Q.마산재개발 매매계약시엔 주택,잔금시엔 토지상태로 거래가능한가요? :: 하우스존부동산신문

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Q.마산재개발 매매계약시엔 주택,잔금시엔 토지상태로 거래가능한가요?

작성자: 최미경

조회: 7842 등록일: 2021-10-06

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<span style="font-size: 15px; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: inherit; color: rgb(109, 109, 109); font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" white-space:="" pre-wrap;"="">안녕하세요.최소장입니다.</span><p class="se-text-paragraph se-text-paragraph-align- " id="SE-44ee575b-ffd3-4e01-8bf7-518a1f8fb15c" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-4a6e435b-fd0f-4f50-8b88-d02d20c3c7bf" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">매도인에게는 양도세 비과세 적용여부가 늘 고민이고요.</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-03044e28-89cf-4db6-88e2-2adf279d41a1" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-9341c936-f1ab-4fa7-95ba-b5005141440b" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">매수인에게는 취득세 중과 적용여부과 늘 고민이지요. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-3a702cef-5604-445c-9def-9675755f1ebe" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-87fd2f4c-ee2e-43fa-8cf8-563c865cd2f5" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">마산 재개발 매물중 간혹 건축물이 몇평 안될 때 받는 질문입니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-caed9021-4c63-431c-ac03-081b30d6ebf9" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-b952147f-e4b3-4ce4-a4a3-08e7a90af700" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">매도인은 주택상태에서 매도하고,매수인은 토지상태로 매수하는 사례이지요. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-16261729-8f9a-41cd-b089-cae2aad12284" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-3d4341d1-5a84-438e-9bc7-8452fffa233e" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-8b17059f-02cd-4b9a-ad3d-9da78e9a5f5b" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-e7a9c192-fba5-425b-9427-22b9bdd433e5" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">Q.마산재개발 매매계약시엔 주택,잔금시엔 토지상태로 거래가능한가요?</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-8b17059f-02cd-4b9a-ad3d-9da78e9a5f5b" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-cdccddfc-7164-47b8-a439-a9794b77d757" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-e007a80a-6687-4d26-a65a-f0a66acc8f2c" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">A.매도인의 상황에 따라 가능할 수도,불가할 수도 있습니다. 매도인의 상황을 정확히 파악한 후 동의하에 진행해 보도록 하겠습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-b8cc7535-b36d-4ad9-a7d5-5f11e583be0b" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-38b3737b-f274-4fae-8af9-cb9c63b332dd" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">이번 사례는 마산재개발 매매계약후 잔금 전 주택철거후 양도시의 경우입니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-83027f1d-6f22-4968-a7ba-6b94cb435145" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-d31f8377-2e4e-409d-8052-be1865dbfa14" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">매도인이 다행히 1세대 1주택에 해당하시고, 주택철거후 양도 조건에 동의하시고 협조해주시기로 하셔서 잘 진행된 사례입니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-e9328dc4-3503-4fdc-a7d7-6fdf93a01c3d" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-c74835f3-8c87-4326-86b5-1c4bf7436bd4" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">이번에 겪은 사례 비슷하게 예시를 들어 보겠습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-e9328dc4-3503-4fdc-a7d7-6fdf93a01c3d" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-9898605f-0394-4e06-86b2-65f2ff38d606" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-614b5fb4-ae37-4c56-89a6-c26a71a9b5f3" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"><마산재개발 매매계약 내용></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-6f78ef59-e6bf-4c96-9a98-11dd7cbeb747" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-c15cbb6f-7128-42e3-acf5-521efad291ce" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">계약금: 2021년 10월 5일 </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-552288b3-af06-4f4d-993c-32a585544c23" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-03ea765a-487a-4b08-a805-7616e72ce6e7" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">중도금: 2021년 11월 5일</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-80241f7c-4016-43da-a343-04032e3a9344" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-7cfb63b0-6e5f-4818-ad1f-220dcc20e041" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">잔    금: 2021년 12월 5일 </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-955da039-1fa5-43f7-b1a3-f3a7b90210b6" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-b1b13094-788f-4c35-a03c-1fae9a31cff1" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);">매매특약 조건: 중도금일이후 잔금일 이전 매수인의 요청으로 매도인은 건축물 멸실에 동의 협조한다. 주택철거 및 멸실 등기신고는 2021년 11월 5일~12월 5일 이내 하기로 한다. 매매 잔금일에 주택 멸실 등기완료된 상태로 토지분만 등기이전키로 한다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-303fb0ba-753c-4c18-942d-22ddfb82c087" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-359fcfa9-de94-474b-9e49-099b9f57723c" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-b5f23bce-1343-4d1e-912e-31223a1065b6" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-ed3b0402-b3a9-4e61-b5c3-f0594fe2afd1" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(20, 20, 20);">마산재개발 매매계약후 잔금 전 주택철거후 양도시의 경우는 매매계약 진행상황이 보통의 경우와 다르므로 정확히 인지하고 진행해야 합니다.</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1f47da82-6404-45ea-afe9-a09b4cd98a25" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-f9d570cf-4f93-4e0a-8609-8c410a1ead49" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(20, 20, 20);">또한 법무사,세무사,철거업체 사장님과 협조하여 진행해야 실수없고 착오없이 진행할 수 있습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1f47da82-6404-45ea-afe9-a09b4cd98a25" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(20, 20, 20);"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-db7c56e1-48e4-49c6-9288-6cfd575992ac" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-dd770216-38e7-4edb-b67a-82f9443ee51b" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);"> </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-d63467ee-62d1-4cd4-95cf-84d68e6ca341" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-5bdb8d6c-8860-4105-a571-2fd1732e59f7" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(20, 20, 20);"><마산재개발 주택철거후 잔금 조건부 매매계약 진행상황></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-e4b24454-c3f5-428b-9553-9758b9ad094f" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-7de128d9-d117-4b5e-b990-461a3fbc4efa" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(20, 20, 20);">1.계약금을 입금하고 계약서를 작성합니다. (매매특약 조건 필수)</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-c2dfd5c6-daa7-4b9e-9293-daec0b665864" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-f05f8f0b-a6fe-4117-8bac-31e9591f9ea7" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">매도인은 주택상태에서 매도합니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-3b399fa3-e1b5-4b78-944a-6f2ecb7b28d1" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-d2d94926-009e-4566-836b-85c110b71606" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">: 매매계약 성립후 매매특약에 따라 주택을 멸실한 경우 1세대 1주택 비과세에 해당하는 지 여부는 매매계약일 현재를 기준으로 판단합니다. 다만,양도가액이 9억원을 초과하는 고가주택은 9억원을 초과하는 부분에는 양도소득세가 과세됩니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-354c63a4-c18b-4c33-a3b7-72e834fb9dc5" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-39c03d6d-1fba-457c-a250-8a292f7c457c" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">2.중도금일에 중도금을 매도인께 입금합니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-cd63661e-b807-4c3a-b2b0-c537c203fad0" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-43c67f60-5a8d-4155-aa49-64d46e101952" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">3.중도금 수령후 주택철거를 진행합니다.(철거업체 기본3군데이상 견적 필수)</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-4ae6bf9a-1a3d-4cb2-a8f5-23d6be2e506b" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-b7a775a8-c0e7-414b-8981-2d2ca5df86b2" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">4.철거후 멸실 등기신고를 합니다.(잔금일전에 멸실등기신고하거나 잔금일에 동시진행가능합니다)</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-418cda63-611b-47b7-bc22-8cda768e40c2" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-810849fe-0627-4fd1-b35d-537ff792b0a8" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;">5.멸실된 토지상태로 잔금을 입금하고 소유권이전등기를 합니다.  </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-d07a50e0-58d7-4ece-915f-e9726c1bca0b" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-e002b4dd-ee8a-4ba1-a1d4-d5a987e6243d" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-440cf71c-d520-48b9-861b-727a73f2716a" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-3b3119df-5c46-4cb0-a362-1939d8ab9e82" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline;"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-b2456a24-d2be-497a-bd09-a8da5922790e" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-8833cf81-ca02-4fa4-852a-fd7a39e71bf4" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);">소득세법 집행기준 8-154-12(주택의 판정 기준일)</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-e09ae734-5400-46fe-a1c2-7fa521e209df" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-03858e42-909b-492a-b8c0-14ef6b3d25d9" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);">주택에 해당하는지 여부는 양도일 현재를 기준으로 하며, 매매특약에 의하여 매매계약일 이후 주택을 멸실한 경우에는 매매계약일 현재를 기준으로 판단한다. (2010.06.23제정)</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-567de48e-0c3e-4887-8cd0-9b73027cdefa" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-2e6f9366-c60c-45b8-8367-ea69276c7ca9" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(255, 0, 16);"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-074f3690-0dfc-44f7-a018-2257abca6193" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-1377a688-73af-4a89-98a9-1642b4cd2c3d" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">지금까지 매도인은 주택상태에서 매도하여 1세대 1주택 비과세특례,장기보유특별공제 등 양도소득세 혜택 받고,</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-f1802184-82ca-467b-8f3b-0a6af129a08e" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-ab073fda-3db4-4d2e-ad70-b0b789b04272" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">매수인은 토지상태로 매수하여 취득세 중과대신 토지 취득세 낸 사례로 </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-c513fe3f-f13a-4b1a-8675-0a0f51dca61a" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-4164aa8e-39ad-4a64-90f2-fd05a181561c" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">매도인,매수인 양 당사자가 이익을 취할 수 있는 절세 사례였습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-5230637f-abfd-46b6-b930-23b6b5471318" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-3c2c55a1-a597-4298-9328-ac5f5cb5e63f" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">꽃마루부동산은 늘 한쪽의 편익을 위해 일하지 않습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-710de164-4322-4498-bbe9-516915d52c58" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-dcd4899c-fa0b-4c4f-803b-a2241e1a72dc" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">매도인,매수인 양 당사자가 이익을 취할 수 있도록 노력합니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-657951ba-7515-497f-8c65-50ce29009285" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-ea073228-2465-46f4-b7aa-f8ed5158ad4a" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">매도인,매수인 양 당사자가 이익을 취할 수 있는 매물 검색은 하우스존 아시죠?</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-5bd23129-f0b8-482a-bb4b-25600377306c" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-9433f251-7ef1-4132-835b-862ccc55fedb" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">행복한 부자되세요!</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-bc60bfd6-cac5-4b74-a980-7f41c61e92b3" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-25bee82b-e1cf-439f-be20-fac36a1f6f2e" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">감사합니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-5c6d59a3-40dc-4996-bba3-2e8a040260ca" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">2023년7월 8일 수정</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">2006년 국세청 유권해석(서면인터넷방문상담4팀 -2195,2006.7.11)에서는 1세대 1주택 비과세의 판정은 양도일 현재를 기준으로 하되,매매계약후 양도일 이전에 매매계약에 의하여 1세대 1주택에 해당되는 주택을 멸실한 경우에는 매매계약일 현재를 기준으로 하는 것이라고 회신한바 있습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">그런데 최근 기획재정부의 세법 해석례(기획재정부 재산세과-1543,2022.12.20)를 보면 '주택에 대한 매매계약을 체결하고,그 매매특약에 따라 잔금청산 전에 멸실한 경우'에도 양도일(잔금청산일)기준으로 주택이 있는지에 따라 1세대 1주택 비과세 여부를 판단해야 한다고 회신한바 있습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">따라서 지금까지 해왔던 '매매계약후 잔금전 멸실 특약','매매매계약후 잔금전 용도변경 특약'으로 매도인,매수인 양쪽 다 누릴 수 있었던 특혜를 더이상 받을 수 없습니다. </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">*기산점 </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">멸실특약- 2022.10.20.이후 매매계약 체결분부터</span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);">용도변경특약- 2022.10.21. 이후 매매계약 체결분부터 </span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"><table id="community_image" class="center" align="center" width="772"><tbody><tr><td><img src="/rankup_module/rankup_board/attach/rinfo/16888029537586.jpg" width="772" align="absmiddle"></td></tr></tbody></table><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"></span></p><table id="community_image" class="center" align="center" width="794"><tbody><tr><td><img src="/rankup_module/rankup_board/attach/rinfo/16888029582009.jpg" width="794" align="absmiddle"></td></tr></tbody></table><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-1a9eb01d-232a-472a-8def-7f76566a2f73" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"><br></span></p><p class="se-text-paragraph se-text-paragraph-align- " id="SE-afd8c8d8-6ab8-49d3-8851-a4d308eec242" style="border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; font-size: 0px; line-height: 1.8; font-family: se-nanumgothic, " b098눔고딕",="" nanumgothic,="" sans-serif,="" meiryo;="" vertical-align:="" baseline;="" word-break:="" break-word;="" overflow-wrap:="" white-space:="" pre-wrap;="" color:="" rgb(109,="" 109,="" 109);="" letter-spacing:="" normal;"=""><span class="se-fs- se-ff-   " id="SE-77a650ce-fb0c-4f7c-93c0-bf3d1e811d09" style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; font-size: 15px; line-height: inherit; vertical-align: baseline; color: rgb(0, 0, 0);"></span></p>

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