Zipkonomy TV officetel · sale now Aemul Complex | Hankyung.com

▶ Lee Seung-Hyun, Representative Accountant, Jinjin Tax Accounting Firm
Hi. This is Seung-Hyun Lee, Accountant at Byeonggi Savings Law. Last time, when calculating the homeownership tax, I looked at the number of houses. The most important part of the number of houses to consider when purchasing a house is that in the case of new sales rights, residence rights of members and residential offices, they are included in the number of houses when calculating the property tax. acquisition.

Now, this regulation is applicable to new residence rights, sales rights and offices acquired after the law was changed on August 12, 2020. So let’s take an example. There were 5 pre-sale tickets purchased before August 12. But I will tell you that this time I will live in a new house. So, since sales tickets, moving tickets and offices purchased before August 12 do not count towards the number of houses, this new house can only be acquired with a purchase tax of 1 to 3% as before.

However, after August 12, if you buy a sales ticket, a moving ticket or an officetel. So all those new acquisitions will go to the number of houses. So, I bought a pre-sale ticket after August 12. Then, if you buy a home in an area subject to adjustment, you become a person with two homes and 8% acquisition tax is applied.

These new rules for entering the number of houses do not apply to sales tickets, move-in tickets and office hostels that were contracted before August 12 and purchased after August 12.

Even if we acquire the right to sell, we do not pay the acquisition tax. You will pay the acquisition tax just at the time you pay the balance of your occupancy rights. In the case of move-in tickets, once completed, an acquisition tax will be charged. You may be wondering how you pay the acquisition tax when you convert to a new home.

This is also divided into before and after August 12. Pre-sale rights, occupancy rights, and these items purchased before August 12 will end with a 1-3% home purchase tax rate as before, even if acquired by paying the balance after this law enters into force.

However, if you buy a pre-sale immediately after August 12, or if you acquire a tenant’s right, the situation is a little different. If I already have 2 houses, I acquired the right to sell after August 12. In that state, when the right of sale is converted to a new apartment two years later, if the two existing houses are said to be sold and left homeless, what percentage of the purchase tax must be paid when the right of sale is converted into a new house? You may also be curious about this.

In this case, depending on the number of homes at the time of acquiring the right of sale, after being newly built, the acquisition tax is subject to heavy taxation. So if the person who used to be a second owner acquires the right to sell, it becomes the third right to acquire. You will pay a 12% acquisition tax.

Now, what about the officetel? In the case of an officetel, it can be used as a home or as a shopping center. For study purposes, it will be a neighborhood housing facility.

However, when it comes to office shelters that are included in the number of houses in the acquisition tax, it only applies to office shelters that tax the property tax as houses first. So now you received your property tax bill in July and September. If you check to see if you are paying property tax for the house or if it is divided by building and land on that bill, you can determine if this office will be included in the number of houses when you purchase another house.

Also, office shelters purchased before August 12 are not included in the number of houses at all when I purchase additional houses. For newly acquired office shelters after August 12, only those who pay property taxes as a home are included in the number of houses, so you can assume that when you buy another house, it can turn into a high tax.

How do I see if I have a pre-sale officetel and I have a pre-sale right? It has not yet been decided whether to use it as a home or as a shopping center. Therefore, when acquiring other houses, the right of sale of officetel is excluded from the number of houses.

When I say that I acquire an officetel while I am a person with multiple households, the acquisition tax rate of this acquired officetel is also in the state where it is not determined whether it will be acquired and used as a home or as a shopping center.

Now, some ways to avoid the home purchase tax. Let me tell you about these parts. If we buy a new home while we own a home, we will not impose heavy taxes on the acquisition tax. This is because there are many cases where a person who already owns a home moves or purchases an additional home for some unavoidable reason. In this case, a separate regulation has been established that does not impose a high acquisition tax for temporary two-home dwellings.

Now, let’s take an example of how to do it. I have 1 house. However, I am buying one more house in the newly adjusted area. So, since you are buying a second home in the area subject to adjustment, you will have to face the hefty 8% acquisition tax. Now the 8% acquisition tax should be subject to high taxes, but once you buy this house, it will be considered a temporary two-house dwelling and give you a low 1-3% acquisition tax as before.

However, I have to sell my existing home within the two-home time period. How long is the time period when the acquisition tax is not heavily taxed? Now this is a little different from the area subject to adjustment and the area subject to no adjustment. First of all, when the existing house is in the area to be adjusted, I bought a new house in the area to be adjusted, in this case I have to sell the old house within a year of buying the new one.

If you do not sell your old house within the term, then you will be charged the difference between the heavy tax and the acquisition tax that I paid earlier, and that part will be paid additionally, and you will also pay the fines, so you must respect that period correctly.

If I buy a new home in an unadjusted area, should I sell the existing home within 3 years? So, is it not possible to levy the tax on acquisitions? There are some people who ask like this. If a person in an area subject to adjustment purchases an area subject to non-adjustment, the acquisition tax is not heavily taxed.

If we are two houses and the new house is an unadjusted area, 1 ~ 3% is applied as before. Whether the existing home is in an adjustment area or a non-adjustment area, if the new home is a non-adjustment area, it is not subject to high acquisition tax because it is the second home. So even if you don’t sell your old home in a few years, you can’t apply the high acquisition tax.

But what if one of the old or new houses is a ticket for sale or a move-in ticket? I am going to assume that I have a house and the new house I live in is not yet a house, but a right of sale.

Then you must sell your existing home within 3 years of purchasing this lot. However, since this right of sale has not yet been converted to a new apartment, if you sell your existing home within 3 years after the right of sale is converted to a new apartment, you will not be subject to acquisition tax. elevated.

This is the same even in the case of a previous house. What I already had is a sales ticket, but the new one I bought is a house. So if the sales ticket you had previously pays off and you convert to a new apartment, you just have to sell the existing house within 3 years from then. If any of the above homes or alternative homes are eligible to occupy or sell, please remember that our two home time period will increase to one to three years after the home purchase by paying the balance. .

The second thing to remember. Originally for 2 temporary houses, I own the old house and bought a new house, but I have to sell the existing house within 3 or 1 year of buying this new house, so I am not taxing heavily on property tax. acquisition. However, if one of the two is a moving ticket or a sales ticket, it doesn’t matter which one sells in one or three years.

For example, I bought a sales ticket while I had a house. Then this ticket of sale will pay the balance over time. Then it became an apartment. If it is as it is, it would be necessary to sell the original house within 3 to 1 year. However, if one of the two is the right of sale, the acquisition tax is not subject to high tax, even if the newly purchased right of sale is converted to a house, and even if the new house is sold or sold First.

If either is a move-in ticket or a pre-sale ticket, you can sell the one you bought first or the one you bought later. It is also good to remember that the term will increase to one or three years after paying the balance of the pre-sale and occupancy tickets. Until now, Seung-Hyun Lee was an accountant. Thank you.

plan Zipconomy Television Executive Cho Seong-geun Director of Construction and Real Estate
Progress Reporter Jeon Hyeong-jin Filming and editing Yunhwa Kim Police Department
doing The Korean Economic Journal Hankyung.com