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감가상각 (부동산)
투자용 부동산의 건물 부분을 27.5년(주거용) 또는 39년(상업용)에 걸쳐 비용 처리하는 세무상 구조. 실제 물건 가치가 하락하지 않아도 감가상각비를 계상할 수 있어 과세 소득을 크게 줄일 수 있습니다.
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