한국산업인력공단의 출제경향 완벽반영!
공인중개사 시험이 1985년 처음 시행된 이후 2004년 제15회에서 시험난이도의 실패 등의
우여곡절 끝에 2005년 제15회 추가시험부터 한국산업인력공단에서 한국토지공사로 이관되
어 2007년 제18회까지 실시되다가, 다시 2008년 제19회부터 한국산업인력공단으로 다시
이관되어 현재까지 실시되고 있습니다.
편저자는 이러한 한국산업인력공단 시험의 특징을 감안하여 다음과 같은 사항에 중점을
두어 집필하였습니다.
1. 본서를 크게 조세총론과 지방세 및 국세의 3편으로 크게 구분하여, 부동산의
경제활동에 따른 취득단계 ․ 보유단계 및 처분단계에서 발생하는 세법 순으로 서
술하였으며, 특히 출제비중이 높은 취득세, 재산세, 양도소득세에 중점을 두어
기술하였습니다.
2. 세법의 내용을 단순한 법조문의 나열보다는 납세의무의 성립, 확정 및 소멸의
일련의 논리적인 부동산활동에 따라 일목요연하게 정리하여 세법의 일관된 체계
에 따른 이해가 가능하도록 하였습니다.
3. 법조문의 체계 또는 이론의 보완적 설명상 부득이하게 나타내었으나 출제가능성
이 낮은 부분은 <참고>로 별도 표시하여 효율적 학습이 되도록 하였습니다.
4. 이해를 요하는 법률의 보충적 설명을 위하여 가능한 표를 많이 삽입하여 정리하였
고, 특정 내용의 강조 또는 유의사항 등을 나타내기 위하여 저자 주 표시를 별도
※ 표시하여 효율적인 정리가 가능하도록 하였습니다.
5. 세법은 경제정책 및 재정정책 등에 의해 매년 개정 등이 이루어지고 있으며,
이를 본서에 최대한 완벽하고 정확하게 반영하여야 하나, 집필 현재 국세 관련
시행령 등의 개정이 되지 않은 상태라 이 부분은 반영되지 못하였다. 따라서
추후 관련 법령 등의 개정에 따라 교재의 수정이 불가피하므로 본서의 출간 후의
개정 등에 따른 수정은 홈페이지나 본인의 다음카페(http://cafe.daum.net/realtax)
를 통해서라도 개정 내용 등을 수시로 확인하여 줄 것을 부탁드립니다.
마지막으로 본 교재를 선택하신 수험생 여러분들의 합격을 기원하며, 본 교재의 출간을
위해 물심양면으로 도움을 주신 여러분들께 진심으로 감사드립니다.
편저자 이재준 拜


수험전략
1. 부동산의 경제현상에 따른 조세의 흐름
부동산세법은 부동산의 경제활동에 따라 발생하는 조세를 규율하는 법률을 말하므
로, 부동산의 취득, 보유 및 처분활동에 따라 발생되는 조세의 흐름을 이해하여야 합
니다.
즉, 공인중개사로서 부동산의 매매를 중개하는 과정에서 매도자에게 부과되는 세목
과 매수자에게 부과되는 세목 및 부동산의 보유단계에서 당해 부동산의 보유자에게
부과되는 재산보유세 등의 흐름을 이해하여야 합니다.
2. 단계별 세목 정리
최근 부동산의 출제특징을 보면, 기본적이고 일반적인 난이도의 문제와 어려운 난이
도 문제의 비율이 약 7:3 정도로 문제가 점차 어려워지고 있는 추세입니다. 따라서
이에 대비하기 위하여 매년 출제되며 출제문제가 많은 취득세, 재산세 및 양도소득세
를 가장 기본적으로 정리한 후, 출제문제 수가 높지 않은 조세총론, 등록면허세, 종
합부동산 및 부동산임대사업소득세 등의 순으로 정리를 하여야 합니다.
3. 개별 세목에 대한 과세요건별 체계 구축
취득세, 재산세 및 양도소득세 등의 개별 세법을 정리할 때에는 경제현상의 발생순서
에 다른 과세요건별로 정리하는 것이 효율적이다. 즉, 개별 세목의 총론인 의의 ․ 성
격, 과세권자와 납세의무자, 과세 여부를 결정하는 과세대상과 취득의 개념 또는 양
도의 개념과 비과세, 과세시기인 취득세의 취득시기 ․ 재산세의 과세기준일과 납기 및
양도소득세의 양도 또는 취득시기, 세액을 계산하는 과세표준과 세율, 납세의무 이행
방법인 부과 ․ 징수 등의 규정을 체계별로 구축하여 정리하여야 합니다.
4. 주요 개별 조문에 대한 의미의 이해와 Key Word 파악
공인중개사 자격시험은 1차와 2차 모두 객관식으로서, 법률규정의 대부분이 Key
Word에 대한 옳고 그름을 모범답안으로 요구하므로, 주요 규정에 대한 경제현상의
이해 후 Key Word를 명백히 구분 ․ 정리하여야 합니다.
5. 주요 규정의 선 정리 후 예외 규정의 확대
시험에는 변별력을 위하여 중요한 규정은 물론 중요하지 않은 예외적인 규정도 출제
되는 바, 우선 기본적 골격에 해당하는 중요하고 전형적인 규정들을 먼저 정리를 한
후에 단계별로 점차 예외적인 규정들로 확대하여 정리하는 것이 필요합니다.

제 1편 조세총론
제1장 총설 ······················································································· 3
제1절 조세의 의의 ···························································································· 3
제2절 조세의 분류와 체계 ················································································ 4
제3절 세법 용어의 정의 ················································································· 10
제4절 납세의무의 성립･확정 및 소멸 ··························································· 28
제2장 부동산관련 조세 ································································· 37
제1절 부동산세법의 개념 ··············································································· 37
제2절 부동산 활동별 관련 조세 ···································································· 37
제 2편 지방세
제1장 취득세 ················································································ 43
제1절 총설 ······································································································· 43
제2절 과세권자와 납세의무자 ········································································ 44
제3절 과세물건 ································································································ 51
제4절 비과세 ··································································································· 57
제5절 취득의 시기 ·························································································· 60
제6절 과세표준 ································································································ 64
제7절 세율 ······································································································· 76
제8절 부과･징수 ···························································································· 102
제2장 등록면허세 ········································································ 111
제1절 총설 ····································································································· 111
제2절 과세권자와 납세의무자 ······································································ 113
제3절 과세물건과 납세지 ············································································· 114
Contents
제4절 비과세 ································································································· 116
제5절 과세표준 ····························································································· 118
제6절 세율 ····································································································· 119
제7절 부과･징수 ···························································································· 124
제3장 재산세 ··············································································· 129
제1절 총설 ····································································································· 129
제2절 과세권자와 납세의무자 ······································································ 130
제3절 과세물건 ····························································································· 133
제4절 비과세 ································································································· 153
제5절 과제표준 ····························································································· 156
제6절 세율 ····································································································· 157
제7절 부과･징수 ···························································································· 163
제4장 그 밖의 지방세 ·································································· 175
제1절 지방세의 부가세 ················································································· 175
제2절 지방세의 목적세 ················································································· 175
제 3편 국 세
제1장 종합부동산세 ···································································· 189
제1절 총설 ····································································································· 190
제2절 과세권자와 납세지 ············································································· 190
제3절 과세구분 및 준용 ··············································································· 190
제4절 주택에 대한 과세 ··············································································· 193
제5절 토지에 대한 과세 ··············································································· 214
제6절 부과징수 ····························································································· 224
Contents
제2장 소득세 ·············································································· 231
제1절 총설 ····································································································· 231
제2절 부동산임대사업소득 ············································································ 235
제3절 부동산관련사업소득 ············································································ 245
제3장 양도소득세 ······································································· 250
제1절 총설 ····································································································· 250
제2절 과세권자와 납세의무자 ······································································ 251
제3절 과세대상 ····························································································· 252
제4절 양도의 개념 ························································································ 262
제5절 비과세 ································································································· 268
제6절 양도 또는 취득시기 ··········································································· 297
제7절 양도차익의 계산 ················································································· 299
제8절 과세표준과 세율 ················································································· 315
제9절 신고납부 ····························································································· 350
제10절 국외자산양도에 대한 양도소득세 ···················································· 363