신방수 세무사의 부동산 감정평가 세무 가이드북 (2025.3)

국내 최초! 감정평가를 활용한 부동산 세무 가이드북!

부동산 세금의 크기를 결정하는 요소 중 하나는 세율이지만, 그에 못지않게 중요한 것이 바로 부동산 가격을 시가로 평가해서 과세하는지의 여부다. 최근 중앙정부나 지방자치단체 등 과세관청에서 부동산 관련 세금을 시가로 과세하는 경향이 짙어지고 있다. 이는 시장에서 형성되는 거래가격을 알 수 없는 상가나 토지 등에 대해 기준시가로 상속세나 취득세 등을 내면, 과세관청이 감정평가를 받아 신고가액을 수정시켜 세금을 추징하는 일들이 비일비재하게 일어나고 있기 때문이다. 따라서 사전에 이러한 문제를 예방하기 위해서는 특별 대책이 필요한데, 그 중 대표적인 것이 바로 감정평가를 활용하는 것이다.

이 책에서는 부동산 감정평가를 활용한 다양한 절세법을 다루며, 과세기준이 중요한 부동산 관련 세금에 대해 과세관청의 시가 과세 기조가 강화되고 있는 요즘, 부동산 감정평가를 활용해서 시가 과세에 제대로 대응하는 것은 물론이고, 세목별로 이를 잘 활용하는 방법을 알려준다. 예를 들어 신고 후 매매사례가액이 뒤바뀌는 것을 방지하기 위한 감정평가 전략, 토지와 건물의 일괄 공급 시 감정평가를 활용해 부가세와 양도세를 줄이는 원리 등이 이에 해당한다.

최근 점점 강화되고 있는 과세관청의 감정평가사 내용 및 이에 관한 대응 방법도 체계적으로 다루며, 국세법과 지방세법상의 시가평가제도를 비교해서 명확한 세법 적용을 할 수 있도록 심혈을 기울였다. 이 책을 통해 꼬리에 꼬리를 무는 부동산 감정평가 세무에 관한 모든 궁금증을 해결해보자!

지은이 : 신방수

국내 세무업계에서 가장 많은 책을 쓰고, 가장 많은 독자층을 탄생시킨 베테랑 세무사다. 또한, 연간 강의를 100회 이상 하면서 독자들과 소통을 늘리고 있다. 현재 기업과 개인고객을 위해 다양한 컨설팅 및 세무회계 서비스 제공도 병행하고 있다.

한양대학교 경영학과를 졸업하고, 연세대학교 법무대학원에서 조세법을 전공했다. 세무법인 정상 대표이사를 역임하고, 현재는 이 법인의 이사로 재직 중이며, 건설기술교육원에서 세법 전담 교수로도 활동하고 있다. MBC·KBS·SBS 등 공중파 방송은 물론이고, YTN 등에도 출연하고 있다.

저서로는 초베스트셀러인 《합법적으로 세금 안 내는 110가지 방법》 시리즈, 《2025 확 바뀐 부동산 세금 완전 분석》, 《확 바뀐 보험 절세 가이드북》, 《개인사업자를 유지할까 법인사업자로 전환할까》, 《확 바뀐 상가 투자 세무 가이드북》, 《비거주자 부동산 절세 가이드북》, 《가족 간 상속·증여 영리법인으로 하라!》, 《메디컬 건물, 이렇게 취득하고 운영하라》, 《부동산 투자·중개·등기 세무 가이드북》, 《부동산 세무 가이드북》, 《기업회계 실무 가이드북》, 《상속·증여 세무 가이드북》, 《부동산 매매사업자 세무 가이드북》, 《가족법인 이렇게 운영하라》, 《병의원세무 가이드북》, 《재건축·재개발 세무 가이드북》, 《법인 부동산 세무리스크 관리노하우》, 《양도소득세 세무 리스크 관리노하우》, 《회사 세무리스크 관리노하우》, 《IFRS를 알아야 회계가 보인다》 등 90여 권이 있다.

머리말··································································································· 4

일러두기································································································· 9

제1장 · 부동산 가격과 세무상 쟁점

지금은 부동산 시가 과세의 시대!································································· 17

시가란 뭘까?························································································· 19

세법상 시가의 종류와 측정방법··································································· 23

시가 과세를 뒷받침하는 제도들··································································· 28

현행 시가평가제도의 문제점······································································ 33

시가 과세제도에 대한 납세자의 대응책························································· 38

[절세탐구] 부동산 세금의 과세기준······························································ 41

제2장 · 국세법과 지방세법상의 재산평가방법

재산평가의 순서····················································································· 47

당해 재산의 시가(매매·감정·수용·경매·공매가액)··················································· 51

유사재산의 시가(매매·감정·수용·경매·공매가액)···················································· 55

유사한 재산에 대한 매매사례가액을 찾는 방법················································ 58

매매사례가액으로 신고하면 손해 보는 이유···················································· 64

보충적 평가방법에 따른 재산평가································································ 68

평가심의위원회의 심의를 통한 시가평가······················································· 72

[절세탐구] 국세법과 지방세법상 시가평가 제도의 비교····································· 77

제3장 · 감정평가가 대세가 된 이유

최근 감정평가를 많이 하는 이유·································································· 83

감정평가의 장점 1 : 세법상 시가로서의 안정성이 높다······································ 86

감정평가의 장점 2 : 부당행위에 대한 리스크를 감소시킨다································ 89

감정평가의 장점 3 : 안분계산 시 활용도가 높다·············································· 94

감정평가의 장점 4 : 자산재평가에 적합하다··················································· 98

[절세탐구] 세목별 감정평가 사용 용도·························································101

제4장 · 감정평가로 취득세를 줄이는 방법

취득세와 과세기준·················································································107

지방세법상 시가인정액············································································110

무상취득과 감정평가···············································································114

유상승계·원시취득·부담부증여와 감정평가···················································118

[절세탐구] 지방세법상 시가평가 규정분석····················································122

제5장 · 감정평가로 부가세를 줄이는 방법

부가세와 과세기준·················································································127

부동산 일괄공급과 과세표준 안분계산·························································131

건물 가액을 줄여 부가세를 줄이는 방법·······················································136

[절세탐구] 건물 취득 후 철거 시 부가세 처리법 분석·······································140

제6장 · 감정평가로 양도세를 줄이는 방법

양도세와 과세기준·················································································147

토지와 건물의 양도가액 구분과 감정평가·····················································151

고가주택과 비사업용 토지의 양도 시 양도세 계산법········································155

건물 가액을 0으로 하는 경우의 양도세 실익분석············································159

취득가액 입증방법 1(유상 승계취득)······························································165

취득가액 입증방법 2(무상취득)····································································169

이축권, 영업권 등과 감정평가···································································173

양도세 부당행위계산과 시가·····································································177

절세탐구 양도세 부당행위계산과 시가평가분석············································180

제7장 · 감정평가로 상속세와 증여세를 줄이는 방법

상증세와 과세기준·················································································185

상속세와 증여세 재산평가방법··································································188

상속세 및 증여세와 감정평가 기준······························································192

고액 부동산 상증세 신고 시 감정가액 활용법·················································196

저가 양도와 상증법상 시가평가··································································199

[절세탐구 1] 상증법과 시가평가(기본)·····························································203

[절세탐구 2] 상증법상 시가평가에 대한 세무상 쟁점 분석···································209

[절세탐구 3] 납세자의 국세청 감정평가사업에 대한 대응방법·······························222

제8장 · 감정평가로 법인세를 줄이는 방법

법인의 부동산과 과세기준········································································229

개인과 법인의 거래 시 감정평가·································································233

법인에 대한 상속·증여와 감정평가······························································237

법인의 부동산과 자산재평가·····································································241

[절세탐구 1] 법인세와 종합소득세의 시가평가법··············································246

[절세탐구 2] 부동산 과다보유법인의 비상장주식 평가방법··································249

제9장 · 감정평가 받기 전에 알아야 할 것들

감정평가 시행 전에 점검해야 할 것들··························································259

세무 실무상 감정평가 진행절차··································································262

감정평가 대상의 선정방법········································································265

세목별로 필요한 감정평가 개수··································································268

소급감정가액 세법상 인정 여부··································································272

감정가액이 인정되지 않는 부실감정의 범위···················································276

[절세탐구] 감정평가수수료와 세무처리법·····················································280

부록 · 부동산·입주권·분양권 재산평가법

아파트································································································285

단독주택, 상가주택················································································288

토지(농지, 나대지 등)·················································································290

상업용 건물··························································································292

분양권 또는 입주권·················································································295