상속세및증여세법시행령 일부개정령

<TABLE height="100%" cellSpacing=0 cellPadding=0 width=600 border=0> <TBODY> <TR> <TD vAlign=top width=600> <TABLE cellSpacing=0 cellPadding=0 width=565 border=0> <TBODY> <TR> <TD height=0></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=600 border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 width=600 border=0> <TBODY> <TR> <TD bgColor=#939393 height=2></TD></TR> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD width="20%" bgColor=#f7f7f7 height=25> <DIV align=center><B>법령명</B></DIV></TD> <TD style="PADDING-LEFT: 15px" width="80%">상속세및증여세법시행령 일부개정령</TD></TR></TBODY></TABLE></TD></TR> <TR> <TD bgColor=#e4e4e4 height=1></TD></TR> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD width="20%" bgColor=#f7f7f7 height=25> <DIV align=center><B>공포번호</B></DIV></TD> <TD style="PADDING-LEFT: 15px" width="30%">대통령령 제18989호</TD> <TD width="20%" bgColor=#f7f7f7 height=25> <DIV align=center><B>공포날짜</B></DIV></TD> <TD style="PADDING-LEFT: 15px" width="30%">2005/08/05</TD></TR></TBODY></TABLE></TD></TR> <TR> <TD bgColor=#e4e4e4 height=1></TD></TR> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD height=60> <TABLE cellSpacing=0 cellPadding=10 width="100%" border=0> <TBODY> <TR> <TD>  <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: right"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: right">[ 공포일자 2005년 8월 5일 ]</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #333399; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #333399; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">◎</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #333399; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">대통령령 제18989호</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt 0pt 0pt 44.44pt; COLOR: #000000; TEXT-INDENT: -44.44pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: center">상속세및증여세법시행령 일부개정령</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">1. 제안이유 및 주요내용</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt 0pt 10pt 15pt; COLOR: #000000; TEXT-INDENT: -15pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">    종전에는 상속 또는 증여재산에 대한 평가를 개별주택의 경우에는 토지와 건물을 따로 하고, 공동주택의 경우에는 국세청장이 고시한 가격에 의하도록 하였으나, ?부동산가격공시 및 감정평가에 관한 법률?에서 주택가격을 토지와 건물에 대하여 통합평가 및 공시하는 제도를 도입함에 따라 동 주택가격을 상속 또는 증여재산에 대한 평가가액으로 보도록 상속세및증여세법도 개정(법률 제7580호, 2005. 7. 13. 공포ㆍ시행)되어 관련 인용조문 등을 정비하려는 것임.</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt 0pt 10pt 22.44pt; COLOR: #000000; TEXT-INDENT: -22.44pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">2. 시행일</SPAN> </P> <P style="FONT-SIZE: 10pt; MARGIN: 0pt 0pt 10pt 22.44pt; COLOR: #000000; TEXT-INDENT: -22.44pt; LINE-HEIGHT: 160%; FONT-FAMILY: '굴림'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: '굴림'; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">    이 영은 공포한 날부터 시행한다.</SPAN> </P></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD bgColor=#e4e4e4 height=1></TD></TR> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD width="20%" bgColor=#f7f7f7 height=25> <DIV align=center><B></B> </DIV></TD> <TD style="PADDING-LEFT: 15px" width="80%"></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD bgColor=#e4e4e4 height=1></TD></TR> <TR> <TD bgColor=#f7f7f7 height=5></TD></TR> <TR> <TD bgColor=#939393 height=2></TD></TR></TBODY></TABLE></XFORM></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>