https://xn--989a00af8jnslv3dba.com/w/index.php?action=history&feed=atom&title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8 경과연수별 잔가율 - 편집 역사 2026-04-30T02:24:29Z 이 문서의 편집 역사 MediaWiki 1.38.4 https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&diff=447&oldid=prev 2021년 9월 13일 (월) 13:11에 스탠님의 편집 2021-09-13T13:11:04Z <p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="ko"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← 이전 판</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2021년 9월 13일 (월) 22:11 판</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l1">1번째 줄:</td> <td colspan="2" class="diff-lineno">1번째 줄:</td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">몇년이 흘렀을 때 건물의 가치가 건축 당시의 가치에 비해 얼마나 남아있느냐를 계산하기 위한 비율</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">* 건물의 기준시가를 계산하기 위해서 사용된다.</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">* 건물의 감가상각을 계산하기 위한 기준으로도 적용할 수 있다.</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">* 건물 구조에 따라 내용연수를 달리 적용한다.</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==건물 구조==</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>==건물 구조==</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>내용연수별 잔가율 계산을 위해 건물 구조를 그룹별로 구분</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>내용연수별 잔가율 계산을 위해 건물 구조를 그룹별로 구분</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l64">64번째 줄:</td> <td colspan="2" class="diff-lineno">70번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|- style=&quot;vertical-align:top;&quot;</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|- style=&quot;vertical-align:top;&quot;</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2020</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2020</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2019</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2019</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l116">116번째 줄:</td> <td colspan="2" class="diff-lineno">122번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1970 이하</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1970 이하</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 1.000</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*1.000</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 0.982</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*0.982</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.964</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.964</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.946</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.946</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l168">168번째 줄:</td> <td colspan="2" class="diff-lineno">174번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.100</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.100</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2020</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2020</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2019</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2019</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l210">210번째 줄:</td> <td colspan="2" class="diff-lineno">216번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1980 이하</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1980 이하</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 1.0000</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*1.0000</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 0.9775</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*0.9775</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.9550</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.9550</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.9325</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.9325</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l252">252번째 줄:</td> <td colspan="2" class="diff-lineno">258번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.1000</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.1000</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2020</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2020</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2019</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2019</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l284">284번째 줄:</td> <td colspan="2" class="diff-lineno">290번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1990 이하</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*1990 이하</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 1.000</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*1.000</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 0.970</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*0.970</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.940</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.940</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.910</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.910</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l316">316번째 줄:</td> <td colspan="2" class="diff-lineno">322번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.100</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.100</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2020</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2020</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 2019</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*2019</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2018</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2017</div></td></tr> <tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l338">338번째 줄:</td> <td colspan="2" class="diff-lineno">344번째 줄:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2000 이하</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*2000 이하</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>|</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 1.000</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*1.000</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>* 0.955</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*0.955</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.910</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.910</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.865</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*0.865</div></td></tr> <!-- diff cache key bdswiki:diff::1.12:old-442:rev-447 --> </table> 스탠 https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&diff=442&oldid=prev 2021년 9월 10일 (금) 03:47에 김병욱님의 편집 2021-09-10T03:47:57Z <p></p> <a href="https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&amp;diff=442&amp;oldid=441">차이 보기</a> 김병욱 https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&diff=441&oldid=prev 2021년 9월 10일 (금) 03:46에 김병욱님의 편집 2021-09-10T03:46:51Z <p></p> <a href="https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&amp;diff=441&amp;oldid=440">차이 보기</a> 김병욱 https://xn--989a00af8jnslv3dba.com/w/index.php?title=%EA%B2%BD%EA%B3%BC%EC%97%B0%EC%88%98%EB%B3%84_%EC%9E%94%EA%B0%80%EC%9C%A8&diff=440&oldid=prev 김병욱: 새 문서: == 건물 구조 == 내용연수별 잔가율 계산을 위해 건물 구조를 그룹별로 구분 * '''1.Ⅰ그룹:''' 통나무조․철골(철골철근)콘크리트조․철근... 2021-09-10T03:41:10Z <p>새 문서: == 건물 구조 == 내용연수별 잔가율 계산을 위해 건물 구조를 그룹별로 구분 * &#039;&#039;&#039;1.Ⅰ그룹:&#039;&#039;&#039; 통나무조․철골(철골철근)콘크리트조․철근...</p> <p><b>새 문서</b></p><div>== 건물 구조 ==<br /> 내용연수별 잔가율 계산을 위해 건물 구조를 그룹별로 구분<br /> <br /> * '''1.Ⅰ그룹:''' 통나무조․철골(철골철근)콘크리트조․철근콘크리트조․석조․프리캐스트 콘크리트조․목구조․라멘조의 모든 건물<br /> * '''2.Ⅱ그룹:''' 연와조․목조․시멘트벽돌조․보강콘크리트조․ALC조․철골조․스틸하우스조․보강블록조․와이어패널조의 모든 건물<br /> * '''3.Ⅲ그룹:''' 경량철골조․석회 및 흙벽돌조․돌담 및 토담조․황토조․시멘트블록조․조립식패널조의 모든 건물, 기계식주차전용빌딩<br /> * '''4.Ⅳ그룹:''' 철파이프조․컨테이너건물의 모든 건물<br /> <br /> == 잔가율 ==<br /> {| class=&quot;wikitable&quot;<br /> |'''적용대상'''<br /> |'''Ⅰ그룹'''<br /> |'''Ⅱ그룹'''<br /> |'''Ⅲ그룹'''<br /> |'''Ⅳ그룹'''<br /> |-<br /> |내 용 연 수<br /> |50년<br /> |40년<br /> |30년<br /> |20년<br /> |-<br /> |최종잔존가치율<br /> |10%<br /> |10%<br /> |10%<br /> |10%<br /> |-<br /> |상 각 방 법<br /> |정액법<br /> |정액법<br /> |정액법<br /> |정액법<br /> |-<br /> |연상각률<br /> |0.018<br /> |0.0225<br /> |0.03<br /> |0.045<br /> |}<br /> '''상속세 및 증여세법'''&lt;ref&gt;상속세 및 증여세법 제61조제1항제2호에 따른 기준시가&lt;/ref&gt;''', 소득세법상&lt;ref&gt;소득세법 제99조제1항제1호나목에 따른 기준시가&lt;/ref&gt;상의 건물 기준시가 계산 시'''<br /> {| class=&quot;wikitable&quot;<br /> ! colspan=&quot;2&quot; |'''Ⅰ그룹'''<br /> <br /> '''내용연수 50년'''<br /> ! colspan=&quot;2&quot; |'''Ⅱ그룹'''<br /> <br /> '''내용연수 40년'''<br /> ! colspan=&quot;2&quot; |'''Ⅲ그룹'''<br /> <br /> '''내용연수 30년'''<br /> ! colspan=&quot;2&quot; |'''Ⅳ그룹'''<br /> <br /> '''내용연수 20년'''<br /> |-<br /> !'''신축연도'''<br /> !'''잔가율'''<br /> !'''신축연도'''<br /> !'''잔가율'''<br /> !'''신축연도'''<br /> !'''잔가율'''<br /> !'''신축연도'''<br /> !'''잔가율'''<br /> |-<br /> |2020<br /> <br /> 2019<br /> <br /> 2018<br /> <br /> 2017<br /> <br /> 2016<br /> <br /> 2015<br /> <br /> 2014<br /> <br /> 2013<br /> <br /> 2012<br /> <br /> 2011<br /> <br /> 2010<br /> <br /> 2009<br /> <br /> 2008<br /> <br /> 2007<br /> <br /> 2006<br /> <br /> 2005<br /> <br /> 2004<br /> <br /> 2003<br /> <br /> 2002<br /> <br /> 2001<br /> <br /> 2000<br /> <br /> 1999<br /> <br /> 1998<br /> <br /> 1997<br /> <br /> 1996<br /> <br /> 1995<br /> <br /> 1994<br /> <br /> 1993<br /> <br /> 1992<br /> <br /> 1991<br /> <br /> 1990<br /> <br /> 1989<br /> <br /> 1988<br /> <br /> 1987<br /> <br /> 1986<br /> <br /> 1985<br /> <br /> 1984<br /> <br /> 1983<br /> <br /> 1982<br /> <br /> 1981<br /> <br /> 1980<br /> <br /> 1979<br /> <br /> 1978<br /> <br /> 1977<br /> <br /> 1976<br /> <br /> 1975<br /> <br /> 1974<br /> <br /> 1973<br /> <br /> 1972<br /> <br /> 1971<br /> <br /> 1970 이하<br /> |1.000 <br /> <br /> 0.982 <br /> <br /> 0.964 <br /> <br /> 0.946 <br /> <br /> 0.928 <br /> <br /> 0.910 <br /> <br /> 0.892 <br /> <br /> 0.874 <br /> <br /> 0.856 <br /> <br /> 0.838 <br /> <br /> 0.820 <br /> <br /> 0.802 <br /> <br /> 0.784 <br /> <br /> 0.766 <br /> <br /> 0.748 <br /> <br /> 0.730 <br /> <br /> 0.712 <br /> <br /> 0.694 <br /> <br /> 0.676 <br /> <br /> 0.658 <br /> <br /> 0.640 <br /> <br /> 0.622 <br /> <br /> 0.604 <br /> <br /> 0.586 <br /> <br /> 0.568 <br /> <br /> 0.550 <br /> <br /> 0.532 <br /> <br /> 0.514 <br /> <br /> 0.496 <br /> <br /> 0.478 <br /> <br /> 0.460 <br /> <br /> 0.442 <br /> <br /> 0.424 <br /> <br /> 0.406 <br /> <br /> 0.388 <br /> <br /> 0.370 <br /> <br /> 0.352 <br /> <br /> 0.334 <br /> <br /> 0.316 <br /> <br /> 0.298 <br /> <br /> 0.280 <br /> <br /> 0.262 <br /> <br /> 0.244 <br /> <br /> 0.226 <br /> <br /> 0.208 <br /> <br /> 0.190 <br /> <br /> 0.172 <br /> <br /> 0.154 <br /> <br /> 0.136 <br /> <br /> 0.118 <br /> <br /> 0.100 <br /> |2020<br /> <br /> 2019<br /> <br /> 2018<br /> <br /> 2017<br /> <br /> 2016<br /> <br /> 2015<br /> <br /> 2014<br /> <br /> 2013<br /> <br /> 2012<br /> <br /> 2011<br /> <br /> 2010<br /> <br /> 2009<br /> <br /> 2008<br /> <br /> 2007<br /> <br /> 2006<br /> <br /> 2005<br /> <br /> 2004<br /> <br /> 2003<br /> <br /> 2002<br /> <br /> 2001<br /> <br /> 2000<br /> <br /> 1999<br /> <br /> 1998<br /> <br /> 1997<br /> <br /> 1996<br /> <br /> 1995<br /> <br /> 1994<br /> <br /> 1993<br /> <br /> 1992<br /> <br /> 1991<br /> <br /> 1990<br /> <br /> 1989<br /> <br /> 1988<br /> <br /> 1987<br /> <br /> 1986<br /> <br /> 1985<br /> <br /> 1984<br /> <br /> 1983<br /> <br /> 1982<br /> <br /> 1981<br /> <br /> 1980 이하<br /> |1.0000 <br /> <br /> 0.9775 <br /> <br /> 0.9550 <br /> <br /> 0.9325 <br /> <br /> 0.9100 <br /> <br /> 0.8875 <br /> <br /> 0.8650 <br /> <br /> 0.8425 <br /> <br /> 0.8200 <br /> <br /> 0.7975 <br /> <br /> 0.7750 <br /> <br /> 0.7525 <br /> <br /> 0.7300 <br /> <br /> 0.7075 <br /> <br /> 0.6850 <br /> <br /> 0.6625 <br /> <br /> 0.6400 <br /> <br /> 0.6175 <br /> <br /> 0.5950 <br /> <br /> 0.5725 <br /> <br /> 0.5500 <br /> <br /> 0.5275 <br /> <br /> 0.5050 <br /> <br /> 0.4825 <br /> <br /> 0.4600 <br /> <br /> 0.4375 <br /> <br /> 0.4150 <br /> <br /> 0.3925 <br /> <br /> 0.3700 <br /> <br /> 0.3475 <br /> <br /> 0.3250 <br /> <br /> 0.3025 <br /> <br /> 0.2800 <br /> <br /> 0.2575 <br /> <br /> 0.2350 <br /> <br /> 0.2125 <br /> <br /> 0.1900 <br /> <br /> 0.1675 <br /> <br /> 0.1450 <br /> <br /> 0.1225 <br /> <br /> 0.1000<br /> |2020<br /> <br /> 2019<br /> <br /> 2018<br /> <br /> 2017<br /> <br /> 2016<br /> <br /> 2015<br /> <br /> 2014<br /> <br /> 2013<br /> <br /> 2012<br /> <br /> 2011<br /> <br /> 2010<br /> <br /> 2009<br /> <br /> 2008<br /> <br /> 2007<br /> <br /> 2006<br /> <br /> 2005<br /> <br /> 2004<br /> <br /> 2003<br /> <br /> 2002<br /> <br /> 2001<br /> <br /> 2000<br /> <br /> 1999<br /> <br /> 1998<br /> <br /> 1997<br /> <br /> 1996<br /> <br /> 1995<br /> <br /> 1994<br /> <br /> 1993<br /> <br /> 1992<br /> <br /> 1991<br /> <br /> 1990 이하<br /> |1.000 <br /> <br /> 0.970 <br /> <br /> 0.940 <br /> <br /> 0.910 <br /> <br /> 0.880 <br /> <br /> 0.850 <br /> <br /> 0.820 <br /> <br /> 0.790 <br /> <br /> 0.760 <br /> <br /> 0.730 <br /> <br /> 0.700 <br /> <br /> 0.670 <br /> <br /> 0.640 <br /> <br /> 0.610 <br /> <br /> 0.580 <br /> <br /> 0.550 <br /> <br /> 0.520 <br /> <br /> 0.490 <br /> <br /> 0.460 <br /> <br /> 0.430 <br /> <br /> 0.400 <br /> <br /> 0.370 <br /> <br /> 0.340 <br /> <br /> 0.310 <br /> <br /> 0.280 <br /> <br /> 0.250 <br /> <br /> 0.220 <br /> <br /> 0.190 <br /> <br /> 0.160 <br /> <br /> 0.130 <br /> <br /> 0.100<br /> |2020<br /> <br /> 2019<br /> <br /> 2018<br /> <br /> 2017<br /> <br /> 2016<br /> <br /> 2015<br /> <br /> 2014<br /> <br /> 2013<br /> <br /> 2012<br /> <br /> 2011<br /> <br /> 2010<br /> <br /> 2009<br /> <br /> 2008<br /> <br /> 2007<br /> <br /> 2006<br /> <br /> 2005<br /> <br /> 2004<br /> <br /> 2003<br /> <br /> 2002<br /> <br /> 2001<br /> <br /> 2000 이하<br /> |1.000 <br /> <br /> 0.955 <br /> <br /> 0.910 <br /> <br /> 0.865 <br /> <br /> 0.820 <br /> <br /> 0.775 <br /> <br /> 0.730 <br /> <br /> 0.685 <br /> <br /> 0.640 <br /> <br /> 0.595 <br /> <br /> 0.550 <br /> <br /> 0.505 <br /> <br /> 0.460 <br /> <br /> 0.415 <br /> <br /> 0.370 <br /> <br /> 0.325 <br /> <br /> 0.280 <br /> <br /> 0.235 <br /> <br /> 0.190 <br /> <br /> 0.145 <br /> <br /> 0.100<br /> |}<br /> '''상속세 및 증여세법에 따른 계산 시 리모델링 건축물 잔가율 별도 산정'''<br /> <br /> * 리모델링(대수선)한 건축물의 경과연수별잔가율 산정방법<br /> ** Rn(잔존가치율) = 1-(1-R) × (n-0.3ⓝ)/N<br /> ** R :최종잔존가치율 N : 대상건물의 내용연수 n : 대상건물의 경과연수<br /> ** ⓝ:리모델링시점의 경과연수 다만, ⓝ은 항상 N보다 작거나 같고 n-0.3ⓝ 〉N이면 Rn=R<br /> <br /> == 근거 ==<br /> 국세청 건물 기준시가 계산방법 고시 제10조(경과연수별잔가율)<br /> <br /> == 각주 ==</div> 김병욱