Enforcement Decree of the Income Tax Act 제161조 — MArticle 161 (Calculation of Capital Gains Tax on Previously Owned Residential Housing, etc.)

Asl nusxa (koreyscha)

Tarjima

①

제154조제10항에 따른 1세대 1주택 및 제155조제20항 각 호 외의 부분 후단에 따른 직전거주주택보유주택(이하 이 조에서 "직전거주주택보유주택등"이라 한다)의 양도소득금액은 다음 계산식에 따라 계산한 금액으로 한다. <개정 2017.2.3><img src="http://www.law.go.kr/flDownload.do?flSeq=22010667" alt="img22010667" >┌─────────────────────────────────────┐│ 법 제95조 × 직전거주주택의 양도 당시 - 직전거주주택보유주택등 ││ 제1항에 따 직전거주주택 의 취득 ││ 른 보유주택등의 기준시가 당시의 기준시가 ││ 양도소득금 ─────────────────────────────││ 액 직전거주주택보유주택등의 - 직전거주주택보유주택등 ││ 양도 당시의 기준시가 의 취득 ││ 당시의 기준시가 │└─────────────────────────────────────┘</img>

The capital gains tax on the transfer of residential housing previously owned by a person who has resided in it, as referred to in Article 154 (10) for a single-family, single-home dwelling, and residential housing previously owned by a person who has resided in it, as referred to in Article 155 (20), excluding the proviso to each subparagraph (hereinafter referred to as "residential housing previously owned by a person who has resided in it, etc.") shall be calculated according to the following formula. <Amended by Feb. 3, 2017> ┌─────────────────────────────────────┐ │ Capital gains tax × Standard value at the time of transfer of the – Standard value at the time of acquisition of │ under Article 95 previous residential housing the residential housing previously owned by a │ (1) of the Act previously owned by a person person who has resided in it, etc. │ who has resided in it, etc. │ ───────────────────────────── │ Standard value at the time of transfer of the – Standard value at the time of acquisition of │ residential housing previously owned by a the residential housing previously owned by a │ person who has resided in it, etc. person who has resided in it, etc. └─────────────────────────────────────┘

②

제1항에도 불구하고 직전거주주택보유주택등이 법 제89조제1항제3호 각 목 외의 부분에 따른 고가주택인 경우 해당 직전거주주택보유주택등의 양도소득금액은 다음 각 호의 계산식에 따라 계산한 금액을 합산한 금액으로 한다. <개정 2013.2.15, 2022.2.15>

1. 직전거주주택 양도일 이전 보유기간분 양도소득금액<img src="http://www.law.go.kr/flDownload.do?flSeq=22010670" alt="img22010670" >┌────────────────────────────────────┐│ 법 제95조 제1 × 직전거주주택의 양 - 직전거주주택보유주 ││ 항에 도 당시 직전거주주 택 등의 취득 당시의 ││ 따른 양도소득 택보유주택 등의 기 기준시가 ││ 금액 준시가 ││ ─────────────────────────││ 직전거주주택보유주 - 직전거주주택보유주 ││ 택 등의 양도당시의 택 등의 취득 당시의 ││ 기준시가 기준시가 │└────────────────────────────────────┘</img>
2. 직전거주주택 양도일 이후 보유기간분 양도소득금액<img src="http://www.law.go.kr/flDownload.do?flSeq=112863507" alt="img112863507" >┌──────────────────────────────────────┐│ 법 제95조 제1 × 직전거주주택보 - 직전거주주택 양 × 양도가액 ││ 항에 따른 양 유주택 도 당시 직전거주 -12억원 ││ 도소득 금액 등의 양도당시의 주택보유주택 등 ││ 기준시가 의 기준시가 ││ ───────────────────── ──────││ 직전거주주택보 - 직전거주주택보유 양도가액 ││ 유주택 등의 양 주택 등의 취득 ││ 도당시의 기준시 당시의 기준시가 ││ 가 │└──────────────────────────────────────┘</img>

Notwithstanding paragraph (1), where the residential housing previously owned by a person who has resided in it, etc. is expensive housing under Article 89 (1) 3 of the Act, the capital gains tax on the transfer of such residential housing previously owned by a person who has resided in it, etc. shall be the sum of the amounts calculated according to the following formulas. <Amended by Feb. 15, 2013, Feb. 15, 2022> 1. Capital gains tax for the holding period prior to the transfer date of the previous residential housing ┌────────────────────────────────────┐ │ Capital gains tax under Article 95 × Standard value of the previous residential housing – Standard value at the time of acquisition of the │ (1) of the Act previously owned by a person who has resided in it, etc. residential housing previously owned by a person │ at the time of transfer of the previous residential housing who has resided in it, etc. │ previously owned by a person who has resided in it, etc. │ ───────────────────────── │ Standard value at the time of transfer of the – Standard value at the time of acquisition of the │ residential housing previously owned by a residential housing previously owned by a │ person who has resided in it, etc. person who has resided in it, etc. └────────────────────────────────────┘ 2. Capital gains tax for the holding period after the transfer date of the previous residential housing ┌──────────────────────────────────────┐ │ Capital gains tax under Article 95 × Transfer value of the residential housing – 1.2 billion won │ (1) of the Act previously owned by a person who has │ resided in it, etc. │ ───────────────────── │ Transfer value of the residential housing – Standard value at the time of acquisition of the │ previously owned by a person who has resided in it, etc. residential housing previously owned by a │ – Standard value at the time of transfer of the person who has resided in it, etc. │ residential housing previously owned by a │ person who has resided in it, etc. └──────────────────────────────────────┘

③

제1항 및 제2항에 따라 계산한 직전거주주택보유주택등의 양도소득금액이 법 제95조제1항에 따른 양도소득금액을 초과하는 경우에는 각각 그 초과하는 금액은 없는 것으로 한다. <개정 2013.2.15>

If the capital gains tax on the transfer of residential housing previously owned by a person who has resided in it, etc., calculated under paragraphs (1) and (2), exceeds the capital gains tax under Article 95 (1) of the Act, the excess amount shall be deemed to be zero, respectively. <Amended by Feb. 15, 2013>

④

제1항 및 제2항제1호에 따른 양도소득금액 계산시 장기보유특별공제액은 법 제95조 제2항 표1을 적용하고, 제2항제2호에 따른 양도소득금액 계산시 장기보유특별공제액은 법 제95조제2항 표2를 적용한다. <신설 2013.2.15>

The long-term holding special deduction for the calculation of capital gains tax under paragraph (1) and subparagraph 1 of paragraph (2) shall apply Table 1 of Article 95 (2) of the Act, and the long-term holding special deduction for the calculation of capital gains tax under subparagraph 2 of paragraph (2) shall apply Table 2 of Article 95 (2) of the Act. <Newly Inserted by Feb. 15, 2013>