2014년 귀속 양도소득세 확정신고 안내(2015년 6월 1일까지 성실신고 납부)

<IMG style="BORDER-BOTTOM: 0px solid; BORDER-LEFT: 0px solid; WIDTH: 636px; HEIGHT: 684px; BORDER-TOP: 0px solid; BORDER-RIGHT: 0px solid" title="" border=0 hspace=0 alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Ffile.nts.go.kr%2Fwtsnts_upload%2Fdext5data%2F2015%2F05%2F20150514_080810806_87196.png">   <a href="javascript:checkVirus('grpid%3D1AKkv%26fldid%3D5bqH%26dataid%3D506%26fileid%3D1%26regdt%3D20150515220105&url=http%3A%2F%2Fcfile250.uf.daum.net%2Fattach%2F2168894A5555EDDE2E7A72')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_hwp_s.gif" border="0" alt="첨부파일" class="vam"/> 5220150514080835_2014년_귀속_양도소득세_확정신고.hwp</a>     <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid; mso-table-overlap: never"> <TBODY> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 444.1pt; PADDING-RIGHT: 5.67pt; HEIGHT: 31.62pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center colSpan=2> <v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="WIDTH: 14.33pt; HEIGHT: 14.64pt; v-text-anchor: top" id=_x43863704 type="#_x0000_t75"><v:imagedata src="file:///C:\Users\COMPUTER\AppData\Local\Temp\DRW0000126866fa.gif" o:title="DRW0000126866fa"></v:imagedata></v:shape>양도가액(실지거래가액) 신고 관련</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 21.12pt; PADDING-RIGHT: 5.67pt; HEIGHT: 127.52pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center rowSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 51.5pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭고액프리미엄이 형성된 재개발(재건축) 입주권, 아파트 분양권 등을 전매한 후 양도가액을 줄여서 신고한 경우</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 76.02pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭수용보상금 중 추후 증액되는 보상금을 신고누락하는 경우 ☞증액된 보상금 수령한 날의 다음다음달 말까지 수정신고․납부해야 함</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 444.1pt; PADDING-RIGHT: 5.67pt; HEIGHT: 31.62pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center colSpan=2> <v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="WIDTH: 14.33pt; HEIGHT: 14.64pt; v-text-anchor: top" id=_x181197344 type="#_x0000_t75"><v:imagedata src="file:///C:\Users\COMPUTER\AppData\Local\Temp\DRW0000126866fc.gif" o:title="DRW0000126866fc"></v:imagedata></v:shape>취득가액(실지거래가액) 신고 관련</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 21.12pt; PADDING-RIGHT: 5.67pt; HEIGHT: 127.52pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center rowSpan=2>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 51.5pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭취득계약서 등이 있어 실지거래가액을 확인할 수 있음에도 취득가액을 환산하여 신고한 경우</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 76.02pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭할인분양 아파트의 양도시 취득가액을 할인 전 가액으로 신고하는 경우 ☞취득가액은 실제거래가액(할인후 가액)으로 신고해야 함</TD></TR> <TR> <TD style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 444.1pt; PADDING-RIGHT: 5.67pt; HEIGHT: 31.62pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center colSpan=2> <v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape style="WIDTH: 14.33pt; HEIGHT: 14.64pt; v-text-anchor: top" id=_x132897832 type="#_x0000_t75"><v:imagedata src="file:///C:\Users\COMPUTER\AppData\Local\Temp\DRW0000126866fe.gif" o:title="DRW0000126866fe"></v:imagedata></v:shape>공제․감면․비과세 관련</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 21.12pt; PADDING-RIGHT: 5.67pt; HEIGHT: 284.56pt; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center rowSpan=4>   </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 95.54pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭도시지역(주거․상업․공업지역) 편입된지 3년이 경과된 농지를 자경농지 감면 신청하는 경우 ☞도시지역 편입 후 3년이 경과된 토지는 8년이상 자경하여도 자경농지 감면을 받을 수 없음</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 76.02pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭오피스텔을 주거용으로 사용한 2주택 보유자가 1세대1주택 비과세 신청하는 경우 ☞오피스텔이 주거용으로 사용될 시 주택수 계산에 포함</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt dotted; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 56.5pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭1주택+1조합원입주권 보유세대의 1세대1주택 비과세를 신청 ☞2006년 이후 조합원입주권 주택수 계산에 포함(소득세법§89②) </TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 2.83pt; PADDING-LEFT: 5.67pt; WIDTH: 422.98pt; PADDING-RIGHT: 5.67pt; HEIGHT: 56.5pt; BORDER-TOP: #000000 0.28pt dotted; BORDER-RIGHT: medium none; PADDING-TOP: 2.83pt" vAlign=center> ￭비사업용 토지 양도 시 장기보유특별공제를 신청하는 경우 ☞본래 목적대로 사용(사업용토지)해야 공제 가능(ex,재촌자경 농지)</TD></TR></TBODY></TABLE>