Article 167-3(Scope of houses falling under at least three houses for one household) #
(1) "At least three houses for one household prescribed by Presidential Decree" in Article 104(7)3 of the Act, means houses owned by one household owning at least three houses in the Republic of Korea (houses in subparagraph 1 or 12 shall not be included in the calculation of the number of houses), which do not fall under any of the following houses: <Amended on Feb. 19, 2005; May 31, 2005; Dec. 31, 2005; Feb. 9, 2006; Feb. 29, 2008; Jul. 24, 2008; Oct. 7, 2008; Feb. 4, 2009; Feb. 18, 2010; Sep. 20, 2010; Mar. 31, 2011; Oct. 14, 2011; Dec. 8, 2011; Feb. 2, 2012; Feb. 15, 2013; Feb. 21, 2014; Dec. 28, 2015; Aug. 11, 2016; Aug. 31, 2016; Jul. 16, 2018; Oct. 23, 2018; Feb. 12, 2019; Feb. 11, 2020; Oct. 7, 2020; Feb. 17, 2021; Feb. 15, 2022; May 31, 2022; Feb. 28, 2023; Feb. 29, 2024; May 7, 2024; Sep. 10, 2024; Nov. 12, 2024; Feb. 28, 2025; Nov. 28, 2025; Dec. 30, 2025; Feb. 27, 2026>
1. A house which is located in an area other than Seoul Metropolitan Area and metropolitan cities and the Special Self-Governing City (excluding Guns belonging to a metropolitan city, Eups and Myeons under Article 3(3) and (4) of the Local Autonomy Act, and Eups and Myeons under Article 6(3) of the Special Act on the Establishment of Sejong Special Self-Governing City) in cases where the total amount of the standard market prices of such house and land appurtenant thereto do not exceed 300 million won as at the date of transferring that house or any other house;
2. Any of the following houses (hereafter in this Article, referred to as "long-term rental houses"), which a resident who has completed the business registration under Article 168 of the Act and Article 5 of the Special Act on Private Rental Housing [hereafter in this Article, referred to as "business registration, etc."; if a resident who had completed the registration of a rental business operator under Article 5 of the Special Act on Private Rental Housing but failed to complete the business registration under Article 168 of the Act as of October 29, 2003 (hereafter in this Article, referred to as "reference date of existing business operator") completed the business registration under that Article by June 30, 2004, the resident shall be deemed to complete the business registration under Article 168 of the Act as at the date of registration of a rental business operator under Article 5 of the Special Act on Private Rental Housing]; provided, in applying this Article, Article 167-4, Article 167-10 and Article 167-1, 1 in cases of long-term rental houses falling under items a and c through e (limited to the houses applicable to Article 5(1) of the Addenda of the Special Act on Private Rental Housing (Act. No. 17482)), if the registration is cancelled on the date of expiry of the mandatory rental period under Article 6(5) of the Special Act on Private Rental Housing ends, the requirements for rental period specified in the relevant item shall be equipped on the date of expiry of the mandatory rental period:
a. A house that a resident who rents at least one private housing unit purchased for rental defined in subparagraph 3 of Article 2 of the Special Act on Private Rental Housing, has rented for at least five years, where the sum of standard market prices of the house and land appurtenant thereto does not exceed 600 million won (or 300 million won, if it is located outside of the Seoul Metropolitan area) at as the date of commencement of rental of the house, and its annual increase rate of rental deposit or fee (hereafter in this Article, referred to as "fees, etc.") or shall not exceed 5/100 (the request for the increased amount of fees, etc. shall not be made within one year after the contract for lease is entered into or agreed fees, etc. are increased; and if a rental business entity mutually converses between rental deposit and monthly fees while claiming the increase of fees, etc., the provisions concerning conversion under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis); provided, the foregoing provisions shall only apply to a house for which business registration has been completed until March 31, 2018;
b. A house that a resident who completed the business registration, etc. before the reference date of existing business operators and rents at least two private housing units purchased for rental defined in subparagraph 3 of Article 2 of the Special Act on Private Rental Housing, has rented for at least five years (limited to those registered and rented before the reference date of existing business operators), where the sum of standard market prices of the house and land appurtenant thereto does not exceed 300 million won at as the date of acquisition of the house;
c. A house that a resident who rents at least two housing units built for rental under the Special Act on Private Rental Housing on a site not exceeding 298 square meters with a total floor area not exceeding 149 square meters in each housing unit (including the area of the part deemed the section for dwelling and the area of basement used only for dwelling under the main sentence of Article 154(3); referring to the area for exclusive use, in cases of a multi-family housing building), rents for at least five years or convert for sale (including sale to a rental business operator under the same Act), in cases where the total amount (referring to the price of the house under the Act on the Public Announcement of Real Estate Values, if such price is available) of standard market prices of such house and land appurtenant thereto does not exceed 600 million won as at the date of commencement of rental of that house and its annual increase rate of the fees, etc. does not exceed 5/100 (the request for the increased amount of fees, etc. shall not be made within one year after the contract for lease is entered into or agreed fees, etc. are increased, and if a rental business entity mutually converses between rental deposit and monthly fees while claiming the increase of fees, etc., the provisions concerning conversion under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis); provided, the foregoing provisions shall only apply to a house for which business registration has been completed until Mar. 31, 2018;
d. A house that meets the following requirements as a private housing unit purchased for rental defined in subparagraph 3 of Article 2 of the Special Act on Private Rental Housing, (limited to the houses for which a supply contract was made initially and down payment was paid during the period from June 11, 2008 to June 30, 2009, among unsold houses (referring to the houses that a project operator under Article 54 of the Housing Act, who supplies houses under the same Article of the same Act, supplies on a first-come-first-served basis because it failed to successfully make sale contracts by June 10, 2008 in a housing complex even after the lapse of the deadline for making contracts with buyers according to the public notice of inviting buyers)). In such cases, a resident who transfers the relevant housing unit shall file the final return or preliminary return on tax base of the taxable year in which it is transferred, with the head of the competent tax office having jurisdiction over the place for tax payment, along with the copies of the confirmation on the unsold housing issued by the head of a Si/Gun/Gu and copies of the sales contract when purchasing the unsold housing unit:
1) Plottage shall not exceed 298 square meters, and the total floor space (including the area deemed a house under the main sentence of Article 154(3) and the area of basement exclusively used for residence; referring to the exclusive use area in cases of multi-family houses) of the relevant house shall not exceed 149 square meters;
2) The relevant house shall be rented for at least five years;
3) The total of standard market prices for the relevant house and land annexed thereto shall not exceed 300 million won at the time of acquiring ownership thereof;
4) The relevant house shall be located in an area other than the Seoul Metropolitan area;
5) The number of purchased-rental houses that meets all the requirements of 1) through 4) (hereafter in this Article, referred to as "unsold purchased-rental house"), shall be at least five in one Si/Gun (where the number of purchased-rental houses under item a is at least five or where the number of purchased-rental houses under item b is at least two, the total number of purchased-rental houses under item a or b and unsold purchased-rental houses shall be at least five (if the number of purchased-rental houses under item b is added thereto, it is limited only to where unsold purchased-rental houses is located in one Si/Gun);
6) The relevant house shall not be a buy-to-rent private housing where the rental property is an apartment under subparagraph 5 of Article 2 of the previous Special Act on Private Rental Housing or short-term private rental housing under subparagraph 6 of that Act, whose registration is applied for under Article 5 of that Act (including the report on changes in registered matters to add houses to be rented) after July 11, 2020;
7) The relevant house shall not be a house whose report is submitted to change a short-term private rental housing under subparagraph 6 of Article 2 of the previous Special Act on Private Rental Housing registered under Article 5 of that Act into a long-term private rental housing, etc. after July 11, 2020;
e. A house which is rented for at least 10 years and belongs to long-term rental housing, etc., among buy-to-rent private housing under subparagraph 3 of the Special Act on Private Rental Housing, in cases where the total amount of standard market prices of such house and land appurtenant thereto does not exceed 600 million won (or 300 million won, if it is located outside of the Seoul Metropolitan area) as at the date of commencement of rental of the house and annual increase rate of the fees, etc. does not exceed 5/100 (the request for the increased amount of fees, etc. shall not be made within one year after the contract for lease is entered into or agreed fees, etc. are increased, and if a rental business entity mutually converses between rental deposit and monthly fees while claiming the increase of fees, etc., the provisions concerning conversion under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis); provided, any of the following houses shall be excluded:
1) A long-term private rental house under subparagraph 5 of Article 2 of the Special Act on Private Rental Housing [excluding cases where one household acquires a house (including a right to acquire a house) before the public announcement date of the relevant area subject to adjustment or the fact of having entered into a sale contract and having paid a contract deposit to acquire a house before that public announcement date is confirmed through evidential documents] in an area subject to adjustment, which one household acquires while owning one house in the Republic of Korea;
2) A buy-to-rent private housing whose rental property is an apartment among long-term private rental housing under the previous Special Act on Private Rental Housing whose registration of a rental business entity under Article 5 of the Special Act on Private Rental Housing (including the report on changes in registered matters to add houses to be rented) before July 11, 2020;
3) A house whose report is submitted to change a short-term private rental housing under subparagraph 6 of Article 2 of the previous Special Act on Private Rental Housing registered under Article 5 of that Act into a long-term private rental housing, etc. after July 11, 2020;
f. A house which is a house rented for at least 10 years or converted for sale (including sale to a rental business operator under the same Act) by a person who rents two or more units of a house built for rental which belongs to long-term rental housing, etc., among privately constructed rental housing under subparagraph 2 of Article 2 of the Special Act on Private Rental Housing, and the plottage and total floor space (including the area deemed a house under the main sentence of Article 154(3) and the area of basement exclusively used for residence) of which do not exceed 298 square meters and 149 square meters, respectively, in cases where the total amount (referring to the price of a house under the Act on the Public Announcement of Real Estate Values, if such price is available) of standard market prices of such house and land appurtenant thereto does not exceed 600 million won as at the date of commencement of rental of that house and annual increase rate of rental deposit or fee does not exceed 5/100 (; the request for the increased amount of fees, etc. shall not be made within one year after the contract for lease is entered into or agreed fees, etc. are increased, and if a rental business entity mutually converses between rental deposit and monthly fees while claiming the increase of fees, etc., the provisions concerning conversion under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis); provided, a house whose report is submitted to change a short-term private rental housing under subparagraph 6 of Article 2 of the previous Special Act on Private Rental Housing registered under Article 5 of that Act into a long-term private rental housing, etc. after July 11, 2020 shall be excluded;
g. A house that is transferred within one year after the cancellation of registration where the registration of a long-term rental housing under items a and c through e (limited to the houses applicable to Article 5(1) of the Addenda of the Special Act on Private Rental Housing, which is partially amended by Act. No. 17482) is cancelled due to the application for the cancellation of registration within the mandatory rental period of a rental business entity pursuant to Article 6(1)11 of the Special Act on Private Rental Housing (limited to the cases where the relevant house is rented for more than 1/2 of the mandatory rental period under Article 43 of that Act). In such cases, in addition to the requirement for the rental period, the other requirements under the relevant items shall be met;
h. A house that falls under buy-to-rent private housing under subparagraph 3 of Article 2 of the Special Act on Private Rental Housing, which is a short-term private rental housing under subparagraph 6-2 of that Article and satisfies all of the following requirements:
1) The house shall be rented for at least 6 years;
2) The sum of the standard market prices of the house and the land appurtenant thereto shall be not more than 400 million won (or 200 million won, in the case of an area outside the Seoul Metropolitan Area) as of the commencement date of rental of the relevant house;
3) The rate of increase in rent, etc. compared to the immediately preceding lease contract shall not exceed 5 percent. In such cases, no increase in rent, etc. may be requested within one year from the conclusion of the lease contract or from the agreed increase in rent, etc., and where a rental business operator requests an increase in rent, etc. while converting between the rental deposit and monthly rent, the standards prescribed under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis;
4) The house shall not be a short-term private rental housing unit under subparagraph 6-2 of Article 2 of the Special Act on Private Rental Housing located in an adjustment target area and newly acquired by a member of the household while the household owns 1 or more houses in the Republic of Korea; provided, a house (including a right to acquire a house) acquired before the date of public announcement of an adjustment target area (or, in the case of an adjustment target area already publicly announced, September 13, 2018), or a house for which it is confirmed by supporting documents that a sales contract was concluded and a down payment was paid to acquire such house (including a right to acquire a house), shall not be deemed a house located in an adjustment target area;
i. Where there are 2 or more houses that fall under privately constructed rental housing units under subparagraph 2 of Article 2 of the Special Act on Private Rental Housing, which are short-term private rental housing units under subparagraph 6-2 of that Article and satisfy all of the following requirements, such houses:
1) The site area shall not exceed 298 square meters, and the total floor area of the house (including the area deemed a house under the main clause of Article 154(3) and the area of any basement used exclusively for residential purposes and, in the case of an apartment house, meaning the exclusive area) shall not exceed 149 square meters;
2) The house shall be rented for at least 6 years;
3) The aggregate of the standard market prices of the house and the land appurtenant thereto shall not exceed 600 million won at the time when the lease of two or more houses commenced (or, in the case of a house for which the lease commenced after the date when the lease of two or more houses commenced, at the time when the lease of that house commenced);
4) The rate of increase in rent, etc. compared to the immediately preceding lease contract shall not exceed 5 percent. In such cases, no increase in rent, etc. may be requested within one year from the conclusion of the lease contract or from the agreed increase in rent, etc., and where a rental business operator requests an increase in rent, etc. while converting between the rental deposit and monthly rent, the standards prescribed under Article 44(4) of the Special Act on Private Rental Housing shall apply mutatis mutandis;
3. A national house leased for at least 5 years (hereafter in this Article, referred to as "long-term rental house subject to reduction or exemption"), which are rental houses whose capital gains tax is reduced or exempted under Articles 97, 97-2, and 98 of the Restriction of Special Taxation Act;
4. A house (hereafter in this Article, referred to as "long-term houses for employees") whose relevant free provision period is at least ten years (hereafter in this Article, referred to as "compulsory free provision period"), which is owned by an employer and provided gratuitously to employees (excluding those in special relations with the relevant employer defined in Article 1-2(1) of the Enforcement Decree of the Framework Act on National Taxes);
5. A house on which capital gains tax is reduced or exempted under Articles 77, 98-2, 98-3, 98-5 through 98-8, 99, 99-2 and 99-3 of the Restriction of Special Taxation Act;
6. A national heritage house specified in Article 155(6)1;
7. An inherited house falling under Article 155(2) (limited to where five years have not elapsed since the date of receiving an inheritance);
8. A house where three years have not elapsed since the date of acquisition, which was acquired due to an exercise of mortgage or in substitution for credit reimbursement;
8-2. A house falling under the following items, which is used by a member of one household as a child care center for at least five years (hereafter in this Article, referred to as "compulsory use period") after obtaining the authorization or entrustment specified in the relevant item and being assigned a taxpayer code number under Article 168 of the Act and six months has not elapsed since the date of ceasing its usage as a child care center. In such cases, where the relevant house is converted from those under item a to those under item b or vice versa, the respective use periods shall be aggregated when applying the compulsory use period:
a. A child care center that is operated after obtaining the authorization under Article 13(1) of the Child Care Act;
b. A child care center that is operated with the entrustment from the State or local governments pursuant to Article 24(2) of the Child Care Act;
9. Deleted; <Feb. 13, 2018>;
10. The relevant house where one household owns only one house except for houses falling under subparagraphs 1 through 8 and 8-2 (hereafter in this Article, referred to as "general house");
11. A house located in an area subject to adjustment, with respect to which the fact of having entered into a sale contract for transfer and having been paid a contract deposit before public announcement date of such area subject to adjustment is confirmed through evidential documents;
12. It shall be any of the following housing:
a. A house acquired between January 10, 2024 and December 31, 2027, which meets all of the following criteria:
1) The exclusive area shall be not more than 60 square meters;
2) The acquisition value shall be not more than 600 million won (300 million won in cases of housing located in an area outside the Seoul Metropolitan Area);
3) Its construction shall have been completed during the period from January 10, 2024 to December 31, 2027;
4) It shall not fall under an apartment (excluding an apartment which is an urban residential housing under the Housing Act);
5) It shall meet other requirements prescribed by Decree of the Ministry of Finance and Economy;
b. A house acquired between January 10, 2024 and December 31, 2026, which is an unsold housing unit after completion of construction that meets all of the following criteria:
1) The exclusive area shall be not more than 85 square meters;
2) The acquisition value shall be not more than 700 million won;
3) The relevant house shall be located in an area other than the Seoul Metropolitan area;
4) It shall meet other requirements prescribed by Decree of the Ministry of Finance and Economy;
c. A house acquired after January 1, 2026, which satisfies all of the following requirements:
1) The house shall be located in a population-declining area as defined in subparagraph 12 of Article 2 of the Special Act on Local Autonomy, Decentralization, and Balanced Regional Development (hereinafter referred to as a "population-declining area" in this subparagraph) at the time of acquisition; provided, housing located in the Seoul Metropolitan Area (meaning areas other than border regions as defined in subparagraph 1 of Article 2 of the Special Act on Support for Border Regions) or in a Metropolitan City (excluding Gun located within a Metropolitan City) is excluded;
2) The house shall not be located in the same Si/Gun/Gu as a house owned before acquiring the relevant house (or, where a right to move into a housing association apartment or a pre-sale right is held before acquiring the relevant house, the house supplied through such rights).
3) The sum of the value of the house and the land appurtenant thereto (meaning the standard market price under Article 99(1) of the Act) shall not exceed 400 million won as of the acquisition date of the relevant house (or 900 million won, in the case of a depopulation area outside the Seoul Metropolitan Area);
d. A house located in an area of concern for depopulation under subparagraph 12-2 of Article 2 of the Special Act on Local Autonomy Decentralization and Balanced Regional Development (hereafter in this subparagraph referred to as an "area of concern for depopulation"), which is acquired after January 1, 2026 and satisfies all of the following requirements:
1) It shall be located, at the time of acquisition, in an area of concern for depopulation that is outside the Seoul Metropolitan Area; provided, houses located in a Metropolitan City (excluding Gun in a Metropolitan City) shall be excluded;
2) The house shall not be located in the same Si/Gun/Gu as a house owned before acquiring the relevant house (or, where a right to move into a housing association apartment or a pre-sale right is held before acquiring the relevant house, the house supplied through such rights).
3) The sum of the value of the house and the land appurtenant thereto (meaning the standard market price under Article 99(1) of the Act) shall not exceed 400 million won as of the acquisition date of the relevant house;
12-2. A house whose holding period under Article 95(4) of the Act is at least 2 years (in cases where an association member of an improvement project association implementing a redevelopment project, reconstruction project, or small-scale reconstruction project, etc. provides the existing building and land appurtenant thereto to the association and transfers a newly built house and land appurtenant thereto acquired pursuant to a management and disposal plan, etc., the holding period shall be counted from the date of acquisition of the existing building and land appurtenant thereto) and which falls under any of the following items:
a. A house that is transferred by May 9, 2026;
b. A house affixed to land appurtenant to a house subject to permission under Article 11 of the Act on Report on Real Estate Transactions (hereafter in this subparagraph referred to as "land transaction permission"), which satisfies all of the following requirements:
1) Land transaction permission concerning the land appurtenant to the relevant house shall have been obtained for the purpose of transferring the relevant house;
2) It shall be confirmed by evidentiary documents that a sales contract was concluded and the down payment was received by May 9, 2026 in order to transfer the relevant house;
3) It shall be transferred within 4 months from the date of conclusion of the sales contract under 2) (or within 6 months, in the case of a house located in an area under the following table):
┌────────────┬───────────────────────┐
│ 1. Seoul Special Metropolitan City │ Seongdong-gu, Mapo-gu, Gangdong-gu, Yeongdeungpo-gu, Yangcheon-gu, │
│ │ Dongjak-gu, Gwangjin-gu, Jung-gu, Jongno-gu, Seodaemun-gu, │
│ │ Gangseo-gu, Nowon-gu, Seongbuk-gu, Guro-gu, Dongdaemun-gu, │
│ │ Gwanak-gu, Eunpyeong-gu, Jungnang-gu, Geumcheon-gu, Gangbuk-gu, │
│ │ Dobong-gu │
├───────┼───────────────────────┤
│ 2. Gyeonggi-do │ Jangan-gu, Paldal-gu, and Yeongtong-gu of Suwon-si; Sujeong-gu, Jungwon- │
│ │ gu, and Bundang-gu of Seongnam-si; Dongan-gu of Anyang-si; Gwacheon- │
│ │ si; Suji-gu of Yongin-si; Gwangmyeong-si; Hanam-si; and Uiwang-si │
└───────┴───────────────────────┘
c. A house affixed to land appurtenant to a house not subject to land transaction permission, which satisfies all of the following requirements:
1) It shall be confirmed by evidentiary documents that a sales contract was concluded and the down payment was received by May 9, 2026 in order to transfer the relevant house;
2) It shall be transferred within 4 months from the date of conclusion of the sales contract under 1) [or within 6 months, in the case of a house located in an area under the table in item b3)];
13. A house applicable to Article 154(1), which meets all the requirements under Article 154(1) as if one household owned one house within the Republic of Korea pursuant to Article 155 or the Act on Restriction on Special Cases concerning Taxation or as if one household owned one house.
(2) For the purposes of paragraph (1), the number of houses shall be calculated as follows: <Amended on Feb. 2, 2012; Feb. 21, 2014; Feb. 13, 2018>
1. Multi-unit house: The number of houses shall be calculated by applying Article 155(15) mutatis mutandis. In such cases, the proviso to Article 155(15) shall apply only where the resident chooses to do so;
2. Co-inherited house: The number of houses shall be calculated by making them owned by the inheritor having the largest inheritance shares, but if persons having the largest inheritance shares are at least two, any person pursuant to the order of each subparagraph of Article 155(3) shall be deemed to own the relevant co-inherited house;
3. House which is an inventory asset owned by a real estate sales business operator: It shall be included in a calculation of the number of houses.
(3) Article 97 of the Enforcement Decree of the Restriction of Special Taxation Act shall apply mutatis mutandis to calculation of lease period of the long-term lease housing under paragraph (1)2. In such cases, it shall be deemed to have commenced the lease from the date of making a lease after a registration of business was made and then a registration of rental house was made. <Amended on Feb. 19, 2005>
(4) Even where a general house under paragraph (1)10 is transferred before one household satisfies the requirements for a compulsory lease period, compulsory gratuitous period, or compulsory use period (hereafter in this Article, referred to as "compulsory lease period, etc.") for long-term rental houses, long-term rental houses subject to reduction or exemption, long-term houses for employees, or long-term child care centers (hereafter in this Article, referred to as "long-term rental houses, etc.") under paragraph (1)2 through 4 or 8-2, paragraph (1)10 shall apply as if the relevant rental houses, houses for employees, or child care centers (hereafter in this Article, referred to as "rental houses, etc.") construed as long-term rental houses, etc. under paragraph (1). <Amended on Dec. 31, 2005; Dec. 8, 2011; Feb. 15, 2022; Feb. 28, 2023>
(5) When the causes that one household subjected to paragraph (4) becomes unable to satisfy the requirements for a compulsory lease period, etc. of a long-term rental house, etc. (including where the period failing to lease the number of compulsory rental houses under each item of paragraph (1)2 and paragraph (1)3, passes six months) have occurred, the amount calculated in accordance with the formula under subparagraph 1 shall be reported and paid as capital gains tax within two months from the last day of the month to which the date of occurrence of such causes belongs. In such cases, where falling under the special cases of calculation of the compulsory lease period, etc. in subparagraph 2, the relevant provisions thereof shall govern: <Amended on Feb. 2, 2012; Feb. 15, 2013; Feb. 13, 2018; Feb. 11, 2020; Oct. 7, 2020; Feb. 15, 2022; Feb. 28, 2023; Dec. 30, 2025>
1. Calculation formula for the capital gains tax to be paid:
Amount of tax that should have been paid under the tax rate specified in Article 104 of the Act, where not regarding the relevant rental house, etc. as the long-term rental house, etc. under paragraph (1)2 through 4 and 8-2 at the time of transfer of the general house - Amount of tax that has been paid under the tax rate specified in Article 104 of the Act by applying paragraph (4) at the time of transfer of the general house;
2. Special cases concerning calculation of compulsory lease period, etc.:
a. Where a household becomes unable to meet the requirements such as the compulsory lease period, etc. or where he or she is unable to lease the number of units required to be leased due to the unavoidable causes prescribed by Decree of the Ministry of Finance and Economy, such as expropriation under the Act on Acquisition of and Compensation for Land for Public Works Projects, it shall be deemed to continuously lease/use the relevant rental house, etc. or use it without paying rent;
b. Where there is a ground for the housing redevelopment project, housing reconstruction project or small-scale reconstruction project, in order to calculate the period not leasing the units required to be leased, the period from six months before the date of authorizing management and disposal plan, etc. of the relevant house until six months after the date of completion of such house shall not be included;
c. Where there is a ground for remodeling under Article 2 of the Housing Act, in order to calculate the period not leasing the units required to be leased, the period from six months before the date of approving a project plan under Article 15 of that Act or the date of permitting remodeling under Article 66 of that Act until six months after the date of completion of such house shall not be included;
d. Where the registration of a long-term rental housing under paragraph (1)2a and c through e (limited to the houses applicable to Article 5(1) of the Addenda of the Special Act on Private Rental Housing, which is partially amended by Act. No. 17482) is cancelled due to the application for the cancellation of registration within the mandatory rental period of a rental business entity pursuant to Article 6(1)11 of the Special Act on Private Rental Housing (limited to the cases where the relevant house is rented for more than 1/2 of the mandatory rental period under Article 43 of that Act) and the requirement for the rental period under the relevant item, the relevant requirements shall be deemed to be met on the date when the registration is cancelled;
e. When a house which is newly acquired due to the destruction of the original long-term rental house rented as a result of a redevelopment project, reconstruction project or small-scale reconstruction project, etc. or is newly acquired as a result of remodeling under Article 2 of the Housing Act falls under any of the following cases, and thus, it fails to meet the relevant requirements for the rental period, the relevant requirements for the rental period shall be deemed to be met on the date when the registration of the original house (referring to the house before the new acquisition due to the reconstruction, etc.; hereafter in this item, the same shall apply); provided, where the period not leasing the units required to be leased (referring to the period calculated pursuant to the provisions, with the exception of the subparagraphs, of this paragraph) exceeds six months, the requirements for the rental period shall not be deemed to not been met:
1) For a newly acquired house, where an application for registration (including cases where the changes in registered matters are reported to add houses to be rented) as a rental business entity is made under Article 5 of the previous Special Act on Private Rental Housing after July 11, 2020 for buy-to-rent private housing whose rental property is an apartment among long-term private rental housing under subparagraph 5 of Article 2 of the previous Special Act on Private Rental Housing or short-term private rental housing under subparagraphs 6 of Article 2 of the previous Special Act on Private Rental Housing;
2) Where a newly acquired house is an apartment (where the original house is registered as a short-term private rental housing, referring to all houses) and the application for the registration of a rental business entity under Article 5 of the Special Act on Private Rental Housing is not made.
(6) In applying paragraphs (1) through (5), where at least two houses are transferred on the same day, Article 154(9) shall apply mutatis mutandis to the said determination methods.
(7) Any person who intends to obtain an application of paragraphs (1)2, 3, and 8-2 and (4) shall submit, to the head of the competent tax office having jurisdiction over the place for tax payment, a written return on tax base for the taxable year whereto belongs the date of transferring the relevant rental houses, etc. or general houses and a written application prescribed by Decree of the Ministry of Finance and Economy together with the following documents: <Amended on Feb. 19, 2005; Dec. 31, 2005; June 12, 2006; Feb. 29 2008; Dec. 8, 2011; Dec. 28, 2015; Feb. 11, 2020; Feb. 15, 2022; Dec. 30, 2025>
1. Deleted; <Feb. 17, 2021>
2. A copy of the lease contract;
3. A certified copy of a resident registration or a copy of resident registration certificate of the lessee. In such cases, it shall be substituted with submitting the details of inspection on move-in household inspected pursuant to Article 29(1) of the Resident Registration Act;
4. A copy of entrustment contract certificates in cases of national or public child care centers;
5. Other documents prescribed by Decree of the Ministry of Finance and Economy.
(8) Upon receiving an application filed pursuant to paragraph (7), the head of the competent tax office having jurisdiction over the place for tax payment shall confirm the following matters; provided, if an applicant fails to consent to the confirmation of the documents under subparagraph 2, the applicant shall submit such documents: <Added on Jun. 12, 2006; Dec. 31, 2008; May 4, 2010; Feb. 13, 2018; Feb. 17, 2021; Sep. 26, 2023>
1. A registration certificate of the rental house, etc. or a registration certificate of the house and building thereof;
2. A certificate of registration as rental business entity under Article 4(5) of the Enforcement Decree of the Special Act on Private Rental Housing or a certificate of authorization of child care center under Article 13 of the Child Care Act.
(9) Notwithstanding paragraph (1), where a person having at least one house comes to own at least three houses for one household prescribed by Presidential Decree under paragraph (1) as of the date of marriage by marrying a person having at least one house and transfers the relevant house within five years from the date of the marriage, the number of houses owned by the one household concerned shall be calculated by deducting the number of houses owned by the transferor’s spouse (referring to the number of houses under paragraph (1)) as of the date of such transfer; provided, this shall not apply to any houses to be transferring after the date of acquisition of a new house where the house was acquired within five years from the date of marriage. <Added on Feb. 2, 2012>
(10) The verification procedure for houses falling under paragraph (1)12 and 12-2 and other necessary matters shall be prescribed by Decree of the Ministry of Finance and Economy. <Added on Feb. 29, 2024; Dec. 30, 2025; Feb. 27, 2026>
[This Article Added on Dec. 30, 2003]