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    양도소득세 원조합원과 승계조합원의 구분

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    작성자 세무회계
    댓글 댓글 9건   조회Hit 482,985회   작성일Date 22-05-31 16:19

    본문

    원조합원은 관리처분계획인가일 이전에 주택 등을 보유하고 있어 조합원의 자격을 원시적으로 부여받은 자를 의미하고,  

    승계조합원은 관리처분계획인가일 이후에 조합원입주권을 매매 등으로 취득하여 조합원의 자격을 승계받은 자를 의미한다. 


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