예를 들어 주택과 상가 면적이 각각 51대49인 상가주택을 2억원에 매입해 실거주 기간을 채운 뒤 10억원에 매각한다면, 지금까지는 전체를 주택으로 계산해 9억원까지 양도세가 면제됐다.
For example, if a house and a mall with a floor area of 51 to 49, respectively, is purchased for 200 million won and sold for 1 billion won after completing the actual residential period, the transfer tax has been exempted up to 900 million won by calculating the entire building as a house.