The current issue is that the small buildings have a base price of 4 billion won. The appraised value is 10 billion won, but if you try to sell it now, the price is 12 billion won. The problem now is that if the appraisal is done, inheritance tax is imposed, and the question is whether you can pay 2.7 billion won. Without selling it now, you can't pay the tax. You have to put it up for urgent sale to sell it, and that's why advance gifting is crucial. Chaebols give it from the moment their children are born. But for those who are not chaebols, if they stay still, they will be hit by a bomb and lose everything. To pay the inheritance tax, advance gifting is crucial. Let's assume that the life expectancy is this long. Let's assume they pass away here and now, considering it as zero for now. If we consider this as 40 years later, assuming they will live until 40 years later, the non-inheritor who receives within 10 years of inheritance is the harmful person.

If you receive a gift within 5 years, the gift tax is calculated together and inheritance tax is imposed again. So, how can you avoid the calculation? It should be done within the family. If you make a gift before 10 years, it ends with a gift tax. Instead, the gift tax is currently based on the inheritance acquisition tax system, so it becomes a tax deduction for the recipient. That's why it was said that a pre-gift is the most advantageous. If you gift 40 billion out of an estate worth 500 billion, excluding it from the inheritance estate, ultimately only 100 billion will be subject to inheritance tax, resulting in significant savings. However, if you still own the entire 500 billion estate, what will happen? The issue now is with small buildings. Among these small buildings, the standard market value is usually 40 billion. If the appraisal value is 100 billion and you try to sell it for that amount, the market value is 120 billion.

The issue is how to declare inheritance tax. When declaring inheritance tax with 4 billion, it is only 500 million due to having a spouse. However, if it were declared as 10 billion, it would be 2.7 billion. If it were declared as 12 billion, around 3.5 billion would be the inheritance tax. The current issue is whether one can afford to pay 2.7 billion if the inheritance tax is imposed after the appraisal. Even though it may be a 10 billion building, the monthly rent is only between 15 million and 20 million won. In that case, what about the expenses? After deducting the expenses, it is difficult to save 100 million a year, so even if the inheritance tax is paid for 10 years, it cannot be paid. So, what happens if such property is gifted in advance? If the father gifts 30 billion of the 40 billion standard value property in advance and only has 10 billion now, what happens? There won't be any appraisal, as the standard value is 10 billion.

The inheritance tax is almost non-existent. If you transfer this quietly as an inheritance, you cannot pay taxes without selling it now. If you try to sell it right away, it would be good if it sells at market price, but if you have to sell it urgently, it may not sell, and you cannot afford the tax right now, falling into a dilemma. That's why pre-gifting is very important. Inheritance tax saving plans are in the pre-gift stage. When to give, who will give, who will receive, what to give, how to give, and why to give, almost everything is explained according to the six principles. Let me explain according to the six principles method. When to give? Give it quickly, give it quickly. Why give it quickly? Because life expectancy may shorten.

If your father has given gifts as he aged, but he should live for 10 more years, and if he doesn't live for 10 years, then what happens? It will be included in the total sum. So, it's better to give it quickly, so you can give another 10-year period once. Conglomerates say they start giving gifts to their children as soon as they are born. It's said that Chairman Lee Jae-yong of Samsung has already paid about 40 billion won in gift taxes. They say his current assets are about 150 trillion won. Because they gave in advance, that's how it happened. But for those who are not conglomerates, if they stay still, they will eventually be hit by a bomb and everything will be taken away as taxes. So, it's better to give in advance. After 10 years have passed, inheritance tax won't be combined. That's why. The second point is, if the timing of the gift is delayed, the value of real estate will increase. What happens when the value goes up? It just increases.

Then how does the situation change continuously? The situation change means that the tax laws change. If the tax laws are strengthened, they are not relaxed. Second, the types of inherited properties change, and the value of inherited properties fluctuates. Next, the family composition changes. A daughter who was not married gets married, a son gets married, causing conflicts with the daughter-in-law, and grandchildren are born. Family relationships become more complicated. Lastly, what is it? When the father's mood changes, sometimes he gives generously, sometimes he doesn't give at all, sometimes he gives to his daughter, and sometimes he doesn't give if she does something bad, but gives if she does something good. So, the situation changes accordingly. Therefore, when the father decides, it is better to make a decision quickly so that the situation change can be shortened. Then, what about giving in advance after giving in advance?

Because the income of the recipient is combined, the recipient's property increases, and the donor's property decreases, right? If the donor continues to receive rent, the donor's initial property will also increase, but due to the income amount, it will increase again. So, both will increase together. Therefore, it is important to give in advance so that the property value of the recipient's children increases, enabling them to engage in productive activities by spending the money. Therefore, giving in advance is important. Who will give second? What I mean by this is if the donor and the recipient are the same, then they said they will impose a consolidated tax at that time. If the donor becomes different, and the recipient becomes different, then they will be taxed separately. Well, the problem is, the donor is the father, and the mother is the mother. The father is separate, and the mother is separate. What I mean is, when it comes to a couple, they become one entity.

Similarly, grandparents become equal. Instead, fathers and mothers-in-law give each separately because receiving from son-in-law or daughter-in-law is not considered a gift from father or mother. They receive separate deductions and tax rates. Another strange thing is if the father and mother divorce after living together, then the father and mother are not a couple, so the son can receive gifts as both a father and a mother separately. They receive gifts separately because the couple is not formed. If the grandfather gives real estate, the grandson has to pay gift tax, but since there is no gift tax, the money to pay the gift tax is given by the grandfather. So, what happens is that the gift tax from the grandfather and the gift amount from the father are not combined. Therefore, how this is combined will affect the tax differently. So, who will give it is, as you can see now, give it separately to avoid being the same person as the donor.

It is very important. It varies depending on how the beneficiary receives the gift. The beneficiary will have a spouse, children, children's spouses, and grandchildren. First, the deduction amount is the highest for the spouse, which is 600 million KRW, while for children, it is 52 million KRW. For grandchildren, it is also 52 million KRW, but it is different for non-heirs of the automobile industry. Next, grandchildren will be considered separately. Then, when the inheritance is made, the inheritance tax is calculated based on the inheritance property for 10 years. The inheritor of the inheritance is the same for the spouse and children, but not for the children's spouses or grandchildren. Therefore, the calculation period for grandchildren is 5 years. Next is the calculation of unjust enrichment. As I explained earlier, it starts from the day the gift is received.

If you sell it within 10 years, it is considered as sold by the donor, so the transfer tax is imposed. The important thing is that if the proceeds of the sale are attributed, and if they are not returned to the donor, it is recognized as a normal transaction. This is called the denial of unjust enrichment. At that time, spouses and children are not affected, only the descendants of the spouse are affected by the denial of unjust enrichment. So, the descendants are not affected. Therefore, the amount of deduction varies depending on who the recipient is. As you can see now, whether it is subject to carry-over taxation changes depending on whether it is a target for inheritance property. Next, the denial of unjust enrichment changes. So, if a father who is 90 years old gives it to his son or daughter, he must live for 10 years. However, if it is given to the spouse of the children or grandchildren, it can be maintained for only 5 years. Therefore, for those with a short life expectancy, it may be better to give it to the grandchildren rather than the children.

It's good to utilize your spouse or grandchildren. As you can see, who is the most advantageous person? It's your child's spouse or son-in-law. From the perspective of gift tax, inheritance tax, and transfer income tax, they are the most advantageous. But what's the catch? It's about blood relation. So, if they are trustworthy, it's beneficial to give to them. If they are not trustworthy, it's tax-efficient, but you need consent from your parents and spouse. Both sides need to agree. Parents want to give, but the spouse may not agree. Many cases happen where the older daughter agrees, but the younger one doesn't. This is about the dynamics of the relationship between spouses. So, aligning all of this is not an easy task. Therefore, deciding who will inherit or receive a gift requires considering all these aspects. If you need to sell quickly, what happens if you give it to your spouse or son/daughter? It incurs a gift tax.

When you give it away, there is no tax-saving effect. You have to give it to someone, to your daughter-in-law's society. So, the timing of disposal is also very important. The tax-saving effect should be achieved by mixing this well. So, it is a very difficult task. This is not something that you can just go to any tax accountant and do it however you want. You have to go to someone with a lot of experience to do this well. So, what are you going to give? What is the target of the gift? What are you going to give? Of course, there may be various options, but let's just look at cash, unlisted stocks, and real estate. Cash gifts always have no separate tax-saving means. But what is this giving? Real estate involves registration, selling, and is quite complicated, but with cash deposits, you just have to hand them over. Then, the recipient can use it right away. So, if I buy real estate or somewhere.

Investing. When you increase capital, it can be easily used by the capital user, so it is the most convenient way to use it. This doesn't have many tax-saving measures. Since there are not many tax-saving measures, the best thing is that it can be easily given every ten years. Now, there are things like this. When you give real estate as a gift among real estate, there may be problems with disposal. In such cases, it may be advantageous to dispose of the real estate and give cash. Some cases are advantageous to give as a gift and dispose of. For example, if you have an apartment worth 3 billion, it is a single home for one generation, and if the father has resided for more than 10 years, the capital gains tax is only about 100 million won. If you have resided for more than 10 years, so if the 3 billion worth of real estate is large, the capital gains tax is only 100 million won, so at that time, it is advantageous to liquidate it, make a pre-gift of 2.9 billion, and use the remaining money for retirement funds.

I have owned it for 30 to 40 years, and the tax rate is 30%. So, if you sell it, the capital gains tax will always be 30%. Therefore, it would be more advantageous to give it as a gift before selling it rather than converting it to cash after selling it. Since there are not many cash tax plans, it is better to give it quickly in 10-year increments. Unlisted stocks are mostly from companies you operate. Depending on whether the company's stock valuation will rise in the future or decline, the value of the stock will vary. If the company continues to generate a lot of short-term profits, and the retained earnings increase, the stock value will gradually increase. If the company's future prospects are good, you should gift it quickly. Secondly, if the company is gradually entering a difficult path now, with long-term profits decreasing, or even incurring losses, then the net asset value may also decrease.

If that's the case, there is no need to hurry now. It is advantageous to do it later. Or if you are planning for a business succession now, you need to consider the age of the father, the age of the son, and then think about the pre-gift ratio. Also, in terms of the share structure, the father currently holds 80% of the shares, which is too much. When parents hold so much and the stock valuation is high, the inheritance risk ultimately increases. In that case, it is necessary to make pre-gifts in advance. When it comes to restructuring the share ratio within the family, it is important to do it quickly, regardless of these considerations. Therefore, taking all these into account, it is essential to evaluate, but the most important thing is to reduce the valuation of the shares that are being gifted and make the gifts while the current price is low.

Doing this is beneficial because now in such cases, the value of stocks can be adjusted somewhat arbitrarily depending on the asset ratio and the impact of net income. Therefore, it is necessary to lower it after manipulating it together and then make a gift. What about real estate? Give undervalued properties. If you want to give an apartment worth 3 billion, how much does it cost to give a 3 billion one? Even if you only pay gift tax, it will cost nearly 800 million won. It's too much to go out on the second floor. However, if it's worth 3 billion and it's a commercial building, it's evaluated at 40%, so if it's 1.2 billion, if it's 1.2 billion, the gift tax itself is about 300 million won, which is cut in half. Give undervalued real estate and focus on things that are expected to rise in the future and generate a lot of profit, and it's good to give gifts to your children. The father is a high-income earner.

Gosodo earns an annual salary of about 300 million won, but if 100 million won is spent on rent, the tax rate for this income bracket is 40%, right? Including local income, it goes up to 44%, so it becomes 44% comprehensive income tax on 100 million won. What do you think about things like this? Because you need to diversify your assets, it's good to give them to your children in advance to reduce income documents and have various effects. So, it's good to give them in advance. So, in the case of real estate, as I mentioned again, it is good to give in advance focusing on undervalued properties, expected price increases in the future, and properties that are currently generating high profits. This is about what to give, the most important thing. Now, how to give is important. There will be pure gifts, and there will be gifts with burdens. Then, it can be processed through a gift deed, and there are things that can be done through normal transactions.

There is also a way, which is pure gifting. What is pure gifting? It means giving the real estate itself without any debt, just giving it 100%. What are the drawbacks of pure gifting? Because the gift value is overestimated, the gift tax will increase. On the other hand, since there is no tax, there is no post-management. It ends with just the gift. So, pure gifting has both advantages and disadvantages. On the other hand, burden-sharing gifting confirms the gift. If you give a property worth 1 billion but have a debt of 500 million, strictly speaking, you should deduct the debt from the 1 billion. Therefore, you have only gifted 500 million. This is called burden-sharing gifting. In other words, it means giving the obligated 500 million together. So, in the end, instead of looking at the gift value as 1 billion, you should consider it as 500 million. And what happens to the 500 million? It becomes a paid transfer, so it becomes subject to transfer income tax. This becomes the subject of transfer income tax.

The taxable subject is only for gift tax. Therefore, in the case of a burdened gift, instead of reducing the gift amount to reduce the gift tax, the transfer tax is imposed because the transfer is revealed. Just looking at the gift tax alone, it cannot be considered advantageous unconditionally. If a multiple homeowner is subject to gift tax, the transfer tax may be higher. However, if this becomes non-taxable, it becomes a non-taxable target, receiving tax exemption and reduction. Considering this as well, whether it is advantageous to reduce the burden of the gift tax, the most important thing is that the amount of debt is managed by the National Tax Service and tax offices after the fact. Since the post-management is very strict, it is necessary to examine it carefully, especially when minors do not pay the lease deposit or transfer the property without receiving it, as the tax office meticulously examines debt changes during the audit.

You need to prepare for management. Some parents are giving 10 billion won now, but because of high taxes, they are borrowing 6 billion won and reducing the gift amount to 4 billion won. When giving the certificate with the reduced amount, the son cannot bear the interest burden. So, how can he... borrow 6 billion won as a lump-sum lease and quietly repay it a year later? If you quietly repay it, as mentioned earlier, it is said to be managed as a debt repayment. When the son makes the repayment, they check where the money comes from. It turns out that the money borrowed by the father has been returned. So, how does it work? This also gets included in the total gift. Therefore, you should not do it in a way that avoids the eyes of the law. Remember thoroughly that you are receiving financial management. However, in some cases of gifts, there is also a way to do it as a normal transaction. What I mean is that the father's house is a single-generation tax-exempt house.

However, a lot of profit was made from the gift, so if the father owns a first-generation house, there is no capital gains tax, up to 1 billion. Even if it exceeds 1 billion, the transfer tax will decrease. It is necessary for the son to have the ability to trade properly on behalf of the father. The parents reside in the house owned by the father. Let's assume it's worth 1.5 billion. If the father lives in this house, what happens? When we consider renting, we can receive about 1 billion in rent. So, we make a lease contract, pay 500 million in cash, and buy real estate. Since the son had about 500 million, he could get a loan. Since the father transferred at 1.5 billion, he needs to pay the transfer tax. As a single homeowner, the tax would be around 120 million, and the transfer tax for 500 million would be less than 20-30 million won. So, he just needs to pay that, which is a lot.

In some cases, ultimately, because the tax on gifts is so high, they can't give gifts. So, if you trade like a regular transaction, you can say that the capital gains tax can be imposed. When a father gives to his son, he can give preferential treatment because it's his son. Up to how much is the adjusted amount in the real estate value of 3 billion won? It's 30%, so how much is 30% of 3 billion won? It's 900 million won. What is this 3 billion won? Up to 3 billion won, even if you give less money, they say they won't impose a gift tax. If it's worth 15 billion won, they might consider a deal for 12 billion won. At 12 billion won, then they say, I'll give you 10 billion won in cash for the deposit. If they give just 2 billion won, they will consider up to 3 billion won, so they won't impose a gift tax. So, there's no need to give a lot of money to the father. Instead, when the father looks at the capital gains tax, rather than making a deal for 15 billion won, he makes a deal with his son for 

If you make a cheap deal, you will be accused of unfair practice, which means that you transferred ownership at a low price compared to the market price, ultimately reducing the father's transfer income tax. So, what is the amount allowed by the tax law here? It's 30% of 300 million won, right? Here, it's different for 5% of 300 million won. The amount considered for the transfer of ownership is based on the lower of 30% of 300 million won. When accused of unfair practice, the transfer income tax burden is calculated. If the father's market price exceeds the lower amount of 5% of 300 million won, what happens? They won't acknowledge the transaction amount and will tax based on the market price again. So, if you traded at the market price of 12 billion won, how much is 15% of 5%? It's 75 million won, right? If you transfer ownership at a price below 75 million won, they won't acknowledge it. In the end, where does it go? It will be taxed as 15 billion won. In other words, they won't acknowledge the transfer at 12 billion won for the father's transfer income tax and will tax it as a transfer tax at 15 billion won. Instead.

How about giving your father a first home? It's the same. You can receive a gift tax exemption and even if you make it 1.5 billion again, the gift tax is only 20 million won, right? So, in some cases, it is advantageous to give it as a gift, and in some cases, it is more advantageous to sell it. It's not like it's separated just because you go for a sale. If your father is a two-home owner in a controlled area, if he gives it as a gift, it incurs a heavy gift tax. But if the son is a one-home owner, if he buys it through a sale, the general tax rate applies. The impact of this acquisition tax is significant. So, when giving this as a gift, you should consider not only the gift tax but also the acquisition tax. Next, take a look. Your father is old, but if he sold it to his son and received cash, when he receives cash, your father sells the real estate to his son, converts the real estate assets into cash. But if your father has [INTERRUPTION]

What happens next if you don't spend all this cash again, it will be combined into the inheritance assets. So, even though the sale ultimately resulted in the disappearance of assets, as cash is replaced by assets, the inheritance tax decreases, and there is no tax reduction effect. If you have already made a gift, you probably didn't receive the money. Then, after 5 or 10 years, you would have been exempt from inheritance tax, but when you sell it, since only the effect of asset replacement occurs, there is no tax-saving effect on inheritance tax. Therefore, you need to consider how your father's health is, how long his life expectancy is, how much money is left. So, you shouldn't just calculate the transfer tax, but you need to calculate up to your father's inheritance tax. You need to consider this together. You shouldn't make a decision just by looking at this. Now, whether it was received solely by the beneficiary or jointly, there will be a difference. If it's received solely, what does it mean? Property.

Without disputes, decision-making is simple. It doesn't matter if the recipient sells, gives, or eats it. But what is it? If you receive it in cash, the gift tax will be high because there is only one recipient. However, if it is received jointly, it may vary depending on the joint ownership, but all family members are involved, including the spouse and even the children. So, when counting, there are five people involved. Five people are joint owners. Then, what happens? The gift tax decreases. It decreases in the income tax on the income generated from there. There is such an effect. However, what is the problem? The decision-making structure here has become complex. Moreover, these days, children go abroad to study. Then, what should be done with consent forms and so on, it becomes complicated. So, not only is the decision-making structure complex, but the most critical issue is the children.

Among spouses, if the relationship is bad and leads to divorce, what happens then? Some might need to exclude property, but if they don't exclude it, there could be disputes claiming, It's mine because I received it among my belongings. Seeing such things happen, parents tend to avoid getting involved in daughter-in-law relationships. In some cases, they even keep grandchildren at a distance. Nowadays, it is said that if you give real estate in advance, these kids won't make an effort. Therefore, from the parents' perspective, it seems they are reluctant to give even to grandchildren. Some people are willing to give to their sons and daughters even if it means paying more taxes. In a way, it seems like a wise decision to prevent family disputes. So, when giving jointly, it is always important to consult with your children in advance. If parents give unilaterally, it can cause discord and complaints among their children, which may lead to issues later on.

Post-symptoms always occur. In some cases, after the father or mother passes away, one of the co-owners can file a lawsuit for the division of the inherited property. When filing a lawsuit for the division of the inherited property, the building must be divided into shares. For example, if there are four people, the building should be divided into four shares. However, since the building cannot be physically divided, it is auctioned off and the proceeds are divided in cash. In this process, the inheritance property left by the father can be lost. This should also be taken into consideration. Therefore, giving it individually or jointly is problematic, so what is widely used nowadays is a family corporation. A family corporation, which is not a legal term, is simply a corporation composed of family members as shareholders. Typically, in a joint-stock company, even if it is not a family, a majority participates, raising capital to establish a company.

When operating a corporation, in the case of a family corporation, it does not include unrelated people. It consists of the couple, their sons and daughters, then their sons-in-law and daughters-in-law, and grandchildren. This is the expanded form of a corporation. The first advantage is tax savings. When an individual receives rental income, they pay income tax, but when a corporation receives it, they pay corporate tax. The income tax rates range from 6% to 45%, but what about corporate tax? It ranges from 9% to 22%. I will exclude the 19% and 22% rates. Generally, since everything falls into this category, what happens? Just by looking at the tax rate ranges, it is reduced by half. In the case of individuals, the representative director cannot be taxed, but in a corporation, the representative director can be taxed. The representative can receive a salary. Furthermore, individuals have to pay all the taxes for the year in which the income is generated, but corporations pay corporate tax and distribute the rest as dividends when needed. Additionally, individuals only have business income tax.

No, but in the case of corporations, various types of income such as regular income, dividend income, and capital gains are divided, which leads to tax savings. Second, tax savings are also possible for inheritance and gift taxes because they benefit from advantageous property valuation. Since the procedures are quite complex, just understand that property valuation is more advantageous for corporations than individuals. Moving on, thirdly, reinvestment of current profits is taking place. Let's take a look. For example, if the same amount of 100 million won is considered, if an individual pays 40 million won in taxes, they are left with only 60 million won. However, for corporations, if they pay 10 million won in taxes from the 100 million won, how much is left? 90 million won. So, this means that reinvestment is possible. Individuals can only invest 60 million won out of 100 million won after paying taxes, but for corporations, after paying corporate taxes, they are left with 90 million won.

We call it snowballing, meaning we can inflate it like a snowball and make it bigger. So, reinvestment is advantageous in that sense. Fourthly, it is easy to raise funds. What I mean is, in the case of individuals, they can borrow up to 200 million won without interest between parents and children. For corporations, if the father is the sole shareholder, they can borrow up to 2 billion won per shareholder without interest. If there are four shareholders, they can borrow up to 8 billion won. Transactions within a corporation like medical foundations are considered as gifts, but corporations do not consider them as such. When a son buys his father's real estate, it is generally not recognized as a sale but as a gift estimation. In that case, if the son lacks financial ability, he gives the equivalent amount to his father, who then uses the money. Subsequently, the son becomes the actual owner of the real estate. Various conditions must be met for it to be recognized as a sale. However, if a corporation purchases it, it is naturally recognized as such because the corporation bought it.

I acknowledge that the most important thing is decision-making. Decision-making, as I mentioned earlier, is crucial when it comes to joint ownership. When there is joint ownership, the individual decisions must be fully aligned. Even if you own only 1% of the real estate, if an agreement is not reached by listening to the opinion of the 1% owner, you cannot use, profit, or dispose of it. However, what about in the case of a corporation? In the case of majority shareholders, namely those holding 51%, making decisions, all minority shareholders must follow. They can choose not to pay dividends, consider selling, change from long-term lease to monthly rent, or vice versa. Everyone must follow the decisions of the majority shareholder. Small shareholders cannot intervene here. The biggest advantage is that it can eliminate disputes. Therefore, in a way, this is the most important aspect. Normally, even if just three or five owners are involved in real estate, things can get complicated, and when others come in, it becomes even more complex, especially in inheritance.

If you receive a little bit of a gift, you may not know, but if you receive a small portion of the gift, trust in the real estate will decrease. In other words, real estate registration itself is messy, but if you own it as a corporation, it's neat. When you convert it to a corporation and impose acquisition tax, individuals don't pay, and ultimately the corporation bears the burden. There is also a disadvantage that the corporation must bear the burden of acquisition tax instead of an individual medical foundation. Fortunately, when retained earnings increase, dividends must be paid, but then you have to pay dividend income tax. If you add up corporate tax and corporate dividend income tax, the income tax may be much higher or similar. However, you can delay that gradually, which means you can reduce it. According to the Commercial Law and Articles of Incorporation, you have to operate a corporation, so it might be a bit complicated. It's not simple, but on the other hand, you cannot arbitrarily withdraw corporate funds. If you withdraw it as personal funds, you have to pay interest. As for personal funds, you can use them as you wish and spend the income as you like.

Individual funds cannot be used freely. If you borrow them, you have to pay interest. Another thing is that when a new corporation is established in the over-concentration control zone, if it acquires real estate within 5 years, it will be subject to acquisition tax. When a new corporation established in the over-concentration control zone acquires real estate in the over-concentration control zone, it is subject to acquisition tax. Typically, over-concentration control zones exclude cities adjacent to Seoul such as Gwangmyeong, Anyang, Suwon, and Seongnam, while cities like Yongin and Gimpo are excluded. In places like Namyangju, there are many cases of corporations being established and acquiring real estate. Also, for houses, you should not set up a corporation. You must separate them. Because of the high acquisition tax, comprehensive real estate holding tax, and corporate tax, you cannot hold houses through a corporation. Remember this. Instead, family corporations are commonly established.

In cases where rental income is significantly advantageous, it is always more beneficial for corporations than individuals. Next, for real estate properties with significant capital gains upon transfer, it is more advantageous to pay only corporate taxes at the time of transfer and reserve the profits, gradually distributing dividends later. This method is commonly practiced. Real estate properties with development plans can generate substantial profits due to the development plans. In such cases, it is better to pay corporate taxes rather than personal taxes, gradually accumulating retained earnings. Furthermore, when making advance gifts to multiple recipients, as mentioned earlier, it is advisable to simplify the process by registering the gifts separately, which is more advantageous than registering them all together. In such cases, it is always more advantageous for corporations.

가지고 있는 재산 당장 '이렇게' 하세요, 억대 세금 싹 사라집니다 (안수남 세무사 2부)

돈이 되는 유익한 이야기 머니인사이드입니다.

※ 투자에 대한 책임은 투자자 본인에게 있습니다 ※
※ 머니인사이드는 절대로 '종목 추천', '부동산 상담' 등을 하지 않습니다! ※
※오픈카톡 등 머니인사이드 사칭에 주의하세요※

출연/광고 문의 : moneyinside.kr@gmail.com







가지고 있는 재산 당장 '이렇게' 하세요, 억대 세금 싹 사라집니다 (안수남 세무사 2부)

가지고 있는 재산 당장 '이렇게' 하세요, 억대 세금 싹 사라집니다 (안수남 세무사 2부)

Scripts