자녀에게 부동산을 양도하는 절세 전략

절세를 위해 낮은 가격에 부동산을 양도하는 것은 유리하지만 위험과 세금 문제가 발생할 수 있습니다.

### 자녀에게 부동산을 양도하는 세금 전략
* 💰 강남 부자들은 세금을 크게 절약하기 위해 **증여 대신 부동산을 자녀에게 양도**하는 것을 선호합니다.
* 💡 10억 원 이상의 부동산을 **시가의 최대 30%에 매도**하는 등 저가 거래를 통해 상당한 절세 효과를 누릴 수 있습니다.
* ⚠ 그러나 **1세대 1주택 비과세 규정**과 향후 자녀가 부동산을 매각할 때 발생할 수 있는 불이익 등 저가 양도에는 함정이 있습니다.
* 🔍 국세청은 저가 부동산 양도를 면밀히 조사하기 때문에 **사소한 문제라도 추가 세금이나 과태료가 부과될 수 있습니다.**
* 📉 자신의 구체적인 상황에 따라 **저비용 송금의 절세 효과와 위험**을 정확하게 평가하는 것이 중요합니다.
* 🏠 절세 효과가 크지 않거나 조사에 대한 우려가 있는 경우에는 **일반적인 증여나 거래**를 선택하는 것이 좋습니다.
* 💡 "세무 공무원의 관점을 무시한 채 **검소함만 추구**하면 한 가지는 알고 다른 것은 모르는 어리석은 결정을 내릴 수 있습니다."
* 📞 세법과 국세청의 관점을 이해하는 세무 전문가의 조언을 구하면 **세금 효율적인 부동산 양도**를 계획하는 데 도움이 될 수 있습니다.

To become a successful producer, it is important to know how wealthy people behave. So, I've been observing how Gangnam wealthy people behave a lot these days. Nowadays, Gangnam wealthy people do not give gifts. Instead of giving gifts, what do they do? They mainly transfer the houses owned by their parents to their children through transfers. Oh, they transfer instead of giving gifts. The reason is that transferring properties overwhelmingly saves on taxes. How much of a difference does it make? I will show you in a bit more detail later. Moreover, it's not just a simple transfer; many people try to save more taxes by conducting low-price transactions between parents and children. What is a low-price transaction? If the market value of real estate exceeds 1 billion won, you can sell it to your child for up to 300 million won without any issues. Isn't it a great deal? But there's a trap in low-price transfers, so you must know about it.

For those of you who are planning to give your children an inheritance because you want to avoid a tax bomb next, today's content is really important, so please press like and subscribe, and share it with people around you. Tax saving expert Yeom Ji-hoon received a call from a friend he knows. The friend said that he is planning to transfer the house he owns to his child. Instead of making a gift, if he makes a low-cost transfer, he can reduce the tax significantly. So, when Yeom Ji-hoon asked about the situation, the house was acquired for 1 billion, has a market price of 3 billion, has been held for 10 years, and the security deposit for rent is 1.8 billion, while the child has 900 million in funds. Oh, he's someone who lives very well in general. Usually, people who live well have these concerns. But this friend, rather than just gifting it, was told that by making a low-cost transfer, he could reduce the tax by more than 1 billion won. This friend saw something on YouTube somewhere and called me. But the producer, I told him before.

You've probably talked about this before. No matter how good YouTube is, if the viewer's skills do not match, it can actually be harmful. That's why I made a chart tailored to his situation and explained it well to him. When he saw it, he was surprised. He realized that more taxes came out through the national transfer than he had thought. It seems like people transfer to pay less tax, but even after doing that, more taxes come out. The key point here is the number of houses the parents give or transfer. If one generation has one house, like the brother mentioned earlier, inheritance tax can be reduced. Especially through low-cost transfers, you can reduce more taxes. However, in cases where this is not the situation, more taxes can be imposed. Today, I will explain this to you. The first thing is for simple gifts.

If you make a gift, you will incur a gift tax of 102 million won and an acquisition tax of 12 million won, totaling 114 million won in tax burden. In the second case, in which you transfer 300 million won based on the market value, this case involves a parent with one house transferring a 30 billion won house at the market price of 30 billion won, receiving 27 billion won as payment, and gifting 3 billion won. When examining this case, it is similar to receiving the transfer payment from the son, inheriting the 18 billion won deposit, and actually receiving 9 billion won as the transfer payment from the son, with the remaining 3 billion won being gifted. The tax on the case of gifting 3 billion won is 25 million won, which is the normal procedure. Now, the next case involves initially transferring at 27 billion won. Even if you sell at a lower price, such as the minimum of 30% of the market value, which is 3 billion won, without raising gift tax issues, you can proceed with the transfer contract at 27 billion won, without facing gift tax issues for the 3 billion won.

No, however, according to the provision denying calculation of unfair acts, the difference of 300 million won exceeds 1.5 billion won, which is 5% of the market price of 30 billion won. The transfer amount becomes 30 billion won. At this time, the tax is 182 million won, so instead of simply giving 30 billion won, you can enjoy a tax-saving effect of nearly 10 billion won. That's right, but even if you don't necessarily do a low-cost transfer, the tax will decrease to 250 million won. The tax saved by transferring 300 million won at a low price is 22 million won. By transferring 300 million won at a low price, the tax is significantly reduced. It is not a big decrease due to the one-household, one-home pessimism. There is a slight trap regarding low-cost transfers. You need to plan low-cost transfers. First, reducing taxes dynamically through low-cost transfers is a tax exemption for one household and one home.

Only applicable in certain cases. However, when transferring commercial buildings, land, etc., instead of one house per generation, but two or more houses, sometimes a lower transfer price may result in higher taxes. I will explain that case directly in a bit. Secondly, through a lower transfer, if you trade for 300 million won, there will be no gift tax, but the son who received the gift cheaply at 27 billion won, not 30 billion won as in the previous case, cannot acknowledge the acquisition cost as 30 billion won when he sells the real estate sometime in the future, so he may end up paying more taxes instead. Thirdly, I think the third one is the most important. When I used to work at the National Tax Service a long time ago, there were many cases of low-price transfers between parents and children. Therefore, through a more focused review on taxpayers, I have seen cases where more significant tax issues arise.

Itzy's Jeolse is looking at the screen again. I will look at the case where the first generation's first house is not tax-exempt, which is the same as before. The first case to consider is a simple gift. When making a simple gift, a gift tax of 1 billion 200 million won and an acquisition tax of 1 billion 200 million won, totaling 11 billion 400 million won, incur taxes. If parents with two houses have a market value of 3 billion won for House A, they sign a contract for 30 billion won, receive 27 billion won, and gift 3 billion won. In this case, the tax increases significantly to 780 million 500 thousand won, so they cannot receive a tax exemption. However, what if they transfer 3 billion won at a low price? In contrast to the gift tax rate, the transfer tax rate is higher, resulting in an additional tax of 37 million won, totaling 823 million won. In other words, like before, if parents transfer a 30 billion won apartment to their child for 27 billion won at a low price, it is for one generation.

If you are not a homeowner, you may end up paying more taxes. So, don't forget that. Therefore, even if there is no tax saving effect, if you transfer a property worth 3 billion won for 2.7 billion won, it could be a bad case where the acquisition cost of your son decreases. So, to summarize, it's not that taxes are greatly reduced through low-cost transfers, but rather, it falls under a case where the tax-saving effect is significant due to the tax exemption for one household and one home. This is not about giving a gift, but when you transfer, the tax is reduced, that's true, but it's because of the tax exemption for one household and one home. The tax savings from low-cost transfers are not significant. However, due to this not-so-significant effect, you may actually face other disadvantages, and if you are not a homeowner, you may end up with no benefit. Oh, my brother will explain with an example that there are cases where low-cost transfers actually turn into a poison.

I understand, in the future, if something like this happens, I think I should ask my older brother for advice and make a decision. But when he clearly compares three things, it really sticks in my mind. Usually, when he compares things in such detail during counseling, if a taxpayer comes to me, I need to first accurately understand the taxpayer's situation, then I need to compare the numbers directly to show them how they should make decisions in the future. In my case, I directly input numbers into Excel to calculate and provide tax savings. However, when my older brother mentioned the three comparisons, in the case of owning one house, it's true that the gift tax is the most favorable, right? So, since we are talking about 20 or 30 billion, 20 million won may seem very small, but in fact, 20 million won is a huge amount of money, isn't it? If he tells me to do it, I would.

I feel like I will definitely transfer it at a low price. I heard that this doesn't seem illegal. Is there any problem with doing this? Oh, as I mentioned earlier, the acquisition cost of 300 million won is not recognized, and the most important third point is directly related to the view of the National Tax Service. When I used to work at the National Tax Service, I saw colleagues around me acquiring houses through low-cost transfers, and I think it's possible because they are people. However, when I examine the report in this way, there are cases where various problems are found in the report. Let me tell you the first case. The first case is about a real estate property worth about 2 billion won, where 1.2 billion won is taken over as a deposit, about 500 million won is paid, and then 300 million won is transferred at a low price. So, there was a son who bought a property worth 2 billion won for 1.7 billion won. So, I reviewed that report.

I thought there were no issues with the report, but as I observed it a bit more, when reviewing the report, it was found that the previous tenant who was there before had left, and no one else had moved in. So, even though someone seems to be living there, a letter was sent to the management office of the apartment requesting the current resident management card. However, it was discovered that the previous tenant had left, and his son was living there instead. So, without reporting the move-in, the son was living there. When I saw this, I thought that if the son officially moves in, it would be an additional gift equivalent to the security deposit. Due to the burden of that thought, the move-in was not reported, but the resident management card was being used, and they were living in the apartment. The amount was 1.2 billion won for the security deposit, but who paid the 2.2 billion won? Probably someone else.

Couldn't the parents have given it to you? Yes, that's right. The parents quietly handed over the 1.2 billion won. They didn't even report it on their tax return. So, the investigator viewed the 1.2 billion won as the parents paying on behalf of their child and sentenced them to three billion eight hundred million won in prison. But what's really scary here is that even the apartment's resident management card can be viewed by the National Tax Service. Oh, there is a provision in the National Tax Basic Act for cooperation in tax administration, so usually, people cooperate. It's a very frightening thing. There's no way to escape, and instead of finding loopholes, it seems like more cases of additional taxation come up. But in this case, it's not 100% because of the tax evasion. So, if I hadn't transferred it, would I not have been caught? It's not 100%, and it's probably because of the transfer.

The impression of the National Tax Service is not so good. I wanted to talk about that. If I had made a gift tax declaration in the first place, there is a possibility that the tax inspector might not have scrutinized the report in such detail and let it pass. I also had thoughts like that. However, the issue of repaying that 1.2 billion won, whether by the parents or the children, is a matter of time. It is a problem that can arise at any time. So, how should we handle a case like 2.02 billion won wisely while minimizing taxes? It seems like turning 1.2 billion into assets magically is impossible. It's more like steadily building up income, saving the money, and gradually repaying it, or alternatively, having someone else repay part of the debt and filing a gift tax declaration. It seems like either boldly declaring it or responding in a truly long-term perspective is necessary.

That's right. In the case I know, this person transferred a 3 billion-won apartment for 2.7 billion won, with a deposit of 1.8 billion won. Then, they received their son's personal funds of 900 million won and transferred it for 2.7 billion won. However, the question is how the son actually accumulated the 900 million won. In this case, the tax office may scrutinize more closely in the case of undervalued transfers. From what I saw in this person's case, the son had an annual salary of 70 million won, and in fact, the total amount this friend had saved up until now was around 200 million won. Moreover, the 700 million won was not questioned at all. It was given by the father as a security deposit for a lump sum lease five years ago. After about five years, it could have just passed unnoticed. That 700 million won is a significant amount. Through the undervalued transfer, if it is reported, that 700 million won could be analyzed more thoroughly. That's what I think. So, by transferring at a lower price of 300 million won, you could save 20 million won.

There may be a possibility of pushing up to 700 million won that was not clarified in the past, and there could be a push for the corresponding tax as well. However, if the tax on the 1 billion won is discovered after 5 years, you may end up paying much more in taxes than the received tax amount of 200 million won, and additional surtax may be added. The surtax includes a 20% undeclared surtax and an annual payment support surtax ranging from about 8 to 99%. So, if we summarize, if you are really clean and have nothing to hide, it might be worth trying low-profile transfers. However, if there is even a slight concern, it might be better to just give up on the additional tax savings of around 20 million won, which could be a better option. Yes, not all employees at the National Tax Service think the same way, but there is a perspective like that, so it seems better to plan tax savings according to your own situation.

Yum Ji-hoon, today's conclusion is that when parents transfer real estate to their children, there are often many cases where it is advantageous to gift or sell it. Adding to this, by utilizing low-cost transfers, taxes can be further reduced. However, it is not always advantageous to use low-cost transfers in all cases. If the first-generation house is not tax-exempt and the difference in transfer is large, it may be more advantageous to conduct a normal transfer. Even though the tax can be reduced by inheriting real estate at a low price of 300 million KRW, when the real estate is transferred later, the acquisition price decreases, which may result in higher transfer taxes at that time. Low-cost transfers are a tax-saving measure, but even though it is not illegal, the National Tax Service may scrutinize it more closely. If there are any minor issues for oneself, be cautious about low-cost transfers. It is not tax evasion but tax reduction, so it should be judged carefully. Pursuing only frugality while ignoring the perspective of tax officials can lead to a foolish decision of knowing one thing and not knowing the other.

If you want to reduce your income tax profitably, call your brother who knows the National Tax Service well.

"요즘 부자들은 이렇게 절세합니다" 국세청 출신 세무사가 모두가 잘 못 알고 있는 증여의 진실 알려드립니다

국세청 출신 '진짜' 세무사들이 정확하게 세금을 줄여드립니다.

📌문의
ntxtax.kor@gmail.com


국세청 아는형

절세 전략: 자녀에게 재산 이전

강남의 자산가들이 절세를 위해 부모님의 집을 증여하는 대신 자녀에게 양도하는 사례가 늘고 있습니다.

시가 10억 원에 달하는 집을 3억 원에 자녀에게 넘기는 저가 거래는 절세 방법으로 인기가 높습니다.

하지만 부모가 증여하거나 양도하는 주택 수에 따라 부과되는 세금이 달라져 세금이 더 많이 부과될 수 있으므로 주의가 필요합니다.

저비용 부동산 양도의 세금 영향

부동산을 낮은 가격에 양도하면 세금을 크게 줄일 수 있으며, 100억 원에 가까운 절세 효과를 얻을 수 있습니다.

그러나 이 전략은 상업용 건물이나 다주택 양도에는 적용되지 않을 수 있으며, 향후 양수인에게 더 많은 세금이 부과될 수 있습니다.

또한 저가로 양도할 경우 세무 조사가 강화되어 관련 당사자에게 잠재적인 세금 문제가 발생할 수 있습니다.

저렴한 비용으로 부동산 양도의 세금 영향

저렴한 비용으로 부동산을 양도하면 세금이 훨씬 높아져 잠재적인 절세 효과를 무효화할 수 있습니다.

저가 양도 시 절세 효과는 양도 자체보다는 1세대 1주택에 대한 비과세 혜택에 주로 기인합니다.

경우에 따라 저비용 양도로 인해 수취인의 취득 비용이 실제로 감소할 수 있으며 세금 절감 효과가 크지 않을 수 있습니다.

저비용 부동산 양도로 인한 잠재적 세금 문제

아들이 부동산을 시세보다 훨씬 낮은 가격에 구입한 사례에서 보듯이 전입신고를 하지 않고 부동산을 헐값에 양도하는 것은 탈세 문제로 이어질 수 있습니다.

세금 신고를 하지 않고 12억 원을 미신고 지급한 것이 밝혀져 부모가 실형을 선고받기도 했습니다.

국세청은 주민등록증을 추적할 수 있기 때문에 이러한 행위가 적발될 경우 이를 피하기 어렵습니다.

고액 금액 및 세금 신고 처리하기

처음부터 증여세를 신고하면 세무 조사관의 상세한 조사를 피할 수 있습니다.

부모님이든 자녀든 12억 원을 상환하는 것은 세금을 최소화하기 위해 현명하게 해결해야 하는 어려운 문제입니다.

소액 양도는 절세에 도움이 될 수 있지만, 우려되는 부분이 있다면 절세를 포기하고 보다 신중한 접근을 하는 것이 좋습니다.

저비용 부동산 양도의 장점과 위험성

자녀에게 부동산을 저렴하게 양도하면 세금 절감에 유리할 수 있습니다.

그러나 특히 양도 차액이 큰 비과세 1세대 1주택의 경우 항상 최선의 선택이 아닐 수도 있습니다.

부동산을 낮은 가격에 상속하면 세금을 줄일 수 있지만 나중에 부동산을 양도할 때 양도세가 더 많이 부과될 수 있습니다.

합법적이지만 면밀히 검토되는 절세 방법이므로 국세청에 문제가 발생하지 않도록 주의해야 합니다.