Q.5월10일 양도분부터 소급적용되는 개정사항 3가지는? :: 하우스존부동산신문

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Q.5월10일 양도분부터 소급적용되는 개정사항 3가지는?

작성자: 최미경

조회: 6120 등록일: 2022-05-10

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<font size="4"> 안녕하십니까.</font><div><font size="4">최소장입니다.</font></div><div><font size="4">2022년 5월 10일 새정부가 출범한 날입니다.</font></div><div><font size="4">새정부가 출범한 오늘부터 양도하는 부동산에 대해 소급적용되는 개정사항 3가지 나눠보겠습니다. </font></div><div><p class="0" style="margin-left:27.4pt;text-indent:-27.4pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;">   </p><p class="0" style="margin-left:27.4pt;text-indent:-27.4pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><table id="community_image" class="center" align="center" width="570"><tbody><tr><td><img src="/rankup_module/rankup_board/attach/rinfo/16521728447382.gif" width="570" align="absmiddle"></td></tr></tbody></table><br></p><p class="0" style="line-height:150%;margin-left:29.6pt;text-indent:-29.6pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;font-size:6.0pt;">     <o:p></o:p></p><div><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:323.42pt;height:26.31pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #74c3cc 1.70pt;border-left:none;border-bottom:solid #74c3cc 1.70pt;border-right:none;" valign="middle"><p class="0" style="line-height:150%;margin-left:62.9pt;margin-right:5.0pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">➊</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;"> </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">다주택자 양도소득세 중과 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">년간 한시 배제</span></p></td></tr></tbody></table><span style="letter-spacing: 0pt; text-indent: -73.4pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="text-indent: -73.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.3pt;="" font-size:="" 14pt;"="">(</span><span style="text-indent: -73.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.3pt;="" font-weight:="" bold;="" font-size:="" 14pt;"="">현행</span><span lang="EN-US" style="text-indent: -73.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.3pt;="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="text-indent: -73.4pt; letter-spacing: -0.3pt; font-size: 14pt;"> </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">조정대상지역 </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">內 </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">주택</span><span lang="EN-US" style="text-indent: -73.4pt; letter-spacing: -0.3pt; font-size: 14pt;"> </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-size: 14pt;">양도 시 </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">중과세율 적용</span><span lang="EN-US" style="text-indent: -73.4pt; letter-spacing: -0.3pt; font-size: 14pt;"> </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-size: 14pt;">및 </span><span style="text-indent: -73.4pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">장특공제 배제</span></div><div><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">- </span><span style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">세율</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">: </span><span style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">기본세율</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">(6~45%)</span><span lang="EN-US" style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-size: 14pt;"> </span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">+ </span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">20%p</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">(2</span><span style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">주택</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">)</span><span lang="EN-US" style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">또는 </span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">30%p</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">(3</span><span style="letter-spacing: 0px; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">주택 이상</span><span lang="EN-US" style="letter-spacing: 0pt; font-weight: bold; text-indent: -71.6pt; font-family: 바탕체; font-size: 12pt;">)</span></div><div><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">- </span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">장기보유특별공제</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">: </span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">배제</span></div><div><span style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">(</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">개정</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-size: 14pt;"> </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">보유기간 </span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">2</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">년 이상</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">인</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-size: 14pt;"> </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">조정대상지역 </span><span style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">內 </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">주택</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">을 </span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">’</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">22.5.10</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">일부터 </span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">’</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">23.5.9</span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">일까지 양도</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-size: 14pt;"> </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">시 </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">기본세율</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-size: 14pt;"> </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">및 </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -73.3pt; font-family: 바탕체; font-size: 14pt;">장특공제 적용</span></div><div><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; font-size: 14pt;">- </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -75.4pt; font-family: 바탕체; font-size: 14pt;">세율</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; font-size: 14pt;">: </span><span style="font-weight: bold; letter-spacing: 0px; text-indent: -75.4pt; font-family: 바탕체; font-size: 14pt;">기본세율</span><span lang="EN-US" style="font-weight: bold; letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; font-size: 12pt;">(6~45%)</span></div><div><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">- </span><span style="letter-spacing: 0px; text-indent: -75.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">장기보유특별공제</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; vertical-align: super; font-size: 14pt;">*</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -75.4pt; font-family: 바탕체; font-size: 14pt;">: </span><span style="letter-spacing: 0px; text-indent: -75.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">적용</span></div><div><p class="0" style="line-height:150%;margin-left:169.5pt;margin-right:5.0pt;text-indent:-83.2pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:3.0pt;">     <o:p></o:p></p><p class="0" style="line-height:150%;margin-left:41.3pt;text-indent:-41.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">     </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">* </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">보유기간 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">3</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년 이상인 경우 적용</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">, 15</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년 이상 보유 시 최대 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">30% </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">공제</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">(</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">연 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">2%)</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:456.43pt;height:26.31pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #74c3cc 1.70pt;border-left:none;border-bottom:solid #74c3cc 1.70pt;border-right:none;" valign="middle"><p class="0" style="line-height:150%;margin-left:62.9pt;margin-right:5.0pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">➋ </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">세대 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">주택 양도소득세 비과세 보유</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">·</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">거주기간 재기산 제도 폐지</span></p></td></tr></tbody></table><span style="letter-spacing: 0pt; text-indent: -32.8pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="text-indent: -32.8pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.2pt;="" font-size:="" 14pt;"="">(</span><span style="text-indent: -32.8pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.2pt;="" font-weight:="" bold;="" font-size:="" 14pt;"="">현행</span><span lang="EN-US" style="text-indent: -32.8pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.2pt;="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="text-indent: -32.8pt; letter-spacing: -0.2pt; font-size: 14pt;"> </span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">양도일 현재 </span><span lang="EN-US" style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-weight: bold; font-size: 14pt;">2</span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-weight: bold; font-size: 14pt;">년 이상 보유</span><span lang="EN-US" style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-weight: bold; font-size: 14pt;">·</span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-weight: bold; font-size: 14pt;">거주</span><span lang="EN-US" style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; vertical-align: super; font-size: 14pt;">*</span><span lang="EN-US" style="text-indent: -32.8pt; letter-spacing: -0.2pt; font-size: 14pt;"> </span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">시 </span><span lang="EN-US" style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">1</span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">세대 </span><span lang="EN-US" style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">1</span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">주택 </span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-weight: bold; font-size: 14pt;">비과세</span><span lang="EN-US" style="text-indent: -32.8pt; letter-spacing: -0.2pt; font-size: 14pt;"> </span><span style="text-indent: -32.8pt; font-family: 바탕체; letter-spacing: -0.2pt; font-size: 14pt;">적용</span><p class="0" style="line-height:150%;margin-left:73.1pt;margin-right:5.0pt;text-indent:-35.0pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:3.0pt;">     <o:p></o:p></p><p class="0" style="line-height:150%;margin-left:35.1pt;text-indent:-35.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">     </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">* </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">거주요건은 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">’17.8.3. </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">이후 조정대상지역 소재 주택 취득분에 한해 적용</span></p><p class="0" style="line-height:150%;margin-left:35.1pt;text-indent:-35.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -35.6pt; font-family: 바탕체; font-size: 14pt;">- </span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">다주택자</span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-size: 14pt;">의 경우 </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -35.6pt; font-family: 바탕체; font-size: 14pt;">1</span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-size: 14pt;">주택을 제외한 모든 주택을 양도하여 </span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">최종적으로 </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">1</span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">주택자가 된 날</span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-size: 14pt;">부터 </span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">보유</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">·</span><span style="letter-spacing: 0px; text-indent: -35.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">거주기간 재기산</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -35.6pt; font-family: 바탕체; vertical-align: super; font-size: 14pt;">*</span></p><p class="0" style="line-height:150%;margin-left:62.0pt;margin-right:5.0pt;text-indent:-29.5pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-weight:bold;font-size:3.0pt;">     <o:p></o:p></p><p class="0" style="line-height:150%;margin-left:35.1pt;text-indent:-35.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">     </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">* ’19.2.12 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">개정 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">→ </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">’21.1.1 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">시행</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">(</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">약 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">10</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">개월 유예기간 부여)</span></p><p class="0" style="line-height:150%;margin-left:35.1pt;text-indent:-35.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="letter-spacing: 0pt; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="text-indent: -71.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.4pt;="" font-size:="" 14pt;"="">(</span><span style="text-indent: -71.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.4pt;="" font-weight:="" bold;="" font-size:="" 14pt;"="">개정</span><span lang="EN-US" style="text-indent: -71.4pt; font-family: " 맑은="" 고딕";="" letter-spacing:="" -0.4pt;="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="text-indent: -71.4pt; letter-spacing: -0.4pt; font-size: 14pt;"> </span><span style="text-indent: -71.4pt; font-family: 바탕체; letter-spacing: -0.4pt; font-size: 14pt;">주택 수와 관계없이 </span><span style="text-indent: -71.4pt; font-family: 바탕체; letter-spacing: -0.4pt; font-weight: bold; font-size: 14pt;">주택을 실제 보유</span><span lang="EN-US" style="text-indent: -71.4pt; font-family: 바탕체; letter-spacing: -0.4pt; font-weight: bold; font-size: 14pt;">·</span><span style="text-indent: -71.4pt; font-family: 바탕체; letter-spacing: -0.4pt; font-weight: bold; font-size: 14pt;">거주한 기간</span><span style="text-indent: -71.4pt; font-family: 바탕체; letter-spacing: -0.4pt; font-size: 14pt;">을 기준으로</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -71.4pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">보유</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">·</span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">거주기간을 계산</span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">하여 </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">1</span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">세대 </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">1</span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">주택 </span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">비과세</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -71.4pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -71.4pt; font-family: 바탕체; font-size: 14pt;">적용</span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:405.49pt;height:26.31pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #74c3cc 1.70pt;border-left:none;border-bottom:solid #74c3cc 1.70pt;border-right:none;" valign="middle"><p class="0" style="line-height:150%;margin-left:62.9pt;margin-right:5.0pt;text-indent:-29.9pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">➌ </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">이사 등으로 인한 일시적 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">세대 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">2</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:14.0pt;">주택 비과세 요건 완화</span></p></td></tr></tbody></table><p class="0" style="line-height:145%;margin-left:37.8pt;text-indent:-37.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:6.0pt;">   <span style="letter-spacing: 0pt; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.6pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">(</span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">현행</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -71.6pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -71.6pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">종전주택</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -71.6pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: 바탕체; font-size: 14pt;">양도 시 </span><span style="letter-spacing: 0px; text-indent: -71.6pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">비과세 요건</span></p><p class="0" style="line-height:145%;margin-left:37.8pt;text-indent:-37.8pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:6.0pt;"><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -39.3pt; font-family: 바탕체; font-size: 14pt;">- </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">(</span><span style="letter-spacing: 0px; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">종전</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">·</span><span style="letter-spacing: 0px; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">신규주택 모두 조정대상지역</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" vertical-align:="" super;="" font-size:="" 14pt;"="">*</span><span style="letter-spacing: 0px; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">인 경우</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -39.3pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -39.3pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -39.3pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">신규주택 취득일부터</span></p><p class="0" style="line-height:145%;margin-left:81.6pt;margin-right:5.0pt;text-indent:-39.3pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"> <span lang="EN-US" style="mso-fareast-font-family:바탕체;font-family:바탕체;mso-ascii-font-family:바탕체;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:14.0pt;">1</span><span style="font-family:바탕체;mso-fareast-font-family:바탕체;font-weight:bold;font-size:14.0pt;">년 내</span><span lang="EN-US" style="mso-fareast-font-family:한컴 윤고딕 230;font-family:한컴 윤고딕 230;mso-ascii-font-family:한컴 윤고딕 230;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;vertical-align:super;font-size:14.0pt;">*</span><span lang="EN-US" style="mso-fareast-font-family:바탕체;font-weight:bold;font-size:14.0pt;"> </span><span style="font-family:바탕체;mso-fareast-font-family:바탕체;font-size:14.0pt;">종전주택을 양도하고</span><span lang="EN-US" style="mso-fareast-font-family:바탕체;font-family:바탕체;mso-ascii-font-family:바탕체;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:14.0pt;">, </span><span style="font-family:바탕체;mso-fareast-font-family:바탕체;font-weight:bold;font-size:14.0pt;">세대원 전원 신규주택 전입</span></p><p class="0" style="line-height:145%;margin-left:90.4pt;margin-right:5.0pt;text-indent:-43.7pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;font-size:3.0pt;">     <o:p></o:p></p><p class="0" style="line-height:145%;margin-left:29.1pt;text-indent:-29.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">     </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">* ’18</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년 이후 </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">“</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">3</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:12.0pt;">년 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">→ </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">2</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:12.0pt;">년 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">→ </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:12.0pt;">년</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">(</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-weight:bold;font-size:12.0pt;">전입요건도 추가 신설</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-weight:bold;font-size:12.0pt;">)</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">”</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">으로 요건 지속 강화</span><br> <span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">  </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">▸</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">(3</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">→</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">2</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">) ’18.9.13</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">대책</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">: </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">’18.9.14. </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">이후 매매계약 체결분부터 적용</span><br> <span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">  </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">▸</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">(2</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;mso-hansi-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">→</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">1</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">년</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">) ’19.12.16</span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">대책</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">:</span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-size:12.0pt;"> </span><span lang="EN-US" style="mso-fareast-font-family:맑은 고딕;font-family:맑은 고딕;mso-ascii-font-family:맑은 고딕;mso-font-width:100%;letter-spacing:0pt;mso-text-raise:0pt;font-size:12.0pt;">’19.12.17 </span><span style="font-family:맑은 고딕;mso-fareast-font-family:맑은 고딕;font-size:12.0pt;">이후 매매계약 체결분부터 적용</span></p><p class="0" style="line-height:145%;margin-left:29.1pt;text-indent:-29.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -43.7pt; font-family: 바탕체; font-size: 14pt;">- </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -43.7pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">(</span><span style="letter-spacing: 0px; text-indent: -43.7pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">기타의 경우</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -43.7pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -43.7pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -43.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">신규주택 취득일부터 </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -43.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">3</span><span style="letter-spacing: 0px; text-indent: -43.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">년 내</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -43.7pt; font-size: 14pt;"> </span><span style="letter-spacing: 0px; text-indent: -43.7pt; font-family: 바탕체; font-size: 14pt;">종전주택 양도</span></p><p class="0" style="line-height:145%;margin-left:29.1pt;text-indent:-29.1pt;mso-pagination:none;text-autospace:none;mso-padding-alt:0pt 0pt 0pt 0pt;"><span style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: 바탕체; font-size: 14pt;">▪ </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">(</span><span style="letter-spacing: 0px; text-indent: -73.7pt; font-family: " 맑은="" 고딕";="" font-weight:="" bold;="" font-size:="" 14pt;"="">개정</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: " 맑은="" 고딕";="" font-size:="" 14pt;"="">)</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -73.7pt; font-size: 14pt;"> </span><span style="text-indent: -73.7pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">종전</span><span lang="EN-US" style="text-indent: -73.7pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">·</span><span style="text-indent: -73.7pt; font-family: 바탕체; letter-spacing: -0.3pt; font-weight: bold; font-size: 14pt;">신규주택 모두 조정대상지역</span><span style="text-indent: -73.7pt; font-family: 바탕체; letter-spacing: -0.3pt; font-size: 14pt;">인 경우 종전주택 양도기한을</span><span lang="EN-US" style="letter-spacing: 0px; text-indent: -73.7pt; font-size: 14pt;"> </span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">1</span><span style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">→</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">2</span><span style="letter-spacing: 0px; text-indent: -73.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">년으로 완화</span><span style="letter-spacing: 0px; text-indent: -73.7pt; font-family: 바탕체; font-size: 14pt;">하고</span><span lang="EN-US" style="letter-spacing: 0pt; text-indent: -73.7pt; font-family: 바탕체; font-size: 14pt;">, </span><span style="letter-spacing: 0px; text-indent: -73.7pt; font-family: 바탕체; font-weight: bold; font-size: 14pt;">세대원 전원 신규주택 전입요건 삭제</span></p><p class="0" 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