{"id":4051,"date":"2026-03-19T09:30:00","date_gmt":"2026-03-19T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ec%97%b0%ea%b5%ac%c2%b7%ec%9d%b8%eb%a0%a5%ea%b0%9c%eb%b0%9c%eb%b9%84-%ec%84%b8%ec%95%a1%ea%b3%b5%ec%a0%9c-%ec%82%ac%ed%9b%84%ea%b2%80%ec%a6%9d%ec%97%90%ec%84%9c-%eb%b6%80%ec%9d%b8%eb%8b%b9%ed%95%98\/"},"modified":"2026-07-30T17:12:02","modified_gmt":"2026-07-30T08:12:02","slug":"rnd-tax-credit-post-management","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/rnd-tax-credit-post-management\/","title":{"rendered":"\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\ud6c4\uad00\ub9ac \ucd1d\uc815\ub9ac"},"content":{"rendered":"<!-- \u2460 \ud575\uc2ec\uc694\uc57d -->\n<div class=\"hoan-box hoan-summary\">\n  <p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n  <p><strong>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44(R&amp;D) \uc138\uc561\uacf5\uc81c\ub294 \uc808\uc138 \ud6a8\uacfc\uac00 \ud070 \ub9cc\ud07c \uc0ac\ud6c4\uac80\uc99d\uc774 \uac15\ud654\ub418\uace0 \uc788\uc5b4, \uc2e0\uccad\ubcf4\ub2e4 \uc785\uc99d\uc774 \uad00\uac74\uc785\ub2c8\ub2e4.<\/strong> \uc911\uc18c\uae30\uc5c5\uc740 \ub2f9\uae30 \ubc1c\uc0dd \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\uc758 25%(\uc9c1\uc804 \uacfc\uc138\uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00\ubd84\uc740 50%) \ubc29\uc2dd\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc9c0\ub9cc(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870), \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uacfc \uc9c0\ucd9c\uc744 \uc99d\uba85\ud558\uc9c0 \ubabb\ud558\uba74 \uc774\ubbf8 \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc5d0 \uac00\uc0b0\uc138\uae4c\uc9c0 \ub354\ud574 \ucd94\uc9d5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <p><strong>\ud68c\uc0ac\uac00 \uc9c1\uc811 \uac16\ucdb0\uc57c \ud560 \uc5f0\uad6c\uae30\ub85d<\/strong><\/p>\n  <ul>\n    <li>\uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\u00b7\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\u00b7\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8 \u2014 \uc138\ubb34\ub300\ub9ac\uc778\uc774 \uc544\ub2c8\ub77c \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00<\/li>\n    <li>\uacfc\uc138\ub2f9\uad6d\uc758 \uc810\uac80\uc740 \ub450 \ucd95 \u2014 \u2460\uc2e4\uc81c \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc774 \uc788\uc5c8\ub294\uc9c0 \u2461\uadf8 \uc9c0\ucd9c(\ud2b9\ud788 \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc778\uac74\ube44)\uc774 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0<\/li>\n  <\/ul>\n  <p><strong>\ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\uc744 \ub54c\uc758 \uc548\uc804\uc7a5\uce58<\/strong><\/p>\n  <ul>\n    <li>\uacf5\uc81c \uc801\uc815\uc131\uc774 \ubd88\ud655\uc2e4\ud558\uba74 \uad6d\uc138\uccad \u300c\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4\u300d\ub85c \uc2e0\uccad \uc804\uc5d0 \ubbf8\ub9ac \ud310\ub2e8\ubc1b\uc544 \ubd88\ud655\uc2e4\uc131\uc744 \ub0ae\ucd9c \uc218 \uc788\uc74c<\/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\uad6c\uc804\ub2f4\ubd80\uc11c\ub97c \uc6b4\uc601\ud558\uba70 <strong>R&amp;D \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad<\/strong>\ud558\ub824\ub294 \uc911\uc18c\uae30\uc5c5 \ub300\ud45c\u00b7CFO<\/li>\n    <li>\uc0ac\ud6c4\uac80\uc99d\u00b7\uc138\ubb34\uc870\uc0ac\uc5d0\uc11c <strong>\uacf5\uc81c \ubd80\uc778\uacfc \ucd94\uc9d5\uc774 \uac71\uc815<\/strong>\ub418\ub294 \uc7ac\ubb34 \ub2f4\ub2f9\uc790<\/li>\n    <li>\uc5f0\uad6c\uc99d\ube59\u00b7\uc778\uac74\ube44 \uad00\ub9ac\ub85c <strong>\ucd94\uc9d5 \ub9ac\uc2a4\ud06c\ub97c \ubbf8\ub9ac \uc904\uc774\ub824\ub294<\/strong> \uacbd\uc601\uc790<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>R&amp;D \uc138\uc561\uacf5\uc81c\ub294 \ubc1b\ub294 \uac83\ubcf4\ub2e4 \uc9c0\ud0a4\ub294 \uac83\uc774 \uc5b4\ub835\uace0, \uc9c0\ud0a4\ub294 \ud798\uc740 \ud68c\uc0ac\uac00 \uc9c1\uc811 \ub0a8\uae34 \uc5f0\uad6c\uae30\ub85d\uc5d0\uc11c \ub098\uc635\ub2c8\ub2e4.<\/strong> \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c\ub97c \uc6b4\uc601\ud558\ub294 \ub300\ud45c\ub2d8\uacfc \uc7ac\ubb34\ud300\uc7a5\ub4e4\uc774 \ud754\ud788 \ubb3b\uc2b5\ub2c8\ub2e4. &#8220;\uc6b0\ub9ac\ub3c4 R&amp;D \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\ub294\ub370, \ub098\uc911\uc5d0 \ucd94\uc9d5\ub2f9\ud558\uc9c0 \uc54a\uc73c\ub824\uba74 \ubb34\uc5c7\uc744 \ucc59\uaca8\uc57c \ud558\ub098\uc694?&#8221; \ud604\uc7a5\uc5d0\uc11c \ubb38\uc81c\uac00 \ub418\ub294 \uc9c0\uc810\uc740 \uc2e0\uccad\uc774 \uc544\ub2c8\ub77c, \uba87 \ub144 \ub4a4 \uc0ac\ud6c4\uac80\uc99d\uc5d0\uc11c \ud65c\ub3d9\uacfc \uc9c0\ucd9c\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\ub294 \uc21c\uac04\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c \uc5f0\uad6c\uae30\ub85d \uc791\uc131\u00b7\ubcf4\uad00\uc758\ubb34\uac00 \uba85\ubb38\ud654\ub418\uace0 \uad6d\uc138\uccad\uc758 R&amp;D \uc0ac\ud6c4\uac80\uc99d\ub3c4 \uac08\uc218\ub85d \uac15\ud654\ub418\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0, \ucc98\uc74c\ubd80\ud130 \uc99d\ube59\uc744 \uac16\ucdb0 \ub450\ub294 \ud68c\uc0ac\uac00 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\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-4051-r2.png\" alt=\"\uc911\uc18c\uae30\uc5c5 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \ub2f9\uae30 \ubc1c\uc0dd\ubd84 25%, \uc9c1\uc804 \uacfc\uc138\uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00\ubd84 50%\ub85c \uacf5\uc81c \u2014 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 1\uc5b5\uc6d0 \uc9c0\ucd9c \uc2dc \ub2f9\uae30\ubd84 25%\uba74 2,500\ub9cc\uc6d0 \uacf5\uc81c\uc774\uc9c0\ub9cc, \ud65c\ub3d9\u00b7\uc9c0\ucd9c\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 \uc774 \uae08\uc561\uc774 \uac00\uc0b0\uc138\uc640 \ud568\uaed8 \ucd94\uc9d5\ub420 \uc218 \uc788\ub2e4\" class=\"wp-image-5069\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4051-r2.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4051-r2-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4051-r2-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4051-r2-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \uc5b4\ub5a4 \uc81c\ub3c4\uc778\uac00<\/h2>\n<p><strong>\uc5f0\uad6c\uac1c\ubc1c\uc5d0 \uc9c0\ucd9c\ud55c \ube44\uc6a9\uc758 \uc77c\uc815\ub960\uc744 \uc138\uae08\uc5d0\uc11c \uacf5\uc81c\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \uacfc\ud559\uc801 \uc9c4\uc804, \uc0c8\ub85c\uc6b4 \uc11c\ube44\uc2a4 \uac1c\ubc1c, \uc784\uc9c1\uc6d0 \uad50\uc721 \ub4f1\uc744 \uc704\ud574 \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c\ub97c \uc6b4\uc601\ud558\uac70\ub098 \ub2e4\ub978 \uae30\uad00\uacfc \uacf5\ub3d9\uc5f0\uad6c\ud558\uba70 \uc9c0\ucd9c\ud55c <strong>\uc778\uac74\ube44\u00b7\uc7ac\ub8cc\ube44 \ub4f1<\/strong>\uc774 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc740 \ud574\ub2f9 \uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\uc758 \uc77c\uc815\ub960\uc744 \uacf5\uc81c\ubc1b\uace0, \uc804\ub144\ubcf4\ub2e4 \ub298\uc5b4\ub09c \uc99d\uac00\ubd84\uc5d0\ub294 \ub354 \ub192\uc740 \uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n  <p><strong>\uad00\ub828 \ubc95\ub839 \u2014 \uacf5\uc81c\uc728\uacfc \uadfc\uac70 \uc870\ubb38<\/strong><\/p>\n  <p>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870\uc5d0 \ub530\ub77c \uc911\uc18c\uae30\uc5c5\uc740 \ub2f9\uae30 \ubc1c\uc0dd \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44(\uc77c\ubc18 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uae30\uc900)\uc758 <strong>25%<\/strong>(\uc9c1\uc804 \uacfc\uc138\uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00\ubd84 \ubc29\uc2dd\uc740 <strong>50%<\/strong>)\ub97c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e0\uc131\uc7a5\u00b7\uc6d0\ucc9c\uae30\uc220, \uad6d\uac00\uc804\ub7b5\uae30\uc220 \uc5f0\uad6c\uac1c\ubc1c\ube44\ub294 \ubcc4\ub3c4\uc758 \ub354 \ub192\uc740 \uacf5\uc81c\uc728 \ud2b8\ub799\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uacf5\uc81c \ubc29\uc2dd\u00b7\uc728\uc740 \uac1c\uc815\uc774 \uc7a6\uc73c\ubbc0\ub85c, \uc2e0\uace0 \uc5f0\ub3c4\uc758 \ud604\ud589 \uaddc\uc815\uc744 \uae30\uc900\uc73c\ub85c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc758 \uc815\uc758\uc640 \uc5f0\uad6c\uae30\ub85d \uc791\uc131\u00b7\ubcf4\uad00\uc758\ubb34\ub294 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c9\uc870 \ub4f1\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uacc4\uc0b0 \uad6c\uc870 \uc608\uc2dc<\/strong> (\uac00\uc815: \uacf5\uc81c \uc694\uac74\uc744 \uac16\ucd98 \uc911\uc18c\uae30\uc5c5\uc774 \ub2f9\uae30\uc5d0 \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc778\uac74\ube44 \ub4f1 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\ub85c 1\uc5b5\uc6d0\uc744 \uc9c0\ucd9c\ud55c \uacbd\uc6b0)<\/p>\n  <p>\ub2f9\uae30\ubd84 25% \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\uba74 \uacf5\uc81c\uc138\uc561\uc740 <strong>2,500\ub9cc\uc6d0<\/strong>\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 2,500\ub9cc\uc6d0\uc740 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uacfc \uc9c0\ucd9c\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 \uc0ac\ud6c4\uac80\uc99d\uc5d0\uc11c \uac00\uc0b0\uc138\uc640 \ud568\uaed8 \ucd94\uc9d5\ub420 \uc218 \uc788\ub294 \uae08\uc561\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4. \uc2e4\uc81c \uacf5\uc81c\uc561\uc740 \ud68c\uc0ac\uc758 \uc9c0\ucd9c \uad6c\uc131\uacfc \uc2e0\uace0 \uc5f0\ub3c4\uc758 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \uc801\uc6a9 \uc804\uc5d0 \ubc29\uc2dd\ubcc4 \uc720\ubd88\ub9ac\uc640 \uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\ub97c \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc5b4\ub5a4 \uc11c\ub958\ub97c \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\u00b7\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\u00b7\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8 \ub124 \uac00\uc9c0\uac00 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/strong> \uc138\ubb34\ub300\ub9ac\uc778\uc740 \uc5f0\uad6c \ub0b4\uc6a9\uc744 \uc54c\uae30 \uc5b4\ub824\uc6cc \ub300\uc2e0 \uc791\uc131\ud558\ub294 \ub370 \ud55c\uacc4\uac00 \uc788\uc73c\ubbc0\ub85c, \uc2e0\uace0 \uc804\uc5d0 \ud68c\uc0ac\uac00 \uc9c1\uc811 \uac16\ucdb0 \ub450\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n  <li><strong>\uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c<\/strong>: \uc5f0\uad6c\uacfc\uc81c\uba85\uc744 \uc21c\uc11c\ub300\ub85c \uae30\uc7ac\ud55c \ud45c. \uc2e0\uace0 \uc804 \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\ud574 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uc804\ub2ec\ud569\ub2c8\ub2e4(\uc138\ubb34\uc11c \uc81c\ucd9c \uc11c\ub958).<\/li>\n  <li><strong>\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c<\/strong>: \uac01 \uc5f0\uad6c\ubcc4 \ubaa9\ud45c\u00b7\uc8fc\uc694\ub0b4\uc6a9\u00b7\ucc29\uc218\uc2dc\uc810\u00b7\ud22c\uc785 \uc608\uc0c1 \uc778\ub825 \ubc0f \ube44\uc6a9 \ub4f1 \uc218\ud589\uacc4\ud68d. \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c<\/strong>: \uac01 \uc5f0\uad6c\ubcc4 \uc8fc\uc694\ub0b4\uc6a9\u00b7\uc218\ud589\uae30\uac04\u00b7\uc218\ud589\ubd80\uc11c\u00b7\ud22c\uc785\uc778\ub825\u00b7\uc131\uacfc \ubc0f \uc785\uc99d\uc11c\ub958\ub97c \ucca8\ubd80. \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc5f0\uad6c\ub178\ud2b8<\/strong>: \uc5f0\uad6c\uacfc\uc81c\ubcc4 \uc9c4\ud589 \ub0b4\uc6a9\u00b7\ucc38\uc5ec\uc778\ub825\u00b7\uc9c4\ucc99\ub3c4\u00b7\uc2e4\ud604 \ub0b4\uc6a9\uc744 \uc77c\uc815 \uc8fc\uae30\ub85c \uae30\ub85d\ud55c \uc5f0\uad6c\uc77c\uc9c0. \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n  <p>\uc2e4\ubb34\uc5d0\uc11c \uc704\ud5d8\ud55c \uc870\ud569\uc740 \uacf5\uc81c\ub294 \ub9e4\ub144 \ubc1b\ub294\ub370 \uc5f0\uad6c\uae30\ub85d\uc740 \uc5c6\ub294 \uc0c1\ud0dc\uc785\ub2c8\ub2e4. \uc5f0\uad6c\ub178\ud2b8\uc640 \ud68c\uc758\ub85d, \uc9c0\uc2dd\uc7ac\uc0b0\uad8c \uac19\uc740 \uc99d\uac70\uac00 \uc5c6\uc73c\uba74 \ud65c\ub3d9 \uc790\uccb4\uac00 \ubd80\uc778\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc644\ubcbd\ud55c \uc591\uc2dd\ubcf4\ub2e4, \uacfc\uc81c\uac00 \uc9c4\ud589\ub420 \ub54c \uadf8\ub54c\uadf8\ub54c \uae30\ub85d\uc744 \ub0a8\uae30\ub294 \uc2b5\uad00\uc774 \ubc29\uc5b4\ub9c9\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<!-- \u2463-2 [4223 \ud761\uc218] \uc11c\ub958 \uc791\uc131\u00b7\ubcf4\uad00 \uc758\ubb34 \uc2dc\uc810 + \uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c \uc5ed\ud560 + \ubbf8\ube44\/\uad6c\ube44 \ub300\ube44 -->\n<h2>\uc11c\ub958 \uc791\uc131\u00b7\ubcf4\uad00 \uc758\ubb34\ub294 \uc5b8\uc81c\ubd80\ud130 \uc0dd\uacbc\ub294\uac00<\/h2>\n<p><strong>2019\ub144 \uc138\ubc95\uac1c\uc815\uc5d0 \ub530\ub77c 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc138\uc561\uacf5\uc81c \uc2e0\uccad\ubd84\ubd80\ud130 \uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\uc640 \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\ub97c \uc791\uc131\u00b7\ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc55e\uc758 \ub124 \uac00\uc9c0 \uc11c\ub958 \uac00\uc6b4\ub370 \uacc4\ud68d\uc11c\uc640 \ubcf4\uace0\uc11c\ub294 \uc774 \uc2dc\uc810\ubd80\ud130 \uc791\uc131\u00b7\ubcf4\uad00\uc774 \uba85\uc2dc\uc801\uc73c\ub85c \uc694\uad6c\ub418\uae30 \uc2dc\uc791\ud588\uace0, \uc774\uc804\uc5d0 \uacf5\uc81c\ub97c \ubc1b\uc544 \uc654\ub354\ub77c\ub3c4 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uc2e0\uccad\ubd84\uc740 \uc774 \uc694\uac74\uc744 \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \uc0ac\ud6c4\uad00\ub9ac \ub2e8\uacc4\uc5d0\uc11c \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc0ac\ud6c4\uad00\ub9ac\uac00 \uc911\uc694\ud55c \uc774\uc720\ub294 \uacf5\uc81c \uc5ec\ubd80\uac00 \uc0ac\ud6c4\uc5d0 \ub2e4\uc2dc \uac80\uc99d\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc138\uc561\uacf5\uc81c\ub294 \uc2e0\uccad \ub2f9\uc2dc \ud68c\uc0ac\uc758 \ud310\ub2e8\uc73c\ub85c \uc801\uc6a9\ud558\uc9c0\ub9cc, \uc774\ud6c4 \uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\uc774\ub098 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uacfc \ube44\uc6a9\uc758 \uc801\uc815\uc131\uc744 \ub2e4\uc2dc \ub530\uc9d1\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc5f0\uad6c\ub97c \ud588\ub354\ub77c\ub3c4 \uadf8 \uc0ac\uc2e4\uc744 \uc11c\ub958\ub85c \ubcf4\uc5ec \uc8fc\uc9c0 \ubabb\ud558\uba74 \uacf5\uc81c\uac00 \ud754\ub4e4\ub9bd\ub2c8\ub2e4. \uc0ac\ud6c4\uad00\ub9ac\ub294 &#8216;\uc5f0\uad6c\ub97c \ud588\ub2e4&#8217;\uac00 \uc544\ub2c8\ub77c &#8216;\uc5f0\uad6c\ub97c \ud588\uc74c\uc744 \uc99d\uba85\ud560 \uc218 \uc788\ub2e4&#8217;\uc758 \ubb38\uc81c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n  <p><strong>\uad00\ub828 \ubc95\ub839 \u2014 \uc99d\uac70\uc11c\ub958 \uc791\uc131\u00b7\ubcf4\uad00 \uc758\ubb34<\/strong><\/p>\n  <p>2019\ub144 \uc138\ubc95\uac1c\uc815\uc5d0 \ub530\ub77c 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub300\ud55c \uc138\uc561\uacf5\uc81c \uc2e0\uccad\ubd84\ubd80\ud130 \uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\uc640 \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\ub97c \uc791\uc131\u00b7\ubcf4\uad00\ud558\ub3c4\ub85d \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \ubc0f \uac19\uc740 \ubc95 \uc2dc\ud589\ub839\uc0c1 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc99d\uac70\uc11c\ub958 \uaddc\uc815). \uc774 \uc11c\ub958\ub294 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\ub294 \uae30\uc5c5\uc774 \uc2a4\uc2a4\ub85c \uc791\uc131\u00b7\ubcf4\uad00\ud574\uc57c \ud558\ub294 \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<p>\uacc4\ud68d\uc11c\uc640 \ubcf4\uace0\uc11c\ub294 \uc5ed\ud560\uc774 \ub2e4\ub985\ub2c8\ub2e4. \uacc4\ud68d\uc11c\ub294 \uc5f0\uad6c\ub97c \uc2dc\uc791\ud558\uae30 \uc804\uc5d0, \ubcf4\uace0\uc11c\ub294 \uc218\ud589\ud55c \ub4a4\uc5d0 \ub0a8\uae30\ub294 \uae30\ub85d\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uc11c\ub958<\/th><th>\uc5ed\ud560<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c<\/td><td>\ubb34\uc5c7\uc744, \uc65c, \uc5b4\ub5bb\uac8c \uc5f0\uad6c\ud560\uc9c0 \uc0ac\uc804\uc5d0 \uc815\ub9ac\ud55c \ubb38\uc11c(\uc5f0\uad6c\uc758 \ubaa9\uc801\u00b7\ubc94\uc704 \uc785\uc99d)<\/td><\/tr>\n    <tr><td>\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c<\/td><td>\uc2e4\uc81c \uc5f0\uad6c \uc218\ud589 \uacfc\uc815\uacfc \uacb0\uacfc\ub97c \uae30\ub85d\ud55c \ubb38\uc11c(\uc5f0\uad6c\ud65c\ub3d9\uc758 \uc2e4\uc7ac\uc131 \uc785\uc99d)<\/td><\/tr>\n    <tr><td>\uadf8 \ubc16\uc758 \uc99d\ube59<\/td><td>\uc5f0\uad6c\uc804\ub2f4\uc9c1\uc6d0 \uc778\uac74\ube44, \uc5f0\uad6c\uc7ac\ub8cc \uad6c\uc785\ube44 \ub4f1 \ube44\uc6a9 \uad00\ub828 \uc99d\ube59<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p><strong>\uac19\uc740 \uc5f0\uad6c\ube44\ub85c \uacf5\uc81c\ub97c \uc2e0\uccad\ud574\ub3c4 \uc11c\ub958\uc5d0 \ub530\ub77c \uacb0\uacfc\uac00 \uac08\ub9bd\ub2c8\ub2e4<\/strong> (\uc804\uc81c: \ub3d9\uc77c\ud55c \uc5f0\uad6c\ube44\ub85c \uacf5\uc81c\ub97c \uc2e0\uccad\ud55c \ub450 \uae30\uc5c5).<\/p>\n<ul>\n  <li><strong>\uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c \ub4f1 \uc11c\ub958 \ubbf8\ube44<\/strong> \u2192 \uc0ac\ud6c4\uac80\uc99d\u00b7\uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uacf5\uc81c \ubd80\uc778, \ucd94\uc9d5 \uc704\ud5d8<\/li>\n  <li><strong>\uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c \ub4f1 \uc11c\ub958 \uad6c\ube44<\/strong> \u2192 \uc5f0\uad6c\ud65c\ub3d9 \uc785\uc99d\uc73c\ub85c \uacf5\uc81c \uc720\uc9c0<\/li>\n<\/ul>\n\n<h2>\uacfc\uc138\ub2f9\uad6d\uc740 \ubb34\uc5c7\uc744 \uc9d1\uc911 \uc810\uac80\ud558\ub294\uac00<\/h2>\n<p><strong>\ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \ud65c\ub3d9\uc774 \uc2e4\uc81c\ub85c \uc788\uc5c8\ub294\uc9c0, \uadf8 \uc9c0\ucd9c\uc774 \uc694\uac74\uc5d0 \ub9de\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/strong> \uc0ac\ud6c4\uac80\uc99d\uc758 \uc7c1\uc810\uc740 \ub300\ubd80\ubd84 \uc774 \ub450 \ucd95\uc5d0\uc11c \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<p><strong>1) \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc774 \uc788\uc5c8\ub294\uc9c0<\/strong> \u2014 \uc138\ubc95\uc0c1 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc740 &#8220;\uacfc\ud559\uc801\u00b7\uae30\uc220\uc801 \uc9c4\uc804\uc744 \uc774\ub8e8\uae30 \uc704\ud55c \ud65c\ub3d9, \uc0c8\ub85c\uc6b4 \uc11c\ube44\uc2a4 \ubc0f \uc804\ub2ec\uccb4\uacc4 \uac1c\ubc1c \ud65c\ub3d9&#8221;\uc73c\ub85c \ud3ec\uad04\uc801\uc73c\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ucc3d\uc758\uc131\u00b7\ucc28\ubcc4\uc131 \uc5c6\ub294 \uc77c\uc0c1\uc801 \uac1c\uc120\ud65c\ub3d9\uc774\uac70\ub098, \ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8 \ub4f1\uc73c\ub85c \ud65c\ub3d9\uc774 \ud655\uc778\ub418\uc9c0 \uc54a\uc744 \uc815\ub3c4\ub85c \uc99d\uac70\uac00 \ubd80\uc871\ud558\uba74 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uc801\uaca9 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9 \uc720\ud615<\/th><th>\ube44\uc801\uaca9 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9 \uc720\ud615<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc790\uccb4 \uc120\ud589 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9 \/ \uc790\uccb4 \uc5f0\uad6c\uac1c\ubc1c\uc744 \ud1b5\ud55c \uc591\uc0b0\uc900\ube44 \ud65c\ub3d9 \/ \uace0\uac1d\uc0ac \uc694\uad6c \uae30\ubc18 \uc2e0\uae30\uc220 \uac1c\ubc1c \/ \ub514\uc790\uc778 \ucee8\uc124\ud305 \ubaa8\ub378 \uad6c\ucd95 \/ \uc18c\uc7ac \ud569\uc131 \uacf5\uc815\uac1c\uc120\u00b7\uc720\ud574\uc131 \uc6d0\uc7ac\ub8cc \ub300\uccb4<\/td><td>\ud310\ub9e4 \uc911 \uc81c\ud488\uc758 \ubc18\ubcf5\uc801 \ud488\uc9c8\uac80\uc0ac \/ \uace0\uac1d\uc0ac \uc694\uccad\uc744 \uadf8\ub300\ub85c \ubc18\uc601\ud55c \uc81c\ud488\ud2b9\uc131 \uac1c\uc120 \/ \uc0c1\uc6a9\uae30\uc220\uc744 \ub2e8\uc21c \uc801\uc6a9\ud55c \uc5f0\uad6c\uac1c\ubc1c \/ \uc6d0\uac00\uc808\uac10 \ubaa9\uc801\uc758 \uc6d0\uc790\uc7ac \ub300\uccb4\ub9cc \uc218\ud589<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p><strong>2) \uadf8 \uc9c0\ucd9c\uc774 \uc788\uc5c8\ub294\uc9c0(\ud2b9\ud788 \uc778\uac74\ube44)<\/strong> \u2014 \ud68c\uc0ac\uac00 \uc2e0\uccad\ud55c \ube44\uc6a9\uc774 \ubc95\uc5d0 \uc5f4\uac70\ub41c \ube44\uc6a9\uc778\uc9c0 \uc810\uac80\ud569\ub2c8\ub2e4. \ud2b9\ud788 <strong>\uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc18c\uc18d \uc9c1\uc6d0\uc758 \uc778\uac74\ube44<\/strong>\uac00 \ub300\ud45c\uc801 \uc810\uac80 \ud56d\ubaa9\uc785\ub2c8\ub2e4. \ud574\ub2f9 \uc9c1\uc6d0\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c\ub9cc \uc5f0\uad6c\uc5c5\ubb34\ub97c \ud558\uac70\ub098 \ud0c0\ubd80\uc11c \uc5c5\ubb34\ub97c \uacb8\uc9c1\ud55c \uac83\uc73c\ub85c \ud655\uc778\ub418\uba74, \uadf8 \uc778\uac74\ube44\ub294 \uacf5\uc81c \ub300\uc0c1\uc73c\ub85c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n\n<h2>\uacfc\ub2e4\ud558\uac8c \uacf5\uc81c\ubc1b\uc740 \uac83\uc73c\ub85c \ud655\uc778\ub418\uba74 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub294\uac00<\/h2>\n<p><strong>\uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc5d0 \uac00\uc0b0\uc138\uae4c\uc9c0 \ub354\ud574 \ud55c\uaebc\ubc88\uc5d0 \ucd94\uc9d5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uacfc\uc138\ub2f9\uad6d\uc758 \ud574\uba85\uc790\ub8cc \uc694\uccad\uc774\ub098 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \ud65c\ub3d9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\uac70\ub098 \uc9c0\ucd9c\ub85c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud558\uba74, \uacfc\uac70 \uacf5\uc81c\ubd84\uc774 \uacfc\ub2e4 \uc2e0\uccad\uc73c\ub85c \ud655\uc778\ub429\ub2c8\ub2e4. \uadf8 \uacbd\uc6b0 \uc774\ubbf8 \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc5d0 \uac00\uc0b0\uc138\uac00 \ub354\ud574\uc838 \uc138\ubd80\ub2f4\uc774 \uc77c\uc2dc\uc5d0 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ud5c8\uc704 \uacc4\uc0c1\uc774 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\ubd88\ubc95 R&amp;D \ube0c\ub85c\ucee4\ub97c \ud1b5\ud574 \uc5f0\uad6c\uc18c \uc124\ub9bd\u00b7\uc5f0\uad6c\ub178\ud2b8 \uc791\uc131 \ub4f1\uc744 \uc758\ub8b0\ud558\uace0 \uc5f0\uad6c\uac1c\ubc1c\uc744 \ud55c \uac83\ucc98\ub7fc \ud5c8\uc704\ub85c \uafb8\uba70 \uacf5\uc81c\ubc1b\ub294 \uc0ac\ub840\uc5d0 \ub300\ud574, \uad6d\uc138\uccad\uc740 \ubcc4\ub3c4 \ubcf4\ub3c4\uc790\ub8cc\ub85c \uc0ac\ud6c4\uac80\uc99d \uac15\ud654\ub97c \ubc1c\ud45c\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4. \ud5c8\uc704 \uacc4\uc0c1\uc740 \uac00\uc7a5 \uc704\ud5d8\ud55c \uc720\ud615\uc774\ubbc0\ub85c \ucc98\uc74c\ubd80\ud130 \ubc30\uc81c\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc801\uc815\uc131\uc744 \ubbf8\ub9ac \ud655\uc778\ubc1b\ub294 \ubc29\ubc95\uc740 \uc5c6\ub294\uac00<\/h2>\n<p><strong>\uc788\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uccad \u300c\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4\u300d\uc785\ub2c8\ub2e4.<\/strong> \ud070 \uc808\uc138 \ud6a8\uacfc\ub9cc\ud07c \uae30\uc5c5\uacfc \uacfc\uc138\ub2f9\uad6d\uc758 \uacac\ud574\ucc28\ub85c \ucd94\uac00 \uc138\uae08\uc774 \ucd94\uc9d5\ub418\ub294 \uacbd\uc6b0\uac00 \uc788\uc5b4, \uad6d\uc138\uccad\uc740 \uc2e0\uccad\uae30\uc5c5\uc5d0 \ud55c\ud574 <strong>\uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9 \uc720\ubb34\uc640 \uc9c0\ucd9c\uc758 \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \uc2e0\uccad \uc804\uc5d0 \ubbf8\ub9ac \ud310\ub2e8<\/strong>\ud558\ub294 \uc81c\ub3c4\ub97c \uc6b4\uc601\ud569\ub2c8\ub2e4. \uc774\ubbf8 \ubc1c\uc0dd\ud55c \ud65c\ub3d9\ubfd0 \uc544\ub2c8\ub77c \uc55e\uc73c\ub85c \ubc1c\uc0dd\ud560 \ud65c\ub3d9\uae4c\uc9c0 \ud655\uc778\ubc1b\uc744 \uc218 \uc788\uc5b4 \ubd88\ud655\uc2e4\uc131\uc744 \ub0ae\ucd94\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n<!-- \u2465 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc0ac\ud6c4\uac80\uc99d \ub300\ube44, \ubb34\uc5c7\ubd80\ud130 \ucc59\uaca8\uc57c \ud558\ub294\uac00<\/h2>\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-4051.png\" alt=\"R&#038;D \uc138\uc561\uacf5\uc81c \uc0ac\ud6c4\uac80\uc99d \ub300\ube44 \u2014 \uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\u00b7\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\u00b7\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8 4\uc885\uc744 \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud574\uc57c \ud558\uace0, \uacfc\uc138\ub2f9\uad6d\uc740 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc758 \uc2e4\uc7ac\uc131\uacfc \uc9c0\ucd9c(\ud2b9\ud788 \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc778\uac74\ube44) \uc694\uac74\uc744 \uc9d1\uc911 \uc810\uac80\ud558\uba70, \uc694\uac74 \ubbf8\ucda9\uc871\u00b7\ud5c8\uc704 \uacc4\uc0c1 \uc2dc \uc774\ubbf8 \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc5d0 \uac00\uc0b0\uc138\uae4c\uc9c0 \ub354\ud574 \ucd94\uc9d5\ub41c\ub2e4\" class=\"wp-image-4799\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4051.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4051-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4051-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4051-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<p><strong>R&amp;D \uc138\uc561\uacf5\uc81c\ub294 \ubc1b\ub294 \uac83\ubcf4\ub2e4 \uc9c0\ud0a4\ub294 \uac83\uc774 \ud575\uc2ec\uc774\uba70, \uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\u00b7\uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8\ub97c \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\u00b7\ubcf4\uad00\ud558\ub294 \uac83\uc774 \uccab \ub2e8\ucd94\uc785\ub2c8\ub2e4.<\/strong> \ud2b9\ud788 \uacc4\ud68d\uc11c\uc640 \ubcf4\uace0\uc11c\ub294 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc2e0\uccad\ubd84\ubd80\ud130 \uc791\uc131\u00b7\ubcf4\uad00 \uc758\ubb34\uac00 \uba85\uc2dc\ub410\uace0, \uacfc\uc138\ub2f9\uad6d\uc740 \ud65c\ub3d9\uc758 \uc2e4\uc7ac\uc131\uacfc \uc9c0\ucd9c(\ud2b9\ud788 \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc778\uac74\ube44)\uc758 \uc694\uac74 \ucda9\uc871\uc744 \uc9d1\uc911 \uc810\uac80\ud558\uba70, \uc694\uac74 \ubbf8\ucda9\uc871\u00b7\ud5c8\uc704 \uacc4\uc0c1\uc740 \uac00\uc0b0\uc138 \ucd94\uc9d5\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\uc73c\uba74 \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4\ub85c \uc2e0\uccad \uc804\uc5d0 \ubbf8\ub9ac \ud310\ub2e8\ubc1b\ub294 \uac83\uc774 \uc548\uc804\ud55c \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>\uc774 \uacf5\uc81c\uc758 \ubc29\uc5b4\uc120\uc740 \ud68c\uc0ac\uac00 \uc9c1\uc811 \ub0a8\uae34 \uc5f0\uad6c\uae30\ub85d\uacfc \uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c \uc778\uac74\ube44\uc758 \uc694\uac74 \uad00\ub9ac\uc785\ub2c8\ub2e4. \uc99d\ube59 \uc5c6\uc774 \ub9e4\ub144 \uacf5\uc81c\ub9cc \ubc1b\ub294 \uad6c\uc870\ub77c\uba74, \uc0ac\ud6c4\uac80\uc99d\uc5d0\uc11c \uc5ec\ub7ec \ud574\ubd84\uc774 \ud55c\uaebc\ubc88\uc5d0 \ubb38\uc81c \ub420 \uc218 \uc788\ub294 \ucd94\uc9d5 \ub9ac\uc2a4\ud06c\ub97c \uc548\uace0 \uc788\ub294 \uc148\uc785\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uc758 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uacfc \uc9c0\ucd9c\uc774 \uacf5\uc81c \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0, \uc5f0\uad6c\uc99d\ube59 \uccb4\uacc4\uac00 \uc0ac\ud6c4\uac80\uc99d\uc744 \uacac\ub51c \uc218 \uc788\ub294\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  <p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a><\/p>\n<\/div>\n\n<!-- \u2466 FAQ -->\n<div class=\"hoan-faq\">\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<details><summary>\uc5f0\uad6c\uac1c\ubc1c \uc785\uc99d\uc11c\ub958\ub294 \uc138\ubb34\ub300\ub9ac\uc778\uc774 \ub300\uc2e0 \uc791\uc131\ud574 \uc8fc\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uc5f0\uad6c \ub0b4\uc6a9\uc744 \uc544\ub294 \uc0ac\ub78c\uc740 \ud68c\uc0ac\uc774\ubbc0\ub85c \ucd1d\uad04\ud45c\u00b7\uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c\u00b7\uc5f0\uad6c\ub178\ud2b8\ub294 \ud68c\uc0ac\uac00 \uc9c1\uc811 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc911 \uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\ub294 \uc138\ubb34\uc11c \uc81c\ucd9c\uc6a9\uc73c\ub85c \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uc804\ub2ec\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacc4\ud68d\uc11c\uc640 \ubcf4\uace0\uc11c \uc791\uc131 \uc758\ubb34\ub294 \uc5b8\uc81c\ubd80\ud130 \uc801\uc6a9\ub418\ub098\uc694?<\/summary><p>2019\ub144 \uc138\ubc95\uac1c\uc815\uc5d0 \ub530\ub77c 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc138\uc561\uacf5\uc81c \uc2e0\uccad\ubd84\ubd80\ud130 \uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\uc640 \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\ub97c \uc791\uc131\u00b7\ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uc804\uc5d0 \uacf5\uc81c\ub97c \ubc1b\uc544 \uc654\ub354\ub77c\ub3c4 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uc2e0\uccad\ubd84\uc740 \uc774 \uc694\uac74\uc744 \uac16\ucd94\uace0 \uc788\uc5b4\uc57c \uc0ac\ud6c4\uad00\ub9ac\uc5d0\uc11c \uc548\uc804\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\uad6c\uc18c\uc5d0 \uc18c\uc18d\ub41c \uc9c1\uc6d0\uc774\uba74 \uc778\uac74\ube44\uac00 \ubaa8\ub450 \uacf5\uc81c\ub418\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \ud589\uc815\uc0ac\ubb34 \ub2f4\ub2f9\uc790\ub098 \ud0c0\ubd80\uc11c \uc5c5\ubb34\ub97c \uacb8\uc9c1\ud558\ub294 \uc9c1\uc6d0, \uc5f0\uad6c\ub97c \uc804\ub2f4\ud558\uc9c0 \uc54a\ub294 \uc9c1\uc6d0\uc758 \uc778\uac74\ube44\ub294 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \uc5f0\uad6c\uc18c \uc18c\uc18d\uc774\ub77c\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uacf5\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b4\ub5a4 \ud65c\ub3d9\uc774 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc73c\ub85c \uc778\uc815\ub418\ub098\uc694?<\/summary><p>\uc790\uccb4 \uc120\ud589 \uc5f0\uad6c, \uc2e0\uae30\uc220 \uac1c\ubc1c, \uacf5\uc815\uac1c\uc120 \ub4f1\uc740 \uc801\uaca9\uc774\uc9c0\ub9cc, \ubc18\ubcf5\uc801 \ud488\uc9c8\uac80\uc0ac\u00b7\ub2e8\uc21c \uc6d0\uac00\uc808\uac10\uc6a9 \uc6d0\uc790\uc7ac \ub300\uccb4\u00b7\uc0c1\uc6a9\uae30\uc220 \ub2e8\uc21c \uc801\uc6a9 \ub4f1\uc740 \ube44\uc801\uaca9\uc785\ub2c8\ub2e4. \uc815\uc758\uac00 \ud3ec\uad04\uc801\uc778 \ub9cc\ud07c \uc99d\ube59\uc73c\ub85c \ub4b7\ubc1b\uce68\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\uad6c\ub97c \uc2e4\uc81c\ub85c \ud588\uc73c\uba74 \uc11c\ub958\uac00 \uc5c6\uc5b4\ub3c4 \uacf5\uc81c\uac00 \uc778\uc815\ub418\ub098\uc694?<\/summary><p>\uc0ac\ud6c4\uad00\ub9ac\uc5d0\uc11c\ub294 \uc2e4\uc7ac \uc5ec\ubd80\uac00 \uc544\ub2c8\ub77c \uc785\uc99d \uac00\ub2a5 \uc5ec\ubd80\uac00 \ud310\ub2e8 \uae30\uc900\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc5f0\uad6c\ud588\ub354\ub77c\ub3c4 \uc11c\ub958\ub85c \uc99d\uba85\ud558\uc9c0 \ubabb\ud558\uba74 \uacf5\uc81c\uac00 \ubd80\uc778\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacfc\ub2e4\ud558\uac8c \uacf5\uc81c\ubc1b\uc73c\uba74 \uc5b8\uc81c\uae4c\uc9c0 \ucd94\uc9d5\ub418\ub098\uc694?<\/summary><p>\uacfc\uc138\ub2f9\uad6d\uc758 \uac80\uc99d\uc5d0\uc11c \uacfc\ub2e4 \uc2e0\uccad\uc73c\ub85c \ud655\uc778\ub418\uba74, \uacfc\uac70 \uacf5\uc81c\ubd84\uc5d0 \uac00\uc0b0\uc138\uac00 \ub354\ud574\uc838 \ucd94\uc9d5\ub429\ub2c8\ub2e4. \uad6d\uc138 \ubd80\uacfc\uc81c\ucc99\uae30\uac04 \ub0b4\ub77c\uba74 \uc5ec\ub7ec \ud574\ubd84\uc774 \ud55c\uaebc\ubc88\uc5d0 \ubb38\uc81c \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0ac\ud6c4\uac80\uc99d\uc774 \uc2e4\uc81c\ub85c \uac15\ud654\ub418\uace0 \uc788\ub098\uc694?<\/summary><p>\ub124. \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c \uc5f0\uad6c\uae30\ub85d \uc791\uc131\u00b7\ubcf4\uad00\uc758\ubb34\uac00 \uba85\ubb38\ud654\ub410\uace0, \uad6d\uc138\uccad\uc740 \ubd88\ubc95 \ube0c\ub85c\ucee4\ub97c \ud1b5\ud55c \ud5c8\uc704 \uacc4\uc0c1\uc5d0 \ub300\ud55c \uc0ac\ud6c4\uac80\uc99d \uac15\ud654\ub97c \ubc1c\ud45c\ud558\ub294 \ub4f1 \uac80\uc99d \uc218\uc704\ub97c \uacc4\uc18d \ub192\uc774\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc2e0\uccad \uc804\uc5d0 \uacf5\uc81c \uac00\ub2a5 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \ud655\uc778\ud560 \uc218 \uc788\ub098\uc694?<\/summary><p>\uad6d\uc138\uccad \u300c\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4\u300d\ub97c \ud65c\uc6a9\ud558\uba74 \ud65c\ub3d9\u00b7\uc9c0\ucd9c\uc758 \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \uc2e0\uccad \uc804\uc5d0 \ud310\ub2e8\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubbf8 \ubc1c\uc0dd\ud55c \ud65c\ub3d9\ubfd0 \uc544\ub2c8\ub77c \uc55e\uc73c\ub85c \ubc1c\uc0dd\ud560 \ud65c\ub3d9\ub3c4 \ud655\uc778 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\uad6c\uacfc\uc81c\ucd1d\uad04\ud45c\ub294 \uc5b4\ub514\uc5d0 \uc81c\ucd9c\ud558\ub098\uc694?<\/summary><p>\uc138\ubb34\uc11c \uc81c\ucd9c \uc11c\ub958\uc785\ub2c8\ub2e4. \uc2e0\uace0 \uc804\uc5d0 \ud68c\uc0ac\uac00 \uc5f0\uad6c\uacfc\uc81c\uba85\uc744 \uc21c\uc11c\ub300\ub85c \uae30\uc7ac\ud574 \uc9c1\uc811 \uc791\uc131\ud55c \ub4a4 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uc804\ub2ec\ud558\uba74, \uc2e0\uace0 \uc2dc \uc81c\ucd9c\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacf5\uc81c\uc728\uc740 \ub9e4\ub144 \uac19\ub098\uc694?<\/summary><p>\uacf5\uc81c \ubc29\uc2dd\u00b7\uc728\uc740 \uac1c\uc815\uc774 \uc7a6\uc740 \uc601\uc5ed\uc785\ub2c8\ub2e4. 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50% \ubc29\uc2dd \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br>\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c9\uc870(\uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9 \uc815\uc758\u00b7\uc5f0\uad6c\uae30\ub85d \uc791\uc131\u00b7\ubcf4\uad00\uc758\ubb34, \ube44\uc6a9 \ubc94\uc704\ub294 \ubcc4\ud45c 6) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br>\u00b7 2019\ub144 \uc138\ubc95\uac1c\uc815\uc5d0 \ub530\ub978 \uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\u00b7\uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c \uc791\uc131\u00b7\ubcf4\uad00 \uc758\ubb34 \u2014 2020\ub144 \uc0ac\uc5c5\uc5f0\ub3c4 \uc138\uc561\uacf5\uc81c \uc2e0\uccad\ubd84\ubd80\ud130 \uc801\uc6a9(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \ubc0f \uac19\uc740 \ubc95 \uc2dc\ud589\ub839\uc0c1 \uc99d\uac70\uc11c\ub958 \uaddc\uc815)<br>\u00b7 \u300c\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4\u300d \u2014 \uad6d\uc138\uccad \uc6b4\uc601 \uc81c\ub3c4<br>\u00b7 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