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

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

When a household that owns one house in the country temporarily owns one house and one pre-sale right by acquiring a pre-sale right before transferring the house (hereinafter referred to as "former house" in this paragraph), and 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, 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 2022.2.15, 2023.2.28, 2025.12.30> 1. After the completion of the house acquired through the pre-sale right, the entire household shall move into the house within three years (including cases where some members of the household cannot move due to reasons such as schooling, work, illness, or other unavoidable circumstances prescribed by the Minister of Economy and Finance) and reside there continuously for at least one year. 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 one other house (only a house owned at the time of inheritance, or a newly built house acquired after the completion of business implementation through a union member's right to occupy or a pre-sale right owned at the time of inheritance; houses or union member's rights to occupy or pre-sale rights received as gifts from the deceased within two years prior to the date of inheritance, and newly built houses acquired thereafter, are 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 country, and Article 154 (1) shall apply. However, if the heir and the deceased were one household at the time of inheritance, and if the house is owned by a lineal descendant (including the spouse's lineal descendant, and only if one or both of them are 60 years or older and own one house at the time of merging households) to support them, and the pre-sale right was owned before merging the households, it shall be deemed as an inherited pre-sale right (hereinafter the same applies in subparagraph 4 of paragraph ⑤). 1. The pre-sale right owned by the deceased for the longest period. 2. If there are two or more pre-sale rights with the same ownership period by the deceased, one pre-sale right selected by the heir. ⑤ When a household owns one house acquired by inheritance (subparagraph 1), one union member's right to occupy (subparagraph 2), or one pre-sale right (subparagraph 4) and one general house acquired by a cause other than inheritance (hereinafter referred to as "general house" in this paragraph), and one pre-sale right acquired by a cause other than inheritance, and transfers the general house, it shall be deemed as owning a general house and a pre-sale right acquired by a cause other than inheritance in the country, 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 newly built houses acquired after the completion of business implementation through houses, union member's rights to occupy, or pre-sale rights received as gifts from the deceased within two years prior to the date of inheritance). <Amended on 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 union member's right to occupy in cases where 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 union member's rights to occupy at the time of inheritance, it shall be limited to one union member's right to occupy according to the order of subparagraphs of Article 156-2 (6). 3. In the case of jointly inherited union member's rights to occupy, the person falling under each subparagraph shall be deemed to own the jointly inherited union member's right to occupy according to the order of the following subparagraphs. 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 and disposal plan for redevelopment, reconstruction, or small-scale reconstruction projects, etc. of the jointly inherited union member's right to occupy (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 pre-sale right in cases where the deceased did not own a house or a union member's right to occupy 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 of 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 of the following subparagraphs. a. The heir with the largest inheritance share. b. The oldest person.

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

A person who intends to apply the provisions of paragraphs ② to ⑧ shall submit to the head of the tax office having jurisdiction over the place of taxation, along with the "Application for Special Case Application of One Household, One House for Pre-sale Right Owners" prescribed by the Minister of Economy and Finance, the following documents by the deadline for reporting the taxable income of capital gains under Article 105 or Article 110 of the Act. <Amended on 2025.12.30> 1. A copy of the resident registration card (limited to cases where the resident registration form cannot be confirmed under paragraph ⑪). 2. A housing supply contract. 3. Other documents prescribed by the Minister of Economy and Finance.

Upon receiving the "Application for Special Case Application of One Household, One House for Pre-sale Right Owners" under paragraph ⑨, the head of the tax office having jurisdiction over the place of taxation shall confirm the following documents 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 confirmation of the document in subparagraph 1, it shall be submitted. 1. A copy of the resident registration ledger. 2. A copy of the land and building ledger of the transferred house. 3. A copy of the land and building ledger of the rural house (limited to cases where paragraph ⑧ is applied).