Article 154 (Scope of One Household One Housing Unit)

The "requirements prescribed by Presidential Decree" in Article 89 (1) 3. (a) of the Act means that, as of the date of transfer (in cases where a housing unit is transferred after changing its use to a non-residential purpose pursuant to a sales contract for the housing unit, it means the date of the sales contract for that housing unit; hereinafter the same applies in this Article), the household owns one housing unit in the Republic of Korea and has held the housing unit for two years or more (three years or more for a housing unit of a resident falling under Article 8 (2) 2.). [In the case of a housing unit located in a designated area subject to adjustment (hereinafter referred to as "designated area subject to adjustment") under Article 63-2 (1) 1. of the Housing Act at the time of acquisition, the period of holding the housing unit shall be two years or more (three years or more for a housing unit of a resident falling under Article 8 (2) 2.), and the period of residence during the holding period shall be two years or more]. Provided, that if the household owns one housing unit in the Republic of Korea as of the date of transfer and falls under any of subparagraphs 1 through 3, the limitations on the holding period and residence period shall not apply, and if it falls under subparagraph 5, the limitation on the residence period shall not apply. <Amended by Act No. 4974, Dec. 30, 1995, Act No. 5566, Apr. 1, 1998, Act No. 6055, Dec. 31, 1999, Act No. 6774, Oct. 1, 2002, Act No. 6830, Dec. 30, 2002, Act No. 6973, Nov. 20, 2003, Act No. 7022, Dec. 30, 2003, Act No. 7510, Feb. 19, 2005, Act No. 7770, Dec. 31, 2005, Act No. 7859, Feb. 9, 2006, Act No. 8865, Feb. 22, 2008, Act No. 8917, Feb. 29, 2008, Act No. 9921, Feb. 18, 2010, Act No. 10790, Jun. 3, 2011, Act No. 11478, Jun. 29, 2012, Act No. 11673, Feb. 15, 2013, Act No. 12399, Feb. 21, 2014, Act No. 13705, Dec. 28, 2015, Act No. 14085, Feb. 3, 2017, Act No. 14974, Sep. 19, 2017, Act No. 15342, Feb. 13, 2018, Act No. 15751, Oct. 23, 2018, Act No. 16245, Feb. 12, 2019, Act No. 17120, Feb. 11, 2020, Act No. 18727, Feb. 15, 2022, Act No. 20252, Feb. 28, 2025, Act No. 20585, Dec. 30, 2025> 1. In cases of acquiring and transferring private construction rental housing under the Special Act on Private Rental Housing or public construction rental housing or public purchased rental housing under the Public Housing Act, where the period from the commencement of tenancy of the rental housing unit to the date of transfer is five years or more, during which all members of the household resided therein (including cases where some members of the household could not reside due to reasons such as enrollment in school, employment, medical treatment for illness, or other unavoidable circumstances as prescribed by the Ordinance of the Ministry of Economy and Finance); 2. In any of the following cases. In this case, with respect to (a), the remaining housing unit and its ancillary land transferred within five years from the date of transfer or expropriation shall be included: (a) Where the whole or part of a housing unit and its ancillary land (limited to housing units and their ancillary land acquired before the date of public announcement of project approval) is expropriated through negotiation or expropriation under the Act on Acquisition and Compensation for Public Works, etc. or expropriated under other Acts. (b) In case of emigration abroad under the Overseas Emigration Act, where all members of the household depart from the Republic of Korea. Provided, that this shall apply only to cases where one housing unit is owned as of the date of departure and is transferred within two years from the date of departure. (c) In case of departure from the Republic of Korea by all members of the household for reasons of enrollment in school or employment requiring continuous overseas residence for one year or more. Provided, that this shall apply only to cases where one housing unit is owned as of the date of departure and is transferred within two years from the date of departure. 3. In cases of transferring a housing unit that has been resided in for one year or more due to reasons such as enrollment in school, employment, medical treatment for illness, or other unavoidable circumstances as prescribed by the Ordinance of the Ministry of Economy and Finance; 4. Deleted. <by Act No. 17120, Feb. 11, 2020> 5. In cases where the sales contract was entered into before the announcement of a designated area subject to adjustment, and the down payment was made, which is confirmed by supporting documents, and the household to which the resident belongs does not own a housing unit as of the date of down payment.

When applying Article 89 (1) 3. of the Act, if a single building is composed of a housing unit and a non-residential part, or if there is a non-residential building attached to the land of a housing unit, the entire building shall be deemed a housing unit. Provided, that if the floor area of the housing unit is less than or equal to the floor area of the non-residential part, the non-residential part shall not be deemed a housing unit. <Amended by Act No. 7770, Dec. 31, 2005, Act No. 9921, Feb. 18, 2010>

The calculation of the holding period under paragraph (1) shall be in accordance with Article 95 (4) of the Act. Provided, that if a non-housing building is actually used as a residential unit or if its designated use is changed to a housing unit, the holding period shall be from the date of actual residential use (or the date of change of the designated use to a housing unit if the date of actual residential use is unclear) to the date of transfer. <Amended by Act No. 18957, May 31, 2022, Act No. 20252, Feb. 29, 2024>

"Ratio prescribed by Presidential Decree by zone" in the main sentence of Article 89 (1) 3. of the Act means the ratio according to the following subparagraphs. In this case, when applying the land use zones according to the relevant subparagraph (meaning the land use zones under Article 36 of the 「National Land Planning and Utilization Act」; hereinafter the same applies), if the whole or part of the land attached to the housing unit is expropriated through negotiation or expropriation under the 「Act on Acquisition and Compensation for Public Works, etc.」 or expropriated under other Acts (limited to cases where the land was acquired before the date of public announcement of project approval), the land use zone of the land as of the day before the date of public announcement of project approval shall apply. <Amended by Act No. 7022, Dec. 30, 2003, Act No. 7770, Dec. 31, 2005, Act No. 9921, Feb. 18, 2010, Act No. 11628, Feb. 2, 2012, Act No. 12399, Feb. 21, 2014, Act No. 17120, Feb. 11, 2020, Act No. 20585, Nov. 28, 2025> 1. Land within the urban area under Article 6 (1) of the 「National Land Planning and Utilization Act」: Ratios according to the following subparagraphs. (a) Land within the Seoul Metropolitan Area (hereinafter referred to as "Seoul Metropolitan Area" in this subparagraph) and within residential, commercial, or industrial zones: 3 times. (b) Land within the Seoul Metropolitan Area and within green zones: 5 times. (c) Land outside the Seoul Metropolitan Area: 5 times. 2. Other land: 10 times.

When transferring two or more housing units on the same day under Article 89 (1) 3. of the Act, the housing units shall be deemed to have been transferred in the order selected by the resident. <Newly Inserted by Act No. 7022, Dec. 30, 2003, Act No. 7770, Dec. 31, 2005>

"Housing unit prescribed by Presidential Decree" in Article 89 (1) 3. (b) of the Act means a housing unit to which this Article applies as an exception to the one household one housing unit under Article 155. <Newly Inserted by Act No. 12399, Feb. 21, 2014>