{"id":3916,"date":"2026-03-02T09:45:00","date_gmt":"2026-03-02T00:45:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=3916"},"modified":"2026-07-30T11:04:19","modified_gmt":"2026-07-30T02:04:19","slug":"retirement-pension-corporate-tax-saving","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/retirement-pension-corporate-tax-saving\/","title":{"rendered":"\ud1f4\uc9c1\uc5f0\uae08 \ubc95\uc778\uc138 \uc808\uac10, DB\ud615\u00b7DC\ud615 \ubb34\uc5c7\uc774 \uc720\ub9ac\ud55c\uac00"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce586 2026-07-28 (_b) | post_id=3916 | slug(\ubd88\ubcc0)=retirement-pension-corporate-tax-saving | \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 -->\n<!-- v2 \ubcd1\ud569 2026-07-28 | \uac80\uc218 \ub9ac\ud3ec\ud2b8 retrofit_batch7\/3916 \ubc18\uc601: \uc784\uc6d0(\ub300\ud45c) DC \uc804\uc561 \uacbd\ube44 \ub2e8\uc815 \u2192 \ud1f4\uc9c1 \uc2dc \u00a744\u2463 \ud55c\ub3c4 \uc0ac\ud6c4\uc815\uc0b0 \ub2e8\uc11c(\ub839 \u00a744\uc7582\u2462 \ub2e8\uc11c) \ubcf4\uc644\u00b7\ucd94\uacc4\uc561 \uc815\uc758 \uc815\ubc00\ud654(\ub839 \u00a744\uc7582\u2463 \u2014 \uc77c\uc2dc\ud1f4\uc9c1\u00b7\ubcf4\ud5d8\uc218\ub9ac \uc911 \ud070 \uae08\uc561, \uae30\ub0a9\uc785\ubd84 \ucc28\uac10 \uc794\uc5ec \ud55c\ub3c4) -->\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>\ud1f4\uc9c1\uc5f0\uae08 \ub0a9\uc785\uc561\uc740 \uc885\uc5c5\uc6d0\uc774 \uc2e4\uc81c \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc544\ub3c4 \uadf8\ud574 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\uc5b4 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \ubd80\ub2f4\uc744 \ub0ae\ucda5\ub2c8\ub2e4.<\/strong> \ub300\ud45c\uc790\ub97c \ud3ec\ud568\ud55c \uc784\uc6d0 \ubaab\ub3c4 \ub0a9\uc785 \uc5f0\ub3c4\uc5d0 \uacbd\ube44\ucc98\ub9ac\ub418\uc9c0\ub9cc, \uc784\uc6d0 DC\ud615 \ub0a9\uc785\uc561\uc740 \ud1f4\uc9c1 \uc2dc \uc815\uad00\uc0c1 \ud1f4\uc9c1\uae09\uc5ec \ud55c\ub3c4\ub85c \uc0ac\ud6c4\uc815\uc0b0\ub429\ub2c8\ub2e4. \ub9e4\ucd9c\uc774 \ubab0\ub824 \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c4 \ud574\ub77c\uba74 \uc5f0\ub9d0 \uc804 \ub0a9\uc785\ub9cc\uc73c\ub85c \uacfc\uc138\ud45c\uc900\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <p><strong>\uc720\ud615\ubcc4 \uacbd\ube44\ucc98\ub9ac \ubc94\uc704<\/strong><\/p>\n  <ul>\n    <li>\ud655\uc815\uae09\uc5ec\ud615(DB) \u2014 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561(\uc77c\uc2dc\ud1f4\uc9c1 \uae30\uc900\uacfc \ubcf4\ud5d8\uc218\ub9ac \uae30\uc900 \uc911 \ud070 \uae08\uc561)\uc5d0\uc11c \uae30\ub0a9\uc785\ubd84 \ub4f1\uc744 \ube80 \ud55c\ub3c4 \uc548\uc5d0\uc11c\ub9cc \uc778\uc815<\/li>\n    <li>\ud655\uc815\uae30\uc5ec\ud615(DC) \u2014 \ucd94\uacc4\uc561 \ucd08\uacfc\ubd84\uc744 \ud3ec\ud568\ud574 \ub0a9\uc785\uc561 \uc804\uc561 \uc778\uc815(\uc784\uc6d0 \ubaab\uc740 \ud1f4\uc9c1 \uc2dc \ud55c\ub3c4 \uc0ac\ud6c4\uc815\uc0b0), \uc9c0\uae09 \uc608\uc0c1\uc561\uc744 \ucd08\uacfc\ud574 \ub0a9\uc785\ud560 \uacc4\ud68d\uc774\ub77c\uba74 DC\ud615\uc774 \uc720\ub9ac<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ub0a9\uc785 \uae30\ud55c<\/strong><\/p>\n  <ul>\n    <li>\uadf8\ud574 \uacbd\ube44\ub85c \ubc18\uc601\ud558\ub824\uba74 \uc5f0\ub9d0\uae4c\uc9c0 \ub0a9\uc785\uc744 \uc644\ub8cc\ud574\uc57c \ud558\uba70, \ud574\ub97c \ub118\uaca8 \ub0a9\uc785\ud558\uba74 \uadf8\ud574 \uc808\uc138 \uae30\ud68c\ub294 \uc0ac\ub77c\uc9d0<\/li>\n  <\/ul>\n<\/div>\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>\uc5f0\ub9d0 \uacb0\uc0b0\uc5d0\uc11c <strong>\uc138\ubd80\ub2f4\uc774 \ub35c\ucee5 \ub298 \uac83\uc73c\ub85c \uc608\uc0c1<\/strong>\ub418\ub294 \ub300\ud45c\u00b7\uc7ac\ubb34\ud300\uc7a5<\/li>\n    <li>\ud1f4\uc9c1\uc5f0\uae08\uc774 \uc808\uc138\uc5d0 \uc2e4\uc81c\ub85c \ub3c4\uc6c0\uc774 \ub418\ub294\uc9c0 <strong>\uadfc\uac70\ub85c \ud655\uc778<\/strong>\ud558\uace0 \uc2f6\uc740 CFO<\/li>\n    <li><strong>DB\ud615\u00b7DC\ud615 \uc911 \ubb34\uc5c7\uc744 \uc120\ud0dd\ud560\uc9c0<\/strong> \ube44\uad50 \uae30\uc900\uc774 \ud544\uc694\ud55c \ubd84<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\ud1f4\uc9c1\uc5f0\uae08\uc740 \uc2e4\uc81c \ud1f4\uc9c1\uc774 \uc5c6\uc5b4\ub3c4 \ub0a9\uc785\ub9cc\uc73c\ub85c \uacbd\ube44\ucc98\ub9ac\ub418\uc5b4, \ub9e4\ucd9c\uc774 \ubab0\ub9b0 \ud574\uc758 \ubc95\uc778\uc138 \ubd80\ub2f4\uc744 \ub0ae\ucd94\ub294 \uc720\ud6a8\ud55c \uc218\ub2e8\uc785\ub2c8\ub2e4.<\/strong> \uadf8\ub7f0\ub370 \ud604\uc7a5\uc5d0\uc11c\ub294 \ud1f4\uc9c1\uc5f0\uae08\uc744 &#8220;\uc9c1\uc6d0 \ud1f4\uc9c1\ud560 \ub54c \uc4f0\ub294 \uac83&#8221;\uc73c\ub85c\ub9cc \uc5ec\uaca8 \uc808\uc138 \uc218\ub2e8\uc73c\ub85c\uc11c\uc758 \uac00\uce58\ub97c \ub193\uce58\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uacb0\uc0b0\uc744 \uc55e\ub454 \uc7ac\ubb34 \ub2f4\ub2f9\uc790\uac00 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uac00\uc7a5 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\ub3c4 &#8220;\ud1f4\uc9c1\uc5f0\uae08 \ub123\uc73c\uba74 \uc62c\ud574 \ubc95\uc778\uc138\uac00 \uc815\ub9d0 \uc904\uc5b4\ub4dc\ub294\uac00&#8221;\uc785\ub2c8\ub2e4. \uc774 \uae00\uc740 \uadf8 \ub2f5\uacfc \ud568\uaed8, DB\ud615\u00b7DC\ud615\uc758 \uacbd\ube44\ucc98\ub9ac \ubc94\uc704 \ucc28\uc774\uc640 \uc5f0\ub9d0 \ub0a9\uc785 \uae30\ud55c\uc774\ub77c\ub294 \uc2e4\ubb34 \uc720\uc758\uc810\uae4c\uc9c0 \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\ud1f4\uc9c1\uc5f0\uae08\uc5d0 \ub0a9\uc785\ub9cc \ud574\ub3c4 \uc815\ub9d0 \uc808\uc138\uac00 \ub418\ub294\uac00<\/h2>\n<p><strong>\ub429\ub2c8\ub2e4.<\/strong> \uc2e4\uc81c \uc885\uc5c5\uc6d0\uc774 \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc544\ub3c4 \ud1f4\uc9c1\uc5f0\uae08\uc5d0 \ub0a9\uc785\ud55c \uae08\uc561\uc740 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\uc5b4 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uc5f0\uc911 \ub9e4\ucd9c \uae09\uc99d\uc774\ub098 \ube44\uc6a9 \uac10\uc18c\ub85c \uc138\ubd80\ub2f4\uc774 \uc608\uc0c1\ub41c\ub2e4\uba74, \uc5f0\ub9d0\uae4c\uc9c0 \ub0a9\uc785\uc744 \uc644\ub8cc\ud558\ub294 \uac83\ub9cc\uc73c\ub85c \uadf8\ud574 \uacfc\uc138\ud45c\uc900\uc744 \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 &#8220;\uc9c1\uc6d0\uc774 \uc548 \ub098\uac14\ub294\ub370 \uc65c \uc9c0\uae08 \ube44\uc6a9\uc774 \ub418\ub294\uac00&#8221;<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c \uc790\uc8fc \ubc1b\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. \ud1f4\uc9c1\uc5f0\uae08\uc740 <em>\ubbf8\ub9ac \uc7ac\uc6d0\uc744 \uc801\ub9bd\ud558\ub294 \ub300\uc2e0 \uadf8 \ub0a9\uc785\uc561\uc744 \ub2f9\ud574 \uacbd\ube44\ub85c \uc778\uc815<\/em>\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc544\uc26c\uc6b4 \uc21c\uac04\uc740 \uc138\ubd80\ub2f4\uc744 \ud655\uc778\ud558\uace0\ub3c4 \uc5f0\ub9d0\uc744 \ub118\uaca8 \ub0a9\uc785\ud574, \uadf8\ud574 \uc808\uc138 \uae30\ud68c\ub97c \ub193\uce58\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ubc95\uc778 \ub300\ud45c\uc790\u00b7\uc784\uc6d0 \ubaab\ub3c4 \uacbd\ube44\ucc98\ub9ac\ub418\ub294\uac00<\/h2>\n<p><strong>\ub429\ub2c8\ub2e4.<\/strong> \ub300\ud45c\uc790\ub97c \ud3ec\ud568\ud55c \uc784\uc6d0 \ud1f4\uc9c1\uae08\uc740 \uacbd\ube44\ucc98\ub9ac \ub300\uc0c1\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub300\ud45c\uc790\uac00 \uc2e4\uc81c \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub300\ud45c\uc790 \ubaab\uc73c\ub85c \ub0a9\uc785\ud55c \uae08\uc561\uc774 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\uc5b4 \ubc95\uc778\uc138\ub97c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \ub2e8\uc11c\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc784\uc6d0\uc758 DC\ud615 \ubd80\ub2f4\uae08\uc740 \ub0a9\uc785 \uc5f0\ub3c4\uc5d0 \uc77c\ub2e8 \uc804\uc561 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\ub354\ub77c\ub3c4, \ud1f4\uc9c1 \uc2dc\uc810\uc5d0 \uadf8\ub54c\uae4c\uc9c0\uc758 \ubd80\ub2f4\uae08 \ud569\uacc4\ub97c \ud1f4\uc9c1\uae09\uc5ec\ub85c \ubcf4\uc544 <strong>\uc784\uc6d0 \ud1f4\uc9c1\uae09\uc5ec \ud55c\ub3c4<\/strong>(\uc815\uad00 \ub610\ub294 \uc815\uad00\uc5d0\uc11c \uc704\uc784\ud55c \ud1f4\uc9c1\uae09\uc5ec\uc9c0\uae09\uaddc\uc815 \uae30\uc900, \uc5c6\uc73c\uba74 \ud1f4\uc9c1 \uc804 1\ub144 \ucd1d\uae09\uc5ec\uc758 10\ubd84\uc758 1 \u00d7 \uadfc\uc18d\uc5f0\uc218)\ub97c \uc801\uc6a9\ud574 \uc0ac\ud6c4\uc815\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870\uc7582 \uc81c3\ud56d \ub2e8\uc11c\u00b7\uc81c44\uc870 \uc81c4\ud56d). \ud55c\ub3c4\ub97c \ub118\ub294 \uae08\uc561\uc740 \uadf8\ub54c \uacbd\ube44 \uc778\uc815\uc774 \ubd80\uc778\ub418\ubbc0\ub85c, \ub300\ud45c \ubaab\uc744 \ud55c\ub3c4 \uac80\ud1a0 \uc5c6\uc774 \uacc4\uc18d \ub298\ub824 \ub0a9\uc785\ud558\ub294 \uc124\uacc4\ub294 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/p>\n\n<h2>DB\ud615\uacfc DC\ud615, \ubb34\uc5c7\uc774 \uc808\uc138\uc5d0 \uc720\ub9ac\ud55c\uac00<\/h2>\n<p><strong>\ub450 \uc720\ud615 \ubaa8\ub450 \uc2e4\uc81c \ub0a9\uc785\ud574\uc57c \uacbd\ube44\uac00 \ub418\uace0, \ucc28\uc774\ub294 \ucc98\ub9ac \ubc94\uc704\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> DB\ud615\uc740 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561 \ud55c\ub3c4 \uc548\uc5d0\uc11c, DC\ud615\uc740 \ub0a9\uc785\uc561 \uc804\uc561\uc774 \ucc98\ub9ac\ub429\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc774 \uc720\ub9ac\ud55c\uc9c0\ub294 \ub0a9\uc785 \uaddc\ubaa8\uac00 \uc9c0\uae09 \uc608\uc0c1\uc561\uc744 \ucd08\uacfc\ud558\ub294\uc9c0\uc5d0 \ub530\ub77c \ud310\ub2e8\uc774 \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\ud655\uc815\uae09\uc5ec\ud615(DB)<\/th><th>\ud655\uc815\uae30\uc5ec\ud615(DC)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\ubc29\uc2dd<\/td><td>\ud68c\uc0ac\uac00 \ud68c\uc0ac \uba85\uc758\ub85c \ub0a9\uc785, \ud1f4\uc9c1 \uc2dc \uc0ac\uc804 \ud655\uc815 \uae08\uc561 \uc9c0\uae09(\ud68c\uc0ac\uac00 \uc6b4\uc6a9\u00b7\uc190\uc775 \ucc45\uc784)<\/td><td>\ud68c\uc0ac\uac00 \uadfc\ub85c\uc790 \uacc4\uc88c\uc5d0 \ub0a9\uc785, \uadfc\ub85c\uc790\uac00 \uc9c1\uc811 \uc6b4\uc6a9(\ub0a9\uc785\uc73c\ub85c \uc9c0\uae09\uc758\ubb34 \uc885\uacb0)<\/td><\/tr>\n    <tr><td>\uacbd\ube44\ucc98\ub9ac<\/td><td><strong>\ud1f4\uc9c1\uae08\ucd94\uacc4\uc561 \ud55c\ub3c4<\/strong> \ub0b4 \ub0a9\uc785\uc561\ub9cc<\/td><td><strong>\ub0a9\uc785\uc561 \uc804\uc561<\/strong>(\ucd94\uacc4\uc561 \ucd08\uacfc\ubd84 \ud3ec\ud568, \uc784\uc6d0\ubd84\uc740 \ud1f4\uc9c1 \uc2dc \ud55c\ub3c4 \uc0ac\ud6c4\uc815\uc0b0)<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a744\uc7582<\/strong> \u2014 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561\uacfc \uacbd\ube44\ucc98\ub9ac \ud55c\ub3c4<\/summary>\n<p>\ud1f4\uc9c1\uae08\ucd94\uacc4\uc561\uc740 \u2460\uc9c0\uae09\ub300\uc0c1 \uc784\uc9c1\uc6d0 \uc804\uc6d0\uc774 \uc77c\uc2dc\uc5d0 \ud1f4\uc9c1\ud55c\ub2e4\uace0 \uac00\uc815\ud560 \ub54c \uc9c0\uae09\ud574\uc57c \ud560 \ud1f4\uc9c1\uae09\uc5ec \ud569\uacc4\uc561(\uc77c\uc2dc\ud1f4\uc9c1 \uae30\uc900)\uacfc \u2461\uadfc\ub85c\uc790\ud1f4\uc9c1\uae09\uc5ec \ubcf4\uc7a5\ubc95\uc5d0 \ub530\ub77c \uc0b0\uc815\ud55c \ubcf4\ud5d8\uc218\ub9ac\uc801 \uae30\uc900 \ucd94\uacc4\uc561 \uc911 <strong>\ud070 \uae08\uc561<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. DB\ud615(\ud655\uc815\uae30\uc5ec\ud615 \uc678)\uc758 \uacbd\ube44 \ud55c\ub3c4\ub294 \uc774 \ucd94\uacc4\uc561\uc5d0\uc11c \uc774\ubbf8 \uc190\uae08\uc5d0 \uc0b0\uc785\ud55c \ud1f4\uc9c1\uae09\uc5ec\ucda9\ub2f9\uae08\uacfc \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uae4c\uc9c0 \ub0a9\uc785\ud55c \ubd80\ub2f4\uae08\uc744 \ube80 \uc794\uc5ec \ud55c\ub3c4\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870\uc7582 \uc81c4\ud56d). \uc784\uc6d0 DC\ud615 \ubd80\ub2f4\uae08\uc758 \ud1f4\uc9c1 \uc2dc \ud55c\ub3c4 \uc815\uc0b0\uc740 \uac19\uc740 \uc870 \uc81c3\ud56d \ub2e8\uc11c\u00b7\uc81c44\uc870 \uc81c4\ud56d\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><strong>\uac19\uc740 1\uc5b5\uc744 \ub0a9\uc785\ud574\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/strong> (\uc804\uc81c: \uc804 \uadfc\ub85c\uc790 \ud1f4\uc9c1\uae08 \uc9c0\uae09 \uc608\uc0c1\uc561\uc744 \ucd08\uacfc\ud574 \ub0a9\uc785\ud558\ub294 \uacbd\uc6b0)<\/p>\n<ul>\n  <li><strong>DB\ud615<\/strong> \u2192 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561 \ud55c\ub3c4\uae4c\uc9c0\ub9cc \uacbd\ube44 \uc778\uc815<\/li>\n  <li><strong>DC\ud615<\/strong> \u2192 \ub0a9\uc785\uc561 1\uc5b5 <strong>\uc804\uc561<\/strong> \uacbd\ube44 \uc778\uc815<\/li>\n<\/ul>\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-3916.png\" alt=\"\ud1f4\uc9c1\uc5f0\uae08 DB\ud615\uc740 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561 \ud55c\ub3c4 \ub0b4 \ub0a9\uc785\uc561\ub9cc, DC\ud615\uc740 \ub0a9\uc785\uc561 \uc804\uc561(\ucd94\uacc4\uc561 \ucd08\uacfc\ubd84 \ud3ec\ud568) \uacbd\ube44\ucc98\ub9ac\" class=\"wp-image-4731\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3916.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3916-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3916-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3916-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc720\ud615 \uc120\ud0dd\uc740 \uc808\uc138\ub9cc\uc73c\ub85c \uacb0\uc815\ud560 \uc77c\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\ucd94\uacc4\uc561\uc744 \ucd08\uacfc\ud574 \ub0a9\uc785\ud558\ub824\uba74 \ud55c\ub3c4\uac00 \uc5c6\ub294 DC\ud615\uc774 \uc720\ub9ac\ud558\uc9c0\ub9cc, \uc9c0\uae09 \uc608\uc0c1\uc561 \uc774\ub0b4\ub85c \ub0a9\uc785\ud55c\ub2e4\uba74 DB\u00b7DC \ubaa8\ub450 \uc808\uc138\uc5d0 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc720\ud615 \uc120\ud0dd\uc5d0\ub294 \uc6b4\uc6a9 \ucc45\uc784\uc758 \uadc0\uc18d(DB\ub294 \ud68c\uc0ac, DC\ub294 \uadfc\ub85c\uc790)\uacfc \ud68c\uc0ac\uc758 \uc790\uae08 \uacc4\ud68d\uc774\ub77c\ub294 \ub9ac\uc2a4\ud06c \uc694\uc778\uc774 \ud568\uaed8 \uac78\ub824 \uc788\uc73c\ubbc0\ub85c, \uc808\uc138 \ud6a8\uacfc\uc640 \uc7ac\ubb34 \uc5ec\uac74\uc744 \uac19\uc774 \ub193\uace0 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc5f0\ub9d0 \uc808\uc138\ub294 \ubb34\uc5c7\ubd80\ud130 \uc900\ube44\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc608\uc0c1 \uc138\ubd80\ub2f4 \ud655\uc778\uc774 \uba3c\uc800\uc774\uace0, \ub0a9\uc785 \uc644\ub8cc \uae30\ud55c\uc774 \ub9c8\uc9c0\ub9c9 \uad00\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uc21c\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n  <li><strong>\uc62c\ud574 \uc608\uc0c1 \uc138\ubd80\ub2f4\uc744 \uba3c\uc800 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ub9e4\ucd9c \uae09\uc99d\u00b7\ube44\uc6a9 \uac10\uc18c \uc5ec\ubd80\ub97c \uc810\uac80\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uac00\uc785\ud55c \ud1f4\uc9c1\uc5f0\uae08 \uc720\ud615(DB\/DC)\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong><\/li>\n  <li><strong>DB\ud615\uc774\uba74 \uacbd\ube44\ucc98\ub9ac \uac00\ub2a5\ud55c \ub0a9\uc785\uc561\uc744 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ucd94\uacc4\uc561\uc5d0 \ub530\ub77c \ud55c\ub3c4\uac00 \ub2ec\ub77c\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc5f0\ub9d0\uae4c\uc9c0 \ub0a9\uc785\uc744 \uc644\ub8cc\ud569\ub2c8\ub2e4.<\/strong> \uae30\ud55c\uc744 \ub118\uae30\uba74 \uadf8\ud574 \uacbd\ube44 \ubc18\uc601\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ol>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\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-3916.png\" alt=\"\uac19\uc740 1\uc5b5 \ub0a9\uc785 \uc2dc DB\ud615\uc740 \ucd94\uacc4\uc561 \ud55c\ub3c4\uae4c\uc9c0\ub9cc, DC\ud615\uc740 \uc804\uc561 \uacbd\ube44 \uc778\uc815 \u2014 \uadf8\ud574 \ubc18\uc601\uc740 \uc5f0\ub9d0\uae4c\uc9c0 \ub0a9\uc785 \uc644\ub8cc \uc804\uc81c\" class=\"wp-image-4732\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3916.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3916-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3916-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3916-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<h2>\uc815\ub9ac \u2014 \uc5f0\ub9d0 \uc804\uc5d0 \ud655\uc778\ud560 \uc138 \uac00\uc9c0<\/h2>\n<p><strong>\ud1f4\uc9c1\uc5f0\uae08 \ub0a9\uc785\uc561\uc740 \uc2e4\uc81c \ud1f4\uc9c1 \uc804\uc774\ub77c\ub3c4 \uacbd\ube44\ucc98\ub9ac\ub418\uc5b4 \uc138\ubd80\ub2f4\uc744 \ub0ae\ucd94\uace0, DB\ud615\uc740 \ucd94\uacc4\uc561 \ud55c\ub3c4 \ub0b4\u00b7DC\ud615\uc740 \uc804\uc561\uc774\ub77c\ub294 \ubc94\uc704 \ucc28\uc774\uc5d0 \ub530\ub77c \uc720\ub9ac\ud55c \uc720\ud615\uc774 \uac08\ub9ac\uba70, \uc5f0\ub9d0 \ub0a9\uc785 \uc644\ub8cc\ub77c\ub294 \uae30\ud55c\uc744 \ub193\uce58\uba74 \uadf8\ud574 \uc808\uc138\ub294 \uc0ac\ub77c\uc9d1\ub2c8\ub2e4.<\/strong> \uc774 \uc138 \uac00\uc9c0\ub9cc \uacb0\uc0b0 \uc804\uc5d0 \uc810\uac80\ud574\ub3c4 \ud1f4\uc9c1\uc5f0\uae08\uc740 \uc900\ube44\ub41c \uc808\uc138 \uc218\ub2e8\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\ud1f4\uc9c1\uc5f0\uae08\uc740 \ud1f4\uc9c1 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ub0a9\uc785\uc561\uc774 \uadf8\ud574 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\ub294 \ud569\ubc95\uc801 \uc808\uc138 \uc218\ub2e8\uc785\ub2c8\ub2e4. \ub0a9\uc785 \uaddc\ubaa8\uac00 \ucd94\uacc4\uc561\uc744 \ub118\ub294\ub2e4\uba74 DC\ud615\uc774 \uc720\ub9ac\ud558\uace0, \uadf8 \uc774\ub0b4\ub77c\uba74 \ub450 \uc720\ud615 \ubaa8\ub450 \ud6a8\uacfc\uac00 \uc788\uc73c\uba70, \uc5b4\ub290 \ucabd\uc774\ub4e0 \uc5f0\ub9d0 \ub0a9\uc785 \uc644\ub8cc\uac00 \uc804\uc81c\uc785\ub2c8\ub2e4. \uc784\uc6d0 \ubaab\uc740 \uc815\uad00\uc0c1 \ud1f4\uc9c1\uae09\uc5ec \ud55c\ub3c4 \uc548\uc5d0\uc11c \uc124\uacc4\ud574\uc57c \ud1f4\uc9c1 \uc2dc\uc810\uc5d0\ub3c4 \ucd5c\uc885 \uc778\uc815\ub429\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uc758 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561\uacfc DB\ud615\u00b7DC\ud615\ubcc4 \uacbd\ube44\ucc98\ub9ac \uac00\ub2a5\uc561, \uadf8\ub9ac\uace0 \uc5f0\ub9d0 \ub0a9\uc785\uc73c\ub85c \uc904\uc5b4\ub4dc\ub294 \ubc95\uc778\uc138 \uaddc\ubaa8\ub97c \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>\uc885\uc5c5\uc6d0\uc774 \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc558\ub294\ub370\ub3c4 \ud1f4\uc9c1\uc5f0\uae08 \ub0a9\uc785\uc561\uc774 \uacbd\ube44\ucc98\ub9ac\ub418\ub098\uc694?<\/summary><p>\ub124. \ud1f4\uc9c1 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \uc2e4\uc81c \ub0a9\uc785\ud55c \uae08\uc561\uc774 \uadf8\ud574 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\uc5b4 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \uacfc\uc138\ud45c\uc900\uc744 \ub0ae\ucda5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ub300\ud45c\uc790(\uc784\uc6d0) \ud1f4\uc9c1\uc5f0\uae08\ub3c4 \uacbd\ube44\ucc98\ub9ac\ub418\ub098\uc694?<\/summary><p>\ub429\ub2c8\ub2e4. \ub300\ud45c\uc790\uac00 \uc2e4\uc81c \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub0a9\uc785\uc561\uc774 \uadf8\ud574 \uacbd\ube44\ub85c \ucc98\ub9ac\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc784\uc6d0\uc758 DC\ud615 \ub0a9\uc785\uc561\uc740 \ud1f4\uc9c1 \uc2dc \ub0a9\uc785 \ud569\uacc4\ub97c \ud1f4\uc9c1\uae09\uc5ec\ub85c \ubcf4\uc544 \uc815\uad00\uc0c1 \uc784\uc6d0 \ud1f4\uc9c1\uae09\uc5ec \ud55c\ub3c4\ub85c \uc0ac\ud6c4\uc815\uc0b0\ud558\uba70, \ud55c\ub3c4 \ucd08\uacfc\ubd84\uc740 \uacbd\ube44 \uc778\uc815\uc774 \ubd80\uc778\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870\uc7582 \uc81c3\ud56d \ub2e8\uc11c\u00b7\uc81c44\uc870 \uc81c4\ud56d).<\/p><\/details>\n<details><summary>DB\ud615\uacfc DC\ud615\uc758 \uacbd\ube44\ucc98\ub9ac \ud55c\ub3c4\ub294 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/summary><p>DB\ud615\uc740 \ud1f4\uc9c1\uae08\ucd94\uacc4\uc561(\uc77c\uc2dc\ud1f4\uc9c1 \uae30\uc900\uacfc \ubcf4\ud5d8\uc218\ub9ac \uae30\uc900 \uc911 \ud070 \uae08\uc561)\uc5d0\uc11c \uae30\ub0a9\uc785\ubd84 \ub4f1\uc744 \ube80 \ud55c\ub3c4 \ub0b4 \ub0a9\uc785\uc561\ub9cc, DC\ud615\uc740 \ucd94\uacc4\uc561 \ucd08\uacfc\ubd84\uc744 \ud3ec\ud568\ud574 \ub0a9\uc785\uc561 \uc804\uc561\uc774 \uacbd\ube44\ucc98\ub9ac\ub429\ub2c8\ub2e4(\uc784\uc6d0\ubd84\uc740 \ud1f4\uc9c1 \uc2dc \ud55c\ub3c4 \uc0ac\ud6c4\uc815\uc0b0). \uadf8\ud574 \ubc18\uc601\ud558\ub824\uba74 \ub450 \uc720\ud615 \ubaa8\ub450 \uc5f0\ub9d0\uae4c\uc9c0 \ub0a9\uc785\uc744 \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/corporate-tax-credit-checklist\/\">\ubc95\uc778\uc138 \uc138\uc561\uacf5\uc81c\u00b7\uc138\uc561\uac10\uba74 \uc815\ub9ac (2026)<\/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 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870 \uc81c4\ud56d(\uc784\uc6d0 \ud1f4\uc9c1\uae09\uc5ec \ud55c\ub3c4)\u00b7\uc81c44\uc870\uc7582(\ud1f4\uc9c1\uc5f0\uae08 \ubd80\ub2f4\uae08\uc758 \uc190\uae08\uc0b0\uc785) \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>\ud1f4\uc9c1\uc5f0\uae08 \ub0a9\uc785\uc561\uc740 \uc885\uc5c5\uc6d0\uc774 \uc2e4\uc81c \ud1f4\uc9c1\ud558\uc9c0 \uc54a\uc544\ub3c4 \uadf8\ud574 \uacbd\ube44\ub85c \ucc98\ub9ac\ub418\uc5b4 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \ubd80\ub2f4\uc744 \ub0ae\ucda5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4877,"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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