PART1 ∙ 정비사업의 법령 체계와 실무 개요 ·························11

제1장. 정비사업의 개요 ·····································································11
제1절. 정비사업의 의미 및 법령 체계 ······································ 11
제2절. 「도시 및 주거환경정비법」상 정비사업 ·························· 12
제3절. 「빈집 및 소규모주택 정비에 관한 특례법」상 정비사업 ···· 16
제4절. 정비사업의 시행방식과 사업시행자 ······························· 18
제5절. 정비사업 유형별 비교 요약 ··········································· 23

제2장. 정비사업의 주요 절차 ····························································24
제1절. 계획 수립 단계 ······························································ 25
제2절. 사업 준비 단계 ······························································ 26
제3절. 사업 시행 단계 ······························································ 28
제4절. 사업 완료 단계 ······························································ 32
제5절. 사업 청산 단계 ······························································ 34

제3장. 조합원 지위와 권리관계 ·························································36
제1절. 조합원 자격 ··································································· 36
제2절. 주택 공급 기준 ······························································ 41
제3절. 현금청산 ········································································ 44
제4절. 청산금 ············································································ 47

제4장. 조합원 지위 및 분양받을 권리의 제한 ····································50
제1절. 조합원 지위 양도 제한 ·················································· 50
제2절. 재당첨 제한 ··································································· 57
제3절. 권리산정기준일 ······························································ 59

PART2 ∙ 양도소득세 ·····························································63

제1장. 양도소득세 기본개념 ······························································63
제1절. 양도소득세의 개념과 과세대상 ······································ 63
제2절. 과세표준 및 세액 계산 구조 ········································· 74
제3절. 신고 및 납부 ································································· 97

제2장. 재개발·재건축 자산의 전환과정 ············································110
제1절. 조합원입주권의 의의 ··················································· 110
제2절. 종전부동산에서 조합원입주권으로의 전환 ··················· 123
제3절. 조합원입주권에서 신축부동산으로의 전환 ··················· 129

제3장. 유형별 양도소득세 계산 ·······················································139
제1절. 조합원입주권의 양도소득세 ········································· 139
제2절. 신축주택의 양도소득세 ················································ 154
제3절. 지급받은 청산금의 양도소득세 ···································· 191
제4절. 양도소득세 계산사례 ··················································· 216

제4장. 양도소득세 비과세 특례 ·······················································241
제1절. 1세대 1주택 비과세의 법령 체계 ······························· 241
제2절. 신축주택을 양도하는 경우 1세대 1주택 비과세 ········· 243
제3절. 지급받은 청산금의 1세대 1주택 비과세 ····················· 264
제4절. 조합원입주권의 양도소득세 비과세 ····························· 267
제5절. 2주택 이상을 보유한 경우의 비과세 ··························· 286
제6절. 주택과 조합원입주권을 보유한 경우의 비과세 ··········· 313
제7절. 자산변환 과정에 따른 비과세 판단 사례 ···················· 354

PART3 ∙ 상속세 및 증여세 ·················································373

제1장. 상속세 및 증여세 기본개념 ··················································373
제1절. 상속세 기본개념 ·························································· 373
제2절. 증여세 기본개념 ·························································· 379

제2장. 자산의 변환 과정 및 증여시기 ·············································385
제1절. 종전부동산에서 조합원입주권으로의 전환 ··················· 385
제2절. 조합원입주권의 증여시기 ············································ 387
제3절. 조합원입주권에서 신축부동산으로의 전환 ··················· 391

제3장. 재개발·재건축 자산의 재산평가 ············································392
제1절. 상속세 및 증여세법상 재산평가 원칙 ························· 392
제2절. 사업 단계별 자산 평가방법 ········································· 395

제4장. 연부연납 및 납세담보 ··························································400
제1절. 연부연납 요건 ······························································ 400
제2절. 연부연납 관련 쟁점 ····················································· 401

PART4 ∙ 취득세 ··································································403

제1장. 취득세 기본개념 ···································································403
제1절. 취득세 과세대상 및 납세의무자 ·································· 403
제2절. 취득시기 ······································································ 409
제3절. 과세표준 ······································································ 412
제4절. 세율 ············································································· 422

제2장. 주택 취득 중과세와 정비사업 자산 ·······································426
제1절. 조합원입주권의 주택 수 산입 및 제외 ······················· 426
제2절. 정비사업 관련 중과세 제외 및 특례 ··························· 429

제3장. 정비사업 진행 단계별 취득세 ···············································435
제1절. 기존 건축물 멸실 전 취득하는 경우 ··························· 435
제2절. 기존 건축물 멸실 이후 신축주택 준공 전 취득하는 경우 ··· 439
제3절. 신축주택 준공 이후 취득하는 경우 ····························· 442

제4장. 재개발사업에 대한 취득세 감면 ············································444
제1절. 2023년 개정 전후 취득세 과세체계 비교 ·················· 444
제2절. 재개발사업 조합원의 취득세 면제 및 부과 ················ 446
제3절. 재개발사업 조합원의 취득세 감면 ······························ 448
제4절. 재개발사업 사업시행자의 취득세 감면 ························ 451
제5절. 주거환경개선사업에 대한 특례 ···································· 455
제6절. 최소납부세제 ······························································· 457

PART5 ∙ 재산세 및 종합부동산세 ·······································459

제1장. 재산세 및 종합부동산세 기본개념 ·········································459
제1절. 재산세와 종합부동산세의 관계 ···································· 459
제2절. 재산세 계산구조 ·························································· 462
제3절. 종합부동산세 계산구조 ················································ 463

제2장. 재산세 분리과세 특례 ··························································466
제1절. 국가 등에 무상귀속 또는 기부채납 하는 토지 ··········· 466
제2절. 사업계획승인 받은 주택건설사업 제공 토지 ··············· 467

제3장. 종합부동산세 합산배제 특례 ·················································468
제1절. 주택건설사업자의 미분양주택 ······································ 468
제2절. 주택건설사업을 위한 멸실목적 취득 주택 ·················· 470
제3절. 주택건설사업자의 주택건설목적 취득 토지 ················· 473

제4장. 재개발·재건축 사업 단계별 과세 쟁점 ··································476
제1절. 멸실단계 주택의 주택 여부 판정 ································ 476
제2절. 공사단계 토지의 과세 쟁점 ········································· 478
제3절. 준공단계 신축주택의 과세 쟁점 ·································· 480

PART6 ∙ 조합원이 지급받는 금품의 소득세 ························485

제1장. 상환의무 없는 이사비용 ·······················································486
제1절. 조합으로부터 이사비용을 무상 지원받는 경우 ··········· 486
제2절. 시공사로부터 이사비용을 무상 지원받는 경우 ··········· 487
제3절. 법적으로 지급의무가 있는 주거이전비의 경우 ··········· 488

제2장. 무이자 대출의 이자상당액 ····················································488
제1절. 조합의 수익사업 이익으로 대납하는 경우 ·················· 488
제2절. 관리처분계획에 따라 사업비로 정산되는 경우 ··········· 490

제3장. 영업손실보상금 ····································································495
제1절. 법적 지급의무가 있는 경우 ········································· 495
제2절. 법적 지급의무가 없는 경우 ········································· 496

제4장. 수익사업 이익 및 잔여재산 분배액 ·······································496
제1절. 사업 진행 중 이익분배 ················································ 496
제2절. 해산 및 청산 시 잔여재산 분배 ·································· 498

PART7 ∙ 【부록】 심화 주제 목록 ········································499

핵심 정리 ·············································································501