부동산 시가는 어떻게 정할까? 상속·증여 전 꼭 알아야 할 평가 기준

📍 Tax Consultation 📍 Filing Request (Any Region) 📌 Tax Accountant Lee Mi-jeong 0507-1323-6058 🔸 Appoint a Consultation: https://linkly.link/2XImi 🔸 KakaoTalk Channel: http://pf.kakao.com/_Zsmxexj 🔸 Blog: https://blog.naver.com/actx_lee 🔸 YouTube:    / @ddansemm   ⚠️ The text below is an AI-generated summary. It may be somewhat inaccurate, so please check the video for accurate information. ---------------------------- [Summary] This video explains in detail how real estate market value is assessed during transactions, inheritance, and gifts between family members. Real estate market value is assessed based on three main criteria: first is the transaction price or appraised value of the property itself; second is the transaction price of similar properties, applicable only to multi-unit dwellings; and third is the officially assessed price or officially assessed land value (standard market value). While transactions for multi-unit dwellings (apartments, row houses, officetels, etc.) are frequent and allow for the reference of similar sales cases, properties such as detached houses, villas, commercial buildings, factories, and land rarely have comparable precedents, so they are often assessed based on their officially assessed prices. For inheritance, gifting, or transfer, the market value of real estate is primarily determined by applying the transaction price or appraised value within the assessment period (6 months before and after for inheritance; 6 months before and 3 months after for gifting; and 3 months before and after for transfer). Even in transactions between family members, there are no gift tax issues if the price falls within a certain range (±30%) relative to the market value; however, if the difference between the market value and the reported price is significant, the property may be subject to an internal appraisal by the National Tax Service. In particular, the gap between the officially assessed price and the market value is wide for high-priced apartments and luxury detached houses, leading to an expansion of appraisals by the National Tax Service. It is crucial to properly understand and utilize the real estate market value assessment standards to achieve realistic tax savings and ensure fair taxation. [Key Points] 🏠 The market value of real estate is fundamentally assessed based on the transaction price or appraised value of the property itself. 🏢 For multi-unit dwellings, reference to similar sales cases is possible, but for non-multi-unit dwellings, the officially assessed price serves as the final standard. 📅 In principle, for inheritance, gift, or transfer, the transaction price or appraised value within the valuation period is applied. 💰 Even in cases of low-to-high price real estate transactions between family members, there are no gift tax issues as long as the price falls within ±30% of the market value. 📉 The officially assessed price is approximately 60–70% of the market value, resulting in a significant discrepancy from the actual market price. 🏢 The National Tax Service is currently expanding appraisal assessments to prevent underreporting of gift taxes on high-priced apartments and luxury detached houses. 📊 If there are no transaction precedents within a certain period around the valuation date, taxes are reported based on the officially assessed price. [Key Insight] 🏠 Importance of the First-Ranked Valuation Standard: Recent transactions or appraisals of the property itself are the most trusted. These prices are applied as the top priority standard and have a decisive impact on tax calculation. For detached houses or special properties, appraisal is generally utilized due to their limited transaction history. Therefore, obtaining an appraisal immediately after the transfer of ownership rights is highly advantageous. 🏢 Differences in Appraisal Between Multi-unit and Non-multi-unit Housing: For multi-unit housing, calculating the market value is easier as the sale prices of homes of similar size within the same complex can be utilized. On the other hand, detached houses, multi-family homes, commercial buildings, and land are highly individual, making it difficult to refer to similar cases; consequently, the officially assessed price becomes the primary means of appraisal. Due to this difference, tax calculations may vary even for properties of the same size. 📅 Managing the Validity of Appraisal Periods: For inheritance, gift, or transfer, a transaction or appraisal must take place within 3 to 6 months of the valuation date to be recognized as the market value. If this period is exceeded, the officially assessed price becomes the standard, posing a risk of tax calculations that differ significantly from the market value. Therefore, coordinating transaction or appraisal schedules is a key point in reducing tax risks. 💰 Scope of Market Value Application for Transactions Between Related Parties: In the case of low-to-high price transact...