{"article":{"id":2250,"title":"토지는 어떻게 평가하나요?","content_html":"<p>토지는 국세청장이 지정하는 토지 유무와 개별공시지가 유무로 평가합니다.<\/p><p>&nbsp;<\/p><p>&nbsp;<\/p><table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" class=\"__se_tbl\" style=\"border-width: 1px 1px 0px 0px; border-top-style: solid; border-right-style: solid; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-image: initial; border-left-style: initial; border-left-color: initial; border-bottom-style: initial; border-bottom-color: initial;\"><tbody><tr><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 818px; height: 18px; background-color: rgb(217, 238, 236);\" colspan=\"2\" rowspan=\"1\"><p style=\"text-align: center;\"><b>구분<\/b><\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 853px; height: 18px; background-color: rgb(217, 238, 236);\"><p style=\"text-align: center; \" align=\"center\"><b>&nbsp;평가방법<\/b><\/p><\/td><\/tr><tr><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 427px; height: 36px; background-color: rgb(255, 255, 255);\" colspan=\"1\" rowspan=\"2\"><p align=\"center\" style=\"text-align: center;\">일반지역토지<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 391px; height: 18px; background-color: rgb(255, 255, 255);\"><p>&nbsp;개별공시지가 O<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 853px; height: 18px; background-color: rgb(255, 255, 255);\"><p>개별공시지가&nbsp;<\/p><\/td><\/tr><tr><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 391px; height: 18px; background-color: rgb(255, 255, 255);\"><p>&nbsp;개별공시지가 X<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 853px; height: 18px; background-color: rgb(255, 255, 255);\"><p>토지가격비준표에 의해 평가한 가액<\/p><\/td><\/tr><tr><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 5px; height: 10px; background-color: rgb(255, 255, 255);\" colspan=\"1\" rowspan=\"2\"><p style=\"text-align: center; \" align=\"center\">&nbsp;지정지역토지<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 135px; height: 5px; background-color: rgb(255, 255, 255);\" colspan=\"1\" rowspan=\"1\"><p>&nbsp;개별공시지가 O​<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 296px; height: 5px; background-color: rgb(255, 255, 255);\" rowspan=\"1\" colspan=\"1\"><p>개별공시지가 X 배율<\/p><\/td><\/tr><tr><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 135px; height: 5px; background-color: rgb(255, 255, 255);\" rowspan=\"1\" colspan=\"1\"><p>&nbsp;개별공시지가 X​<\/p><\/td><td class=\"\" style=\"border-width: 0px 0px 1px 1px; border-bottom-style: solid; border-left-style: solid; border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-image: initial; border-top-style: initial; border-top-color: initial; border-right-style: initial; border-right-color: initial; width: 296px; height: 5px; background-color: rgb(255, 255, 255);\" rowspan=\"1\" colspan=\"1\"><p>토지가격비준표에 의해 평가한 가액 X 배율<\/p><\/td><\/tr><\/tbody><\/table><p>&nbsp;<\/p>"},"files":[]}