법무법인[유] 지평 || [조세] 2015년 M&A 개정 세법

법률정보|칼럼

[조세] 2015년 M&A 개정 세법

2015.06.01

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<div style="text-align: left;">M&A 관련 세제는 2010년 7월 1일 대폭 개정되어 합병 분할 뿐만 아니라 현물출자 주식의 포괄적 교환 등 다양한 유형의 거래에 대한 특례가 일괄적으로 정비되었습니다.  그리고 개정된 세법의 운용과정에서 이중과세 문제가 지적되어 2012년 1월 1일 적격물적분할과 적격현물출자 과정에서 발생하는 양도차익에 대하여 분할법인 또는 출자법인에서만 과세(또는 과세 이연)하고 분할신설법인 또는 피출자법인은 자산과 부채를 시가로 승계하여 추가적인 과세가 이루어지지 않도록 개정되었습니다.  그 이후에는 M&A 세제의 큰 틀에 대한 개정은 없었고 세부적인 정비를 위한 개정이 있었습니다.  2015년에 시행되는 개정 세법도 마찬가지입니다.  이하 개정된 내용을 구체적으로 살펴보겠습니다.<br />
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<b>1. 중소기업 최대주주 할증평가 적용 제외 기한 연장</b><br />
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「상속세 및 증여세법」(이하 ‘상증법’)에 따르면 최대주주의 주식은 경영권 프리미엄을 고려하여 할증하여 평가됩니다.  즉 주주 1인이 그 특수관계인과 함께 어느 회사의 주식을 가장 많이 보유한 경우, 보유 지분율의 수준과 회사의 규모에 따라 보유한 주식</div>
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<div align="justify" style="line-height: 150%;">을 아래 표와 같이 10~30% 할증하여 평가하는 것이 원칙입니다.  다만 결손법인, 청산 확정 법인 등은 이러한 할증이 이루어지지 않습니다.<br />
 </div>

<div align="justify" style="line-height: 150%;"><br />
그러나 조세특례제한법에 따르면 2014년 12월 31일까지 중소기업기본법 제2조에 따른 중소기업 주식을 상속받거나 증여받은 경우 위와 같은 할증평가를 적용하지 않도록 정하고 있었습니다.  그리고 금번 개정에서는 중소기업 주식에 대한 할증평가 적용 제외 기한을 2017년 12월 31일까지 연장하였습니다.<br />
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참고로 법인세법은 주식의 시가가 불분명한 경우에는 상증법뿐만 아니라 위 조세특례제한법 할증평가 적용 제외 규정을 준용합니다.  소득세법도 양도소득 부당행위계산에 있어서 상증법 및 조세특례제한법 할증평가 적용 제외 규정을 준용하여 시가를 산정합니다.  따라서 상속과 증여뿐만 아니라, 법인과 개인이 비상장 중소기업 주식을 양도하는 거래의 세법 적용에 있어서도 할증평가가 적용되지 않을 수 있습니다.<br />
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<b>2. 부동산과다법인 보유 주식 판정기준 보완</b><br />
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거주자가 주식을 양도하여 얻은 양도소득에 적용되는 양도소득세율은 주식의 종류에 따라 다릅니다. 이를 간단히 요약하면 아래와 같습니다.<br />
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<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent1" style="border: currentColor; border-image: none; width: 456.9pt; border-collapse: collapse; mso-border-alt: solid white 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid white; mso-border-insidev: 1.0pt solid white; mso-border-themecolor: background1; mso-border-insideh-themecolor: background1; mso-border-insidev-themecolor: background1;" width="609">
	<tbody>
		<tr style="height: 23.1pt; mso-yfti-irow: -1; mso-yfti-firstrow: yes;">
			<td colspan="3" style="background: rgb(79, 129, 189); padding: 0cm 5.4pt; border: 1pt solid white; border-image: none; width: 315.15pt; height: 23.1pt; mso-background-themecolor: accent1; mso-border-themecolor: background1;" valign="middle" width="420">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 5;">
			<div><b><span style="color: white;">구분</span></b></div>
			</div>
			</td>
			<td style="background: rgb(79, 129, 189); border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: white white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-themecolor: background1;" valign="middle" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 1;">
			<div><b><span style="color: white;">세율</span></b></div>
			</div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 0;">
			<td rowspan="3" style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) white white; padding: 0cm 5.4pt; width: 52.9pt; height: 23.1pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-top-themecolor: accent1; mso-border-themecolor: background1;" width="71">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 68;"><b>일반 주식</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td colspan="2" style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 262.25pt; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: accent1;" width="350">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><b>중소기업</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(217, 217, 217); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid #4F81BD 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: accent1;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><span lang="EN-US">10%</span><span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 1;">
			<td rowspan="2" style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 92.15pt; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="123">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;"><b>중소기업 외</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 6cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="227">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;"><b>대주주<span lang="EN-US"> 1</span>년 미만 보유</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(217, 217, 217); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;"><span lang="EN-US">30%</span><span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 2;">
			<td style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 6cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="227">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><b>대주주<span lang="EN-US"> 1</span>년 이상 보유</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(217, 217, 217); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><span lang="EN-US">20%</span><span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 3;">
			<td rowspan="3" style="background: rgb(184, 204, 228); border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) white white; padding: 0cm 5.4pt; width: 52.9pt; height: 23.1pt; mso-border-top-alt: solid white 1.0pt; mso-background-themecolor: accent1; mso-border-top-themecolor: background1; mso-border-themecolor: background1; mso-background-themetint: 102;" width="71">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 4;"><b>기타자산<br />
			주식</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td colspan="2" style="background: rgb(184, 204, 228); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 262.25pt; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="350">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;"><b>특정시설물이용권 주식</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(184, 204, 228); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;">누진세율<span lang="EN-US">(6~38%)</span><span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 4;">
			<td rowspan="2" style="background: rgb(184, 204, 228); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 92.15pt; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="123">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><b>특정주식 및 부동산과다법인 주식</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(184, 204, 228); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 6cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="227">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;"><b>비사업용 토지 과다보유법인 주식</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(184, 204, 228); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 64;">누진세율<span lang="EN-US">(6~38%) + 10%</span><span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 23.1pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
			<td style="background: rgb(184, 204, 228); border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 6cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="227">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;"><b>기타</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: rgb(184, 204, 228); border-width: 0px 0px 1pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 5cm; height: 23.1pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1; mso-background-themetint: 102;" width="189">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none;">누진세율<span lang="EN-US">(6~38%)</span><span lang="EN-US"></span></div>
			</td>
		</tr>
	</tbody>
</table>

<div class="MsoNormal" style="margin: 0cm 0cm 0pt -7.05pt; mso-pagination: none; mso-para-margin-left: -.64gd;"><span lang="EN-US">  * </span>양도소득세의<span lang="EN-US"> 10%</span>에 상당하는 지방소득세 별도<span lang="EN-US"></span><br />
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종전 규정에 따르면 위 표에서 누진세율이 적용되는 특정주식 및 부동산과다법인 주식이란 다음 요건을 갖춘 주식을 말합니다.<br />
 </div>

<div align="justify" style="line-height: 150%;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent1" style="border: currentColor; border-image: none; width: 442.15pt; border-collapse: collapse; mso-border-alt: solid white 1.0pt; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: 1.0pt solid white; mso-border-insidev: 1.0pt solid white; mso-border-themecolor: background1; mso-border-insideh-themecolor: background1; mso-border-insidev-themecolor: background1;" width="590">
	<tbody>
		<tr style="height: 22.55pt; mso-yfti-irow: -1; mso-yfti-firstrow: yes; mso-height-rule: exactly;">
			<td style="background: rgb(79, 129, 189); padding: 0cm 5.4pt; border: 1pt solid white; border-image: none; width: 130.3pt; height: 22.55pt; mso-background-themecolor: accent1; mso-border-themecolor: background1; mso-height-rule: exactly;" width="174">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 5;"><b><span style="color: white;">구 분</span></b><b><span style="color: white;"><span lang="EN-US"></span></span></b></div>
			</td>
			<td style="background: rgb(79, 129, 189); border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: white white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.9pt; height: 22.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-themecolor: background1; mso-height-rule: exactly;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 1;"><b><span style="color: white;">특정주식</span></b><b><span style="color: white;"><span lang="EN-US"></span></span></b></div>
			</td>
			<td style="background: rgb(79, 129, 189); border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: white white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.95pt; height: 22.55pt; mso-border-left-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-background-themecolor: accent1; mso-border-themecolor: background1; mso-height-rule: exactly;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-pagination: none; mso-yfti-cnfc: 1;"><b><span style="color: white;">부동산과다법인 주식</span></b><b><span style="color: white;"><span lang="EN-US"></span></span></b></div>
			</td>
		</tr>
		<tr style="height: 38.45pt; mso-yfti-irow: 0;">
			<td style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) white white; padding: 0cm 5.4pt; width: 130.3pt; height: 38.45pt; mso-border-top-alt: solid white 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-top-themecolor: background1; mso-border-themecolor: background1;" width="174">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none; mso-yfti-cnfc: 68;"><b>주식 발행 법인의 업종</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: white; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.9pt; height: 38.45pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none; mso-yfti-cnfc: 64;">모든 업종<span lang="EN-US"></span></div>
			</td>
			<td style="background: white; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.95pt; height: 38.45pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none; mso-yfti-cnfc: 64;">골프장<span lang="EN-US">, </span>스키장<span lang="EN-US">, </span>휴양콘도미니엄 및 전문휴양시설업<span lang="EN-US"></span></div>
			</td>
		</tr>
		<tr style="height: 41.8pt; mso-yfti-irow: 1;">
			<td style="background: rgb(217, 217, 217); border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) white white; padding: 0cm 5.4pt; width: 130.3pt; height: 41.8pt; mso-border-top-alt: solid white 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-top-themecolor: background1; mso-border-themecolor: background1;" width="174">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none; mso-yfti-cnfc: 4;"><b>주식 발행 법인의<br />
			부동산 비율</b><b><span lang="EN-US"></span></b></div>
			</td>
			<td style="background: white; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.9pt; height: 41.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none;"><span lang="EN-US">(</span>토지 건물 및 부동산에 관한 권리의 가액<span lang="EN-US">) </span>÷<span lang="EN-US"> (</span>자산총액<span lang="EN-US">) </span>≥<span lang="EN-US"> 50%</span><span lang="EN-US"></span></div>
			</td>
			<td style="background: white; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 155.95pt; height: 41.8pt; mso-border-left-alt: solid white 1.0pt; mso-border-top-alt: solid white 1.0pt; mso-border-left-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: background1; mso-border-bottom-themecolor: background1; mso-border-top-themecolor: background1;" width="208">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: 15pt; mso-line-height-rule: exactly; mso-pagination: none;"></div>
			</td>
		</tr>
	</tbody>
</table>
</div>

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