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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 156-2 (Special Cases for One Household, One Householder when Owning a House and a Right to Enter into a House as a Member of an Apartment Construction Association)

제156조의2 주택과 조합원입주권을 소유한 경우 1세대1주택의 특례

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

삭제 <2017.2.3>

Deleted <2017.2.3>

②

법 제89조제2항 단서에서 "대통령령으로 정하는 경우"란 1세대가 주택과 조합원입주권을 보유하다가 그 주택을 양도하는 경우로서 제3항부터 제11항까지의 규정에 해당하는 경우를 말한다. <개정 2010.2.18, 2021.2.17>

The term "cases prescribed by Presidential Decree" in the proviso to Article 89 (2) of the Act means cases where a household owns a house and a right to enter into a house as a member of an apartment construction association, and then transfers the house, and such cases fall under paragraphs 3 through 11. <Amended by 2010.2.18, 2021.2.17>

③

국내에 1주택을 소유한 1세대가 그 주택(이하 이 항에서 "종전의 주택"이라 한다)을 양도하기 전에 조합원입주권을 취득함으로써 일시적으로 1주택과 1조합원입주권을 소유하게 된 경우 종전의 주택을 취득한 날부터 1년 이상이 지난 후에 조합원입주권을 취득하고 그 조합원입주권을 취득한 날부터 3년 이내에 종전의 주택을 양도하는 경우(3년 이내에 양도하지 못하는 경우로서 재정경제부령으로 정하는 사유에 해당하는 경우를 포함한다)에는 이를 1세대1주택으로 보아 제154조제1항을 적용한다. 이 경우 제154조제1항제1호, 제2호가목 및 제3호에 해당하는 경우에는 종전의 주택을 취득한 날부터 1년 이상이 지난 후 조합원입주권을 취득하는 요건을 적용하지 아니한다. <개정 2008.2.29, 2008.11.28, 2012.6.29, 2013.2.15, 2025.12.30>

Where a household owning one house in the Republic of Korea temporarily owns one house and one right to enter into a house as a member of an apartment construction association by acquiring the right to enter into a house as a member of an apartment construction association before transferring the house (hereinafter referred to as "previous house" in this paragraph), if the right to enter into a house as a member of an apartment construction association is acquired at least one year after acquiring the previous house, and the previous house is transferred within three years from the date of acquiring the right to enter into a house as a member of an apartment construction association (including cases where the transfer is not made within three years due to reasons prescribed by the Minister of Economy and Finance), such cases shall be deemed as one household, one householder, and Article 154 (1) shall apply. In this case, if the conditions under Article 154 (1) 1., Article 154 (1) 2. a., and Article 154 (1) 3. are met, the requirement of acquiring the right to enter into a house as a member of an apartment construction association at least one year after acquiring the previous house shall not apply. <Amended by 2008.2.29, 2008.11.28, 2012.6.29, 2013.2.15, 2025.12.30>

④

국내에 1주택을 소유한 1세대가 그 주택(이하 이 항에서 "종전주택"이라 한다)을 양도하기 전에 조합원입주권을 취득함으로써 일시적으로 1주택과 1조합원입주권을 소유하게 된 경우 종전주택을 취득한 날부터 1년이 지난 후에 조합원입주권을 취득하고 그 조합원입주권을 취득한 날부터 3년이 지나 종전주택을 양도하는 경우로서 다음 각 호의 요건을 모두 갖춘 때에는 이를 1세대1주택으로 보아 제154조제1항을 적용한다. 이 경우 제154조제1항제1호, 같은 항 제2호가목 및 같은 항 제3호에 해당하는 경우에는 종전주택을 취득한 날부터 1년이 지난 후 조합원입주권을 취득하는 요건을 적용하지 않는다. <개정 2008.2.29, 2008.11.28, 2012.2.2, 2012.6.29, 2018.2.9, 2022.2.15, 2023.2.28, 2025.12.30>

  1. 1. 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등에 따라 취득하는 주택이 완성된 후 3년 이내에 그 주택으로 세대전원이 이사(재정경제부령이 정하는 취학, 근무상의 형편, 질병의 요양 그 밖의 부득이한 사유로 세대의 구성원 중 일부가 이사하지 못하는 경우를 포함한다)하여 1년 이상 계속하여 거주할 것

  2. 2. 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등에 따라 취득하는 주택이 완성되기 전 또는 완성된 후 3년 이내에 종전의 주택을 양도할 것

Where a household owning one house in the Republic of Korea temporarily owns one house and one right to enter into a house as a member of an apartment construction association by acquiring the right to enter into a house as a member of an apartment construction association before transferring the house (hereinafter referred to as "previous house" in this paragraph), if the right to enter into a house as a member of an apartment construction association is acquired at least one year after acquiring the previous house, and the previous house is transferred more than three years after acquiring the right to enter into a house as a member of an apartment construction association, and all the conditions under the following subparagraphs are met, such cases shall be deemed as one household, one householder, and Article 154 (1) shall apply. In this case, if the conditions under Article 154 (1) 1., Article 154 (1) 2. a., and Article 154 (1) 3. are met, the requirement of acquiring the right to enter into a house as a member of an apartment construction association at least one year after acquiring the previous house shall not apply. <Amended by 2008.2.29, 2008.11.28, 2012.2.2, 2012.6.29, 2018.2.9, 2022.2.15, 2023.2.28, 2025.12.30> 1. Within three years after the completion of a house acquired according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., all members of the household shall move into the house (including cases where some members of the household do not move in due to unavoidable reasons such as attending school, work-related circumstances, or recuperation from illness, as prescribed by the Minister of Economy and Finance) and reside therein continuously for at least one year. 2. The previous house shall be transferred within three years before or after the completion of a house acquired according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc.

⑤

국내에 1주택을 소유한 1세대가 그 주택에 대한 재개발사업, 재건축사업 또는 소규모재건축사업등의 시행기간 동안 거주하기 위하여 다른 주택(이하 이 항에서 "대체주택"이라 한다)을 취득한 경우로서 다음 각 호의 요건을 모두 갖추어 대체주택을 양도하는 때에는 이를 1세대1주택으로 보아 제154조제1항을 적용한다. 이 경우 제154조제1항의 보유기간 및 거주기간의 제한을 받지 않는다. <개정 2008.2.29, 2008.11.28, 2010.2.18, 2012.2.2, 2014.2.21, 2018.2.9, 2022.2.15, 2023.2.28, 2025.12.30>

  1. 1. 재개발사업, 재건축사업 또는 소규모재건축사업등의 사업시행인가일 이후 대체주택을 취득하여 1년 이상 거주할 것

  2. 2. 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등에 따라 취득하는 주택이 완성된 후 3년 이내에 그 주택으로 세대전원이 이사(재정경제부령으로 정하는 취학, 근무상의 형편, 질병의 요양, 그 밖에 부득이한 사유로 세대원 중 일부가 이사하지 못하는 경우를 포함한다)하여 1년 이상 계속하여 거주할 것. 다만, 주택이 완성된 후 3년 이내에 취학 또는 근무상의 형편으로 1년 이상 계속하여 국외에 거주할 필요가 있어 세대전원이 출국하는 경우에는 출국사유가 해소(출국한 후 3년 이내에 해소되는 경우만 해당한다)되어 입국한 후 1년 이상 계속하여 거주해야 한다.

  3. 3. 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등에 따라 취득하는 주택이 완성되기 전 또는 완성된 후 3년 이내에 대체주택을 양도할 것

Where a household owning one house in the Republic of Korea acquires another house (hereinafter referred to as "replacement house" in this paragraph) to reside therein during the implementation period of redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., for the house, and transfers the replacement house after meeting all the conditions under the following subparagraphs, such cases shall be deemed as one household, one householder, and Article 154 (1) shall apply. In this case, the holding period and residency period limitations under Article 154 (1) shall not apply. <Amended by 2008.2.29, 2008.11.28, 2010.2.18, 2012.2.2, 2014.2.21, 2018.2.9, 2022.2.15, 2023.2.28, 2025.12.30> 1. The replacement house shall be acquired after the project implementation approval date for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., and resided in for at least one year. 2. Within three years after the completion of a house acquired according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., all members of the household shall move into the house (including cases where some members of the household do not move in due to unavoidable reasons such as attending school, work-related circumstances, or recuperation from illness, as prescribed by the Minister of Economy and Finance) and reside therein continuously for at least one year. However, if all members of the household leave the country to reside abroad for at least one year due to attending school or work-related circumstances within three years after the completion of the house, they shall reside therein continuously for at least one year after returning to the country once the reason for leaving the country is resolved (only if resolved within three years after leaving the country). 3. The replacement house shall be transferred within three years before or after the completion of a house acquired according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc.

⑥

상속받은 조합원입주권[피상속인이 상속개시 당시 주택 또는 분양권을 소유하지 않은 경우의 상속받은 조합원입주권만 해당하며, 피상속인이 상속개시 당시 2 이상의 조합원입주권을 소유한 경우에는 다음 각 호의 순위에 따른 1조합원입주권만 해당하고, 공동상속조합원입주권(상속으로 여러 사람이 공동으로 소유하는 1조합원입주권을 말하며, 이하 이 조에서 같다)의 경우에는 제7항제3호에 해당하는 사람이 그 공동상속조합원입주권을 소유한 것으로 본다]과 그 밖의 주택(상속개시 당시 보유한 주택 또는 상속개시 당시 보유한 조합원입주권이나 분양권에 의하여 사업시행 완료 후 취득한 신축주택만 해당하며, 상속개시일부터 소급하여 2년 이내에 피상속인으로부터 증여받은 주택 또는 조합원입주권이나 분양권에 의하여 사업시행 완료 후 취득한 신축주택은 제외한다. 이하 이 항에서 "일반주택"이라 한다)을 국내에 각각 1개씩 소유하고 있는 1세대가 일반주택을 양도하는 경우에는 국내에 1개의 주택을 소유하고 있는 것으로 보아 제154조제1항을 적용한다. 다만, 상속인과 피상속인이 상속개시 당시 1세대인 경우에는 1주택을 보유하고 1세대를 구성하는 자가 직계존속(배우자의 직계존속을 포함하며, 세대를 합친 날 현재 직계존속 중 어느 한 사람 또는 모두가 60세 이상으로서 1주택을 보유하고 있는 경우만 해당한다)을 동거봉양하기 위하여 세대를 합침에 따라 2주택을 보유하게 되는 경우로써 합치기 이전부터 보유하고 있었던 주택이 조합원입주권으로 전환된 경우에만 상속받은 조합원입주권으로 본다(이하 제7항제2호에서 같다). <개정 2010.2.18, 2012.2.2, 2013.2.15, 2014.2.21, 2018.2.13, 2020.2.11, 2021.2.17>

  1. 1. 피상속인이 소유한 기간(주택 소유기간과 조합원입주권 소유기간을 합한 기간을 말한다. 이하 이 항에서 같다)이 가장 긴 1조합원입주권

  2. 2. 피상속인이 소유한 기간이 같은 조합원입주권이 2 이상일 경우에는 피상속인이 거주한 기간(주택에 거주한 기간을 말한다. 이하 이 항에서 같다)이 가장 긴 1조합원입주권

  3. 3. 피상속인이 소유한 기간 및 피상속인이 거주한 기간이 모두 같은 조합원입주권이 2 이상일 경우에는 상속인이 선택하는 1조합원입주권

Where a household owns one inherited right to enter into a house as a member of an apartment construction association (limited to inherited rights to enter into a house as a member of an apartment construction association where the deceased did not own a house or a right to purchase at the time of inheritance, and if the deceased owned two or more rights to enter into a house as a member of an apartment construction association at the time of inheritance, only one right to enter into a house as a member of an apartment construction association according to the order of the following subparagraphs; and in the case of co-inherited rights to enter into a house as a member of an apartment construction association (meaning a right to enter into a house as a member of an apartment construction association jointly owned by multiple people through inheritance, hereinafter the same in this Article), the person falling under subparagraph 3 of paragraph 7 shall be deemed to own the co-inherited right to enter into a house as a member of an apartment construction association) and one other house in the Republic of Korea (limited to houses owned at the time of inheritance or newly built houses acquired after project completion based on rights to enter into a house as a member of an apartment construction association or rights to purchase owned at the time of inheritance; and excluding newly built houses acquired after project completion based on houses, rights to enter into a house as a member of an apartment construction association, or rights to purchase gifted by the deceased within two years prior to the date of inheritance, hereinafter referred to as "general house" in this paragraph), and transfers the general house, such cases shall be deemed as owning one house in the Republic of Korea, and Article 154 (1) shall apply. However, if the inheritor and the deceased were a single household at the time of inheritance, and the household was formed by combining households to live together with a lineal ascendant (including the lineal ascendant of the spouse, and only when one or both of the lineal ascendants are 60 years of age or older and own one house at the time of combining households) who owns one house, and the house owned prior to combining households was converted into a right to enter into a house as a member of an apartment construction association, it shall be deemed as an inherited right to enter into a house as a member of an apartment construction association (hereinafter the same in subparagraph 2 of paragraph 7). <Amended by 2010.2.18, 2012.2.2, 2013.2.15, 2014.2.21, 2018.2.13, 2020.2.11, 2021.2.17> 1. The right to enter into a house as a member of an apartment construction association that the deceased owned for the longest period (meaning the total period of owning a house and owning a right to enter into a house as a member of an apartment construction association, hereinafter the same in this paragraph). 2. If there are two or more rights to enter into a house as a member of an apartment construction association with the same ownership period by the deceased, the right to enter into a house as a member of an apartment construction association that the deceased resided in for the longest period (meaning the period of residing in a house, hereinafter the same in this paragraph). 3. If there are two or more rights to enter into a house as a member of an apartment construction association with the same ownership period and residency period by the deceased, one right to enter into a house as a member of an apartment construction association selected by the inheritor.

⑦

제1호의 주택, 제2호의 조합원입주권 또는 제4호의 분양권과 상속 외의 원인으로 취득한 주택(이하 이 항에서 "일반주택"이라 한다) 및 상속 외의 원인으로 취득한 조합원입주권을 국내에 각각 1개씩 소유하고 있는 1세대가 일반주택을 양도하는 경우에는 국내에 일반주택과 상속 외의 원인으로 취득한 조합원입주권을 소유하고 있는 것으로 보아 제3항부터 제5항까지의 규정을 적용한다. 이 경우 제3항 및 제4항의 규정을 적용받는 일반주택은 상속개시 당시 보유한 주택(상속개시일부터 소급하여 2년 이내에 피상속인으로부터 증여받은 주택 또는 조합원입주권이나 분양권에 의하여 사업시행 완료 후 취득한 신축주택은 제외한다)으로 한정한다. <개정 2013.2.15, 2018.2.13, 2020.2.11, 2021.2.17, 2022.2.15>

  1. 1. 상속받은 주택. 이 경우 피상속인이 상속개시 당시 2 이상의 주택을 소유한 경우에는 제155조제2항 각 호의 순위에 따른 1주택에 한한다.

  2. 2. 피상속인이 상속개시 당시 주택 또는 분양권을 소유하지 않은 경우의 상속받은 조합원입주권. 이 경우 피상속인이 상속개시 당시 2 이상의 조합원입주권을 소유한 경우에는 제6항 각 호의 순위에 따른 1조합원입주권으로 한정한다.

  3. 3. 공동상속조합원입주권의 경우에는 다음 각 목의 순서에 따라 해당 각 목에 해당하는 사람이 그 공동상속조합원입주권을 소유한 것으로 본다.

    1. 가. 상속지분이 가장 큰 상속인
    2. 나. 해당 공동상속조합원입주권의 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등의 인가일(인가일 전에 주택이 철거되는 경우에는 기존 주택의 철거일) 현재 피상속인이 보유하고 있었던 주택에 거주했던 자
    3. 다. 최연장자

  4. 4. 피상속인의 상속개시 당시 주택 또는 조합원입주권을 소유하지 않은 경우의 상속받은 분양권. 이 경우 피상속인이 상속개시 당시 2 이상의 분양권을 소유한 경우에는 제156조의3제4항 각 호의 순위에 따른 1분양권으로 한정한다.

  5. 5. 공동상속분양권(상속으로 여러 사람이 공동으로 소유하는 1분양권을 말하며, 이하 같다)의 경우에는 다음 각 목의 순서에 따라 해당 각 목에 해당하는 사람이 그 공동상속분양권을 소유한 것으로 본다.

    1. 가. 상속지분이 가장 큰 상속인
    2. 나. 최연장자

Where a household owns one house referred to in subparagraph 1, one right to enter into a house as a member of an apartment construction association referred to in subparagraph 2, or one right to purchase referred to in subparagraph 4, and one house acquired for reasons other than inheritance (hereinafter referred to as "general house" in this paragraph), and one right to enter into a house as a member of an apartment construction association acquired for reasons other than inheritance, and transfers the general house, such cases shall be deemed as owning a general house and a right to enter into a house as a member of an apartment construction association acquired for reasons other than inheritance in the Republic of Korea, and paragraphs 3 through 5 shall apply. In this case, the general house to which paragraphs 3 and 4 apply shall be limited to houses owned at the time of inheritance (excluding newly built houses acquired after project completion based on houses, rights to enter into a house as a member of an apartment construction association, or rights to purchase gifted by the deceased within two years prior to the date of inheritance). <Amended by 2013.2.15, 2018.2.13, 2020.2.11, 2021.2.17, 2022.2.15> 1. Inherited house. In this case, if the deceased owned two or more houses at the time of inheritance, it shall be limited to one house according to the order of subparagraphs of Article 155 (2). 2. Inherited right to enter into a house as a member of an apartment construction association where the deceased did not own a house or a right to purchase at the time of inheritance. In this case, if the deceased owned two or more rights to enter into a house as a member of an apartment construction association at the time of inheritance, it shall be limited to one right to enter into a house as a member of an apartment construction association according to the order of subparagraphs of paragraph 6. 3. In the case of co-inherited rights to enter into a house as a member of an apartment construction association, the person falling under each subparagraph shall be deemed to own the co-inherited right to enter into a house as a member of an apartment construction association according to the order of the following subparagraphs. a. The inheritor with the largest inheritance share. b. The person who resided in the house owned by the deceased at the time of approval of the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc. (in the case where the house is demolished before the approval date, the demolition date of the existing house). c. The oldest person. 4. Inherited right to purchase where the deceased did not own a house or a right to enter into a house as a member of an apartment construction association at the time of inheritance. In this case, if the deceased owned two or more rights to purchase at the time of inheritance, it shall be limited to one right to purchase according to the order of subparagraphs of Article 156-3 (4). 5. In the case of co-inherited rights to purchase (meaning a right to purchase jointly owned by multiple people through inheritance, hereinafter the same), the person falling under each subparagraph shall be deemed to own the co-inherited right to purchase according to the order of the following subparagraphs. a. The inheritor with the largest inheritance share. b. The oldest person.

⑧

제1호에 해당하는 자가 제2호에 해당하는 자를 동거봉양하기 위하여 세대를 합침으로써 1세대가 1주택과 1조합원입주권, 1주택과 2조합원입주권, 2주택과 1조합원입주권 또는 2주택과 2조합원입주권 등을 소유하게 되는 경우 합친 날부터 10년 이내에 먼저 양도하는 주택(이하 "최초양도주택"이라 한다)이 제3호, 제4호 또는 제5호에 따른 주택 중 어느 하나에 해당하는 경우에는 이를 1세대1주택으로 보아 제154조제1항을 적용한다. <개정 2009.2.4, 2012.2.2, 2013.2.15, 2018.2.9, 2018.2.13 2021.2.17, 2022.2.15>

  1. 1. 다음 각 목의 어느 하나를 소유하고 1세대를 구성하는 자

    1. 가. 1주택
    2. 나. 1조합원입주권 또는 1분양권
    3. 다. 1주택과 1조합원입주권 또는 1분양권

  2. 2. 다음 각 목의 어느 하나를 소유하고 있는 60세 이상의 직계존속(배우자의 직계존속을 포함하며, 직계존속 중 어느 한 사람이 60세 미만인 경우를 포함한다)

    1. 가. 1주택
    2. 나. 1조합원입주권 또는 1분양권
    3. 다. 1주택과 1조합원입주권 또는 1분양권

  3. 3. 합친 날 이전에 제1호 가목 또는 제2호 가목에 해당하는 자가 소유하던 주택

  4. 4. 합친 날 이전에 제1호다목 또는 제2호다목에 해당하는 자가 소유하던 주택. 다만, 다음 각 목의 어느 하나의 요건을 갖춘 경우로 한정한다.

    1. 가. 합친 날 이전에 소유하던 조합원입주권(합친 날 이전에 최초양도주택을 소유하던 자가 소유하던 조합원입주권을 말한다. 이하 이 항에서 "합가전 조합원입주권"이라 한다)이 관리처분계획등의 인가로 인하여 최초 취득된 것(이하 제9항에서 "최초 조합원입주권"이라 한다)인 경우에는 최초양도주택이 그 재개발사업, 재건축사업 또는 소규모재건축사업등의 시행기간 중 거주하기 위하여 사업시행계획 인가일 이후 취득된 것으로서 취득 후 1년 이상 거주하였을 것
    2. 나. 합가전 조합원입주권이 매매 등으로 승계취득된 것인 경우에는 최초양도주택이 합가전 조합원입주권을 취득하기 전부터 소유하던 것일 것
    3. 다. 합친 날 이전 취득한 분양권으로서 최초양도주택이 합친 날 이전 분양권을 취득하기 전부터 소유하던 것일 것

  5. 5. 합친 날 이전에 제1호나목 또는 제2호나목에 해당하는 자가 소유하던 1조합원입주권 또는 1분양권에 의하여 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등 또는 사업시행 완료에 따라 합친 날 이후에 취득하는 주택

Where a household forms a single household by combining households to live together with a person falling under subparagraph 2 for the purpose of providing care, and thus comes to own one house and one right to enter into a house as a member of an apartment construction association, one house and two rights to enter into a house as a member of an apartment construction association, two houses and one right to enter into a house as a member of an apartment construction association, or two houses and two rights to enter into a house as a member of an apartment construction association, etc., the first house transferred within 10 years from the date of combining households (hereinafter referred to as "first transferred house" in this paragraph), if it falls under any of the houses referred to in subparagraph 3, 4, or 5, shall be deemed as one household, one householder, and Article 154 (1) shall apply. <Amended by 2009.2.4, 2012.2.2, 2013.2.15, 2018.2.9, 2018.2.13, 2021.2.17, 2022.2.15> 1. A person who forms a household while owning any of the following. a. One house. b. One right to enter into a house as a member of an apartment construction association or one right to purchase. c. One house and one right to enter into a house as a member of an apartment construction association or one right to purchase. 2. A lineal ascendant (including the lineal ascendant of the spouse, and including cases where one of the lineal ascendants is less than 60 years of age) who is 60 years of age or older and owns any of the following. a. One house. b. One right to enter into a house as a member of an apartment construction association or one right to purchase. c. One house and one right to enter into a house as a member of an apartment construction association or one right to purchase. 3. A house owned by a person falling under subparagraph 1 a. or subparagraph 2 a. before the date of combining households. 4. A house owned by a person falling under subparagraph 1 c. or subparagraph 2 c. before the date of combining households. However, this is limited to cases that meet any of the following conditions. a. If the right to enter into a house as a member of an apartment construction association owned before the date of combining households (meaning the right to enter into a house as a member of an apartment construction association owned by the person who owned the first transferred house before the date of combining households, hereinafter referred to as "right to enter into a house as a member of an apartment construction association before combining households" in this paragraph) is a right to enter into a house as a member of an apartment construction association first acquired due to the approval of the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc. (hereinafter referred to as "first right to enter into a house as a member of an apartment construction association" in paragraph 9), the first transferred house shall have been acquired after the project implementation approval date for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., to reside therein during the implementation period thereof, and shall have been resided in for at least one year after acquisition. b. If the right to enter into a house as a member of an apartment construction association before combining households was acquired by transfer, etc., the first transferred house shall have been owned before acquiring the right to enter into a house as a member of an apartment construction association before combining households. c. If the right to purchase was acquired before the date of combining households, the first transferred house shall have been owned before acquiring the right to purchase before the date of combining households. 5. A house acquired after the date of combining households according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., or project completion, based on one right to enter into a house as a member of an apartment construction association or one right to purchase owned by a person falling under subparagraph 1 b. or subparagraph 2 b. before the date of combining households.

⑨

제1호에 해당하는 자가 제1호에 해당하는 다른 자와 혼인함으로써 1세대가 1주택과 1조합원입주권, 1주택과 2조합원입주권, 2주택과 1조합원입주권 또는 2주택과 2조합원입주권 등을 소유하게 되는 경우 혼인한 날부터 10년 이내에 먼저 양도하는 주택(이하 이 항에서 "최초양도주택"이라 한다)이 제2호, 제3호 또는 제4호에 따른 주택 중 어느 하나에 해당하는 경우에는 이를 1세대1주택으로 보아 제154조제1항을 적용한다. <개정 2009.2.4, 2013.2.15, 2018.2.9, 2018.2.13, 2021.2.17, 2022.2.15, 2024.11.12>

  1. 1. 다음 각 목의 어느 하나를 소유하는 자

    1. 가. 1주택
    2. 나. 1조합원입주권 또는 1분양권
    3. 다. 1주택과 1조합원입주권 또는 1분양권

  2. 2. 혼인한 날 이전에 제1호 가목에 해당하는 자가 소유하던 주택

  3. 3. 혼인한 날 이전에 제1호 다목에 해당하는 자가 소유하던 주택. 다만, 다음 각 목의 어느 하나의 요건을 갖춘 경우로 한정한다.

    1. 가. 혼인한 날 이전에 소유하던 조합원입주권(혼인한 날 이전에 최초양도주택을 소유하던 자가 소유하던 조합원입주권을 말한다. 이하 이 항에서 "혼인전 조합원입주권"이라 한다)이 최초 조합원입주권인 경우에는 최초양도주택이 그 재개발사업, 재건축사업 또는 소규모재건축사업등의 시행기간 중 거주하기 위하여 사업시행계획 인가일 이후 취득된 것으로서 취득 후 1년 이상 거주하였을 것
    2. 나. 혼인전 조합원입주권이 매매 등으로 승계취득된 것인 경우에는 최초양도주택이 혼인전 조합원입주권을 취득하기 전부터 소유하던 것일 것
    3. 다. 혼인한 날 이전에 취득한 분양권으로서 최초양도주택이 혼인한 날 이전에 분양권을 취득하기 전부터 소유하던 것일 것

  4. 4. 혼인한 날 이전에 제1호나목에 해당하는 자가 소유하던 1조합원입주권 또는 1분양권에 의하여 재개발사업, 재건축사업 또는 소규모재건축사업등의 관리처분계획등 또는 사업시행 완료에 따라 혼인한 날 이후에 취득하는 주택

Where a person falling under subparagraph 1 marries another person falling under subparagraph 1, forming a household that comes to own one house and one right to enter into a house as a member of an apartment construction association, one house and two rights to enter into a house as a member of an apartment construction association, two houses and one right to enter into a house as a member of an apartment construction association, or two houses and two rights to enter into a house as a member of an apartment construction association, etc., the first house transferred within 10 years from the date of marriage (hereinafter referred to as "first transferred house" in this paragraph), if it falls under any of the houses referred to in subparagraph 2, 3, or 4, shall be deemed as one household, one householder, and Article 154 (1) shall apply. <Amended by 2009.2.4, 2013.2.15, 2018.2.9, 2018.2.13, 2021.2.17, 2022.2.15, 2024.11.12> 1. A person who owns any of the following. a. One house. b. One right to enter into a house as a member of an apartment construction association or one right to purchase. c. One house and one right to enter into a house as a member of an apartment construction association or one right to purchase. 2. A house owned by a person falling under subparagraph 1 a. before the date of marriage. 3. A house owned by a person falling under subparagraph 1 c. before the date of marriage. However, this is limited to cases that meet any of the following conditions. a. If the right to enter into a house as a member of an apartment construction association owned before the date of marriage (meaning the right to enter into a house as a member of an apartment construction association owned by the person who owned the first transferred house before the date of marriage, hereinafter referred to as "right to enter into a house as a member of an apartment construction association before marriage" in this paragraph) is a first right to enter into a house as a member of an apartment construction association, the first transferred house shall have been acquired after the project implementation approval date for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., to reside therein during the implementation period thereof, and shall have been resided in for at least one year after acquisition. b. If the right to enter into a house as a member of an apartment construction association before marriage was acquired by transfer, etc., the first transferred house shall have been owned before acquiring the right to enter into a house as a member of an apartment construction association before marriage. c. If the right to purchase was acquired before the date of marriage, the first transferred house shall have been owned before acquiring the right to purchase before the date of marriage. 4. A house acquired after the date of marriage according to the management and disposal plan, etc., for redevelopment projects, reconstruction projects, or small-scale reconstruction projects, etc., or project completion, based on one right to enter into a house as a member of an apartment construction association or one right to purchase owned by a person falling under subparagraph 1 b. before the date of marriage.

⑩

제155조제6항제1호에 해당하는 주택과 그 밖의 주택(이하 이 항에서 "일반주택"이라 한다) 및 조합원입주권을 국내에 각각 1개씩 소유하고 있는 1세대가 일반주택을 양도하는 경우에는 국내에 일반주택과 조합원입주권을 소유하고 있는 것으로 보아 제3항 내지 제5항의 규정을 적용한다.

Where a household owns one house referred to in Article 155 (6) 1. and one other house (hereinafter referred to as "general house" in this paragraph) and one right to enter into a house as a member of an apartment construction association in the Republic of Korea, and transfers the general house, such cases shall be deemed as owning a general house and a right to enter into a house as a member of an apartment construction association in the Republic of Korea, and paragraphs 3 through 5 shall apply.

⑪

제155조제7항의 규정에 따른 농어촌주택 중 동항제2호의 이농주택과 그 밖의 주택(이하 이 조에서 "일반주택"이라 한다) 및 조합원입주권을 국내에 각각 1개씩 소유하고 있는 1세대가 일반주택을 양도하는 경우에는 국내에 일반주택과 조합원입주권을 소유하고 있는 것으로 보아 제3항 내지 제5항의 규정을 적용한다.

Where a household owns one rural house referred to in Article 155 (7) 2. (a rural house for those who have left farming, etc.) and one other house (hereinafter referred to as "general house" in this Article) and one right to enter into a house as a member of an apartment construction association in the Republic of Korea, and transfers the general house, such cases shall be deemed as owning a general house and a right to enter into a house as a member of an apartment construction association in the Republic of Korea, and paragraphs 3 through 5 shall apply.

⑫

제3항 내지 제11항의 규정을 적용받고자 하는 자는 재정경제부령이 정하는 조합원입주권 소유자 1세대1주택 특례적용신고서를 법 제105조 또는 법 제110조의 규정에 따른 양도소득세 과세표준 신고기한 내에 다음 각 호의 서류와 함께 제출하여야 한다. <개정 2006.6.12, 2008.2.29, 2025.12.30>

  1. 1. 주민등록증 사본(주민등록표에 의하여 확인할 수 없는 경우에 한한다)

  2. 2. 삭제<2006.6.12>

  3. 3. 조합원입주권으로 전환되기 전의 주택의 토지 및 건축물대장등본. 다만, 제5항(제7항 내지 제11항의 규정에 따라 제5항을 적용받는 경우를 포함한다)의 규정을 적용받는 자에 한한다.

  4. 4. 삭제<2006.6.12>

  5. 5. 그 밖에 재정경제부령이 정하는 서류

A person who wishes to apply the provisions of paragraphs 3 through 11 shall submit a notification form for the special case of one household, one householder for rights to enter into a house as a member of an apartment construction association, as prescribed by the Minister of Economy and Finance, within the deadline for reporting the tax base of capital gains tax under Article 105 or Article 110 of the Act, along with the following documents. <Amended by 2006.6.12, 2008.2.29, 2025.12.30> 1. Copy of resident registration card (only when it cannot be verified by the resident registration certificate). 2. Deleted <2006.6.12> 3. Copy of land and building register of the house before it was converted into a right to enter into a house as a member of an apartment construction association. However, this applies only to persons applying the provisions of paragraph 5 (including cases where paragraph 5 is applied pursuant to paragraphs 7 through 11). 4. Deleted <2006.6.12> 5. Other documents prescribed by the Minister of Economy and Finance.

⑬

제4항 또는 제5항의 규정을 적용받은 1세대(제7항ㆍ제10항 또는 제11항의 규정에 따라 제4항 또는 제5항의 규정을 적용받은 1세대를 포함한다)가 제4항제1호 또는 제5항제2호의 요건을 충족하지 못하게 된 때에는 그 사유가 발생한 날이 속하는 달의 말일부터 2개월 이내에 주택 양도당시 제4항 또는 제5항을 적용받지 아니할 경우에 납부하였을 세액을 양도소득세로 신고ㆍ납부하여야 한다. <개정 2013.2.15>

If a household that has applied the provisions of paragraph 4 or 5 (including households that have applied the provisions of paragraph 4 or 5 pursuant to paragraphs 7, 10, or 11) fails to meet the requirements of subparagraph 1 of paragraph 4 or subparagraph 2 of paragraph 5, they shall report and pay the capital gains tax equivalent to the tax that would have been paid if paragraph 4 or 5 had not been applied, within two months from the end of the month in which the reason for failure occurred.

⑭

제12항에 따라 조합원입주권 소유자 1세대1주택 특례적용신고서를 제출받은 납세지 관할세무서장은 「전자정부법」 제36조제1항에 따른 행정정보의 공동이용을 통하여 다음 각 호의 서류를 확인하여야 한다. 다만, 제1호의 경우 신고인이 확인에 동의하지 아니하는 경우에는 이를 제출하도록 하여야 한다. <신설 2006.6.12, 2008.12.31, 2010.5.4>

  1. 1. 주민등록표 등본

  2. 2. 양도하는 주택의 토지 및 건축물대장 등본

  3. 3. 농어촌주택의 토지 및 건축물대장등본(제11항의 경우에 한한다)

The tax office having jurisdiction over the place of taxation, which has received the notification form for the special case of one household, one householder for rights to enter into a house as a member of an apartment construction association under paragraph 12, shall verify the following documents through the joint use of administrative information under Article 36 (1) of the 「Electronic Government Act」. However, in the case of subparagraph 1, if the applicant does not consent to the verification, they shall be required to submit it. <Newly added by 2006.6.12, 2008.12.31, 2010.5.4> 1. Copy of resident registration certificate. 2. Copy of land and building register of the house to be transferred. 3. Copy of land and building register of the rural house (only in the case of paragraph 11).

⑮

피상속인이 상속개시 당시 주택은 소유하지 않고 조합원입주권과 분양권만 소유한 경우에는 상속인이 조합원입주권 또는 분양권 중 하나에 대해서만 선택하여 상속받은 것으로 보아 제6항, 제7항제2호 또는 제4호를 적용할 수 있다. 이 경우 피상속인이 상속개시 당시 분양권 또는 조합원입주권을 소유하고 있지 않은 경우여야 한다는 요건은 적용하지 않는다. <신설 2021.2.17>

Where the deceased owns only a right to enter into a house as a member of an apartment construction association and a right to purchase, but not a house, at the time of inheritance, the inheritor may select either the right to enter into a house as a member of an apartment construction association or the right to purchase to be deemed as inherited, and apply paragraph 6, subparagraph 2 of paragraph 7, or subparagraph 4 of paragraph 7. In this case, the requirement that the deceased must not have owned a right to purchase or a right to enter into a house as a member of an apartment construction association at the time of inheritance shall not apply. <Newly added by 2021.2.17>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Enforcement Decree of the Income Tax Act 제156조의2 — Article 156-2 (Special Cases for One Household, One Householder when Owning a House and a Right to Enter into a House as a Member of an Apartment Construction Association) · Law4Kor