100가지 키워드로 쉽게 풀어 쓴 상속·증여 절세노트

100가지 키워드로 쉽게 풀어 쓴 상속·증여 절세노트

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Description
상속과 증여, 언젠가 반드시 마주할 문제라면
지금, 제대로 알고 준비해야 한다
부모의 재산을 물려받거나, 자녀에게 재산을 이전하는 일은 누구에게나 언젠가 찾아온다. 그러나 막상 그 순간이 다가오면 대부분은 같은 질문 앞에서 멈칫한다.
“세금은 얼마나 나올까?”, “상속이 나을까, 증여가 나을까?”, “언제, 무엇부터 준비해야 할까?”
이 책은 이러한 질문에 정면으로 답하는 책이다. 상속세와 증여세를 둘러싼 복잡한 제도와 절차를 가장 많이 묻는 100가지 질문으로 정리해, 누구나 필요한 순간 바로 찾아보고 이해할 수 있도록 구성되어 있다.

또한, 많은 사람들이 상속세와 증여세를 ‘부유층의 세금’이라고 생각하지만, 현실은 다르다. 집 한 채, 예금, 보험금만 있어도 예상보다 큰 세금 부담이 발생할 수 있다. 그 차이를 만드는 것은 단 하나, 미리 알고 준비했는가다. 다시 말해, 상속과 증여를 단순한 세금 계산 문제가 아니라, 가족 관계와 재산 구조, 생전의 선택이 함께 얽힌 문제인 것이다.
저자

이상화

상속세및증여세전문으로첫발을내디뎠다.수많은사례를상담하고,컨설팅하면서더욱열심히공부하고부딪히며일했다.개인사무실과세무법인에서경험을쌓았고,현재는종로에서상속·증여를전문으로다루고있으며,이승택세무사와함께유튜브채널‘동감세무사’를운영중이다.많은분을만나고상담하면서그분들이꼭필요하고알아야할것들이무엇인지항상고민한다.그러한내용을책에담았다.

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목차

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Chapter01상속세
001.가상자산(코인)-상속받은가상자산도세금을내나요?································12
002.가업-가업상속공제는어떻게받을수있나요?········································14
003.간주상속재산-간주상속재산이란무엇인가요?········································17
004.감정평가-상속받은부동산,감정평가받아야하나요?·······························19
005.공동명의-공동명의부동산은어떻게평가하나요?····································21
006.공동상속인-상속인이여러명일경우누가신고하나요?·····························22
007.공제-기초공제와인적공제란무엇인가요?·············································23
008.공제한도-상속공제는한도가얼마까지되나요?·····································26
009.과세대상-상속세과세대상에는어떤자산이포함되나요?·························28
010.금융거래-10년이내거래내역을다봐야하나요?··································29
011.금융재산-금융재산이란무엇인가요?···················································31
012.납부방법-상속세납부방법에는어떤것이있나요?·································33
013.납부대상-상속세는누가내야하나요?················································35
014.대습상속-대습상속의자격요건이무엇인가요?······································37
015.동거주택-동거주택상속공제는무엇인가요?··········································39
016.매매중상속발생-부동산매매중에상속이발생하는경우상속재산금액은얼마인가요?·······························································41
017.면제-상속세를안내도되는경우가있나요?··········································43
018.미신고-상속세신고를하지않으면어떻게되나요?··································45
019.물납-현금이부족한데,상속세를다른재산으로낼수있나요?·····················47
020.배우자-배우자상속공제로상속세를줄일수있나요?································50
021.법인주식-주식을상속받았는데세금이발생하나요?································52
022.병원비-병원비도상속재산에서공제가되나요?·······································54
023.보험금-보험금을수령했는데,전부상속재산에포함되나요?·······················56
024.비과세재산-비과세되는상속재산이있나요?··········································58
025.사실혼-법률혼과사실혼은어떤차이가있나요?······································61
026.사업자-사업자를상속받으면어떻게하나요?·········································63
027.사전증여vs상속-사전증여와상속중어떤것이유리한가요?·····················65
028.사후관리-상속세신고를했는데사후관리를따로받나요?························68
029.상속세할증-상속세할증이있다고하는데,어떤경우에할증받나요?·············71
030.상속주택-상속주택이여러채일경우어떻게하나요?·······························73
031.상속포기-상속포기를하면상속세를내지않아도되나요?··························75
032.세무대리인-세무대리인을반드시선임해야하나요?·······························78
033.세무조사-세무조사,어떻게받고언제진행되나요?································81
034.수정신고-신고후수정이가능한가요?·················································85
035.실거주-실거주여부가세금에영향을미치나요?······································87
036.납세지-상속세는어디에신고하나요?···················································89
037.상속세시기-상속세는언제,어떤경우에발생하며,언제까지납부해야하나요?·································································91
038.연대납세의무-다른상속인이상속세를내지않으면어떻게되나요?·············93
039.영농-영농상속공제는누구에게적용되나요?··········································96
040.예술품(미술품)-서화,골동품등예술품도상속재산에포함되나요?·················99
041.유류분-유류분청구가상속세에영향을미치나요?··································102
042.유언장-유언장이있을경우,상속세계산은어떻게하나요?······················104
043.이혼-이혼시재산을분할할때세금을어떻게해야하나요?······················107
044.입양-입양되었는데,상속재산을받을수있나요?···································109
045.장례비-장례비용도공제되나요?······················································111
046.재상속공제-상속받은재산을다시상속하는경우,또세금을내야하나요?····113
047.재평가심의위원회-국세청에서상속재산을평가한다는데,언제,어떻게평가하나요?·································································115
048.제척기간-상속세의제척기간은몇년인가요(제척기간의의미)?··················117
049.부모님사망시주의점-상속및자산관리를어떻게해야하나요?···········119
050.증여재산-증여재산은어떻게포함되나요?···········································121
051.지분포기대가-상속부동산지분을포기하고,현금으로받을때는어떻게해야하나요?···············································123
052.차명자산-가족명의의주식이나현금은어떻게처리하나요?···················125
053.차용-부모님께드린돈이있는데,상속세를줄일수있나요?······················127
054.채무-채무도공제되나요?······························································130
055.체납-상속세체납을하면어떻게되나요?············································132
056.추정상속재산-추정상속재산이란무엇인가요?······································135
057.평가-상속재산은어떻게평가되나요?················································137
058.해외거주-상속인중에해외에거주하고있는사람이있는데,어떻게해야하나요?·······································································140
059.해외재산-해외재산도상속세과세대상인가요?····································141
060.협의분할-상속재산의분할은어떻게하나요?······································143

Chapter02증여세
061.증여세-증여세는무엇인가요?·························································148
062.대상-증여세는누가내나요?···························································150
063.시기-증여세는언제까지내나요?······················································152
064.생활비,축의금-생활비,축의금도증여세를내나요?·······························154
065.분할납부,연부연납-증여세를나눠서낼수있나요?·····························156
066.공제-증여세도공제가있나요?························································159
067.대납-증여세를대신내줄수있나요? ················································162
068.세율-증여세세율은어떻게되나요?··················································164
069.반환-증여받은것을다시돌려줄수있나요?························

출판사 서평

상속·증여를처음준비하는분,
재산이전을계획하는분까지
누구나바로참고할수있는실전노트

이책의가장큰특징은질문중심구성이라는데있다.‘상속받은가상자산도세금을내나요?’,‘자녀vs손주,누구에게증여해야할까요?’,‘상속세신고를하지않으면어떻게되나요?’,‘현금을주면모르지않을까요?’등실제상담현장에서가장많이나오는질문100가지를선별해,핵심개념과판단기준을키워드중심으로설명한다.가상자산,부동산,보험금,해외재산,가업승계,혼인·출산증여공제등최근변화한환경까지폭넓게다루며,처음상속·증여를접하는사람도부담없이읽을수있도록했다.

절세보다중요한것은‘순서’와‘타이밍’이다.세법은복잡하고자주바뀌지만,원칙은분명하다.‘미리알고,올바르게준비하는것’이포인트다.이책은무리한절세전략을권하지않는다.대신상속과증여의흐름을이해하고,언제무엇을결정해야하는지차분히짚어준다.신고시기,공제요건,사전증여와사후관리까지실제상황에서반드시필요한판단기준을정리해,독자가스스로선택할수있도록돕는다.또한,상속과증여는숫자의문제가아니라사람의문제다.잘못된정보나준비부족으로인해가족간의신뢰가흔들리는경우도적지않다.이책은그런불안을줄이기위해쓰였다.상속·증여를처음접하는독자에게는든든한기본서로,이미경험한독자에게는놓친부분을점검하는체크리스트로활용할수있다.

부모님의재산정리를앞두고막막한분들,자녀에게증여를고민하지만,무엇부터해야할지모르는분들,상속세·증여세를처음접해기본부터정리하고싶은분들,세무상담전,스스로기준을세우고싶은들,가족간분쟁없이재산이전을준비하고싶은모든분들에게권한다!