Article 163-2 (Special Rules for Calculation of Necessary Expenses for Capital Gains)

제163조의2 양도소득의 필요경비 계산 특례

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

법 제97조의2제1항 각 호 외의 부분에서 "대통령령으로 정하는 자산"이란 법 제94조제1항제2호가목 및 같은 항 제4호나목의 자산을 말한다. <개정 2019.2.12, 2024.2.29>

In the case of assets other than those falling under each subparagraph of Article 97-2(1) of the Act, "assets prescribed by Presidential Decree" refer to the assets in Article 94(1)2(a) and Article 94(1)4(b) of the Act. <Amended Feb. 12, 2019; Feb. 29, 2024>

②

법 제97조의2제1항 및 제5항에 따른 증여세 상당액은 제1호에 따른 증여세 산출세액에 제2호에 따른 자산가액이 제3호에 따른 증여세 과세가액에서 차지하는 비율을 곱하여 계산한 금액으로 한다. 이 경우 필요경비로 산입되는 증여세 상당액은 양도가액에서 법 제97조제1항 및 제2항의 금액을 공제한 잔액을 한도로 한다.

1. 거주자가 그 배우자 또는 직계존비속으로부터 증여받은 자산에 대한 증여세 산출세액(「상속세 및 증여세법」 제56조에 따른 증여세 산출세액을 말한다)
2. 법 제97조의2제1항에 따라 양도한 해당 자산가액(증여세가 과세된 증여세 과세가액을 말한다)
3. 「상속세 및 증여세법」 제47조에 따른 증여세 과세가액

The amount equivalent to gift tax under Article 97-2(1) and (5) of the Act shall be calculated by multiplying the amount of gift tax calculated under subparagraph 1 by the ratio that the asset value under subparagraph 2 bears to the taxable value of the gift tax under subparagraph 3. In this case, the amount equivalent to gift tax included in necessary expenses shall be limited to the balance remaining after deducting the amounts under Article 97(1) and (2) of the Act from the transfer price. 1. The amount of gift tax calculated on assets donated by a resident from his or her spouse or lineal ascendants or descendants (referring to the amount of gift tax calculated under Article 56 of the Inheritance and Gift Tax Act). 2. The value of the relevant asset transferred in accordance with Article 97-2(1) of the Act (referring to the taxable value of the gift tax on which gift tax has been imposed). 3. The taxable value of the gift tax under Article 47 of the Inheritance and Gift Tax Act.

③

법 제97조의2제4항을 적용할 때 가업상속공제적용률은 다음 각 호의 구분에 따른 비율로 한다. <개정 2026.2.27>

1. 「소득세법」을 적용받는 가업(이하 이 조에서 "개인가업"이라 한다)의 경우: 「상속세 및 증여세법」 제18조의2제1항에 따라 상속세 과세가액에서 공제한 금액(이하 이 호에서 "가업상속공제금액"이라 한다)을 같은 항 각 호 외의 부분 전단에 따른 가업상속 재산가액으로 나눈 비율. 이 경우 가업상속공제가 적용된 자산별 가업상속공제금액은 가업상속공제금액을 상속 개시 당시의 해당 자산별 평가액을 기준으로 안분하여 계산한다.
2. 「법인세법」을 적용받는 가업(이하 이 조에서 "법인가업"이라 한다)의 경우: 해당 법인가업의 총자산가액(상속개시일 현재 「상속세 및 증여세법」 제4장에 따라 평가한 가액을 말한다) 중 상속개시일 현재 같은 법 시행령 제15조제5항제2호에 따른 사업무관자산을 제외한 자산가액이 차지하는 비율

When applying Article 97-2(4) of the Act, the rate of business succession deduction shall be the ratio as classified in the following subparagraphs. <Amended Feb. 27, 2026> 1. In the case of a business subject to the Income Tax Act (hereinafter referred to as a "personal business" in this Article): The ratio obtained by dividing the amount deducted from the taxable value of inheritance tax under Article 18-2(1) of the Inheritance and Gift Tax Act (hereinafter referred to as the "amount of business succession deduction" in this subparagraph) by the value of business succession assets as provided in the first part of each subparagraph of the same Article. In this case, the amount of business succession deduction applicable to each asset shall be calculated by apportioning the amount of business succession deduction based on the appraised value of each asset at the time of commencement of inheritance. 2. In the case of a business subject to the Corporate Tax Act (hereinafter referred to as a "corporate business" in this Article): The ratio that the value of assets of the corporate business (referring to the value appraised according to Chapter 4 of the Inheritance and Gift Tax Act as of the date of commencement of inheritance), excluding assets unrelated to the business as provided in Article 15(5)2 of the Enforcement Decree of the same Act as of the date of commencement of inheritance, bears to the total asset value of the corporate business.

④

법 제97조의2제4항의 적용 대상이 되는 가업상속공제가 적용된 자산은 다음 각 호의 구분에 따른 자산으로 한다. <신설 2026.2.27>

1. 개인가업의 경우: 「상속세 및 증여세법 시행령」 제15조제5항제1호에 따른 사업용 자산
2. 법인가업의 경우: 「상속세 및 증여세법 시행령」 제15조제5항제2호에 따른 주식등

Assets to which the business succession deduction is applied, which are subject to Article 97-2(4) of the Act, shall be the assets as classified in the following subparagraphs. <Newly established Feb. 27, 2026> 1. In the case of a personal business: Business assets as provided in Article 15(5)1 of the Enforcement Decree of the Inheritance and Gift Tax Act. 2. In the case of a corporate business: Stocks, etc. as provided in Article 15(5)2 of the Enforcement Decree of the Inheritance and Gift Tax Act.

Translation

Machine translation. The Korean text is authoritative.

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