대금청산 前 해제·원상회복 시 ‘양도’ 여부 판단 가이드

업데이트: 2025-10-17 | 예규: 사전-2025-법규재산-0515(2025.07.25) 대금청산 전 해제·원상회복했다면 양도 로 보나요? 등기까지 했다가 약정 해제 사유로 계약을 돌리고 돈도 전액 돌려줬다면? 양도소득세 과세 여부 를 판례·예규 기준으로 정리합니다. 핵심 결론(요지) 대금청산 없이 등기만 했다가 약정된 해제사유 발생으로 계약을 해제하고 원상회복(소유권 환원 + 수령액 전액 반환) 한 경우, 통상 ‘양도 아님’ 으로 봅니다. 반대로 사실상 대금이 청산된 유상이전 이면(실지금액 지급이 완료되어 실질 이전이 된 경우) 양도 가 됩니다. 판단은 실질 에 따릅니다(소득세법 §88, §98; 시행령 §162, 민법 §147·§548; 기존 해석 재산세과-1065(2009.6.1) ). 사례로 이해하기(예규 사실관계 축약) ’24.6 토지 10억 매매: 계약금 1억, ’24.12 중도 2억 수령, 잔금일 ’25.6 약정. 매수자 명의 건축허가 필요 → ’25.5 잔금 일부 3억 수령 + 소유권이전등기 완료. 잔여 4억은 건축허가 시 지급 조건(허가 불가 시 해제·원상회복)으로 합의. ’25.6 허가 불가 확정 → 약정대로 등기 말소 및 기수령 6억 전액 반환 . 판단: 약정 해제 조건 성취로 원상회복 이 이뤄졌고, 최종적으로 대금청산이 완결되지 않음 → 양도 아님 (사전-2025-법규재산-0515 요지). 실무 판단 로직(한눈에) 계약서에 해제·원상회복 조항 이 있었는가? (정지/해제조건 명시, 민법 §147·§548) 조건 성취 가 객관적 사실로 확인되는가? (허가 불가 통지 등) 원상회복 이 완결되었는가? ...

Korea Departure Declarations for Foreign Travelers (2025) — What to Report, Where to Go, and Pro Tips

Korea Departure Declarations for Foreign Travelers (2025) — What to Report, Where to Go, and Pro Tips

Flying out of Korea? Here’s a simple, foolproof checklist of what you must declare or verify at the airport (customs, tax refund, quarantine, cultural items, currency, immigration).

At a glance
• Customs: cash over the legal threshold, re-import registration, restricted items.
• Tax Free: validate/claim your VAT refund before departure.
• Quarantine: pets, plants, animal products require certificates.
• Cultural items: some artworks/antiques need export permission.
• Immigration: ARC surrender for long-term residents making a final departure.
• Batteries & security: carry power banks in cabin; check airline limits.

1) Customs & Currency

  • Cash/Monetary instruments: If you carry cash, checks, or equivalents above the legal declaration threshold (commonly the USD 10,000 range), declare it at Customs before departure.
  • Re-import registration (optional): Taking high-value personal goods (watch, camera, laptop) and want to avoid tax on re-entry later? Ask Customs about pre-registration for re-import when you depart.
  • Prohibited/restricted items: Firearms, certain medicines, cultural assets, wildlife products, etc., are restricted; check before packing.

2) Tax-Free (VAT) Refund

  1. Before check-in: If Tax-Free items go into checked baggage and your slip requires inspection, inform the airline counter and follow staff guidance for Customs validation.
  2. After security/immigration: Use refund kiosks or desks (operators such as Global Blue, Innova, etc.) to finalize refund — cash (fees may apply) or card (credited later).
  3. Keep your receipts/slips until the refund appears; some transactions need export confirmation.

3) Quarantine (Pets, Plants, Food)

  • Pets: Most destinations require microchip, vaccinations, health certificates. Visit the airport’s Animal & Plant Quarantine office for a pet export certificate if required.
  • Plants/produce/animal products: Many items need permits or are restricted. Check the destination country’s rules and be ready to present certificates at the quarantine desk.

4) Cultural Heritage & Artworks

  • Antiques, cultural assets, fine art: Some items require export permission from the cultural authorities. If in doubt (old ceramics, calligraphy, folk art), ask in advance.

5) Aviation Security & Batteries

  • Power banks & spare lithium batteries: Carry in the cabin (not checked). Capacity limits apply (e.g., typical allowance up to 100Wh; 100–160Wh often limited, >160Wh prohibited). Check your airline’s policy.
  • Keep batteries protected from short circuits; do not charge devices during take-off/landing where prohibited.

6) Immigration & Residence (ARC)

  • Regular tourists: Passport + boarding pass are enough; most travelers don’t need to file a departure card.
  • Long-term residents (ARC holders) making a final departure: Return your Alien Registration Card (ARC) to the immigration officer at departure.

7) Optional but Useful

  • Travel insurance claims: Photograph receipts and reports before you go airside.
  • eSIM/SIM cancellation: If you used a rental SIM, return it before security (if required).

Departure-day flow (quick map)

  1. Before check-in: Tax-Free goods in checked baggage? → ask airline counter; do any required Customs validation. Currency over the threshold? → declare at Customs.
  2. Security & immigration: Present passport/boarding pass. ARC final departure? Hand in your card.
  3. Airside: Use Tax-Free kiosks/counters to complete VAT refund; visit quarantine/cultural desks if instructed.
  4. Before boarding: Re-check battery rules; keep power banks in cabin bags.

FAQ

How much cash can I take when leaving Korea?

Amounts above the legal declaration threshold must be declared to Customs. If you’re near or over USD 10,000, plan to declare.

Where do I get my VAT refund?

After security/immigration at the airport, find the Tax-Free refund kiosks/desks. If your slip says “inspection required,” do Customs validation before check-in.

I’m leaving Korea for good. What do I do with my ARC?

Hand your Alien Registration Card to the immigration officer at departure (final exit).

Can I put power banks in checked baggage?

No. Carry them in the cabin. Capacity/quantity limits apply; check your airline.


Note: Rules and thresholds (currency, VAT, quarantine, cultural items, battery limits) can change anytime and vary by airline and destination. Always double-check with your airline, the airport website, and relevant authorities before departure.

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