<![CDATA[
<p> </p><p> </p><!--StartFragment--><p class="바탕글" style="text-align: center; line-height: 130%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; font-size: 20pt; font-weight: bold; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">제25회 부동산세법 시험 총평</span></p><p> </p><!--StartFragment--><p class="바탕글" style="text-align: right;"><span style="font-family: 굴림; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">작성 : 정낙일 교수</span></p><p> </p><p> </p><p>안<span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">녕하세요... 부동산세법 정낙일 입니다..</span></p><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;"><!--StartFragment--><p class="바탕글"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">우선 合格하신 분에게는 祝賀의 말을 아쉽게 不合格하신 분에게는 심심한 위로의 말을 전합니다.</span></p><p> </p></span><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;"><!--StartFragment--><p class="바탕글" style="line-height: 130%; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 130%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">각 세목별 출제 내용(A형 문제를 중심으로)을 보면 다음과 같습니다.</span></p><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;"><!--StartFragment--><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse;"><tbody><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 142.37pt; height: 24.14pt;" colspan="2"><p class="바탕글" style="text-align: center;"><span style="font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-hansi-font-family: 한양신명조;"><font face="굴림">세목</font></span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 275.38pt; height: 24.14pt;" colspan="2"><p class="바탕글" style="text-align: center;"><span style="font-size: 12pt; font-weight: bold;">내 용</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 24.14pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 12pt; font-weight: bold;">난이도</span></p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 142.37pt; height: 42.62pt;" rowspan="2" colspan="2"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">조세총론(2문제)</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">72번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">부동산 활동 중 취득단계</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">77번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">물납과 분할납부</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 61.28pt; height: 150.79pt;" rowspan="7"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">지방세</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 81.09pt; height: 86.86pt;" rowspan="4"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">취득세</span></p><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-hansi-font-family: 한컴바탕; mso-fareast-font-family: 한컴바탕;">(4문제)</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">73번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">부동산의 유상취득</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">74번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">과세표준과 세율</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">75번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">부과와 징수</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 22.93pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">76번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 22.93pt;"><p class="바탕글"><span style="font-size: 11pt;">신고 및 납부</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 22.93pt;"><p class="바탕글" style="text-align: center;">下</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 81.09pt; height: 63.93pt;" rowspan="3"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">재산세</span></p><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-hansi-font-family: 한컴바탕; mso-fareast-font-family: 한컴바탕;">(3문제)</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">78번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">종합합산, 별도합산, 분리과세</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">上</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">79번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">부과와 징수</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">80번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">납세의무자</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 61.28pt; height: 158.07pt;" rowspan="7"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">국세</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 81.09pt; height: 118.16pt;" rowspan="6"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">양도소득세</span></p><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-hansi-font-family: 한컴바탕; mso-fareast-font-family: 한컴바탕;">(6문제)</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 22.93pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">65번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 22.93pt;"><p class="바탕글"><span style="font-size: 11pt;">물납 및 분할납부</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 22.93pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">66번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 18.48pt;"><p class="바탕글"><span style="font-size: 11pt;">배우자 및 직계존비속간 이월과세</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;">上</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">67번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 18.48pt;"><p class="바탕글"><span style="font-size: 11pt;">양도 및 취득시기</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;">下</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">68번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 18.48pt;"><p class="바탕글"><span style="font-size: 11pt;">양도차익 계산문제</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;">上</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">69번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 18.48pt;"><p class="바탕글"><span style="font-size: 11pt;">국외자산 양도</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 18.48pt;"><p class="바탕글" style="text-align: center;">中</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">70번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 21.31pt;"><p class="바탕글"><span style="font-size: 11pt;">양도소득세 과세대상</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 21.31pt;"><p class="바탕글" style="text-align: center;">下</p></td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 81.09pt; height: 39.91pt;"><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-ascii-font-family: 한컴바탕; mso-hansi-font-family: 한컴바탕;">종합소득세</span></p><p class="바탕글" style="text-align: center;"><span style="font-family: 한컴바탕; font-size: 11pt; mso-hansi-font-family: 한컴바탕; mso-fareast-font-family: 한컴바탕;">(1문제)</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 38.64pt; height: 39.91pt;"><p class="바탕글" style="text-align: center;"><span style="font-size: 11pt;">71번</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 236.74pt; height: 39.91pt;"><p class="바탕글"><span style="font-size: 11pt;">주택 임대한 경우</span></p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 58.45pt; height: 39.91pt;"><p class="바탕글" style="text-align: center;">上</p></td></tr></tbody></table></span><p class="바탕글" style="line-height: 130%; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 130%; -ms-layout-grid-mode: char;"> </p></span><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">제25회 공인중개사 시험에서는 전 단원에 걸쳐 부동산 조세의 전반적인 내용을 묻는 다소 포괄적인 문제가 출제 되었습니다. 또한 일부 문제는 수험생들로 하여금 혼동을 야기 시킬 수 있는 어려운 문제가 출제되어 수험준비를 철저히 한 수험생이라도 3～4문제 정도는 틀렸으리라 생각되며, 이번 제25회 시험은 과거 제21회 보다는 쉽게 출제 되었고, 제24회 시험보다는 다소 어렵게 출제 되었으며, 제22회 및 제23회 정도의 난이도를 유지한 것으로 생각이 됩니다.</span></p><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">전체적인 16문항 중에서 많은 생각을 요하는 난이도 상(上)에 해당하는 문제가 4문항, 다소의 생각을 요하는 난이도 중(中)에 해당하는 문제가 9문항, 기본적인 내용을 묻는 난이도 하(下)에 해당하는 문제가 3문항 출제되었습니다.</span></p><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">난이도 상(上)에 해당하는 문제 중에서 공부가 많이 되신 분들은 78번은 풀 수 있는 문제였지만, 66번, 68번과 71번은 너무 실무적이고 지엽적으로 출제가 되어서 공부가 많이 되신 분들도 풀기 어려운 문제였습니다.</span></p><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 200%; -ms-layout-grid-mode: char;"><span style="font-family: 굴림; mso-ascii-font-family: 굴림; mso-hansi-font-family: 굴림;">기본에 충실하고 꾸준하게 부동산세법을 공부하신 분들은 11문제에서 13문제 정도의 득점이 가능한 시험이었습니다.</span></p><p class="바탕글"> </p><p class="바탕글"> </p><!--StartFragment--><p class="바탕글"><span style="font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-hansi-font-family: 한양신명조;"><font face="굴림">제25회 부동산세법 기출문제 A형 해설</font></span></p><span style="font-family: 한양신명조; font-size: 12pt; font-weight: bold; mso-ascii-font-family: 한양신명조; mso-hansi-font-family: 한양신명조;"><font face="굴림"><!--StartFragment--></font></span><!--StartFragment--><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse;"><tbody><tr><td valign="center" style="border-width: 1.13pt 1.13pt 1.13pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 134.73pt; height: 17.48pt;" colspan="3"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-weight: bold;">구 분</span></p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 17.48pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-weight: bold;">문제</span></p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 17.48pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-weight: bold;">해답</span></p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 17.48pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-weight: bold;">해설</span></p></td></tr><tr><td valign="center" style="border-width: 1.13pt 1.13pt 1.13pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 134.73pt; height: 5.64pt;" rowspan="2" colspan="3"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">조세총론</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">72</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">④</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">㉠ 재산세 - 보유, ㉡ 농어촌특별세 - 취득, 보유, 양도, </p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">㉢ 종합부동산세 - 보유, ㉣ 지방교육세 - 취득, 보유, </p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">㉤ 인지세 - 취득, 양도</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">77</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">④</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">물납과 분할납부 둘 다 가능한 조세 : </p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">종합부동산세, 재산세 도시지역분</p></td></tr><tr><td valign="center" style="border-width: 1.13pt 1.13pt 1.13pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 43.57pt; height: 19.74pt;" rowspan="7"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">지방세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 91.16pt; height: 11.28pt;" rowspan="4" colspan="2"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">취득세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">73</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">⑤</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤ 나머지 부분은 증여에 해당함</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">74</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">③</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">① 50만원 이하</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">② 높은 세율</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">④ 중과세율을 적용하지 아니한다.</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤ 1천분의 10</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">75</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">①</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">산출세액에 100분의 80을 가산한 금액</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">76</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">④</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">취득한 날부터 (60일) 이내, 상속개시일이 속하는 달의 말일부터 (6개월) 이내에---</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 91.16pt; height: 8.46pt;" rowspan="3" colspan="2"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">재산세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">78</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">③</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">㉠ 분리과세, ㉡ 별도합산과세, ㉢ 분리과세, ㉣ 별도합산과세</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">79</span>번 </p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">⑤</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">신탁법에 따라 수탁자 명의로 등기된 신탁재산에 대한 재산세가 체납된 경우에는 체납된 재산이 속한 신탁에 다른 재산이 있는 경우에는 그 다른 재산에 대해서도 압류할 수 있다.</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">80</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">②</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">수탁자</p></td></tr><tr><td valign="center" style="border-width: 1.13pt 1.13pt 1.13pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 43.57pt; height: 22.56pt;" rowspan="8"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">국세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 91.16pt; height: 2.82pt;" colspan="2"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"></p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 5.64pt;" rowspan="2"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">65</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 5.64pt;" rowspan="2"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">⑤</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 5.64pt;" rowspan="2"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">① 확정신고기한 전 10일 이내</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">② 1천만원 초과인 경우</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">③ 부동산이 아닌 공공용지 보상채권으로 물납이 가능</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">④ 예정신고 및 확정신고 모두 적용</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 45.65pt; height: 19.74pt;" rowspan="7"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">소득세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 45.51pt; height: 16.92pt;" rowspan="6"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">양도</p><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">소득세</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">66</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">②</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">① 양도소득세 납세의무자는 乙이다</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">③ 취득가액은 3억원이다.</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">④ 증여세는 양도소득세의 필요경비에 산입한다.</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤ 연대납세의무가 없다.</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">67</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">③</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">③ 수용 : 대금청산일, 수용개시일, 소유권이전 등기접수일 중 빠른 날이 양도 및 취득시기 이다.</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">68</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">①</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"> 양도가액 : (매매사례가액 3억원)</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">- 필요경비 : (자본적지출 및 양도비용 1억 6천만원)</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">= 양도차익 : (1억 4천만원)</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">69</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">①</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">② 5년간 국내에 주소를 둔 거주자</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">③ 70% 세율은 없다.</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">④ 장기보유특별공제는 적용하지 아니한다.</p><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤ 실지거래가액이 원칙</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">70번<span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;"> </span></p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">②</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">㉠, ㉣은 양도소득세 과세대상 아님</p></td></tr><tr><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 45.51pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">종합</p><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;">소득세</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 33.34pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; margin-bottom: 1.6pt;"><span style="font-family: 굴림; mso-hansi-font-family: 굴림; mso-fareast-font-family: 굴림;">71</span>번</p></td><td valign="center" style="border: 1.13pt solid rgb(0, 0, 0); width: 31.26pt; height: 2.82pt;"><p class="바탕글" style="text-align: center; line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤</p></td><td valign="center" style="border-width: 1.13pt medium 1.13pt 1.13pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 282.45pt; height: 2.82pt;"><p class="바탕글" style="line-height: 130%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;">⑤ 사업자 등록과 관계없이 소득세 납세의무가 있다.</p></td></tr></tbody></table>
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