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<p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">양도소득세의 계산 순서를 보면</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="center" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); text-align: center;"></div><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"> </p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 24pt;"></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> </span></p><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); border: 1px double rgb(0, 0, 0); width: 260px; height: 58px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="left" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;">양 도 가 액 (양도한 거래 금액)</span></p></td></tr></tbody></table><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> </span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"><span style="color: rgb(239, 0, 124);"><font color="#000000"> </font><strong style="letter-spacing: 0px;">빼 기 ㅡ</strong></span></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0);"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); width: 243px; height: 34px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="font-size: 12pt;">취 득 가 액(취득</span></span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 거래한 금액)</span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 24pt;"></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 255px; height: 43px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 필 요 경 비(투입되 경비)</span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><img id="static/img/emoticon/2_40.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F2_40.gif" style="max-width: 700px; cursor: pointer;">필요경비에 해당하는 입증 서류로는 <span style="color: rgb(239, 0, 124);">계약서,영수증,현금영수증,간이 영수증</span> 등...이며</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><strong style="letter-spacing: 0px;"><br></strong></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><span style="color: rgb(239, 0, 124);">취등록세,중개,법무사 수수료 </span>등이 포함됩니다.</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="font-size: 11pt;"> </span><span style="color: rgb(58, 50, 195); font-size: 11pt;"> </span><span style="color: rgb(58, 50, 195); font-size: 18pt;"><strong style="letter-spacing: 0px;">↓</strong></span></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 261px; height: 48px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 양 도 차 익</span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal;"><br></p><p align="left" style="word-wrap: normal; word-break: normal;"> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"> </p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 260px; height: 72px;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); width: 264px; height: 72px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="color: rgb(0, 0, 0); font-size: 12pt;">장 기 보 유 특 별 공 제</span></span></p><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;">(건물,토지의 양도차익)</span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;">×공제율</span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">(계산 산식 표가 있으며 </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">아래 부분을 참고 하시면 됩니 다.)</span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">↓</span></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 372px; height: 47px;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); width: 256px; height: 18px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 12pt;"> <span style="color: rgb(0, 0, 0);">양 도 소 득 금 액(실제 소득금액)</span></span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0);"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); width: 365px; height: 56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> <span style="font-size: 12pt;">양 도 소 득 기 본 공제(년 1회 250만원 한도)</span></span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><img id="static/img/emoticon/5_06.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_06.gif" style="max-width: 700px; cursor: pointer;"><span style="color: rgb(58, 50, 195); font-size: 11pt;">미등기된 건물,토지 기타 자산의 경우는 기본 공제</span></strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><strong style="letter-spacing: 0px;"><br></strong></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;">해당 사항이 아닙니다.</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;">​</span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 18pt;"> <span style="color: rgb(58, 50, 195);"><strong style="letter-spacing: 0px;">↓</strong></span></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 383px; height: 50px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="font-size: 11pt;">양 도 소 득 과 세 표 준 </span></span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">(아래 부분 표를 참고)</span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> <span style="font-size: 12pt;">×</span>(곱하기)</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 386px; height: 45px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="font-size: 11pt;">세 </span><span style="font-size: 11pt;">율</span></span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 14pt;"></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 18pt;"><strong style="letter-spacing: 0px;"> ↓</strong></span></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 387px; height: 36px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="font-size: 11pt;">산 출 세 액</span></span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 빼 기 ㅡ</strong></span> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><div align="left" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244);"><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="line-height: 1.6; border: 1px double rgb(0, 0, 0); width: 391px; height: 45px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">감 면 세 액</span></p><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">(조세특례제한법상 감면세액등)</span></span></p></td></tr></tbody></table></div><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 18pt;"><strong style="letter-spacing: 0px;"> ↓</strong></span> </p><p align="left" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><table class="__se_tbl" border="0" cellspacing="1" cellpadding="0" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); border: 1px double rgb(0, 0, 0); width: 398px; height: 45px;"><tbody><tr style="line-height: 1.6;"><td width="741" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border: 3px double rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> <img width="19" height="19" id="static/img/emoticon/5_04.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_04.gif" style="max-width: 700px; border-color: rgb(0, 0, 0); cursor: pointer;"></span><strong style="letter-spacing: 0px;"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 12pt;">납부 할 세액</span><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 12pt;">(최종 산출)<img id="static/img/emoticon/1_05.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_05.gif" style="max-width: 700px; cursor: pointer;"></span></strong></p></td></tr></tbody></table><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">(위에 표가 양도세 산출의 일반적인 계산 순서 방식입니다.)</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><img width="582" height="402" class="_photoImage" id="20160430_119/skylinebks_1461991167271c0tKC_JPEG/20160429_121532.jpg" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2F20160430_119%2Fskylinebks_1461991167271c0tKC_JPEG%2F20160429_121532.jpg%3Ftype%3Dw2" style="max-width: 700px; cursor: pointer;"> </p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">그럼 장기보유 특별공제에 대해 알아보면</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">부동산을 일정기간 이상으로 보유하고 양도 할시에</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">투기목적이 아닌 진정한 투자,실수요자의 세금 부담을 덜어 주기위해 만든</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">제도라고 볼 수 있습니다.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">1996년부터 3년이상 보유했을 때 적용 해 주는 제도로써</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">기간에 따라 무조건적인 적용 혜택은 아니고 양도차익의 범위 내에서</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">공제를 하게 됩니다.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"><br></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 24pt;"><span style="font-size: 18pt;"><img id="static/img/emoticon/1_02.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_02.gif" style="max-width: 700px; cursor: pointer;"><span style="color: rgb(120, 32, 185); font-size: 24pt;"><strong style="letter-spacing: 0px;">공제 적용 대상</strong></span></span></span><span style="font-size: 24pt;"><span style="font-size: 18pt;"><img id="static/img/emoticon/1_05.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_05.gif" style="max-width: 700px; cursor: pointer;"></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 12pt;">​</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">건물,토지 등의 부동산을 취득한 다음 등기 완료 후</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"><span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">​3년이상 보유</strong></span>할 시에 적용이 됩니다.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 24pt;"><span style="font-size: 18pt;"><br></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(239, 0, 124); font-size: 24pt;"><strong style="letter-spacing: 0px;"><img width="19" height="NaN" class="__se_object" alt="%EB%AF%B8%EC%86%8C" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_05.gif" s_type="attachment" s_subtype="image" jsonvalue="%7B%7D" style="max-width: 700px; width: 19px;">공제 적용 제외 대상 <img id="static/img/emoticon/1_06.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_06.gif" style="max-width: 700px; cursor: pointer;"></strong></span> </p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">1.해외 부동산</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">2.미등기 양도 자산</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">3.비사업용 토지(2016년 세법개정안에 의해 대상적용 추후 설명드리겠습니다.)</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">4.보유 3년 미만의 부동산</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><img id="static/img/emoticon/5_04.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_04.gif" style="max-width: 700px; cursor: pointer;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">1세대 2주택 이상은 2012년 이후로</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">양도하는 분부터 적용이 가능합니다.</span> </p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><img id="static/img/emoticon/5_05.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_05.gif" style="max-width: 700px; cursor: pointer;">※보유기간 취득일부터 양도일까지이며 초일을 산입하여 계산 하셔야합니다.</strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><br></strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(120, 32, 185); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><img width="743" height="493" class="_photoImage" id="20160430_57/skylinebks_1461990723915D04qI_JPEG/%C5%A9%B1%E2%BA%AF%C8%AF_%B8%D3%BD%AC%B7%EB%BF%CD%C6%DB_%2867%29.JPG" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2F20160430_57%2Fskylinebks_1461990723915D04qI_JPEG%2F%25C5%25A9%25B1%25E2%25BA%25AF%25C8%25AF_%25B8%25D3%25BD%25AC%25B7%25EB%25BF%25CD%25C6%25DB_%252867%2529.JPG%3Ftype%3Dw2" style="max-width: 700px; cursor: pointer;"></strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 18pt;"> </span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-size: 18pt;">​ <img id="static/img/emoticon/5_03.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_03.gif" style="max-width: 700px; cursor: pointer;"> </span><span style="font-size: 18pt;"><span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">장기보유특별공제</strong></span> <img id="static/img/emoticon/5_02.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_02.gif" style="max-width: 700px; cursor: pointer;"></span></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><br></p><table class="__se_tbl" border="0" cellspacing="0" cellpadding="0" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentcolor currentcolor; border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 12pt;"> <span style="color: rgb(0, 0, 0);">보 유 기 간</span></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">상가,건물,공장,다주택자 </span></p><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">공 제 율</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 3년 이상 4년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 12pt;"> <span style="color: rgb(0, 0, 0);">10%</span></span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 4년 이상 5년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 12%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 5년 이상 6년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 15%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 6년 이상 7년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 18%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 7년 이상 8년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 21%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 8년 이상 9년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 24%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 9년 이상 10년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 27%</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 10년 이상</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 196px; height: 35px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt;"> 30%</span></p></td></tr></tbody></table><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 18pt;"> <strong style="letter-spacing: 0px;">보유기간에 따른 과세표준의 양도소득세율</strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 18pt;"></span></p><table class="__se_tbl" border="0" cellspacing="0" cellpadding="0" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentcolor currentcolor; border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 106px; height: 36px; background-color: rgb(196, 225, 231);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 보 유 기 간</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(196, 225, 231);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 세 율</span></p></td><td rowspan="3" colspan="2" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 348px; height: 108px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><strong style="letter-spacing: 0px;"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 18pt;">양도소득세율과 누진</span><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 18pt;">공제액</span></strong><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 18pt;"> </span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 106px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 5 0 %</strong></span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 106px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 2년 미만</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"> 4 0 %</strong></span></p></td></tr><tr style="line-height: 1.6;"><td rowspan="6" colspan="1" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 106px; height: 216px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 2년 이상</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(166, 207, 0);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> <span style="color: rgb(0, 0, 0); font-size: 18pt;"><strong style="letter-spacing: 0px;">과 세 표 준</strong></span></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(196, 225, 231);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 18pt;"><strong style="letter-spacing: 0px;"> 세 율</strong></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(196, 225, 231);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 18pt;"><strong style="letter-spacing: 0px;"> 누진 공제액</strong></span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1,200만원 이하</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 6%</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 0 원</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1,200만원 초과 ~ 4,600만원 이하</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 15%</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 108 만원(마이너스)</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 4,600만원 초과 ~ 8,800만원 이하</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 24%</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 522 만원(마이너스)</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 8,800만원 초과 ~1억5천만원 이하</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 35%</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1,490 만원(마이너스)</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 250px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1억 5천만원 초과 ~</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 99px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 38%</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 249px; height: 36px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;"> 1,940 만원(마이너스)</span></p></td></tr></tbody></table><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">​</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"><img id="static/img/emoticon/5_16.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_16.gif" style="max-width: 700px; cursor: pointer;"><span style="color: rgb(58, 50, 195); font-size: 11pt;"><strong style="letter-spacing: 0px;">상가매수 후 2년 이상 보유후 팔아야</strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;">세금 혜택(절세)을 많이 보실 수 있다는 것을 염두 해 두시길</strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;">바랍니다.</strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><br></strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;"><img width="743" height="417" class="_photoImage" id="20160430_107/skylinebks_1461990367943asSHs_JPEG/20160427_131836.jpg" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2F20160430_107%2Fskylinebks_1461990367943asSHs_JPEG%2F20160427_131836.jpg%3Ftype%3Dw2" style="max-width: 700px; cursor: pointer;"></strong></span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"></span></p><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><br></p><p style="word-wrap: normal; word-break: normal;"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 12pt; background-color: rgb(255, 255, 255);"> <span style="font-size: 12pt;"><img id="static/img/emoticon/1_05.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F1_05.gif" style="max-width: 700px; cursor: pointer;"> 이<span style="font-size: 12pt;">제 알기쉽게 예를통해 계산을 해 보겠습니다. <img id="static/img/emoticon/5_02.gif" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fssl.pstatic.net%2Fstatic.se2%2Fstatic%2Fimg%2Femoticon%2F5_02.gif" style="max-width: 700px; cursor: pointer;"></span></span></span></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">​</span></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);"><br></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);"><span style="background-color: rgb(255, 255, 255);"><br></span></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);">​</span></span></p><table class="__se_tbl" border="0" cellspacing="0" cellpadding="0" style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; line-height: 1.6; color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentcolor currentcolor; border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 734px; height: 94px;"><tbody><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 상가 취득</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 취득가액</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 매도 시기</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 매도금액</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(201, 224, 240);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> <span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">보유기간</strong></span></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(245, 244, 224);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 매도차액</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(222, 247, 229);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;">필요경비(지출금)</span></p></td></tr><tr style="line-height: 1.6;"><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 10pt;"> 2010년 5월1일</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 6억</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> <span style="font-size: 10pt;">2015년 7월1일</span></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(255, 255, 255);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 7억</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(201, 224, 240);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> <span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">5년 </strong></span></span><span style="color: rgb(239, 0, 124); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><strong style="letter-spacing: 0px;">2개월</strong></span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(245, 244, 224);"><p align="center" style="word-wrap: normal; word-break: normal;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"> 1억</span></p></td><td style="font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentcolor currentcolor rgb(0, 0, 0) rgb(0, 0, 0); border-image-source: none; border-image-slice: initial; border-image-width: initial; border-image-outset: initial; border-image-repeat: initial; width: 132.93px; height: 43.56px; background-color: rgb(222, 247, 229);"><p align="center" style="word-wrap: normal; word-break: normal; text-align: center;"><span style="color: rgb(0, 0, 0); font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;">5천만원</span></p></td></tr></tbody></table><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);"></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);"><span style="background-color: rgb(255, 255, 255);"><br></span></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);"><span style="background-color: rgb(255, 255, 255);">​</span></span></span></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="background-color: rgb(119, 119, 119);"><span style="color: rgb(0, 0, 0);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt; background-color: rgb(255, 255, 255);">​<strong style="letter-spacing: 0px;">매도금액 7억 ㅡ 취득가액 6억 ㅡ 필요경비(지출경비) 5천만원 = <span style="color: rgb(239, 0, 124);">5천만원(양도차익)</span></strong></span></span></span><span style="font-family: 바탕체, BatangChe; font-size: 18pt;"> </span></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><br></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"><span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">양도차익 5천만원 </strong></span>ㅡ </span><strong style="letter-spacing: 0px;"><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;">[</span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">양도차익 5천만원 X 15%</span><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;">(장기보유특별공제 보유기간 5년2개월-->5년이상~6년미만 </span></strong><strong style="letter-spacing: 0px;"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;">​</span></strong></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><strong style="letter-spacing: 0px;"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;">​</span></strong></p><p align="center" style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244); text-align: center;"><strong style="letter-spacing: 0px;"><span style="color: rgb(239, 0, 124); font-family: 바탕체, BatangChe; font-size: 11pt;">15%해당</span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">=<span style="color: rgb(58, 50, 195);">7백5십만원</span>)</span><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;">] </span></strong><span style="color: rgb(58, 50, 195); font-family: 바탕체, BatangChe; font-size: 11pt;"><strong style="letter-spacing: 0px;">= <span style="color: rgb(0, 158, 37);">4,250만원(양도소득금액)</span></strong></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><strong style="letter-spacing: 0px;"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">양도소득금액 4250만원 ㅡ </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">양도소득기본공제 250만원 </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">= 4,000만원</span></strong></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 0, 0);">4,000만원의 과세표준액에 따라 적용하시면 됩니다</span>.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 0, 0);">4,000만원 X</span> <span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">15 %(1,200만원초과 4,600만원이하 </strong></span></span><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">양도소득세율)</strong></span> <span style="color: rgb(0, 0, 0);">= 600만원</span></span><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 0, 0);"> ㅡ</span> <span style="color: rgb(239, 0, 124);"><strong style="letter-spacing: 0px;">108만원(누진공제액)</strong></span> <span style="color: rgb(0, 0, 0);">= 492만</span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 0, 0);">492만원</span><span style="color: rgb(0, 0, 0);"> + </span><span style="color: rgb(58, 50, 195);"><strong style="letter-spacing: 0px;">지방소득세,주민세[양도소득세산출세액의 10%(4십9만2천원)]</strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;">= <span style="color: rgb(0, 158, 37);"><strong style="letter-spacing: 0px;">5,412,000원 (납부 할 세액 최종산출금액)</strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 158, 37);"><strong style="letter-spacing: 0px;"><br></strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 158, 37);"><strong style="letter-spacing: 0px;"><img width="743" height="417" class="_photoImage" id="20160430_290/skylinebks_1461990243017ICbmu_JPEG/20160427_130925.jpg" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=https%3A%2F%2Fpostfiles.pstatic.net%2F20160430_290%2Fskylinebks_1461990243017ICbmu_JPEG%2F20160427_130925.jpg%3Ftype%3Dw2" style="max-width: 700px; cursor: pointer;"></strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="font-family: 바탕, Batang, AppleMyungjo; font-size: 11pt;"><span style="color: rgb(0, 158, 37);"><strong style="letter-spacing: 0px;"><br></strong></span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0);"><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">처음 하시는 분들은</span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;"> 참고 표 때문에 </span><span style="font-family: 바탕체, BatangChe; font-size: 11pt;">복잡하다고 생각 하실 수 있지만</span></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">계산식 </span><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">대로 차레대로 따라하시면 매우 쉽습니다.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">그리고 부동산 계산기,국세청 홈페이지 홈택스에 가셔서 기재사항을</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">기입하시면 자동으로 계산 해주기도 하구요.</span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><br></p><p><span style="color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; background-color: rgb(244, 244, 244); font-size: 12pt;"></span><span style="color: rgb(54, 54, 54); background-color: rgb(244, 244, 244); font-family: 바탕체, BatangChe; font-size: 11pt;"></span></p><p style="word-wrap: normal; word-break: normal; color: rgb(54, 54, 54); font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; background-color: rgb(244, 244, 244);"><span style="color: rgb(0, 0, 0); font-family: 바탕체, BatangChe; font-size: 11pt;">단순히 양도 소득세의 기본 계산식이 이렇다는 걸 알아 두시면 좋을 것같습니다.</span> </p>
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상가 양도소득세 계산법
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18.02.23 06:33
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다음검색
첫댓글 오랜 만에 보니 새롭네요..
차장금기과세산... ㅎㅎ
프린터 해서 다시 한번 자세히 읽어 보겠습니다.
정말 좋은 정보네요. ^^
예를들어 실제 계산까지~~ 퍼갑니다!! 감사해요. 새도님
아 깔끔하니 눈에 쏙 들어옵니다~~
예시까지~~
진짜 이해하기 쉽게 풀어써주셔서 덕분에 너무 도움이 되었습니다! 바로 인쇄!