상속 증여 절세노트

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.

지은이 : 이상화

상속세 및 증여세 전문으로 첫발을 내디뎠다. 수많은 사례를 상담하고, 컨설팅하면서 더욱 열심히 공부하고 부딪히며 일했다. 개인 사무실과 세무법인에서 경험을 쌓았고, 현재는 종로에서 상속·증여를 전문으로 다루고 있으며, 이승택 세무사와 함께 유튜브 채널 ‘동감 세무사’를 운영 중이다. 많은 분을 만나고 상담하면서 그분들이 꼭 필요하고 알아야 할 것들이 무엇인지 항상 고민한다. 그러한 내용을 책에 담았다.

지은이 : 이승택

이승택세무회계사무소를 설립하고, 현재는 태승세무회계로 확장· 이전해 운영 중이다. 2023년 국세청장 표창과 서울시장 표창을 수상했으며, 국회의원 경제자문의원과 한국세무사회 교육위원으로도 활약했다. 현재 종로세무서 영세납세자 지원 나눔 세무사이자 정보공개심의위원으로 활동하며, 다양한 세무서에서 강의를 진행 중이다. 《1회원사무소 1신규직원 양성교육》(한국세무사회)과 《개인 사업자 절세노트》 등 여러 저서와 강의를 통해 납세자들과 꾸준히 소통하고, 또한 유튜브 채널 ‘동감 세무사’와 블로그를 운영하며 상속·증여 전문 세무사로 활동하고 있다.

지은이 : 백인협

세법의 대중화를 위해 꾸준히 노력하고 연구하고 있다. 모든 법을 통틀어 일상생활에 가장 가깝게 녹아 있는 세법을 더 이상 낯설어하지 않게 다방면으로 소통 중이다. 다년간 국세 심사위원으로 활동하며 현장의 목소리를 세법에 담고자 노력해왔으며, 복잡하고 어려운 세법을 누구나 쉽게 이해할 수 있도록 풀어내는 것이 저자의 목표이자 사명이다.

프롤로그······························································································· 4

Chapter 01 상속세

001. 가상자산(코인) - 상속받은 가상자산도 세금을 내나요?································ 12

002. 가업 - 가업상속공제는 어떻게 받을 수 있나요?········································ 14

003. 간주상속재산 - 간주상속재산이란 무엇인가요?········································ 17

004. 감정평가 - 상속받은 부동산, 감정평가 받아야 하나요?······························· 19

005. 공동명의 - 공동명의 부동산은 어떻게 평가하나요?···································· 21

006. 공동상속인 - 상속인이 여러 명일 경우 누가 신고하나요?····························· 22

007. 공제 - 기초공제와 인적공제란 무엇인가요?············································· 23

008. 공제 한도 - 상속공제는 한도가 얼마까지 되나요?····································· 26

009. 과세 대상 - 상속세 과세 대상에는 어떤 자산이 포함되나요?························· 28

010. 금융 거래 - 10년 이내 거래 내역을 다 봐야 하나요?·································· 29

011. 금융재산 - 금융재산이란 무엇인가요?··················································· 31

012. 납부 방법 - 상속세 납부 방법에는 어떤 것이 있나요?································· 33

013. 납부 대상 - 상속세는 누가 내야 하나요?················································ 35

014. 대습상속 - 대습상속의 자격 요건이 무엇인가요?······································ 37

015. 동거주택 - 동거주택 상속공제는 무엇인가요?·········································· 39

016. 매매 중 상속 발생 - 부동산 매매 중에 상속이 발생하는 경우 상속재산금액은 얼마인가요?······························································· 41

017. 면제 - 상속세를 안 내도 되는 경우가 있나요?·········································· 43

018. 미신고 - 상속세 신고를 하지 않으면 어떻게 되나요?·································· 45

019. 물납 - 현금이 부족한데, 상속세를 다른 재산으로 낼 수 있나요?····················· 47

020. 배우자 - 배우자상속공제로 상속세를 줄일 수 있나요?································ 50

021. 법인 주식 - 주식을 상속받았는데 세금이 발생하나요?································ 52

022. 병원비 - 병원비도 상속재산에서 공제가 되나요?······································· 54

023. 보험금 - 보험금을 수령했는데, 전부 상속재산에 포함되나요?······················· 56

024. 비과세재산 - 비과세되는 상속재산이 있나요?·········································· 58

025. 사실혼 - 법률혼과 사실혼은 어떤 차이가 있나요?······································ 61

026. 사업자 - 사업자를 상속받으면 어떻게 하나요?········································· 63

027. 사전증여 vs 상속 - 사전증여와 상속 중 어떤 것이 유리한가요?····················· 65

028. 사후 관리 - 상속세 신고를 했는데 사후 관리를 따로 받나요?························ 68

029. 상속세 할증 - 상속세 할증이 있다고 하는데, 어떤 경우에 할증받나요?············· 71

030. 상속주택 - 상속주택이 여러 채일 경우 어떻게 하나요?······························· 73

031. 상속포기 - 상속포기를 하면 상속세를 내지 않아도 되나요?·························· 75

032. 세무 대리인 - 세무 대리인을 반드시 선임해야 하나요?······························· 78

033. 세무 조사 - 세무 조사, 어떻게 받고 언제 진행되나요?································ 81

034. 수정신고 - 신고 후 수정이 가능한가요?················································· 85

035. 실거주 - 실거주 여부가 세금에 영향을 미치나요?······································ 87

036. 납세지- 상속세는 어디에 신고하나요?··················································· 89

037. 상속세 시기 - 상속세는 언제, 어떤 경우에 발생하며, 언제까지 납부해야 하나요?································································· 91

038. 연대납세 의무 - 다른 상속인이 상속세를 내지 않으면 어떻게 되나요?············· 93

039. 영농 - 영농상속공제는 누구에게 적용되나요?·········································· 96

040. 예술품(미술품) - 서화, 골동품 등 예술품도 상속재산에 포함되나요?················· 99

041. 유류분 - 유류분청구가 상속세에 영향을 미치나요?·································· 102

042. 유언장 - 유언장이 있을 경우, 상속세 계산은 어떻게 하나요?······················ 104

043. 이혼 - 이혼 시 재산을 분할할 때 세금을 어떻게 해야 하나요?······················ 107

044. 입양 - 입양되었는데, 상속재산을 받을 수 있나요?··································· 109

045. 장례비 - 장례비용도 공제되나요?······················································ 111

046. 재상속공제 - 상속받은 재산을 다시 상속하는 경우, 또 세금을 내야 하나요?···· 113

047. 재평가심의위원회 - 국세청에서 상속재산을 평가한다는데, 언제, 어떻게 평가하나요?································································· 115

048. 제척 기간 - 상속세의 제척 기간은 몇 년인가요(제척 기간의 의미)?·················· 117

049. 부모님 사망 시 주의점 - 상속 및 자산 관리를 어떻게 해야 하나요?··········· 119

050. 증여재산 - 증여재산은 어떻게 포함되나요?··········································· 121

051. 지분포기 대가 - 상속 부동산 지분을 포기하고, 현금으로 받을 때는 어떻게 해야 하나요?··············································· 123

052. 차명 자산 - 가족 명의의 주식이나 현금은 어떻게 처리하나요? ··················· 125

053. 차용 - 부모님께 드린 돈이 있는데, 상속세를 줄일 수 있나요?······················ 127

054. 채무 - 채무도 공제되나요?······························································ 130

055. 체납 - 상속세 체납을 하면 어떻게 되나요?············································ 132

056. 추정상속재산 - 추정상속재산이란 무엇인가요?······································ 135

057. 평가 - 상속재산은 어떻게 평가되나요?················································ 137

058. 해외 거주 - 상속인 중에 해외에 거주하고 있는 사람이 있는데, 어떻게 해야 하나요?······································································· 140

059. 해외재산 - 해외재산도 상속세 과세 대상인가요?···································· 141

060. 협의 분할 - 상속재산의 분할은 어떻게 하나요?······································ 143

Chapter 02 증여세

061. 증여세 - 증여세는 무엇인가요?························································· 148

062. 대상 - 증여세는 누가 내나요?··························································· 150

063. 시기 - 증여세는 언제까지 내나요?······················································ 152

064. 생활비, 축의금 - 생활비, 축의금도 증여세를 내나요?······························· 154

065. 분할 납부, 연부 연납 - 증여세를 나눠서 낼 수 있나요?····························· 156

066. 공제 - 증여세도 공제가 있나요?························································ 159

067. 대납 - 증여세를 대신 내줄 수 있나요? ················································ 162

068. 세율 - 증여세 세율은 어떻게 되나요?·················································· 164

069. 반환 - 증여받은 것을 다시 돌려줄 수 있나요?········································ 166

070. 취소 - 증여를 취소할 수도 있나요?····················································· 168

071. 순서 - 어떤 재산을 먼저 증여하는 것이 유리한가요?································ 171

072. 대여와 증여 - 가족 간 금전 대여 거래를 증여로 볼 수 있나요?···················· 173

073. 부담부증여 - 부담부증여가 무엇인가요?·············································· 175

074. 합산과 배제 - 증여세 합산과 합산 배제는 무엇인가요?·························· 177

075. 가업승계 - 가업승계 증여 특례가 무엇인가요?······································· 180

076. 창업자금 증여 - 창업자금 증여세 특례란 것이 무엇인가요? ······················· 183

077. 증여 추정 - 증여 추정이 무엇인가요?·················································· 185

078. 증여 의제 - 증여 의제란 무엇인가요?·················································· 188

079. 아파트 재산 평가 - 아파트 증여재산가액의 산정은 어떻게 평가하나요?········· 190

080. 이혼과 사실혼 해소의 재산 분할 - 이혼과 사실혼 해소에 따른 재산 분할 시에도 증여세를 내나요?·················· 192

081. 부동산 무상사용 - 부동산을 무상으로 사용해도 증여가 되나요?·················· 194

082. 저가 양수 고가 양도에 따른 이익의 증여 - 재산을 싸게 혹은 비싸게 팔면 증여가 되나요?······································ 196

083. 혼인·출산 증여공제 - 혼인·출산 시 얼마까지, 어떻게 세금 없이 증여받을 수 있을까요?················ 198

084. 증여 후 매도 - 증여받은 부동산을 바로 팔면 양도세를 내나요?··················· 201

085. 자녀, 손주 증여 - 자녀 vs 손주, 누구에게 증여해야 할까요?······················ 204

086. 보험금 - 보험금도 증여가 될까요?····················································· 207

087. 증여세 이중과세 조정 - 증여세와 소득세, 법인세 등이 이중과세가 되나요?····· 209

088. 계부, 계모 - 계부, 계모가 자녀에게 증여하면, 직계존비속과 동일하게 혜택을 받나요?················································· 211

089. 연대납세 - 증여세도 연대납세 의무가 있나요?······································· 213

090. 무신고 - 증여세 신고를 하지 않아도 될까요?········································· 215

091. 증여 후 가치 상승 - 증여한 재산의 가치가 상승하면, 또 증여인가요?············ 217

092. 차용증 - 부모와 자식 간에 차용증은 어떻게 쓰나요?································ 220

093. 자금조달계획서 - 자금조달계획서는 무엇이며, 어떻게, 왜 쓰나요?··············· 222

094. 자금 출처 조사 - 자금 출처 조사는 무엇인가요?····································· 225

095. 제출 서류 - 증여세 신고 시 제출 서류에는 어떤 것들이 있나요?··················· 228

096. 채무변제 - 채무변제를 해줘도 증여가 되나요?······································· 231

097. 공동사업자 - 공동사업자 증여가 무엇인가요?········································ 234

098. 배우자증여 - 배우자증여, 어떻게 활용할까요?······································· 236

099. 금전무상대출 등 - 금전을 무상 또는 저리로 대출받으면 증여세가 과세되나요?······················ 238

100. 현금 증여 - 현금을 주면 모르지 않을까요?··········································· 240