Q.일반분양권계약처럼 조합원입주권계약도 거래인지세를 내야 하나요? :: 하우스존부동산신문

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Q.일반분양권계약처럼 조합원입주권계약도 거래인지세를 내야 하나요?

작성자: 최미경

조회: 6056 등록일: 2022-05-19

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<span style="color: rgb(0, 0, 0); letter-spacing: 0px;">안녕하십니까.</span><div class="se-component se-text se-l-default" id="SE-a74c4e7c-a903-46a7-a67d-950ba2c2837b" data-compid="SE-a74c4e7c-a903-46a7-a67d-950ba2c2837b" data-a11y-title="본문" style="color: rgb(0, 0, 0); font-size: medium; letter-spacing: normal;"><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-a74c4e7c-a903-46a7-a67d-950ba2c2837b" data-direction="top"><div class="se-section se-section-text se-l-default se-is-focused"><div id="SE-e8720b49-7abe-440b-9107-37196f9b2ab3" class="se-module se-module-text __se-unit"><p id="SE-2242885a-3572-4deb-8ec5-9c188bdc2636" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-c6ed1ef6-ab24-410c-908d-17ffb22db8e0" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">최소장입니다.</span></p><p id="SE-c0a4f497-fae6-499c-ac60-93561801b103" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><br></p><p id="SE-759747d8-87e9-4749-86ac-e3b7de6a474c" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-1678a8f9-e710-4582-bccf-b844e2ccdade" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">어제 계약서를 작성하며 물어보신 질문에 대해 답변한 것을 정리하여 나눔해 봅니다.</span></p><p id="SE-759747d8-87e9-4749-86ac-e3b7de6a474c" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><table id="community_image" class="center" align="center" width="800"><tbody><tr><td><img src="/rankup_module/rankup_board/attach/rinfo/16532675701549.jpg" _width="800" align="absmiddle" style="width:800px;"></td></tr></tbody></table><br></span></p><p id="SE-3fc8744e-e550-402b-80fd-4ef6273e5758" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-2091a7f9-061e-4248-afe9-7514e1bb1842" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-e7b0ff2b-fc8f-4075-93ec-409f3e3bad92" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-bb5dab89-cfa7-4b82-8147-0891a41661bf" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">Q.일반분양권계약처럼 조합원입주권계약도 거래인지세를 내야 하나요?</span></p><p id="SE-280c69e5-92bd-4a95-8b48-a911c1a5bd83" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-e1944c86-f3d0-4b19-9f26-ce0224d7aacb" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">A.아니요.조합원 입주권 계약서는 거래인지세를 납부하지 않으셔도 됩니다.</span></p><p id="SE-dcc427bf-632f-446c-8715-fdbc8821474d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-64751309-00f3-452f-a283-750d59c44527" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">조합원입주권 거래시에 입주권계약서와 종전토지계약서를 함께 쓰고 취득세는 종전토지계약서를 기준으로 납부하게 됩니다.이 때 종전 토지매매 금액을 기준으로 거래인지세를 납부하게 됩니다. 향후 입주때 쯤 건물에 대한 취득세를 납부하고 보존등기를 하게 됩니다. 조합원입주권 계약서 쓸 당시의 조합원님도 그 것을 승계받는 조합원님도 명의변경때마다 거래인지세를 내야하는 일반분양권계약과 다르게 명의변경때마다 거래인지세를 납부하지 않아도 됩니다.</span></p><p id="SE-dcc427bf-632f-446c-8715-fdbc8821474d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><br></span></p><p id="SE-e302b626-b58e-48f1-9190-bbaaea3de587" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-1b913098-fe21-45cb-aac6-6a76f3c73bda" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-c6044528-90f0-47a0-b39a-7e10e8266360" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-f07ecbc4-4b61-4ada-9307-cc1ac910f536" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">인지세법 제1조(납부의무)</span></p><p id="SE-ae154c4f-39c9-4f9d-922a-cf64336fad09" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-8c96c0c1-fce9-4a75-a0ed-24491af20e7b" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">국내에서 재산에 관한 권리등의 창설,이전 또는 변경에 관한 계약서나 이를 증명하는 그 밖의 문서를 작성하는 자는 해당문서를 작성할 때에 이 법에 따라 그 문서에 때한 인지세를 납부할 의무가 있다.</span></p><p id="SE-ae154c4f-39c9-4f9d-922a-cf64336fad09" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><br></span></p><p id="SE-2a95de9a-5062-4b42-97e4-d8f4bf5cc9d9" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-eed65b96-fc0a-4fb6-aaed-015a26dae85c" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-dfe64b54-b8d2-4a85-ab84-34d2df5dbe99" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-36bedbbc-b183-4f6a-b7e1-de333c07b8a4" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">인지세법 시행규칙 제3조(부동산 등의 소유권이전에 관한 증서의 범위)</span></p><p id="SE-d43e7570-7219-4fb5-a6b7-bc4903f0fe1d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-ce151b08-a6a8-44ea-a546-caa3f3f868b1" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">법 제3조 제1항제1호에 따른 부동산,선박,항공기의 소유권 이전에 관한 증서는 그 소유권 이전에 관한 증서 또는 등록 신청을 할 때 제출하는 계약서나 그 밖의 등기 또는 등록 원인서류로 한다.</span></p><p id="SE-d43e7570-7219-4fb5-a6b7-bc4903f0fe1d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><br></span></p><p id="SE-9b4d0a0a-f4e7-45b5-9aab-0c842c1841be" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-fcc02f1d-6989-4329-975b-599438046d9c" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-aa4f69bf-bbb5-49cd-8699-c60b1df06f40" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-c6751ba4-bfe8-40a3-82ac-28c9b79bb498" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">인지세는 등기원인으로 매매,교환,공유물 분할,증여로서 매매계약서, 검인계약서,공유물분할계약서,증여계약서 작성시마다 발생할 수 있습니다.</span></p><p id="SE-ac527747-85c5-45fe-a165-0bd7505c4d52" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-9ba0164f-a14f-491c-9b63-c897a7b1fcd0" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-bd023f23-2325-495c-9aaf-fe3824573d2d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-f0410e9d-9f47-4ca2-9b40-b3a3c617ab91" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>재개발 재건축조합(사업시행자)이 도시및 주거환경정비법 제88조 및 도시및 주거환경정비 등기규칙 제5조에 따라 관리처분계획 및 그 인가를 증명하는 서면과 이전고시를 증명하는 서면,건축물대장 등을 첨부하여 조합원 분양분에 대해 소유권보존등기를 신청하는 경우 조합원 공급계약서는 <인지세법> 제3조에 따른 인지세 과세문서에 해당하지 않습니다.</b></span></p><p id="SE-77806802-685a-4d33-be2d-2b25d22f0169" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-e0b6621c-cf80-40ca-bc05-457b1b74f6d1" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-d61be29c-b62a-4f2f-98c9-e382b96ad227" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-ae3ef883-e79a-4d55-b4b7-0c8733541dcc" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">조합원은 재개발, 재건축 사업구역내에서 오래전부터 부동산을 보유해 왔기 때문에 소유권 이전으로 분양받은 것이 아닙니다. 재개발 재건축조합(사업시행자)은 조합원분양분에 대해 소유권보존등기시 각종서류를 첨해 일괄 신청합니다.이 때 거래인지세납부 영수증은 포함되지 않습니다. 일반분양계약은 수분양자 또는 수분양자의 승계자로부터 분양권을 전매하는 것이기 때문에 인지세 부과징수대상이 되어 거래인지세를 미리 발급받아 놓아야 합니다.</span></p><p id="SE-17add308-ffab-4ae0-860b-bb09f7a0e460" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-75f827cc-dd98-4633-9c48-369c12464d54" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span></p><p id="SE-4d6b8b71-a068-4875-bec0-0b006db08908" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-0a174d40-039d-4e27-8d3c-9f6d1197171d" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);">부동산 매매와 관련있는</span></p><p id="SE-6f34259b-0327-4554-9081-cace21d10042" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-e7b22730-901e-4a00-97c2-43d431b95ce0" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>부동산,선박,항공기의 소유권 이전에 관한 증서 인지세 과세기준은</b></span></p><p id="SE-1e0c8910-e48d-4a06-b182-93ca43b45651" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-879f1d95-235a-4c5e-98ec-b5549146f18b" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>1천만원 초과~3천만원 이하는 2만원</b></span></p><p id="SE-f5b22d5a-1b92-4d3a-afe0-0baac9684f6c" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-dfc582f4-343b-439c-8b3c-60183b7fbcfa" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>3천만원 초과~ 5천만원 이하는 4만원</b></span></p><p id="SE-0681d366-0706-4786-9ee6-4bfd593024a6" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-b38b9fb6-5031-47cb-af2c-f087f652081d" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>5천만원 초과~ 1억원 이하는 7만원</b></span></p><p id="SE-818692be-d701-4eb6-860e-a1c6a209dd20" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-c2f1c784-d1b4-491a-a6c1-1a60e752db43" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>1억원 초과~10억원 이하는 15만원</b></span></p><p id="SE-ccf9a40d-b407-4737-b85f-a99d6dbf2458" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6fd58282-be9b-42e4-aa3d-7547692bf2a8" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>10억원 초과는 35만원</b></span></p><p id="SE-455e11e5-c828-4fc5-a42c-21838bcfcdfd" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-ab48dd7a-a428-464c-b3d6-2e85e159bde0" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>입니다.</b></span></p><p id="SE-a97edb7a-3b26-4e93-bc0f-9a21703fb9bb" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-92f6d066-1fb4-4c5b-b847-faf10332e523" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"></span></p><p id="SE-2b15b45b-cc2d-41ff-a1f2-75d29ef951e6" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-84df18eb-f593-4643-a765-df5e3d1bbb67" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>인지세 지연 가산세는</b></span></p><p id="SE-ed600070-7d70-4e7f-b274-28ceaae11425" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6df88a9f-c65c-4d37-b781-595d7f47895d" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>납부기한이 지난 후 3개월 이내는 미납세액의 100%</b></span></p><p id="SE-a2687890-405a-4333-af3f-8f780f928a9d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-bcaf44f8-62ad-4ee9-8d73-6537f20d9d8b" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>3개월 초과~ 6개월 이내는 미납세액의 200%</b></span></p><p id="SE-af901ba4-b01e-4a83-a3de-b7bf5fba2631" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-c09b99a4-6db7-49d1-8b37-cbefa4aa43b5" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>6개월 초과시는 미납세액의 300%</b></span></p><p id="SE-ad62d664-d05f-4dff-91dd-61f0683024a9" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-20c4dc85-f9dc-4867-8172-e902d533d0c5" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>입니다.</b></span></p><p id="SE-bc54f16c-e0bc-4038-901b-445cdc3eee8c" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-df5a5f7a-9fe4-45f3-89e8-83007140113b" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>계약일이 속하는 달의 다음 달 10일까지 납부하지 않으면 가산세까지 납부해야 하니 </b></span><span id="SE-d92a01ee-b128-4fa1-a9d0-94f036ba8aa4" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"></span><span id="SE-afa97827-2ed0-46e9-9871-3013f4554180" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>부동산 매매나 분양권 전매 계약서 작성시 전자수입인지를 발급받아 편철해 두어야 합니다.</b></span></p><p id="SE-3bcf23ff-1b0b-433e-a17a-8cf3aee01959" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-63c41886-79d3-4233-8a79-1bb1de7ac062" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b></b></span></p><p id="SE-eca61364-7abf-4eb7-b0d3-2ae929f69478" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-da582395-b3e2-4567-b441-6d682bc8970b" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><b>구분이 어려워 조합원분양권거래를 하면서 거래인지세를 납부하셨다는 분들도 계시네요.</b></span></p><p id="SE-41d41280-785c-49ab-80be-6882339a01c2" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-189719f2-91bb-4791-aeae-8a13db17b071" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);"><b>거래인지세를 안 내신 분은 내셔야 하고,안내도 될 거래인지세를 내신 분은 아신날로부터 최대한 빨리 환급절차를 밟으셔서 불필요한 지출을 막으시길 바랍니다.</b></span></p><p id="SE-03dabbdc-cde5-4004-bbbe-079bf90c8618" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-921567e1-86e9-4526-8759-94ad070b8c8f" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b></b></span></p><p id="SE-fd021a77-ba74-4a1a-bbec-a784ad9eac1b" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-acef12cf-f38a-440a-ab1b-90b17903e10a" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>인지세 발행 방법으로는</b></span></p><p id="SE-f3a7c80f-7531-4d0c-84ec-49cce3b98a26" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-b6114d99-5915-4aa4-a455-7c26297a9348" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>첫 번째,우체국 또는 해당은행에 가서 직접 현금으로 전자수입인지를 구입하시면 됩니다.</b></span></p><p id="SE-23aca6b3-78d8-4410-810b-96b469e00c7f" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-efb7a107-045d-419d-b379-d504dc918be0" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>해당은행은 전자수입인지가 발행되는 곳도 있고 안되는 곳도 있기 때문에 우체국을 바로 가시라 권해드리고 싶네요. 여기 저기 각 은행에 문의하거나 헛걸음을 안하셔도 되니까요.</b></span></p><p id="SE-4daafd01-3247-451d-882b-74858feaff13" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-4934627f-e480-4c84-8ac1-9ec3c1f578be" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>두 번째,</b></span></p><p id="SE-b775f567-1740-4dd4-9316-084b761ef178" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-d09cd097-8ed0-41aa-9b1a-7b1d93688b3d" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>전자수입인지</b></span></p><p id="SE-b2583bf6-8667-48e1-89c7-37c035722e47" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-47da6870-2e27-4b1c-8d85-09fe469b0c29" class="se-ff-nanumgothic se-fs15 se-link __se-node" data-href="https://www.e-revenuestamp.or.kr/" style="color: rgb(255, 0, 16);"><b>전자수입인지 (e-revenuestamp.or.kr)</b></span><span id="SE-3a910be4-0a6b-4498-b8ff-4211b529b9ed" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b></b></span></p><p id="SE-1b299b5b-19b8-4e24-82e0-e94c8c314731" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-84316f4b-6cc4-4132-a354-34376b3df6e1" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>사이트 방문하여 종이문서용 전자수입인지 선택후 구매하신후 출력하시면 됩니다. 재발행이 불가하기때문에 반드시 출력하는 프린트를 확인하셔야 합니다.</b></span></p><p id="SE-c5605d2e-94b9-4ea1-bea1-16dfe2fc2775" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-48d401a4-8cea-4600-9906-6c7e50d58878" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>세 번째,</b></span></p><p id="SE-27135a4c-ee09-4f1c-8429-aaadbc5e5df2" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-830cd995-4987-45b0-ba1b-4c64f42753d3" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>지정 소유권이전 등기 법무사님께 대행을 부탁드립니다. 법무사님 계좌로 인지세 금액만 입금하면 전자수입인지를 발행하여 챙겨주십니다.</b></span></p><p id="SE-f8560ddb-fc7a-488e-b13c-46f97ebd9e35" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-81b86f4c-13fd-448c-ac7e-4faa8ed2c307" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>준비된 전자수입인지는 편철하여 보관하고있다가 이전등기시에 첨부하심 됩니다.</b></span></p><p id="SE-6a462287-acd5-4bbf-b929-ad640efe2690" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-78c42f86-b9a5-4721-a5ef-6fad8f6f5adc" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b></b></span></p><p id="SE-dd9c75b1-0b7d-49a1-a76a-6d5a26a90662" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-a4d6c5d9-9277-4f57-8d80-c3688453e409" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(0, 0, 0);">부동산 매매 계약서를 작성하고 인제를 납부했는데 계약해제시나, 위의 사례처럼 안내도 될 조합원입주권 거래계약시 거래인지세를 내셨다면 환급절차를 이행해야 합니다.</span></p><p id="SE-9089cbfb-fb62-4868-814d-a2668ea043c5" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-fd78a7a3-7b6a-4e90-8e6b-c9f0e6e30d39" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>환급절차로는</b></span></p><p id="SE-606e7061-16d5-49e8-ab1b-2d2860efe7ec" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-0bc99997-f8e5-4cf2-9e1a-fe5ce8950731" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>첫 번째,관할세무서에 인지세 환급신청서를 작성하여 FAX전송하거나 직접방문하여 접수할 수 있습니다 .</b></span></p></div></div></div></div></div><div class="se-component se-file se-l-default" id="SE-0dfa33e4-e0b6-4fe6-8ae1-b6c76d045b1a" data-compid="SE-0dfa33e4-e0b6-4fe6-8ae1-b6c76d045b1a" data-a11y-title="파일" style="color: rgb(0, 0, 0); font-size: medium; letter-spacing: normal;"><button class="se-component-edge-button se-component-edge-button-top __edge-area" type="button" tab-index="-1" data-compid="SE-0dfa33e4-e0b6-4fe6-8ae1-b6c76d045b1a" data-direction="top"></button><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-0dfa33e4-e0b6-4fe6-8ae1-b6c76d045b1a" data-direction="top"><div draggable="true" class="se-section se-section-file se-l-default se-section-align-left se-is-selected se-is-block-selected"><div class="se-module se-module-file __se-unit"><span class="se-file-icon"><strong class="se-blind">파일 첨부</strong></span><span class="se-file-name">인지세+환급(공제)신청서(인지세법+시행규칙+서식3).hwp</span><span class="se-file-status-icon"></span></div></div></div></div></div><div class="se-component se-text se-l-default" id="SE-a2ff8806-3924-47c0-a315-0cf42c79d6c2" data-compid="SE-a2ff8806-3924-47c0-a315-0cf42c79d6c2" data-a11y-title="본문" style="color: rgb(0, 0, 0); font-size: medium; letter-spacing: normal;"><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-a2ff8806-3924-47c0-a315-0cf42c79d6c2" data-direction="top"><div class="se-section se-section-text se-l-default se-is-focused"><div id="SE-bc478f5a-7d16-4f35-8a97-e51c5593b8ad" class="se-module se-module-text __se-unit"><p id="SE-944f3b3a-f2d1-444f-b1f1-9d0bac750552" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-dafcbabb-4cb1-465a-90d1-f04d66fa8e10" class="se-ff-nanumgothic se-fs15 __se-node" style="color: rgb(255, 0, 16);"><b>두 번째,홈택스 인지세 환급(공제)신청서를 클릭하여 전자상으로 접수할 수 있습니다.</b></span></p><p id="SE-18782830-eab1-4e66-95c2-d85b8e5dc802" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-5602ad22-87d7-4358-9bd2-ac347a7e6ca2" class="se-ff-nanumgothic se-fs15 se-link __se-node" data-href="https://www.hometax.go.kr/websquare/websquare.html?w2xPath=/ui/pp/index.xml" style="color: rgb(255, 0, 16);"><b>국세청 홈택스 (hometax.go.kr)</b></span></p></div></div></div></div></div><div class="se-component se-file se-l-default" id="SE-790ef99e-1c3a-4b61-bfa3-6e0d3c4d9bf0" data-compid="SE-790ef99e-1c3a-4b61-bfa3-6e0d3c4d9bf0" data-a11y-title="파일" style="color: rgb(0, 0, 0); font-size: medium; letter-spacing: normal;"><button class="se-component-edge-button se-component-edge-button-top __edge-area" type="button" tab-index="-1" data-compid="SE-790ef99e-1c3a-4b61-bfa3-6e0d3c4d9bf0" data-direction="top"></button><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-790ef99e-1c3a-4b61-bfa3-6e0d3c4d9bf0" data-direction="top"><div draggable="true" class="se-section se-section-file se-l-default se-section-align-left se-is-selected se-is-block-selected"><div class="se-module se-module-file __se-unit"><span class="se-file-icon"><strong class="se-blind">파일 첨부</strong></span><span class="se-file-name">인지세+환급+메뉴얼.pdf</span><span class="se-file-status-icon"></span></div></div></div></div></div><div class="se-component se-text se-l-default" id="SE-772f1143-bb8d-438d-9c67-2a724246bab5" data-compid="SE-772f1143-bb8d-438d-9c67-2a724246bab5" data-a11y-title="본문" style="font-size: medium; letter-spacing: normal;"><div class="se-component-content" style=""><div class="se-drop-indicator" data-unitid="" data-compid="SE-772f1143-bb8d-438d-9c67-2a724246bab5" data-direction="top" style=""><div class="se-section se-section-text se-l-default se-is-focused" style=""><div id="SE-8b5da796-7df8-4fb4-bba1-228afb9dbb03" class="se-module se-module-text __se-unit" style=""><p id="SE-cba4541f-f744-47fc-907d-4892792ffed7" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="color: rgb(0, 0, 0); line-height: 1.8;"><span id="SE-ea63866a-9cc5-4b64-b275-d1a13485cc7a" class="se-ff-nanumgothic se-fs15 __se-node" style=""><b></b></span></p><p id="SE-f47556b9-a591-4782-9952-1f2c6e215dd4" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6354401b-d675-4e0b-ac10-1e3a2d725a4f" class="se-ff-nanumgothic se-fs15 __se-node" style=""><b style=""><font color="#000000">작은 것을 지켜야 큰 것도 지킵니다.</font></b></span></p><p id="SE-e1aca7b8-e7a8-4a7a-9e19-40298bcfac44" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-0c16c44c-95d7-474f-b11f-50bc45c3772b" class="se-ff-nanumgothic se-fs15 __se-node" style=""><b><font color="#000000">감사합니다.</font></b></span></p><p id="SE-e8be9fe1-1fa5-4de2-8aa2-f0e995e1e846" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6086ef6c-ffa7-41cc-89ec-1cde159311c5" class="se-ff-nanumgothic se-fs15 __se-node" style=""><b><font color="#000000">행복한 부자되세요!</font></b></span></p><p id="SE-6a53bf4a-0c00-4a03-bf39-a5c7b62c5abc" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6236ebc1-52a5-430a-bdbe-433622d90df5" class="se-ff-nanumgothic se-fs15 __se-node" style=""><font color="#000000"><b></b></font></span></p><p id="SE-7620b467-7fd8-43be-8f38-738c92d7da19" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-f13536fd-771f-454e-ba0c-cffbd3025a1b" class="se-ff-nanumgothic se-fs15 __se-node" style=""><font color="#000000"><b></b></font></span></p><p id="SE-4961ee7c-5a07-494e-9d6d-63b1ee6de952" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-14776713-4c47-4c89-820f-f6188bce43eb" class="se-ff-nanumgothic se-fs15 __se-node" style=""><font color="#000000"><b></b></font></span></p><p id="SE-ef09f0d3-4104-4d2b-8df9-aad8576503b0" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-c642302f-a191-462b-b598-58fb39c0558e" class="se-ff-nanumgothic se-fs15 __se-node" style=""><font color="#000000"><b></b></font></span></p></div></div></div></div></div><span style="font-size: medium;"><font color="#000000"></font></span>

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이전글	Q.동일한 재개발구역에 개인,법인명의로 각각 매수시 각각 입주권을 받을 수 있나요?
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