상가매매 부가가치세 환급, 상황에 따라 다르다구요? :: 하우스존부동산신문

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상가매매 부가가치세 환급, 상황에 따라 다르다구요?

작성자: 최미경

조회: 5809 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>

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