2024 실제 신고서류를 반영한 양도소득세 실무 박창현 더존테크윌
<div> <span style='font-size:16px;'><span style='color:#0d90d6;'><strong style='font-weight:bold;'>책소개</strong></span></span></div> <hr align='left' style='color:#0d90d6; background-color:#0d90d6; height:1px; border:none' width='100%' /> <div> <div> </div> <div> </div> <div> <div class='info_text fw_bold' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-weight: 700 !important;'> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; text-align: justify;'>『양도소득세 실무』에는 방대한 양도소득세의 내용보다는 실제업무를 하면서 많이 접하는 내용을 위주로 기술되어져 있으며, 올해 책자는 기존의 계산사례는 공동저자들의 의견을 반영하여 과감히 삭제하고, 실무사례 위주로 내용을 보강하였다. 이번 개정판에서는 기존의 내용 중 미비한 부분을 보완하였으며, 보다 효율적으로 책자를 이용할 수 있도록 목차의 구성을 재배열하였다.</span></div> <div class='info_text fw_bold' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-weight: 700 !important;'> </div> <div class='info_text' style='font-size: 15px; line-height: 23px; letter-spacing: -0.01em; color: rgb(89, 89, 89); margin-top: 16px; font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif;'> <strong style='color: rgb(13, 144, 214); font-size: 16px; font-family: Arial, Verdana, sans-serif;'>목차</strong></div> </div> <hr align='left' style='color:#0d90d6; background-color:#0d90d6; height:1px; border:none' width='100%' /> <div> <div> </div> </div> </div> <div> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; text-align: justify; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em;'> <div style=''> <div style=''> <div style=''> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0);'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0);'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0);'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div style='margin-left:10.4pt;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; line-height: 1.74em; overflow: hidden !important;'> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <div> <div class='infoWrap_txt' style='margin: 0px; padding: 0px; font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; clear: both; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102); overflow: hidden !important;'> <div> <ul class='book_contents_list' style='margin: 0px; padding-right: 0px; padding-left: 0px; list-style: none; color: rgb(0, 0, 0); font-family: Roboto, Noto Sans KR, PingFang SC, Apple SD Gothic Neo, Microsoft YaHei UI, Malgun Gothic, sans-serif; font-size: 14px;'> <li class='book_contents_item' style='margin: 0px; padding: 0px; line-height: 22px; letter-spacing: -0.01em; color: rgb(89, 89, 89);'> <b style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);'>Section 1 개정세법</b><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <b style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);'>Section 2 양도소득세 개요</b><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>01. 양도소득세 납세의무</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 납세의무자</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 관할관청</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>3. 양도소득세 부과제척기간</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>02. 양도의 범위</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 의의</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 소득의 구분</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>03. 양도로 보는 경우</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 의의</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 매매</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>3. 교환</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>4. 협의매수, 수용, 공매, 경매 등</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>5. 법인에 대한 현물출자</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>6. 공동사업 현물출자</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>7. 대물변제</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>8. 부담부증여</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>04. 양도로 보지 않는 경우</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 환지처분 또는 보류지에의 충당</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 양도담보</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>3. 형식상의 소유권이전</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>4. 명의신탁</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>5. 이혼으로 인한 재산분할청구권 행사</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>6. 토지거래허가를 받지 아니하여 무효인 경우</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>7. 공유물의 분할</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>8. 본인이 경락받은 경우</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>9. 소유권이전등기 전에 어음부도로 당초계약이 해지되는 경우</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>10. 증여추정</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>11. 기타</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <b style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);'>Section 3 양도소득세 과세대상 및 취득시기와 양도시기</b><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>01. 양도소득세 과세대상자산</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 의의</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 국내과세대상</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>3. 국외과세대상</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>02. 부동산</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>1. 토지</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>2. 건물</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; max-width: 940px; overflow-wrap: break-word; word-break: keep-all; font-size: 15px; line-height: 1.74em; color: rgb(102, 102, 102);' /> <span style='color: rgb(102, 102, 102); font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, sans-serif; font-size: 15px;'>03. 부동산에 관한 권리</span><br style='font-family: Malgun Gothic, Dotum, 돋움, AppleGothic, Lucida Grande, Verdana, Arial, Tahoma, s<center><img src='https://ai.esmplus.com/gi7847/gosisky_explanation/gosisky%20_%20sp.jpg' /> <b/></center> <center><table align='center' border='0' cellpadding='0' cellspacing='0' width='100%'> <img src='https://gi.esmplus.com/gosisky/gosisky/gosisky_2024.JPG ' > </span></center>