메이플 | 지역주택조합, 재건축ㆍ재개발조합의 과밀억제권역 내 부동산 취득 중과세 해당 여부

기타 지역주택조합, 재건축ㆍ재개발조합의 과밀억제권역 내 부동산 취득 중과세 해당 여부

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댓글 댓글 1건 조회Hit 143,947회 작성일Date 25-01-17 00:06

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Q. 본점이 서울인 법인이 설립 후 5년 이내에 과밀억제권역 부동산을 취득하는 경우 취득세를 중과하는 것으로 알고 있습니다.

다른 요건을 모두 충족한 주택법에 따른 지역주택조합 또는 도시및주거환경정비법에 따른 재건축 및 재개발조합이 과밀억제권역내 용지를 취득하는 경우에도 법인으로 보아 과밀억제권역 취득세가 중과되는 것인지 궁금합니다.

A. 대도시 내 법인에 대한 중과세는 법인에 한하여 중과세를 하고 있습니다. 여기서 법인의 범위는 법인등기를 기준으로 판단하는 것이기 때문에 법인등기가 되지 아니하고 주무부장관의 허가만 받은 경우에는 법인으로 볼 수가 없는 것입니다. 또한 법인격이 없는 단체는 법인으로 보지 아니하고, 단순한 법인이 아닌 단체로서 법인의 범위에서 제외되는 것입니다.

따라서 개인단체(법인격 없는 사단이나 재단, 종중 등 단체 포함)은 상기의 법인에서 제외되므로, 지역주택조합은 중과되지 아니하는 것으로 판단됩니다.

한편, 지방세법 제13조 제2항 단서 및 같은 법 시행령 제26조 제1항 제28호에 따르면 「도시 및 주거환경정비법」 제35조 또는 「빈집 및 소규모주택 정비에 관한 특례법」 제23조에 따라 설립된 조합이 시행하는 「도시 및 주거환경정비법」 제2조 제2호의 정비사업 또는 「빈집 및 소규모주택 정비에 관한 특례법」 제2조 제1항 제3호의 소규모주택정비사업은 중과세가 되지 아니합니다. 따라서 재건축주택조합ㆍ재개발주택조합은 상기 취득세 중과가 되지 아니합니다.

참고로, 지방세법 제13조 제2항 단서 및 같은 법 시행령 제26조 제1항 제3호에서 주택법 제4조에 따라 국토교통부에 등록된 주택건설사업자가 주택건설용으로 취득하는 부동산에 대하여는 취득세 중과세 예외 대상으로 규정하고 있습니다.

관련규정 : 지방세법 제13조[과밀억제권역 안 취득 등 중과], 동법 시행령 제26조[대도시 법인 중과세의 예외]

이전글국가유공자와 공동으로 취득한 차량 지분을 1년 이내에 이전받는 경우 취득세 추징 대상 여부 25.01.17
다음글부가가치세 예정고지를 받은 경우 납세의무 성립일 25.01.17

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per 작성일 Date 25-09-17 16:01

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