{"id":4041,"date":"2026-03-16T09:45:00","date_gmt":"2026-03-16T00:45:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ea%b0%80%ec%a1%b1%eb%b2%95%ec%9d%b8-%ec%84%b8%ea%b8%88-%ec%a0%95%eb%a7%90-%ea%b0%95%ed%95%b4%ec%a1%8c%ec%9d%84%ea%b9%8c%ec%9a%94-%eb%b2%95%ec%9d%b8%ec%84%b8%ec%9c%a8-%ec%9d%b8%ec%83%81\/"},"modified":"2026-09-11T07:16:55","modified_gmt":"2026-09-10T22:16:55","slug":"family-corporation-tax-changes","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/family-corporation-tax-changes\/","title":{"rendered":"\uac00\uc871\ubc95\uc778, \ubc95\uc778\uc138\uc728 \uc778\uc0c1 \ub4a4 \uc808\uc138 \uc804\ub7b5 (2026)"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce586 2026-07-28 (_a) | post_id=4041 | slug(\ubd88\ubcc0)=family-corporation-tax-changes | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \ud575\uc2ec\uc694\uc57d \ud558\uc774\ube0c\ub9ac\ub4dc(\ub77c\ubca8 \uad50\uc815) \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\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>\ubd80\ub3d9\uc0b0\uc784\ub300\u00b7\uc790\uc0b0\uc6b4\uc6a9 \uc911\uc2ec\uc758 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc77c\ubc18 \ubc95\uc778\ubcf4\ub2e4 \ubb34\uac70\uc6b4 \uc138\ubd80\ub2f4\uc744 \uc9d1\ub2c8\ub2e4.<\/strong> \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04\uc5d0\ub3c4 \uc77c\ubc18 \ubc95\uc778\uc758 10%\uac00 \uc544\ub2c8\ub77c 20% \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4, \ub0ae\uc740 \uc138\uc728 \uad6c\uac04\uc758 \ud61c\ud0dd\uc774 \uc0ac\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n  <p><strong>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 \ud310\uc815 \u2014 \uc138 \uc694\uac74 \ubaa8\ub450 \ucda9\uc871 \uc2dc<\/strong><\/p>\n  <ul>\n    <li>\uc9c0\ubc30\uc8fc\uc8fc \ub4f1 \uc9c0\ubd84 50% \ucd08\uacfc + \ubd80\ub3d9\uc0b0\uc784\ub300 \uc8fc\uc5c5 \ub610\ub294 \uc784\ub300\u00b7\uc774\uc790\u00b7\ubc30\ub2f9 \ub9e4\ucd9c 50% \uc774\uc0c1 + \uc0c1\uc2dc\uadfc\ub85c\uc790 5\uba85 \ubbf8\ub9cc<\/li>\n    <li>\uc138\uc728 \uc678 \ucd94\uac00 \ubd80\ub2f4 \u2014 \uae30\uc5c5\uc5c5\ubb34\ucd94\uc9c4\ube44 \uc190\uae08 \ud55c\ub3c4 \uc808\ubc18, \uc5c5\ubb34\uc6a9\uc2b9\uc6a9\ucc28 \ud55c\ub3c4 \uc5f0 800\ub9cc\uc6d0\u2192400\ub9cc\uc6d0, \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c \uc81c\ucd9c\uc758\ubb34<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \uc790\ubcf8\uac70\ub798 \uc2b9\uacc4 \uc804\ub7b5\uc740 \uc0ac\uc2e4\uc0c1 \uc885\ub8cc<\/strong><\/p>\n  <ul>\n    <li>\ubd88\uade0\ub4f1 \uac10\uc790 \ub4f1 \uc790\ubcf8\uac70\ub798\uac00 2025\ub144 \uac1c\uc815\uc73c\ub85c \ud2b9\uc815\ubc95\uc778 \uc99d\uc5ec\uc758\uc81c \uacfc\uc138\ub300\uc0c1\uc5d0 \ud3ec\ud568 \u2014 \uc885\uc804 \ubc29\uc2dd \uc2e4\ud589 \uc2dc \uc99d\uc5ec\uc138 \ucd94\uc9d5 \ub9ac\uc2a4\ud06c<\/li>\n    <li>\uc99d\uc5ec\uc758\uc81c \uc774\uc775 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\ub85c \ud55c\uc815 \u2014 \uc2b9\uacc4\ub294 \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \ub4f1 \ub300\uc548\uc744 \ucd1d\ubd80\ub2f4 \uae30\uc900\uc73c\ub85c \ube44\uad50\ud558\ub294 \uac83\uc774 \uc21c\uc11c<\/li>\n  <\/ul>\n<\/div>\n<p class=\"hoan-byline\">\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \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>\ubd80\ub3d9\uc0b0\uc784\ub300\u00b7\ud22c\uc790\uad00\ub9ac \ubaa9\uc801\uc758 <strong>\uac00\uc871\ubc95\uc778\uc744 \uc6b4\uc601\ud558\uac70\ub098 \uc124\ub9bd\uc744 \uac80\ud1a0<\/strong>\ud558\ub294 \uc624\ub108<\/li>\n    <li>\uc790\ubcf8\uac70\ub798\ub85c \uc9c0\ubd84\uc744 \ub118\uae30\ub294 <strong>\uc2b9\uacc4 \uc808\uc138\ud50c\ub79c\uc744 \uc54c\uc544\ubcf4\ub2e4 \uc2dc\uae30\uac00 \uad81\uae08\ud55c<\/strong> \uc2b9\uacc4 \uc900\ube44 2\uc138<\/li>\n    <li>\uac00\uc871\ubc95\uc778\uc758 \uc138\ubd80\ub2f4 \uad6c\uc870\uc640 \ub300\uc548 \uc2b9\uacc4 \uc804\ub7b5\uc744 <strong>\uadfc\uac70\ub85c \ud655\uc778\ud558\ub824\ub294<\/strong> \uc7ac\ubb34 \ub2f4\ub2f9\uc790<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\uac00\uc871\ubc95\uc778\uc73c\ub85c \ub3cc\ub9ac\uba74 \uc138\uae08\uc774 \ubb34\uc870\uac74 \uac00\ubcbc\uc6cc\uc9c4\ub2e4\ub294 \ud1b5\ub150\uc740, \ubd80\ub3d9\uc0b0\uc784\ub300\ub098 \uc790\uc0b0\uc6b4\uc6a9 \uc911\uc2ec\uc758 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc5d0\ub294 \uadf8\ub300\ub85c \ud1b5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \ud574\uc678 \uc0c1\uc7a5 ETF\ub97c \uc624\ub798 \uc801\ub9bd\uc2dd\uc73c\ub85c \ubaa8\uc544\uc628 \uac1c\uc778\uc774 \uc591\ub3c4\uc138 \ubd80\ub2f4\uc774 \ucee4\uc9c0\uc790 \ud22c\uc790\uad00\ub9ac \ubaa9\uc801\uc758 \uac00\uc871\ubc95\uc778\uc744 \uc138\uc6b0\uace0, \uadf8\ub3d9\uc548 \ubaa8\uc740 \ub3c8\uc744 \uc790\ubcf8\uae08\uacfc \uac00\uc218\uae08\uc73c\ub85c \uc5b4\ub5bb\uac8c \ub098\ub220 \ub123\uc744\uc9c0 \uacc4\uc0b0\uae30\ub97c \ub450\ub4dc\ub9ac\ub294 \uad6c\uc870\uc5d0\uc11c \uc774\ub7f0 \uc624\ud574\uac00 \uc790\uc8fc \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc815\uc791 \uc138\ubd80\ub2f4\uc744 \uac00\ub974\ub294 \uac83\uc740 \uc790\ubcf8\uae08\uacfc \uac00\uc218\uae08\uc758 \ube44\uc728\uc774 \uc544\ub2c8\ub77c, \uadf8 \ubc95\uc778\uc774 \uc138\ubc95\uc0c1 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc73c\ub85c \ubd84\ub958\ub418\ub294\uc9c0 \uc5ec\ubd80\uc785\ub2c8\ub2e4. \uc774\uc790\u00b7\ubc30\ub2f9\uc774 \uc18c\ub4dd\uc758 \ub300\ubd80\ubd84\uc744 \ucc28\uc9c0\ud558\ub294 \ud22c\uc790\uad00\ub9ac \ubc95\uc778\uc740 \ubc14\ub85c \uadf8 \ubd84\ub958\uc5d0 \ub4e4\uc5b4\uac00\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc5b4\ub5a4 \ud68c\uc0ac\ub97c \ub9d0\ud558\ub294\uac00<\/h2>\n<p>\uc9c0\ubd84\u00b7\uc18c\ub4dd\u00b7\uc778\uc6d0 <strong>\uc138 \uac00\uc9c0 \uc694\uac74\uc744 \ubaa8\ub450 \uac16\ucd98 \ubc95\uc778<\/strong>\uc744 \ub9d0\ud569\ub2c8\ub2e4. \uc138\ubc95\uc740 \uc774\ub7f0 \ubc95\uc778\uc744 \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \ub300\uc0c1 \uc18c\uaddc\ubaa8 \ubc95\uc778\uc73c\ub85c \ubcf4\uc544 \ubcc4\ub3c4\uc758 \ubb34\uac70\uc6b4 \uaddc\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc694\uac74\uc740 \ub2e4\uc74c\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>\uc9c0\ubc30\uc8fc\uc8fc \ub4f1\uc774 \ubcf4\uc720\ud55c \uc8fc\uc2dd\uc774 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\uc758 <strong>50%\ub97c \ucd08\uacfc<\/strong>\ud560 \uac83<\/li>\n  <li><strong>\ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc774 \uc8fc\ub41c \uc0ac\uc5c5<\/strong>\uc774\uac70\ub098, \ubd80\ub3d9\uc0b0\uc784\ub300\uc218\uc785\u00b7\uc774\uc790\uc18c\ub4dd\u00b7\ubc30\ub2f9\uc18c\ub4dd\uc758 \ud569\uacc4\uac00 \ub9e4\ucd9c\uc561\uc758 <strong>50% \uc774\uc0c1<\/strong>\uc77c \uac83<\/li>\n  <li>\ud2b9\uc218\uad00\uacc4\uc778\uc744 \uc81c\uc678\ud55c <strong>\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 5\uba85 \ubbf8\ub9cc<\/strong>\uc77c \uac83<\/li>\n<\/ul>\n<p>\uc138 \uc694\uac74\uc744 \ud568\uaed8 \ubcf4\uba74, \uac00\uc871\uc774 \uc9c0\ubd84 \ub300\ubd80\ubd84\uc744 \uc950\uace0 \uc784\ub300\ub8cc\ub098 \uc774\uc790\u00b7\ubc30\ub2f9\uc73c\ub85c \uc18c\ub4dd\uc744 \uc62c\ub9ac\ub294 1\uc778\u00b7\uac00\uc871 \uc911\uc2ec \ubc95\uc778\uc774 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc55e\uc11c \uc608\ub85c \ub4e0 \ud22c\uc790\uad00\ub9ac \ubaa9\uc801\uc758 \uac00\uc871\ubc95\uc778\uc740 \uc774\uc790\u00b7\ubc30\ub2f9\uc774 \uc18c\ub4dd\uc758 \uc808\ubc18\uc744 \ub118\uae30\uae30 \uc26c\uc6cc, \uc774 \ubd84\ub958\uc5d0 \uadf8\ub300\ub85c \ub4e4\uc5b4\uac00\ub294 \uacbd\uc6b0\uac00 \ud754\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-4041.png\" alt=\"\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 3\uc694\uac74 \u2014 \uc9c0\ubd84 50% \ucd08\uacfc\u00b7\uc784\ub300\uae08\uc735\uc18c\ub4dd 50% \uc774\uc0c1\u00b7\uc0c1\uc2dc\uadfc\ub85c\uc790 5\uba85 \ubbf8\ub9cc\" class=\"wp-image-4560\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4041.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4041-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4041-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4041-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ubc95\uc778\uc138\uc728\uc740 \uc5bc\ub9c8\ub098 \uc62c\ub790\ub294\uac00<\/h2>\n<p><strong>\uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04\uc758 \ub0ae\uc740 \uc138\uc728\uc774 \uc0ac\ub77c\uc9c4 \uac83\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/strong> \uc77c\ubc18 \ubc95\uc778\uc740 \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558\uc5d0 10%\uc758 \ub0ae\uc740 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc9c0\ub9cc, \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc774 \uc800\uc728 \uad6c\uac04\uc744 \uc801\uc6a9\ubc1b\uc9c0 \ubabb\ud558\uace0 \uacfc\uc138\ud45c\uc900 200\uc5b5\uc6d0 \uc774\ud558 \uc804\uccb4\uc5d0 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac19\uc740 \uc18c\ub4dd\uc774\ub77c\ub3c4 \ub0ae\uc740 \uad6c\uac04\uc758 \uc138\uc728\uc774 \ub450 \ubc30\uac00 \ub418\ub294 \uc148\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uacfc\uc138\ud45c\uc900<\/th><th>\uc77c\ubc18 \ubc95\uc778<\/th><th>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>2\uc5b5\uc6d0 \uc774\ud558<\/td><td>10%<\/td><td><strong>20%<\/strong><\/td><\/tr>\n    <tr><td>2\uc5b5\uc6d0 \ucd08\uacfc~200\uc5b5\uc6d0 \uc774\ud558<\/td><td>20%<\/td><td>20%<\/td><\/tr>\n    <tr><td>200\uc5b5\uc6d0 \ucd08\uacfc~3,000\uc5b5\uc6d0 \uc774\ud558<\/td><td>22%<\/td><td>22%<\/td><\/tr>\n    <tr><td>3,000\uc5b5\uc6d0 \ucd08\uacfc<\/td><td>25%<\/td><td>25%<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>\uc774 \uc138\uc728\ud45c\ub294 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0\ubc95\uc778\uc740 2027\ub144 3\uc6d4 \uc2e0\uace0\ubd84\ubd80\ud130 \ubc18\uc601\ub418\uba70, 2025\ub144 \uadc0\uc18d\ubd84(2026\ub144 3\uc6d4 \uc2e0\uace0)\uc740 \uc885\uc804 9\/19\/21\/24% \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc9c0\uae08 \ud655\uc778\ud574\uc57c \ud560 \uac83\uc740 \uc5b4\ub290 \uc2dc\uc810 \uc18c\ub4dd\ubd80\ud130 \uc778\uc0c1\ub41c \uc138\uc728\uc774 \ubd99\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \u00a755\u00b7\u00a760\uc870\uc7582, \uc2dc\ud589\ub839 \u00a742\u2461<\/strong> \u2014 \uc18c\uaddc\ubaa8 \ubc95\uc778 20% \uc138\uc728\uacfc \ud310\uc815 \uc694\uac74<\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d\uc740 \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \ub300\uc0c1 \uc18c\uaddc\ubaa8 \ubc95\uc778(\uac19\uc740 \ubc95 \uc81c60\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638)\uc5d0 \ub300\ud574 \uacfc\uc138\ud45c\uc900 200\uc5b5\uc6d0 \uc774\ud558 \uc804\uccb4\uc5d0 20% \uc138\uc728\uc744 \uc801\uc6a9\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc77c\ubc18 \ubc95\uc778\uc758 2\uc5b5\uc6d0 \uc774\ud558 10% \uc800\uc728 \uad6c\uac04\uc774 \uc774\ub4e4\uc5d0\uac8c\ub294 \ubc30\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<p>\ub300\uc0c1 \ubc95\uc778\uc758 \uc694\uac74(\uc9c0\ubc30\uc8fc\uc8fc \uc9c0\ubd84 50% \ucd08\uacfc\u00b7\ubd80\ub3d9\uc0b0\uc784\ub300 \uc8fc\uc5c5 \ub610\ub294 \uc784\ub300\u00b7\uc774\uc790\u00b7\ubc30\ub2f9 \ub9e4\ucd9c 50% \uc774\uc0c1\u00b7\uc0c1\uc2dc\uadfc\ub85c\uc790 5\uba85 \ubbf8\ub9cc)\uc740 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c42\uc870 \uc81c2\ud56d\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc138\uc728 \ub9d0\uace0 \ub610 \uc5b4\ub5a4 \ubd80\ub2f4\uc774 \ub0a8\uc544 \uc788\ub294\uac00<\/h2>\n<p><strong>\uacbd\ube44 \uc190\uae08 \ud55c\ub3c4 \ucd95\uc18c\uc640 \uc131\uc2e4\uc2e0\uace0\ud655\uc778 \uc758\ubb34\uac00 \uadf8\ub300\ub85c \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/strong> \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc138\uc728 \uc778\uc0c1 \uc774\uc804\ubd80\ud130 \uc77c\ubc18 \ubc95\uc778\ubcf4\ub2e4 \ubb34\uac70\uc6b4 \uacbd\ube44 \uaddc\uc728\uc744 \ubc1b\uc544\uc654\uace0, \uadf8 \uc704\uc5d0 \uc138\uc728 \ubd80\ub2f4\uc774 \ub354\ud574\uc9c4 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uc77c\ubc18 \ubc95\uc778<\/th><th>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uae30\uc5c5\uc5c5\ubb34\ucd94\uc9c4\ube44(\uc811\ub300\ube44) \uc190\uae08 \ud55c\ub3c4<\/td><td>\uae30\ubcf8\u00b7\uc218\uc785\uae08\uc561 \ud55c\ub3c4 \uc804\uc561<\/td><td>\uadf8 \ud55c\ub3c4\uc758 <strong>50%<\/strong>\uae4c\uc9c0\ub9cc \uc778\uc815<\/td><\/tr>\n    <tr><td>\uc5c5\ubb34\uc6a9\uc2b9\uc6a9\ucc28 \uac10\uac00\uc0c1\uac01\ube44\u00b7\ucc98\ubd84\uc190\uc2e4 \ud55c\ub3c4<\/td><td>\uc5f0 800\ub9cc\uc6d0<\/td><td>\uc5f0 <strong>400\ub9cc\uc6d0<\/strong><\/td><\/tr>\n    <tr><td>\uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c \uc81c\ucd9c<\/td><td>\uc6d0\uce59\uc801\uc73c\ub85c \uc5c6\uc74c<\/td><td>\uc81c\ucd9c\uc758\ubb34 \ubd80\uacfc<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ubd80\ub2f4\uc740 \uc138\uc728\ub9cc\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uae30\uc5c5\uc5c5\ubb34\ucd94\uc9c4\ube44 \uc190\uae08 \ud55c\ub3c4\uac00 \uc808\ubc18\uc73c\ub85c \uc904\uace0, \uc5c5\ubb34\uc6a9\uc2b9\uc6a9\ucc28 \uac10\uac00\uc0c1\uac01\ube44\u00b7\ucc98\ubd84\uc190\uc2e4 \ud55c\ub3c4\uac00 800\ub9cc\uc6d0\uc5d0\uc11c 400\ub9cc\uc6d0\uc73c\ub85c \ub0ae\uc544\uc9c4 \uc0c1\ud0dc\uc5d0\uc11c \ucd5c\uc800 \uc138\uc728\uae4c\uc9c0 \ub450 \ubc30\ub85c \uc62c\ub790\uc2b5\ub2c8\ub2e4. \uc138\uc728\ub9cc \ubcf4\uace0 \ud310\ub2e8\ud558\uba74 \uc2e4\uc81c \uc138\ubd80\ub2f4\uc744 \ud06c\uac8c \uacfc\uc18c\ud3c9\uac00\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \uc138\uc728\ud45c\uc5d0 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\uc544 \ub193\uce58\uae30 \uc26c\uc6b4 \uc810\uc785\ub2c8\ub2e4. \uacbd\ube44\uac00 \uc808\ubc18\ub9cc \uc778\uc815\ub418\uace0 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud558\ub294 \uaddc\uc728\uc774 \uacb9\uacb9\uc774 \ub354\ud574\uc838 \uc788\ub2e4\ub294 \uc810\uc744 \ud568\uaed8 \uc0b4\ud3b4\uc57c \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-4041.png\" alt=\"\uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558 \ubc95\uc778\uc138\uc728 \uc77c\ubc18 10% vs \uac00\uc871\ubc95\uc778 20%\uc640 \ucd94\uac00\ubd80\ub2f4 3\uc885\" class=\"wp-image-4561\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4041.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4041-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4041-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4041-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uac00\uc871\ubc95\uc778\uc774 \ubc88 \uc774\uc775\uc778\ub370 \uc65c \uc8fc\uc8fc\uac00 \uc99d\uc5ec\uc138\ub97c \ub0b4\ub294\uac00<\/h2>\n<p><strong>\ubc95\uc778\uc774 \uc5bb\uc740 \uc774\uc775\uc774 \uacb0\uad6d \uc8fc\uc8fc\uc5d0\uac8c \uc774\uc804\ub41c\ub2e4\uace0 \ubcf4\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uc138\ubc95\uc740 \uc2e4\uc81c\ub85c \uc99d\uc5ec\ub97c \ubc1b\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \uac04\uc8fc\ud574 \uacfc\uc138\ud558\ub294 \uacbd\uc6b0\ub97c \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\ubc30\uc8fc\uc8fc\uc640 \uadf8 \uce5c\uc871\uc774 \uc9c0\ubd84\uc758 30% \uc774\uc0c1\uc744 \uac00\uc9c4 \ubc95\uc778(\ud2b9\uc815\ubc95\uc778)\uc774 \uadf8 \ud2b9\uc218\uad00\uacc4\uc778\uc73c\ub85c\ubd80\ud130 \uc774\uc775\uc744 \uc5bb\uc73c\uba74, \ubc95\uc778\uc774 \ubd80\ub2f4\ud558\ub294 \ubc95\uc778\uc138\uc640 \ubcc4\ub3c4\ub85c \uc8fc\uc8fc\uc5d0\uac8c \uc99d\uc5ec\uc138\ub97c \ubd80\uacfc\ud569\ub2c8\ub2e4. \uc138\ubc95\uc740 \uc774\ub97c \ud2b9\uc815\ubc95\uc778\uacfc\uc758 \uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775\uc758 \uc99d\uc5ec \uc758\uc81c\ub77c\uace0 \ubd80\ub985\ub2c8\ub2e4.<\/p>\n<p>\uc99d\uc5ec\uac00 \uc544\ub2cc \uac70\ub798\ub97c \uc99d\uc5ec\ub85c \uac04\uc8fc\ud558\ub294 \ub9cc\ud07c, \uadf8 \ub300\uc0c1 \uac70\ub798\ub294 \ubc95\uc73c\ub85c \ud55c\uc815\ud574 \uc5f4\uac70\ud569\ub2c8\ub2e4. \uc7ac\uc0b0\u00b7\uc6a9\uc5ed\uc758 \ubb34\uc0c1 \uc81c\uacf5\uc774\ub098 \uace0\u00b7\uc800\uac00 \uac70\ub798, \ucc44\ubb34 \uba74\uc81c\u00b7\uc778\uc218\u00b7\ubcc0\uc81c\uac00 \uc624\ub7ab\ub3d9\uc548 \ub300\uc0c1\uc774\uc5c8\uace0, \uc5ec\uae30\uc5d0 <strong>\uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775 \ubd84\uc5ec<\/strong>\uac00 \uc0c8\ub85c \ub354\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h2>\uc790\ubcf8\uac70\ub798\ub85c \ub118\uae30\ub358 \uc2b9\uacc4, \uc9c0\uae08\ub3c4 \uc4f8 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\uc544\ub2d9\ub2c8\ub2e4. \uc790\ubcf8\uac70\ub798\uac00 \uc99d\uc5ec\uc758\uc81c \uacfc\uc138\ub300\uc0c1\uc5d0 \ucd94\uac00\ub418\uba74\uc11c \uc0ac\uc2e4\uc0c1 \ub9c9\ud614\uc2b5\ub2c8\ub2e4.<\/strong> \ubd80\ubaa8\uac00 \uc18c\uc720\ud55c \ud68c\uc0ac\uac00 \uc790\ubcf8\uae08\uc744 \uc904\uc774\ub294 \uc790\ubcf8\uac70\ub798(\ubd88\uade0\ub4f1 \uac10\uc790 \ub4f1)\ub97c \uac70\uccd0 \uc790\ub140\uac00 \uc8fc\uc8fc\uc778 \uac00\uc871\ubc95\uc778\uc5d0 \uc99d\uc5ec\uc138 \ubd80\ub2f4 \uc5c6\uc774 \uc9c0\ubd84 \uac00\uce58\ub97c \ub118\uae30\ub358 \uc2b9\uacc4 \uc804\ub7b5\uc774 \ud55c\ub54c \uad00\uc2ec\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \uc608\uc804\uc5d0\ub294 \uc99d\uc5ec\uc758\uc81c \ub300\uc0c1 \uac70\ub798\uc5d0 \uc790\ubcf8\uac70\ub798\uac00 \ube60\uc838 \uc788\uc5c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uad6c\uba4d\uc740 <strong>2025\ub144 3\uc6d4 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uac1c\uc815<\/strong>\uc73c\ub85c \ub2eb\ud614\uc2b5\ub2c8\ub2e4. \uac1c\uc815\ubc95\uc740 \ud2b9\uc815\ubc95\uc778 \uc99d\uc5ec\uc758\uc81c \ub300\uc0c1\uc5d0 &#8216;\ubd88\uade0\ub4f1 \uac10\uc790 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud558\uc5ec \uc774\uc775\uc744 \ubd84\uc5ec\ubc1b\ub294 \uac83&#8217;\uc744 \uc2e0\uc124\ud588\uace0(\uc81c45\uc870\uc7585 \uc81c1\ud56d \uc81c3\ud638\uc7582), \uc2dc\ud589\ub839\uc740 \uadf8 \ub300\uc0c1\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uc5f4\uac70\ud588\uc2b5\ub2c8\ub2e4. \uac1c\uc815 \uc2dc\ud589 \uc774\ud6c4\uc5d0\ub3c4 \uc885\uc804\uacfc \uac19\uc740 \ubc29\uc2dd\uc73c\ub85c \uc790\ubcf8\uac70\ub798 \uc2b9\uacc4\ub97c \ubc00\uc5b4\ubd99\uc774\uba74 \uc99d\uc5ec\uc138 \ucd94\uc9d5\uc774\ub77c\ub294 \ub9ac\uc2a4\ud06c\ub97c \uadf8\ub300\ub85c \ub5a0\uc548\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a734\uc870\uc7585<\/strong> \u2014 \uacfc\uc138\ub300\uc0c1 \uc790\ubcf8\uac70\ub798\uc758 \ubc94\uc704<\/summary>\n<p>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585 \uc81c2\ud56d\uc740 \uacfc\uc138\ub300\uc0c1 \uc790\ubcf8\uac70\ub798\ub85c \ubd88\uacf5\uc815 \ube44\uc728 \ud569\ubcd1, \uc2dc\uac00\uc640 \ub2e4\ub978 \uac00\uc561\uc758 \uc2e0\uc8fc \ubc1c\ud589(\uc99d\uc790), \ubd88\uade0\ub4f1\u00b7\ubd88\uacf5\uc815 \uac10\uc790, \ud604\ubb3c\ucd9c\uc790\uc5d0 \uc758\ud55c \uace0\u00b7\uc800\uac00 \uc778\uc218, \uc804\ud658\uc0ac\ucc44 \ub4f1\uc5d0 \uc758\ud55c \uc804\ud658\u00b7\uad50\ud658, \ubd88\uade0\ub4f1 \ubc30\ub2f9, \uc8fc\uc2dd\uc758 \ud3ec\uad04\uc801 \uad50\ud658\u00b7\uc774\uc804 \ub4f1\uc744 \uc5f4\uac70\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc99d\uc5ec\uc758\uc81c \uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\ub85c \ud55c\uc815\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c5\ud56d).<\/p>\n<\/details>\n<\/div>\n\n<h2>\ud22c\uc790\uad00\ub9ac \uac00\uc871\ubc95\uc778, \uc138\uc6b0\uba74 \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \ucc28\uc774 \ub098\ub294\uac00<\/h2>\n<p>\uac19\uc740 \uc18c\ub4dd\uc774\ub77c\ub3c4 \ubc95\uc778\uc774 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc73c\ub85c \ubd84\ub958\ub418\ub294\uc9c0\uc5d0 \ub530\ub77c \uc138\uc728 \ubd80\ub2f4\uc774 \uac08\ub9bd\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6c\uc870\ub97c \ubcf4\uc5ec\uc8fc\uae30 \uc704\ud55c \uc608\uc2dc\uc774\uba70, \uc2e4\uc81c \uc218\uce58\ub294 \uc18c\ub4dd \uad6c\uc131\uacfc \uacbd\ube44 \uaddc\ubaa8\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: \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0, \uc774\uc790\u00b7\ubc30\ub2f9 \uc911\uc2ec\uc758 \ud22c\uc790\uad00\ub9ac \ubc95\uc778)<\/p>\n  <p>\uc77c\ubc18 \ubc95\uc778\uc774\ub77c\uba74 2\uc5b5\uc6d0\uc5d0 10%\uac00 \uc801\uc6a9\ub418\uc5b4 \uc0b0\ucd9c\uc138\uc561\uc740 2,000\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uac19\uc740 2\uc5b5\uc6d0\uc774\ub77c\ub3c4 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc73c\ub85c \ubd84\ub958\ub418\uba74 20%\uac00 \uc801\uc6a9\ub418\uc5b4 <strong>4,000\ub9cc\uc6d0<\/strong>\uc774 \ub418\uace0, \uc138\uc728\ub9cc\uc73c\ub85c <strong>2,000\ub9cc\uc6d0<\/strong>\uc774 \ub354 \ub098\uc635\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uae30\uc5c5\uc5c5\ubb34\ucd94\uc9c4\ube44 \ud55c\ub3c4 \uc808\ubc18, \uc5c5\ubb34\uc6a9\uc2b9\uc6a9\ucc28 \ud55c\ub3c4 \uc808\ubc18\uae4c\uc9c0 \uacb9\uce58\uba74 \uc2e4\uc9c8 \uaca9\ucc28\ub294 \ub354 \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n  <p>\uc815\ud655\ud55c \uae08\uc561\uc740 \ubc95\uc778\uc758 \uc18c\ub4dd \uad6c\uc131\u00b7\uacbd\ube44\u00b7\uc9c0\ubd84 \uad6c\uc870\ub97c \ud655\uc778\ud55c \ub4a4 \ud310\ub2e8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud310\uc815\uc774 \ud68c\uc218 \uc124\uacc4\ubcf4\ub2e4 \uba3c\uc800<\/strong><\/p>\n  <p>\uc790\ubcf8\uae08\uacfc \uac00\uc218\uae08\uc744 \uc5b4\ub5bb\uac8c \ub098\ub220 \ub123\ub290\ub0d0\ub294 \ud68c\uc218 \ub2e8\uacc4\uc758 \ubb38\uc81c\uc77c \ubfd0, \uadf8\ubcf4\ub2e4 \uc55e\uc11c \uc774 \ubc95\uc778\uc774 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 \uc694\uac74\uc5d0 \uac78\ub9ac\ub294\uc9c0\ubd80\ud130 \ubd10\uc57c \ud569\ub2c8\ub2e4. \ub9cc\ub2a5 \uc808\uc138\ubc95\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc808\uac10 \uc138\uc561, \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \ub4f1 \ub300\uc548, \uc2e4\ud589\uc5d0 \ub4dc\ub294 \uc790\uae08\uacfc \uc138\uae08 \uaddc\ubaa8\ub97c \ud568\uaed8 \ub530\uc838 \uc21c\uc11c\ub97c \uc7a1\uc740 \ub4a4 \uc2e4\ud589\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub824\uc6b4 \uac70\ub798\uc77c\uc218\ub85d \uc2e4\ud589 \uc804 \uac80\ud1a0\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc9c0\uae08 \ubb34\uc5c7\ubd80\ud130 \ubd10\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uba3c\uc800 \ubc95\uc778\uc774 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 \uc694\uac74(\uc9c0\ubd84 50% \ucd08\uacfc\u00b7\uc784\ub300 \ub610\ub294 \uc774\uc790\u00b7\ubc30\ub2f9 \ub9e4\ucd9c 50% \uc774\uc0c1\u00b7\uc0c1\uc2dc\uadfc\ub85c\uc790 5\uba85 \ubbf8\ub9cc)\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud310\uc815\ud558\uace0, \ud574\ub2f9\ud55c\ub2e4\uba74 20% \uc138\uc728\uacfc \uacbd\ube44 \ud55c\ub3c4 \ucd95\uc18c\ub97c \ubc18\uc601\ud574 \uc2e4\uc81c \uc138\ubd80\ub2f4\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/strong> \uc2b9\uacc4\ub97c \uc5fc\ub450\uc5d0 \ub480\ub2e4\uba74 \uc790\ubcf8\uac70\ub798 \ub300\uc2e0 \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \ub4f1 \ub0a8\uc544 \uc788\ub294 \uc81c\ub3c4\uc801 \ub300\uc548\uc744 \ucd1d\ubd80\ub2f4 \uae30\uc900\uc73c\ub85c \ube44\uad50\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uac00\uc871\ubc95\uc778 \uc138\ubd80\ub2f4 \uac80\ud1a0\uc758 \uccab \ub2e8\uacc4\ub294 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 \uc694\uac74 \ud310\uc815\uc774\uace0, \uc2b9\uacc4 \uc124\uacc4\ub294 \uadf8 \uacb0\uacfc \uc704\uc5d0\uc11c \ub2e4\uc2dc \uc9dc\uc57c \ud569\ub2c8\ub2e4.\uc774\ubbf8 \uac00\uc871\ubc95\uc778\uc744 \uc6b4\uc601 \uc911\uc774\ub77c\uba74 \uc18c\ub4dd \ubd84\uc0b0 \uad6c\uc870\ub97c \ub2e4\uc2dc \ubcf4\ub294 \ud3b8\uc774 \uc720\ub9ac\ud558\uace0, \uc2e0\uc124\uc744 \uac80\ud1a0\ud558\ub294 \ub2e8\uacc4\ub77c\uba74 \uc9c0\ubd84 \uc124\uacc4\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \uc2e4\uc81c \uc138\ubd80\ub2f4\uc774 \uc5bc\ub9c8\ub098 \ub418\ub294\uc9c0, \uc790\ubcf8\uac70\ub798 \ub300\uc2e0 \uc5b4\ub5a4 \uc2b9\uacc4 \ubc29\ubc95\uc774 \uc720\ub9ac\ud55c\uc9c0 \ud655\uc778\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac\uc758 \uc18c\ub4dd \uad6c\uc131\uacfc \uc9c0\ubd84 \uad6c\uc870\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>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc5b4\ub5a4 \ud68c\uc0ac\ub97c \ub9d0\ud558\ub098\uc694?<\/summary><p>\uc9c0\ubc30\uc8fc\uc8fc \ub4f1\uc758 \uc9c0\ubd84\uc774 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\uc758 50%\ub97c \ucd08\uacfc\ud558\uace0, \ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc774 \uc8fc\uc5c5\uc774\uac70\ub098 \uc784\ub300\u00b7\uc774\uc790\u00b7\ubc30\ub2f9\uc18c\ub4dd\uc774 \ub9e4\ucd9c\uc758 50% \uc774\uc0c1\uc774\uba70, \ud2b9\uc218\uad00\uacc4\uc778\uc744 \uc81c\uc678\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 5\uba85 \ubbf8\ub9cc\uc778 \ubc95\uc778\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac00\uc871\ubc95\uc778 \ubc95\uc778\uc138\uc728\uc774 \uc5bc\ub9c8\ub098 \uc62c\ub790\ub098\uc694?<\/summary><p>\uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04\uc758 \ub0ae\uc740 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc9c0 \ubabb\ud558\uace0, 200\uc5b5\uc6d0 \uc774\ud558 \uc804\uccb4\uc5d0 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc77c\ubc18 \ubc95\uc778\uc758 2\uc5b5\uc6d0 \uc774\ud558 10%\uc640 \ube44\uad50\ud558\uba74 \ub450 \ubc30\uc785\ub2c8\ub2e4. \uc774 \uc138\uc728\uc740 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub418\uba70, 12\uc6d4 \uacb0\uc0b0\ubc95\uc778 \uae30\uc900\uc73c\ub85c 2025\ub144 \uadc0\uc18d\ubd84(2026\ub144 3\uc6d4 \uc2e0\uace0)\uae4c\uc9c0\ub294 \uc885\uc804 9\/19\/21\/24% \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc77c\ubc18 \uc911\uc18c\uae30\uc5c5\ub3c4 \uc138\uc728\uc774 \uc624\ub974\ub098\uc694?<\/summary><p>\uc774 20% \uc801\uc6a9\uc740 \uc694\uac74\uc744 \uac16\ucd98 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778(\uc131\uc2e4\uc2e0\uace0\ud655\uc778 \ub300\uc0c1)\uc5d0 \ud55c\ud569\ub2c8\ub2e4. \uc77c\ubc18 \ubc95\uc778\uc758 2\uc5b5\uc6d0 \uc774\ud558 10% \uc800\uc728 \uad6c\uac04\uc740 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc138\uc728 \ub9d0\uace0 \ub2e4\ub978 \ubd80\ub2f4\ub3c4 \uc788\ub098\uc694?<\/summary><p>\uae30\uc5c5\uc5c5\ubb34\ucd94\uc9c4\ube44 \uc190\uae08 \ud55c\ub3c4\uac00 \uc808\ubc18\uc73c\ub85c \uc904\uace0, \uc5c5\ubb34\uc6a9\uc2b9\uc6a9\ucc28 \uac10\uac00\uc0c1\uac01\ube44\u00b7\ucc98\ubd84\uc190\uc2e4 \ud55c\ub3c4\uac00 800\ub9cc\uc6d0\uc5d0\uc11c 400\ub9cc\uc6d0\uc73c\ub85c \ub0ae\uc544\uc9c0\uba70, \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c \uc81c\ucd9c\uc758\ubb34\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud2b9\uc815\ubc95\uc778 \uc99d\uc5ec\uc758\uc81c\uac00 \ubb34\uc5c7\uc778\uac00\uc694?<\/summary><p>\uc9c0\ubc30\uc8fc\uc8fc\uc640 \uce5c\uc871\uc774 \uc9c0\ubd84 30% \uc774\uc0c1\uc744 \uac00\uc9c4 \ubc95\uc778\uc774 \ud2b9\uc218\uad00\uacc4\uc778\uc73c\ub85c\ubd80\ud130 \uc774\uc775\uc744 \uc5bb\uc73c\uba74, \uadf8 \uc774\uc775\uc774 \uc8fc\uc8fc\uc5d0\uac8c \uc774\uc804\ub41c \uac83\uc73c\ub85c \ubcf4\uc544 \uc8fc\uc8fc\uc5d0\uac8c \uc99d\uc5ec\uc138\ub97c \ubd80\uacfc\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b4\ub5a4 \uac70\ub798\uac00 \uc99d\uc5ec\uc758\uc81c \ub300\uc0c1\uc5d0 \uc0c8\ub85c \ucd94\uac00\ub410\ub098\uc694?<\/summary><p>\ubd88\uade0\ub4f1 \uac10\uc790 \ub4f1 \uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775 \ubd84\uc5ec\uac00 \ucd94\uac00\ub410\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839\uc740 \ubd88\uacf5\uc815 \ud569\ubcd1\u00b7\uc99d\uc790\u00b7\uac10\uc790, \ud604\ubb3c\ucd9c\uc790, \uc804\ud658\uc0ac\ucc44 \uc804\ud658, \ubd88\uade0\ub4f1 \ubc30\ub2f9, \uc8fc\uc2dd\uc758 \ud3ec\uad04\uc801 \uad50\ud658\u00b7\uc774\uc804 \ub4f1\uc744 \uc5f4\uac70\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc790\ubcf8\uac70\ub798\ub85c \ub118\uae30\ub358 \uc2b9\uacc4 \uc808\uc138\ud50c\ub79c\uc740 \uc9c0\uae08\ub3c4 \ub418\ub098\uc694?<\/summary><p>\uc790\ubcf8\uac70\ub798\uac00 \uc99d\uc5ec\uc758\uc81c \ub300\uc0c1\uc5d0 \ucd94\uac00\ub418\ub294 \uac1c\uc815\uc774 2025\ub144 3\uc6d4 \ud655\uc815\ub418\uba74\uc11c \uc0ac\uc2e4\uc0c1 \ub9c9\ud614\uc2b5\ub2c8\ub2e4. \uac1c\uc815 \uc2dc\ud589 \uc804 \uac70\ub798\ubd84\uacfc\ub294 \uad6c\ubd84\ud574 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc99d\uc5ec\uc758\uc81c\uc774\uc775\uc774 \uc801\uc5b4\ub3c4 \ubb34\uc870\uac74 \uacfc\uc138\ub418\ub098\uc694?<\/summary><p>\uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud55c \uc99d\uc5ec\uc758\uc81c\ub294 \uc99d\uc5ec\uc758\uc81c \uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\ub85c \ud55c\uc815\ub429\ub2c8\ub2e4. \uae08\uc561\uc774 \uadf8 \uc544\ub798\uc774\uba74 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud22c\uc790\uad00\ub9ac \ubaa9\uc801\uc73c\ub85c \uc138\uc6b4 \uac00\uc871\ubc95\uc778\ub3c4 \ub300\uc0c1\uc778\uac00\uc694?<\/summary><p>\uc774\uc790\u00b7\ubc30\ub2f9\uc18c\ub4dd\uc774 \ub9e4\ucd9c\uc758 50% \uc774\uc0c1\uc774\uba74 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778 \uc694\uac74\uc5d0 \ub4e4\uc5b4\uac00\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \uc790\ubcf8\uae08\uacfc \uac00\uc218\uae08 \ube44\uc728\uc744 \uc815\ud558\uae30 \uc804\uc5d0 \uc774 \ubd84\ub958 \uc5ec\ubd80\ubd80\ud130 \ud655\uc778\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uadf8\ub7fc \uc2b9\uacc4\ub294 \uc5b4\ub5bb\uac8c \uc900\ube44\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \ub4f1 \uc81c\ub3c4\uc801 \ub300\uc548, \uc2e4\uc81c \uc808\uac10 \uc138\uc561, \uc2e4\ud589 \uc790\uae08\uacfc \uc138\uae08 \uaddc\ubaa8\ub97c \ud568\uaed8 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub824\uc6b4 \uac70\ub798\uc778 \ub9cc\ud07c \uc2e4\ud589 \uc804 \uac80\ud1a0\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/family-business-inheritance-deduction-guide\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uc694\uac74\uacfc \ud65c\uc6a9 \uac00\uc774\ub4dc<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/unlisted-stock-supplementary-valuation\/\">\ube44\uc0c1\uc7a5\uc8fc\uc2dd \ubcf4\ucda9\uc801 \ud3c9\uac00, \uc21c\uc190\uc775\u00b7\uc21c\uc790\uc0b0\uac00\uce58 \uacc4\uc0b0\ubc95<\/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 \uc81c55\uc870(\uc138\uc728)\u00b7\uc81c25\uc870 \uc81c5\ud56d\u00b7\uc81c27\uc870\uc7582 \uc81c5\ud56d\u00b7\uc81c60\uc870\uc7582, \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c42\uc870 \uc81c2\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<br>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c45\uc870\uc7585, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-10<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ubd80\ub3d9\uc0b0\uc784\ub300\u00b7\uc790\uc0b0\uc6b4\uc6a9 \uc911\uc2ec\uc758 \uc18c\uaddc\ubaa8 \uac00\uc871\ubc95\uc778\uc740 \uc77c\ubc18 \ubc95\uc778\ubcf4\ub2e4 \ubb34\uac70\uc6b4 \uc138\ubd80\ub2f4\uc744 \uc9d1\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4905,"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":"default","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 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