Holding tax one-home status
judge_jongbu_one_home_statusJudge whether a taxpayer qualifies as a deemed one-household-one-home holder for comprehensive holding tax, checking attached land, temporary, inherited, and cheap provincial home exceptions.
Instructions
Comprehensive holding tax: is the owner deemed a one-household-one-home holder (attached land, temporary, inherited, cheap provincial home).
종부세 1세대1주택자 간주 4유형 판정 (법 §8④·영 §4의2 — 부속토지/일시적 3년/상속
5년·지분40%·6억(3억)/지방저가 4억). 간주 인정 시 12억 공제·세액공제 입구, 과표 합산은
유지·9/16~30 신청제 플래그 포함. base_date는 과세기준일(YYYY-MM-DD, 보통 매년 6/1).Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| base_date | No | ||
| other_homes | Yes |