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 10.9848%; height: 36px;">Ⅲ. 쟁점사항</td><td style="width: 9.4697%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 30.8081%; height: 36px;" colspan="3">[쟁점 1] 다가구 주택 양도시 1주택 유무 판단</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">다음의 요건을 모두 충족한 다가구주택을 하나의 매매단위로 하여 양도하는 경우에는 그 전체를 하나의 주택으로 보아 1세대 1주택 비과세를 판단합니</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;">다. </td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 40px;"><td style="width: 20.4545%; height: 40px;" colspan="2">요 건</td><td style="width: 41.4141%; height: 40px;" colspan="4">내 용</td><td style="width: 20.9596%; height: 40px;" colspan="2">충족 여부</td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">① 층수 요건</td><td style="width: 41.4141%; height: 36px;" colspan="4">주택으로 쓰는 층수가 3개층 이하일것. (지하층 제외)</td><td style="width: 20.9596%; height: 36px;" colspan="2">o</td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">② 면적 요건</td><td style="width: 41.4141%; height: 36px;" colspan="4">1개 동의 주택으로 쓰이는 바닥면적의 합계가 660제곱미터 이하일 것.</td><td style="width: 20.9596%; height: 36px;" colspan="2">o</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">③ 세대수 요건</td><td style="width: 41.4141%; height: 25px;" colspan="4">1개 동에 19세대 이하가 거주할 수 있을 것</td><td style="width: 20.9596%; height: 25px;" colspan="2">o</td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">④ 등기 요건</td><td style="width: 41.4141%; height: 25px;" colspan="4">세대별로 구분등기 되어 있지 않을 것</td><td style="width: 20.9596%; height: 25px;" colspan="2">o</td></tr><tr style="height: 36px;"><td style="width: 20.4545%; height: 36px;" colspan="2">⑤ 일괄양도 요건</td><td style="width: 41.4141%; height: 36px;" colspan="4">하나의 매매단위로 양도할 것. (지분매각이 아닐 것.)</td><td style="width: 20.9596%; height: 36px;" colspan="2">o</td></tr><tr style="height: 36px;"><td style="width: 51.5152%; height: 36px;" colspan="5">* 층수, 면적, 세대수 요건은 건축물대장에서 확인 할 수 있으며, 등기 요건은 등기부등본으로 확인함.</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">☞ 위 요건을 모두 충족하므로000님은 쟁점 부동산의 보유 및 거주기간(각 2년)을 충족한다면 1세대 1주택 비과세를 받을 수 있습니다.</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 30.8081%; height: 36px;" colspan="3">[쟁점 2] 1세대 1주택 비과세 해당 여부</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">앞서 말한 바와 같이 요건을 충족한 다가구 주택을 양도하는 경우에는 하나의 주택으로 보아 주택수를 계산하므로, 1세대 1주택 판정요건인 보유 · 거</td></tr><tr style="height: 36px;"><td style="width: 51.5152%; height: 36px;" colspan="5">주 요건만 충족하면 1세대 1주택 비과세를 받을 수 있습니다. (세대원 무주택 충족 가정.)</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 10.9848%; height: 36px;">① 보유 요건</td><td style="width: 9.4697%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 000님은 2018년 10월 29일 취득(이전등기접수일)하여 2024년 12월 31일에 매도(이전등기접수일)하였습니다. 소득세법상 자산의 보유기간은 </td></tr><tr style="height: 36px;"><td style="width: 41.1616%; height: 36px;" colspan="4">자산의 취득일로부터 양도일까지이므로 2년이상 요건을 충족합니다.</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 41.1616%; height: 36px;" colspan="4">② 거주 요건 (조정대상지역에서 취득하는 경우에 적용)</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○000님은 2018년 10월 29일에 서울특별시 00구 소재의 다가구 주택을 취득하였고, 이 당시 00구는 조정대상지역에 해당하여, 1세대 1주택 </td></tr><tr style="height: 36px;"><td style="width: 41.1616%; height: 36px;" colspan="4">비과세를 받기위해서는 추가적으로 2년 거주요건을 충족하여야 합니다.</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 000님은 본 양도 물건에 2018년 11월 05일에 전입한 사실이 초본상으로 확인되고, 이후 양도일까지 다른 소재지로 전입한 사실은 확인되지 않</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;">습니다.</td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 「소득세법 시행령 155조 15항」을 보면, 소득세법 시행령 154조 1항 (1세대 1주택의 범위) 을 적용할 때 다가구주택을 하나의 매매단위로 하여 양</td></tr><tr style="height: 36px;"><td style="width: 41.1616%; height: 36px;" colspan="4">도하는 경우에는 그 전체를 하나의 주택으로 본다고 규정하고 있는점.</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 서면-2022-부동산-2143에 따르면, 장기임대주택과 다가구주택을 보유하고 있는 1세대가 다가구주택의 일부에서 2년 이상 거주한 후 해당 다가구</td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">주택을 하나의 매매단위로 양도하는 경우 국내에 1개의 주택을 소유한 것으로 보아 비과세 특례를 적용하는점. (즉 거주기간 계산에 산입한점.)</td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 재산세과-1412에 따르면, 1세대가 다가구주택을 가구별로 양도하지 아니하고 하나의 매매단위로 하여 양도하는 경우로서 양도일 현재 그 다가구</td></tr><tr style="height: 36px;"><td style="width: 75.3788%; height: 36px;" colspan="7">주택만을 소유하고 있는 경우 이를 단독주택으로 보아 소득세법 제95조 제2항 표2의 장기보유특별공제액을 적용하는점.</td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 36px;"><td style="width: 82.8283%; height: 36px;" colspan="8">○ 법령과 예규들을 종합적으로 검토해 보았을 때, 다가구 주택의 일부에서 거주한 기간은 1세대 1주택 거주기간 판단 및 장기보유 특별공제 표2(우</td></tr><tr style="height: 36px;"><td style="width: 30.8081%; height: 36px;" colspan="3">대율)적용 판단에 산입하는 것입니다.</td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 10.3535%; height: 36px;"></td><td style="width: 13.5101%; height: 36px;"></td><td style="width: 7.44949%; height: 36px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 127px;"><td style="width: 10.9848%; height: 127px;"></td><td style="width: 9.4697%; height: 127px;"></td><td style="width: 10.3535%; height: 127px;"></td><td style="width: 10.3535%; height: 127px;"></td><td style="width: 10.3535%; height: 127px;"></td><td style="width: 10.3535%; height: 127px;"></td><td style="width: 13.5101%; height: 127px;">*** 위 내용은 현재(2025.02.13) 시행중인 법령 등에 근거하여 작성 되었습니다. *** </td><td style="width: 7.44949%; height: 127px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">구분</td><td style="width: 31.0606%; height: 25px;" colspan="3">금액</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도가액</td><td style="width: 31.0606%; height: 25px;" colspan="3">205,300,000</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">취득가액</td><td style="width: 31.0606%; height: 25px;" colspan="3">194,123,520</td><td style="width: 10.3535%; height: 200px;" rowspan="8"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">필요경비</td><td style="width: 31.0606%; height: 25px;" colspan="3">0</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도차익</td><td style="width: 31.0606%; height: 25px;" colspan="3">11,176,480</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">장기보유특별공제</td><td style="width: 31.0606%; height: 25px;" colspan="3">1,341,178</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도소득금액</td><td style="width: 31.0606%; height: 25px;" colspan="3">9,835,302</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">기본공제</td><td style="width: 31.0606%; height: 25px;" colspan="3">2,500,000</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도소득 과세표준</td><td style="width: 31.0606%; height: 25px;" colspan="3">7,335,302</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">세율</td><td style="width: 31.0606%; height: 25px;" colspan="3">6%</td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">양도소득세</td><td style="width: 31.0606%; height: 25px;" colspan="3">440,118</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">지방소득세</td><td style="width: 31.0606%; height: 25px;" colspan="3">44,011</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 20.4545%; height: 25px;" colspan="2">총 부담세액</td><td style="width: 31.0606%; height: 25px;" colspan="3">484,129</td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr><tr style="height: 25px;"><td style="width: 10.9848%; height: 25px;"></td><td style="width: 9.4697%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 10.3535%; height: 25px;"></td><td style="width: 13.5101%; height: 25px;"></td><td style="width: 7.44949%; height: 25px;"></td></tr></tbody></table></div>