양도소득세 매매계약 진행 중 상속된 부동산의 양도소득세 신고
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Q. 피상속인이 매매계약을 체결하고 계약금(10%)을 수령한 상태에서 상속이 개시 된 경우로서 상속인은 피상속인이 체결한 매매대금에서 계약금을 제외한 금액으로 상속세신고를 완료하였고, 피상속인이 체결하였던 부동산 매매계약을 승계하여 매매잔금을 수령하고 매매를 종결하는 경우 상속인은 부동산 양도신고를 어떻게 하여야 하는 것인지?
A. 피상속인이 부동산 양도계약을 체결하고 잔금청산 전에 사망한 경우에는 양도대금 전액에서 상속개시전에 영수한 계약금 등을 차감한 잔액을 상속재산의 가액으로 하는 것이며, 당해 부동산을 상속인이 상속받아 양도한 것으로 보아 양도차익을 계산함에 있어서는 그 양도대금 전액을 소득세법 시행령 제163조 제9항의 규정에 의한 취득당시의 실지거래가액으로 보는 것입니다.
관련규정 : 소득세법 시행령 제163조 제9항, 상증, 재산세과-523, 2008.07.14
- 다음글경정청구 이의신청 기한 관련 문의 25.01.22
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