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    양도소득세 1세대 판정(조카가 기타 가족의 범위에 포함되는지 여부)

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 40,782회   작성일Date 23-12-09 16:04

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    Q. 거주자 갑은 2023.5.28. 거주 중인 주택을 양도하였다. 양도일 현재 거주자 갑은 배우자, 모친, 조카가 함께 같은 주소지에서 생계를 같이 하고 있는데, 조카가 주택 1채를 보유하고 있다. 거주자 갑과 같은 주소지에서 생계를 같이 하는 조카가 소득세법에 따른 1세대에 해당하는지? 


    A. 기타 가족은 거주자 및 그 배우자의 직계존비속(그 배우자 포함) 및 형제자매를 말하므로 주택 양도일 현재 주택을 양도한 본인과 같은 주소지에서 생계를 같이하는 조카는 주택을 양도한 본인과 같은 세대에 해당하지 않음(사전-2020-법령해석재산-0641, 2020.12.17.)


    bdd898648c1e208c2230c6ca85dd7787_1702105480_893.jpg
     

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