{"id":3865,"date":"2026-02-04T11:00:00","date_gmt":"2026-02-04T02:00:00","guid":{"rendered":"http:\/\/hoantax.co.kr\/insights\/?p=3865"},"modified":"2026-09-11T07:53:02","modified_gmt":"2026-09-10T22:53:02","slug":"director-loan-payable-basics-risks","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/director-loan-payable-basics-risks\/","title":{"rendered":"\ub300\ud45c\uc790 \uac00\uc218\uae08\uc774\ub780 \ubb34\uc5c7\uc778\uac00, \ubc29\uce58 \ub9ac\uc2a4\ud06c 4\uac00\uc9c0"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce586 2026-07-28 (_a) | post_id=3865 | slug(\ubd88\ubcc0)=director-loan-payable-basics-risks | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \ud575\uc2ec\uc694\uc57d \ud558\uc774\ube0c\ub9ac\ub4dc \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) \u00b7 \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 -->\n<!-- v2 \ubcd1\ud569 2026-07-28 | \uac80\uc218 \ub9ac\ud3ec\ud2b8 retrofit_batch6\/3865 \ubc18\uc601: \ubb34\uc774\uc790 \uac00\uc218\uae08 \u00a741\uc7584 \uc9c1\uc811 \uc801\uc6a9 \u2192 \u00a745\uc7585 \ud2b9\uc815\ubc95\uc778 \uc99d\uc5ec\uc758\uc81c \uacbd\ub85c(\uc9c0\ubd84 30%\u00b7\uc8fc\uc8fc\ubcc4 \uc774\uc775 1\uc5b5 \uc774\uc0c1 \ud55c\uc815, \uc0c1\uc99d\ub839 \u00a734\uc7585\u2464\u00b7\u2466)\ub85c \uad50\uccb4\u00b7\uc0c1\uc18d\uc7ac\uc0b0 \ub2e8\uc815\uc5d0 \uc0c1\uc99d\ub839 \u00a758\u2461 \ud68c\uc218\ubd88\uac00\ub2a5 \uc608\uc678 \ubcf4\uc644\u00b7alt \uc2e0\uac12 \uac31\uc2e0 \u2014 \ub2e4\uc774\uc5b4\uadf8\ub7a8 B \uc774\ubbf8\uc9c0 \ud30c\uc77c(media 4565)\uc5d0\ub294 \uad6c \uac08\ub9bc\uc120(2.17\uc5b5) \uc794\uc874, \uc774\ubbf8\uc9c0 \uc7ac\uc81c\uc791 \ubcc4\ub3c4 \ud2b8\ub799 -->\n\n<!-- \u2460 \ud575\uc2ec\uc694\uc57d \ubc15\uc2a4 -->\n<div class=\"hoan-box hoan-summary\">\n  <p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n  <p><strong>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc740 \ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8\uc73c\ub85c, \ubc95\uc778 \uc7a5\ubd80\uc5d0\ub294 \uac1a\uc544\uc57c \ud560 \ubd80\ucc44\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/strong> \uc815\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \uc7ac\ubb34\u00b7\uc138\ubb34\u00b7\uc0c1\uc18d\u00b7\uc99d\uc5ec \ub124 \ubc29\ud5a5\uc5d0\uc11c \ubd80\ub2f4\uc774 \ub3d9\uc2dc\uc5d0 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n  <p><strong>\ubc29\uce58 \ub9ac\uc2a4\ud06c \u2014 \ub124 \uac08\ub798<\/strong><\/p>\n  <ul>\n    <li>\ubd80\ucc44\ube44\uc728 \uc0c1\uc2b9 \u2014 \ub300\ucd9c\u00b7\uc815\ucc45\uc790\uae08 \uc2ec\uc0ac\uc5d0\uc11c \ubd88\ub9ac, \uc2ec\uc0ac \ub9c9\ubc14\uc9c0 \uac00\uc218\uae08 \uc815\ub9ac \uc694\uad6c\ub85c \uc774\uc5b4\uc9d0<\/li>\n    <li>\ub9e4\ucd9c \ub204\ub77d\u00b7\uac00\uacf5\uacbd\ube44 \uc758\uc2ec \u2014 \uc794\uc561\uc774 \ub9e4\ub144 \ub298\uba74 \uc138\ubb34\uc870\uc0ac \uac00\ub2a5\uc131 \uc0c1\uc2b9<\/li>\n    <li>\uc0c1\uc18d\uc7ac\uc0b0 \uac00\uc0b0 \u2014 \ub300\ud45c \uc0ac\ub9dd \uc2dc \uc6d0\uce59\uc801\uc73c\ub85c \uc7a5\ubd80 \uc794\uc561 \uadf8\ub300\ub85c \uc0c1\uc18d\uc138 \ub300\uc0c1(\ud68c\uc218\ubd88\uac00\ub2a5\uc774 \uac1d\uad00\uc801\uc73c\ub85c \uc778\uc815\ub418\ub294 \uc608\uc678 \uc81c\uc678)<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ubb34\uc774\uc790 \ub300\uc5ec\uc758 \uc99d\uc5ec\uc138<\/strong><\/p>\n  <ul>\n    <li>\uc9c0\ubc30\uc8fc\uc8fc \ub4f1 \uc9c0\ubd84 30% \uc774\uc0c1 \ubc95\uc778\uc774\uba74 \ubb34\uc774\uc790 \uac00\uc218\uae08\uc774 \uc8fc\uc8fc\uc5d0 \ub300\ud55c \uc99d\uc5ec\ub85c \uc758\uc81c\ub420 \uc218 \uc788\uc74c(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c45\uc870\uc7585) \u2014 \uc801\uc815 \uc774\uc790\uc728 \uc5f0 4.6%\ub85c \uacc4\uc0b0\ud55c \uc774\uc775 \uc911 \uc8fc\uc8fc\ubcc4 \ubaab\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0 \ud55c\uc815<\/li>\n    <li>\uac00\uc218\uae08\uc740 \uc794\uc561\uc774 \ub204\uc801\ub418\uae30 \uc804, \ubc1c\uc0dd\ud55c \uc2dc\uc810\uc5d0 \uc815\ub9ac\ud574 \ub450\ub294 \uac83\uc774 \uac00\uc7a5 \uc218\uc6d4<\/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\n<!-- \u2461 FOR YOU -->\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>\ucd08\uae30 \uc6b4\uc601\uc790\uae08\uc774 \ubd80\uc871\ud574 <strong>\uc790\ubcf8\uae08 \uc678\uc5d0 \uc0ac\ube44\ub97c \ud68c\uc0ac\uc5d0 \ub123\uc5b4 \ub454<\/strong> \uc2e0\uc124 \ubc95\uc778 \ub300\ud45c<\/li>\n    <li>\uacb0\uc0b0 \ub54c\ub9c8\ub2e4 <strong>\uac00\uc218\uae08 \uc794\uc561\uc774 \ub298\uc5b4<\/strong> \uc815\ub9ac\uac00 \ud544\uc694\ud55c\ub370 \ubc29\ubc95\uc744 \ubaa8\ub974\ub294 \ub300\ud45c<\/li>\n    <li>\ub300\ucd9c \uc2ec\uc0ac\uc5d0\uc11c <strong>\uac00\uc218\uae08\ubd80\ud130 \uc815\ub9ac\ud558\uace0 \uc624\ub77c<\/strong>\ub294 \uc694\uad6c\ub97c \ubc1b\uc558\uac70\ub098, \uc0c1\uc18d\u00b7\uc99d\uc5ec\ub97c \ubbf8\ub9ac \ub300\ube44\ud558\ub824\ub294 \uc911\uc18c\uae30\uc5c5 \ub300\ud45c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ub123\uc740 \ub3c8\uc740 \uc544\ubb34\ub9ac \ubcf8\uc778 \ub3c8\uc774\ub77c\ub3c4 \ubc95\uc778\uc774 \uac1a\uc544\uc57c \ud560 \ube5a\uc73c\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/strong> \uc9c0\ubc29\uc5d0\uc11c \uc628\ub77c\uc778 \uad50\uc721 \ud50c\ub7ab\ud3fc \ubc95\uc778\uc744 \uac13 \uc138\uc6b4 \ub300\ud45c\uac00 \ucd08\uae30 \uba87 \ub2ec \uc6b4\uc601\uc790\uae08\uc774 \ubaa8\uc790\ub77c \uc790\ubcf8\uae08 \uc678\uc5d0 \uac1c\uc778 \ud1b5\uc7a5\uc5d0\uc11c \uc218\ucc9c\ub9cc\uc6d0\uc744 \ud68c\uc0ac\uc5d0 \ub123\uc5b4 \ub450\ub294 \uad6c\uc870\uc5d0\uc11c \uc774\ub7f0 \uace0\ubbfc\uc774 \ud754\ud788 \uc2dc\uc791\ub429\ub2c8\ub2e4. \ub9e4\ucd9c\uc774 \uc790\ub9ac \uc7a1\uc73c\uba74 \uadf8 \ub3c8\uc744 \ub2e4\uc2dc \ud68c\uc218\ud560 \uc0dd\uac01\uc774\uc9c0\ub9cc, \uc794\uc561\uc740 \uacb0\uc0b0\uc744 \uac70\uce60 \ub54c\ub9c8\ub2e4 \ubcc4\ub2e4\ub978 \uad00\ub9ac \uc5c6\uc774 \uc870\uae08\uc529 \uc99d\uac00\ud569\ub2c8\ub2e4. \uac00\uc218\uae08\uc740 \ubc29\uce58\ud560\uc218\ub85d \uc815\ub9ac \uc120\ud0dd\uc9c0\uac00 \uc904\uace0, \uc138\ubb34\u00b7\uc0c1\uc18d\u00b7\uc99d\uc5ec \ubd80\ub2f4\uc774 \ub4a4\ub2a6\uac8c \ud55c\uaebc\ubc88\uc5d0 \ub4dc\ub7ec\ub0a9\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc774 \uc815\ud655\ud788 \ubb34\uc2a8 \ub73b\uc778\uac00<\/h2>\n<p>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc740 <strong>\ub300\ud45c\uc774\uc0ac\uac00 \ubc95\uc778\uc5d0 \ube4c\ub824\uc900 \ub3c8<\/strong>\uc785\ub2c8\ub2e4. \ubc95\uc778\uc740 \ub300\ud45c\uc640 \ubcc4\uac1c\uc758 \uc778\uaca9\uccb4\uc774\ubbc0\ub85c, \ubcf8\uc778 \ub3c8\uc744 \ub123\uc5c8\uc5b4\ub3c4 \ud68c\uc0ac \uc7a5\ubd80\uc5d0\ub294 \ube4c\ub9b0 \ub3c8, \uace7 \ubd80\ucc44(\ucc28\uc785\uae08)\ub85c \uacc4\uc0c1\ub429\ub2c8\ub2e4. \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc5d0\ub294 \ubcf4\ud1b5 &#8216;\uac00\uc218\uae08&#8217; \ub610\ub294 &#8216;\uc8fc\uc784\uc885\ub2e8\uae30\ucc28\uc785\uae08&#8217;\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4. \uc774 \ub2e8\uc21c\ud55c \uc0ac\uc2e4\uc774 \uc774\ud6c4 \ubaa8\ub4e0 \ubd80\ub2f4\uc758 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4. \uac00\uc218\uae08 \ub73b\uc744 \uc784\uc2dc \uacc4\uc815 \uc815\ub3c4\ub85c\ub9cc \uc54c\uace0 \ub118\uc5b4\uac00\uba74, \uc815\uc791 \ud68c\uc218\ub098 \uc815\ub9ac \ub2e8\uacc4\uc5d0\uc11c \uc608\uc0c1 \ubabb \ud55c \uc138\uae08\uc744 \ub9cc\ub0a9\ub2c8\ub2e4.<\/p>\n\n<h2>\uac00\uc218\uae08\uacfc \uac00\uc9c0\uae09\uae08\uc740 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00<\/h2>\n<p>\uac00\uc218\uae08\uc740 \ud68c\uc0ac\uac00 \ubc1b\uc740 \ub3c8, \uac00\uc9c0\uae09\uae08\uc740 \ud68c\uc0ac\uac00 \ub0b4\uc900 \ub3c8\uc73c\ub85c \uc790\uae08 \ubc29\ud5a5\uc774 \uc815\ubc18\ub300\uc785\ub2c8\ub2e4. \uc774\ub984\uc774 \ube44\uc2b7\ud574 \ud5f7\uac08\ub9ac\uc9c0\ub9cc \ud68c\uacc4 \ubd84\ub958\ub3c4 \ub9ac\uc2a4\ud06c\ub3c4 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uac00\uc218\uae08<\/th><th>\uac00\uc9c0\uae09\uae08<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc790\uae08 \ud750\ub984<\/td><td>\ub300\ud45c \u2192 \ubc95\uc778<\/td><td>\ubc95\uc778 \u2192 \ub300\ud45c<\/td><\/tr>\n    <tr><td>\ud68c\uacc4 \ubd84\ub958<\/td><td>\ubd80\ucc44<\/td><td>\uc790\uc0b0<\/td><\/tr>\n    <tr><td>\uc8fc\ub41c \ubd80\ub2f4<\/td><td>\ub9e4\ucd9c \ub204\ub77d \uc758\uc2ec\u00b7\uc0c1\uc18d\uc7ac\uc0b0 \uac00\uc0b0\u00b7\uc99d\uc5ec\uc138<\/td><td>\uc778\uc815\uc774\uc790 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138<\/td><\/tr>\n    <tr><td>\ub300\ud45c \uadfc\uac70<\/td><td>\uc0c1\uc99d\uc138\ubc95 \uc81c45\uc870\uc7585(\uc81c41\uc870\uc7584 \uc900\uc6a9)<\/td><td>\ubc95\uc778\uc138\ubc95 \uc81c52\uc870(\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778)<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>\uc2e4\ubb34\uc5d0\uc11c\ub294 \ub450 \uacc4\uc815\uc774 \ud55c \ud68c\uc0ac\uc5d0 \ub3d9\uc2dc\uc5d0 \uc7a1\ud600 \uc788\ub294 \uacbd\uc6b0\ub3c4 \ub9ce\uc2b5\ub2c8\ub2e4. \uac00\uc9c0\uae09\uae08\uc740 \ub110\ub9ac \uc54c\ub824\uc838 \ub300\ube44\ud558\ub294 \ubc18\uba74, \uac00\uc218\uae08\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \ub35c \uc54c\ub824\uc838 \uadf8\ub300\ub85c \ubc29\uce58\ub418\ub294 \uc0ac\ub840\uac00 \uc7a6\uc2b5\ub2c8\ub2e4. \uac00\uc218\uae08 \ud68c\uacc4\ucc98\ub9ac\ub97c \uc784\uc2dc\ub85c\ub9cc \ud574 \ub450\uace0 \uc6d0\uc778\uacfc \uc794\uc561\uc744 \uad00\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \ubd80\ub2f4\uc774 \ub204\uc801\ub429\ub2c8\ub2e4.<\/p>\n\n<h2>\uac00\uc218\uae08\uc740 \uc65c \uacc4\uc18d \uc99d\uac00\ud558\ub294\uac00<\/h2>\n<p>\ud604\uc7a5\uc5d0\uc11c \uc790\uc8fc \ubcf4\ub294 \ubc1c\uc0dd \uc6d0\uc778\uc740 \ud06c\uac8c \ub137\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>\uc124\ub9bd \ucd08\uae30 \uc790\uae08\uc774 \ubd80\uc871\ud574 \ub300\ud45c \uc0ac\ube44\ub97c \ud68c\uc0ac\uc5d0 \ud22c\uc785<\/li>\n  <li>\uac70\ub798\ucc98 \ub9e4\ucd9c \ub300\uae08\uc774 \ub300\ud45c \uac1c\uc778 \uacc4\uc88c\ub85c \uc785\uae08<\/li>\n  <li>\uc99d\ube59 \uc5c6\ub294 \uacbd\ube44\ub97c \ub300\ud45c \uc790\uae08\uc73c\ub85c \ucda9\ub2f9<\/li>\n  <li>\ub9e4\ucd9c \ub204\ub77d\uc774\ub098 \uac00\uacf5\uacbd\ube44\ub85c \uc790\uae08 \ud750\ub984 \uc790\uccb4\uac00 \ubaa8\ud638<\/li>\n<\/ul>\n<p>\uccab \ubc88\uc9f8, \uc6b4\uc601\uc790\uae08\uc744 \uc7a0\uae50 \ub123\ub294 \uacbd\uc6b0\uac00 \uac00\uc7a5 \ub9ce\uc2b5\ub2c8\ub2e4. \uc790\ubcf8\uae08\ub9cc\uc73c\ub85c \ucd08\uae30 \uba87 \ub2ec\uc744 \ubc84\ud2f0\uae30 \uc5b4\ub824\uc6cc \uc0ac\ube44\ub97c \ubcf4\ud0dc\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \ubb38\uc81c\ub294 \ub4a4\ucabd\uc785\ub2c8\ub2e4. \ub9e4\ucd9c \ub204\ub77d\uc774\ub098 \uac00\uacf5\uacbd\ube44\uc5d0\uc11c \ube44\ub86f\ub41c \uac00\uc218\uae08\uc740 \uc138\ubb34\uc870\uc0ac\ub85c \uc9c1\uacb0\ub418\ub294 \uc704\ud5d8\ud55c \uc0ac\uc720\uc774\ubbc0\ub85c, \ubc1c\uc0dd \uc6d0\uc778\ubd80\ud130 \uad6c\ubd84\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\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-3865.png\" alt=\"\ub300\ud45c\uc790 \uac00\uc218\uae08 \ubc29\uce58 4\ub300 \ub9ac\uc2a4\ud06c \uc7ac\ubb34\u00b7\uc138\ubb34\u00b7\uc0c1\uc18d\u00b7\uc99d\uc5ec\" class=\"wp-image-4564\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3865.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3865-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3865-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3865-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uac00\uc218\uae08\uc744 \uadf8\ub300\ub85c \ub450\uba74 \ubb34\uc5c7\uc774 \ubb38\uc81c\uc778\uac00<\/h2>\n<p>\uc815\ub9ac\ud558\uc9c0 \uc54a\uc740 \uac00\uc218\uae08\uc740 \uc7ac\ubb34\u00b7\uc138\ubb34\u00b7\uc0c1\uc18d\u00b7\uc99d\uc5ec \ub124 \uc601\uc5ed\uc5d0\uc11c \ub3d9\uc2dc\uc5d0 \ubd80\ub2f4\uc744 \ub9cc\ub4ed\ub2c8\ub2e4.<\/p>\n<p><strong>\uccab\uc9f8, \ubd80\ucc44\ube44\uc728 \uc0c1\uc2b9\uacfc \uc2e0\uc6a9\ub3c4 \ud558\ub77d\uc785\ub2c8\ub2e4.<\/strong> \uac00\uc218\uae08\uc740 \ubd80\ucc44\ub85c \uacc4\uc0c1\ub418\uc5b4 \ubd80\ucc44\ube44\uc728\uc744 \ub04c\uc5b4\uc62c\ub9bd\ub2c8\ub2e4. \uc740\ud589 \ub300\ucd9c \uc2ec\uc0ac, \uc815\ucc45\uc790\uae08 \uc2e0\uccad, \uacf5\uacf5\uae30\uad00 \uc785\ucc30\uc5d0\uc11c \ubaa8\ub450 \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud569\ub2c8\ub2e4. \ub300\ucd9c\uc774 \uac00\ub2a5\ud558\ub2e4\ub358 \uc740\ud589\uc774 \ub9c8\uc9c0\ub9c9\uc5d0 \uac00\uc218\uae08\ubd80\ud130 \uc815\ub9ac\ud558\uace0 \uc624\ub77c\uace0 \ud558\ub294 \uad6c\uc870\uac00 \ud754\ud55c\ub370, \ube4c\ub824\uc900 \uc790\uae08\uc774 \uace7\ubc14\ub85c \uac00\uc218\uae08 \uc0c1\ud658\uc73c\ub85c \ube60\uc838\ub098\uac08 \uac00\ub2a5\uc131\uc744 \ucc28\ub2e8\ud558\ub824\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\ub458\uc9f8, \uc138\ubb34\uc870\uc0ac \uc758\uc2ec\uc785\ub2c8\ub2e4.<\/strong> \uac00\uc218\uae08 \ub204\uc801\uc740 \ub9e4\ucd9c \ub204\ub77d\uc774\ub098 \uac00\uacf5\uacbd\ube44 \uc758\uc2ec\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \ub9e4\ub144 \uc794\uc561\uc774 \uc99d\uac00\ud558\ub294 \ud328\ud134, \ub300\ud45c \uac1c\uc778 \uc18c\ub4dd\uc5d0 \uacac\uc918 \uac00\uc218\uae08 \uaddc\ubaa8\uac00 \uc9c0\ub098\uce58\uac8c \ud070 \uacbd\uc6b0, \ub9e4\ucd9c \ub204\ub77d \uc815\ud669\uacfc \uac00\uc218\uae08 \uc785\uae08 \uc2dc\uc810\uc774 \uacb9\uce58\ub294 \uacbd\uc6b0\uc5d0 \uc870\uc0ac \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ub418\ub3cc\ub824 \ubc1b\uae30 \uc5b4\ub824\uc6b4 \ub3c8\uc5d0\ub3c4 \uc138\uae08\uc774 \ubd99\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc740 \ub300\ud45c\uac00 \ubc95\uc778\uc5d0 \uac00\uc9c4 \ucc44\uad8c\uc774\ubbc0\ub85c, \ub300\ud45c\uac00 \uc0ac\ub9dd\ud558\uba74 \uc6d0\uce59\uc801\uc73c\ub85c \uc7a5\ubd80\uc0c1 \uc794\uc561 \uadf8\ub300\ub85c \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ud68c\uc218\ubd88\uac00\ub2a5\ud55c \uac83\uc73c\ub85c \uac1d\uad00\uc801\uc73c\ub85c \uc778\uc815\ub418\ub294 \ubd80\ubd84\ub9cc \uc608\uc678\uc801\uc73c\ub85c \uc81c\uc678\ub418\ub294\ub370(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c58\uc870 \uc81c2\ud56d \ub2e8\uc11c), \uc2e4\ubb34\uc5d0\uc11c \uc774 \uc608\uc678\uc758 \uc778\uc815 \uc694\uac74\uc740 \uc5c4\uaca9\ud569\ub2c8\ub2e4. \ud68c\uc0ac \uc0ac\uc815\uc774 \ub098\ube60 \ub3cc\ub824\ubc1b\uae30 \uc5b4\ub824\uc6b4 \ub3c8\uc778\ub370\ub3c4 \uc794\uc561 \uae30\uc900\uc73c\ub85c \uc0c1\uc18d\uc138\uac00 \ub9e4\uaca8\uc9c0\uae30 \uc26c\uc6b4 \uad6c\uc870\uac00 \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc548\ud0c0\uae4c\uc6b4 \ub300\ubaa9\uc785\ub2c8\ub2e4. &#8216;\ub0b4 \ub3c8 \uc7a0\uae50 \ub123\uc740 \uac83&#8217;\uc774\ub77c\ub294 \uc0dd\uac01\uc774 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n\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-3865-r5.png\" alt=\"\ubb34\uc774\uc790 \uac00\uc218\uae08 \uc99d\uc5ec \uc758\uc81c \uad6c\uc870 - \ud2b9\uc815\ubc95\uc778(\uc9c0\ubc30\uc8fc\uc8fc \ub4f1 \uc9c0\ubd84 30% \uc774\uc0c1) \ubb34\uc0c1\ub300\ucd9c \uc774\uc775, \uc801\uc815\uc774\uc790\uc728 4.6%, \uc8fc\uc8fc\ubcc4 \uc99d\uc5ec\uc758\uc81c\uc774\uc775 1\uc5b5\uc6d0 \uc774\uc0c1 \ud55c\uc815\" class=\"wp-image-5147\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3865-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3865-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3865-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3865-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ubb34\uc774\uc790\ub85c \ube4c\ub824\uc8fc\uba74 \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \ubd99\ub294\uac00<\/h2>\n<p>\uac00\uc218\uae08\uc744 \ubb34\uc774\uc790 \ub610\ub294 \ub0ae\uc740 \uc774\uc790\uc728\ub85c \ub123\uc5b4 \ub450\uba74, \uc9c0\ubc30\uc8fc\uc8fc \ub4f1\uc758 \uc9c0\ubd84\uc728\uc774 30% \uc774\uc0c1\uc778 \uc774\ub978\ubc14 &#8216;\ud2b9\uc815\ubc95\uc778&#8217;\uacfc\uc758 \uac70\ub798\uc5d0 \ub300\ud55c \uc99d\uc5ec \uc758\uc81c \uaddc\uc815\uc774 \ubb38\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubc95\uc740 \uc774\ub97c \ub2e8\uc21c\ud55c \ud638\uc758\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a745\uc870\uc7585\u00b7\u00a741\uc870\uc7584<\/strong> \u2014 \ud2b9\uc815\ubc95\uc778\uacfc\uc758 \uac70\ub798\u00b7\uae08\uc804 \ubb34\uc0c1\ub300\ucd9c \uc774\uc775\uc758 \uc99d\uc5ec<\/summary>\n<p>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c41\uc870\uc7584\ub294 \uae08\uc804\uc744 \ubb34\uc0c1 \ub610\ub294 \uc801\uc815 \uc774\uc790\uc728\ubcf4\ub2e4 \ub0ae\uc740 \uc774\uc790\uc728\ub85c \ub300\ucd9c\ubc1b\uc740 <strong>\uac1c\uc778<\/strong>\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uaddc\uc815\uc73c\ub85c, \ub300\ucd9c\uae08\uc561\uc5d0 \uc801\uc815 \uc774\uc790\uc728\uc744 \uacf1\ud55c \uae08\uc561(\ub0ae\uc740 \uc774\uc790\uc728\uc774\uba74 \uc2e4\uc81c \uc9c0\uae09 \uc774\uc790\ub97c \ube80 \uae08\uc561)\uc774 <strong>\uae30\uc900\uae08\uc561\uc778 1\ucc9c\ub9cc\uc6d0<\/strong> \uc774\uc0c1\uc774\uba74 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4(\ub3d9 \uc2dc\ud589\ub839 \uc81c31\uc870\uc7584 \uc81c2\ud56d). \ube4c\ub9b0 \ucabd\uc774 \uc601\ub9ac\ubc95\uc778\uc774\uba74 \uc774 \uaddc\uc815\uc744 \uc9c1\uc811 \uc801\uc6a9\ud558\uc9c0 \uc54a\uace0, \ubc95\uc778\uc774 \uc5bb\uc740 \uc774\uc775\uc740 \ubc95\uc778\uc138\ub85c \uacfc\uc138\ud569\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c4\uc870\uc7582).<\/p>\n<p>\ub300\ud45c\uac00 <strong>\ubc95\uc778<\/strong>\uc5d0 \ubb34\uc774\uc790\ub85c \ube4c\ub824\uc8fc\ub294 \uac00\uc218\uae08 \uad6c\uc870\uc5d0\uc11c\ub294 \uc81c45\uc870\uc7585(\ud2b9\uc815\ubc95\uc778\uacfc\uc758 \uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775\uc758 \uc99d\uc5ec \uc758\uc81c)\uac00 \ubb38\uc81c\ub429\ub2c8\ub2e4. \uc9c0\ubc30\uc8fc\uc8fc\uc640 \uadf8 \uce5c\uc871\uc774 \uc9c0\ubd84 30% \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c <strong>\ud2b9\uc815\ubc95\uc778<\/strong>\uc774 \uc9c0\ubc30\uc8fc\uc8fc\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c\uc11c \uae08\uc804\uc744 \ubb34\uc0c1 \ub300\ucd9c\ubc1b\uc73c\uba74, \uc81c41\uc870\uc7584\ub97c \uc900\uc6a9\ud574 \uacc4\uc0b0\ud55c \uc774\uc775\uc744 \uc8fc\uc8fc \uc9c0\ubd84\uc728\ub300\ub85c \ub098\ub204\uc5b4 \uac01 \uc8fc\uc8fc\uac00 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\ub418, <strong>\uc8fc\uc8fc\ubcc4 \uc99d\uc5ec\uc758\uc81c\uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\ub85c \ud55c\uc815<\/strong>\ud569\ub2c8\ub2e4(\ub3d9 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585 \uc81c5\ud56d\u00b7\uc81c7\ud56d).<\/p>\n<p>\uc5ec\uae30\uc11c \uc801\uc815 \uc774\uc790\uc728\uc740 <strong>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc778 \uc5f0 4.6%<\/strong>\uc785\ub2c8\ub2e4(\ub3d9 \uc2dc\ud589\uaddc\uce59 \uc81c10\uc870\uc7585, \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c2\ud56d\uc758 \uc5f0 1,000\ubd84\uc758 46). \ub300\ucd9c \uae30\uac04\uc744 \uc815\ud558\uc9c0 \uc54a\uc558\uc73c\uba74 1\ub144\uc73c\ub85c \ubcf4\uace0, 1\ub144 \uc774\uc0c1\uc774\uba74 1\ub144\uc774 \ub418\ub294 \ub0a0\uc758 \ub2e4\uc74c \ub0a0\uc5d0 \ub9e4\ub144 \uc0c8\ub85c \ub300\ucd9c\ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \uc774\uc775\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud558\ub294 \uaddc\uc815\ub3c4 \uc900\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uac19\uc740 \uac00\uc218\uae08\uc774\ub77c\ub3c4 \uc6d0\uae08 \uaddc\ubaa8\uc640 \uc9c0\ubd84 \uad6c\uc870\uc5d0 \ub530\ub77c \uc99d\uc5ec\uc138 \ub300\uc0c1 \uc5ec\ubd80\uac00 \uac08\ub9bd\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6c\uc870\ub97c \ubcf4\uc5ec \uc8fc\uae30 \uc704\ud55c \uc608\uc2dc\uc774\uba70, \uc2e4\uc81c \ud310\ub2e8\uc740 \uc9c0\ubd84 \uad00\uacc4\u00b7\uc774\uc790 \uc57d\uc815\u00b7\uc2dc\uae30\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: \uc9c0\ubd84 100%\ub97c \ubcf4\uc720\ud55c \uc9c0\ubc30\uc8fc\uc8fc\uc778 \ub300\ud45c\uac00 \uc790\uae30 \ubc95\uc778\uc5d0 \ubb34\uc774\uc790\ub85c \ub300\uc5ec, \ubcc4\ub3c4 \uc774\uc790 \uc57d\uc815 \uc5c6\uc74c)<\/p>\n  <p>\uac00\uc218\uae08 \uc6d0\uae08\uc774 <strong>3\uc5b5\uc6d0<\/strong>\uc774\uba74 \uc801\uc815 \uc774\uc790\uc728 4.6%\ub97c \uacf1\ud574 \uc5f0 <strong>1,380\ub9cc\uc6d0<\/strong>\uc758 \uc774\uc775\uc774 \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774 \uc774\uc775\uc774 \uc8fc\uc8fc(\ub300\ud45c)\uc5d0 \ub300\ud55c \uc99d\uc5ec\ub85c \uc758\uc81c\ub418\ub824\uba74 <strong>\uc8fc\uc8fc\ubcc4 \uc99d\uc5ec\uc758\uc81c\uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1<\/strong>\uc774\uc5b4\uc57c \ud558\ubbc0\ub85c, \uc774 \uaddc\ubaa8\ub77c\uba74 \ud1b5\uc0c1 \uc99d\uc5ec\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n  <p>\ubc18\ub300\ub85c \uc9c0\ubd84 100% \uae30\uc900\uc73c\ub85c \ubb34\uc774\uc790 \ub300\uc5ec \uc6d0\uae08\uc774 <strong>\uc57d 21\uc5b5 7,400\ub9cc\uc6d0<\/strong>(1\uc5b5\uc6d0 \u00f7 4.6%)\uc744 \ub118\uc73c\uba74 \uc5f0 \uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc774 \ub418\uc5b4 \uc99d\uc5ec \uc758\uc81c\uac00 \ud604\uc2e4\ud654\ub429\ub2c8\ub2e4. \uc8fc\uc8fc\ubcc4\ub85c \ub098\ub204\uc5b4 \ud310\uc815\ud558\ubbc0\ub85c \uc9c0\ubd84\uc728\uc774 \ub0ae\uc744\uc218\ub85d \uac08\ub9bc\uc120 \uc6d0\uae08\uc740 \ub354 \ucee4\uc9d1\ub2c8\ub2e4. \ubb34\uc774\uc790 \ub300\uc5ec \uc6d0\uae08\uacfc \uc9c0\ubd84 \uad6c\uc870\uac00 \uc774 \uc120\uc744 \ub118\ub290\ub0d0\uac00 \uccab \uac08\ub9bc\uae38\uc774\ub77c\ub294 \uc804\uc81c\ub85c \uc811\uadfc\ud558\uba74 \ud310\ub2e8\uc774 \uc26c\uc6cc\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uadf8\ub7fc \uc9c0\uae08 \ubb34\uc5c7\ubd80\ud130 \ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uac00\uc218\uae08 \ubd80\ub2f4\uc740 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uc7a1\ub294 \uac83\uc774 \uac00\uc7a5 \uc218\uc6d4\ud569\ub2c8\ub2e4.<\/strong> \ub9e4\ub144 \uacb0\uc0b0 \ub54c \uc794\uc561\uacfc \ubc1c\uc0dd \uc0ac\uc720\ub97c \uc810\uac80\ud558\uace0, \uc815\ub9ac \ubc29\ubc95\uc744 \ubbf8\ub9ac \uc124\uacc4\ud574 \ub450\ub294 \uc21c\uc11c\uac00 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 \ub300\ucd9c\u00b7\uc815\ucc45\uc790\uae08 \uc2e0\uccad\uc744 \uc55e\ub450\uace0 \uc788\uac70\ub098, \ub300\ud45c \uc5f0\ub839\uc774 60\ub300 \uc774\uc0c1\uc774\uac70\ub098, \uac00\uc871\uc774 \uc8fc\uc8fc\ub85c \ud568\uaed8 \uc788\ub294 \uc911\uc18c\ubc95\uc778\uc774\uac70\ub098, \ub9e4\ub144 \uc794\uc561\uc774 \ub298\uc5b4\ub098\ub294 \ud68c\uc0ac\ub77c\uba74 \uc9c0\uae08\uc774 \uac00\uc218\uae08 \uc815\ub9ac\ub97c \uc804\ubb38\uac00 \uc0c1\ub2f4\uc73c\ub85c \uac80\ud1a0\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uacb0\uc0b0 \ub9c8\uac10\uc774 \uc784\ubc15\ud558\uba74 \ucc98\ub9ac \uc635\uc158\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uac00\uc218\uae08\uc740 \uac1c\ub150\uacfc \ub9ac\uc2a4\ud06c\ub97c \ud655\uc778\ud588\ub2e4\uba74 \ub2e4\uc74c\uc740 \uc815\ub9ac \uc2e4\ud589\uc785\ub2c8\ub2e4. \uc0c1\ud658\u00b7\ub300\ubb3c\ubcc0\uc81c\u00b7\ucd9c\uc790\uc804\ud658\u00b7\ucc44\ubb34\uba74\uc81c\u00b7\ucc44\uad8c\uc99d\uc5ec \ub2e4\uc12f \uac08\ub798 \uc911 \ud68c\uc0ac \uc0c1\ud669\uc5d0 \ub9de\ub294 \uae38\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/gasugeum-jeongri-5-haebeop\/\">\uac00\uc218\uae08 \uc815\ub9ac, \ub2e4\uc12f \uac00\uc9c0 \ud574\ubc95 \ube44\uad50<\/a>\uc5d0\uc11c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac \uac00\uc218\uae08 \uc794\uc561\uc774 \uc99d\uc5ec\uc138 \ub300\uc0c1\uc778\uc9c0, \uc5b4\ub5a4 \ubc29\ubc95\uc73c\ub85c \uc815\ub9ac\ud574\uc57c \ucd1d\ubd80\ub2f4\uc774 \ub0ae\uc740\uc9c0 \ud655\uc778\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac \ud604\ud669\uc5d0 \ub9de\ucdb0 \uac80\ud1a0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n\n<!-- \u2465 FAQ -->\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details><summary>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc774 \ubb34\uc2a8 \ub73b\uc778\uac00\uc694?<\/summary><p>\ub300\ud45c\uc774\uc0ac\uac00 \ubc95\uc778\uc5d0 \ube4c\ub824\uc900 \ub3c8\uc785\ub2c8\ub2e4. \ubcf8\uc778 \ub3c8\uc774\ub77c\ub3c4 \ubc95\uc778\uc740 \ubcc4\uac1c\uc758 \uc778\uaca9\uccb4\uc774\ubbc0\ub85c \ud68c\uc0ac \uc7a5\ubd80\uc5d0\ub294 \uac1a\uc544\uc57c \ud560 \ubd80\ucc44(\ucc28\uc785\uae08)\ub85c \uc7a1\ud799\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc218\uae08\uacfc \uac00\uc9c0\uae09\uae08\uc740 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/summary><p>\uac00\uc218\uae08\uc740 \ud68c\uc0ac\uac00 \ubc1b\uc740 \ub3c8(\ub300\ud45c \u2192 \ubc95\uc778), \uac00\uc9c0\uae09\uae08\uc740 \ud68c\uc0ac\uac00 \ub0b4\uc900 \ub3c8(\ubc95\uc778 \u2192 \ub300\ud45c)\uc785\ub2c8\ub2e4. \uac00\uc218\uae08\uc740 \ubd80\ucc44, \uac00\uc9c0\uae09\uae08\uc740 \uc790\uc0b0\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc218\uae08 \ud68c\uacc4\ucc98\ub9ac\ub294 \uc5b4\ub5bb\uac8c \ud558\ub098\uc694?<\/summary><p>\uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc5d0 \ubcf4\ud1b5 &#8216;\uac00\uc218\uae08&#8217; \ub610\ub294 &#8216;\uc8fc\uc784\uc885\ub2e8\uae30\ucc28\uc785\uae08&#8217;\uc73c\ub85c \ud45c\uc2dc\ub429\ub2c8\ub2e4. \uc784\uc2dc\ub85c\ub9cc \uc7a1\uc544 \ub450\uc9c0 \ub9d0\uace0 \uc6d0\uae08\u00b7\ubc1c\uc0dd \uc0ac\uc720\u00b7\uc794\uc561\uc744 \ud568\uaed8 \uad00\ub9ac\ud574\uc57c \uc774\ud6c4 \uc815\ub9ac\uac00 \uc218\uc6d4\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc218\uae08\uc774 \ub9ce\uc73c\uba74 \uc65c \ub300\ucd9c\uc5d0 \ubd88\ub9ac\ud55c\uac00\uc694?<\/summary><p>\uac00\uc218\uae08\uc740 \ubd80\ucc44\ub85c \uacc4\uc0c1\ub418\uc5b4 \ubd80\ucc44\ube44\uc728\uc744 \ub192\uc785\ub2c8\ub2e4. \uc740\ud589\uc740 \ube4c\ub824\uc900 \ub3c8\uc774 \uac00\uc218\uae08 \uc0c1\ud658\uc73c\ub85c \ube60\uc838\ub098\uac08 \uac00\ub2a5\uc131\uc744 \uc6b0\ub824\ud574, \uc2ec\uc0ac \ub9c9\ubc14\uc9c0\uc5d0 \uac00\uc218\uae08 \uc815\ub9ac\ub97c \uc694\uad6c\ud558\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc218\uae08\uc774 \uc138\ubb34\uc870\uc0ac\ub85c \uc774\uc5b4\uc9c0\uae30\ub3c4 \ud558\ub098\uc694?<\/summary><p>\uc794\uc561\uc774 \ub9e4\ub144 \ub298\uac70\ub098, \ub300\ud45c \uc18c\ub4dd \ub300\ube44 \uaddc\ubaa8\uac00 \uc9c0\ub098\uce58\uac8c \ud06c\uac70\ub098, \ub9e4\ucd9c \ub204\ub77d \uc815\ud669\uacfc \uc785\uae08 \uc2dc\uc810\uc774 \uacb9\uce58\uba74 \ub9e4\ucd9c \ub204\ub77d\u00b7\uac00\uacf5\uacbd\ube44 \uc758\uc2ec\uc73c\ub85c \uc870\uc0ac \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ub300\ud45c\uac00 \uc0ac\ub9dd\ud558\uba74 \uac00\uc218\uae08\uc740 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary><p>\uac00\uc218\uae08\uc740 \ub300\ud45c\uac00 \ubc95\uc778\uc5d0 \uac00\uc9c4 \ucc44\uad8c\uc774\ubbc0\ub85c, \uc6d0\uce59\uc801\uc73c\ub85c \uc7a5\ubd80\uc0c1 \uc794\uc561 \uadf8\ub300\ub85c \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc0c1\uc18d\uc138 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ud68c\uc218\ubd88\uac00\ub2a5\ud55c \uac83\uc73c\ub85c \uac1d\uad00\uc801\uc73c\ub85c \uc778\uc815\ub418\ub294 \ubd80\ubd84\ub9cc \uc608\uc678\uc801\uc73c\ub85c \uc81c\uc678\ub418\uba70, \uadf8 \uc778\uc815 \uc694\uac74\uc740 \uc5c4\uaca9\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubb34\uc774\uc790\ub85c \ube4c\ub824\uc8fc\uba74 \uc815\ub9d0 \uc99d\uc5ec\uc138\uac00 \ub098\uc624\ub098\uc694?<\/summary><p>\ub098\uc62c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ube4c\ub9ac\ub294 \ucabd\uc774 \ubc95\uc778\uc774\uba74 \uc81c41\uc870\uc7584\ub97c \uc9c1\uc811 \uc801\uc6a9\ud558\uc9c0 \uc54a\uace0, \uc9c0\ubc30\uc8fc\uc8fc \ub4f1 \uc9c0\ubd84 30% \uc774\uc0c1\uc778 \ud2b9\uc815\ubc95\uc778\uc5d0 \ud574\ub2f9\ud560 \ub54c \uc81c45\uc870\uc7585\uc5d0 \ub530\ub77c \uc801\uc815 \uc774\uc790\uc728 \uc5f0 4.6%\ub85c \uacc4\uc0b0\ud55c \uc774\uc775\uc744 \uc8fc\uc8fc \uc9c0\ubd84\uc728\ub300\ub85c \ub098\ub204\uc5b4 \uc99d\uc5ec\ub85c \uc758\uc81c\ud569\ub2c8\ub2e4. \uc8fc\uc8fc\ubcc4 \uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0 \ud55c\uc815\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5bc\ub9c8\ubd80\ud130 \uc99d\uc5ec\uc138 \ub300\uc0c1\uc774 \ub418\ub098\uc694?<\/summary><p>\ubc95\uc778\uc5d0 \ube4c\ub824\uc8fc\ub294 \uac00\uc218\uae08\uc740 \uc8fc\uc8fc\ubcc4 \uc99d\uc5ec\uc758\uc81c\uc774\uc775\uc774 \uc5f0 1\uc5b5\uc6d0 \uc774\uc0c1\uc77c \ub54c\uc785\ub2c8\ub2e4. \uc9c0\ubd84 100% \uae30\uc900\uc73c\ub85c 4.6%\ub85c \uc5ed\uc0b0\ud558\uba74 \uc6d0\uae08 \uc57d 21\uc5b5 7,400\ub9cc\uc6d0\uc774 \ub300\ub7b5\uc758 \uac08\ub9bc\uc120\uc774\uace0, \uc9c0\ubd84\uc728\uc774 \ub0ae\uc744\uc218\ub85d \uadf8 \uc120\uc740 \ub354 \uc62c\ub77c\uac11\ub2c8\ub2e4. \uac1c\uc778 \uac04 \ubb34\uc0c1 \ub300\ucd9c\uc774\ub77c\uba74 \uc774\uc775 \uc5f0 1\ucc9c\ub9cc\uc6d0(\uc6d0\uae08 \uc57d 2\uc5b5 1,700\ub9cc\uc6d0)\uc774 \uae30\uc900\uc785\ub2c8\ub2e4. \uc2e4\uc81c \ud310\ub2e8\uc740 \uc9c0\ubd84\uc728\u00b7\uc774\uc790 \uc57d\uc815\u00b7\uae30\uac04\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ub300\ucd9c \uae30\uac04\uc744 \uc548 \uc815\ud588\uc73c\uba74 \uc99d\uc5ec\uc138\ub294 \uc5b8\uc81c \uacc4\uc0b0\ud558\ub098\uc694?<\/summary><p>\uae30\uac04\uc744 \uc815\ud558\uc9c0 \uc54a\uc558\uc73c\uba74 1\ub144\uc73c\ub85c \ubd05\ub2c8\ub2e4. 1\ub144 \uc774\uc0c1\uc774\uba74 1\ub144\uc774 \ub418\ub294 \ub0a0\uc758 \ub2e4\uc74c \ub0a0\uc5d0 \ub9e4\ub144 \uc0c8\ub85c \ub300\ucd9c\ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \uadf8\ud574 \uc774\uc775\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc218\uae08\uc740 \uc5b8\uc81c \uc810\uac80\ud558\ub294 \uac8c \uc88b\ub098\uc694?<\/summary><p>\ub300\ucd9c\u00b7\uc815\ucc45\uc790\uae08 \uc2e0\uccad \uc9c1\uc804, \ub300\ud45c \uc5f0\ub839\uc774 60\ub300 \uc774\uc0c1\uc778 \uacbd\uc6b0, \uac00\uc871\uc774 \uc8fc\uc8fc\ub85c \uc788\ub294 \uc911\uc18c\ubc95\uc778, \ub9e4\ub144 \uc794\uc561\uc774 \ub298\uc5b4\ub098\ub294 \ud68c\uc0ac\ub77c\uba74 \uacb0\uc0b0 \ub9c8\uac10 \uc804\uc5d0 \uc794\uc561\uacfc \uc0ac\uc720\ub97c \uc810\uac80\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/gasugeum-jeongri-5-haebeop\/\">\uac00\uc218\uae08 \uc815\ub9ac, \ub2e4\uc12f \uac00\uc9c0 \ud574\ubc95 \ube44\uad50<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/retained-earnings-dividend-salary-capital\/\">\uc774\uc775\uc789\uc5ec\uae08, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798 \uc138\ud6c4 \ube44\uad50<\/a><\/p>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c45\uc870\uc7585(\ud2b9\uc815\ubc95\uc778\uacfc\uc758 \uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775\uc758 \uc99d\uc5ec \uc758\uc81c)\u00b7\uc81c41\uc870\uc7584(\uae08\uc804 \ubb34\uc0c1\ub300\ucd9c \ub4f1\uc5d0 \ub530\ub978 \uc774\uc775\uc758 \uc99d\uc5ec)\u00b7\uc81c4\uc870\uc7582(\uc99d\uc5ec\uc138 \ub0a9\ubd80\uc758\ubb34)\u00b7\ub3d9 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585\u00b7\uc81c31\uc870\uc7584\u00b7\uc81c58\uc870 \uc81c2\ud56d\u00b7\ub3d9 \uc2dc\ud589\uaddc\uce59 \uc81c10\uc870\uc7585 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<br>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c52\uc870\u00b7\ub3d9 \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c2\ud56d(\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc5f0 4.6%) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-28<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ub300\ud45c\uc790 \uac00\uc218\uae08\uc740 \ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8\uc774\ub77c \ubc95\uc778 \uc785\uc7a5\uc5d0\uc11c\ub294 \uac1a\uc544\uc57c \ud560 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\uac00\uc218\uae08\uc740 \ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ube4c\ub824\uc900 \ub3c8\uc774\ub77c \ubc95\uc778 \uc785\uc7a5\uc5d0\uc11c\ub294 \uac1a\uc544\uc57c \ud560 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