내년부터 주택임대소득자가 소득세법에 따라 '사업자'로 등록하지 않으면 주택임대 수입금액의 0.2%를 가산세로 더 내야 한다.
Starting next year, if a home rental income earner does not register as a 'business operator' under the income tax law, he or she will have to pay 0.2% of his or her home rental income as an additional tax.