양도소득세 세무사 의견서

<ul style="list-style-type: disc;" data-ke-list-type="disc"><li>0열 선택0열 다음에 열 추가</li><li>1열 선택1열 다음에 열 추가</li><li>2열 선택2열 다음에 열 추가</li><li>3열 선택3열 다음에 열 추가</li><li>4열 선택4열 다음에 열 추가</li><li>5열 선택5열 다음에 열 추가</li><li>6열 선택6열 다음에 열 추가</li><li>7열 선택7열 다음에 열 추가</li><li>8열 선택8열 다음에 열 추가</li><li>9열 선택9열 다음에 열 추가</li></ul><ul style="list-style-type: disc;" data-ke-list-type="disc"><li>0행 선택0행 다음에 행 추가</li><li>1행 선택1행 다음에 행 추가</li><li>2행 선택2행 다음에 행 추가</li><li>3행 선택3행 다음에 행 추가</li><li>4행 선택4행 다음에 행 추가</li><li>5행 선택5행 다음에 행 추가</li><li>6행 선택6행 다음에 행 추가</li><li>7행 선택7행 다음에 행 추가</li><li>8행 선택8행 다음에 행 추가</li><li>9행 선택9행 다음에 행 추가</li><li>10행 선택10행 다음에 행 추가</li><li>11행 선택11행 다음에 행 추가</li><li>12행 선택12행 다음에 행 추가</li><li>13행 선택13행 다음에 행 추가</li><li>14행 선택14행 다음에 행 추가</li><li>15행 선택15행 다음에 행 추가</li><li>16행 선택16행 다음에 행 추가</li><li>17행 선택17행 다음에 행 추가</li><li>18행 선택18행 다음에 행 추가</li><li>19행 선택19행 다음에 행 추가</li><li>20행 선택20행 다음에 행 추가</li><li>21행 선택21행 다음에 행 추가</li><li>22행 선택22행 다음에 행 추가</li><li>23행 선택23행 다음에 행 추가</li><li>24행 선택24행 다음에 행 추가</li><li>25행 선택25행 다음에 행 추가</li><li>26행 선택26행 다음에 행 추가</li><li>27행 선택27행 다음에 행 추가</li><li>28행 선택28행 다음에 행 추가</li><li>29행 선택29행 다음에 행 추가</li><li>30행 선택30행 다음에 행 추가</li><li>31행 선택31행 다음에 행 추가</li><li>32행 선택32행 다음에 행 추가</li><li>33행 선택33행 다음에 행 추가</li><li>34행 선택34행 다음에 행 추가</li><li>35행 선택35행 다음에 행 추가</li><li>36행 선택36행 다음에 행 추가</li><li>37행 선택37행 다음에 행 추가</li><li>38행 선택38행 다음에 행 추가</li><li>39행 선택39행 다음에 행 추가</li><li>40행 선택40행 다음에 행 추가</li><li>41행 선택41행 다음에 행 추가</li><li>42행 선택42행 다음에 행 추가</li><li>43행 선택43행 다음에 행 추가</li><li>44행 선택44행 다음에 행 추가</li><li>45행 선택45행 다음에 행 추가</li><li>46행 선택46행 다음에 행 추가</li><li>47행 선택47행 다음에 행 추가</li><li>48행 선택48행 다음에 행 추가</li><li>49행 선택49행 다음에 행 추가</li><li>50행 선택50행 다음에 행 추가</li><li>51행 선택51행 다음에 행 추가</li><li>52행 선택52행 다음에 행 추가</li><li>53행 선택53행 다음에 행 추가</li><li>54행 선택54행 다음에 행 추가</li><li>55행 선택55행 다음에 행 추가</li><li>56행 선택56행 다음에 행 추가</li><li>57행 선택57행 다음에 행 추가</li><li>58행 선택58행 다음에 행 추가</li><li>59행 선택59행 다음에 행 추가</li><li>60행 선택60행 다음에 행 추가</li><li>61행 선택61행 다음에 행 추가</li><li>62행 선택62행 다음에 행 추가</li><li>63행 선택63행 다음에 행 추가</li><li>64행 선택64행 다음에 행 추가</li><li>65행 선택65행 다음에 행 추가</li><li>66행 선택66행 다음에 행 추가</li></ul>셀 전체 선택열 너비 조절행 높이 조절<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"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="8" rowspan="2">000님 양도소득세 의견서</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1">Ⅰ. 개요</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">소 재 지</td><td colspan="6" rowspan="1">서울특별시 00구 00동 00 00아파트 1000동 00호</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">구 분</td><td colspan="4" rowspan="1">양도자</td><td colspan="2" rowspan="1">양수자</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">성 명</td><td colspan="4" rowspan="1">000</td><td colspan="2" rowspan="1">000</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="2">주 소</td><td colspan="4" rowspan="2">경기도 00시 00구 00로 00 , 100동 100호</td><td colspan="2" rowspan="2">서울특별시 00구 00대로 00, 100동 00호</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">주 민 등 록 번 호</td><td colspan="4" rowspan="1">0000-000</td><td colspan="2" rowspan="1">00-1000</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">전 화 번 호</td><td colspan="4" rowspan="1">010-001</td><td colspan="2" rowspan="1">010-000</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">취 득 시 기</td><td colspan="2" rowspan="1">1983년 8월 24일</td><td colspan="2" rowspan="1">거 주 시 작</td><td colspan="2" rowspan="1">1983년 8월 24일</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양 도 시 기</td><td colspan="2" rowspan="1">2025년 7월 30일</td><td colspan="2" rowspan="1">거 주 종 료</td><td colspan="2" rowspan="1">2025년 7월 30일</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">보 유 기 간</td><td colspan="2" rowspan="1">41년</td><td colspan="2" rowspan="1">거 주 기 간</td><td colspan="2" rowspan="1">41년</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">용 도</td><td colspan="2" rowspan="1">아파트</td><td colspan="2" rowspan="1">면 적</td><td colspan="2" rowspan="1">183.41</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">조 정 대 상 지 역 여부</td><td colspan="2" rowspan="1">x</td><td colspan="2" rowspan="1">1세대 1주택 비과세</td><td colspan="2" rowspan="1">가능</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">구분</td><td colspan="3" rowspan="1">금액</td><td colspan="3" rowspan="1">비고</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양 도 가 액</td><td colspan="3" rowspan="1">10,100,000,000원</td><td colspan="3" rowspan="1">매매계약서</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="5">취 득 가 액</td><td colspan="3" rowspan="1">81,438,000원</td><td colspan="3" rowspan="1">양수 매매대금</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">1,628,760원</td><td colspan="3" rowspan="1">취득세(등록세)</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">중개비</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">법무사수수료</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">기타비용</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">합계</td><td colspan="2" rowspan="1">83,066,760원</td><td colspan="1" rowspan="1">TRUE</td><td colspan="3" rowspan="1">합계액</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="4">자 본 적 지 출</td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">　</td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">합계</td><td colspan="2" rowspan="1">0원</td><td colspan="1" rowspan="1">TRUE</td><td colspan="3" rowspan="1">합계액</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="3">기타 필요경비</td><td colspan="3" rowspan="1">55,000,000원</td><td colspan="3" rowspan="1">양도 중개비용</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">0원</td><td colspan="3" rowspan="1">국민주택채권</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">3,300,000원</td><td colspan="3" rowspan="1">세무 수수료</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">합계</td><td colspan="2" rowspan="1">58,300,000원</td><td colspan="1" rowspan="1">TRUE</td><td colspan="3" rowspan="1">합계액</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">Ⅱ. 납부할 세액</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="2">000</td><td colspan="3" rowspan="1">361,361,815 </td><td colspan="3" rowspan="1">신고납부기한 : 2025년 09월 30일</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="3" rowspan="1">433,634,175 </td><td colspan="3" rowspan="1">신고납부기한 : 2026년 11월 30일</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">Ⅲ. 양도소득세 산출</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">구분</td><td colspan="3" rowspan="1">금액</td><td colspan="3" rowspan="1">비고</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양도가액</td><td colspan="3" rowspan="1">10,100,000,000 </td><td colspan="3" rowspan="3">양도인 1인</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">취득가액</td><td colspan="3" rowspan="1">83,066,760 </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">필요경비</td><td colspan="3" rowspan="1">58,300,000 </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양도차익</td><td colspan="3" rowspan="1">9,958,633,240 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">과세 대상 양도차익</td><td colspan="3" rowspan="1">8,775,429,291 </td><td colspan="3" rowspan="1">1세대 1주택 아님.</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">비과세 양도차익</td><td colspan="3" rowspan="1">1,183,203,949 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">장기보유특별공제</td><td colspan="3" rowspan="1">7,020,343,433 </td><td colspan="3" rowspan="1">장기보유특별공제 표2 적용 (보유 및 거주 10년)</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양도소득금액</td><td colspan="3" rowspan="1">1,755,085,858 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">기본공제</td><td colspan="3" rowspan="1">2,500,000 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">과세표준</td><td colspan="3" rowspan="1">1,752,585,858 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">세율</td><td colspan="3" rowspan="1">45%</td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">누진세액공제</td><td colspan="3" rowspan="1">65,940,000 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">양도소득세</td><td colspan="3" rowspan="1">722,723,630 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">지방소득세</td><td colspan="3" rowspan="1">72,272,360 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">합계</td><td colspan="3" rowspan="1">794,995,990 </td><td colspan="3" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="6" rowspan="1">※ 의견서 읽어보신후 회신 주시면 양도소득세 신고서 및 납부서 전달드리겠습니다.</td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr></tbody></table></div><ul style="list-style-type: disc;" data-ke-list-type="disc"><li>셀 병합</li><li>행 분할</li><li>열 분할</li><li>너비 맞춤</li><li>삭제</li></ul>