{"id":3854,"date":"2026-02-02T10:45:00","date_gmt":"2026-02-02T01:45:00","guid":{"rendered":"http:\/\/hoantax.co.kr\/insights\/?p=3854"},"modified":"2026-09-11T07:53:04","modified_gmt":"2026-09-10T22:53:04","slug":"corporate-tax-refund-correction-claim-guide","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/corporate-tax-refund-correction-claim-guide\/","title":{"rendered":"\ubc95\uc778\uc138 \ub354 \ub0b8 \uc138\uae08 \ub3cc\ub824\ubc1b\uae30, \uacbd\uc815\uccad\uad6c \uae30\ubcf8 \uac00\uc774\ub4dc"},"content":{"rendered":"<p><!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce586 2026-07-28 (_b) | post_id=3854 | slug(\ubd88\ubcc0)=corporate-tax-refund-correction-claim-guide | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 --><\/p>\n<p><!-- \u2460 \ud575\uc2ec\uc694\uc57d \ubc15\uc2a4 --><\/p>\n<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubc95\uc778\uc138\ub97c \ub354 \ub0c8\ub2e4\uba74 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\uc5d0 \uacbd\uc815\uccad\uad6c\ub85c \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uac00\uc0b0\uc138 \uc5c6\uc774 \ud658\uae09\uac00\uc0b0\uae08\uae4c\uc9c0 \ub354\ud574 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\ud658\uae09\uc774 \uc790\uc8fc \ub098\uc624\ub294 \ud56d\ubaa9<\/strong><\/p>\n<ul>\n<li>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44, \ud1b5\ud569\ud22c\uc790, \ud1b5\ud569\uace0\uc6a9 \uac19\uc740 \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74 \ub204\ub77d \u2014 \ub9e4\ub144 \uc2e0\uc124\u00b7\ubcc0\uacbd\ub418\uc5b4 \ube60\ub728\ub9ac\uae30 \uc26c\uc6c0<\/li>\n<li>\uc911\uc18c\uae30\uc5c5\uc758 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \ucd5c\uc800\ud55c\uc138 \uc801\uc6a9\uc5d0\uc11c \uc81c\uc678 \u2014 \ud658\uae09 \ud6a8\uacfc\uac00 \ud07c<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uae30\ud55c\uc774 \ub2e4\ub978 \ud56d\ubaa9<\/strong><\/p>\n<ul>\n<li>\uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub294 \uc7ac\ud574\uac00 \ub09c \ub0a0\uc744 \uae30\uc900\uc73c\ub85c \uc9e7\uc740 \uc2e0\uccad\uae30\ud55c\uc774 \ub530\ub85c \uc801\uc6a9<\/li>\n<li>\ubaa8\ub4e0 \uc81c\ub3c4\uac00 5\ub144 \ucc3d\uad6c\ub97c \uc4f0\ub294 \uac83\uc740 \uc544\ub2c8\ubbc0\ub85c, \uae30\ud55c\uc744 \ud558\ub098\ub85c \ucc29\uac01\ud558\uba74 \uccad\uad6c\uad8c \uc790\uccb4\ub97c \ub193\uce68<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 [{&#8216;\uc131\uba85&#8217;: &#8216;\uae40\ud574\uc778&#8217;, &#8216;\uc790\uaca9&#8217;: &#8216;\uc138\ubb34\uc0ac&#8217;, &#8216;\uc804\ubb38\ubd84\uc57c&#8217;: &#8221;, &#8216;\uc57d\ub825URL&#8217;: &#8221;, &#8216;sameAs&#8217;: [], &#8216;\uc801\uc6a9\ud2b8\ub799&#8217;: [&#8216;manual&#8217;, &#8216;auto-\uc2e4\uac80\uc218\ubd84&#8217;], &#8216;_\ub4f1\uc7ac&#8217;: &#8216;2026-09-09 \ud574\uc778 Q2 \uacb0\uc815 \u2014 \uc138\ubb34\uc0ac \uc790\uaca9 \ubcf4\uc720 \ud655\uc778&#8217;}] \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-10 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2461 FOR YOU --><\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uacb0\uc0b0\uc774 \ub05d\ub09c \ub4a4\uc5d0\uc57c <strong>\ub204\ub77d\ub41c \uacf5\uc81c\uac00 \uc788\ub294\uc9c0<\/strong> \ub4a4\ub2a6\uac8c \uc810\uac80\ud558\uace0 \uc2f6\uc740 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uc138\ubb34\ub300\ub9ac\uc778\uc740 \uc788\uc9c0\ub9cc <strong>\uc9c0\ub09c 5\ub144\uce58 \uc2e0\uace0 \ub0b4\uc5ed<\/strong>\uc744 \ud55c \ubc88 \ub2e4\uc2dc \ud6d1\uc5b4\ubcf4\uace0 \uc2f6\uc740 \uc624\ub108<\/li>\n<li>\ud654\uc7ac\u00b7\uce68\uc218 \uac19\uc740 \uc7ac\ud574\ub97c \uacaa\uace0 <strong>\uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c \uc2e0\uccad\uae30\ud55c<\/strong>\uc774 \uc5b8\uc81c\uae4c\uc9c0\uc778\uc9c0 \ud5f7\uac08\ub9ac\ub294 \uc0ac\uc5c5\uc790<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p><strong>\ub354 \ub0b8 \ubc95\uc778\uc138\ub294 \uc2e0\uace0\uac00 \ub05d\ub09c \ub4a4\uc5d0\ub3c4 \ub418\ub3cc\ub9b4 \uc218 \uc788\uace0, \uadf8 \ubb38\uc740 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4 5\ub144 \ub3d9\uc548 \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ubb38\uc81c\ub294 \uc774 5\ub144\uc774\ub77c\ub294 \uc22b\uc790\ub97c \ubaa8\ub4e0 \uc138\uae08 \ubb38\uc81c\uc5d0 \uadf8\ub300\ub85c \ub300\uc785\ud558\ub294 \uc21c\uac04 \uc0dd\uae41\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc784\ub300\ud574 \uc4f0\ub358 \uacf5\uc7a5\uc774 \uc606 \uac74\ubb3c \ud654\uc7ac\uac00 \uc62e\uaca8\ubd99\uc5b4 \uac70\uc758 \uc804\uc18c\ub41c \uc0c1\ud669\uc5d0\uc11c \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub97c \ub5a0\uc62c\ub9ac\ub294 \uacbd\uc6b0\uac00 \ud754\ud569\ub2c8\ub2e4. \uc774\ub54c &#8220;\uc138\uae08 \ud658\uae09\uc740 5\ub144\uc774\ub77c\ub2c8 \ucc9c\ucc9c\ud788 \ucc59\uae30\uba74 \ub418\uaca0\uc9c0&#8221; \ud558\uace0 \ubbf8\ub904 \ub450\uba74, \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub294 \uc7ac\ud574\uac00 \ub09c \ub0a0\uc744 \uae30\uc900\uc73c\ub85c \uc2e0\uccad\uae30\ud55c\uc774 \ub530\ub85c \ub3cc\uc544\uac00\uae30 \ub54c\ubb38\uc5d0 \uc815\uc791 \uadf8 \uacf5\uc81c\ub97c \ub193\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370 <strong>\uc5b4\ub5a4 \uae30\ud55c\ubd80\ud130 \ucc59\uae38\uc9c0 \uc21c\uc11c\ub97c \ud310\ub2e8\ud558\ub294 \ub370\uc11c \ub3cc\ub824\ubc1b\ub294 \uc138\uae08\uc758 \ud06c\uae30\uac00 \uac08\ub9bd\ub2c8\ub2e4.<\/strong> \uacbd\uc815\uccad\uad6c\uc758 \uc6d0\ub9ac\uc640, \uc5b4\ub5a4 \ud56d\ubaa9\uc774 5\ub144 \ucc3d\uad6c\uc5d0 \ub4e4\uc5b4\uc624\uace0 \uc5b4\ub5a4 \ud56d\ubaa9\uc774 \ubcc4\ub3c4 \uae30\ud55c\uc744 \uc4f0\ub294\uc9c0\ubd80\ud130 \uc815\ub9ac\ud574 \ubd05\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 H2 (\uc9c8\ubb38\ud615) --><\/p>\n<h2>\uacbd\uc815\uccad\uad6c\ub780 \uc815\ud655\ud788 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p>\uacbd\uc815\uccad\uad6c\ub294 \uc2e0\uace0\ud55c \ubc95\uc778\uc138\uac00 \uc815\ub2f9\ud55c \uc138\uc561\ubcf4\ub2e4 \ub9ce\uc744 \ub54c <strong>\ucc28\uc561\uc744 \ub3cc\ub824\ub2ec\ub77c\uace0 \uccad\uad6c\ud558\ub294 \uc81c\ub3c4<\/strong>\uc785\ub2c8\ub2e4. \uc138\uc561\uacf5\uc81c\ub098 \uac10\uba74\uc744 \ube60\ub728\ub838\uac70\ub098 \ube44\uc6a9\uc744 \uc798\ubabb \ucc98\ub9ac\ud574 \uc138\uae08\uc744 \ub354 \ub0b8 \uacbd\uc6b0\uac00 \ub300\ud45c\uc801\uc785\ub2c8\ub2e4. \uc790\uc9c4\ud574\uc11c \uc138\uae08\uc744 \ub354 \ub0b4\ub294 \uc218\uc815\uc2e0\uace0\uc640\ub294 \ubc29\ud5a5\uc774 \uc815\ubc18\ub300\uc774\uace0, \uac00\uc0b0\uc138 \ubd80\ub2f4 \uc5c6\uc774 \ud658\uae09\uac00\uc0b0\uae08\uae4c\uc9c0 \ub354\ud574 \ub3cc\ub824\ubc1b\ub294\ub2e4\ub294 \uc810\uc774 \ud2b9\uc9d5\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud575\uc2ec\uc740 <strong>\uae30\ud55c<\/strong>\uc785\ub2c8\ub2e4. \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4 5\ub144\uc774 \uc9c0\ub098\uba74 \uccad\uad6c\uad8c \uc790\uccb4\uac00 \uc0ac\ub77c\uc9d1\ub2c8\ub2e4. \uc138\ubb34\uc11c\uc758 \uc7ac\ub7c9\uc73c\ub85c \uc88c\uc6b0\ub418\ub294 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c, \uae30\uac04\uc774 \uc9c0\ub098\uba74 \uad8c\ub9ac \uc790\uccb4\uac00 \uc18c\uba78\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uad6d\uc138\uae30\ubcf8\ubc95 \u00a745\uc7582 \uc81c1\ud56d<\/strong> \u2014 \uacbd\uc815 \ub4f1\uc758 \uccad\uad6c<\/summary>\n<p>\uacfc\uc138\ud45c\uc900\uc2e0\uace0\uc11c\ub97c \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc81c\ucd9c\ud55c \uc790\ub294, \uc2e0\uace0\ud55c \uacfc\uc138\ud45c\uc900 \ubc0f \uc138\uc561\uc774 \uc138\ubc95\uc5d0 \ub530\ub77c \uc2e0\uace0\ud558\uc5ec\uc57c \ud560 \uae08\uc561\uc744 \ucd08\uacfc\ud560 \ub54c \uadf8 \uacb0\uc815 \ub610\ub294 \uacbd\uc815\uc744 <strong>\ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4<\/strong>\uc5d0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2f9\ucd08 3\ub144\uc774\ub358 \uccad\uad6c\uae30\uac04\uc740 2014\ub144 12\uc6d4 \uac1c\uc815\uc73c\ub85c 5\ub144\uc73c\ub85c \ub298\uc5b4\ub0ac\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3854.png\" alt=\"\uacbd\uc815\uccad\uad6c\uc640 \uc218\uc815\uc2e0\uace0 \ube44\uad50\" class=\"wp-image-4586\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3854.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3854-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3854-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3854-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uacbd\uc815\uccad\uad6c\uc640 \uc218\uc815\uc2e0\uace0\ub294 \ubc29\ud5a5\uc774 \ubc18\ub300\ub2e4. \uc624\ub298(2026\ub144) \uae30\uc900 2021 \uc0ac\uc5c5\uc5f0\ub3c4\uae4c\uc9c0 \uc5f4\ub824 \uc788\ub2e4.<\/figcaption><\/figure>\n<h2>\uacbd\uc815\uccad\uad6c\uc640 \uc218\uc815\uc2e0\uace0\ub294 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00<\/h2>\n<p>\ub458 \ub2e4 \uc2e0\uace0\ub97c \ubc14\ub85c\uc7a1\ub294 \uc808\ucc28\uc774\uc9c0\ub9cc \ubc29\ud5a5\uc774 \ubc18\ub300\uc785\ub2c8\ub2e4. \uc138\uae08\uc744 \ub354 \ub0c8\uc73c\uba74 \uacbd\uc815\uccad\uad6c\ub85c \ub3cc\ub824\ubc1b\uace0, \ub35c \ub0c8\uc73c\uba74 \uc218\uc815\uc2e0\uace0\ub85c \ub354 \ub0c5\ub2c8\ub2e4. \uadfc\uac70 \uc870\ubb38\ub3c4, \uac00\uc0b0\uc138 \uc720\ubb34\ub3c4 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uacbd\uc815\uccad\uad6c<\/th>\n<th>\uc218\uc815\uc2e0\uace0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uadfc\uac70 \ubc95\ub839<\/td>\n<td>\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582<\/td>\n<td>\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\ud669<\/td>\n<td>\uc138\uae08\uc744 \ub9ce\uc774 \ub0c8\uc744 \ub54c<\/td>\n<td>\uc138\uae08\uc744 \uc801\uac8c \ub0c8\uc744 \ub54c<\/td>\n<\/tr>\n<tr>\n<td>\uacb0\uacfc<\/td>\n<td>\ud658\uae09<\/td>\n<td>\ucd94\uac00 \ub0a9\ubd80<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc0b0\uc138<\/td>\n<td>\uc5c6\uc74c<\/td>\n<td>\ubc1c\uc0dd<\/td>\n<\/tr>\n<tr>\n<td>\uae30\ud55c<\/td>\n<td>\ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144 \uc774\ub0b4<\/td>\n<td>\uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0 \uc804 \uc790\uc9c4 \uc2e0\uace0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \ubc95\uc778\uc138 \ud658\uae09\uc744 \ubc1b\ub294\uac00<\/h2>\n<p>\ubc95\uc778\uc138 \ud658\uae09\uc740 <strong>\uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74 \ub204\ub77d<\/strong>\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ub098\uc635\ub2c8\ub2e4. \ub9e4\ub144 \uc2e0\uc124\ub418\uace0 \ubc14\ub00c\ub294 \uacf5\uc81c \ud56d\ubaa9\uc744 \ubaa8\ub4e0 \uc2e0\uace0\uc5d0\uc11c \ube60\uc9d0\uc5c6\uc774 \ucc59\uae30\uae30\ub294 \uc27d\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \ub204\ub77d\uc774 \uc7a6\uc740 \ud56d\ubaa9\uacfc \uadfc\uac70 \uc870\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li><strong>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c<\/strong> \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870<\/li>\n<li><strong>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c<\/strong> \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c24\uc870<\/li>\n<li><strong>\uace0\uc6a9\uc744 \uc99d\ub300\uc2dc\ud0a8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\uc561\uacf5\uc81c\u00b7\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c<\/strong> \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587\u00b7\uc81c29\uc870\uc7588<\/li>\n<li><strong>\uc911\uc18c\uae30\uc5c5\uc5d0 \ub300\ud55c \ud2b9\ubcc4\uc138\uc561\uac10\uba74<\/strong> \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c7\uc870<\/li>\n<li><strong>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \ub4f1\uc5d0 \ub300\ud55c \uc138\uc561\uac10\uba74<\/strong> \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870<\/li>\n<li><strong>\uae30\ubd80\uae08 \ud55c\ub3c4 \uacc4\uc0b0 \uc624\ub958<\/strong> \u2014 \ubc95\uc778\uc138\ubc95 \uc81c24\uc870<\/li>\n<\/ul>\n<p>&#8220;\uc6b0\ub9ac\ub294 \ub9e4\ub144 \uc138\ubb34\uc0ac\uac00 \uc54c\uc544\uc11c \uc2e0\uace0\ud558\ub294\ub370 \ub3cc\ub824\ubc1b\uc744 \uac8c \uc788\uc744\uae4c&#8221; \ud558\ub294 \ubb3c\uc74c\uc774 \ub9ce\uc2b5\ub2c8\ub2e4. \uc788\uc744 \uac00\ub2a5\uc131\uc774 \ub0ae\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\uc640 \uace0\uc6a9 \uad00\ub828 \uacf5\uc81c \ub204\ub77d\uc774 \ud754\ud569\ub2c8\ub2e4. <strong>\uc911\uc18c\uae30\uc5c5\uc758 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \ucd5c\uc800\ud55c\uc138 \uc801\uc6a9\uc5d0\uc11c \uc81c\uc678<\/strong>\ub418\uc5b4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c132\uc870 \uc81c1\ud56d \uc81c3\ud638), \ub2e4\ub978 \uacf5\uc81c\uc640 \uacb9\uccd0\ub3c4 \ud658\uae09\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \ud3ed\uc774 \ub113\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ub3cc\ub824\ubc1b\ub294 \uae08\uc561\uc740 \uc5b4\ub290 \uc815\ub3c4\uc778\uac00<\/h2>\n<p>\uac19\uc740 \ub204\ub77d\uc774\ub77c\ub3c4 \uacf5\uc81c \ud56d\ubaa9\uacfc \ud68c\uc0ac \uc0c1\ud669\uc5d0 \ub530\ub77c \ud658\uae09\uc561\uc774 \ud06c\uac8c \uac08\ub9bd\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6c\uc870\ub97c \ubcf4\uc5ec\uc8fc\uae30 \uc704\ud55c \uc608\uc2dc\uc774\uba70, \uc2e4\uc81c \uae08\uc561\uc740 \uc9c0\ucd9c \uaddc\ubaa8\u00b7\uacfc\uc138\ud45c\uc900\u00b7\ucd5c\uc800\ud55c\uc138 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uad6c\uc870 \uc608\uc2dc<\/strong> (\uac00\uc815: 12\uc6d4 \uacb0\uc0b0 \uc911\uc18c\uae30\uc5c5, \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\ub97c \uc9c0\ucd9c\ud588\uc73c\ub098 \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uc9c0 \uc54a\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \uc788\uc74c)<\/p>\n<p>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \uc9c0\ucd9c\ud55c \uac1c\ubc1c\ube44\uc5d0 \uc77c\uc815 \ube44\uc728\uc744 \uacf1\ud574 \uc0b0\ucd9c\ud569\ub2c8\ub2e4. \uc774 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uc9c0 \uc54a\uace0 \ubc95\uc778\uc138\ub97c \ub0a9\ubd80\ud588\ub2e4\uba74, \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 5\ub144 \ucc3d\uad6c \uc548\uc5d0 \uc788\ub294 \ud55c \uacbd\uc815\uccad\uad6c\ub85c \ub418\ub3cc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc740 \ucd5c\uc800\ud55c\uc138 \ubcbd\uc5d0 \uac78\ub9ac\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc0b0\ucd9c\ub41c \uacf5\uc81c\uc561\uc774 \uadf8\ub300\ub85c \ud658\uae09\uc73c\ub85c \uc5f0\uacb0\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uccad\uad6c\uac00 \ubc1b\uc544\ub4e4\uc5ec\uc9c0\uba74 \ub0a9\ubd80\uc77c\ubd80\ud130\uc758 \uae30\uac04\uc5d0 \ub300\ud55c \ud658\uae09\uac00\uc0b0\uae08\uc774 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\uc815\ud655\ud55c \uae08\uc561\uc740 \uadc0\uc0ac\uc758 \uac1c\ubc1c\ube44 \ub0b4\uc5ed\u00b7\uacfc\uc138\ud45c\uc900\u00b7\ud574\ub2f9 \uc5f0\ub3c4\ub97c \ud655\uc778\ud55c \ub4a4\uc5d0\uc57c \uc0b0\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3854.png\" alt=\"\ubc95\uc778\uc138 \uacbd\uc815\uccad\uad6c \uc138 \uac08\ub798 \uae30\ud55c \u2014 \uc77c\ubc18 5\ub144, \ud6c4\ubc1c\uc801 3\uac1c\uc6d4, \uc7ac\ud574\uc190\uc2e4 3\uac1c\uc6d4\" class=\"wp-image-4585\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3854.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3854-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3854-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3854-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ud658\uae09 \uae30\ud55c\uc740 \ud558\ub098\uac00 \uc544\ub2c8\ub2e4 \u2014 \uc77c\ubc18 \uacbd\uc815\uccad\uad6c 5\ub144, \ud6c4\ubc1c\uc801\u00b7\uc7ac\ud574\uc190\uc2e4\uc740 3\uac1c\uc6d4.<\/figcaption><\/figure>\n<h2>5\ub144\uc774 \uc9c0\ub0ac\uac70\ub098 5\ub144\uacfc \ub2e4\ub978 \uae30\ud55c\uc774 \uac78\ub9b0 \uacbd\uc6b0\ub294 \uc5c6\ub294\uac00<\/h2>\n<p>\uc788\uc2b5\ub2c8\ub2e4. \ub450 \ubc29\ud5a5 \ubaa8\ub450 \uc720\uc758\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ub098\ub294 5\ub144\uc774 \uc9c0\ub098\ub3c4 \uc5f4\ub9ac\ub294 \ucc3d\uad6c, \ub2e4\ub978 \ud558\ub098\ub294 5\ub144\ubcf4\ub2e4 \ud6e8\uc52c \uc9e7\uc740 \ubcc4\ub3c4 \uae30\ud55c\uc785\ub2c8\ub2e4.<\/p>\n<p>\uba3c\uc800 5\ub144\uc774 \uc9c0\ub098\ub3c4 \uc4f8 \uc218 \uc788\ub294 <strong>\ud6c4\ubc1c\uc801 \uacbd\uc815\uccad\uad6c<\/strong>\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc18c\uc1a1 \ud310\uacb0\ub85c \uac70\ub798\uac00 \ub2e4\ub978 \uac83\uc73c\ub85c \ud655\uc815\ub418\uac70\ub098, \uacc4\uc57d\uc774 \ud574\uc81c\u00b7\ucde8\uc18c\ub418\ub294 \ub4f1 \ub4a4\ub2a6\uac8c \uc0ac\uc720\uac00 \uc0dd\uae34 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc774\ub54c\ub294 <strong>\uadf8 \uc0ac\uc720\uac00 \ubc1c\uc0dd\ud55c \uac83\uc744 \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4<\/strong>\uc5d0 \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uad6d\uc138\uae30\ubcf8\ubc95 \u00a745\uc7582 \uc81c2\ud56d\u00b7\uc2dc\ud589\ub839 \u00a725\uc7582<\/strong> \u2014 \ud6c4\ubc1c\uc801 \uacbd\uc815\uccad\uad6c<\/summary>\n<p>\uc2e0\uace0\u00b7\uacb0\uc815\u00b7\uacbd\uc815\uc758 \uadfc\uac70\uac00 \ub41c \uac70\ub798\uac00 \ud310\uacb0\ub85c \ub2e4\ub978 \uac83\uc73c\ub85c \ud655\uc815\ub41c \uacbd\uc6b0, \uacc4\uc57d\uc774 \ud574\uc81c\uad8c \ud589\uc0ac\ub098 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \ud574\uc81c\u00b7\ucde8\uc18c\ub41c \uacbd\uc6b0, \uad00\uccad\uc758 \ud5c8\uac00\u00b7\ucc98\ubd84\uc774 \ucde8\uc18c\ub41c \uacbd\uc6b0 \ub4f1\uc740 \ud6c4\ubc1c\uc801 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 <strong>\uc0ac\uc720\ub97c \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4<\/strong>\uc5d0 \uacbd\uc815\uc744 \uccad\uad6c\ud560 \uc218 \uc788\uc73c\uba70, \uc77c\ubc18 5\ub144 \uae30\ud55c\uacfc \ubcc4\uac1c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ubc18\ub300\ub85c 5\ub144\ubcf4\ub2e4 \ud6e8\uc52c \uc9e7\uc740 \uae30\ud55c\uc774 \uac78\ub9ac\ub294 \ud56d\ubaa9\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc55e\uc11c \ub4e0 \ud654\uc7ac\ub85c \uc0ac\uc5c5\uc6a9 \uc790\uc0b0\uc744 \ud06c\uac8c \uc783\uc740 \uc0c1\ud669\uc5d0\uc11c \uac80\ud1a0\ud558\ub294 <strong>\uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c<\/strong>\uac00 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc7ac\ud574\ub85c \uc0ac\uc5c5\uc6a9 \uc790\uc0b0\ucd1d\uc561(\ud1a0\uc9c0 \uc81c\uc678)\uc758 <strong>20% \uc774\uc0c1<\/strong>\uc744 \uc0c1\uc2e4\ud574 \ub0a9\uc138\uac00 \uace4\ub780\ud55c \uacbd\uc6b0, \uc0c1\uc2e4 \ube44\uc728\ub9cc\ud07c \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c58\uc870). \uadf8\ub7f0\ub370 \uc774 \uacf5\uc81c\ub294 \uacbd\uc815\uccad\uad6c\uc758 5\ub144 \ucc3d\uad6c\uac00 \uc544\ub2c8\ub77c, <strong>\uc7ac\ud574 \ubc1c\uc0dd\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uc2e0\uccad\uae30\ud55c\uc774 \ub3cc\uc544\uac11\ub2c8\ub2e4<\/strong>.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub294 &#8216;\uc7ac\ud574 \ubc1c\uc0dd\uc77c&#8217;\uc774 \uae30\uc900\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc7ac\ud574 \ubc1c\uc0dd\uc77c \ud604\uc7ac \uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \ubc95\uc778\uc138\ub294 \uadf8 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0, \ub2e4\ub9cc \uc7ac\ud574 \ubc1c\uc0dd\uc77c\ubd80\ud130 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uae30\uac04\uc774 3\uac1c\uc6d4 \ubbf8\ub9cc\uc774\uba74 \uc7ac\ud574 \ubc1c\uc0dd\uc77c\ubd80\ud130 3\uac1c\uc6d4\uae4c\uc9c0 \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4. \uc7ac\ud574 \ubc1c\uc0dd\uc77c \ud604\uc7ac \uc774\ubbf8 \ubbf8\ub0a9\ub418\uc5c8\uac70\ub098 \uc55e\uc73c\ub85c \ub0bc \ubc95\uc778\uc138\ub294 \uc7ac\ud574 \ubc1c\uc0dd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c95\uc870 \uc81c5\ud56d). &#8220;\uc138\uae08 \ud658\uae09\uc740 5\ub144&#8221;\uc774\ub77c\ub294 \uc0dd\uac01\uc73c\ub85c \ubbf8\ub8e8\uba74 \uc774 3\uac1c\uc6d4\uc744 \ub118\uaca8 \uacf5\uc81c\ub97c \ud1b5\uc9f8\ub85c \ub193\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc9c0\uae08 \uc5b4\ub5a4 \uc5f0\ub3c4\uae4c\uc9c0 \ub3cc\uc544\ubcfc \uc218 \uc788\ub294\uac00<\/h2>\n<p>\uc77c\ubc18 \uacbd\uc815\uccad\uad6c\ub294 \ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144\uc774 \uae30\uc900\uc774\ubbc0\ub85c, \uc2dc\ud6a8\uac00 \ub9cc\ub8cc\ub418\ub294 \uc5f0\ub3c4\uac00 \ud574\ub9c8\ub2e4 \ud55c \ud574\uc529 \ubc00\ub824\ub0a9\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \ub2e4\uc74c \ud574 3\uc6d4 \ub9d0\uc774 \ubc95\uc778\uc138 \uc2e0\uace0\uae30\ud55c\uc774\ubbc0\ub85c, \uc624\ub298(2026\ub144) \uae30\uc900\uc73c\ub85c\ub294 <strong>2021 \uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\uae4c\uc9c0<\/strong> \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc5f0\ub3c4\uc758 \uc2e0\uace0\uae30\ud55c\uc740 2022\ub144 3\uc6d4 \ub9d0\uc774\uc5c8\uace0, 5\ub144\uc9f8\uac00 \ub418\ub294 2027\ub144 3\uc6d4 \ub9d0\uc774 \uccad\uad6c \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n<p>\uc2dc\ud6a8\uac00 \uc784\ubc15\ud55c \uc5f0\ub3c4\uc77c\uc218\ub85d \uc11c\ub958 \uc900\ube44\uc640 \uac80\ud1a0 \uc2dc\uac04\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ub9c8\uac10 \uc9c1\uc804\uc5d0 \ubab0\uc544\uc11c \uc900\ube44\ud558\uba74 \uadfc\uac70 \uc790\ub8cc\ub97c \ub2e4 \uac16\ucd94\uc9c0 \ubabb\ud55c \ucc44 \uae30\ud55c\uc744 \ub118\uae30\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \uac00\uc7a5 \uc624\ub798\ub41c \uc5f4\ub9b0 \uc5f0\ub3c4\ubd80\ud130 \uc5ed\uc21c\uc73c\ub85c \uc810\uac80\ud558\uace0, \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ucc98\ub7fc \ubcc4\ub3c4 \uae30\ud55c\uc774 \uac78\ub9ac\ub294 \ud56d\ubaa9\uc740 5\ub144 \uc810\uac80\uacfc \ubd84\ub9ac\ud574 \uba3c\uc800 \ucc59\uae30\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 \ud558\uba74 \ub418\ub294\uac00<\/h2>\n<p>\uba3c\uc800 \uc9c0\ub09c 5\ub144 \uc548\uc5d0 \ub4e0 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74 \ub204\ub77d\uc744 \uc810\uac80\ud558\uace0, 5\ub144\uc774 \uc9c0\ub09c \uac74\uc774\ub77c\ub3c4 \ud310\uacb0\u00b7\uacc4\uc57d\ud574\uc81c \uac19\uc740 \ud6c4\ubc1c\uc801 \uc0ac\uc720\uac00 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ucc98\ub7fc \uc7ac\ud574 \ubc1c\uc0dd\uc77c \uae30\uc900\uc73c\ub85c \uc9e7\uc740 \uc2e0\uccad\uae30\ud55c\uc774 \uac78\ub9ac\ub294 \ud56d\ubaa9\uc740 5\ub144 \ucc3d\uad6c\uc640 \ub530\ub85c \ub5bc\uc5b4 \uc6b0\uc120 \ucc98\ub9ac\ud569\ub2c8\ub2e4. <strong>\uae30\ud55c\uc744 \ud558\ub098\ub85c \ucc29\uac01\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uccab \ub2e8\ucd94\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uacbd\uc815\uccad\uad6c\ub294 \uc138\ubb34\uc11c\uc758 \uc7ac\ub7c9\uc774 \uc544\ub2c8\ub77c \uae30\ud55c \uc548\uc5d0 \ud589\uc0ac\ud574\uc57c \ud560 \uad8c\ub9ac\uc785\ub2c8\ub2e4.\ube60\ub728\ub9b0 \uacf5\uc81c\uac00 \ud2b9\uc815\ub41c\ub2e4\uba74 \uacbd\uc815\uccad\uad6c\ub85c \ub418\ucc3e\uc744 \uc218 \uc788\uace0, \uc9d0\uc791\ub9cc \uc788\ub2e4\uba74 \uc5b4\ub290 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ubb34\uc5c7\uc774 \ube60\uc84c\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uc77c\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \uc9c0\ub09c 5\ub144\uce58 \uc2e0\uace0\uc5d0\uc11c \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\ub098 \ud1b5\ud569\uace0\uc6a9 \uac19\uc740 \uc138\uc561\uacf5\uc81c\ub97c \ube60\ub728\ub824 \ubc95\uc778\uc138\ub97c \ub354 \ub0b8 \uac83\uc740 \uc544\ub2cc\uc9c0, \ud654\uc7ac\u00b7\uce68\uc218\ub97c \uacaa\uc5c8\ub2e4\uba74 \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c \uc2e0\uccad\uae30\ud55c\uc774 \uc544\uc9c1 \ub0a8\uc558\ub294\uc9c0, \uc5b4\ub290 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uacbd\uc815\uccad\uad6c\ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud55c\uc9c0 \u2014 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac \ud604\ud669\uc5d0 \ub9de\ucdb0 \uac80\ud1a0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<p><!-- \u2465 FAQ --><\/p>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\ubc95\uc778\uc138 \uacbd\uc815\uccad\uad6c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\uc785\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d). \uc774 \uae30\uac04\uc774 \uc9c0\ub098\uba74 \uccad\uad6c\uad8c \uc790\uccb4\uac00 \uc18c\uba78\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uacbd\uc815\uccad\uad6c\ub97c \ud558\uba74 \uac00\uc0b0\uc138\ub97c \ubb3c\uc5b4\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub294 \ub354 \ub0b8 \uc138\uae08\uc744 \ub3cc\ub824\ubc1b\ub294 \uc808\ucc28\ub77c \uac00\uc0b0\uc138\uac00 \uc5c6\uace0, \uc624\ud788\ub824 \ud658\uae09\uac00\uc0b0\uae08\uc774 \ub354\ud574\uc838 \uc9c0\uae09\ub429\ub2c8\ub2e4. \uac00\uc0b0\uc138\uac00 \ubd99\ub294 \uac83\uc740 \ubc18\ub300 \ubc29\ud5a5\uc778 \uc218\uc815\uc2e0\uace0\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub9e4\ub144 \uc138\ubb34\uc0ac\uac00 \uc2e0\uace0\ud558\ub294\ub370\ub3c4 \ub3cc\ub824\ubc1b\uc744 \uac8c \uc788\uc744\uae4c\uc694?<\/summary>\n<p>\uc788\uc744 \uac00\ub2a5\uc131\uc774 \ub0ae\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub9e4\ub144 \uc2e0\uc124\u00b7\ubcc0\uacbd\ub418\ub294 \uc138\uc561\uacf5\uc81c \ud56d\ubaa9\uc744 \ubaa8\ub4e0 \uc2e0\uace0\uc5d0\uc11c \ube60\uc9d0\uc5c6\uc774 \ucc59\uae30\uae30\ub294 \uc5b4\ub824\uc6cc, \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\ub098 \uace0\uc6a9 \uad00\ub828 \uacf5\uc81c \ub204\ub77d\uc774 \ud2b9\ud788 \uc790\uc8fc \ubc1c\uacac\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc5b4\ub5a4 \ud56d\ubaa9\uc5d0\uc11c \ud658\uae09\uc774 \uac00\uc7a5 \ub9ce\uc774 \ub098\uc624\ub098\uc694?<\/summary>\n<p>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c(\uc870\ud2b9\ubc95 \uc81c10\uc870), \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c(\uc81c24\uc870), \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c(\uc81c29\uc870\uc7588) \ub4f1 \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74 \ub204\ub77d\uc774 \ub300\ud45c\uc801\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc911\uc18c\uae30\uc5c5\uc774\uba74 R&amp;D \uacf5\uc81c\ub85c \ud658\uae09 \ud6a8\uacfc\uac00 \ub354 \ud070\uac00\uc694?<\/summary>\n<p>\uadf8\ub7f0 \ud3b8\uc785\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc758 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \ucd5c\uc800\ud55c\uc138 \uc801\uc6a9\uc5d0\uc11c \uc81c\uc678\ub418\uc5b4(\uc870\ud2b9\ubc95 \uc81c132\uc870 \uc81c1\ud56d \uc81c3\ud638), \uc0b0\ucd9c\ub41c \uacf5\uc81c\uc561\uc774 \uadf8\ub300\ub85c \ud658\uae09\uc73c\ub85c \uc774\uc5b4\uc9c0\ub294 \ud3ed\uc774 \ub113\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>5\ub144\uc774 \uc9c0\ub098\uba74 \ubb34\uc870\uac74 \ub3cc\ub824\ubc1b\uc744 \uc218 \uc5c6\ub098\uc694?<\/summary>\n<p>\uc6d0\uce59\uc740 \uadf8\ub807\uc9c0\ub9cc, \uc18c\uc1a1 \ud310\uacb0\ub85c \uac70\ub798\uac00 \ub2e4\ub978 \uac83\uc73c\ub85c \ud655\uc815\ub418\uac70\ub098 \uacc4\uc57d\uc774 \ud574\uc81c\u00b7\ucde8\uc18c\ub418\ub294 \ub4f1 \ud6c4\ubc1c\uc801 \uc0ac\uc720\uac00 \uc0dd\uae30\uba74 \uadf8 \uc0ac\uc720\ub97c \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ud6c4\ubc1c\uc801 \uacbd\uc815\uccad\uad6c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c2\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \ubc1b\ub098\uc694?<\/summary>\n<p>\uc7ac\ud574\ub85c \uc0ac\uc5c5\uc6a9 \uc790\uc0b0\ucd1d\uc561(\ud1a0\uc9c0 \uc81c\uc678)\uc758 20% \uc774\uc0c1\uc744 \uc0c1\uc2e4\ud574 \ub0a9\uc138\uac00 \uace4\ub780\ud55c \uacbd\uc6b0, \uc0c1\uc2e4 \ube44\uc728\ub9cc\ud07c \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c58\uc870).<\/p>\n<\/details>\n<details>\n<summary>\uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ub3c4 5\ub144 \uc548\uc5d0 \uc2e0\uccad\ud558\uba74 \ub418\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc7ac\ud574 \ubc1c\uc0dd\uc77c\uc774 \uae30\uc900\uc785\ub2c8\ub2e4. \uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \ubc95\uc778\uc138\ub294 \uadf8 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0(\uc7ac\ud574 \ubc1c\uc0dd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \ubbf8\ub9cc\uc774\uba74 3\uac1c\uc6d4), \uc774\ubbf8 \ubbf8\ub0a9\uc774\uac70\ub098 \uc55e\uc73c\ub85c \ub0bc \ubc95\uc778\uc138\ub294 \uc7ac\ud574 \ubc1c\uc0dd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c95\uc870 \uc81c5\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\uc9c0\uae08 \uae30\uc900\uc73c\ub85c \uc5b4\ub290 \uc5f0\ub3c4\uae4c\uc9c0 \uacbd\uc815\uccad\uad6c\uac00 \ub418\ub098\uc694?<\/summary>\n<p>12\uc6d4 \uacb0\uc0b0 \ubc95\uc778 \uae30\uc900, \uc624\ub298(2026\ub144)\uc740 2021 \uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\uae4c\uc9c0 \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc5f0\ub3c4\uc758 \uccad\uad6c \ub9c8\uc9c0\ub9c9 \ub0a0\uc740 2027\ub144 3\uc6d4 \ub9d0\uc785\ub2c8\ub2e4. \uc2dc\ud6a8 \ub9cc\ub8cc \uc5f0\ub3c4\ub294 \ub9e4\ub144 \ud55c \ud574\uc529 \ubc00\ub824\ub0a9\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc9c0\uae08 \ubc14\ub85c \ubb34\uc5c7\ubd80\ud130 \ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uc9c0\ub09c 5\ub144\uce58 \uc2e0\uace0 \ub0b4\uc5ed\uc5d0\uc11c \ub204\ub77d\ub41c \uacf5\uc81c\ub97c \uc810\uac80\ud558\ub294 \uac83\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4. \uc2dc\ud6a8\uac00 \uc784\ubc15\ud55c \uc624\ub798\ub41c \uc5f0\ub3c4\ubd80\ud130 \uc5ed\uc21c\uc73c\ub85c \uc0b4\ud53c\uace0, \uc7ac\ud574\uc190\uc2e4\uc138\uc561\uacf5\uc81c\ucc98\ub7fc \ubcc4\ub3c4 \uae30\ud55c\uc774 \uac78\ub9ac\ub294 \ud56d\ubaa9\uc740 5\ub144 \uc810\uac80\uacfc \ubd84\ub9ac\ud574 \uc6b0\uc120 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 --><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\u00b7\uc81c45\uc870\uc7582, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c25\uc870\uc7582 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-05)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c24\uc870\u00b7\uc81c58\uc870, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c95\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-05)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870\u00b7\uc81c7\uc870\u00b7\uc81c10\uc870\u00b7\uc81c24\uc870\u00b7\uc81c29\uc870\uc7587\u00b7\uc81c29\uc870\uc7588\u00b7\uc81c132\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-05)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-05<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ubc95\uc778\uc138\ub97c \ub354 \ub0c8\ub2e4\uba74 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\uc5d0 \uacbd\uc815\uccad\uad6c\ub85c \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4913,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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