<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:content="http://purl.org/rss/1.0/modules/content/"><channel><title>과거 시점 on 감정평가 노트</title><link>https://appraisal-note.inposa.net/tags/%EA%B3%BC%EA%B1%B0-%EC%8B%9C%EC%A0%90/</link><description>Recent content in 과거 시점 on 감정평가 노트</description><generator>Hugo</generator><language>ko-kr</language><lastBuildDate>Wed, 08 Jul 2026 10:43:00 +0900</lastBuildDate><atom:link href="https://appraisal-note.inposa.net/tags/%EA%B3%BC%EA%B1%B0-%EC%8B%9C%EC%A0%90/index.xml" rel="self" type="application/rss+xml"/><item><title>소급감정은 언제 가능할까</title><link>https://appraisal-note.inposa.net/posts/retroactive-appraisal-when/</link><pubDate>Wed, 08 Jul 2026 10:43:00 +0900</pubDate><guid>https://appraisal-note.inposa.net/posts/retroactive-appraisal-when/</guid><description>과거 평가기준일의 소급 감정평가—상속개시일·증여일 맞춤 의뢰 시 확인할 조건과 한계를 정리합니다.</description></item></channel></rss>