상가매매 부가가치세 환급, 상황에 따라 다르다구요? :: 하우스존부동산신문

매물정보
재개발 전문

하우스존 매물검색

필요한 매물정보를 간편하게 검색하실 수
있습니다.

부동산신문

상가매매 부가가치세 환급, 상황에 따라 다르다구요?

작성자: 최미경

조회: 6646 등록일: 2023-02-01

<font size="4"> </font><span style="color: rgb(0, 0, 0); font-size: medium;"></span><span data-input-buffer="INPUT_BUFFER_DATA;Mozilla%2F5.0%20(Windows%20NT%2010.0%3B%20Win64%3B%20x64)%20AppleWebKit%2F537.36%20(KHTML%2C%20like%20Gecko)%20Chrome%2F109.0.0.0%20Safari%2F537.36%20Edg%2F109.0.1518.70;blog.naver.com" style="color: rgb(0, 0, 0); font-size: medium;"></span><div class="se-component se-text se-l-default" id="SE-d9d468b4-dc29-4ac1-aa54-40b46ef02693" data-compid="SE-d9d468b4-dc29-4ac1-aa54-40b46ef02693" data-a11y-title="본문" style="color: rgb(0, 0, 0); letter-spacing: normal;"><div class="se-component-content" style=""><div class="se-drop-indicator" data-unitid="" data-compid="SE-d9d468b4-dc29-4ac1-aa54-40b46ef02693" data-direction="top" style=""><div class="se-section se-section-text se-l-default se-is-focused" style=""><div id="SE-359085c5-396d-4c9f-8352-5e22b7177613" class="se-module se-module-text __se-unit" style=""><p id="SE-ca7cfafd-ef59-43c8-94ff-f753d4a4207c" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-b70e5b44-9cfb-4155-b0c9-f88f9a8f0ff8" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b style=""><font size="5">안녕하세요.최소장입니다.</font></b></span></p><p id="SE-ca993ac5-209c-4369-b456-2fec89e136e5" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><font size="5"><br></font></p><p id="SE-6930b207-9487-40b2-a303-1fa3d5429ca8" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-1737d4a7-e467-458d-a5f3-729528d37ba9" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-32933976-b12c-420c-960a-9d035b3df909" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-8ac96a26-6f23-46bb-8798-362a42c07aa4" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">오늘은 창원 부산 재개발 구역 내외 부가가치세 환급 상황이 발생했을 때 재환급을 해야하는지, 재환급안해도 되는지에 대해 나눠봅니다.</font></b></span></p><p id="SE-32933976-b12c-420c-960a-9d035b3df909" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-3fd61efd-30f2-49a4-8bcc-ddf1b26428f8" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-dfd9f6d9-9848-4481-b8d2-20ac16ad07be" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-6ed23087-ec26-4861-99c9-1f8b3fd84cd9" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-ec7adf07-e142-4511-8d96-ae8fd5082a99" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">Q.창원 부산 재개발 구역 내외 상가매매 부가가치세 환급, 상황에 따라 다르다구요?</font></b></span></p><p id="SE-83fc7135-d282-4c47-be2f-9884f86d9e2a" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-83fc7135-d282-4c47-be2f-9884f86d9e2a" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-1da1b0a9-f55a-480c-84fe-1e266e5f21f7" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A.네.상황에 따라 다릅니다.창원 부산 재개발 구역 내외 매물들을 중개하다보면 종종 상가 매물을 중개하기도 합니다. 구분상가,통상가,상가주택 등을 매매 또는 임대를 하게 되는데요.이 때 만나게 되는 분들은 개인, 간이사업자,세금계산서 발급용 사업자,일반사업자이신 분들입니다.</font></b></span></p><p id="SE-3b91ae3a-44c5-4e50-849b-2000db1f9271" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6a340f0a-84dd-47bb-be00-71a71891973a" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">저도 이 4가지의 경우에 다 속해 봤는데요.</font></b></span></p><p id="SE-1cdefc2c-6cef-449d-9ad2-66d4d2ca6a72" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-07db0082-f217-44ad-ab29-5af384d67415" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">부동산중개업 개업전에는 개인이었고 개업후 3년동안은 간이사업자였습니다. 개업후 4년째가 되었을 때 세금계산서 발급용 사업자가 되었구요. 개업후 5년째가 되었을 때 일반사업자가 되었네요.</font></b></span></p><p id="SE-1cdefc2c-6cef-449d-9ad2-66d4d2ca6a72" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" id="SE-e0a29ed0-5a35-4a2e-9114-3fabe34b5dd7" data-compid="SE-e0a29ed0-5a35-4a2e-9114-3fabe34b5dd7" data-a11y-title="인용구" style="color: rgb(0, 0, 0); letter-spacing: normal;"><font size="5"><button class="se-component-edge-button se-component-edge-button-top __edge-area" type="button" tab-index="-1" data-compid="SE-e0a29ed0-5a35-4a2e-9114-3fabe34b5dd7" data-direction="top"></button></font><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-e0a29ed0-5a35-4a2e-9114-3fabe34b5dd7" data-direction="top"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected"><div class="se-quotation-container"><div id="SE-03a53aee-7577-410a-80a3-3e19043fc82f" class="se-module se-module-text __se-unit se-quote"><p id="SE-8ca45f99-080e-4b6f-a40c-f1163224c726" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-f313ffa8-82ea-4b95-91e6-648ca7105618" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">개인 - 사업자등록x</font></b></span></p><p id="SE-289803fa-987e-459a-9c32-e9d10b1f6b5e" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-38237d63-1823-4916-84a9-7830648bf988" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">간이사업자 - 매출 4800만원 미만,4%부가세</font></b></span></p><p id="SE-15e23b87-be52-4efb-b90e-516748f7c3bb" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-706bb26e-acf3-4f84-b18d-5e1e1811c8d5" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">세금계산서 발급용 사업자 - 매출4800만원~매출8000만원 미만,10%부가세</font></b></span></p><p id="SE-8d4685c8-e3bb-4810-a347-63638d66afe4" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-04d2f920-84c1-4bd5-8498-76258dcdcf13" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">일반과세 사업자 - 매출 8000만원 이상,10%부가세</font></b></span></p></div><div id="SE-865089eb-1409-4433-9941-42f974c15ac8" class="se-module se-module-text __se-unit se-is-empty se-cite"><p id="SE-b7b4f794-1c18-421b-b2a9-59aa87eeed10" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.5;"><br></p><p id="SE-b7b4f794-1c18-421b-b2a9-59aa87eeed10" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.5;"><br></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" id="SE-ede33ca3-a068-48bc-a558-70e5634f87f7" data-compid="SE-ede33ca3-a068-48bc-a558-70e5634f87f7" data-a11y-title="본문" style="color: rgb(0, 0, 0); letter-spacing: normal;"><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-ede33ca3-a068-48bc-a558-70e5634f87f7" data-direction="top"><div class="se-section se-section-text se-l-default se-is-focused"><div id="SE-e05a88d8-e4a0-4b48-9a3a-a472d5e78d9f" class="se-module se-module-text __se-unit"><p id="SE-23abe75d-13ed-4e03-90f1-e474f5f5c184" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-98049255-9427-48d6-869f-cb415cc25cbd" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">이렇듯 각자의 위치와 상황이 다른 상태로 만나게 되는데요.매출이 높아지면 일반과세 사업자가 되었다가 매출이 떨어지면 일반과세 사업자에서 다시 간이사업자가 될 수도 있습니다. 만약 폐업한다면 다시 개인으로 돌아가게되죠.다시 개업한다면 다시 간이사업자가 될 것입니다. 상황은 늘 변화하게 마련입니다. 시작하면 끝이 있고 끝이 있으면 시작이 있죠. ^^</font></b></span></p><p id="SE-23abe75d-13ed-4e03-90f1-e474f5f5c184" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-1fc6e26c-ee4b-4bde-806f-9b023418205f" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-6422b7c9-ef7a-4c19-adcd-af61661a420e" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-f8496788-e8c8-44cb-b76b-65f56b7ff4b9" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-7c8b607b-480d-40e1-8422-0183fe2df08b" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사업자가 됨과 동시에 부가세 납부나 환급에 대해 복잡하고 어렵게 생각하게 되는데요.</font></b></span></p><p id="SE-c726e55c-cfbe-4ea8-a66b-e3d6c6583e09" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-7280fc23-8e03-4055-a5dd-ec873e3cd688" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">쉽게 생각하기를 연습화해야겠습니다.</font></b></span></p><p id="SE-1382877e-cabd-4152-91ed-1d08292519b8" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-d378b6d4-d0a3-4fac-aa5b-0f1f00b90074" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">부가세는 상가매매,상가임대시 사업자만 냅니다.</font></b></span></p><p id="SE-5b58e0f6-704a-4bd1-ad00-4a3909edd8b6" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-9d6e2fbb-d955-49d7-ab77-d1628e46c9bf" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">그래서 사업자가 있느냐,없느냐가 부가세를 내느냐,안내느냐를 판단하는 기준이 됩니다.</font></b></span></p><p id="SE-5606bcaa-99ff-4c59-be68-b8cb94a487df" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-29821283-337e-48ad-9d2a-46f37bdc95c4" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사업자가 있다면 누구나 부가세를 신고,납부해야합니다. 상가매매시에 부가세는 건물분에 대해서만 냅니다.</font></b></span></p><p id="SE-5606bcaa-99ff-4c59-be68-b8cb94a487df" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-ff904c14-7e05-442c-bcde-7799fd5dc82c" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-eabf0210-aa79-47ab-8f7a-1502e30f8543" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p></div></div></div></div></div><div class="se-component se-quotation se-l-quotation_line" id="SE-b2c2f934-d693-4e93-9054-29a5833bd149" data-compid="SE-b2c2f934-d693-4e93-9054-29a5833bd149" data-a11y-title="인용구" style="color: rgb(0, 0, 0); letter-spacing: normal;"><font size="5"><button class="se-component-edge-button se-component-edge-button-top __edge-area" type="button" tab-index="-1" data-compid="SE-b2c2f934-d693-4e93-9054-29a5833bd149" data-direction="top"></button></font><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-b2c2f934-d693-4e93-9054-29a5833bd149" data-direction="top"><div class="se-section se-section-quotation se-l-quotation_line se-section-align-left __se-unit se-is-selected se-is-block-selected"><div class="se-quotation-container"><div id="SE-9bfd950f-bd37-4393-a626-57f7d0d34b9e" class="se-module se-module-text __se-unit se-quote"><p id="SE-60bfcc9d-5bab-45a9-89e7-83f4bff017f5" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-2bf9f88d-da3a-464e-a8de-b69f4ef4502d" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">[부가세]</font></b></span></p><p id="SE-303303b4-fb7d-4a3c-b826-4d0ca52a5b92" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-fe94bea3-617b-4ed7-864e-179d08755578" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">납부는 사업자인 매도인,임대인이 낸다</font></b></span></p><p id="SE-dfa8b63d-44ae-4819-81b3-ef8645f2ff15" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-3f162970-f2bf-45a4-8d60-6a441cd68460" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">환급은 사업자인 매수인,임차인이 받는다</font></b></span></p><p id="SE-dfa8b63d-44ae-4819-81b3-ef8645f2ff15" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5"><br></font></b></span></p><p id="SE-24d1c435-d3c4-49ab-ba7a-e177f9f09b06" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-cc40de4e-d77b-4a0f-8883-6724a5a77223" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><font size="5"><b></b></font></span></p><p id="SE-fb04bd04-f8e4-46f5-8cee-d9e99b629129" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-9b9ea7ae-280f-44e8-8195-558616b8faf7" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">[포괄양도양수]</font></b></span></p><p id="SE-bb17fc3b-97e5-4fdf-adab-b5d4f78314e0" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-e73e5bb7-b000-40e7-ab82-7ffb2e4a38bb" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">1.같은 과세사업자여야 한다(간이,일반)</font></b></span></p><p id="SE-24ce1bfe-055b-4468-a4f4-37e6dfb28730" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-25b86363-3321-4585-89cb-d2d0d50ba795" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">2.부분이 아닌 사업전체를 양도해야 한다.</font></b></span></p><p id="SE-abada78a-c6df-470a-be1b-760319078081" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-e4601606-d524-48a5-af45-2900a4489060" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">3.조건의 변경이 있으면 안된다. 사업주체만 바껴야 한다.</font></b></span></p><p id="SE-cb8d62b5-5818-4220-a962-5103d0661cc1" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-9f09865d-7359-45e4-ac7a-03f02addce04" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">*공실일때 포괄양도양수 안된다.</font></b></span></p><p id="SE-116893fa-0e13-4e5e-9d91-d5c1a06d26b1" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-168ff548-57d7-4ac8-b881-f44cef701f12" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">*임차인이 매수인이 된다면 포괄양도양수 안된다</font></b></span></p><p id="SE-3378f922-9f36-4463-8e9b-3748d74c20e3" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-6cd3bd3b-7d8e-4885-b5ad-5cd3fd7d6a15" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><font size="5"><b></b></font></span></p><p id="SE-f934f675-6a2f-4ab2-aa8d-57c5b50760e0" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-b10e2e4d-90ba-443a-98ca-7036b9d6e919" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">일반과세사업자+일반과세사업자=0</font></b></span></p><p id="SE-c77b5e9b-2349-42c6-b1b5-bbc856813568" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-07b7c70f-62df-4c4a-9435-b755c48d0f59" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">일반과세사업자+간이과세사업자=원칙은x,세무서에서 간이를 일반으로 전환하면 0</font></b></span></p><p id="SE-87c2ac15-1f55-4bca-b06e-7e0e51db1a86" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-92953b4b-5bed-44d9-bc34-c13ceb604bb6" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">간이과세사업자+일반과세사업자=0</font></b></span></p><p id="SE-789be008-833f-4bcd-ac22-2a370f27506d" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span id="SE-e17711d8-dcf9-4f6e-89c1-1fc63e231ebb" class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5">간이과세사업자+간이과세사업자=0</font></b></span></p><p id="SE-789be008-833f-4bcd-ac22-2a370f27506d" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.8;"><span class="se-ff-nanumbarungothic se-fs19 __se-node" style="color: rgb(255, 0, 16);"><b><font size="5"><br></font></b></span></p></div><div id="SE-4059ad9e-5941-4860-bd88-63b07e9e7e07" class="se-module se-module-text __se-unit se-is-empty se-cite"><p id="SE-fb97a03f-f12c-4dae-bf07-47f1481ce5ce" class="se-text-paragraph se-text-paragraph-align-left" style="line-height: 1.5;"><br></p></div></div></div></div></div></div><div class="se-component se-text se-l-default" id="SE-ea134565-2277-44a4-8f66-35ad3c7b483c" data-compid="SE-ea134565-2277-44a4-8f66-35ad3c7b483c" data-a11y-title="본문" style="color: rgb(0, 0, 0); letter-spacing: normal;"><div class="se-component-content"><div class="se-drop-indicator" data-unitid="" data-compid="SE-ea134565-2277-44a4-8f66-35ad3c7b483c" data-direction="top"><div class="se-section se-section-text se-l-default se-is-focused"><div id="SE-823ca7a7-374c-4b85-878a-1093ff005811" class="se-module se-module-text __se-unit"><p id="SE-1cf5913a-af7b-4eba-950a-e6d1154ae2e8" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-deb34914-9dd0-4a0a-8925-8031f7ba9de8" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">부가세 납부는 매도인,임대인이 합니다.최종 소비자인 매수인이나 임차인에게 받아서요.</font></b></span></p><p id="SE-b28aec07-e739-4d62-a06a-def42cb658cf" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-4fd26181-4fde-4daa-a934-87699fd26453" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">부가세 환급은 매수인,임차인이 받습니다. 매도인,임대인을 거쳐서 냈지만 실질적으로 낸 사람이 매수인,임차인이니까요.</font></b></span></p><p id="SE-b28aec07-e739-4d62-a06a-def42cb658cf" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-ac0639ac-18bf-4d07-8f8b-2918371dad7e" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-b796b018-f72d-4e38-8892-85694b53780e" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-adeffed7-2227-49a0-991a-ac99fdbae867" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-7571305b-e56a-4789-8a98-f0ff14282bdb" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사례를 통해 부가세 납부,환급,재납부 과정 전체를 살펴보겠습니다.</font></b></span></p><p id="SE-adeffed7-2227-49a0-991a-ac99fdbae867" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-5c4d65d0-bbcd-41f7-9eff-4c071fdb1a59" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-2be49eda-eb49-4142-acaf-d170dedd8068" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-ef938970-2d5c-44ea-8e60-399968137002" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-3997635d-89c5-40ed-810e-dc604b9b2533" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A씨(개인)는 분양중인 구분상가 605호를 6억(건물분:4억,토지분:2억)에 분양(매수인)받았습니다. 그리고 건물분 4억의 10%인 4000만원을 건물분에 대한 부가가치세로 분양자에게 납부하였습니다.대출이 없다고 가정하면 현재로서는 실투자금이 6억 4000만원 들었습니다.</font></b></span></p><p id="SE-ef938970-2d5c-44ea-8e60-399968137002" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-6523bd20-96ee-433e-b3bb-501e64ac4ed0" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-e4f23998-7809-453f-9c5e-9fb8ab90a184" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">분양계약후 20일 이내에 일반과세자로 부동산임대업 사업자등록을 했습니다. 이후 부가가치세 4000만원을 환급받았습니다.10년간 일반과세자를 유지하면 환급받은 4000만원은 반환하지 않아도 됩니다. 그러면 실투자금은 6억이 됩니다.</font></b></span></p><p id="SE-6523bd20-96ee-433e-b3bb-501e64ac4ed0" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-c8f5904e-bc80-4d60-b04a-570d90b2508d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-f4325e35-cc76-4b72-a3e1-1b651c40a37f" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-f13aee60-1cc5-46d6-8d7a-6217a8c91005" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-09541cf4-a772-41f5-9ea6-07641f28e6b4" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">이 후 4가지 경우에 따라 부가세 납부,환급,재납부는 어떻게 되는지를 살펴보겠습니다.</font></b></span></p><p id="SE-f13aee60-1cc5-46d6-8d7a-6217a8c91005" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-b8fe049f-e277-44a1-aa21-97f23915b25f" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-a20dbc96-d69b-4645-929b-0027cca61a48" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-67aeae62-6d94-4120-b36e-9f5089d0bd1f" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-841f4130-58d3-45a0-ab02-0059dc054a41" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사례1)</font></b></span></p><p id="SE-7e5e170f-8207-49ac-9fc8-7ee1f9c438dc" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-dcc86434-654f-40d0-b775-83cb00d4e501" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A씨는 분양받은 이 상가를 임대주었습니다. 4년간의 임대수입이 연3600만원에 불과하여 세무서에 간이과세자로 전환하였습니다.</font></b></span></p><p id="SE-718a17b7-19ef-4661-a078-139e9bc64fbe" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-3e8f6859-4d31-432f-b7e0-b7e5f241bd5f" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">--->부가가치세 환급조건은 10년간 일반과세자를 유지하는 것입니다.그런데 4년 시점에서 간이과세자로 전환하면 일반과세자를 유지했던 4년은 인정되고 나머지 잔여기간 6년분에 해당하는 부가가치세 환급금(4000만원-1600만원) 2400만원은 다시 세무서에 납부하여야 합니다. 그렇다면 실투자금이 6억2400만원이 됩니다.</font></b></span></p><p id="SE-718a17b7-19ef-4661-a078-139e9bc64fbe" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-d9efb792-26ea-4407-af2e-c14b38106c7a" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-9c6d9d45-00b3-4da1-b7a3-21afe90766cb" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-4a48b8e4-5b3e-4b4e-b861-42e0933503f6" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-1ed12769-e1ad-4dc1-8202-7dc4276f0954" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사례2)</font></b></span></p><p id="SE-c37d83c0-e7da-43b2-9f14-fb445239afe9" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-23a2b5d4-10a0-4109-8cdf-e0d2747c8d84" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A씨는 분양받은 이 상가를 임대주었습니다.4년간 장사를 했던 임차인이 퇴점하였습니다. 그 후 임대가 나가지 않고 공실상태입니다. 환급받은 후 5년이 되었을 때 부동산임대사업을 폐업하였습니다.</font></b></span></p><p id="SE-60e51542-6f43-4b6a-8195-14dda68390f6" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-6525726a-4dce-4c7b-991c-d8f81c1e752b" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">--->부가가치세 환급조건은 10년간 일반과세자를 유지하는 것입니다. 5년 시점에서 사업장을 폐업하면 일반과세자를 유지했던 5년은 인정되고 나머지 잔여기간 5년분에 해당하는 부가가치세 환급금(4000만원 -2000만원) 2000만원은 다시 세무서에 납부하여야 합니다 .그렇다면 실투금은 6억2000만원이 됩니다.</font></b></span></p><p id="SE-60e51542-6f43-4b6a-8195-14dda68390f6" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-0bd7d22c-e9ab-4a6e-a695-f91265c1380e" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-31131bba-4dfc-46b6-9afb-a230b18b0336" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-5142a0b4-ff59-4420-a7a6-f20c4d03ed0d" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-82698bc7-589c-4096-869b-c943652a53b9" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사례3)</font></b></span></p><p id="SE-6022a8ff-1afd-4736-a038-00e238fc29c9" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-5cf2cf62-4f3b-4ad7-ae4a-add2f3dc1fb0" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A씨는 분양받은 이 상가를 임대주었습니다. 2년쯤 되었을 때 부동산을 통해서 분양받은 상가를 매도하였습니다.</font></b></span></p><p id="SE-762e453c-2989-452c-a3a2-2fbb036642a8" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-ea909d27-c6b1-4249-81fe-3008670aad39" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">--->상가매매의 경우 10년이 경과하지 않더라도 환급받은 부가가치세를 다시 환입하지 않습니다. 매수자에 의하여 사업이 계속 운영 중이라고 보기 때문입니다. 그렇다면 실투자금이 6억입니다.</font></b></span></p><p id="SE-762e453c-2989-452c-a3a2-2fbb036642a8" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-091947e9-aba9-4dc7-97ff-2127a2243965" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-12e499cb-c68b-4805-8d3e-8ef32cd3342d" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-b58f6711-2368-4690-89e1-ed976a26c409" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-a2f92089-be3b-47d1-a25f-72a7aeb20413" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">사례4)</font></b></span></p><p id="SE-36090845-b996-46ba-b38a-24dc62ac2249" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-2d945756-d329-4378-9fca-9daf73ed3375" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">A씨는 분양받은 이 상가를 잔금칠 때 대출을 활용한 바 있습니다. 3년이 되었을 쯤 대출금을 변제하지 못하여 경매를 당하여 소유권이 낙찰자에게 이전되었습니다.</font></b></span></p><p id="SE-5f983f13-c7b6-4246-a5f5-d113c5d74d97" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-fcfd5b86-55ab-40bb-a163-9f1ee6a8876c" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">--->환급받은 상가를 경매로 인하여 소유권이 이전된 경우에는 환급받은 부가가치세를 다시 세무서에 납부하지 않습니다.그렇다면 실투자금은 6억입니다.</font></b></span></p><p id="SE-5f983f13-c7b6-4246-a5f5-d113c5d74d97" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-6296dc1b-4713-4d2a-934c-bb3eee54fcc0" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-20fb0c63-1e05-4b3f-ab94-1d89f8d894bf" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-7e7e0344-5b49-4849-8b67-31e22e072a04" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-80dd88fa-462d-4c42-8b73-7cdaf74baa03" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">간이과세자로 전환,폐업,상가매매,경매라는 4가지 사례를 나눠보았는데요. 더 다양한 사례가 나올 수 있습니다만 원칙은 동일합니다.</font></b></span></p><p id="SE-51714a05-9f88-43fe-8a4b-8aa6a4c5cf86" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-b734cbaf-8faa-4b18-ae42-f489945b6083" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">10년동안 일반과세 사업자를 유지하지 않으면 납부하고 환급받은 부가세를 기간에 대한 차액금만큼 재납부해야 한다는 것입니다.</font></b></span></p><p id="SE-0d8cc410-fca8-429c-a9a0-abce381bfe8b" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-f9db90ad-4304-4834-a7a0-a3d98a4bd655" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">그러니 실투자금이 가장 적게 들고 안전한 방법은 상가매매입니다.</font></b></span></p><p id="SE-847fc3eb-f607-4df5-ab18-1575dd850ab7" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-4bab668c-13f3-4a5a-9c60-7d71b64929f3" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-ac7f7d68-ecd6-4809-bbe4-7850e4356d96" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-379af157-725f-458d-a173-f02d863a4e89" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><font size="5"><b></b></font></span></p><p id="SE-5194d0df-2868-4570-af38-f77037a9142a" class="se-text-paragraph se-text-paragraph-align-left se-is-text-paragraph-block-selected" style="line-height: 1.8;"><span id="SE-bea1ea6f-43aa-4494-9b7d-ae0b59547f8e" class="se-ff-nanumgothic se-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">창원 부산 재개발 구역 내외 상가매매 물건 접수받습니다. </font></b></span></p><p id="SE-5194d0df-2868-4570-af38-f77037a9142a" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">상가임대 물건도 환영합니다.~^^</font></b></span></p><p id="SE-5194d0df-2868-4570-af38-f77037a9142a" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5"><br></font></b></span></p><p id="SE-5194d0df-2868-4570-af38-f77037a9142a" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">감사합니다.</font></b></span></p><p id="SE-5194d0df-2868-4570-af38-f77037a9142a" 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-fs19 __se-node" style="color: rgb(0, 0, 0);"><b><font size="5">행복한 부자되세요! </font></b></span></p></div></div></div></div></div><span style="color: rgb(0, 0, 0);"><font size="5"></font></span>

꽃마루공인중개사사무소 최미경 대표
flowermaru2968995@naver.com



이전글	부동산 투자 전 자기점검 어떻게 하나요?
다음글	근저당,가압류 등 있어도 안전하게 임대차 계약할 수 있는 방법이 있다구요?

제호 : 하우스존부동산신문 / 등록번호 : 경남 아02640 / 등록일 : 2024년 5월 23일 / 사업자등록번호 : 253-69-00542 / 통신판매업번호 : 2024-마산회원-0260
발행.편집인.청소년보호책임자 : 최미경 / 발행소 : (51314) 창원시 마산회원구 석전남23길 6-1, 상가동 2층 1호(석전동,일우맨션아파트)
대표전화 : 055-296-8995 / 팩스 : 055-296-8994 / E-mail : cmk@housezone.co.kr

부동산정보는 참고용으로 정보의 정확성이나 신뢰성을 보증하지 않으며, 서비스 이용의 결과에 대해서 어떠한 법적인 책임을 지지 않습니다. 모든 콘텐츠는 무단 전재와 복사, 배포 등을 금하며, 이를 무단 이용하는 경우 저작권법에 따라 법적 책임을 질 수 있습니다. 또한 이메일주소 자동수집을 거부하며 이를 위반시 정보통신망관련법에 의해 처벌됨을 유념하시기 바랍니다.
COPYRIGHT(C) HOUSEZONE. ALL RIGHTS RESERVED.