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<p> 내용을 보아하니..... 이렇습니다.</p><p><br></p><p>내용을 보다 쉽게 이해할 수 있게 중요한 부분은 빨간색으로 했습니다.</p><p><br></p><p><br></p><p><span style="font-weight: bold; color: rgb(255, 0, 0);">========================================================================================</span></p>
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<p> <span style="line-height: 185%; ">라. 주택자금</span></p><p class="본문"></p><p class="본문"><table style="border-collapse:collapse;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;"><tbody><tr><td style="width:47.17pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">구 분</p></td><td colspan="2" style="width:111.09pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">지출명세</p></td><td style="width:65.51pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">지출구분</p></td><td style="width:51.10pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">금 액</p></td><td style="width:76.73pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">한 도 액</p></td><td style="width:42.96pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;background:#d6d6d6;" valign="center"><p class="표-미다시">공제액</p></td></tr><tr><td rowspan="6" style="width:47.17pt;height:110.94pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">주택자금</span></p></td><td colspan="2" style="width:111.09pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">주택임차차입금</p></td><td style="width:65.51pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">원리금상환액</p></td><td style="width:51.10pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:76.73pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">작성방법 참조</p></td><td style="width:42.96pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr><tr><td colspan="2" style="width:111.09pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">월 세 액</span></p></td><td style="width:65.51pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">지 출 액</span></p></td><td style="width:51.10pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:76.73pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">작성방법 참조</span></p></td><td style="width:42.96pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr><tr><td rowspan="3" style="width:58.37pt;height:46.98pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">장기주택</p><p class="표-안" style="text-align:center;">저당차입금</p></td><td style="width:52.72pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">15년 미만</p></td><td rowspan="3" style="width:65.51pt;height:46.98pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">이자 상환액</p></td><td style="width:51.10pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td rowspan="3" style="width:76.73pt;height:46.98pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">작성방법 참조</p></td><td style="width:42.96pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr><tr><td style="width:52.72pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">15년〜29년</p></td><td style="width:51.10pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="mso-fareast-font-family:가지;font-family:오이;mso-hansi-font-family:오이;">1,000,000</span></p></td><td style="width:42.96pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr><tr><td style="width:52.72pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">30년 이상</p></td><td style="width:51.10pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:42.96pt;height:15.66pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr><tr><td colspan="2" style="width:111.09pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">주택자금 공제액 계</p></td><td style="width:65.51pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#e9e9e9;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:51.10pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#e9e9e9;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:76.73pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#e9e9e9;" valign="center"><p class="표-안" style="text-align:center;"></p></td><td style="width:42.96pt;height:21.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;" valign="center"><p class="표-안" style="text-align:center;"></p></td></tr></tbody></table></p><p class="본문"></p><p class="본문">① 주택임차차입금 원리금상환액공제</p><p class="본문" style="margin-top:8.0pt;"> -무주택 세대의 세대주인 근로자가 국민주택규모의 주택을 임차하기 위하여 대출기관이나 개인으로부터 차입한 차입금에 대해 해당 과세기간 동안의 차입금 원리금 상환액의 40%에 해당하는 금액을 공제(공제한도 연 300만원)</p>
<p> </p><p></p><p class="본문"> - (차입금별 공제 요건)</p><p class="본문"><table style="border-collapse:collapse;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;"><tbody><tr><td colspan="2" style="width:108.71pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">구 분</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">대출기관<span style="mso-fareast-font-family:명조;font-family:명조;mso-hansi-font-family:명조;vertical-align:super;">*</span> 차입분</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;background:#d6d6d6;" valign="center"><p class="표-미다시"><span style="font-weight: bold;">개인 차입분</span></p></td></tr><tr><td rowspan="4" style="width:35.96pt;height:87.96pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">근로자</span></p><p class="표-안" style="text-align:center;"><span style="font-weight: bold; color: rgb(255, 0, 0);">요 건</span></p></td><td style="width:72.75pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">총급여 요건</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">제한없음</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;"><span style="font-weight: bold; color: rgb(255, 0, 0);">3,000만원 이하</span></p></td></tr><tr><td style="width:72.75pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">부양가족 요건</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">제한없음</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;"><span style="font-weight: bold; color: rgb(255, 0, 0);">배우자나 기본공제대상 부양</span></p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;"><span style="font-weight: bold; color: rgb(255, 0, 0);">가족이 있어야 함</span></p></td></tr><tr><td style="width:72.75pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">세대주 여부</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">세대주에 한정</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">세대주에 한정</p></td></tr><tr><td style="width:72.75pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">주택소유 여부</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">무주택 세대<span style="mso-fareast-font-family:명조;font-family:명조;mso-hansi-font-family:명조;vertical-align:super;">**</span></p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">무주택 세대</p></td></tr><tr><td rowspan="4" style="width:35.96pt;height:143.96pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">차 입</p><p class="표-안" style="text-align:center;">요 건</p></td><td style="width:72.75pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">대출자 요건</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">소득세법 시행령 별표 1의 2에</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">따른 대출기관에 한정</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">대부업을 경영하지 아니하는</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">거주자</p></td></tr><tr><td style="width:72.75pt;height:60.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">차입시기</p></td><td style="width:135.61pt;height:60.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">임대차계약증서의 입주일과</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주민등록표 등본의 전입일</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">중 빠른 날로부터 전후 3개월</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">이내에 차입</p></td><td style="width:135.61pt;height:60.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">임대차계약증서의 입주일과</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주민등록표 등본의 전입일</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">중 빠른 날로부터 전후 1개월</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">이내에 차입</p></td></tr><tr><td style="width:72.75pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">대출방법</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">대출기관에서 임대인의 계좌로 직접 입금</p></td><td style="width:135.61pt;height:32.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">제한없음</p></td></tr><tr><td style="width:72.75pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">이자율 요건</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">제한없음</p></td><td style="width:135.61pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">연간 1,000분의 37 이상</p></td></tr></tbody></table> </p><p class="참고" style="margin-top:20.0pt;"><span style="line-height: 160%; ">** 세대란 거주자와 배우자, 거주자와 같은 주소 또는 거소에서 생계를 같이 하는 거주자와 그 배우자의 직계존비속(그 배우자를 포함한다) 및 형제자매를 모두 포함한 세대를 말하며, 거주자와 그 배우자는 생계를 달리하더라도 동일한 세대로 본다.</span></p><p class="본문"></p><p class="본문" style="line-height:172%;layout-grid-mode:char;"> - 소득공제 시 제출 서류</p><p class="본문" style="line-height:172%;layout-grid-mode:char;"><table style="border-collapse:collapse;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;"><tbody><tr><td style="width:71.92pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">구 분</p></td><td style="width:108.71pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;background:#d6d6d6;" valign="center"><p class="표-미다시">대출기관 차입분</p></td><td style="width:187.95pt;height:18.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;background:#d6d6d6;" valign="center"><p class="표-미다시">개인 차입분</p></td></tr><tr><td style="width:71.92pt;height:35.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:none;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">공통서류</p></td><td style="width:108.71pt;height:35.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주택자금상환등증명서</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주민등록표등본</p></td><td style="width:187.95pt;height:35.32pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주택자금상환등증명서</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">주민등록표등본</p></td></tr><tr><td style="width:71.92pt;height:74.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="text-align:center;">그 밖의 서류</p></td><td style="width:108.71pt;height:74.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:solid #000000 0.28pt;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;text-align:center;">-</p></td><td style="width:187.95pt;height:74.49pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #939393 1.70pt;border-right:none;" valign="center"><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">임대차계약증서 사본</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">금전소비대차계약서 사본</p><p class="표-안" style="margin-left:4.0pt;margin-right:4.0pt;">해당 차입금에 대한 원리금을 대주에게 상환하였음을 증명할 수 있는 서류(계좌이체 영수증 및 무통장입금증 등)</p></td></tr></tbody></table> </p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:20.0pt;"><span style="font-weight: bold; color: rgb(255, 0, 0);">② 월세액 공제</span></p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:8.0pt;"> -<span style="font-weight: bold; color: rgb(255, 0, 0);">총급여액 3천만원 이하이고 배우자 또는 기본공제대상 부양가족이 있는 무주택 세대의 세대주인 근로자가 국민주택규모의 주택을 임차하기 위하여 해당 과세기간에 지출한 월세액의 40%에 해당하는 금액을 공제(공제한도 연 300만원)</span></p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:8.0pt;"> - 소득공제 시 제출 서류</p><p class="본문" style="line-height:172%;layout-grid-mode:char;"> ․ 주민등록표등본</p><p class="본문" style="line-height:172%;layout-grid-mode:char;"> ․ 임대차계약증서 사본</p><p class="본문" style="line-height:172%;layout-grid-mode:char;"> ․ 주택 임대인에게 월세액을 지급하였음을 증명할 수 있는 서류(현금영수증, 계좌이체 영수증, 무통장입금증 등)</p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:20.0pt;">③ 장기주택저당차입금 이자상환액 공제</p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:8.0pt;"> -무주택 세대의 세대주인 근로자가 국민주택규모의 주택으로서 취득당시 주택의 기준시가가 3억원 이하인 주택을 취득하기 위하여 그 주택에 저당권을 설정하고 금융회사 또는 주택법에 따른 국민주택기금 등으로부터 차입한(상환기간 15년 이상) 장기주택저당차입금의 이자상환액을 공제(공제한도 연 1,000만원, 상환기간 30년 이상인 경우 연 1,500만원)</p><p class="본문" style="line-height:172%;layout-grid-mode:char;margin-top:10.0pt;"> - 주택취득자가 세대원에 해당하는 경우에는 아래의 요건을 추가로 충족 필요</p><p class="본문" style="line-height:172%;layout-grid-mode:char;"> ․ 세대주가 주택임차차입금원리금상환액공제, 월세액공제, 장기주택저당차입금이자상환액공제 및 주택마련저축 납입액공제를 받지 아니하여야 함</p><p class="본문"> ․ 해당 주택에 실제 거주하여야 함</p><p class="본문" style="line-height:175%;layout-grid-mode:char;"> - 장기주택저당차입금 요건다음의 요건을 모두 갖추어야 하고 그 요건을 충족하지 못한 경우 그 사유가 발생한 날부터 장기주택저당차입금 이자상환액 공제를 받을 수 없음</p><p class="본문" style="line-height:175%;layout-grid-mode:char;"> ㉮ 차입금의 상환기간이 15년 이상일 것(거치기간 요건 폐지)</p><p class="본문" style="line-height:175%;layout-grid-mode:char;"> ㉯주택소유권이전등기 또는 보존등기일부터 3월 이내에 차입한 장기주택저당차입금일 것</p><p class="본문" style="line-height:175%;layout-grid-mode:char;"> ㉰ 장기주택저당차입금의 채무자가 당해 저당권이 설정된 주택의 소유자일 것</p><p class="본문" style="line-height:175%;layout-grid-mode:char;margin-top:8.0pt;"><table style="border-collapse:collapse;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;"><tbody><tr><td style="width:368.60pt;height:17.00pt;padding:-0.01pt -0.01pt -0.01pt -0.01pt;border-top:solid #939393 1.70pt;border-left:solid #939393 1.70pt;border-bottom:solid #939393 1.70pt;border-right:solid #939393 1.70pt;" valign="center"><p class="박스-안" style="line-height:140%;layout-grid-mode:char;"><주택자금 전체 공제한도></p><p class="박스-안" style="line-height:140%;layout-grid-mode:char;margin-top:8.0pt;">․주택임차차입금 원리금 상환액 공제 + 월세액 공제 + 주택마련저축 납입액 공제 ≤ 연 300만원</p><p class="박스-안" style="line-height:140%;layout-grid-mode:char;">․ 주택임차차입금 원리금 상환액 공제 + 월세액 공제 + 주택마련저축 납입액 공제 +장기주택저당차입금 이자상환액 공제 ≤ 연 1,000만원(연 1,500만원)</p></td></tr></tbody></table> </p><p class="바탕글" style="line-height:160%;layout-grid-mode:char;"></p><p></p>
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<p><span style="color: rgb(255, 0, 0); font-weight: bold; ">=======================================================================================</span></p><p><br></p><p><span style="font-weight: bold;">월세 사시는분들 대부분 혼자 살지 않으세요??? </span></p><p><span style="font-weight: bold;">그런데 부양가족이 없이 혼자 사는 사람들은 소득공제 혜택이 없었습니다. ㅠㅠ.</span></p><p><span style="font-weight: bold;">방금 126번 전화해서 물어봤는데 그렇다네요.</span></p><p><span style="font-weight: bold;"><br></span></p><p><span style="font-weight: bold;">또 연봉 3,000 만원 이상인 사람도 안된답니다.</span></p><p><span style="font-weight: bold;">즉! 부양가족이 있어도 연봉 3,000 만원 이상이면 혜택이 없다는 이야기죠...</span></p><p><span style="font-weight: bold;"><br></span></p><p><span style="font-weight: bold;">희안한 정책..</span></p><p><span style="font-weight: bold;"><br></span></p><p><span style="font-weight: bold;">전 월세액 소득공제는 포기해야 하나봅니다. ㅠㅠ... </span></p><p><span style="font-weight: bold;"><br></span></p><p><span style="font-weight: bold;">300만원까지 공제인데 ㅠㅠ 덴장~!~!</span></p>
<p> </p>
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카페 게시글
검색이 허용된 게시물입니다.
★ 직장인방
컥! 연말정산 월세액 소득공제... 전 소득공제 못받네요?? 어처구니...
아까버
추천 0
조회 2,227
12.01.05 13:38
댓글 5
다음검색
첫댓글 옹? 분명 2011년까지는 그랬어요. 저처럼 독립가구는 월세 공제못받았는데...몇일전에 통과해서 2012년 부턴 독립가구, 5000만원이하면 월세공제받을수 있습니다~
이상하네요.??? 제가 126 번인가?? 직접 전화해서 들은 내용입니다.
저 내용 역시 공무원이 직접 알려줘서 제가 블록복사 해놓은 것이구요.
분명 독립가구가 아닌 부양자가 있어야 했습니다.
(물론 집을 산 후 은행에 집 이자를 내고 있는 것과는 다릅니다. 그럴 경우에는 부양가족이 없어도 되더군요.
보통 젊은 사람들은 해당이 안되겠죠? ㅠㅠ)
또한 연봉 3000 만원 이하였습니다.
그 사람이 개정판을 제게 직접 읽어 준것입니다.
제가 잘못알고 있는거라면 좋을텐데.... 혹시 모르니 님께서 다시 한번 알아봐 주시면 안될까요??
아니면.. 월세액을 현금영수증으로 받으세요.. 그거 현금영수증 홈피에서 작성하면요, 관할 세무서에서 지정일에 현금영수증으로 자동 발행해줍니다. 그럼, 월세액에 해당하는 금액을 현금영수증으로 해서 연말정산시 혜택받을 수 있다던데요..
헉.. 그런 방법이 있나요??? 그런데 집주인이 현금영수증 발행하게 해줄까요???
엥~이럴수가!!!