[기고]오피스텔의 세법상 취급

ǽ ü зȴ. ǻ 뵵 ְſ ǽ ޵DZ⵵ ϰ λ 뵵 ϴ 쵵 ־ ڵ ǰ 䱸ȴ.

ǽڿ ߻ϴ ̽ ҵ漼 1 1 絵ҵ漼 빮. ü̴ ǽ ǻ ְſ ҵ漼 ޵ȴ. Ϲ ÿ ְſ ǽڱ ϳ 絵ϴ Ȳ ڰ Ģ 1 1 ϰ ȴ(Ͻ 2 ).

ǽ ְſ ǻ ԽŰ , ⡤ , ̳ ǹ , Ӵ ɴ. ǽ Ӵ Ӵ ο ԽŰ ʴ 䱸ϴ 찡 ִµ ̴ ԽŰ ְſ ǽڷ ޵Ǵ ̴.

ǽ ְſ  뵵 Ȯ ʴ´. 켱 ϵǴ λ 뵵 漼 ΰǸ ú 4.6% 漼(Ư, 汳 ) δؾ Ѵ. ̹ ְſ ǽ Ե ٸ ڷ 漼 ߰ ִٴ ̴.

꼼 뵵 ΰȴ. ְſ ǽ 뺸 꼼 δϴ ݸ ְſ 꼼 ߰ պε꼼 Ѵ. ü 鿡 ְſ ǽ ϴٰ .

ΰġ 鿡 ǽ 뵵 ΰġ οȴ. Ը ΰġ ȴ. ٸ ְſ ǽڿ ִ ִ. λ 뵵 Ѵٸ ʴ´ٰ ô. ΰġ ϰ ǽ ڴ ⼼׿ Լ ش ǽ ְſ Ӵϴ Լ . Ӵ ΰġ 鼼Ǵ 鼼̰ 鼼 ؼ Լ ʱ ̴.

ó ǽ 뵵 ޸ ޵ȴ. ġ ̼ٿȭ ϴ ̱⵵ ϰ Ե ǽڿ ΰǵ ϰ ؼϴ . Թδ ڵ ȥ ʵ ǽڿ ܼϰ ϰǰ ϴ ٶ ̳ Ͽ 뵵 ʵ ڵ ó ʿ䰡 ִ.

ȭ ȭ ȣ/= ȭ

ȭ ȭ ȣ ֿ оߴ ۰ ڹ̴. μ, ҵ漼, 漼, ΰġ, ӡ, , ּ ó 㰡, Ժΰ پ óа , ڹ óϰ 汹û, ȹ, ȭü, ڿ, 긲û ó ڹ ؿԴ.