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