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<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">안녕하세요?</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">C&S세무법인의 김재영 세무사입니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">[ 답변드리겠습니다 ]</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">1. 공익사업용으로 수용되는 경우도 양도세 과세대상이며 현재 수용으로 인한 비과세규정은</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 없습니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 아마도 8년자경농지의 경우 10년간 1억원을 한도로 감면하는 규정을 말한 것으로</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 생각됩니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">2. 현재 공익사업을 위한 수용일 경우일 경우 다음의 규정이 있습니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> (1) 사업인정고시일로부터 소급하여 2년이전에 취득한 토지 등을 2009.12.31일까지</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 양도하는 경우 -> 양도소득세의 10% 감면(채권보상인 경우 15% 감면)</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> (2) 사업인정고시일이 2006.12.31일 이전인 토지의 양도</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> -> 비사업용토지로 보지 않음</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 200%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 26px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">3. 결론적으로 님이 양도한 농지는 재촌자경한 농지로 보이지 않으므로</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 8년자경농지에 해당하지 않고 비사업농지에 해당하는 것으로 보입니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 비사업농지에 해당하는 경우 60%양도세율 적용 및 장기보유특별공제 배제입니다.</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">4. 대략적인 양도세의 계산은 “김재영세무사의 세무산책”코너에 있는</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"> 양도간편계산기를 이용하세요 !</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify">위 사항은 참고용으로만 활용하세요 ! ! *^_ ^*</SPAN> </P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 10pt; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 160%; FONT-FAMILY: '한컴바탕'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: '한컴바탕'; LETTER-SPACING: 0px; TEXT-ALIGN: justify"><BR></SPAN></P>
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Re:[답글] 토지보상도 양도세가 있나요?
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