소득세법
Article 64 (Special Rules for Tax Calculation for Real Estate Dealers)
제64조 부동산매매업자에 대한 세액 계산의 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
대통령령으로 정하는 부동산매매업(이하 "부동산매매업"이라 한다)을 경영하는 거주자(이하 "부동산매매업자"라 한다)로서 종합소득금액에 제104조제1항제1호(분양권에 한정한다)ㆍ제8호ㆍ제10호 또는 같은 조 제7항 각 호의 어느 하나에 해당하는 자산의 매매차익(이하 이 조에서 "주택등매매차익"이라 한다)이 있는 자의 종합소득 산출세액은 다음 각 호의 세액 중 많은 것으로 한다. <개정 2014.12.23, 2017.12.19, 2020.12.29>
1. 종합소득 산출세액
2. 다음 각 목에 따른 세액의 합계액
- 가. 주택등매매차익에 제104조에 따른 세율을 적용하여 산출한 세액의 합계액
- 나. 종합소득과세표준에서 주택등매매차익의 해당 과세기간 합계액을 공제한 금액을 과세표준으로 하고 이에 제55조에 따른 세율을 적용하여 산출한 세액
The comprehensive income tax amount calculated for a resident who operates a real estate business, as prescribed by Presidential Decree (hereinafter referred to as a "real estate dealer"), and who has gains from the sale of assets falling under any of the following categories, including gains from the sale of sale rights (limited to sale rights) as referred to in Article 104 (1) 1., 8., or 10., or any of the categories under Article 104 (7) (hereinafter referred to as "gains from the sale of housing, etc." in this Article), shall be the greater of the following tax amounts: <Amended by Act No. 12956, Dec. 23, 2014, Act No. 15197, Dec. 19, 2017, Act No. 17841, Dec. 29, 2020> 1. The comprehensive income tax amount calculated. 2. The sum of tax amounts under the following subparagraphs: a. The sum of tax amounts calculated by applying the tax rates under Article 104 to gains from the sale of housing, etc. b. The tax amount calculated by applying the tax rates under Article 55 to the taxable income calculated by deducting the total amount of gains from the sale of housing, etc. for the relevant tax period from the comprehensive income taxable base.
부동산매매업자에 대한 주택등매매차익의 계산과 그 밖에 종합소득 산출세액의 계산에 필요한 사항은 대통령령으로 정한다.
The calculation of gains from the sale of housing, etc. for real estate dealers, and other matters necessary for the calculation of the comprehensive income tax amount, shall be prescribed by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.