(취득세 중과) 주택 수 합산 및 중과 제외 주택

(취득세 중과)  주택 수 합산 및 중과 제외 주택 2020.7.10 부동산대책.. 7월28일 국회 행정안전위원회 통과7/31~8/3 입법예고 <table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(242, 242, 242); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 28.36pt;">연번</td><td valign="middle" style="background: rgb(242, 242, 242); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 28.36pt;">구 분</td><td valign="middle" style="background: rgb(242, 242, 242); padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 28.36pt;">제외 이유</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">1</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">가정어린이집</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">육아시설 공급 장려</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">2</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">노인복지주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">복지시설 운영에 필요</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: -0.8pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">3</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">재개발사업 부지확보를 위해 멸실목적으로 취득하는 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">주택 공급사업에 필요</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: -1.2pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">4</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">주택시공자가 공사대금으로 받은 미분양주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">주택 공급사업 과정에서 발생</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">5</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">저당권 실행으로 취득한 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">정상적 금융업 활동으로 취득</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">6</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">국가등록문화재 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">개발이 제한되어 투기대상으로 보기 어려움</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">7</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">농어촌 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">투기대상으로 보기 어려움</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">8</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;"><p class="0" style="text-align: left; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">공시가격 1억원 이하 주택 (재개발 구역 등 제외)</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">투기대상으로 보기 어려움,주택시장 침체지역 등 배려 필요</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 44pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">9</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 44pt;">공공주택사업자(지방공사, LH 등)의 공공임대주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 44pt;">공공임대주택 공급 지원</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 55.32pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">10</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 55.32pt;">주택도시기금 리츠가 환매 조건부로 취득하는 주택<p class="0" style="text-align: left; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">(Sale & Lease Back)</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 55.32pt;">정상적 금융업 활동으로 취득</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 49.66pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">11</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 49.66pt;">사원용 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 49.66pt;">기업활동에 필요</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 49.66pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">12</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 49.66pt;">주택건설사업자가 신축한 미분양된 주택</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 49.66pt;">주택 공급사업 과정에서 발생 ※ 신축은 2.8% 적용(중과대상 아님)</td></tr><tr><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 38.3pt; height: 49.66pt;"><p class="0" style="text-align: center; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">13</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 188.3pt; height: 49.66pt;"><p class="0" style="text-align: left; line-height: 130%; letter-spacing: 0pt; font-size: 13pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">상속주택(상속개시일로부터 5년 이내)</td><td valign="middle" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 249.24pt; height: 49.66pt;">투기목적과 무관하게 보유 ※ 상속은 2.8% 적용(중과대상 아님)</td></tr></tbody></table>