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    기타 대도시 내 지점설치 이후 5년 이내 임대면적이 감소한 경우 취득세 중과 여부

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    댓글 댓글 2건   조회Hit 166,033회   작성일Date 24-10-21 00:02

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    Q. 직접 사용하지 않는 대도시 내 지점의 부동산 면적에 대해서는 취득세 중과세가 배제되고 5년의 사후관리가 필요하다고 알고있습니다. 만약 5년의 사후관리 기간 중에 임대를 주고있던 사업장의 면적이 감소한 경우, 감소한 부분에 대해서는 취득세 추가 납부를 해야하는지 궁금합니다.

    A. 대도시 내 지점설치일(대도시 내로의 전입일) 이후 5년 이내에 취득한 부동산을 지점용으로 사용하지 아니하는 경우(예: 임대용) 취득세 중 구 등록세분 중과가 되지 아니하나, 부동산 취득일부터 5년 이내에 지점용으로 사용 시 지점용 사용면적은 중과가 되는 것입니다.
    관련규정 : 지방세법 제13조[과밀억제권역 안 취득 등 중과]
    8a461c28f298e064e55760a5e9c57106_1729436554_87.jpg
     

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    I specialize in one of the most refined yet misunderstood casino games: baccarat. Many players are intimidated by its high-roller reputation, but my goal is to make it accessible to all. This blog is your foremost resource for everything related to baccarat. I demystify the rules, including the sometimes-confusing third-card rule for the Player and Banker hands. We will discuss the different variations like Punto Banco, Chemin de Fer, and Baccarat Banque. I present insights into the odds, the low house edge, and effective betting strategies like the Martingale and Fibonacci systems (and why they're risky). My ambition is to prove that baccarat is a simple, slow-paced game perfect for both beginners and seasoned veterans. Let's appreciate the charm of James Bond's favorite game.


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    The competitive spirit is what drives me, which is why I'm obsessed with casino tournaments. My blog is the ultimate guide to the world of competitive slot, blackjack, and poker tournaments. I explain the different formats, from freerolls to high-stakes buy-in events. I impart strategies for navigating the unique pressures and structures of tournament play. We'll study how to adjust your approach as the prize ladder and blind levels increase. My goal is to equip you to enter these events with a winning game plan. I also track major tournament circuits and the players who dominate them. This is the place for players who want to test their skills against others. Let's learn how to outlast the competition and make a run for that top prize.

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