관할 구청 개별주택가격 공시내역 및 주택특성조사표상의 주택면적과 상가면적에 근거하여 주택외 부분에 대하여 비과세 적용을 배제한 처분의 당부

**구청장이 조사한 개별주택가격 공시내역 및 주택특성조사표상 쟁점겸용주택에는 공부상 등재되지 아니한 무허가 건물이 존재하여 공부상 주택 및 주택외 면적이 실질을 반영한 것이라고 보기 어렵고, 배우자가 쟁점겸용주택에서 음식점을 운영하면서 주택의 일부를 음식점 영업에 사용한 사실이 확인되어 공부상 면적을 그대로 인정할 수 없으며, 처분청이 현지조사시 쟁점겸용주택이 멸실되어 현장을 확인할 수 없는 이상 관할 구청장이 현지 측량하여 재산세 과세자료로 사용된 면적을 적용하는 것이 합리적이라 할 것이므로, 처분청이 쟁점겸용주택의 상가 면적이 주택 면적을 초과하는 것으로 보아 과세한 이 건 처분은 잘못이 없는 것으로 판단됨

관할 구청 개별주택가격 공시내역 및 주택특성조사표상의 주택면적과 상가면적에 근거하여 주택외 부분에…

이유

1. 처분개요가. 청구인은 2011.1.30. OOO 79-3 겸용주택 157.14㎡(이하 “쟁점겸용주택”이라 한다) 및 부수토지 638.6㎡를 양도(OOO원)하고, 쟁점겸용주택의 주택면적이 주택외의 면적을 초과한다고 보아 전체를 주택으로 보고, 9억원을 초과하는 고가주택에 해당하는 부분을 과세대상으로 하여 2011년 귀속 양도소득세 OOO원을 신고ㆍ납부하였다.

나. 처분청은 OOO구청의 개별주택가격 공시내역 및 주택특성조사표에 의하여 실제로는 주택외 면적(93.88㎡)이 주택 면적(63.26㎡)을 초과한다고 보아 주택외 부분에 대한 비과세를 배제하고, 2012.1.12. 청구인에게 2011년 귀속 양도소득세 OOO원을 경정ㆍ고지하였다.

다. 청구인은 이에 불복하여 2012.2.29. 이의신청을 거쳐 2012.10.30. 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장상가로 사용한 방은 구조변경 없이 옷장 등 가재도구가 있는 상태에서 1년 중 성수기인 7 ～ 9월, 하루 중 낮(12:00 ～ 21:00, 1일의 37%)에만 음식점(사철탕)의 영업에 사용하였으므로 사용 면적이나 기간을 고려하면 OOO구청이 조사한 주택 및 상가의 면적은 비례의 원칙에 어긋나고, 더욱이 주택이 분명한 욕실 등까지 상가로 판정하는 것은 불합리하며, 양도소득세 조사시점에 건물이 멸실된 상태에서 주택과 상가의 공부상 면적비율을 무시하고 과세하는 것은 부당하다.

나. 처분청 의견쟁점겸용주택은 건물이 멸실되어 현지 확인이 불가능하므로 OOO구청이 2005년부터 매년 주택사용면적 등을 현지 측량하여 공표한 개별주택가격 공시내역과 사진이 첨부된 주택특성조사표에 따라 판정하였던바, 상가(93.86㎡)가 주택(63.26㎡)보다 큰 것으로 확인되었고, 청구인은 OOO구청에서 개별주택가격을 발표할 당시에는 이의제기를 하지 않다가 처분청이 양도소득세를 부과하자 OOO구청에 실지측량 내역에 대하여 이의제기를 하는 것은 고가(OOO원)의 겸용주택 양도에 대한 조세를 회피하려는 것으로 보이므로 당초 처분은 정당하다.

3. 심리 및 판단가. 쟁점관할 구청 개별주택가격 공시내역 및 주택특성조사표의 주택면적(63.26㎡)과 상가면적(93.88㎡)에 근거하여 주택외 부분에 대하여 비과세 적용을 배제하고 과세한 처분의 당부나. 사실관계 및 판단(1)「소득세법」 제89조제1항 제3호에는 1세대 1주택과 부수토지의 양도소득에 대하여는 양도소득세를 과세하지 아니한다고 규정하고 있고, 같은 법 시행령 제154조 제3항에는 하나의 건물이 주택과 주택외의 부분으로 복합되어 있는 경우와 주택에 딸린 토지에 주택외의 건물이 있는 경우에는 그 전부를 주택으로 보되, 주택의 연면적이 주택 외의 부분의 연면적보다 적거나 같을 때에는 주택외의 부분은 주택으로 보지 아니한다고 규정하고 있다.

(2) 처분청의 양도소득세 조사종결복명서(2011년 10월)에는, 청구인은 쟁점겸용주택을 1985.7.20. 상속받았고, 배우자가 쟁점겸용주택에서 1998.11.3.부터 음식점 영업을 하였으며, 2003.5.24. C동 근린상가 15㎡를 증축하고, 2011.1.30. OOO원에 양도한 후, 1세대 1주택 비과세를 적용하되「소득세법 시행령」 제156조에 의한 고가주택 부분(9억 제외)에 대하여 양도소득세 OOO원을 신고하였으나, 처분청은 주택외의 면적이 주택 부분을 초과한다고 보아 주택외 부분에 대한 1세대 1주택 비과세를 배제하고 과세한 것으로 기재되어 있다.

(3) 처분청은 OOO구청의 개별주택가격 공시내역 및 주택 특성조사표에 의하여 쟁점겸용주택의 실지 주택면적 및 상가면적을 63.26㎡ 및 93.88㎡로 보았고, 청구인이 OOO구청에 문의하여 회신된 공문(2011.11.10. 및 2011.11.28.)에는 쟁점겸용주택의 주택 부분과 비주택 부분을 「부동산가격공시 및 감정평가에 관한 법률」 제16조 제2항 및 개별주택가격조사산정지침(국토해양부 지침)에 의하여 2009년 주택특성조사 시 건물의 실제 사용현황을 기준으로 주거용과 비주거용으로 구분하였고, 주택관리 상세내역 중 부속면적은 주거용과 비주거용의 면적비율로 안분하였다고 기재되었으며, 그 현황은 <표1> ～ <표3>과 같다.<table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="6" height="41" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <표1> 주택 특성조사표 등 면적 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (단위 : ㎡) </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주거면적 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비주거면적 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 계 </td> <td height="27" valign="middle" width="209"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비고 </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> A동 공부상 면적 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 65.17 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 31.57 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 96.74 </td> <td height="27" valign="middle" width="209"> </td> </tr> <tr> <td height="84" rowspan="3" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> A동 주택 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 특성상세 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 관리부 </td> <td height="27" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 실측결과 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 14.84 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 65.5 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 80.34 </td> <td height="27" valign="middle" width="209"> </td> </tr> <tr> <td height="27" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지하실 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.02 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13.38 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 16.40 </td> <td height="27" valign="middle" width="209"> 실측결과비율로 반영 </td> </tr> <tr> <td height="29" valign="middle" width="79"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> A동 계 </td> <td height="29" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 17.86 </td> <td height="29" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 78.88 </td> <td height="29" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 96.74 </td> <td height="29" valign="middle" width="209"> </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> B동 및 C동 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5.4 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.0 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 20.4 </td> <td height="27" valign="middle" width="209"> 공부와 실측이 동일함 </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공부상 합계 금액 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 23.26 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 93.88 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 117.14 </td> <td height="27" valign="middle" width="209"> </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공부상 미반영 </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 40.00 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 0 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 40.00 </td> <td height="27" valign="middle" width="209"> </td> </tr> <tr> <td colspan="2" height="27" valign="middle" width="164"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 총계(양도세 결정) </td> <td height="27" valign="middle" width="85"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 63.26 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 93.88 </td> <td height="27" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 157.14 </td> <td height="27" valign="middle" width="209"> 상가비율 59.74% </td> </tr> <tr> <td colspan="6" height="27" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> * 양도소득세 과세시 증축된 40㎡(무허가)를 주택부분에 포함 </td> </tr></table><img src="/LSA/flDownload.do?flSeq=146681125"></img><table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="9" height="37" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <표2> OOO구청 및 처분청 면적 구분 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (단위 : ㎡) </td> </tr> <tr> <td height="52" rowspan="2" valign="middle" width="51"> 동 </td> <td height="52" rowspan="2" valign="middle" width="51"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 기호 </td> <td height="52" rowspan="2" valign="middle" width="62"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 용도 </td> <td colspan="2" height="26" valign="middle" width="149"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공부상 </td> <td colspan="2" height="26" valign="middle" width="149"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 재산세? 과세 </td> <td colspan="2" height="26" valign="middle" width="171"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 양도세 과세 </td> </tr> <tr> <td height="26" valign="middle" width="74"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 구분 </td> <td height="26" valign="middle" width="97"> 면적 </td> </tr> <tr> <td height="343" rowspan="13" valign="middle" width="51"> A동 </td> <td height="26" valign="middle" width="51"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> a </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 욕실 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="75"> 3.75 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl72"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl86"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.75 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="97"> <p class='style-name:"xl83"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.75 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> b </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 방 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 8.25 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8.25 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 8.25 </td> </tr> <tr> <td height="52" rowspan="2" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> c </td> <td height="52" rowspan="2" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주방 </td> <td bgcolor="#ffff00" height="52" rowspan="2" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="52" rowspan="2" valign="middle" width="75"> 7.25 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.59 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 6.59 </td> </tr> <tr> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 0.66 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="97"> <p class='style-name:"xl84"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 0.66 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> d </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 거실 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="75"> 13.68 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13.68 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="97"> <p class='style-name:"xl84"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13.68 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> e </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 욕실 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="75"> 5.40 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5.40 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="97"> <p class='style-name:"xl84"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5.40 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> f </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 방 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="75"> 10.44 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10.44 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="26" valign="middle" width="97"> <p class='style-name:"xl84"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 10.44 </td> </tr> <tr> <td height="57" rowspan="2" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> g </td> <td height="57" rowspan="2" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 지하실 </td> <td bgcolor="#ffff00" height="57" rowspan="2" valign="middle" width="74"> 주택 </td> <td bgcolor="#ffff00" height="57" rowspan="2" valign="middle" width="75"> 16.40 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.02 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 3.02 </td> </tr> <tr> <td height="31" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="31" valign="middle" width="75"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13.38 </td> <td bgcolor="#ffff00" height="31" valign="middle" width="74"> 상가 </td> <td bgcolor="#ffff00" height="31" valign="middle" width="97"> <p class='style-name:"xl84"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 13.38 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> h </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가1 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 25.41 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 25.41 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 25.41 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> i </td> <td height="26" valign="middle" width="62"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가2 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 6.16 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 6.16 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 6.16 </td> </tr> <tr> <td height="26" valign="middle" width="51"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> j </td> <td colspan="5" height="26" valign="middle" width="361"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공부상 미등재 </td> <td height="26" valign="middle" width="74"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl73"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 20.00 </td> </tr> <tr> <td height="26" valign="middle" width="51"> k </td> <td colspan="5" height="26" valign="middle" width="361"> 공부상 미등재 </td> <td height="26" valign="middle" width="74"> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl75"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 20.00 </td> </tr> <tr> <td colspan="3" height="26" valign="middle" width="165"> B동 </td> <td height="26" valign="middle" width="74"> 주택 </td> <td height="26" valign="middle" width="75"> 5.40 </td> <td height="26" valign="middle" width="74"> 주택 </td> <td height="26" valign="middle" width="75"> 5.40 </td> <td height="26" valign="middle" width="74"> 주택 </td> <td height="26" valign="middle" width="97"> <p class='style-name:"xl71"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 5.40 </td> </tr> <tr> <td colspan="3" height="26" valign="middle" width="165"> C동 </td> <td height="26" valign="middle" width="74"> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl78"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:right; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.00 </td> <td height="26" valign="middle" width="74"> 상가 </td> <td height="26" valign="middle" width="75"> <p class='style-name:"xl78"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:right; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 15.00 </td> <td height="26" valign="middle" width="74"> 상가 </td> <td height="26" valign="middle" width="97"> 15.00 </td> </tr> <tr> <td colspan="9" height="27" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> * 음영 부분은 공부상 주택을 상가로 판정한 부분으로 다툼이 있는 부분 </td> </tr></table><table border="1" cellpadding="0" cellspacing="0"> <tr> <td colspan="7" height="37" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <표3> 면적 합계 및 비율 <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> (단위 : ㎡) </td> </tr> <tr> <td height="51" rowspan="2" valign="middle" width="98"> 구분 </td> <td colspan="2" height="25" valign="middle" width="172"> <p class='style-name:"xl82"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:right; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 공부상 </td> <td colspan="2" height="25" valign="middle" width="172"> <p class='style-name:"xl82"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:right; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 재산세 </td> <td colspan="2" height="25" valign="middle" width="193"> <p class='style-name:"xl82"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:right; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 양도세 </td> </tr> <tr> <td height="26" valign="middle" width="85"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td height="26" valign="middle" width="87"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비율 </td> <td height="26" valign="middle" width="85"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td height="26" valign="middle" width="87"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 비율 </td> <td height="26" valign="middle" width="85"> <p class='style-name:"xl65"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 면적 </td> <td height="26" valign="middle" width="108"> 비율 </td> </tr> <tr> <td height="25" valign="middle" width="98"> <p class='style-name:"xl71"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 주택 </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 70.57 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 60.24% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 23.26 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 19.86% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 63.26 </td> <td height="25" valign="middle" width="108"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 40.26% </td> </tr> <tr> <td height="25" valign="middle" width="98"> <p class='style-name:"xl71"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 상가 </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 46.57 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 39.76% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 93.88 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 80.14% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl66"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#ff0000;'> 93.88 </td> <td height="25" valign="middle" width="108"> <p class='style-name:"xl67"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:11.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 59.74% </td> </tr> <tr> <td height="25" valign="middle" width="98"> 계 </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl70"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 117.14 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 100.00% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl70"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 117.14 </td> <td height="25" valign="middle" width="87"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 100.00% </td> <td height="25" valign="middle" width="85"> <p class='style-name:"xl70"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:center; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 157.14 </td> <td height="25" valign="middle" width="108"> <p class='style-name:"xl68"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> 100.00% </td> </tr> <tr> <td colspan="7" height="29" valign="middle" width="635"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> * 양도소득세 과세시 40㎡(무허가)를 주택에 포함 </td> </tr></table>(4) 청구인은 쟁점겸용주택에서 공부상 주택임에도 상가로 보는 것은 부당하며, 처분청이 청구인의 양도소득세 신고(2011.1.30.) 후 9개월이 지난 2011년 10월경 건물이 멸실된 후에 현지조사에 착수하였고, 조사공무원이 실측한 사실이 없는 지하실을 실측한 것으로 보는 것은 부당하다고 주장하며, 쟁점겸용주택 중 ⓐ 3.75㎡는 주택으로 인정된 14.84㎡(ⓑ+ⓒ)를 거쳐야 출입할 수 있는 욕실로서 주택에서 배제될 수 없고, ⓑ와 ⓒ는 합계 15.5㎡임에도 14.84㎡로 산정하여 계산착오분 0.66㎡는 주택에 포함되어야 하며, ⓓ, ⓔ 및 ⓕ는 1년 중 성수기에만, 하루 중 낮에만 영업에 사용하였으므로 상가로 볼 수 없고, 특히 ⓓ-1 9.0㎡는 증축된 ⓙ와 동일선상으로서 주택에 해당하며, ⓖ 지하실 면적 중 상가로 안분한 13.38㎡는 주택에 포함하여야 하는바, 이 중에서 ⓐ 3.75㎡, ⓑ, ⓒ 계산착오 0.66㎡, ⓖ 13.38㎡, 합계 17.79㎡만 주택 면적에 가산하더라도 주택은 63.26㎡에서 81.05㎡로, 상가는 93.88㎡에서 76.09㎡로 되어 주택이 더 넓다고 주장하고 있다.

(5) 위 사실관계 및 관계법령, 제시증빙을 종합하여 살펴보면, 청구인은 쟁점겸용주택 중 주택 부분의 면적이 주택외 부분의 면적을 초과한다고 주장하나, OOO구청장이 조사한 개별주택가격 공시내역 및 주택특성조사표상 쟁점겸용주택에는 공부상 등재되지 아니한 무허가 건물이 존재하여 공부상 주택 및 주택외 면적이 실질을 반영한 것이라고 보기 어렵고, 배우자가 쟁점겸용주택에서 음식점을 운영하면서 주택 일부를 음식점 영업의 용도로 사용한 사실이 확인되어 공부상 면적을 그대로 인정할 수 없으며, 처분청이 현지조사할 당시 쟁점겸용주택이 멸실되어 현장을 확인할 수 없는 이상 관할 구청장이 현지 측량하여 재산세 과세자료로 사용된 면적을 적용하는 것이 합리적이라 할 것이다.따라서, 처분청이 쟁점겸용주택의 상가 면적이 주택 면적을 초과하는 것으로 보아 과세한 처분에는 잘못이 없는 것으로 판단된다.

4. 결론이 건 심판청구는 심리결과 청구주장이 이유없으므로「국세기본법」 제81조및 제65조 제1항 제2호에 의하여 주문과 같이 결정한다.

관할 구청 개별주택가격 공시내역 및 주택특성조사표상의 주택면적과 상가면적에 근거하여 주택외 부분에 대하여 비과세 적용을 배제한 처분의 당부

핵심 요약

이유

관련법령

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