양도세전문세무사로 일하면서 부동산을 가진 수천 명의 사람을 만나본 것 같다. 누군가 내게 양도세를 절세하는 방법을 한마디로 묻는다면 사실 결론은 하나다.
“부동산을 팔려고 내놓는 시점에 양도소득세를 고민한다면 그때는 이미 늦다. 부동산을 매수하려는 순간부터 양도소득세를 함께 고민하고 준비해야 한다”
Chapter 01 주택 비과세 절세 노하우 1. 1세대 1주택 비과세 보유 및 거주기간 판단 방법 ·························· 11 2. 일시적 2주택 상황에서 비과세 혜택 받는 방법 ····························· 28 3. 2021년 이후 취득한 분양권 주택수 포함된다. ······························· 37 4. 상속주택과 일반주택을 보유시 비과세 받는 방법 ·························· 41 5. 장기임대등록사업자의 거주주택 1세대 1주택 비과세 ····················· 45 6. 농어촌주택 외 1주택자가 비과세 받는 방법 ·································· 51 7. 1주택자는 거주여부에 따라 장기보유특별공제가 달라진다. ············ 55 8. 세대분리 잘못하면 비과세 혜택을 못 받을 수 있다. ····················· 59 9. 위장이혼을 통한 비과세 혜택은 세금이 추징될 수 있다. ·············· 62 10. 해외 이주 등 보유나 거주 불문 비과세가 될 수 있다. ················ 64
Chapter 02 다주택 중과세 절세 노하우 1. 다주택 중과세 주택 수 판단 방법 ················································· 69 2. 중과제외 대상 주택을 정확히 알자 ··············································· 72 3. 상속받은 주택으로 5년이 경과하지 않은 경우 ······························ 77 4. 소득세법상 장기임대주택 중과 배제 ············································· 80 5. 중과배제 되는 양도소득세 감면 임대주택 ··································· 85 6. 그밖에 중과배제 되는 양도소득세 감면 주택 ······························ 88 7. 양도 순서나 시기 선택은 절세의 기본이다. ································· 97 8. 가족간 부동산 증여나 양도 시 주의사항 ······································ 99
Chapter 03 재개발·재건축 절세 노하우 1. 재개발재건축 사업진행 절차에 따른 세무상 이슈 ······················· 105 2. 관리처분계획인가일 전ㆍ후 의사결정이 중요하다 ························ 108 3. 입주권과 분양권 세무상 차이를 정확히 알자. ······························· 111 4. 소규모정비사업 조합원 권리도 입주권에 포함된다 ····················· 114 5. 입주권 양도시 1세대 1주택 비과세 받는 방법 ······························ 117 6. 주택과 입주권을 함께 보유하며 비과세 받는 방법 ······················· 119 7. 비과세특례는 권리로 변환되는 시기가 중요하다. ························· 123 8. 1주택이 입주권 2개 또는 2주택이 입주권 1개를 받는 경우 ········· 125 9. 재개발재건축 아파트는 장기보유공제 주의해야 한다. ·················· 129 10. 재개발ㆍ재건축 양도소득세 계산 시 필요서류 ·························· 133
Chapter 04 상가·상가주택 절세노하우 1. 구건물 취득 비용도 토지원가에 포함될 수 있다. ························· 139 2. 자본적 지출 또는 양도비용을 인정받는 방법 ······························· 141 3. 양도가액은 기준시가 안분가액과 30% 차이를 확인한다. ············· 145 4. 상속ㆍ증여받은 부동산 취득시점별 취득가액 산정 ······················ 147 5. 5년 내 양도하는 신축 건물은 환산취득가산세 주의하자. ············ 151 6. 증축 건물에 대한 세무상 쟁점 ···················································· 153 7. 건물 취득가액 계산은 감가상각비 공제에 주의하자. ···················· 155 8. 상가와 주택 면적에 따른 비과세 적용 방법 ································ 157 9. 상가를 주거로 사용하는 경우 실질로 과세 된다. ······················· 159 10. 상가주택의 4개층을 주택으로 사용하면 다세대주택이다. ··········· 162
Chapter 05 토지 감면 절세노하우 1. 토지보상, 공익사업 목적 수용은 10% 감면된다. ·························· 167 2. 토지보상, 양도시기 모르면 가산세 내야 한다. ····························· 170 3. 개발제한구역 토지는 최대 40%까지 감면이 가능하다. ················ 173 4. 8년자경, 1억한도로 100% 세액감면 가능하다. ····························· 175 5. 8년 자경, 주거지역 등 편입여부를 체크하자. ······························ 178 6. 8년자경, 연도를 달리한 지분양도는 주의하자. ···························· 180 7. 농지대토, 자경기간이 부족하면 농지대토를 고민한다. ················· 182 8. 8년 이상 축사용지, 1억한도로 100% 세액감면 가능하다. ············ 184
Chapter 06 토지 중과세 절세 노하우 1. 비사업용 토지 양도는 중과세가 적용된다. ··································· 189 2. 농지, 비사업용 토지 판단 방법 ··················································· 192 3. 2022년부터 주말농지 양도하면 중과세가 적용된다. ··················· 197 4. 한국농어촌공사 8년이상 임대 농지는 사업용으로 본다. ·············· 199 5. 임야, 비사업용 토지 판단 방법 ··················································· 201 6. 목장용지, 비사업용 토지 판단 방법 ············································ 206 7. 주택부속토지, 비사업용 토지 판단 방법 ······································ 210 8. 별장, 비사업용 토지 판단 방법 ··················································· 213 9. 그 밖의 토지, 비사업용 토지 판단 방법 ······································ 214 10. 환지 토지 비사업용 판단과 기준시가 계산 방법 ························ 219
Chapter 07 부동산 유형별 계산사례 1. 1주택자 조정지역 아파트 매도 시 세금 비교 ······························· 225 2. 다주택자 조정지역 아파트 양도소득세 세금비교 ························· 230 3. 동일연도에 차손이 발생한 다른 양도 자산이 있는 경우 ·············· 236 4. 상속받은 주택 감정평가 여부에 따른 세금 비교 ························· 239 5. 건물 신축 대금 입증여부에 따른 세금 비교 ································ 243 6. 상가주택 주택 층이 3개층 또는 4개층일 때 세금 비교 ··············· 248 7. 비사업용토지 vs 수용감면 vs 8년자경 세금 비교 ······················· 252 8. 환지된 토지 교부면적 증·감에 따른 세금 비교 ··························· 258 9. 관리처분계획 인가 전ㆍ후 양도 시 세금 비교 ···························· 263 10. 재개발ㆍ재건축 아파트 고가주택 양도소득세 계산 ···················· 267
Chapter 08 부록 1. 부동산대책 등 주요 개정사항 요약 정리 ····································· 273 2. 2022년 양도소득세 주요 개정세법 ·············································· 277 3. 조정대상지역 현황 ······································································ 284 4. 양도소득세 신고를 위한 필수서류 ··············································· 287
