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1. 매후환대차 시 편익(1) 매각대금의 세후가치1) 양도소득세2) 매각대금의 세후가치(2) 세후임대료의 현가(3) 매후환대차 시 편익2. 계속보유 시 편익(1) 감가상각비 절세효과(현가)(2) 기말세후 매각대금 현가1) 기말 부동산 가치2) 기말 양도소득세 추정3) 기말세후 매각대금 현가(3) 계속보유 시 편익3. 타당성 분석

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