홈택스에서 직접 신고한후 잘못된 신고로 가산세가 나오고 다시 신고하라고 국세청 세무서

홈택스에서 직접 신고한후 잘못된 신고로 가산세가 나오고 다시 신고하라고 국세청 세무서에서 연락오는 경우가 종종 있습니다 가까운 세무사님들과 상담후 신고하시면 좋은 결과 있습니다~<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><li>67행 선택67행 다음에 행 추가</li><li>68행 선택68행 다음에 행 추가</li><li>69행 선택69행 다음에 행 추가</li><li>70행 선택70행 다음에 행 추가</li><li>71행 선택71행 다음에 행 추가</li><li>72행 선택72행 다음에 행 추가</li><li>73행 선택73행 다음에 행 추가</li><li>74행 선택74행 다음에 행 추가</li><li>75행 선택75행 다음에 행 추가</li><li>76행 선택76행 다음에 행 추가</li><li>77행 선택77행 다음에 행 추가</li><li>78행 선택78행 다음에 행 추가</li><li>79행 선택79행 다음에 행 추가</li><li>80행 선택80행 다음에 행 추가</li><li>81행 선택81행 다음에 행 추가</li><li>82행 선택82행 다음에 행 추가</li><li>83행 선택83행 다음에 행 추가</li><li>84행 선택84행 다음에 행 추가</li><li>85행 선택85행 다음에 행 추가</li><li>86행 선택86행 다음에 행 추가</li><li>87행 선택87행 다음에 행 추가</li><li>88행 선택88행 다음에 행 추가</li><li>89행 선택89행 다음에 행 추가</li><li>90행 선택90행 다음에 행 추가</li><li>91행 선택91행 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">00님 양도소득세 수정신고 계산서</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="1" rowspan="1">1. 기초정보</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="3" rowspan="1">(1) 1차 양도(수정사항 발생 양도분)</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="2" rowspan="1">양도자</td><td colspan="2" rowspan="1">양수자</td><td colspan="2" rowspan="1">비고</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="2" rowspan="1">000</td><td colspan="2" rowspan="1">000</td><td colspan="2" rowspan="1">제 3자</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="2" rowspan="2">경기도00시 00로 20길 10, 04동 100호</td><td colspan="2" rowspan="2">경기도 0시 0구 00로 40, 0동 005호</td><td colspan="2" rowspan="2">　</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="2" rowspan="1">000</td><td colspan="2" rowspan="1">000000</td><td colspan="2" rowspan="1">　</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="2" rowspan="1">010-000</td><td colspan="2" rowspan="1">　</td><td colspan="2" 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="2" rowspan="1">소 재 지</td><td colspan="6" rowspan="1">경기도 00시 000구00동 00, 0000지 100동 200호</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">2015년 12월 28일</td><td colspan="2" rowspan="1">취 득 가 액</td><td colspan="2" rowspan="1">238,000,000원</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">2024년 3월 15일</td><td colspan="2" rowspan="1">양 도 가 액</td><td colspan="2" rowspan="1">340,000,000원</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">임 대 개 시 일</td><td colspan="2" rowspan="1">2016년 7월 20일</td><td colspan="2" rowspan="1">취 득 세</td><td colspan="2" rowspan="1">2,618,000원</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">8년</td><td colspan="2" rowspan="1">양도시 공인중개사 수수료</td><td colspan="2" rowspan="1">1,496,000원</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">거 주 기 간</td><td colspan="2" rowspan="1">0년</td><td colspan="2" rowspan="1">법무사 비용</td><td colspan="2" rowspan="1">379,500원</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">임 대 기 간</td><td colspan="2" rowspan="1">7년</td><td colspan="2" rowspan="1">기타 비용</td><td colspan="2" rowspan="1">504,356원</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">　</td><td colspan="2" 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">(2) 2차 양도</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="2" rowspan="1">양도자</td><td colspan="2" rowspan="1">양수자</td><td colspan="2" rowspan="1">비고</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="2" rowspan="1">000</td><td colspan="1" rowspan="1">000</td><td colspan="1" rowspan="1">이00</td><td colspan="2" rowspan="1">제 3자</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="2" rowspan="2">경기도 00시 00대로 00길 00, 00동 00호</td><td colspan="2" rowspan="2">00도 00시 00면 00로00, 100동 0003호</td><td colspan="2" rowspan="2">　</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="2" rowspan="1">000</td><td colspan="1" rowspan="1">000</td><td colspan="1" rowspan="1">00</td><td colspan="2" rowspan="1">　</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="2" rowspan="1">01003</td><td colspan="1" rowspan="1">010</td><td colspan="1" rowspan="1">010-00</td><td colspan="2" 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="2" rowspan="1">소 재 지</td><td colspan="6" rowspan="1">00도 00시 00동 00, 00단지 0동 00호</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">2022년 7월 8일</td><td colspan="2" rowspan="1">취 득 가 액</td><td colspan="2" rowspan="1">325,550,000원</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">2024년 8월 16일</td><td colspan="2" rowspan="1">양 도 가 액</td><td colspan="2" rowspan="1">425,000,000원</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">2년</td><td colspan="2" rowspan="1">취 득 세</td><td colspan="2" rowspan="1">14,250,790원</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">거 주 기 간</td><td colspan="2" rowspan="1">0년</td><td colspan="2" rowspan="1">양도시 공인중개사 수수료</td><td colspan="2" rowspan="1">1,870,000원</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">법무사 비용</td><td colspan="2" rowspan="1">275,000원</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">　</td><td colspan="2" rowspan="1">　</td><td colspan="2" rowspan="1">기타 비용</td><td colspan="2" rowspan="1">1,041,180원</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">(3) 3차 양도</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="2" rowspan="1">양도자</td><td colspan="2" rowspan="1">양수자</td><td colspan="2" rowspan="1">비고</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="2" rowspan="1">000</td><td colspan="2" rowspan="1">㈜00</td><td colspan="2" rowspan="1">특수관계인(본인 법인)</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="2" rowspan="2">00동 00호</td><td colspan="2" rowspan="2">경기도 00시 00구 00로 0, 00호</td><td colspan="2" rowspan="2">　</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="2" rowspan="1">700110</td><td colspan="2" rowspan="1">000</td><td colspan="2" rowspan="1">　</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="2" rowspan="1">01000</td><td colspan="2" rowspan="1">010-0</td><td colspan="2" 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="2" rowspan="1">소 재 지</td><td colspan="6" rowspan="1">경기도00시 00동 00-1, 1층 100호</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">2020년 9월 11일</td><td colspan="2" rowspan="1">취 득 가 액</td><td colspan="2" rowspan="1">380,820,000원</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">2024년 9월 12일</td><td colspan="2" rowspan="1">양 도 가 액</td><td colspan="2" rowspan="1">380,820,000원</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">4년</td><td colspan="2" rowspan="1">　</td><td colspan="2" rowspan="1">　</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">거 주 기 간</td><td colspan="2" rowspan="1">0년</td><td colspan="2" rowspan="1">　</td><td colspan="2" rowspan="1">　</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">분양권</td><td colspan="2" rowspan="1">　</td><td colspan="2" 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="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. 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="1" rowspan="1">1차 양도</td><td colspan="1" rowspan="1">2차 양도</td><td colspan="1" rowspan="1">3차양도</td><td colspan="2" rowspan="1">합산 과세</td><td colspan="1" 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="1" rowspan="1">340,000,000 </td><td colspan="1" rowspan="1">425,000,000 </td><td colspan="1" rowspan="1">380,820,000 </td><td colspan="2" 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">취득가액</td><td colspan="1" rowspan="1">241,501,856 </td><td colspan="1" rowspan="1">341,116,970 </td><td colspan="1" rowspan="1">380,820,000 </td><td colspan="2" 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">필요경비</td><td colspan="1" rowspan="1">1,496,000 </td><td colspan="1" rowspan="1">1,870,000 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" 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">양도차익</td><td colspan="1" rowspan="1">97,002,144 </td><td colspan="1" rowspan="1">82,013,030 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" 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">장기보유특별공제</td><td colspan="1" rowspan="1">19,400,428 </td><td colspan="1" rowspan="1">0 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" 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">양도소득금액</td><td colspan="1" rowspan="1">77,601,716 </td><td colspan="1" rowspan="1">82,013,030 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">159,614,746 </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">기본공제</td><td colspan="1" rowspan="1">2,500,000 </td><td colspan="1" rowspan="1">0 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">2,500,000 </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">과세표준</td><td colspan="1" rowspan="1">75,101,716 </td><td colspan="1" rowspan="1">82,013,030 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">157,114,746 </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">세율</td><td colspan="1" rowspan="1">24%</td><td colspan="1" rowspan="1">24%</td><td colspan="1" rowspan="1">6%</td><td colspan="2" rowspan="1">38%</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">누진세액공제</td><td colspan="1" rowspan="1">5,760,000 </td><td colspan="1" rowspan="1">5,760,000 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">19,940,000 </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">양도소득세</td><td colspan="1" rowspan="1">12,244,410 </td><td colspan="1" rowspan="1">13,903,120 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">39,743,600 </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">기납부세액 (신고서)</td><td colspan="1" rowspan="1">12,224,310 </td><td colspan="1" rowspan="1">13,903,127 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">38,810,673 </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">가산세</td><td colspan="1" rowspan="1">4,615 </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="2" rowspan="1">4,615 </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">양도세 납부세액</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="2" rowspan="1">937,542 </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">지방소득세</td><td colspan="1" rowspan="1">1,224,440 </td><td colspan="1" rowspan="1">1,390,310 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">3,974,360 </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">지방세 기납부세액</td><td colspan="1" rowspan="1">1,222,430 </td><td colspan="1" rowspan="1">1,390,310 </td><td colspan="1" rowspan="1">0 </td><td colspan="2" rowspan="1">3,881,060 </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">가산세</td><td colspan="1" rowspan="1">461 </td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="2" rowspan="1">461 </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">지방세 납부세액</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="1" rowspan="1">　</td><td colspan="2" rowspan="1">93,761 </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="1" rowspan="1">Ⅲ. 결론</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="4" rowspan="1">1. 00님께서 양도소득세를 착오로 잘못 신고한 부분은 아래와 같습니다. </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="2" rowspan="1">수정사항 반영 전 신고</td><td colspan="2" rowspan="1">수정사항 반영 후 신고</td><td colspan="2" rowspan="1">증감분</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">1차 양도분 예정신고시</td><td colspan="2" rowspan="1">[조세특례제한법 제97조의 4]에 따른 장기보유특별공제율 6% 적용</td><td colspan="2" rowspan="1">[조세특례제한법 제97조의 4]에 따른 장기보유특별공제율을 4% 적용</td><td colspan="2" rowspan="1">장기보유특별공제액 2,463,612원 감소</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="2" rowspan="1">확정신고시</td><td colspan="2" rowspan="1">1차 양도분 예정신고시 반영하지 않았던 비용들을 확정신고시 반영하는 과정에서 비용 2,371,322원 추가 반영</td><td colspan="2" rowspan="1">1차 양도분 예정신고시 반영하지 않았던 비용들을 확정신고시 반영하는 과정에서 비용 2,379,856원 추가 반영</td><td colspan="2" rowspan="1">비용 8,534원 증가</td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="7" rowspan="1">2. 또한 예정신고분 관련 (1) 신고불성실 가산세 (2) 납부지연 가산세의 경우 [국세기본법 제47조의 2, 5항], [국세기본법 제47조의 3, 6항], </td><td colspan="1" rowspan="1"> </td><td colspan="1" rowspan="1"> </td></tr><tr><td colspan="1" rowspan="1"> </td><td colspan="4" rowspan="1">[국세기본법 제47조의 4, 5항]에 따라 예정신고시 기준의 가산세로 산정됩니다. </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="5" rowspan="1">3. 위 사항들을 종합적으로 반영하여, 추가 납부하실 세액은 1,030,748원(지방세 포함)입니다. </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="8" rowspan="1">*** 위 내용은 현재(2025.9.23.) 시행중인 법령 등에 근거하여 작성 되었습니다. *** </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>