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<DD class=name><STRONG>[부가가치세법] 오피스텔은 주택임대사업자로 등록 불가</STRONG> </DD>
<DIV class=text_section><SPAN style="FONT-FAMILY: 궁서; mso-ascii-font-family: 궁서; mso-hansi-font-family: 궁서">
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체">국토해양부 주거복지기획과 2010-04-30 </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 7.21pt"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체"></SPAN> </P><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체"><!--StartFragment-->
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체">< 기사 내용 (매일경제 4.30일) ></SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 7.21pt">
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체">오피스텔을 주거용으로 임대하는 경우도 주택임대사업 요건을 갖추면 주택임대사업자와 같이 종부세, 양도세 등 세제혜택을 받을 수 있다. </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체"></SPAN> </P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체">[해명내용]</SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체"></SPAN> </P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"> </P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><a href="javascript:checkVirus('grpid%3D1IEz3%26fldid%3DLcx8%26dataid%3D349%26fileid%3D1%26regdt%3D20111221150924')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_hwp_s.gif?rv=1.0.1" border="0" alt="첨부파일" class="vam"/> 오피스텔_임대사업자_등록_관련(주거복지기.hwp</a></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체"><!--StartFragment-->
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체">ㅇ 오피스텔은 주택법 및 건축법상 주택이 아닌 “시설”이므로 현행 임대주택법상 주택임대사업자로 등록할 수 없음. </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체">※ 현행 임대주택법상 임대수익에 제공되는 “주택”을 임대하는 경우 주택임대사업자로 등록 가능 </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체">ㅇ 따라서, 오피스텔을 임대하는 경우 임대주택법상 주택임대사업자와 같이 세제혜택을 받을 수 있다는 기사 내용은 사실이 아님. </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체">※ 오피스텔 임대사업자에게도 세제혜택을 부여하는 방안은 세제당국과의 사전협의가 필요한 사항 </SPAN></P>
<P class=바탕글 style="MARGIN-BOTTOM: 1.6pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 1.8"><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체"></SPAN></SPAN> </P><SPAN style="FONT-FAMILY: 돋움체; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체"></SPAN></P></SPAN></SPAN></DIV>
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[부가가치세법] 오피스텔은 주택임대사업자로 등록 불가
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