Article 156-3 (Special Cases for One Household, One House Ownership When Owning a House and a Pre-sale Right)

The "cases prescribed by Presidential Decree" in the proviso to Article 89 (2) of the Act refers to cases where one household owns a house and a pre-sale right and then transfers that house, falling under the provisions of paragraphs

When one household owning one house in the Republic of Korea temporarily comes to own one house and one pre-sale right by acquiring a pre-sale right before transferring that house (hereinafter referred to as the "former house" in this paragraph), if the pre-sale right is acquired more than one year after the acquisition of the former house, and the former house is transferred more than three years after the acquisition of the pre-sale right, and all of the following requirements are met, it shall be deemed as one household, one house ownership, and Article 154 (1) shall apply. In this case, if it falls under subparagraphs 1, 2(a), and 3 of Article 154 (1), the requirement of acquiring the pre-sale right more than one year after the acquisition of the former house shall not apply. <Amended on Feb. 15, 2022, Feb. 28, 2023, Dec. 30, 2025> 1. The entire household shall move into the house acquired through the pre-sale right after its completion and reside therein continuously for at least one year (including cases where some members of the household cannot move due to reasons such as enrollment in school, employment, medical treatment, or other unavoidable circumstances as prescribed by the Minister of Economy and Finance). 2. The former house shall be transferred before the completion of the house acquired through the pre-sale right or within three years after its completion.

shall be deemed to own the jointly inherited pre-sale right) and other houses (limited to houses owned at the time of inheritance, or newly built houses acquired after the completion of a project through a right to occupy as a union member or a pre-sale right owned at the time of inheritance; houses or rights to occupy as a union member or pre-sale rights transferred by the deceased within two years prior to the date of inheritance and newly built houses acquired after the completion of a project through such, shall be excluded. Hereinafter referred to as "general house" in this paragraph), and transfers the general house, it shall be deemed as owning one house in the Republic of Korea, and Article 154 (1) shall apply. However, if the heir and the deceased were one household at the time of inheritance, and the household was merged to support an ascendant (including the ascendant of the spouse, and only when one or both ascendants are 60 years or older and own one house at the time of merging households) leading to owning two houses, only the pre-sale right possessed before the merger shall be considered an inherited pre-sale right (hereinafter the same applies to subparagraph 4 of paragraph ⑤). 1. The pre-sale right with the longest period of ownership by the deceased. 2. If there are two or more pre-sale rights with the same ownership period by the deceased, the pre-sale right chosen by the heir. ⑤ When one household owns one of each of the following: a house inherited (hereinafter referred to as "inherited house"), a right to occupy as a union member inherited, or a pre-sale right inherited; a house acquired for reasons other than inheritance (hereinafter referred to as "general house" in this paragraph); and a pre-sale right acquired for reasons other than inheritance, and transfers the general house, it shall be deemed as owning a general house and a pre-sale right acquired for reasons other than inheritance in the Republic of Korea, and paragraphs ② and ③ shall apply. In this case, the general house to which paragraphs ② and ③ apply shall be limited to houses owned at the time of inheritance (excluding houses or newly built houses acquired after the completion of a project through a right to occupy as a union member or a pre-sale right transferred by the deceased within two years prior to the date of inheritance). <Amended on Feb. 15, 2022> 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 in subparagraphs of Article 155 (2). 2. Inherited right to occupy as a union member when the deceased did not own a house or a pre-sale right at the time of inheritance. In this case, if the deceased owned two or more rights to occupy as a union member at the time of inheritance, it shall be limited to one right to occupy as a union member according to the order in subparagraphs of Article 156-2 (6). 3. In the case of jointly inherited rights to occupy as a union member, the person falling under each subparagraph shall be deemed to own the jointly inherited right to occupy as a union member according to the order below. a. The heir 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 disposition plan, etc. for reconstruction, redevelopment, or small-scale reconstruction projects of the jointly inherited right to occupy as a union member (in case the house is demolished before the approval date, the demolition date of the existing house). c. The eldest person. 4. Inherited pre-sale right when the deceased did not own a house or a right to occupy as a union member at the time of inheritance. In this case, if the deceased owned two or more pre-sale rights at the time of inheritance, it shall be limited to one pre-sale right according to the order in subparagraphs of paragraph ④. 5. In the case of jointly inherited pre-sale rights, the person falling under each subparagraph shall be deemed to own the jointly inherited pre-sale right according to the order below. a. The heir with the largest inheritance share. b. The eldest person.

When one household owns one of each of the following: a house falling under Article 155 (6) 1, other houses (hereinafter referred to as "general house" in this paragraph), and a pre-sale right, and transfers the general house, it shall be deemed as owning a general house and a pre-sale right in the Republic of Korea, and paragraphs ② or ③ shall apply.

Any person who intends to apply the provisions of paragraphs ② through ⑧ shall submit a "Special Application for One Household, One House Ownership for Pre-sale Right Holders" prescribed by the Minister of Economy and Finance, along with the documents listed in the following subparagraphs, to the head of the tax office having jurisdiction over the place of taxation by the deadline for reporting the consolidated income tax base under Article 105 or Article 110 of the Act. <Amended on Dec. 30, 2025> 1. A copy of the resident registration card (limited to cases where the resident registration copy cannot be verified under paragraph ⑪). 2. A housing supply contract. 3. Other documents prescribed by the Minister of Economy and Finance.

The head of the tax office having jurisdiction over the place of taxation who has received the "Special Application for One Household, One House Ownership for Pre-sale Right Holders" under paragraph ⑨ shall verify the documents listed in the following subparagraphs through the joint use of administrative information under Article 36 (1) of the 「Electronic Government Act」. However, if the applicant does not consent to the verification of the document in subparagraph 1, it shall be submitted by the applicant. 1. A certified copy of the resident registration. 2. A certified copy of the land and building register of the house being transferred. 3. A certified copy of the land and building register of the rural house (limited to cases where paragraph ⑧ applies).