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양도소득세의 기초적이고 전반적인 내용을 학습할 수 있는 실무 기본서이다.

PART Ⅰ. 총 칙
제1장 납세의무 등 ··············································································································3
제1절 납세의무자 ··········································································································3
제2절 납세의무의 범위 ·····································································································17
제3절 양도소득세 제척기간 ···························································································25

제2장 양도의 범위 ············································································································30
제1절 용어의 정의 ············································································································30
제2절 양도의 범위 ···········································································································34

제3장 양도소득세 과세대상 자산 ····················································································135
제1절 토지 ··················································································································135
제2절 건물 ···················································································································143
제3절 부동산에 관한 권리 ··························································································150
제4절 주식 및 출자지분(2022.12.31. 이전 양도분까지 적용) ···········································158
제5절 기타자산 ···········································································································175
제6절 파생상품(2022.12.31. 이전 양도분까지 적용) ························································193
제7절 신탁수익권 ········································································································197

제4장 양도시기 및 취득시기 ··························································································198
제1절 개요 ··················································································································198
제2절 일반적인 경우 ···································································································199

PART Ⅱ. 양도차익
제1장 개 괄 ····················································································································265
제1절 양도차익 산정원칙 ······························································································265
제2장 양도가액 ···············································································································304
제1절 개요 ··················································································································304
제2절 매매 ···················································································································305
제3절 교환 ···················································································································315
제4절 현물출자 ··············································································································320
제5절 수용·협의매수 ·····································································································323
제6절 공유물 분할 ·········································································································327
제7절 대물변제·공경매·화해 ··························································································328
제8절 물납 ··················································································································329
제9절 환지·환지청산금 ·································································································329
제10절 매매사례가·감정가액·기준시가 ·············································································330

제3장 필요경비 등 ··········································································································338
제1절 개요 ·················································································································338
제2절 취득가액 ··········································································································340
제3절 자본적 지출 ·······································································································402
제4절 양도비용 ············································································································431

제4장 특수한 경우 양도차익 계산 ·················································································440
제1절 이월과세 ···········································································································440
제2절 부당행위계산 부인 ······························································································449
제3절 재건축·재개발 ·····································································································491
제5절 부담부증여 ········································································································548
제6절 고가주택 ············································································································553
제7절 환지 ·················································································································557
제8절 파생상품등의 양도차익 ·····················································································563

PART Ⅲ. 기준시가
제1장 개 요 ····················································································································569
제1절 기준시가의 개념 ···································································································569
제2절 자산별 기준시가 산정방법 ····················································································569
제3절 국세청장이 평가·고시하는 기준시가 ·······································································570

제2장 토지 기준시가 산정 ······························································································571
제1절 개요 ··················································································································571
제2절 해당 토지의 개별공시지가가 존재하는 경우 ··························································573
제3절 해당 토지의 개별공시지가가 존재하지 않는 경우 ····················································579

제3장 일반건물 기준시가 산정 ······················································································594
제1절 건물 기준시가 고시 ····························································································594
제2절 건물 기준시가 산정방법 ·······················································································595

제4장 오피스텔·상업용 건물 기준시가 산정 ··································································627
제1절 개요 ···············································································································627
제2절 일괄고시 기준시가 적용방식(2021. 12. 31. 국세청 고시 제2021-58호) ··················627

제5장 개별주택·공동주택 기준시가 산정 ·······································································631
제1절 개요 ···············································································································631
제2절 개별주택·공동주택의 열람 및 공시 ·····································································631
제3절 개별주택·공동주택의 적용 ··················································································632
제4절 개별주택·공동주택이 존재하지 않는 경우 ·····························································635

제6장 부동산에 관한 권리 기준시가 산정 ·····································································641
제1절 지상권·전세권·등기된 임차권 기준시가 ································································641
제2절 부동산을 취득 할 수 있는 권리의 기준시가 ························································642
제3절 특정시설 이용권의 기준시가 ··············································································642

제7장 주식등의 기준시가 산정 ······················································································644
제1절 상장법인 주식의 기준시가(2022.12.31. 이전 양도분까지 적용) ································644
제2절 비상장법인 주식의 기준시가(2022.12.31. 이전 양도분까지 적용) ·····························647
제3절 신주인수권의 기준시가(2022.12.31. 이전 양도분까지 적용) ·····································657

제8장 파생상품등의 기준시가 산정 ···············································································660

PART Ⅳ. 과세표준 및 산출세액 등
제1장 개 요 ····················································································································663
제1절 과세표준 및 산출세액 산정 개요 ·········································································663
제2절 양도소득금액의 구분 계산 등 ················································································664

제2장 장기보유특별공제 ·································································································667
제1절 의의 ···················································································································667
제2절 적용범위 ···········································································································667
제3절 보유기간 계산 및 공제한도 ··················································································674
제4절 공제율 ···············································································································675
제5절 사례별 장기보유특별공제 적용 ·············································································677

제3장 기본공제 ···············································································································694
제1절 관련 규정 ·············································································································694
제2절 기본공제 배제 범위 ······························································································696

제4장 세율 및 산출세액·자진납부세액 ··········································································697
제1절 세율 ················································································································697
제2절 세율 적용 시 보유기간 계산 ···············································································715
제3절 지정지역의 운영 ································································································717
제4절 산출세액 계산 ····································································································719
제5절 가산세 ··············································································································720

PART Ⅴ. 중과세
제1장 다주택 중과세 ·······································································································749
제1절 개요 ··················································································································749
제2절 중과규정 ··············································································································759

제2장 비사업용 토지 중과세 ··························································································788
제1절 개관 ···················································································································788
제2절 기준에 관계없이 사업용 토지로 보는 경우 ····························································792
제3절 기간기준의 적용 ·································································································811
제4절 농지의 비사업용 토지 판단 ················································································837
제5절 임야의 비사업용 토지 판단 ················································································850
제6절 목장용지의 비사업용 토지 판단 ···········································································858
제7절 주택 부수토지의 비사업용 토지 판단 ·····································································862
제8절 별장의 비사업용 토지 판단 ·················································································867
제9절 기타토지의 비사업용 토지 판단 ··········································································869

제3장 비사업용 토지 과다보유법인 주식 중과세 ···························································917

제4장 미등기 자산에 대한 중과세 ··················································································918
제1절 개요 ··················································································································918
제2절 미등기 양도자산의 범위 ······················································································919
제3절 기타 미등기양도 검토사항 ···················································································926

PART Ⅵ. 비과세
제1장 개 요 ·····················································································································931
제1절 비과세 소득의 의의 및 유형 ··················································································931
제2절 농어촌특별세 비과세 ··························································································932
제3절 비과세 배제 ··········································································································933

제2장 파산선고에 의한 처분으로 발생하는 소득 ··························································938
제1절 개요 ··················································································································938
제2절 파산선고와 경매 ·································································································939

제3장 농지의 교환 또는 분합으로 발생하는 소득 ·························································941
제1절 농지교환·분합 의의 ·························································································941
제2절 관련 비과세규정 ·····························································································941
제3절 비과세 적용 배제 ····························································································944

제4장 비과세대상 1세대 1주택 ·······················································································945
제1절 개요 ··················································································································945
제2절 비과세 요건 ······································································································948
제3절 2주택 보유자에 대한 비과세 특례 ·······································································1105

제5장 비과세대상 1세대 1조합입주권 ···········································································1296
제1절 총설 ················································································································1296
제2절 비과세 적용 요건 ······························································································1297

제6장 지적재조사에 따른 면적감소분에 대한 조정금 ··················································1313

PART Ⅶ. 조세특례 제한법 상 특례규정
제1장 총 설 ····················································································································1317
제1절 총 칙 ················································································································1317
제2절 감면세액의 계산 ································································································1319
제3절 양도소득금액 감면의 종합한도(조특법 133) ····························································1321
제4절 양도소득세의 감면 배제 등 ··················································································1332

제2장 농지에 대한 특례규정 ························································································1336
제1절 총 설 ················································································································1336
제2절 영농조합법인 조합원에 대한 양도소득세 과세특례(조특법 66) ································1336
제3절 영어조합법인 조합원에 대한 양도소득세 과세특례(조특법 67) ································1346
제4절 농업회사법인에 대한 현물출자 시 양도소득세 과세특례(조특법 68) ·························1351
제5절 자경농지에 대한 양도소득세의 감면(조특법 69) ····················································1354
제6절 축사용지에 대한 양도소득세의 감면(조특법 69의2) ···············································1414
제7절 어업용 토지등에 대한 양도소득세의 감면(조특법 69의3) ········································1421
제8절 자경산지에 대한 양도소득세의 감면(조특법 69의4) ·················································1427
제9절 농지대토에 대한 양도소득세 감면(조특법 70) ·························································1432
제10절 경영회생 지원을 위한 농지 매매 등에 대한 양도소득세 과세특례(조특법 70의2) ····1461
제11절 공익사업용 토지 등에 대한 양도소득세의 감면(조특법 77) ···································1463
제12절 대토보상에 대한 양도소득세 과세특례(조특법 77의2) ···········································1484
제13절 개발제한구역 지정에 따른 매수대상 토지등에 대한 양도소득세의 감면(조특법 77의3) ···1492
제14절 박물관 등의 이전에 대한 양도소득세의 과세특례(조특법 83) ································1499
제15절 국가에 양도하는 산지에 대한 양도소득세의 감면(조특법 85의10) ···························1500
제16절 임대사업자에게 양도한 토지에 대한 과세특례(조특법 97의7) ·······························1502

제3장 주택에 대한 특례규정 ························································································1504
제1절 장기임대주택에 대한 양도소득세의 감면(조특법 97) ···············································1504
제2절 신축임대주택에 대한 양도소득세의 감면 특례(조특법 97의2) ··································1520
제3절 장기일반민간임대주택등에 대한 양도소득세의 과세특례(조특법 97의3) ·······················1529
제4절 장기임대주택에 대한 양도소득세의 과세특례(조특법 97의4) ····································1533
제5절 장기일반민간임대주택등에 대한 양도소득세 감면(조특법 97의5) ······························1536
제6절 임대주택 부동산투자회사의 현물출자자에 대한 과세특례 등(조특법 97의6) ·················1540
제7절 미분양주택에 대한 과세특례(조특법 98) ·································································1544
제8절 지방 미분양주택 취득에 대한 양도소득세 등 과세특례(조특법 98의2) ·····················1548
제9절 미분양주택의 취득자에 대한 양도소득세의 과세특례(조특법 98의3) ························1552
제10절 비거주자의 주택취득에 대한 양도소득세의 과세특례(조특법 98의4) ·····················1574
제11절 수도권 밖의 지역에 있는 미분양주택의 취득자에 대한 양도소득세의 과세특례(조특법 98의5) ··· 1574
제12절 준공후미분양주택의 취득자에 대한 양도소득세의 과세특례 (조특법 98의6) ················1581
제13절 미분양주택의 취득자에 대한 양도소득세의 과세특례(조특법 98의7) ··························1586
제14절 준공후미분양주택의 취득자에 대한 양도소득세 과세특례(조특법 98의8) ····················1590
제15절 신축주택의 취득자에 대한 양도소득세의 감면(조특법 99) ········································1594
제16절 신축주택 등 취득자에 대한 양도소득세의 과세특례(조특법 99의2) ····························1609
제17절 신축주택의 취득자에 대한 양도소득세의 과세특례(조특법 99의3) ····························1627
제18절 농어촌주택등 취득자에 대한 양도소득세 과세특례(조특법 99의4) ·························1652

제4장 기타 기업활동 관련 특례규정 ············································································1663
제1절 중소기업 간의 통합에 대한 양도소득세의 이월과세 등(조특법 31) ··························1663
제2절 법인전환에 대한 양도소득세의 이월과세(조특법 32) ···············································1676
제3절 사업전환 무역조정지원기업에 대한 과세특례(조특법 33) ········································1694
제4절 주식의 포괄적 교환·이전에 대한 과세 특례(조특법 38) ··········································1694
제5절 주식의 현물출자 등에 의한 지주회사의 설립 등에 대한 과세특례(조특법 38의2) ·········1700
제6절 주주등의 자산양도에 관한 법인세 등 과세특례(조특법 40) ·····································1712
제7절 구조조정대상 부동산 취득자에 대한 양도소득세의 감면 등(조특법 43) ·····················1717
제8절 기업 간 주식등의 교환에 대한 과세특례(조특법 46) ················································1718
제9절 벤처기업의 전략적 제휴를 위한 주식교환 등에 대한 과세특례(조특법 46의2) ···············1722
제10절 물류기업의 전략적 제휴를 위한 주식교환 등에 대한 과세특례(조특법 46의3) ···········1725
제11절 행정중심복합도시·혁신도시 개발예정지구 내 공장의 지방 이전에 대한 과세특례(조특법 85의2) ·· 1726
제12절 어린이집용 토지 등의 양도차익에 대한 과세특례(조특법 85의5) ································1731
제13절 공익사업을 위한 수용등에 따른 공장 이전에 대한 과세특례(조특법 85의7) ··················1733
제14절 중소기업의 공장이전에 대한 과세특례(조특법 85의8) ············································1739
제15절 공익사업을 위한 수용 등에 따른 물류시설 이전에 대한 과세특례(조특법 85의9) ········1745
제16절 우리사주조합원 등에 대한 과세특례(조특법 88의4) ···············································1749
제17절 산업단지 개발사업 시행에 따른 양도소득세 과세특례(조특법 104의20) ··················1749

제5장 기타 특례규정 ·····································································································1750
제1절 창업자 등에의 출자에 대한 과세특례(조특법 14) ·······················································1750
제2절 벤처기업 주식매수선택권 행사이익에 대한 과세특례(조특법 16의4) ···························1758
제3절 전략적 제휴를 위한 비상장 주식교환등에 대한 과세특례(조특법 46의7) ·······················1762
제4절 주식매각 후 벤처기업등 재투자에 대한 과세특례(조특법 46의8) ·····························1765
제6절 주주 등의 자산양도에 관한 법인세 등 과세특례(조특법 121의28) ·······························1768
제7절 기업 간 주식등의 교환에 대한 과세특례(조특법 121의30) ······································1769

PART Ⅷ. 과세표준의 신고·납부 및 결정·경정
제1장 과세표준의 예정신고 및 납부 ·············································································1773
제1절 예정신고 기한 ······································································································1773
제2절 첨부서류 ···········································································································1775
제3절 예정신고 산출세액 산정 ·······················································································1776
제4절 예정신고납부 ····································································································1778
제5절 재외국민과 외국인의 부동산등양도신고확인서의 제출 ············································1778

제2장 과세표준의 확정 신고 및 납부 ···········································································1779
제1절 확정 신고 기한 ································································································1779
제2절 첨부서류 ·········································································································1780
제3절 확정신고·납부 ···································································································1782

제3장 수정신고·경정청구·기한 후 신고 ·······································································1783
제1절 수정신고 ·······································································································1783
제2절 경정청구 ·······································································································1787
제3절 기한 후 신고 ··································································································1797

제4장 가산세 ·················································································································1800
제1절 총 설 ··················································································································1800
제2절 예정신고관련 가산세 ··························································································1801
제3절 확정신고관련 가산세 ··························································································1832

제5장 과세표준 및 세액의 결정·경정·통지 ··································································1834
제1절 개 요 ·············································································································1834
제2절 결정·경정권자 및 결정·경정 기한 ······································································1835
제3절 결정·경정 방법 ································································································1836
제4절 결정·경정 등의 통지 ··························································································1844
제5절 주식 등의 결정·경정 시 금융조회 ········································································1845
제6절 신탁 수익자명부 변동상황명세서의 제출 ·····························································1846

제6장 분납·징수·환급 ···································································································1847
제1절 양도소득세의 분납 ·····························································································1847
제2절 양도소득세의 징수 ····························································································1848
제3절 양도소득세의 환급 ······························································································1849

PART Ⅸ. 비거주자 양도소득세 등
제1장 국외자산의 양도에 대한 양도소득세 ··································································1853
제1절 국외자산 양도소득의 범위 ················································································1853
제2절 국외자산의 양도가액 ························································································1855
제3절 국외자산 양도소득의 필요경비 계산 ··································································1856
제4절 국외자산 양도소득세의 세율 ············································································1861
제5절 국외자산 양도소득에 대한 외국납부세액의 공제 ··················································1862
제6절 국외자산 양도소득 기본공제 ············································································1863
제7절 양도소득금액 산정 시 특수문제 ········································································1864
제8절 국외자산 양도에 대한 준용규정 ·········································································1865

제2장 거주자의 출국 시 국내 주식 등에 대한 과세 특례(2022.12.31. 이전 양도분까지 적용) ··· 1866
제1절 거주자의 출국 시 납세의무(2022.12.31. 이전 양도분까지 적용) ···································1866
제2절 국외전출자 국내주식 등에 대한 과세표준의 계산 (2022.12.31. 이전 양도분까지 적용) ·····1867
제3절 국외전출자 국내주식등에 대한 세율과 산출세액 (2022.12.31. 이전 양도분까지 적용) ·······1868
제4절 국외전출자 국내주식등에 대한 과세표준의 계산 (2022.12.31. 이전 양도분까지 적용) ·······1868
제5절 국외전출자 국내주식등에 대한 외국납부세액의 공제 (2022.12.31. 이전 양도분까지 적용) ··············· 1869
제6절 비거주자의 국내원천소득 세액공제(2022.12.31. 이전 양도분까지 적용) ···························1870
제7절 국외전출자 국내주식등에 대한 신고·납부 및 가산세 등 (2022.12.31. 이전 양도분까지 적용) ········· 1870
제8절 납부유예(2022.12.31. 이전 양도분까지 적용) ······························································1872
제9절 재전입 등에 따른 환급 등(2022.12.31. 이전 양도분까지 적용) ··································1873
제10절 준용규정(2022.12.31. 이전 양도분까지 적용) ···························································1873

제3장 비거주자의 양도소득세 납세의무 ·······································································1874
제1절 과세대상 자산 ·································································································1874
제2절 비거주자에 대한 과세방법 ·················································································1877
제3절 비거주자의 국내원천소득에 대한 원천징수의 특례 ···············································1882

PART Ⅹ. 양도소득세에 대한 지방소득세
제1장 거주자의 양도소득에 대한 지방소득세 ······························································1887
제1절 통 칙 ············································································································1887
제2절 과세표준 ···········································································································1888
제3절 세액계산의순서 ·································································································1889
제4절 세 율 ··············································································································1889
제5절 세액공제 및 세액감면 ························································································1895
제6절 과세표준 예정신고와 납부 및 산출세액 계산 ·······················································1895
제7절 과세표준 확정신고와 납부 ··················································································1897
제8절 가산세 ·············································································································1899

제2장 비거주자의 양도소득에 대한 지방소득세 ··························································1900
제1절 비거주자에 대한 과세방법 ··············································································1900
제2절 비거주자에 대한 종합과세 ··············································································1900
제3절 비거주자에 대한 분리과세 ··············································································1901