{"id":50146,"date":"2020-12-15T08:23:34","date_gmt":"2020-12-15T07:23:34","guid":{"rendered":"https:\/\/gyrocarpus.com\/?p=50146"},"modified":"2022-12-21T13:52:44","modified_gmt":"2022-12-21T12:52:44","slug":"%eb%b6%80%eb%8f%99%ec%82%b0-%ec%84%b8%ea%b8%88-%ec%b4%9d%ec%a0%95%eb%a6%ac","status":"publish","type":"post","link":"https:\/\/gyrocarpus.com\/archives\/50146","title":{"rendered":"\ubd80\ub3d9\uc0b0 \uc138\uae08 \ucd1d\uc815\ub9ac"},"content":{"rendered":"<p>\ub3c5\uc77c\uc740 \ubd80\ub3d9\uc0b0 \uc2dc\uc7a5\uc774 \uc7a5\uae30\uac04 \ud638\ud669\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \ub3c5\uc77c\uc5d0 \uc815\ucc29\ud55c \ud55c\uc778 \uac00\uc6b4\ub370\uc11c\ub3c4 \ubd80\ub3d9\uc0b0 \ud22c\uc790\uc5d0 \uad00\uc2ec\uc774 \uc0dd\uaca8\ub098\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc544\ubb34\ub798\ub3c4 \ud070 \uc561\uc218\uac00 \ud544\uc694\ud55c \ud22c\uc790\uc774\uae30 \ub54c\ubb38\uc5d0 \uc815\ud655\ud55c \ube44\uc6a9 \ud30c\uc545\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc138\uae08\uc740 \ubd80\ub3d9\uc0b0 \uac00\uce58\ub098 \uac00\uaca9\ub9cc \ubd10\uc11c\ub294 \uc27d\uac8c \ud30c\uc545\ud558\uae30\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \ub3c5\uc77c \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0\uc11c \ubd80\uacfc\ub418\ub294 \uc8fc\uc694 \uc138\uae08\uc744 \uc815\ub9ac\ud574 \ub4dc\ub9ac\ub2c8 \ub9ce\uc740 \ucc38\uace0 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_50156\" aria-describedby=\"caption-attachment-50156\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-50156\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1029737332.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1029737332.jpg 600w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1029737332-300x158.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-50156\" class=\"wp-caption-text\">Freedomz\/Shutterstock.com<\/figcaption><\/figure>\n<p><strong><b>\ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138 Grunderwerbsteuer<\/b><\/strong><\/p>\n<p>\ubd80\ub3d9\uc0b0 \uad6c\uc785 \uc2dc \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc73c\ub85c, \uacf5\uc99d\ub41c \ubd80\ub3d9\uc0b0 \ub9e4\uc785 \uac00\uaca9\uc5d0 \ube44\ub840\ud558\uc5ec \ucc45\uc815\ub429\ub2c8\ub2e4. \uc9c0\uc5ed\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"284\">\uc5f0\ubc29\uc8fc<\/td>\n<td width=\"284\">\ucde8\ub4dd\uc138\uc728<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ubc14\ub374\ubdd4\ub974\ud15c\ubca0\ub974\ud06c<\/td>\n<td width=\"284\">5.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ubc14\uc774\uc5d0\ub978<\/td>\n<td width=\"284\">3.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ubca0\ub97c\ub9b0<\/td>\n<td width=\"284\">6.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ube0c\ub780\ub374\ubd80\ub974\ud06c<\/td>\n<td width=\"284\">6.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ube0c\ub808\uba58<\/td>\n<td width=\"284\">5.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ud568\ubd80\ub974\ud06c<\/td>\n<td width=\"284\">4.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ud5e4\uc388<\/td>\n<td width=\"284\">6.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uba54\ud074\ub80c\ubd80\ub974\ud06c\ud3ec\uc5b4\ud3fc\uba54\ub978<\/td>\n<td width=\"284\">6.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ub2c8\ub354\uc791\uc13c<\/td>\n<td width=\"284\">5.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ub178\ud2b8\ub77c\uc778\ubca0\uc2a4\ud2b8\ud314\ub80c<\/td>\n<td width=\"284\">6.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ub77c\uc778\ub780\ud2b8\ud314\uce20<\/td>\n<td width=\"284\">5.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc798\ub780\ud2b8<\/td>\n<td width=\"284\">6.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc791\uc13c<\/td>\n<td width=\"284\">3.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc791\uc13c\uc548\ud560\ud2b8<\/td>\n<td width=\"284\">5.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc290\ub808\uc2a4\ube44\ud788\ud640\uc288\ud0c0\uc778<\/td>\n<td width=\"284\">6.5%<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ud280\ub9c1\uc5d4<\/td>\n<td width=\"284\">6.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774 \uc678\uc5d0\ub3c4 \uc9d1 \uc548\uc5d0 \ubcc4\ub3c4 \uc124\uce58\ub41c \uac00\uad6c\uc5d0 \ub530\ub77c\uc11c\ub3c4 \uc138\uae08\uc774 \ucd94\uac00\ub85c \ubd80\uacfc\ub420 \uc218 \uc788\uc73c\ub2c8 \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><b>\ubd80\ub3d9\uc0b0 \uc7ac\uc0b0\uc138 Grundsteuer<\/b><\/strong><\/p>\n<p>\ub9e4\ud574 \uac74\ubb3c\uc744 \ub300\uc0c1\uc73c\ub85c \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc785\ub2c8\ub2e4. \ub2e8 \ud55c \ucc44\uc758 \uac74\ubb3c\uc5d0\ub3c4 \uc138 \uac00\uc9c0 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\uc74c\uacfc \uac19\uc740 \uacf5\uc2dd\uc73c\ub85c \ucc45\uc815\ub429\ub2c8\ub2e4.<\/p>\n<p>\uac74\ubb3c \uac00\uce58I +\uac74\ubb3c \uac00\uce58 II +\uac74\ubb3c \uac00\uce58 III =\ucd1d \uac74\ubb3c \uac00\uce58<br \/>\n[(\uac74\ubb3c \uac00\uce58I X\uc138\uc728I)+(\uac74\ubb3c \uac00\uce58II X\uc138\uc728II)+(\uac74\ubb3c \uac00\uce58III X\uc138\uc728III)] XHebesatz<\/p>\n<ul>\n<li>Hebesatz: \uc9c0\uc5ed\ubcc4\ub85c \uc815\ud574\uc9c4 \uc138\uc728\uc785\ub2c8\ub2e4. \uc77c\ubc18 \uac74\ucd95\ubb3c\uacfc \uc0ac\uc5c5\uc6a9 \uac74\ucd95\ubb3c\uc758 \uc138\uc728\uc774 \uc815\ud574\uc838 \uc788\uc73c\ub2c8 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. <a href=\"https:\/\/www.lexoffice.de\/service\/gewerbesteuer-hebesatz\/\" target=\"_blank\" rel=\"noopener noreferrer\">\ucc38\uace0 \ub9c1\ud06c<\/a><\/li>\n<li>\uac74\ubb3c \uac00\uce58I: \uac74\ubb3c \ucd1d \uac00\uce58\uc758 \uccab \uc0c1\ud55c\uce58\uae4c\uc9c0\uc758 \uac00\uce58<\/li>\n<li>\uac74\ubb3c \uac00\uce58II: \uac74\ubb3c \ucd1d \uac00\uce58\uc758 \uccab \uc0c1\ud55c\uce58\ub97c \ucd08\uacfc\ud55c \ub450 \ubc88\uc9f8 \uc0c1\ud55c\uce58\uae4c\uc9c0\uc758 \uac00\uce58<\/li>\n<li>\uac74\ubb3c \uac00\uce58III: \uac74\ubb3c \ucd1d \uac00\uce58\uc758 \uae30\ud0c0 \uc0c1\ud55c\uce58\ub97c \ucd08\uacfc\ud55c \uc561\uc218\uc5d0 \ub300\ud55c \uac00\uce58<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"113\">&nbsp;<\/td>\n<td width=\"113\">\uac74\ubb3c\uac00\uce58 \uc0c1\ud55c\/\uc138\uc728 I<\/td>\n<td width=\"113\">\uac74\ubb3c\uac00\uce58 \uc0c1\ud55c\/\uc138\uc728 II<\/td>\n<td width=\"113\">\uac74\ubb3c\uac00\uce58 \uc0c1\ud55c\/\uc138\uc728 III<\/td>\n<\/tr>\n<tr>\n<td width=\"113\">\uac00\uc815<\/td>\n<td width=\"113\">3,650\uc720\ub85c\/ 0.0005<\/td>\n<td width=\"113\">7,300\uc720\ub85c\/0.001<\/td>\n<td width=\"113\">0.002<\/td>\n<\/tr>\n<tr>\n<td width=\"113\">\uc784\ub300\uc6a9<\/td>\n<td width=\"113\">3,650\uc720\ub85c\/ 0.001<\/td>\n<td width=\"113\">3,650\uc720\ub85c\/ 0.0015<\/td>\n<td width=\"113\">0.002<\/td>\n<\/tr>\n<tr>\n<td width=\"113\">\uae30\ud0c0 \uc0ac\uc5c5\uc6a9<\/td>\n<td width=\"113\">3,650\uc720\ub85c\/ 0.001<\/td>\n<td width=\"113\">&nbsp;<\/td>\n<td width=\"113\">0.002<\/td>\n<\/tr>\n<tr>\n<td width=\"113\">\ub18d\uc5c5\uc6a9<\/td>\n<td width=\"113\">3,650\uc720\ub85c\/ 0.0016<\/td>\n<td width=\"113\">&nbsp;<\/td>\n<td width=\"113\">0.002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc608: \uac00\uce58\uac00 20,000\uc720\ub85c\uc758 \uac00\uc815\uc9d1\uc5d0 \ub300\ud55c \uc138\uae08 =[(3,650X0.0005)+(7,300X0.001)+(9,050X0.002)]XHebesatz<\/p>\n<p>&nbsp;<\/p>\n<p><strong><b>\ubd80\ub3d9\uc0b0 \ubd80\uac00\uc138 Spekulationssteuer<\/b><\/strong><\/p>\n<p>\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc2dc \ubc1c\uc0dd\ud55c \uc218\uc775\uc5d0 \ub300\ud574 \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc218\uc775\uc774\ub780 \ubd80\ub3d9\uc0b0 \uac70\ub798\ub85c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \ucc28\uac10\ud55c \uc561\uc218 \uc989, \uc21c\uc774\uc775 \uc561\uc218\ub97c \ub73b\ud569\ub2c8\ub2e4. \ud754\ud788 \ubd80\ub3d9\uc0b0 \uac70\ub798 \uc808\ucc28\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc911\uac1c, \uacf5\uc99d \ube44\uc6a9\uacfc \uac74\ubb3c \uc218\ub9ac \ube44\uc6a9\uc744 \uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \ub2e4\uc74c\uacfc \uac19\uc740 \uacbd\uc6b0 \ud574\ub2f9 \uc138\uae08\uc774 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubd80\ub3d9\uc0b0\uc744 10\ub144\ub9cc\uc5d0 \ub9e4\uac01\ud560 \uc2dc \uba74\uc81c.<\/li>\n<li>\uc9d1 \uc18c\uc720\uc8fc\uac00 \ubd80\ub3d9\uc0b0\uc5d0 \uc9c1\uc811 2\ub144 \uc5f0\uc18d\uc73c\ub85c \uac70\uc8fc\ud588\uc744 \uc2dc \uba74\uc81c.<\/li>\n<\/ul>\n<p>\ubd80\uacfc\ub418\ub294 \uc138\uae08\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubd80\ub3d9\uc0b0 \uc774\uc775 X\uc18c\ub4dd \uc138\uc728(Einkommen Steuersatz. \uac1c\uc778\ub9c8\ub2e4 \ub2e4\ub985\ub2c8\ub2e4.)<\/p>\n<p>\ub610\ud55c, \ub9cc\uc77c 5\ub144 \uc774\ub0b4\uc5d0 3\ucc44 \uc774\uc0c1\uc758 \uc9d1\uc744 \ub9e4\uac01\ud558\uac8c \ub418\uba74 \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0(Gewerbeimmobilien)\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc601\uc5c5\uc138(Gewerbesteuer)\uc640 \uac70\ub798\uc138(Umsatzsteuer)\ub3c4 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_50157\" aria-describedby=\"caption-attachment-50157\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-50157\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1032268546.jpg\" alt=\"\" width=\"600\" height=\"315\" srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1032268546.jpg 600w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2020\/12\/shutterstock_1032268546-300x158.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-50157\" class=\"wp-caption-text\">Tero Vesalainen\/Shutterstock.com<\/figcaption><\/figure>\n<p><strong><b>\ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc138 Erbschaftssteuer<\/b><\/strong><\/p>\n<p>\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc2dc \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc785\ub2c8\ub2e4. \ub2e4\uc74c\uacfc \uac19\uc774 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<p>(\ubd80\ub3d9\uc0b0 \uac00\uce58\uc758 90% &#8211; \uc138\uc561 \uacf5\uc81c) X Steuerklasse\uc5d0 \ub530\ub978 \uc138\uc728<\/p>\n<p>\uc138\uc561 \uacf5\uc81c<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"284\">\uc591\ub3c4 \ub300\uc0c1<\/td>\n<td width=\"284\">\uc138\uc561 \uacf5\uc81c \uc561\uc218<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ubc30\uc6b0\uc790<\/td>\n<td width=\"284\">50\ub9cc \uc720\ub85c<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc790\ub140<\/td>\n<td width=\"284\">40\ub9cc \uc720\ub85c<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uc190\uc790<\/td>\n<td width=\"284\">20\ub9cc \uc720\ub85c<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\ubd80\ubaa8<\/td>\n<td width=\"284\">10\ub9cc \uc720\ub85c<\/td>\n<\/tr>\n<tr>\n<td width=\"284\">\uadf8 \uc678<\/td>\n<td width=\"284\">2\ub9cc \uc720\ub85c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uba74\uc81c \ub300\uc0c1<\/p>\n<ul>\n<li>\uc9c1\uc811 \uac70\uc8fc\ud558\ub294 \ubc30\uc6b0\uc790\uc5d0\uac8c \uc591\ub3c4\ud560 \uc2dc<\/li>\n<li>\uc9c1\uc811 \uac70\uc8fc\ud558\ub294 \uc790\ub140\uc5d0\uac8c \uc591\ub3c4\ud560 \uc2dc(\uba74\uc801 200\u33a1\ub97c \ucd08\uacfc \uc2dc \ucd08\uacfc\ud55c \uba74\uc801\uc5d0 \ube44\ub840\ud574 \uc138\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4.)<\/li>\n<li>10\ub144 \uc774\uc0c1 \uac70\uc8fc\ud588\uc744 \uc2dc<\/li>\n<li>\ubb38\ud654\uc720\uc0b0(Denkmalschutz)\uc77c \uacbd\uc6b0 20\ub144 \uc774\uc0c1 \uc18c\uc720\ud588\uc744 \uc2dc<\/li>\n<li>\uc138\uae08 \ub4f1\uae09 Steuerklasse I\uc5d0 \uc18d\ud560 \uacbd\uc6b0 \ubd80\ub3d9\uc0b0 \uac00\uce58\uac00 \ucd5c\ub300 41,000\uc720\ub85c\uc77c \uc2dc<\/li>\n<li>\uc138\uae08 \ub4f1\uae09 Steuerklasse II\/III\uc5d0 \uc18d\ud560 \uacbd\uc6b0 \ubd80\ub3d9\uc0b0 \uac00\uce58\uac00 \ucd5c\ub300 12,000\uc720\ub85c\uc77c \uc2dc<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u24d2 \uad6c\ud150\ud0c1\ucf54\ub9ac\uc544(http:\/\/www.gyrocarpus.com), \ubb34\ub2e8\uc804\uc7ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ub3c5\uc77c\uc740 \ubd80\ub3d9\uc0b0 \uc2dc\uc7a5\uc774 \uc7a5\uae30\uac04 \ud638\ud669\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \ub3c5\uc77c\uc5d0 \uc815\ucc29\ud55c \ud55c\uc778 \uac00\uc6b4\ub370\uc11c\ub3c4 \ubd80\ub3d9\uc0b0 \ud22c\uc790\uc5d0 \uad00\uc2ec\uc774 \uc0dd\uaca8\ub098\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc544\ubb34\ub798\ub3c4 \ud070 \uc561\uc218\uac00 \ud544\uc694\ud55c \ud22c\uc790\uc774\uae30 \ub54c\ubb38\uc5d0 \uc815\ud655\ud55c \ube44\uc6a9 \ud30c\uc545\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uc138\uae08\uc740 \ubd80\ub3d9\uc0b0 \uac00\uce58\ub098 \uac00\uaca9\ub9cc \ubd10\uc11c\ub294 \uc27d\uac8c \ud30c\uc545\ud558\uae30\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \ub3c5\uc77c \ubd80\ub3d9\uc0b0 \uac70\ub798\uc5d0\uc11c \ubd80\uacfc\ub418\ub294 \uc8fc\uc694 \uc138\uae08\uc744 \uc815\ub9ac\ud574 \ub4dc\ub9ac\ub2c8 \ub9ce\uc740 \ucc38\uace0 \ubc14\ub78d\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138 Grunderwerbsteuer \ubd80\ub3d9\uc0b0 \uad6c\uc785 \uc2dc \ubd80\uacfc\ub418\ub294 \uc138\uae08\uc73c\ub85c, \uacf5\uc99d\ub41c [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":50156,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[578,2857,1],"tags":[945,288,1801,539,658,1736,1781,516,824],"acf":[],"yoast_head":"\n<title>\ubd80\ub3d9\uc0b0 \uc138\uae08 \ucd1d\uc815\ub9ac | \uad6c\ud150\ud0c1 \ucf54\ub9ac\uc544 : \ub3c5\uc77c \ud55c\uc778 \ud3ec\ud0c8 \uc0ac\uc774\ud2b8<\/title>\n<meta name=\"description\" content=\"\uad6c\ud150\ud0c1\ucf54\ub9ac\uc544\ub294 \ub3c5\uc77c\uc5d0 \uac70\uc8fc\ud558\ub294 \ud55c\uc778\ub4e4\uc774 \uc11c\ub85c \uc815\ubcf4\ub97c \uacf5\uc720\ud558\ub294 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