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주택취득을 위해 부모명의로 차입한 대출금을 자녀가 상환하는 경우...




【질의】

본인의 아들이 금년에 결혼을 하여 분가를 하게 됨에 따라 아파트를 취득하려고 합니다.

본인의 아들은 현재 나이 33세로 근로소득이 있으며, 경기도 소재의 아파트를 취득하는데 총자금은 4억원으로 2007년 10월초에 계약금으로 4천만원을 지급하였고 11월말에 중도금 3억2천만원과 12월말에 잔금 4천만원을 추가로 지급하기로 하였습니다. 그런데, 위 주택 취득과 관련하여 중도금과 잔금을 금융기관으로부터 대출을 받아 지급하려고 하는데, 금융기관의 요청에 따라 불가피하게 본인 명의로 대출을 받고 향후 원리금은 아들이 상환하기로 하였습니다.

일반적으로 주택취득자금에 대해 부모가 지원해주는 경우에는 증여세가 과세되는 것으로 알고 있습니다. 그런데, 본인의 경우와 같이 주택취득자금에 대해 현재는 본인 명의의 대출금이지만 실질적으로는 아들이 향후 이자와 원금을 부담하기로 하는 경우에도 증여세가 과세되는지요? 그리고, 만약 증여세가 과세된다면 그 경우에도 직계존비속간 증여재산공제는 적용되는지에 대해 알고 싶습니다.

【답변】

상속세 및 증여세법 제45조 및 동법 시행령 제34조의 규정에 따른 재산취득자금에 대한 증여추정은 직업, 연령, 소득 및 재산상태 등으로 보아 재산을 자력으로 취득하였다고 인정하기 어려운 경우에 적용하는 것으로, 이를 적용하기 위해 동법 제45조 제3항 및 동법 시행령 제34조 제2항에서는 재산취득일 전 10년 이내에 당해 재산취득자금의 합계액이 재산제세사무처리규정 제54조 제3항의 구분에 따른 기준금액(30세 이상의 세대주의 주택취득자금의 경우 2억원) 이상인 경우 과세관청의 자금출처조사 대상이 되며, 이에 따라 과세관청에 자금출처를 소명하지 못한 금액에 대해 증여세가 과세됩니다. 만약 이때 일부 금액만 입증되는 경우에는 입증되는 금액을 차감한 나머지 금액에 대해 증여세가 과세됩니다. 다만, 상기 기준 금액 이하에 해당하는 경우라도 취득자금을 타인으로부터 증여받은 사실이 객관적으로 확인되는 때에는 위 규정에 관계 없이 증여세 과세대상이 될 수 있습니다.

한편, 자금출처의 소명과 관련하여 금융기관으로부터 본인의 명의로 대출받았으나, 상속세 및 증여세법 시행령 제10조의 채무 입증방법 등에 의해 이자지급 및 원금 변제 등과 관련한 사실상 채무자가 아들임이 확인되는 경우는 아들의 재산취득자금의 출처로 인정받을 수 있습니다(서면4팀-2535, 2007. 8. 30. ; 서면4팀-1995, 2006. 6. 27.).

이러한 자금출처의 소명은 재산취득자인 아들이 하여야 하는 것으로(서면4팀-4183, 2006. 12. 27.), 이 때 상속세 및 증여세법 시행령 제34조 제1항 단서 규정에 따라 입증되지 아니하는 금액이 취득재산 가액의 20%에 상당하는 금액과 2억원 중 적은 금액에 미달하는 경우는 증여세가 과세되지 아니합니다.

또한, 만약 자금출처 소명시 사실상의 채무자가 아들임을 입증하지 못하여 증여세 과세되는 경우라도 기존 예규(재산상속 46014-2087, 1999. 12. 10.)에 따르면, 상속세 및 증여세법 제53조에 의한 증여재산공제는 동일하게 적용되는 것으로 해석하고 있습니다.

DATE : 2007-12-17 10:55
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