60일 이내에 완료된다면, 인수하는 임차보증금을 확인하여 취득세 과세표준에 포함하여 취득세를 신고⋅납부할 수 있다.
If it is completed within 60 days, it is possible to report and pay the acquisition tax, including it in the acquisition tax base by checking the rental deposit to be acquired.