재개발 주택세금 길라잡이(2021) > 양도/상속/증여

제1장 재개발등 정비사업과 세금의 이해

1. 재개발등 정비사업의 종류 ········································· 17
1-1. 재개발/재건축사업 등 ·············································17
1-2. 가로주택/소규모재건축사업 등 ······································19
2. 재개발등 정비사업의 절차 ········································ 22
2-1. 재개발/재건축사업 ···············································22
2-2. 가로주택정비사업/소규모재건축사업 ·································33
3. 재개발등 정비사업 기본상식 ····································· 38
3-1. 재개발인가요? 아니면 재건축인가요? ································38
3-2. 임의재건축이란? ·················································38
3-3. 지역주택조합이란? ···············································39
3-4. 관리처분계획이란? ···············································40
3-5. 입체환지란? ····················································40
3-6. 종전부동산평가액이란? ···········································40
3-7. 비례율이란? ····················································41
3-8. 권리가액이란? ···················································41
3-9. 청산금 또는 분담금이란? ··········································41
3-10. 프리미엄이란? ·················································42
3-11. 조합원자격은? ··················································43
3-12. 입주권을 받을 수 있는 자는? ·····································45
3-13. [1+1]조합원입주권자격은? ········································48
3-14. 준공일과 이전고시일 ············································48
3-15. 무이자이주비와 유이자이주비 ······································49
3-16. 이주촉진비란? ·················································50
3-17. 조합이 내야하는 세금은? ·········································50
3-18. 조합원이 내야하는 세금은? ·······································50
3-19. 청산금 수령권을 매수인이 승계하였나요? ····························51
3-20. 투기과열지구 재당첨금지규정을 아시나요? ···························52
3-21. 건물 멸실 전 취득인가요? 건물 멸실 후 취득인가요? ··················52
3-22. [1+1]조합원입주권의 장점과 단점 ··································53
3-23. 조합원상가분양권의 신청 ·········································54
3-24. 비례율 상승에 따른 분담금 감소 및 교부청산금 증가 ··················55
3-25. 세금 측면에서 조합원입주권 또는 완공주택의 매각 시점은 언제가 좋을까요? ·· 56
4. 재개발 단계별 주택세금 ·········································· 57
4-1. 관리처분계획인가 고시일 전 취득 및 양도 ····························57
4-2. 관리처분계획인가 고시일 ~ 멸실 전 취득 및 양도 ·····················59
4-3. 멸실 후 ~ 준공시점 이전 ·········································62
4-4. 준공일 이후 ~ 이전고시일 ·······································65
4-5. 이전고시일 이후 ·················································67

제2장 주택관련 비용과 개정세법

1. 주택관련 비용과 세금 ············································ 71
2. 최근 바뀐 주택 세금 ············································ 72
2-1. 취득세 파트 ·····················································72
2-2. 양도소득세 파트 ·················································73
3. 민간임대주택에 관한 특별법ㆍ개정에 따른 임대주택 세제지원 보완조치 ···· 77
3-1. 민간임대주택에 관한 특별법ㆍ일부개정법률ㆍ주요 내용 ···················77
3-2. 임대주택 세제지원 보완조치 ·······································77
4. 종합부동산세 파트 ·············································· 81
4-1. 종합부동산세 합산배제 건설임대주택의 가액기준 상향(종부령 §3①) ········81
4-2. 부부 공동명의 1세대 1주택 특례 세부규정(종부령 §5의2) ················81
4-3. 종합부동산세 세율 변동(종부 §9①②) ································82
5. 상속세 및 증여세 파트 ·········································· 82
6. 2022년(2021년) 세법 개정안 주요 내용(국세) ························· 83
6-1. 1조합원입주권에 대한 1세대 1주택 비과세 요건 정비(소득세법) ···········83
6-2. 동거주택 상속공제 대상 확대(상증세법) ······························84
6-3. 3080+ 주택공급대책(‘21.2.4.) 관련 세제 보완 ·························84
7. 2022년(2021년) 세법 개정안 주요 내용(지방세법 등) ··················· 88
7-1. (연장) 서민 주거안정을 위한 주택 관련 감면 연장 ······················88
7-2. 실질가치 반영 강화를 위한 취득세 과표 개선 ·························88
7-3. 무허가ㆍ불법적 이용 토지에 대한 과세 공정성 제고 ····················89

제3장 취득세편

1. 기본 사항 ····················································· 93
1-1 주택 취득 시 내야하는 세금 ·······································93
1-2. 1세대의 범위 ····················································97
1-3. 주택등의 개념 ·················································103
2. 소유 주택 수의 판단 ··········································· 107
2-1. 중과세율 적용 기준이 되는 1세대의 주택 수 판정 시점 ·················107
2-2. 소유하는 주택으로 보는 주택 ······································109
2-3. 소유하는 주택으로 보는 조합원입주권 ·······························110
2-4. 소유하는 주택으로 보는 주택분양권 ·································115
2-5. 소유하는 주택으로 보는 오피스텔 ··································118
2-6. 신탁법에 따라 신탁된 주택 ·······································120
2-7. 주택등을 동시에 2개 이상 취득하는 경우 ····························120
2-8. 주택등을 동일 세대원이 공동으로 소유하는 경우 ······················121
2-9. 상속으로 여러 사람이 공동으로 주택등을 소유하는 경우의 소유자 판단 ···· 121
2-10. 소유주택 수에서 제외하는 경우 ···································122
3. 취득 시 무조건 중과세 배제되는 주택 ······························ 129
3-1. 시가표준액 1억원 이하인 주택 ·····································130
3-2. 공공매입임대주택으로 공급하기 위하여 취득하는 주택 ··················131
3-3. 노인복지주택으로 운영하기 위하여 취득하는 주택 ·····················132
3-4. 국가등록문화재에 해당하는 주택 ···································132
3-5. 공공지원민간임대주택으로 공급하기 위하여 취득하는 주택 ··············133
3-6. 가정어린이집으로 운영하기 위하여 취득하는 주택 ·····················133
3-7. 주택도시기금등이 출자여여 설립한 부동산투자회사가 취득하는 일정한 주택 ·· 134
3-8. 멸실시킬 목적으로 취득하는 주택 ··································134
3-9. 주택 시공자가 건축주로부터 공사대금으로 취득한 미분양주택 ···········136
3-10. 금융기관이 저당권 실행 또는 채권변제로 취득하는 주택
(취득일부터 3년 내에 해당 주택을 처분하지 않은 경우는 제외) ·········137
3-11. 농어촌주택 ····················································138
3-12. 사원임대용으로 직접 사용한 목적으로 취득하는 주택 ··················139
4. 무주택자인 개인이 주택을 유상으로 취득 시 내는 세금과 세율 ··········· 140
4-1. 국민주택규모 이하 취득시 내야 하는 세금과 세율 ······················141
4-2. 국민주택규모 초과 ···············································141
4-3. 생애 최초 주택구입에 대한 취득세 감면(지특법 제36조의 3) ············142
4-4. 상시 거주할 목적으로 취득하는 서민주택(1가구 1주택) ·················144
5. 하나의 주택등 보유 중 두번째 집을 살 때 내야하는 세금 ··············· 147
5-1. 조정대상지역에서 주택을 유상으로 취득하는 경우 ·····················147
5-2. 비조정대상지역의 주택을 취득하는 경우 ·····························153
6. 두 개의 주택등 보유 중 세번째 주택을 취득하는 경우 ·················· 155
6-1. 조정대상지역에서 주택을 취득하는 경우 ·····························155
6-2. 비조정대상지역의 주택을 취득하는 경우 ·····························158
7. 3 개의 주택등 보유 중 비조정대상지역 내에 있는 네 번째 집을 살 때 내야하는 세금·· 160
8. 개인이 주택을 무상으로 취득하는 경우 취득세 등 ····················· 163
8-1. 조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ··············163
8-2. 비조정대상지역 내 주택의 증여 취득에 따른 취득세 중과세 ············167
9. 별장등 중과세 규정과 다주택 등 취득세 중과세 규정이 동시에 적용되는 경우 세율 적용···· 168
10. 임대주택법상 임대주택으로 등록하는 경우의 취득세 감면(지특법 제31조) ···· 169
10-1. 임대할 목적으로 공동주택을 건축하는 경우 취득세 감면 ···············169
10-2. 공동주택 또는 오피스텔을 최초로 분양받은 경우 지방세 감면 ···········173
10-3. 임대용 공동주택 또는 오피스텔을 과세기준일 현재 2세대 이상
임대 목적으로 직접 사용하는 경우 재산세 감면 ······················175
10-4. 장기일반임대주택으로 등록하는 경우 취득세 감면 및 중과여부 ··········177
11. 재개발 등 주택의 취득세 ········································ 178
11-1. 관리처분계획인가 고시일 전 유상 취득 ······························178
11-2. 관리처분계획인가 고시일 이후 ~ 멸실전 유상 취득 ···················178
11-3. 멸실 후 ~ 준공일 전 취득 ·······································179
11-4. 준공일 이후 ~ 이전고시일 전 취득 ································180
11-5. 이전고시일 이후 취득 ···········································181
11-6. 재개발 등 취득세 감면 ··········································182

제4장 양도소득세편

1. 기본 사항 ···················································· 185
1-1. 양도세와 관련한 기본 상식 ········································185
1-2. 1세대의 개념 ··················································194
1-3. 주택의 개념 ···················································200
1-4. 보유주택 수의 판단 ·············································203

2. 주택의 양도 시 비과세(소득법제89조①제3호) ························ 206
2-1. 요건(소득령제154조①본문) ········································206
2-2. 보유기간 및 거주기간(소득령제154조⑤) ·····························206
2-3. 보유 및 거주기간의 제한을 받지 않는 경우 ··························218
2-4. 거주기간의 제한을 받지 않는 경우 ·································221
2-5. 거주기간 또는 보유기간을 통산하는 경우 ····························221
2-6. 일시적 1세대 2주택 비과세 ·······································222
2-7. 일시적 1세대 3주택 비과세 ·······································228
2-8. 비과세 판단 시 소유주택에서 배제하는 주택 ·························228
2-9. 다가구주택 ····················································246
2-10. 고가주택 ·····················································247
2-11. 겸용주택의 경우(주택 + 상가등) ··································248
2-12. 주택에 딸린 토지 ··············································249
2-13. 비과세 대상 주택부수토지 ······································250

3. 거주주택 양도 시 비과세 특례 ···································· 252
3-1. [장기임대주택 + 거주주택]보유 중 거주주택 양도 시 비과세 특례 ········252
3-2. [장기가정어린이집 + 거주주택] 보유 중 거주주택의 양도 시 비과세 특례 ·· 263

4. 조합원입주권의 양도 시 비과세(소득법제89조①제4호) ·················· 267
4-1. 조합원입주권 비과세 요건 ········································267
4-2. 사례 ·························································270

5. [일반주택 + 주택분양권] 보유 중 일반주택의 양도 시 세금 ·············· 274
5-1. 주택 수에 산입하는 주택분양권 ····································274
5-2. [일반주택 + 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ·········276
5-3. [종전주택 + 3년 이내 주택분양권] 보유 중 종전주택 양도 시 비과세 ·····276
5-4. [종전주택 + 3년 경과 주택분양권] 보유 중 종전주택 양도 시 비과세 특례 ··· 278
5-5. [일반주택 + 상속받은 주택분양권] 보유 중 일반주택 양도 시 비과세 특례 ···280
5-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택+
상속 외 주택분양권)] 보유 중 일반 주택을 선양도 시 비과세 특례 ······· 282
5-7. 동거봉양 또는 혼인에 의한 주택분양권 보유 세대의 일반주택 비과세 특례 ··· 285
5-8. [문화재주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례··· 286
5-9. [이농주택 + (일반주택 + 주택분양권)] 소유 중 일반주택 양도 시 비과세 특례 ·· 286

6. [일반주택 + 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례 ········ 287
6-1. 원칙 ··························································287
6-2. 조합원입주권 취득 후 3년내에 종전의 주택 양도 시 비과세 특례 ········ 288
6-3. [일반주택 + 취득 후 3년경과 조합원입주권] 보유 중 일반주택 양도 시 비과세 특례··· 292
6-4. [대체주택 + 조합원입주권] 보유 중 대체주택의 양도 시 비과세 특례 ·····296
6-5. [일반주택 + 상속조합원입주권] 보유 중 일반주택의 양도 시 비과세 특례 ·· 303

6-6. [(상속주택, 상속조합원입주권 또는 상속받은 주택분양권) + (일반주택 +
상속 외 조합원입주권)] 보유 중 일반 주택을 선양도 하는 경우 ········· 308
6-7. 동거봉양에 의한 조합원입주권 보유 세대의 일반주택 비과세 특례 ········311
6-8. [일반주택 + 혼인합가 조합원입주권] 보유 중 일반주택의 선양도 시 비과세특례 ·· 313
6-9. [(일반주택 + 조합원입주권) + 문화재주택] 보유 중 일반주택의 선양도 시 비과세 특례··· 315
6-10. [(일반주택 + 조합원입주권) + 이농주택] 보유 중 일반주택 선양도시 비과세특례 ·· 317

7. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 보유 중 주택 양도 시 중과세 ·· 320
7-1. 1세대 2주택(조합원입주권ㆍ주택분양권 포함) 중과세 내용 ···············320
7-2. 1세대 2주택 중과세 배제 주택 ·····································323

8. 1세대 3주택(또는 조합원입주권ㆍ주택분양권)이상 보유 중 주택 양도 시 중과세 ·· 332
8-1. 1세대 3주택 중과세 개요 ·········································332
8-2. 중과세 배제 주택 ···············································336
8-3. 장기임대주택 등의 의무임대기간 등의 요건 충족 전에 일반주택을 먼저 양도하는 경우··· 356
8-4. 민간임대주택법 개정에 따른 장기임대주택 말소 시 중과세 배제 ·········360
8-5. 혼인으로 1세대3주택(조합원입주권ㆍ주택분양권 포함)이상에 해당되는 경우 365
9. 장기임대주택에 양도소득세 주요 감면 규정 ·························· 368
9-1. 장기일반민간임대주택등에 대한 양도소득세의 과세특례 (조특법 제97조의3) ·· 368
9-2. 장기임대주택에 대한 양도소득세의 과세특례 (조특법 제97조의4) ·········374
9-3. 장기임대주택등에 대한 양도소득세 세액감면 (조특법 제97조의5) ·········375

제5장 재산세편

5-1. 과세대상은? ···················································· 381
5-2. 누가 재산세를 내야 하나요? ······································381
5-3. 주택에 대한 재산세의 납세지는 어디인가요? ·························382
5-4. 재산세는 어떤 금액을 기준으로 부과하나요? ·························382
5-5. 주택 재산세율은? ··············································· 383
5-6. 1세대 1주택자에 대한 혜택은 없나요? ······························383
5-7. 재산세에 부가하여 내야하는 세금은 없나요? ·························386
5-8. 주택 재산세 납부 시기는? ········································388
5-9. 재개발사업에서 관리처분계획인가 고시일 이후 주택에 대한 재산세는? ···· 388

제6장 종합부동산세편

1. 주택에 대한 과세 ·············································· 393
1-1. 납세의무자 ····················································· 393
1-2. 1세대 1주택의 범위 ··············································394
1-3. 합산배제 주택 ·················································· 395
1-4. 과세표준 ······················································ 401
1-5. 세율 및 세액 ··················································· 402
1-6. 세부담 상한 ··················································· 404

2. 재개발 등 조합원관련 종합부동산세 ································ 405
2-1. 조합원입주권에도 종합부동산세가 부과되나요? ·······················405
2-2. 재개발 등으로 주택건물 멸실 후 종합부동산세는? ····················405
2-3. 준공 되었으나 조합원분담금 일부를 내지 않은 경우에는? ··············406
2-4. 준공 이후 종합부동산세는? ······································· 407

제7장 상속증여세편

1. 상속세 ·······················································411
1-1. 과세대상 ·······················································411
1-2. 상속순위 ·······················································411
1-3. 납세의무 ······················································414
1-4. 상속세의 과세표준 및 세액계산 ····································414
1-5. 세액공제 ······················································ 424

2. 증여세 ······················································ 426
2-1. 과세대상 및 납세의무 ············································426
2-2. 특수한 증여재산의 유형 ··········································426
2-3. 증여세의 과세표준 및 세액계산 ····································433
2021 재개발 주택세금 길라잡이

3. 재산평가 ···················································· 436
3-1. 평가의 원칙(주택) ···············································436
3-2. 유사매매 사례가액 ··············································437
3-3. 보충적 평가액 ·················································438
3-4. 저당권 등이 설정된 재산 평가의 특례 ······························439
3-5. 주택 재산평가 순서 ·············································440
3-6. 꼬마빌딩 등의 감정평가 ··········································441

4. 신고와 납부 ·················································· 441
4-1. 신고기한 ······················································441
4-2. 신고세액 공제 ··················································442
4-3. 납부 ·························································442