추가 적립 안내

부동산 중 토지는 주택처럼 세금이 무겁다. 토지는 공익적인 요소가 강하므로세금을 무겁게 하는 것이 토지의 효율성을 제고할 수 있다고 보기 때문이다.
하지만 실생활과 밀접한 토지에 대해서는 가급적 세부담을 낮게 하고 있다.
예를 들어, 농업인이 농지를 취득하면 취득세를 감면하고, 농사를 충분히 지은 상태에서 양도하면 양도세를 감면한다.
이에 반해 토지를 투자목적으로 취득해 양도하면 양도세를 중과세한다.
그런데 이러한 상황에서 토지중개나 거래 시에 토지에 대한 세금문제를 스스로풀어내는 것이 쉽지가 않다는 문제점이 있다.
우선 토지세금이 다른 부동산에 비해 너무 복잡하다는 것이 주된 이유다. 예를 들어 토지를 보유할 때 재산세가 부과되는데 이의 과세방식이 쉽게 이해되지 않는다.
전국의 모든 토지를 분리과세 대상토지, 별도합산 대상토지, 종합합산 대상토지 등으로 구분하고 있는데, 토지를 어떤 용도로 사용하고 있는지 그리고 다른 법률에 규정된 내용 등을 준수했는지 등에 따라 이러한 과세방식이 확 바뀐다.
그리고 이러한 과세방식이 비사업용 토지판단에 적지 않은 영향을 미친다.
그런데 더 심각한 문제는「소득세법」이나 「법인세법」에 규정된 비사업용 토지에 대한 판단이 결코 쉽지가 않다는 것이다.
이를 판단하는 변수들과 예외적인 상황들이 너무 많기 때문이다.
그 결과 잘못된 판단을 기초로 의사결정을 내리면 엉뚱하게 세금을 크게 낼 위험성이 상존하고 있는 실정에 있다.
이 책은 이러한 배경아래 토지 소유자 및 공인중개사 등이 토지와 관련된 세무처리를 원활하게 하는 것을 도와주기 위해 집필되었다.
알다시피 지금 시중에는 토지세무만을 전문적으로 다루고 있는 책은 거의 없다.
있더라도 알기 힘든 언어로 도배가 되어 있어 이를 실무에 적용하는 것이 쉽지 않은 것이 현실이다.
이에 저자는 토지중개 및 거래 시에 반드시 알아야 할 세금문제를 쉽고 명쾌하게 정리해보고자 이 책을 집필하게 되었다.
그렇다면 이 책 ‘토지 절세컨설팅 가이드북’은 어떤 점들이 뛰어날까?

첫째, 토지중개 및 거래 시에 알아야 할 세무문제를 모두 다루었다. 이 책은 제5편으로 구성되었다.
제1편은 토지세무의 기본편으로써 토지중개와 토지거래 및 등기 시에 알아야 할 기본적인 내용들을 다루고 있다.
토지에 대한 세금은 물론이고 비사업용 토지가 무엇인지 그리고 토지거래허가제도 등이 어떤 식으로 작동되는지도 살펴보았다.
제2편은 토지취득과 보유 그리고 임대 시에 발생하는 모든 세무상 쟁점 등을 정리하였다.
취득세는 물론이고 취득 전에 알아야할 각종 쟁점들을 살펴보았다.
또한 보유 시에는 재산세 과세방식에 대해 자세히 살펴보았으며, 임대 시에는 임대토지에 대한 부가가치세와 종합소득세 과세문제 그리고 임대한 토지와 비사업용 토지와의 관계에 대해서도 살펴보았다.
제3편은 토지양도 시 발생하는 양도세에 관한 모든 것을 다루었다.
양도세 계산구조상의 각 항목들을 하나씩 살펴보고 지목별로 양도세 절세법 등을 다루었다.
이 편은 토지세무 중 가장 중요한 내용이 들어 있는 만큼 모든 주제들을 섭렵하는 것이 좋을 것으로 보인다.
제4편은 상속이나 증여로 받은 토지를 양도할 때 발생하는 다양한 세무문제를 다루었다.
상속이나 증여는 유상취득과 다르게 세법을 적용하고 있어 이에 대한 과세판단 등이 결코 쉽지 않다.
특히 비사업용 토지와 8년 자경농지 등에 대한 감면판단 시 차이가 나는데 이 부분을 중점적으로 공부해야 실수를 줄일 수 있다.
제5편은 영리법인과 비영리법인이 알아야 할 토지세무에 대한 내용들을 다루고 있다.
여기에서는 개인과 법인의 비사업용 토지판단의 원리를 비교해보고 종중 등이 보유한 토지에 대한 법인세 절세원리 등을 살펴본다.
이외 부록에서는 난해한 「소득세법」 제104의3에 규정되어 있는 비사업용 토지의 범위에 대해 법조문을 자세히 분석한다.

둘째, 실전에 필요한 다양한 사례를 들어 문제해결을 쉽게 하도록 하였다.
이 책은 사례중심의 실무서에 해당한다. 이를 좀 더 현실감있게 하기 위해 책의 전과정을 ‘기본 사례 → 핵심 포인트 → 실전 연습’의 형태로 구성하였다.
각 절마다 제시된 사례들은 실무에서 아주 중요하게 다루어지는 내용들로 문제해결을 어떤 식으로 하는지 이에 대한 방법을 제시하고 있다.
저자가 현장에서 문제를 어떻게 해결하는지 지켜보는 것만으로도 이와 유사한 문제를 손쉽게 해결할 수 있을 것이다.
더 나아가 저자가 수년간 현장에서 경험한 바를 그대로 싣고 있어 현장에서 바로 사용할 수 있는 실무서로서도 손색이 없을 것이다.
한편 ‘핵심 포인트’는 부동산에 대한 세무관리 시 좀 더 세련된 업무처리를 위해 알아야 할 지식들을 그리고 ‘실전 연습’은 그 이전단계에서 공부한 내용들을 실전에 적용하는 과정을 그리고 있다.
그리고 실무적으로 더 알아두면 유용할 정보들은 ‘Tip’이나 ‘절세 가이드’ 등의 란을 신설하여 정보의 가치를 더했다.

셋째, 토지 소유자의 절세를 위해 필요한 최신의 정보를 모두 다루었다.
이 책은 주로 토지 소유자의 관점에서 그들이 맞닥뜨리는 다양한 세금문제를 스스로 해결할 수 있도록 심혈을 기울였다.
이를 위해 개인 스스로가 비사업용 토지를 제대로 판단할 수 있게 하여 중과세를 적용받지 않도록 안내하는 한편 감면요건 등도 상세히 알아보았다.
이를 통해 독자들은 스스로 농지와 임야, 나대지 등에 대한 처분전략도 스스로 수행할 수 있을 것으로 기대한다.
한편 토지 중 농지나 임야는 절대적으로 상속이나 증여로 이전되는 경우가 많은데 이에 대한 PART를 독립시켜 상속이나 증여로 받은 토지에 대한 세무문제를 별도로 검토하였다.
여기에 더 나아가 비영리법인을 포함한 법인이 보유한 토지에 대해서도 세무상 쟁점과 아울러 절세전략을 다루었다.
한편 최근에 개정된 내용도 중요한데 대표적으로 주말농장용 농지에 대한 비사업용 토지적용, 공익사업용 토지에 대한 사업용 토지 요건 강화 등이 이에 해당한다.
이러한 부분도 최대한 분석하였으니 참고하기 바란다.

이 책은 최근 강화된 토지 세법에 대한 실무처리를 도와주기 위해 태어난 책이다.
다만, 지면의 한계상 모든 실무적인 세무상 쟁점들을 다룰 수는 없었다.
이에대해서는 앞으로 개정증보판을 통해 보완할 것을 약속드린다.
만약 책을 읽다가 궁금한 내용이 있으면 저자가 운영하고 있는 네이버 카페(신방수세무아카데미)를통해 궁금증을 해소하기 바란다.
이곳에서는 고급세무정보와 실시간으로 세무상담을 할 수 있는 장점이 있다.
또한 세금 자동계산기도 탑재하고 있다.
아무쪼록 이 책이 독자들의 토지에 대한 세무지식을 한 단계 업그레이드할 수있는 기회가 되었으면 한다.
독자들의 건승을 기원한다.

2022년 2월
역삼동 사무실에서 세무사 신방수

제1편 토지세무 기본편 ································································11

제1장 토지거래 전에 알아야 할 세제들
1. 토지거래 전에 알아야 할 세금 ····························································· 15
2. 토지이용 현황과 세금 ·········································································· 20
3. 토지투자(경매)와 세금 ·········································································· 25
4. 정부의 토지관련 세제정책 ···································································· 29
5. 토지세금의 핵심, 비사업용 토지(개관) ················································· 31
절세가이드 실무상 비사업용 토지를 판단하는 요령 ····························· 36
절세가이드 토지관련 세금의 모든 것 ··················································· 44
절세가이드 기준시가(공시지가)와 세금의 관계 ····································· 48
제2장 토지세제의 기본기 쌓기 ··································································· 53
1. 토지의 절세원리 ··················································································· 55
2. 토지거래 당사자와 세무상 쟁점 ··························································· 58
3. 토지 매매계약서 작성과 세무상 쟁점 ··················································· 65
4. 토지등기와 세무상 쟁점 ······································································· 71
절세가이드 토지거래허가제도 ······························································· 78
절세가이드 토지이용계획확인서상의 도시지역과 세금의 관계 ·············· 83

2편 토지취득ㆍ보유ㆍ임대편 ·····················································89

제3장 토지취득과 세무상 쟁점 ····································································· 91
1. 토지취득과 세무상 쟁점(전체) ······························································ 93
2. 농지의 취득과 세무상 쟁점 ·································································· 98
3. 임야의 취득과 세무상 쟁점 ································································ 103
4. 나대지의 취득과 세무상 쟁점 ···························································· 108
절세가이드 「농지법」 주요 골격 이해하기 ·········································· 112

제4장 토지보유와 세무상 쟁점 ·································································· 119
1. 토지보유와 세무상 쟁점(전체 흐름) ··················································· 121
2. 재산세 분리과세방식 ·········································································· 131
3. 재산세 별도합산과세방식 ···································································· 137
4. 재산세 종합합산과세방식 ···································································· 148
절세가이드 토지 재산세 과세방식에 따른 종부세와 양도세 과세방식 검토 ······ 154
절세가이드 지목변경과 비사업용 토지판단 ········································· 156
제5장 토지임대와 세무상 쟁점 ·································································· 167
1. 토지임대업과 세무상 쟁점 ·································································· 169
2. 토지임대와 부가가치세 ······································································· 175
3. 토지임대와 종합소득세 ······································································· 179
4. 토지임대와 양도세 ·············································································· 185
절세가이드 주차장용 토지와 비사업용 토지판단 ································ 190

3편 토지양도편 ······································································ 193

제6장 토지양도세 절세원리(기본) ······························································· 195
1. 토지양도세 다루는 방법 ····································································· 197
2. 토지양도가액 ······················································································ 206
3. 토지 위에 지상정착물이 있는 경우의 양도가액 구분 ························· 211
4. 토지취득가액 ······················································································ 217
5. 토지 장기보유특별공제 ······································································· 222
6. 토지양도세율 ······················································································ 227
7. 토지양도세 감면 ················································································· 232
절세가이드 양도세 계산사례 및 신고방법 ·········································· 237
제7장 토지취득가액 및 필요경비처리법 ····················································· 241
1. 취득가액의 범위 ················································································· 243
2. 실전 필요경비 처리법 ········································································ 252
3. 토지양도세 계산 시 자본적 지출과 수익적 지출 처리법 ···················· 259
절세가이드 부동산의 일괄취득 및 양도 ············································· 264
절세가이드 취득가액 환산제도의 모든 것 ·········································· 268
제8장 농지와 양도소득세 ··········································································· 279
1. 농지의 양도세(전체 흐름) ··································································· 281
2. 농지와 비사업용 토지판단 ·································································· 287
3. 8년 자경농지의 양도세 감면 ······························································ 298
4. 도시지역과 비사업용 토지판단 그리고 감면의 적용 ··························· 315
5. 농지 대토와 양도세 감면 ··································································· 321
절세가이드 농지 양도전략 ·································································· 325
절세가이드 농지를 비사업용 토지에서 제외시키는 방법 ···················· 327
제9장 임야ㆍ목장용지와 양도소득세 ·························································· 331
1. 임야의 양도와 세무상 쟁점 ································································ 333
2. 임야와 비사업용 토지판단 ·································································· 338
3. 목장용지 양도와 세무상 쟁점 ···························································· 347
절세가이드 오래 보유한 임야의 취득가액을 올리는 방법 ·················· 353
제10장 농지ㆍ임야ㆍ목장용지 외의 토지(기타의 토지)와 양도소득세 ········ 357
1. 기타의 토지양도와 세무상 쟁점 ························································· 359
2. 기타의 토지에 대한 비사업용 토지판단 ············································· 363
3. 종합합산과세되는 토지 중 거주와 사업에 관련된 토지에 대한 비사업용
토지판단 사례 ····················································································· 373
4. 기타의 토지를 사업용 토지로 만드는 방법 ········································ 377
절세가이드 주택건설용 부지와 재산세, 종부세, 비사업용 토지판단 ··· 383
절세가이드 기타의 토지에 대한 양도전략 ·········································· 387
절세가이드 나대지의 단순양도 대 주택신축분양 의사결정 ················· 390
절세가이드 공동사업을 위한 현물출자인지 사용권 출자인지의 구분 ···· 392
제11장 주택 및 별장부속토지와 양도소득세 ·············································· 393
1. 주택의 부속토지의 양도와 세무상 쟁점 ············································· 395
2. 주택의 멸실과 양도세 쟁점 ································································ 401
3. 상가주택의 부속토지와 비사업용 토지판단 ········································ 409
4. 별장의 부속토지와 비사업용 토지판단 ··············································· 415
절세가이드 미등기건물과 무허가건물(주택)의 구분과 세무상 쟁점 ····· 421
제12장 수용토지와 양도소득세(특집) ························································· 431
1. 토지수용과 세무상 쟁점 ····································································· 433
2. 사업인정고시일과 양도세 과세방식 판단 ············································ 443
3. 공익사업용 토지 등에 대한 양도세의 감면 ········································ 449
4. 개발제한구역 내의 토지양도세 감면 ·················································· 453
절세가이드 토지수용과 농업손실보상금 ·············································· 458

4편 상속ㆍ증여토지편 ··············································································· 465

제13장 상속받은 토지와 양도소득세
1. 상속에 의한 토지취득과 세무상 쟁점 ················································· 467
2. 상속토지의 양도세 과세방법 ······························································ 473
3. 상속토지와 비사업용 토지판단 ··························································· 479
4. 상속토지와 양도세 감면 ····································································· 486
절세가이드 토지상속세 절세법 ··························································· 491
제14장 증여받은 토지와 양도소득세 ·························································· 495
1. 토지증여에 의한 취득과 세무상 쟁점 ················································· 497
2. 증여받은 토지와 비사업용 토지판단 ·················································· 502
3. 증여받은 농지와 양도세(감면포함) ····················································· 507
절세가이드 토지증여세와 양도세 절세법 ············································ 513

5편 법인의 토지편 ································································· 517
제15장 영리법인의 토지와 법인세 ····························································· 519
1. 법인의 토지와 세무상 쟁점 ································································ 521
2. 법인세 추가과세제도 ········································································ 526
3. 법인의 비사업용 토지판단 ·································································· 531
절세가이드 법인이 비사업용 토지에서 제외되는 방법 ························ 537
절세가이드 개인 대 법인의 토지취득 의사결정 ·································· 540
제16장 비영리법인의 토지와 법인세 ·························································· 547
1. 비영리법인의 부동산과 법인세 처리법 ··············································· 549
2. 비영리법인의 토지와 세무상 쟁점 ······················································ 556
3. 종교단체의 보유토지와 세무상 쟁점 ·················································· 564
4. 종중의 보유토지와 세무상 쟁점 ························································· 570
5. 종중의 보유토지와 비사업용 토지판단 ··············································· 575
절세가이드 비영리단체의 개인과 법인 판단하는 방법 ························ 582
절세가이드 영농조합법인 및 농업회사법인과 세무상 쟁점 ················· 586
부록 ·································································································· 590