<span style="font-family:'굴림', gulim, tahoma, sans-serif;font-size:16px;"><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">오동나무는 천년을 묵어도 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">그 속에 노래를 지니고 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">매화는 평생 추위와 함께 살아도 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">향기를 잃지 않고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">달빛은 천번 이그러져도 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">원래 모양은 남아 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">버드나무 줄기는 백번 찢어내도 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">또 새로운 가지가 난답니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">사람도 누구나 그 사람만이 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">지니고 있는 마음씨가 있습니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">없으면서도 남을 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">도우려고 하는 사람이 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">자기도 바쁘지만 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">순서를 양보하는 사람도 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">어떠한 어려움도 꿋꿋하게 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">이겨내는 사람도 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">어려울 때 보기만 해도 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">위로가 되는 사람도 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">어려움을 함께 해결해 주려는 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">사람도 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">나의 허물을 감싸주고 나의 미흡한 점을 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">고운 눈길로 봐주는 사람도 있고,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">자기의 몸을 태워 빛을 밝히는 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">촛불과도 같이 상대를 배려하고  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">도움을 주는 사람도 있고, </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">인연을 깨뜨리지 않는 사람도 있습니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">이렇게 삶을 진실하게 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">함께 하는 사람은 잘 익은 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">진한 과일향이 나는 사람입니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">그런 마음, 그런 향기, 그런 진실, </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">향수를 뿌리지 않아도, 촛불을 켜지 않아도,  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">넉넉한 마음과 진한 과일향이 풍기는 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">그런 사람이 되었으면 참 좋겠습니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">꽃의 향기는 백리를 가고, </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">술의 향기는 천리를 가지만, </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">덕의 향기는 만리를 가고도 남는다고 합니다.  </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;"> </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">우리 모두가 변함없는 </span><br><span style="color:#222222;font-family:'helvetica neue', helvetica, arial, sans-serif, 'apple color emoji', 'segoe ui emoji', notocoloremoji, 'segoe ui symbol', 'android emoji', emojisymbols;">덕향만리를 지녔으면 좋겠습니다.</span></span><br style="font-family:'굴림', gulim, tahoma, sans-serif;"><br style="font-family:'굴림', gulim, tahoma, sans-serif;"><div class="sound_only display-none wfsr ui-helper-hidden">   <div style="width:1px;height:1px;overflow:hidden;">  <div align="center"><a target="_blank" href="https://tv.naver.com/mmmal1" target="_blank">개금 포르투나</a> 배우자간에 증여시 10년간 합산하여 증여재산 가액 6억원까지는 증여재산 공제가 된다.<a target="_blank" href="http://starterrace1.creatorlink.net/" target="_blank">동부산 오시리아 스타테라스</a>그리고 직계존속(부모), 직계비속(자식, 손주)으로부터 증여받는 경우는 10년간 합산하여 5천만원까지 증여공제가 되며, <a target="_blank" href="http://sasong1.creatorlink.net/" target="_blank">사송 더샵 데시앙</a>다만 직계비속 중에도 미성년자가 직계존속으로부터 증여받는 경우는 2천만원까지만 공제된다.<a target="_blank" href="http://1ghang.creatorlink.net/" target="_blank">동부산 스타테라스</a>위와 같은 증여재산 공제제도를 활용하여 배우자로부터 부동산을 증여받는 것은 절세방안으로 괜찮은데, <a target="_blank" href="http://startower.creatorlink.net/" target="_blank">일광 스타타워</a><a target="_blank" href="http://dongwonvista.creatorlink.net/" target="_blank">일광 동원비스타 2차</a> 그렇게 증여받은 부동산을 다시 제3자에게 양도할 경우 뜻하지 않게 양도소득세 금액이 커질 수 있으므로 주의해야 한다.<a target="_blank" href="https://tv.naver.com/wpstlxl2345" target="_blank">동부산 스타테라스</a>이때 발생하는 양도소득세를 절세하기 위해서는, 배우자로부터 증여 받은 시점부터 5년(등기부상 소유기간 기준)이 지난 후에 제3자에게 양도해야, 양도소득세를 줄일 수 있다..<a target="_blank" href="http://fortuna1004.creatorlink.net/" target="_blank">개금 포르투나</a>구체적으로, 배우자(A)로부터 부동산을 증여받은 후 5년이 지난후 제3자에게 양도시 양도소득세는,<a target="_blank" href="http://sasong01.creatorlink.net/" target="_blank">사송 더샵</a>배우자(B)가 증여받은 시점의 시가를 기준으로(시가를 알 수 없다면 공시지가, 기준시가, 감정가 등을 기준으로 함, 이하 동일) 취득가액을 계산하여, <a target="_blank" href="http://dkow43.creatorlink.net/" target="_blank">부산 충무대로 봄여름가을겨울</a> 양도가액과의 차액에 대해 양도세를 부과하지만, <a target="_blank" href="https://tv.naver.com/jungdong3117" target="_blank">개금동 포르투나</a> 배우자(A)로부터 부동산을 증여받은 후 5년 이내에 제3자에게 양도시 양도소득세는, 배우자(B)가 부동산을 증여받을 당시의 부동산 시가가 아니라, 증여를 한 배우자(A)가 최초로 부동산을 취득했을 당시의 시가를 증여받은 배우자(B)의 취득가액으로 삼고, 이것과 양도가액과의 차액에 대해 양도세를 부과하며, 이를 ‘배우자 등에게 증여한 재산의 이월과세’라고 한다. 여기서 양도차익을 계산할 때 취득시기 및 양도시기의 기준은 해당 자산의 대금을 모두 청산(완납)한 때를 기준으로 한다.</div></div></div>