2018년 오피스텔, 상업용 건물 기준시가 고시-기준시가 상승률, 가장 비싼 오피스텔은 최순실 오피스텔 청담동 피엔폴루스

2018년 오피스텔, 상업용 건물 기준시가 고시-기준시가 상승률, 가장 비싼 오피스텔은 최순실 오피스텔 청담동 피엔폴루스 가장 비싼 상가는 개포1차주구센터B 시행(적용) : 2018. 1. 1.이후 최초로 양도․상속․증여하는 분부터 국세청관련근거 : 소득세(§99),상속세 및 증여세법(§61) 대상 수도권(서울․인천․경기)과 5대 광역시(대전․광주․대구․부산․울산)에 소재하고 동･호별 별도로 구분하여 소유권 이전등기가 가능한 아래 건물 - 오피스텔: 전체 - 상업용 건물: 건물 연면적이 3,000㎡ 이상이거나 100호 이상 ※시도별 기준시가 고시 현황(단위: 동, 호)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 1.98pt medium; border-style: solid solid double none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 50.29pt;" rowspan="3">구 분</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 78.77pt; height: 18.65pt;" colspan="2">계</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 73.11pt; height: 18.65pt;" colspan="4">오피스텔</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 75.94pt; height: 18.65pt;" colspan="2">상업용 건물</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 163.16pt; height: 18.65pt;" colspan="5">복합용 건물*</td></tr><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 35.13pt; height: 31.64pt;" rowspan="2">동수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 43.64pt; height: 31.64pt;" rowspan="2">호수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 35.14pt; height: 31.64pt;" rowspan="2" colspan="2">동수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 37.97pt; height: 31.64pt;" rowspan="2" colspan="2">호수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 35.14pt; height: 31.64pt;" rowspan="2">동수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 40.8pt; height: 31.64pt;" rowspan="2">호수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 35.13pt; height: 31.64pt;" rowspan="2">동수</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 128.03pt; height: 15.82pt;" colspan="4">호수</td></tr><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 37.96pt; height: 15.82pt;" colspan="2">계</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt 0.28pt 1.98pt; border-style: solid solid double; border-color: rgb(0, 0, 0); width: 43.61pt; height: 15.82pt;">오피스텔</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 0.28pt medium 1.98pt 0.28pt; border-style: solid none double solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 15.82pt;">상업용 건물</td></tr><tr><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt medium; border-style: double solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">전 국</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 35.13pt; height: 21.48pt;">18,119</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 43.64pt; height: 21.48pt;">1,116,576</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 35.11pt; height: 21.48pt;">7,614</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 37.96pt; height: 21.48pt;" colspan="2">132,517</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 35.18pt; height: 21.48pt;" colspan="2">7,077</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 40.8pt; height: 21.48pt;">472,949</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 35.13pt; height: 21.48pt;">3,428</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 37.95pt; height: 21.48pt;">511,110</td><td valign="center" style="border-width: 1.98pt 0.28pt 0.28pt; border-style: double solid solid; border-color: rgb(0, 0, 0); width: 43.62pt; height: 21.48pt;" colspan="2">441,453</td><td valign="center" style="border-width: 1.98pt medium 0.28pt 0.28pt; border-style: double none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">69,657</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">수도권</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">12,581</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">910,716</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">4,254</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">91,209</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">5,565</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">388,460</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">2,762</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">431,047</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">370,800</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">60,247</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">서 울</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">4,440</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">420,304</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">1,583</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">46,793</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">1,432</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">152,357</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">1,425</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">221,154</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">187,246</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">33,908</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">경 기</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">5,853</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">377,609</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">1,664</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">22,090</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">3,338</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">191,600</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">851</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">163,919</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">143,921</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">19,998</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">인 천</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">2,288</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">112,803</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">1,007</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">22,326</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">795</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">44,503</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">486</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">45,974</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">39,633</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">6,341</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">지방광역시</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">5,538</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">205,860</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">3,360</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">41,308</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">1,512</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">84,489</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">666</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">80,063</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">70,653</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">9,410</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">대 전</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">436</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">30,822</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">36</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">417</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">328</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">16,800</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">72</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">13,605</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">11,133</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">2,472</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">대 구</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">588</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">28,918</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">245</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">2,916</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">297</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">17,837</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">46</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">8,165</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">7,436</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">729</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">광 주</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">375</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">19,703</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">96</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">2,626</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">237</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">10,222</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">42</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">6,855</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">5,460</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">1,395</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">부 산</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">3,690</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.64pt; height: 21.48pt;">114,723</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.11pt; height: 21.48pt;">2,654</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.96pt; height: 21.48pt;" colspan="2">31,301</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.18pt; height: 21.48pt;" colspan="2">567</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 40.8pt; height: 21.48pt;">34,472</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 35.13pt; height: 21.48pt;">469</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.95pt; height: 21.48pt;">48,950</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 43.62pt; height: 21.48pt;" colspan="2">44,515</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">4,435</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 51.28pt; height: 21.48pt;">울 산</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 35.13pt; height: 21.48pt;">449</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 43.64pt; height: 21.48pt;">11,694</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 35.11pt; height: 21.48pt;">329</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.96pt; height: 21.48pt;" colspan="2">4,048</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 35.18pt; height: 21.48pt;" colspan="2">83</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 40.8pt; height: 21.48pt;">5,158</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 35.13pt; height: 21.48pt;">37</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.95pt; height: 21.48pt;">2,488</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 43.62pt; height: 21.48pt;" colspan="2">2,109</td><td valign="center" style="border-width: 0.28pt medium 1.7pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 46.46pt; height: 21.48pt;">379</td></tr></tbody></table> * 복합용 건물: 1동의 건축물 내 오피스텔과 상업용 건물이 모두 있는 건축물 적용*기준시가 :시가의 약 80% ○양도소득세의 경우 실지거래가액으로 과세되나,   -취득 당시의 실지거래가액을 확인할 수 없는 경우 환산취득가액*을 계산할 때 고시된 기준시가를 활용함. <table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="border: currentColor; border-image: none; width: 117.42pt; height: 33.64pt;" rowspan="2">* 환산취득가액 =</td><td valign="center" style="border: currentColor; border-image: none; width: 140.06pt; height: 33.64pt;" rowspan="2">양도 당시 실지거래가액</td><td valign="center" style="border: currentColor; border-image: none; width: 24.03pt; height: 33.64pt;" rowspan="2">×</td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(0, 0, 0); width: 135.79pt; height: 16.82pt;">취득 당시 기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 0) currentColor currentColor; width: 135.79pt; height: 16.82pt;">양도 당시 기준시가</td></tr></tbody></table>  ○상속(증여)세는 상속(증여)재산의 시가*를 기준으로 과세하나,   -시가를 알 수 없는 경우 고시된 기준시가를 과세기준으로 함.    * 시가: 상속개시일(증여일) 전후 6개월(증여재산은 3개월) 이내의 매매․감정․수용․경매․공매가격(상속세 및 증여세법 시행령 §49①)  ○취득세, 재산세 등 지방세는 행정안전부의 시가표준액이 적용되므로 국세청 고시 기준시가는 적용되지 않음. 2018년 오피스텔 상업용 건물 기준시가 상승률(2017년 대비)오피스텔 3.69%상업용건물 2.87% *2008년(8.00%) 이후 가장 높은 수준의 상승폭※최근 5년간 연도별 기준시가 변동률 (단위: %)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 20.48pt;">시행년도</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 54.45pt; height: 20.48pt;">구분</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">전국</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">서울</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">경기</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">인천</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">대전</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">광주 </td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">대구</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">부산</td><td valign="center" style="background: rgb(214, 214, 214); border-width: 1.7pt medium 0.25pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 20.48pt;">울산</td></tr><tr><td valign="center" style="border-width: 0.25pt 0.25pt 0.25pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 31.64pt;" rowspan="2">2018</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 15.82pt;">오피스텔</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">3.69</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">5.02</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.29</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.49</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">-0.50</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.41</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">1.51</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">3.46</td><td valign="center" style="border-width: 0.25pt medium 0.25pt 0.25pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 15.82pt;">0.37</td></tr><tr><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 15.82pt;">상업용 건물</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.87</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">3.67</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.17</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.78</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">1.21</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.89</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">4.03</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 15.82pt;">2.86</td><td valign="center" style="border-width: 0.25pt medium 0.25pt 0.25pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 15.82pt;">1.37</td></tr><tr><td valign="center" style="border-width: 0.25pt 0.25pt 0.25pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 35.3pt;" rowspan="2">2017</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">오피스텔</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">3.84</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">4.70</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">2.24</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.57</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.76</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">3.38</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.42</td><td valign="center" style="border: 0.25pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">6.53</td><td valign="center" style="border-width: 0.25pt medium 0.25pt 0.25pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">0.00</td></tr><tr><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt 0.25pt; border-style: solid; border-color: rgb(0, 0, 0); width: 54.45pt; height: 17.65pt;">상업용 건물</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">2.57</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">2.47</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">2.12</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">2.12</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">2.27</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">4.19</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">4.14</td><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">5.76</td><td valign="center" style="border-width: 0.25pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-1.43</td></tr><tr><td valign="center" style="border-width: 0.25pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 35.3pt;" rowspan="2">2016</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.56</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.53</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.93</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.15</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.91</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">3.23</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">3.39</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.97</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">0.77</td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.83</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.57</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.28</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.08</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.23</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.63</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">5.97</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">2.18</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.39</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 35.3pt;" rowspan="2">2015</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.62</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.68</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.14</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.19</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.19</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.28</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">2.53</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.89</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">1.08</td></tr><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.14</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-1.25</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.27</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.18</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.91</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">1.24</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">2.52</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.03</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">0.82</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 45.96pt; height: 35.3pt;" rowspan="2">2014</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 54.45pt; height: 17.65pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.91</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">2.12</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.26</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.92</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.15</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">0.70</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">3.48</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 37.18pt; height: 17.65pt;">-0.67</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.10</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 54.45pt; height: 17.65pt;">상업용 건물</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.38</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.80</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.49</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.02</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.72</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">0.14</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">3.23</td><td valign="center" style="border-width: 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">-0.19</td><td valign="center" style="border-width: 0.28pt medium 1.7pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 37.18pt; height: 17.65pt;">0.99</td></tr></tbody></table> 지역별 오피스텔  : 서울 5.02%, 경기 2.29%, 인천 2.49%, 광주 2,41%, 대구 1.51%, 부산 3.46%, 울산 0.37% 대전 유일하게 0.50% 하락 상업용건물 : 대구 4.03%, 서울 3.67%, 광주 2.89% 지역별 상위□서울(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 26.14pt;">서울시 강남구 청담동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">피엔폴루스</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">5,963</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 26.14pt;">서울시 강남구 개포동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">개포1차주구쎈터B동</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">20,860</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 26.14pt;">서울시 서초구 서초동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">서초현대타워아파트</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">8,918</td></tr></tbody></table>□경기(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 128.66pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 128.66pt; height: 26.14pt;">경기도 수원시 이의동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">광교더로프트</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">3,477</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 128.66pt; height: 26.14pt;">경기도 성남시 창곡동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">워니스파크</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">7,724</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 26.14pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 128.66pt; height: 26.14pt;">경기도 성남시 삼평동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 26.14pt;">디테라스</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 26.14pt;">7,713</td></tr></tbody></table>□인천(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 21.09pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 21.09pt;">인천시 서구 경서동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 21.09pt;">엘리시아</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 21.09pt;">2,573</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 36.08pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 36.08pt;">인천시 남구 주안동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 36.08pt;">주안더월드스테이트 2단지</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 36.08pt;">6,181</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 21.09pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 21.09pt;">인천시 연수구 송도동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 21.09pt;">커낼워크D2</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 21.09pt;">2,619</td></tr></tbody></table>□대전(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 25.59pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 25.59pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 25.59pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 25.59pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.31pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.31pt;">대전시 유성구 하기동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.31pt;">선이재</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.31pt;">2,158</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.31pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.31pt;">대전시 서구 둔산동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.31pt;">샘머리아파트</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.31pt;">8,656</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.31pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.31pt;">대전시 유성구 봉명동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.31pt;">이신팰리스</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.31pt;">1,900</td></tr></tbody></table>□광주(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">광주시 남구 봉선동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">지웰에스테이트 B동</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">1,595</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">광주시 동구 호남동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">충장로이스토리</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">4,615</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">광주시 남구 봉선동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">더플레이스봉선</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">1,804</td></tr></tbody></table>□대구(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">대구시 수성구 범어동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">범어라온프라이빗 101동</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">2,291</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">대구시 중구 대신동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">동산상가</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">9,975</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">대구시 중구 남산동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">대구메디스퀘어</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">2,907</td></tr></tbody></table>□부산(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 22.22pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 22.22pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 22.22pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 22.22pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 21.09pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 21.09pt;">부산시 수영구 광안동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 21.09pt;">세종엠스테이Ⅵ</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 21.09pt;">2,642</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 36.08pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 36.08pt;">부산시 남구 대연동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 36.08pt;">대연힐스테이트 푸르지오 상가301동</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 36.08pt;">8,975</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 21.09pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 21.09pt;">부산시 수영구 광안동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 21.09pt;">이린타워</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 21.09pt;">3,027</td></tr></tbody></table>□울산(단위: 천 원/㎡)<table style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; border-collapse: collapse;"><tbody><tr><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.14pt;">구분</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.14pt;">소재지</td><td valign="center" style="background: rgb(243, 243, 243); border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.14pt;">명칭</td><td valign="center" style="background: rgb(243, 243, 243); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.14pt;">기준시가</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.14pt;">오피스텔</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.14pt;">울산시 중구 옥교동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.14pt;">한동리안느</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.14pt;">1,924</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.14pt;">상업용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.14pt;">울산시 동구 전하동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.14pt;">e편한세상전하</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.14pt;">3,107</td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) currentColor; width: 62.94pt; height: 23.14pt;">복합용 건물</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 125.83pt; height: 23.14pt;">울산시 남구 삼산동</td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); border-image: none; width: 142.81pt; height: 23.14pt;">드림팰리스</td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(0, 0, 0); width: 89.09pt; height: 23.14pt;">2,057</td></tr></tbody></table> 전국 오피스텔  1㎡당 기준시가 가장 비싼 곳   1위 서울 강남구 청담동의 피엔폴루스 596만3000원*2017년에도 517만2000원으로 가장 높았음국정농단으로 구속 수감되어 재판중인 최순실 씨가 거주했던 곳으로 알려짐. <img src="https://t1.daumcdn.net/cfile/cafe/99298F405A455B7735" class="txc-image" width="311" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="311" exif="{}" data-filename="청담동 피엔폴루스.jpg" id="A_99298F405A455B77350C20"/> 2위 서울 영등포구 영등포동의 아테네 533만1000원3위 서울 서초구 서초동 강남아르젠으로 514만5000원 전국 상업용건물 1㎡당 기준시가 가장 비싼 곳1위 서울시 강남구 개포동 개포1차주구센터B동(2086만원)*2017년 1위 서울시 중구 신당동 청평화시장 1763만4000원 2위 서울시 종로구 종로6가 동대문종합상가 디동 1672만6000원 <img src="https://t1.daumcdn.net/cfile/cafe/99E6F4415A455B9134" class="txc-image" width="500" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="500" exif="{}" data-filename="기준시가 전국 상위 오피스텔, 상업용건물, 복합용건물-단위면적당.jpg" id="A_99E6F4415A455B91349A18"/> <img src="https://t1.daumcdn.net/cfile/cafe/99B3D8415A455B9101" class="txc-image" width="500" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="500" exif="{}" data-filename="기준시가 전국 상위 오피스텔, 상업용건물, 복합용건물.jpg" id="A_99B3D8415A455B910188FD"/> 2018년 오피스텔 상업용 건물 기준시가는 29일부터 국세청 홈페이지 홈택스(<a href="http://www.hometax.go.kr">www.hometax.go.kr</a>)에서 열람.이의신청을 통해 기준시가 재산정 신청 가능.기준시가 재산정 신청 기간: 2018년  1월 2일부터 31일까지.