{"id":3998,"date":"2026-03-06T10:45:00","date_gmt":"2026-03-06T01:45:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=3998"},"modified":"2026-09-11T06:55:42","modified_gmt":"2026-09-10T21:55:42","slug":"corporate-interim-dividend-guide","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/corporate-interim-dividend-guide\/","title":{"rendered":"\uc911\uac04\ubc30\ub2f9, \uc9c0\uae08 \ud558\uba74 \uc138\uae08\uc774 \uc904\uc5b4\ub4dc\ub294\uac00"},"content":{"rendered":"<p><!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce586 2026-07-28 (_a) | post_id=3998 | slug(\ubd88\ubcc0)=corporate-interim-dividend-guide | \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(media 4679\u00b74680 \ud45c\uc900 \ub9c8\ud06c\uc5c5 \uc804\ud658) --><\/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>\uc911\uac04\ubc30\ub2f9\uc740 \ubc30\ub2f9\uacb0\uc758\uac00 \uc788\ub294 \uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc73c\ub85c \uc7a1\ud600, \uc815\uae30\ubc30\ub2f9\uacfc \ub098\ub204\uba74 \uc885\ud569\uc18c\ub4dd\uc138 \ub204\uc9c4 \ubd80\ub2f4\uc774 \ubd84\uc0b0\ub429\ub2c8\ub2e4.<\/strong> \uac1c\uc778\uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ud560 \ub54c\ub294 15.4%\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0, \uc8fc\uc8fc\uc758 \uc5f0 \uae08\uc735\uc18c\ub4dd\uc774 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\uba74 \uc885\ud569\uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uc2e4\ud589 \uc694\uac74 \u2014 \uc808\ucc28\uac00 \uad00\uac74<\/strong><\/p>\n<ul>\n<li>\uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815 \ud544\uc218 \u2014 \uc5c6\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c \ud2b9\ubcc4\uacb0\uc758\ub85c \uc815\uad00 \ubcc0\uacbd\uc774 \uc120\ud589<\/li>\n<li>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4(\uc0c1\ubc95 \uc81c462\uc870) \uc548\uc5d0\uc11c \uc774\uc0ac\ud68c \uacb0\uc758 \u2014 \uc774\uc0ac 2\uc778 \uc774\ud558\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc808\ucc28 \ud558\uc790\uc758 \ub300\uac00<\/strong><\/p>\n<ul>\n<li>\uacb0\uc758 \uc5c6\uc774 \uc778\ucd9c\ud558\uba74 \ubc30\ub2f9\uc774 \uc544\ub2c8\ub77c \uac00\uc9c0\uae09\uae08(\uc5c5\ubb34\ubb34\uad00 \ub300\uc5ec\uae08)\uc73c\ub85c \uac04\uc8fc \u2014 \uc778\uc815\uc774\uc790 \uc775\uae08\uc0b0\uc785 \ub4f1 \ucd94\uac00 \uacfc\uc138<\/li>\n<li>\ubc30\ub2f9\uc18c\ub4dd\uc740 \uac74\uac15\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0\ub3c4 \ubc18\uc601\ub420 \uc218 \uc788\uc5b4 \ubc30\ub2f9 \uaddc\ubaa8 \ud310\ub2e8 \uc2dc \ud568\uaed8 \uac80\ud1a0<\/li>\n<\/ul>\n<\/div>\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 \uc804\uc5d0 \ub204\uc801\ub41c \uc789\uc5ec\uae08\uc744 \ubbf8\ub9ac \ud68c\uc218\ud558\ub824\ub294 <strong>CFO\u00b7\uc7ac\ubb34 \ub2f4\ub2f9<\/strong><\/li>\n<li>\uc815\uae30\ubc30\ub2f9\ub9cc \ud558\ub2e4\uac00 \uc885\ud569\uc18c\ub4dd\uc138\uac00 \ud55c \ud574\uc5d0 \ubab0\ub824 <strong>\ubd80\ub2f4\uc774 \ucee4\uc9c4 \uc624\ub108 \ub300\ud45c<\/strong><\/li>\n<li>\uc911\uac04\ubc30\ub2f9 \uc808\ucc28\ub97c \uac16\ucd94\uc9c0 \uc54a\uace0 \uc9c4\ud589\ud588\ub2e4\uac00 <strong>\uc138\ubb34 \ubb38\uc81c\uac00 \uc0dd\uae38\uae4c \uac71\uc815<\/strong>\uc778 \ubd84<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p><strong>\uc911\uac04\ubc30\ub2f9\uc758 \ud575\uc2ec\uc740 \ub450 \uac00\uc9c0 \u2014 \uc18c\ub4dd\uc774 \uc7a1\ud788\ub294 \ud574\ub97c \ub098\ub220 \uc885\ud569\uc18c\ub4dd\uc138\ub97c \ubd84\uc0b0\ud558\ub294 \uac83, \uadf8\ub9ac\uace0 \uc0c1\ubc95 \uc808\ucc28\ub97c \uc9c0\ud0a4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong> \ub9ce\uc740 \ub300\ud45c\uac00 &#8220;\ubc30\ub2f9\uc740 \uc5f0\ub9d0 \uacb0\uc0b0 \ub54c \ud55c \ubc88\ub9cc \ud558\ub294 \uac83&#8221;\uc774\ub77c\uace0 \uc54c\uace0 \uc788\uc9c0\ub9cc, \uc0ac\uc5c5\uc5f0\ub3c4 \uc911\uac04\uc5d0\ub3c4 \ubc30\ub2f9\uc744 \ubc1b\uc744 \uc218 \uc788\uace0 \uc774 \ud0c0\uc774\ubc0d\uc744 \uc5b4\ub5bb\uac8c \uc4f0\ub290\ub0d0\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc808\ucc28\ub97c \uc5b4\uae30\uba74 \uc808\uc138 \ud6a8\uacfc \ub300\uc2e0 \uc608\uc0c1\uce58 \ubabb\ud55c \uacfc\uc138 \ubd80\ub2f4\uc774 \ub3cc\uc544\uc635\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uc911\uac04\ubc30\ub2f9\uc740 \uc65c \ud558\ub294\uac00<\/h2>\n<p>\ud06c\uac8c \ub450 \uac00\uc9c0 \uc774\uc720\uc785\ub2c8\ub2e4. \ud558\ub098\ub294 <strong>\uc6b4\uc601\uc218\uc775\uc758 \uc870\uae30 \ud68c\uc218<\/strong>, \ub2e4\ub978 \ud558\ub098\ub294 <strong>\uc18c\ub4dd \uadc0\uc18d\uc2dc\uae30 \uc870\uc815<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<p>\uccab\uc9f8, \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \ubc30\ub2f9\uc744 \ubc1b\uc744 \uc218 \uc788\uc5b4 \ub2e4\uc74c \uc5f0\ub3c4 \ucd08 \uc815\uae30\ucd1d\ud68c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\ub2e4. \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uc744 \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac \ud68c\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub458\uc9f8\uac00 \uc808\uc138 \uad00\uc810\uc5d0\uc11c \ub354 \uc911\uc694\ud569\ub2c8\ub2e4. \uac1c\uc778\uc8fc\uc8fc\uc758 \ubc30\ub2f9\uc18c\ub4dd\uc740 <strong>\ubc30\ub2f9\uacb0\uc758\uac00 \uc788\ub294 \uc5f0\ub3c4<\/strong>\uc758 \uc885\ud569\uc18c\ub4dd\uc5d0 \ud569\uc0b0\ub429\ub2c8\ub2e4. \uadf8\ub798\uc11c \ubc30\ub2f9 \uc2dc\uc810\uc744 \ub098\ub204\uba74 \uc18c\ub4dd\uc774 \uc7a1\ud788\ub294 \ud574\uac00 \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<p><strong>\uac19\uc740 1\uc5b5\uc6d0\uc744 \ubc30\ub2f9\ud574\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/strong> (\uacc4\uc0b0 \uc804\uc81c: \uac1c\uc778\uc8fc\uc8fc, \ub2e4\ub978 \uc885\ud569\uc18c\ub4dd\uc774 \uc774\ubbf8 \uc788\uc5b4 \ub204\uc9c4 \uc0c1\ub2e8\uc5d0 \uac00\uae4c\uc6b4 \uacbd\uc6b0)<\/p>\n<ul>\n<li><strong>\ud55c \ud574\uc5d0 1\uc5b5\uc6d0 \uc815\uae30\ubc30\ub2f9<\/strong> \u2014 \uadf8\ud574 \uc885\ud569\uc18c\ub4dd\uc5d0 1\uc5b5\uc6d0\uc774 \ud55c\uaebc\ubc88\uc5d0 \ud569\uc0b0<\/li>\n<li><strong>\uc911\uac04\ubc30\ub2f9 5\ucc9c\ub9cc\uc6d0 + \uc774\ub4ec\ud574 \uc815\uae30\ubc30\ub2f9 5\ucc9c\ub9cc\uc6d0<\/strong> \u2014 \ub450 \ud574\ub85c \ub098\ub258\uc5b4 \uac01 \ud574 5\ucc9c\ub9cc\uc6d0\uc529 \ud569\uc0b0, \ub204\uc9c4 \ubd80\ub2f4 \ubd84\uc0b0<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95 \u00a7462\uc870\uc7583<\/strong> \u2014 \uc911\uac04\ubc30\ub2f9\uc758 \uadfc\uac70\uc640 \ud55c\ub3c4<\/summary>\n<p>\uc911\uac04\ubc30\ub2f9\uc740 \uc0c1\ubc95 \uc81c462\uc870\uc7583\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \uc5f0 1\ud68c\uc5d0 \ud55c\ud574, \uc815\uad00\uc5d0 \uc815\ud55c \uacbd\uc6b0\uc5d0\ub9cc \ud560 \uc218 \uc788\uc73c\uba70 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775(\uc0c1\ubc95 \uc81c462\uc870) \ubc94\uc704 \uc548\uc5d0\uc11c\ub9cc \uac00\ub2a5\ud569\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-3998.png\" alt=\"\uac19\uc740 1\uc5b5\uc6d0\ub3c4 \ud55c \ud574\uc5d0 \uc815\uae30\ubc30\ub2f9\ud558\uba74 \uadf8\ud574 \uc885\ud569\uc18c\ub4dd\uc5d0 1\uc5b5\uc6d0\uc774 \ud569\uc0b0\ub418\uc9c0\ub9cc, \uc911\uac04 5\ucc9c\ub9cc\uc6d0\uacfc \uc774\ub4ec\ud574 5\ucc9c\ub9cc\uc6d0\uc73c\ub85c \ub098\ub204\uba74 \ub450 \ud574\ub85c \ubd84\uc0b0\ub3fc \ub204\uc9c4 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4e0\ub2e4. \uac1c\uc778\uc8fc\uc8fc \uc9c0\uae09 \uc2dc 15.4% \uc6d0\ucc9c\uc9d5\uc218.\" class=\"wp-image-4680\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3998.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3998-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3998-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-3998-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n<h2>\uc911\uac04\ubc30\ub2f9 \uc804 \ubb34\uc5c7\uc744 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\uacb0\uc758\uc5d0 \uc55e\uc11c <strong>\uc138 \uac00\uc9c0\ub97c \uba3c\uc800<\/strong> \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ube60\ub728\ub9ac\uba74 \ub4a4\uc5d0\uc11c \ubb38\uc81c\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud655\uc778 \ud56d\ubaa9<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc815\uad00 \uaddc\uc815<\/td>\n<td>\uc911\uac04\ubc30\ub2f9\uc744 \uc815\uad00\uc5d0 \uc815\ud574 \ub450\uc5b4\uc57c \uc2e4\ud589 \uac00\ub2a5(\uc911\uac04\ubc30\ub2f9\uc758 \ud544\uc218 \uc694\uac74)<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775<\/td>\n<td>\uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \uc790\ubcf8\uae08\u00b7\ubc95\uc815\uc900\ube44\uae08\u00b7\ubbf8\uc2e4\ud604\uc774\uc775 \ub4f1\uc744 \ube80 \uae08\uc561\uc774 \ud55c\ub3c4(\uc0c1\ubc95 \uc81c462\uc870)<\/td>\n<\/tr>\n<tr>\n<td>\uc774\uc775\uc900\ube44\uae08<\/td>\n<td>\uae08\uc804 \ubc30\ub2f9\uc561\uc758 1\/10 \uc774\uc0c1\uc744, \uc790\ubcf8\uae08\uc758 1\/2\uc5d0 \uc774\ub97c \ub54c\uae4c\uc9c0 \uc801\ub9bd(\uc0c1\ubc95 \uc81c458\uc870)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775\uc744 \ub118\uaca8 \ubc30\ub2f9\ud558\uba74 \uadf8 \uc790\uccb4\ub85c \uc704\ubc95\uc774 \ub418\uace0, \ucd08\uacfc\ubc30\ub2f9\u00b7\ucc28\ub4f1\ubc30\ub2f9\uc740 \uc8fc\uc8fc \uac04 \uc99d\uc5ec \ubb38\uc81c\ub85c \ubc88\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud55c\ub3c4 \uacc4\uc0b0\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc815\uad00 \ud655\uc778\uc774 \uba3c\uc800<\/strong><\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \uc790\uc8fc \ub193\uce58\ub294 \uac83\uc774 <strong>\uc815\uad00<\/strong>\uc785\ub2c8\ub2e4. \uc911\uac04\ubc30\ub2f9\uc740 \uc815\uad00\uc5d0 \uadfc\uac70 \uaddc\uc815\uc774 \uc5c6\uc73c\uba74 \ucc98\uc74c\ubd80\ud130 \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. &#8220;\uc6b0\ub9ac\ub3c4 \uc911\uac04\ubc30\ub2f9\ud558\uc790&#8221;\uace0 \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc815\uad00\uc744 \uc5f4\uc5b4 \uad00\ub828 \uc870\ud56d\uc774 \uc788\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\uace0, \uaddc\uc815\uc774 \uc5c6\ub2e4\uba74 \uc815\uad00 \ubcc0\uacbd(\uc8fc\uc8fc\ucd1d\ud68c \ud2b9\ubcc4\uacb0\uc758)\uc774 \uc120\ud589\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc911\uac04\ubc30\ub2f9 \uc808\ucc28\ub294 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\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-3998.png\" alt=\"\uc911\uac04\ubc30\ub2f9 \uc808\ucc28 5\ub2e8\uacc4 \u2014 \uc815\uad00 \uaddc\uc815 \ud655\uc778, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud655\uc778(\uc0c1\ubc95 \uc81c462\uc870), \uc774\uc0ac\ud68c \uacb0\uc758(\uc774\uc0ac 2\uc778 \uc774\ud558\uba74 \uc8fc\uc8fc\ucd1d\ud68c), \ubc30\ub2f9\uae08 \uc9c0\uae09(\uacb0\uc758\uc77c 1\uac1c\uc6d4 \ub0b4), \uc6d0\ucc9c\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80. \uc808\ucc28 \ud558\uc790 \uc2dc \uac00\uc9c0\uae09\uae08 \uac04\uc8fc.\" class=\"wp-image-4679\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3998.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3998-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3998-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-3998-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n<p>\uc911\uac04\ubc30\ub2f9\uc740 <strong>\uc0c1\ubc95\uc774 \uc815\ud55c \uc808\ucc28<\/strong>\ub97c \uadf8\ub300\ub85c \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \uc808\ucc28\uc5d0 \ud558\uc790\uac00 \uc788\uc73c\uba74 \uacfc\uc138\ub2f9\uad6d\uc774 \ubc30\ub2f9\uae08\uc744 \uc5c5\ubb34\uc640 \ubb34\uad00\ud55c \uc790\uae08 \ub300\uc5ec\ub85c \ubcf4\uc544 \ucd94\uac00 \uc138\ubb34\uc774\uc288\ub97c \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\uc815\uad00 \uaddc\uc815 \ud655\uc778<\/strong> \u2014 \uc911\uac04\ubc30\ub2f9 \uadfc\uac70 \uc870\ud56d\uc774 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud655\uc778<\/strong> \u2014 \uc7ac\ubb34\uc81c\ud45c \uae30\uc900\uc73c\ub85c \ud55c\ub3c4\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\uc0ac\ud68c \uc18c\uc9d1\u00b7\uacb0\uc758<\/strong> \u2014 \ubc30\ub2f9\uae30\uc900\uc77c\uacfc \ubc30\ub2f9\uae08\uc561\uc744 \uc815\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc774\uc0ac\uac00 2\uc778 \uc774\ud558\ub77c \uc774\uc0ac\ud68c\uac00 \uc5c6\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uacb0\uc758\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc30\ub2f9\uae08 \uc9c0\uae09<\/strong> \u2014 \uc774\uc0ac\ud68c\uac00 \uc815\ud55c \uc2dc\uae30\uc5d0 \uc9c0\uae09\ud558\uba70, \uc2dc\uae30\ub97c \ub530\ub85c \uc815\ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \uacb0\uc758\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc9c0\uae09\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c464\uc870\uc7582).<\/li>\n<li><strong>\uc6d0\ucc9c\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80<\/strong> \u2014 \ubc30\ub2f9\uae08 \uc9c0\uae09 \uc2dc \uc6d0\ucc9c\uc9d5\uc218\ud574 \uc2e0\uace0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ud558\ub294 \uacbd\uc6b0\ub294 \uc81c\uc678).<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc808\ucc28\uc0c1 \ud558\uc790\ub294 \uace7 \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc774\uc0ac\ud68c \uacb0\uc758 \uc5c6\uc774 \ub300\ud45c\uac00 \uc784\uc758\ub85c \uc790\uae08\uc744 \uc778\ucd9c\ud558\uba74 \ubc30\ub2f9\uc774 \uc544\ub2c8\ub77c <strong>\uac00\uc9c0\uae09\uae08(\uc5c5\ubb34\ubb34\uad00 \ub300\uc5ec\uae08)<\/strong>\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4, \uc778\uc815\uc774\uc790 \uc775\uae08\uc0b0\uc785 \ub4f1 \uc608\uc0c1\uce58 \ubabb\ud55c \uc138\uae08\uc774 \ub530\ub77c\ubd99\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. &#8220;\ubc30\ub2f9\ud558\ub824\ub358 \uac83&#8221;\uc774\ub77c\ub294 \uc0ac\ud6c4 \uc124\uba85\ub9cc\uc73c\ub85c\ub294 \uc778\uc815\ubc1b\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ubc30\ub2f9 \ud6c4 \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud558\ub294\uac00<\/h2>\n<p>\ubc30\ub2f9\uc744 \uc9c0\uae09\ud558\ub294 <strong>\ud68c\uc0ac<\/strong>\uc640 \ubc30\ub2f9\uc744 \ubc1b\ub294 <strong>\uc8fc\uc8fc<\/strong>\ub85c \ub098\ub220 \ubd05\ub2c8\ub2e4.<\/p>\n<p><strong>\ud68c\uc0ac(\uc6d0\ucc9c\uc9d5\uc218 \uc758\ubb34)<\/strong><\/p>\n<ul>\n<li>\uac1c\uc778\uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09 \uc2dc: \uc9c0\uae09\uc561\uc758 <strong>15.4%<\/strong>(\ubc30\ub2f9\uc18c\ub4dd\uc138 14% + \uc9c0\ubc29\uc18c\ub4dd\uc138 1.4%)\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud574 <strong>\ub2e4\uc74c \ub2ec 10\uc77c\uae4c\uc9c0<\/strong> \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\uc778\uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09 \uc2dc: \uc6d0\ucc9c\uc9d5\uc218\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ucc28\ub144\ub3c4 \uc9c0\uae09\uba85\uc138\uc11c\uc5d0 \ubc30\ub2f9\ub0b4\uc5ed \ud3ec\ud568).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc8fc(\uc18c\ub4dd\uc138\u00b7\ubc95\uc778\uc138)<\/strong><\/p>\n<ul>\n<li>\uac1c\uc778\uc8fc\uc8fc: \ubc30\ub2f9\uacb0\uc758 \uc5f0\ub3c4\uc758 <strong>\uae08\uc735\uc18c\ub4dd\uc774 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc<\/strong>\ud558\uba74 \ucc28\ub144\ub3c4 5\uc6d4\uc5d0 \uc885\ud569\uc18c\ub4dd\uc138\ub85c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4(2\ucc9c\ub9cc\uc6d0 \uc774\ud558\ub294 15.4% \uc6d0\ucc9c\uc9d5\uc218\ub85c \ubd84\ub9ac\uacfc\uc138 \uc885\uacb0).<\/li>\n<li>\ubc95\uc778\uc8fc\uc8fc: \ubc30\ub2f9\uae08\uc774 \ubc95\uc778\uc138 \uacfc\uc138\ub300\uc0c1 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uc9c0\ubd84\uc728\uc5d0 \ub530\ub77c \ubd80\ub2f4\uc561\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4).<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \u00a7129\u00b7\u00a714<\/strong> \u2014 \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728\uacfc \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138<\/summary>\n<p>\ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 14%\ub294 \uc18c\ub4dd\uc138\ubc95 \uc81c129\uc870, \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 2\ucc9c\ub9cc\uc6d0 \uae30\uc900\uc740 \uc18c\ub4dd\uc138\ubc95 \uc81c14\uc870\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \ubc30\ub2f9\uc18c\ub4dd\uc740 \uac74\uac15\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0\ub3c4 \ubc18\uc601\ub420 \uc218 \uc788\uc5b4, \uc138\uae08\uacfc \uac74\ubcf4\ub8cc\ub97c \ud568\uaed8 \ubcf4\uace0 \ubc30\ub2f9 \uaddc\ubaa8\ub97c \ud310\ub2e8\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\uba74 \ub418\ub294\uac00<\/h2>\n<p>\uba3c\uc800 \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc774 \uc788\ub294\uc9c0, \uc7ac\ubb34\uc81c\ud45c \uae30\uc900 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4\uac00 \uc5bc\ub9c8\uc778\uc9c0 \ud655\uc778\ud558\uace0, \uc774\uc0ac\ud68c(\uc774\uc0ac 2\uc778 \uc774\ud558\uba74 \uc8fc\uc8fc\ucd1d\ud68c) \uacb0\uc758\ub97c \uac70\uccd0 \uc9c0\uae09\ud569\ub2c8\ub2e4. \uc911\uac04\ubc30\ub2f9 \uae08\uc561\uc740 \ubc30\ub2f9\uacb0\uc758 \uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc774\ub77c \uc815\uae30\ubc30\ub2f9\uacfc \ub098\ub204\uba74 \uc885\ud569\uc18c\ub4dd\uc138\uac00 \ubd84\uc0b0\ub418\uace0, \uac1c\uc778\uc8fc\uc8fc \uc9c0\uae09 \uc2dc 15.4% \uc6d0\ucc9c\uc9d5\uc218\u00b7\uc5f0 \uae08\uc735\uc18c\ub4dd 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \uc885\ud569\uacfc\uc138\ub77c\ub294 \ud750\ub984\uae4c\uc9c0 \uc810\uac80\ud558\uba74 \ub429\ub2c8\ub2e4. <strong>\uc808\uc138\uc758 \ucd9c\ubc1c\uc810\uc740 \ubc30\ub2f9 \uc2dc\uc810\uc774\uc9c0\ub9cc, \uadf8 \uc804\uc81c\ub294 \uc5b8\uc81c\ub098 \uc0c1\ubc95 \uc808\ucc28\uc758 \uc644\ube44\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>\uc911\uac04\ubc30\ub2f9\uc740 \uc18c\ub4dd \uadc0\uc18d \uc5f0\ub3c4\ub97c \ub098\ub220 \uc885\ud569\uc18c\ub4dd\uc138 \ub204\uc9c4 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uc720\ud6a8\ud55c \uc218\ub2e8\uc774\uc9c0\ub9cc, \uc815\uad00 \uaddc\uc815\u00b7\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4\u00b7\uc774\uc0ac\ud68c \uacb0\uc758 \uc911 \ud558\ub098\ub77c\ub3c4 \ube60\uc9c0\uba74 \ubc30\ub2f9\uae08\uc774 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub85c \ubc14\ub01d\ub2c8\ub2e4. \uc8fc\uc8fc \uad6c\uc131\uacfc \uae08\uc735\uc18c\ub4dd \uc218\uc900\uc5d0 \ub530\ub77c \uc720\ubd88\ub9ac\ub3c4 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<p class=\"calc-link\">\uc774 \uae00\uc774 \ube44\uad50\ud558\ub294 \ubc30\ub2f9\u00b7\uae09\uc5ec \uc138\ubd80\ub2f4\uc740 <a href=\"https:\/\/hoantax.co.kr\/calc\/baedang-vs-geubyeo\/\">\ubc30\ub2f9 vs \uae09\uc5ec \uacc4\uc0b0\uae30<\/a>\ub85c \uc9c1\uc811 \ub123\uc5b4 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \ud604\ud589 \uc870\ubb38 \uae30\uc900\uc774\uba70 \ub85c\uadf8\uc778 \uc5c6\uc774 \ubb34\ub8cc\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc911\uac04\ubc30\ub2f9\uc73c\ub85c \uc5bc\ub9c8\ub97c, \uc5b8\uc81c \ub098\ub220 \ubc1b\ub294 \uac83\uc774 \uc6b0\ub9ac \ud68c\uc0ac\uc5d0 \uc720\ub9ac\ud55c\uc9c0 \ud655\uc778\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775\uacfc \uc8fc\uc8fc \uad6c\uc131\uc744 \ud3ec\ud568\ud55c \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>\uc911\uac04\ubc30\ub2f9\uc740 \uc544\ubb34 \ub54c\ub098 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc774 \uc788\uc5b4\uc57c \ud558\uace0, \uc5f0 1\ud68c\uc5d0 \ud55c\ud574 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ubc94\uc704 \uc548\uc5d0\uc11c\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c462\uc870\uc7583).<\/p>\n<\/details>\n<details>\n<summary>\uc911\uac04\ubc30\ub2f9\uacfc \uc815\uae30\ubc30\ub2f9\uc740 \uc138\uae08\uc774 \ub2e4\ub978\uac00\uc694?<\/summary>\n<p>\uc138\uc728 \uc790\uccb4\ub294 \uac19\uc9c0\ub9cc \uc18c\ub4dd\uc774 \uc7a1\ud788\ub294 \ud574\uac00 \ub2e4\ub985\ub2c8\ub2e4. \uc911\uac04\ubc30\ub2f9\uc740 \uacb0\uc758\ud55c \uadf8\ud574, \uc815\uae30\ubc30\ub2f9\uc740 \uc774\ub4ec\ud574 \uc18c\ub4dd\uc774 \ub418\uc5b4, \ub098\ub220\uc11c \ud558\uba74 \uc885\ud569\uc18c\ub4dd\uc138 \ub204\uc9c4 \ubd80\ub2f4\uc744 \ubd84\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/summary>\n<p>\uac1c\uc778\uc8fc\uc8fc\uc5d0\uac8c \uc9c0\uae09\ud560 \ub54c 15.4%(\ubc30\ub2f9\uc18c\ub4dd\uc138 14% + \uc9c0\ubc29\uc18c\ub4dd\uc138 1.4%)\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uae08\uc735\uc18c\ub4dd\uc774 \uc5bc\ub9c8\ub97c \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\ub418\ub098\uc694?<\/summary>\n<p>\uc5f0\uac04 \uae08\uc735\uc18c\ub4dd(\uc774\uc790+\ubc30\ub2f9)\uc774 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\uba74 \uc885\ud569\uacfc\uc138 \ub300\uc0c1\uc774 \ub418\uc5b4 \ucc28\ub144\ub3c4 5\uc6d4\uc5d0 \uc885\ud569\uc18c\ub4dd\uc138\ub85c \uc2e0\uace0\ud569\ub2c8\ub2e4. 2\ucc9c\ub9cc\uc6d0 \uc774\ud558\ub294 \uc6d0\ucc9c\uc9d5\uc218\ub85c \uc885\uacb0\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc774\uc0ac\uac00 1\uba85\uc778 \ubc95\uc778\ub3c4 \uc911\uac04\ubc30\ub2f9\uc744 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uac00\ub2a5\ud569\ub2c8\ub2e4. \uc774\uc0ac\uac00 2\uc778 \uc774\ud558\ub77c \uc774\uc0ac\ud68c\uac00 \uc5c6\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\ub85c \uc911\uac04\ubc30\ub2f9\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub098\uc694?<\/summary>\n<p>\uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \uc790\ubcf8\uae08\u00b7\ubc95\uc815\uc900\ube44\uae08\u00b7\ubbf8\uc2e4\ud604\uc774\uc775 \ub4f1\uc744 \ube80 \uae08\uc561\uc774 \ud55c\ub3c4\uc785\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c462\uc870). \ud55c\ub3c4\ub97c \ub118\uaca8 \ubc30\ub2f9\ud558\uba74 \uc704\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc808\ucc28\ub97c \uc9c0\ud0a4\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc774\uc0ac\ud68c \uacb0\uc758 \ub4f1 \uc0c1\ubc95 \uc808\ucc28\uc5d0 \ud558\uc790\uac00 \uc788\uc73c\uba74 \ubc30\ub2f9\uae08\uc774 \uc5c5\ubb34\ubb34\uad00 \ub300\uc5ec\uae08(\uac00\uc9c0\uae09\uae08)\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc778\uc815\uc774\uc790 \uc775\uae08\uc0b0\uc785 \ub4f1 \ucd94\uac00 \uc138\uae08\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc95\uc778\uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ud560 \ub54c\ub3c4 \uc6d0\ucc9c\uc9d5\uc218\ud558\ub098\uc694?<\/summary>\n<p>\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc8fc\uc8fc \ubc30\ub2f9\uc740 \uc6d0\ucc9c\uc9d5\uc218 \ub300\uc0c1\uc774 \uc544\ub2c8\uba70, \ud574\ub2f9 \ubc30\ub2f9\uae08\uc740 \ubc95\uc778\uc8fc\uc8fc\uc758 \ubc95\uc778\uc138 \uacfc\uc138\ub300\uc0c1 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uc740 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc5d0\ub3c4 \uc601\ud5a5\uc744 \uc8fc\ub098\uc694?<\/summary>\n<p>\ubc30\ub2f9\uc18c\ub4dd\uc740 \uac74\uac15\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \ubc18\uc601\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ud53c\ubd80\uc591\uc790 \uc790\uaca9\uc774\ub098 \uc9c0\uc5ed\uac00\uc785\uc790 \ubcf4\ud5d8\ub8cc\uc5d0 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\uc5b4, \uc138\uae08\uacfc \ud568\uaed8 \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc774 \uc5c6\uc73c\uba74 \uc5b4\ub5bb\uac8c \ud558\ub098\uc694?<\/summary>\n<p>\uaddc\uc815\uc774 \uc5c6\uc73c\uba74 \uc911\uac04\ubc30\ub2f9\uc744 \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc8fc\uc8fc\ucd1d\ud68c \ud2b9\ubcc4\uacb0\uc758\ub85c \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uadfc\uac70 \uc870\ud56d\uc744 \uba3c\uc800 \ub123\uc740 \ub4a4\uc5d0 \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <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> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/interim-dividend-tax-strategy\/\">\uc911\uac04\ubc30\ub2f9 \uc808\uc138 \ud0c0\uc774\ubc0d\uacfc \ucc28\ub4f1\ubc30\ub2f9 \uc804\ub7b5<\/a><\/p>\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 \uc0c1\ubc95 \uc81c462\uc870(\ubc30\ub2f9\uac00\ub2a5\uc774\uc775)\u00b7\uc81c462\uc870\uc7583(\uc911\uac04\ubc30\ub2f9)\u00b7\uc81c458\uc870(\uc774\uc775\uc900\ube44\uae08)\u00b7\uc81c464\uc870\uc7582(\ubc30\ub2f9\uae08 \uc9c0\uae09\uc2dc\uae30) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-07)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c129\uc870(\uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 14%)\u00b7\uc81c14\uc870(\uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 2\ucc9c\ub9cc\uc6d0) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-07)<br \/>\n\u00b7 \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\u00b7\uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 \uc548\ub0b4 \u2014 \uad6d\uc138\uccad nts.go.kr<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-07<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc911\uac04\ubc30\ub2f9\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \ubbf8\ub9ac \ubc1b\ub294 \ubc30\ub2f9\uc73c\ub85c, \ubc30\ub2f9\uacb0\uc758\uac00 \uc788\ub294 \uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc73c\ub85c \uc7a1\ud799\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4861,"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 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\uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \ubbf8\ub9ac \ubc1b\ub294 \ubc30\ub2f9\uc73c\ub85c, \ubc30\ub2f9\uacb0\uc758\uac00 \uc788\ub294 \uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc73c\ub85c \uc7a1\ud799\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/3998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/comments?post=3998"}],"version-history":[{"count":10,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/3998\/revisions"}],"predecessor-version":[{"id":5600,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/3998\/revisions\/5600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4861"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=3998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=3998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=3998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}