{"id":4061,"date":"2026-03-23T10:30:00","date_gmt":"2026-03-23T01:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ed%88%ac%ec%9e%90%ea%b0%80-%eb%8a%98%eb%a9%b4-%ec%84%b8%ea%b8%88%ec%9d%b4-%ec%a4%84%ec%96%b4%eb%93%ad%eb%8b%88%eb%8b%a4-%ed%88%ac%ec%9e%90%ec%84%b8%ec%95%a1%ea%b3%b5%ec%a0%9c-%ec%96%bc\/"},"modified":"2026-09-11T07:16:56","modified_gmt":"2026-09-10T22:16:56","slug":"integrated-investment-tax-credit","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/integrated-investment-tax-credit\/","title":{"rendered":"\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c, \ud22c\uc790 \ub298\ub9b0 \ub9cc\ud07c \ucee4\uc9c0\ub294 \uacf5\uc81c (2026)"},"content":{"rendered":"<!-- \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>\uae30\uacc4\uc7a5\uce58\u00b7\uc124\ube44 \ub4f1 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc744 \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc561\uc758 10%\ub97c \ubc95\uc778\uc138(\uac1c\uc778\uc0ac\uc5c5\uc790\ub294 \uc18c\ub4dd\uc138)\uc5d0\uc11c \uae30\ubcf8\uc73c\ub85c \uacf5\uc81c\ubc1b\uace0, \uadf8\ud574 \ud22c\uc790\uc561\uc774 \uc9c1\uc804 3\ub144 \ud3c9\uade0\uc744 \ub118\uc73c\uba74 \ucd08\uacfc\ubd84\uc758 10%\ub97c \ucd94\uac00\ub85c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4.<\/strong> \ud22c\uc790\ub97c \uc608\ub144 \uc218\uc900\uc73c\ub85c \uc720\uc9c0\ud558\uba74 10%, \uc608\ub144\ubcf4\ub2e4 \ub298\ub9ac\uba74 \ub298\ub9b0 \ub9cc\ud07c(\ucd08\uacfc\ubd84)\uc5d0 10%\uac00 \ub354 \ubd99\ub294 \uad6c\uc870\ub77c, \uac19\uc740 \uc124\ube44\ub77c\ub3c4 \ud22c\uc790\ub97c \uc5bc\ub9c8\ub098 \ub298\ub838\ub294\uc9c0\uac00 \uc808\uc138 \ud3ed\uc744 \uc88c\uc6b0\ud569\ub2c8\ub2e4(\uc911\uc18c\uae30\uc5c5 \uc77c\ubc18\uc790\uc0b0 \uae30\uc900).<\/p>\n  <p><strong>\uacf5\uc81c \ub300\uc0c1\u00b7\uc81c\uc678<\/strong><\/p>\n  <ul>\n    <li>\uae30\uacc4\uc7a5\uce58\u00b7\uc124\ube44 \ub4f1 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc774 \ub300\uc0c1 \u2014 \uc911\uace0\ud488, \ubd80\ub3d9\uc0b0 \uacf5\uae09\uc5c5\u00b7\uc784\ub300\uc5c5\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5 \uad00\ub828 \uc790\uc0b0, \uc778\uc0ac\u00b7\uae09\uc5ec\u00b7\ud68c\uacc4 \ub4f1 \uc9c0\uc6d0\uc5c5\ubb34\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4\ub294 \uc81c\uc678<\/li>\n    <li>\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \uae30\uc874 \uc790\uc0b0\uc744 \ub300\uccb4\ud558\ub294 \ucde8\ub4dd\ub9cc \uc778\uc815(\uc99d\uc124\ud615 \ud22c\uc790\ub294 \uc81c\uc678\ub420 \uc218 \uc788\uc74c)<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \uc0ac\ud6c4\uad00\ub9ac<\/strong><\/p>\n  <ul>\n    <li>\uacf5\uc81c\ubc1b\uc740 \uc790\uc0b0\uc744 \ud22c\uc790\uc644\ub8cc\uc77c\ubd80\ud130 \uc77c\ubc18 \uc790\uc0b0 2\ub144\u00b7\uc77c\ubd80 \uac74\ucd95\ubb3c \ub4f1 5\ub144 \uc548\uc5d0 \ub2e4\ub978 \ubaa9\uc801\uc73c\ub85c \uc804\uc6a9\ud558\uba74 \uacf5\uc81c\uc138\uc561\uc5d0 \uc774\uc790\uc0c1\ub2f9\uc561(\uc5f0 8.03%)\uae4c\uc9c0 \ucd94\uc9d5<\/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>\uc62c\ud574 \uae30\uacc4\u00b7\uc124\ube44 \ud22c\uc790\ub97c \uc9d1\ud589\ud558\uace0 <strong>\uc138\uc561\uacf5\uc81c \uaddc\ubaa8<\/strong>\ub97c \uadfc\uac70\ub85c \ud655\uc778\ud558\ub824\ub294 \uc911\uc18c\uae30\uc5c5 \ub300\ud45c\u00b7CFO\u00b7\uc7ac\ubb34\ub2f4\ub2f9\uc790<\/li>\n    <li>\uc124\ube44 \ud22c\uc790\ub97c \uc608\ub144\ubcf4\ub2e4 <strong>\ub298\ub9b4 \uacc4\ud68d<\/strong>\uc774\ub77c \uae30\ubcf8\uacf5\uc81c\uc5d0 \ub354\ud574 \ucd94\uac00\uacf5\uc81c\uae4c\uc9c0 \ud655\ubcf4\ud558\ub824\ub294 \ub300\ud45c<\/li>\n    <li>\uacf5\uc81c\ubc1b\uc740 \uc790\uc0b0\uc744 \uace7 \uad50\uccb4\u00b7\ub9e4\uac01\ud560 \uac00\ub2a5\uc131\uc774 \uc788\uc5b4 <strong>\ucd94\uc9d5 \uc704\ud5d8<\/strong>\uc774 \uac71\uc815\ub418\uac70\ub098, \uacfc\uac70 \uc2e0\uace0\uc5d0\uc11c \ub193\uce5c \uacf5\uc81c\uac00 \uc5c6\ub294\uc9c0 \ud655\uc778\ud558\ub824\ub294 \uc0ac\uc5c5\uc790<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 (\uccab \ubb38\uc7a5\uc774 \uacb0\ub860) -->\n<p><strong>\uac19\uc740 \uc124\ube44\ub77c\ub3c4 \ud22c\uc790\ub97c \uc608\ub144\ubcf4\ub2e4 \ub298\ub838\ub294\uc9c0\uc5d0 \ub530\ub77c \uc138\uae08\uc5d0\uc11c \ub3cc\ub824\ubc1b\ub294 \uae08\uc561\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/strong> \uc124\ube44 \ud22c\uc790\ub294 \ub3c8\uc774 \ub098\uac00\ub294 \uc77c\ub85c\ub9cc \uc5ec\uae30\uae30 \uc27d\uc9c0\ub9cc, \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc5d0 \ud22c\uc790\ud558\uba74 \uac10\uac00\uc0c1\uac01\uc744 \ud1b5\ud55c \ube44\uc6a9\ucc98\ub9ac\uc640 \ubcc4\ub3c4\ub85c \ucde8\ub4dd\uc561\uc758 \uc77c\uc815\ub960\ub9cc\ud07c \ubc95\uc778\uc138\uac00 \uc9c1\uc811 \uc904\uc5b4\ub4dc\ub294 \uc81c\ub3c4\uac00 \uc788\uc5b4 \ud22c\uc790 \uc790\uccb4\uac00 \uc808\uc138 \uc218\ub2e8\uc774 \ub429\ub2c8\ub2e4. \uc124\ube44 \ub3c4\uc785\uc744 \uc55e\ub454 \ub300\ud45c\ub2d8\ub4e4\uc774 &#8220;\uc124\ube44\ub97c \ub354 \uc0ac\uba74 \uc138\uae08\uc744 \ub354 \ub3cc\ub824\ubc1b\ub098\uc694&#8221;\ub77c\uace0 \uc790\uc8fc \ubb3c\uc73c\uc2dc\ub294 \uc774\uc720\ub3c4 \uc5ec\uae30\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ubcf8\uacf5\uc81c\ub294 \ud22c\uc790\ud55c \uae30\uc5c5\uc774\uba74 \ubc1b\uc9c0\ub9cc \ucd94\uac00\uacf5\uc81c\ub294 \uc608\ub144\ubcf4\ub2e4 \ud22c\uc790\ub97c \ub298\ub9b0 \uae30\uc5c5\ub9cc \ubc1b\uae30 \ub54c\ubb38\uc5d0, \ud22c\uc790 \uaddc\ubaa8 \ud558\ub098\ub85c \uacf5\uc81c\uc561\uc774 \ud06c\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\ub294 \uc790\uc0b0\uacfc \uc0ac\ud6c4\uad00\ub9ac \uc694\uac74\uc744 \ub193\uce58\uba74 \uacf5\uc81c\uc561\uc744 \ub3c4\ub85c \ucd94\uc9d5\ub2f9\ud558\ub294 \uc720\uc758\uc810\uc774 \uc788\uc73c\ubbc0\ub85c, \ub300\uc0c1\u00b7\uacf5\uc81c\uc728\u00b7\uc720\uc758\uc810\uc744 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\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-b-4061-m.png\" alt=\"\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \uad6c\uc870 \u2014 \uae30\ubcf8\uacf5\uc81c 10%(\ucde8\ub4dd\uc561\u00d710%)\uc5d0 \ucd94\uac00\uacf5\uc81c 10%(\uc9c1\uc804 3\ub144 \ud3c9\uade0 \ucd08\uacfc\ubd84), \ub298\ub9b0 \ud22c\uc790\ubd84 \ucd5c\ub300 20%. \uc911\uace0\ud488\u00b7\ubd80\ub3d9\uc0b0 \uacf5\uae09\u00b7\uc784\ub300\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5 \uc790\uc0b0\u00b7\uc9c0\uc6d0\uc5c5\ubb34\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc81c\uc678, \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \ub300\uccb4\ucde8\ub4dd\ub9cc \uc778\uc815. \ud22c\uc790\uc644\ub8cc\uc77c\ubd80\ud130 \uc77c\ubc18 2\ub144\u00b7\uac74\ucd95\ubb3c \ub4f1 5\ub144 \ub0b4 \ub2e4\ub978 \ubaa9\uc801 \uc804\uc6a9 \uc2dc \uacf5\uc81c\uc138\uc561\uc5d0 \uc5f0 8.03% \uc774\uc790\uc0c1\ub2f9\uc561 \ucd94\uc9d5\" class=\"wp-image-5110\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4061-m.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4061-m-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4061-m-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4061-m-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \ud55c\ub208\uc5d0 \ubcf4\uae30 \u2014 \uae30\ubcf8 10% + \ucd08\uacfc\ubd84 \ucd94\uac00 10%, \uc81c\uc678 \ub300\uc0c1, \uc0ac\ud6c4\uad00\ub9ac<\/figcaption><\/figure>\n\n\n<h2>\uc5b4\ub5a4 \uc790\uc0b0\uc774 \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \ub300\uc0c1\uc778\uac00<\/h2>\n<p><strong>\uc0ac\uc5c5\uc6a9\uc790\uc0b0\uacfc \ud2b9\uc815\uc2dc\uc124, \ud2b9\uc815 \uc5c5\uc885 \uad00\ub828 \uc720\ud615\u00b7\ubb34\ud615\uc790\uc0b0\uc774 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/strong> \ub2e4\ub9cc \uc911\uace0\ud488 \ucde8\ub4dd\uc740 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\uace0, \ubd80\ub3d9\uc0b0 \uacf5\uae09\uc5c5\u00b7\ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5 \uad00\ub828 \uc790\uc0b0\ub3c4 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n  <li><strong>\uc0ac\uc5c5\uc6a9\uc790\uc0b0<\/strong> \u2014 \uae30\uacc4\uc7a5\uce58\u00b7\uc124\ube44\ub85c \ub300\ud45c\ub418\ub294 \uc0ac\uc5c5\ud65c\ub3d9 \uad00\ub828 \uc790\uc0b0(\uac74\ubb3c\u00b7\uad6c\ucd95\ubb3c\u00b7\ucc28\ub7c9 \ubc0f \uc6b4\ubc18\uad6c\u00b7\uc120\ubc15 \ubc0f \ud56d\uacf5\uae30\u00b7\ube44\ud488 \ub4f1 \uc77c\ubd80\ub294 \uc81c\uc678).<\/li>\n  <li><strong>\ud2b9\uc815 \uc5c5\uc885 \uad00\ub828 \uc790\uc0b0<\/strong> \u2014 \uac74\uc124\uc5c5(\ubd88\ub3c4\uc800\u00b7\uad74\uc0ad\uae30\u00b7\uc9c0\uac8c\ucc28\u00b7\ub364\ud504\ud2b8\ub7ed \ub4f1), \uc6b4\uc218\uc5c5(\uc790\uac00\uc6a9 \uc81c\uc678 \ucc28\ub7c9\u00b7\uc6b4\ubc18\uad6c\u00b7\uc120\ubc15), \ub3c4\uc18c\ub9e4\u00b7\ubb3c\ub958\uc0b0\uc5c5(\uc6b4\ubc18\uc6a9 \ud654\ubb3c\ucc28\u00b7\ubb34\uc778\ubc18\uc1a1\ucc28\u00b7\ucc3d\uace0\uc2dc\uc124 \ub4f1), \uc911\uc18c\uae30\uc5c5(\ud574\ub2f9 \uc5c5\uc885 \uc0ac\uc5c5\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ud558\ub294 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \u2014 \ub2e4\ub9cc \uc778\uc0ac\u00b7\uae09\uc5ec\u00b7\ud68c\uacc4\u00b7\uc7ac\ubb34 \ub4f1 \uc9c0\uc6d0\uc5c5\ubb34\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4, \uc77c\ubc18 \uc0ac\ubb34\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4, \uc6b4\uc601\uccb4\uc81c\ub294 \uc81c\uc678).<\/li>\n  <li><strong>\ud2b9\uc815\uc2dc\uc124 \uad00\ub828 \uc790\uc0b0<\/strong> \u2014 \uc5f0\uad6c\u00b7\uc2dc\ud5d8 \ubc0f \uc9c1\uc5c5\ud6c8\ub828\uc2dc\uc124, \uc5d0\ub108\uc9c0\uc808\uc57d\uc2dc\uc124, \ud658\uacbd\ubcf4\uc804\uc2dc\uc124, \uadfc\ub85c\uc790\ubcf5\uc9c0 \uc99d\uc9c4\uc2dc\uc124, \uc548\uc804\uc2dc\uc124.<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc911\uace0\ud488\uacfc \uc784\ub300\uc6a9 \uc790\uc0b0\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc911\uace0\ud488 \ucde8\ub4dd\uc740 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc5c6\uace0, \ubd80\ub3d9\uc0b0 \uacf5\uae09\uc5c5\u00b7\ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5\uacfc \uad00\ub828\ub41c \uc790\uc0b0 \ucde8\ub4dd\ub3c4 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ubbc0\ub85c, \uc784\ub300\uc6a9\uc73c\ub85c \uc0ac\ub454 \uc124\ube44 \ub4f1\uc740 \uacf5\uc81c\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uacf5\uc81c\uc561\uc740 \uc5bc\ub9c8\ub098 \ub418\ub294\uac00 \u2014 \uae30\ubcf8\uacf5\uc81c\uc640 \ucd94\uac00\uacf5\uc81c<\/h2>\n<p><strong>\uae30\ubcf8\uacf5\uc81c\uc5d0 \ub354\ud574, \uc608\ub144\ubcf4\ub2e4 \ub9ce\uc774 \ud22c\uc790\ud558\uba74 \ucd94\uac00\uacf5\uc81c\uae4c\uc9c0 \ubc1b\uc2b5\ub2c8\ub2e4.<\/strong> \uc911\uc18c\uae30\uc5c5\uc774 \uadf8\ud574 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc744 \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc561\uc758 10%\ub97c \uae30\ubcf8\uc73c\ub85c \uacf5\uc81c\ubc1b\uace0, \ucde8\ub4dd\uc561\uc774 \uc9c1\uc804 3\ub144 \ud3c9\uade0\uc744 \ucd08\uacfc\ud558\uba74 \uadf8 \ucd08\uacfc\ubd84\uc758 10%\ub97c \ucd94\uac00\ub85c \uacf5\uc81c\ubc1b\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uc989 <strong>\ub2f9\ud574\uc5f0\ub3c4 \ucde8\ub4dd\uc561 \u00d7 10%<\/strong>\uc5d0 <strong>(\ub2f9\ud574\uc5f0\ub3c4 \ucde8\ub4dd\uc561 \u2212 \uc9c1\uc804 3\ub144 \ud3c9\uade0 \ucde8\ub4dd\uc561) \u00d7 10%<\/strong>\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uacc4\uc0b0 \ubc29\uc2dd<\/th><th>\ub300\uc0c1<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uae30\ubcf8\uacf5\uc81c<\/td><td>\ub2f9\ud574\uc5f0\ub3c4 \uc790\uc0b0 \ucde8\ub4dd\uc561 \u00d7 <strong>10%<\/strong>(\uc911\uc18c\uae30\uc5c5\u00b7\uc77c\ubc18\uc790\uc0b0)<\/td><td>\uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \uae30\uc5c5<\/td><\/tr>\n    <tr><td>\ucd94\uac00\uacf5\uc81c<\/td><td>(\ub2f9\ud574\uc5f0\ub3c4 \ucde8\ub4dd\uc561 \u2212 \uc9c1\uc804 3\ub144 \ud3c9\uade0 \ucde8\ub4dd\uc561) \u00d7 <strong>10%<\/strong><\/td><td>\uc608\ub144\ubcf4\ub2e4 \ud22c\uc790\ub97c \ub298\ub9b0 \uae30\uc5c5<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--law\">\n  <details><summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c24\uc870<\/strong> \u2014 \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\uc758 \uae30\ubcf8\uacf5\uc81c\uc640 \ucd94\uac00\uacf5\uc81c<\/summary>\n  <p>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\ub294 \uac10\uac00\uc0c1\uac01\uc744 \ud1b5\ud55c \ube44\uc6a9\ucc98\ub9ac\uc640 \ubcc4\uac1c\ub85c \uc801\uc6a9\ub418\ub294 \uc138\uc561\uacf5\uc81c\uc785\ub2c8\ub2e4. \uacf5\uc81c\uc728\uc740 \uae30\uc5c5 \uaddc\ubaa8(\uc911\uc18c\u00b7\uc911\uacac\u00b7\ub300\uae30\uc5c5)\uc640 \uc790\uc0b0 \uc720\ud615(\uc77c\ubc18\u00b7\uc2e0\uc131\uc7a5\u00b7\uad6d\uac00\uc804\ub7b5\uae30\uc220)\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70, 2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc911\uc18c\uae30\uc5c5\uc774 \uc77c\ubc18 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc5d0 \ud22c\uc790\ud55c \uacbd\uc6b0 \uae30\ubcf8\uacf5\uc81c\uc728\uc740 10%, \uc9c1\uc804 3\ub144 \ud3c9\uade0\uc744 \ucd08\uacfc\ud55c \ud22c\uc790\ubd84\uc758 \ucd94\uac00\uacf5\uc81c\uc728\uc740 10%\uc785\ub2c8\ub2e4(\ucd94\uac00\uacf5\uc81c\ub294 \uae30\ubcf8\uacf5\uc81c\uc561\uc758 2\ubc30\ub97c \ud55c\ub3c4\ub85c \ud569\ub2c8\ub2e4). \uc2e0\uc131\uc7a5\u00b7\uc6d0\ucc9c\uae30\uc220\uc774\ub098 \uad6d\uac00\uc804\ub7b5\uae30\uc220 \uc0ac\uc5c5\ud654\uc2dc\uc124 \ub4f1 \uc815\ucc45\uc801\uc73c\ub85c \uc721\uc131\ud558\ub294 \uc790\uc0b0\uc740 \uacf5\uc81c\uc728\uc774 \ub354 \ub192\uc2b5\ub2c8\ub2e4.<\/p>\n  <\/details>\n<\/div>\n\n<h2>\ud22c\uc790\ub97c \ub298\ub9ac\uba74 \uc65c \ub354 \ub3cc\ub824\ubc1b\ub294\uac00<\/h2>\n<p><strong>\ucd94\uac00\uacf5\uc81c \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uae30\ubcf8\uacf5\uc81c 10%\ub294 \ud22c\uc790\ud55c \uae30\uc5c5\uc774\uba74 \ubc1b\uc9c0\ub9cc, \ucd94\uac00\uacf5\uc81c\ub294 \uadf8\ud574 \ud22c\uc790\uc561\uc774 \uc9c1\uc804 3\ub144 \ud3c9\uade0\uc744 \ub118\uacbc\uc744 \ub54c \uadf8 \ucd08\uacfc\ubd84\uc5d0\ub9cc 10%\uac00 \ubd99\uc2b5\ub2c8\ub2e4. \ud22c\uc790\ub97c \uc720\uc9c0\ub9cc \ud558\uba74 10%, \uc608\ub144\ubcf4\ub2e4 \ub298\ub9ac\uba74 \ub298\ub9b0 \ubd80\ubd84\uc5d0 \ub300\ud574 20%(10%+10%)\uae4c\uc9c0 \uacf5\uc81c\ubc1b\ub294 \uc148\uc785\ub2c8\ub2e4.<\/p>\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-4061-m.png\" alt=\"\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \ud22c\uc790 \ud655\ub300 \uc608\uc2dc \u2014 \uc9c1\uc804 3\ub144 \ud3c9\uade0 3\uc5b5\uc6d0 \uc911\uc18c\uae30\uc5c5\uc774 \uc62c\ud574\ub3c4 3\uc5b5 \ud22c\uc790\ud558\uba74 3,000\ub9cc\uc6d0(3\uc5b5\u00d710%), \uc62c\ud574 5\uc5b5\uc73c\ub85c \ud655\ub300\ud558\uba74 7,000\ub9cc\uc6d0(\uae30\ubcf8 5,000\ub9cc+\ucd08\uacfc\ubd84 2,000\ub9cc), \ub298\ub9b0 2\uc5b5\uc6d0\uc5d0\ub294 20%\uac00 \uc138\uae08\uc5d0\uc11c \ube60\uc9d0\" class=\"wp-image-5109\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4061-m.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4061-m-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4061-m-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4061-m-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ud22c\uc790\ub97c \ub298\ub9b4\uc218\ub85d \uacf5\uc81c\uc561\uc774 \ucee4\uc9c0\ub294 \uad6c\uc870 (\uc804\uc81c: \uc9c1\uc804 3\ub144 \ud3c9\uade0 3\uc5b5\uc6d0 \uc911\uc18c\uae30\uc5c5 \uac00\uc815)<\/figcaption><\/figure>\n\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uacf5\uc81c\uc561 \uacc4\uc0b0 \uc608\uc2dc<\/strong> \u2014 \uc804\uc81c(\uac00\uc815): \uacf5\uc81c\uc728 \uad6c\uc870\ub97c \ubcf4\uc5ec\uc8fc\uae30 \uc704\ud55c \uac00\uc0c1\uc758 \uc0ac\ub840\uc774\uba70, \uc2e4\uc81c \uacf5\uc81c\uc561\uc740 \uc790\uc0b0 \uc885\ub958\u00b7\uc5c5\uc885\u00b7\uc5f0\ub3c4\ubcc4 \uaddc\uc815\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n  <p>\uc9c1\uc804 3\ub144 \ud3c9\uade0 \ud22c\uc790\uc561\uc774 \uc5f0 3\uc5b5\uc6d0\uc778 \uc911\uc18c\uae30\uc5c5(\uc77c\ubc18 \uc0ac\uc5c5\uc6a9\uc790\uc0b0 \uac00\uc815)\uc774 <strong>\uc62c\ud574\ub3c4 3\uc5b5\uc6d0<\/strong>\uc744 \ud22c\uc790\ud558\uba74 3\uc5b5\uc6d0 \u00d7 10% = <strong>3,000\ub9cc\uc6d0<\/strong>\uc744 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uac19\uc740 \ud68c\uc0ac\uac00 <strong>\uc62c\ud574 5\uc5b5\uc6d0<\/strong>\uc73c\ub85c \ud22c\uc790\ub97c \ub298\ub9ac\uba74 \uae30\ubcf8\uacf5\uc81c 5\uc5b5\uc6d0 \u00d7 10% = 5,000\ub9cc\uc6d0\uc5d0 \ucd08\uacfc\ubd84 2\uc5b5\uc6d0 \u00d7 10% = 2,000\ub9cc\uc6d0\uc774 \ub354\ud574\uc838 \ud569\uacc4 <strong>7,000\ub9cc\uc6d0<\/strong>\uc744 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \ud22c\uc790\ub97c 2\uc5b5\uc6d0 \ub354 \ub298\ub838\uc744 \ubfd0\uc778\ub370, \ub298\ub9b0 2\uc5b5\uc6d0\uc5d0 \ub300\ud574\uc11c\ub294 20%\uac00 \uc138\uae08\uc5d0\uc11c \ube60\uc9c0\ub294 \uc148\uc785\ub2c8\ub2e4.<\/p>\n  <p>\uaddc\ubaa8\uac00 \ud070 \uacbd\uc6b0\ub3c4 \uad6c\uc870\ub294 \uac19\uc2b5\ub2c8\ub2e4. \uae30\uacc4\uc7a5\uce58\ub97c 10\uc5b5\uc6d0\uc5b4\uce58 \ucde8\ub4dd\ud558\uace0 \uc9c1\uc804 3\uac1c\ub144 \ud3c9\uade0 \ucde8\ub4dd\uc561\uc774 6\uc5b5\uc6d0\uc774\ub77c\uba74, \uae30\ubcf8\uacf5\uc81c 10\uc5b5\uc6d0 \u00d7 10% = 1\uc5b5\uc6d0\uc5d0 \ucd08\uacfc\ubd84 4\uc5b5\uc6d0 \u00d7 10% = 4,000\ub9cc\uc6d0\uc774 \ub354\ud574\uc838 \ud569\uacc4 <strong>1\uc5b54,000\ub9cc\uc6d0<\/strong>\uc774 \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc2e0\uccad \uc11c\ub958\ub294 \ucde8\ub4dd \uc2dc\uc810\ubd80\ud130<\/strong><\/p>\n  <p>\uc2dc\uc124\ud22c\uc790\ub97c \ub298\ub9b0 \uae30\uc5c5\uc5d0\ub294 \uc138\uc561\uacf5\uc81c \uc678\uc5d0 \ubcc4\ub3c4\uc758 \uc720\uc778\ucc45\uc774 \ubd99\uae30\ub3c4 \ud558\uba70, \ud22c\uc790 \ud655\ub300 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc815\uae30\uc138\ubb34\uc870\uc0ac \uc720\uc608 \uac19\uc740 \uc81c\ub3c4\uac00 \ub300\ud45c\uc801\uc785\ub2c8\ub2e4. \uc2e0\uace0 \uc2e4\ubb34\uc5d0\uc11c\ub294 \uc138\uc561\uacf5\uc81c \uc2e0\uccad\uc11c\ub97c \ubc95\uc778\uc138(\ud1b5\uc0c1 3\uc6d4)\u00b7\uc885\ud569\uc18c\ub4dd\uc138(\ud1b5\uc0c1 5~6\uc6d4) \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud558\ubbc0\ub85c, \ucde8\ub4dd \uc2dc\uc810\ubd80\ud130 \uacc4\uc57d\uc11c\u00b7\uc138\uae08\uacc4\uc0b0\uc11c\u00b7\uc790\uc0b0\ub300\uc7a5\uc744 \ucc28\uadfc\ucc28\uadfc \uc900\ube44\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \ud22c\uc790\ub294 \uc65c \uc81c\ud55c\ub418\ub294\uac00<\/h2>\n<p><strong>\uc815\ucc45\uc801 \ubaa9\uc801\uc5d0\uc11c &#8220;\ub300\uccb4\ucde8\ub4dd&#8221;\ub9cc \uc778\uc815\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \ub0b4 \uc790\uc0b0\ucde8\ub4dd\uc740 <strong>\uae30\uc874 \uc790\uc0b0\uc744 \ub300\uccb4\ud560 \ubaa9\uc801<\/strong>\uc73c\ub85c \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uacf5\uc81c\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc790\uc0b0\uc758 \uc218\ub7c9\uc774 \ub298\uac70\ub098 \uc0ac\uc5c5\uc7a5 \uc5f0\uba74\uc801\uc774 \uc99d\uac00\ud558\ub294 <strong>\uc99d\uc124\ud615 \ud22c\uc790<\/strong>\ub294 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uad8c\uc5ed\uc5d0\uc11c \uacf5\uc81c\ub97c \uc5fc\ub450\uc5d0 \ub450\uace0 \ud22c\uc790\ud55c\ub2e4\uba74, \uc0ac\uc804\uc5d0 \uc138\ubb34\ub300\ub9ac\uc778\uacfc \uc801\uc6a9 \uac00\ub2a5 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\uace0 \ub300\uccb4\ud22c\uc790\ub97c \uc785\uc99d\ud560 \uc790\ub8cc\ub97c \ubbf8\ub9ac \uc900\ube44\ud574 \ub450\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n\n<h2>\uc138\uc561\uacf5\uc81c \uc2e0\uccad\uc740 \uc5b8\uc81c \uc5b4\ub5bb\uac8c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc138\uae08\uc2e0\uace0 \uae30\ud55c\uc5d0 \uc2e0\uccad\uc11c\ub97c \ud568\uaed8 \ub0c5\ub2c8\ub2e4.<\/strong> \uc0ac\uc5c5\uc790\ub294 \ub9e4\ub144 \ubc95\uc778\uc138(\uc77c\ubc18\uc801\uc73c\ub85c 3\uc6d4) \ub610\ub294 \uc885\ud569\uc18c\ub4dd\uc138(\uc77c\ubc18\uc801\uc73c\ub85c 5\uc6d4\/6\uc6d4)\ub97c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud558\ub294\ub370, \uc774\ub54c \uc138\uae08\uc2e0\uace0\uc640 \ud568\uaed8 \uc138\uc561\uacf5\uc81c \uc2e0\uccad\uc11c\ub97c \uc791\uc131\ud574 \uc81c\ucd9c\ud558\uba74 \ub429\ub2c8\ub2e4. \uc138\ubb34\ub300\ub9ac\uc778\uc744 \ud1b5\ud574 \uc2e0\uace0\ud55c\ub2e4\uba74 \ub300\uc0c1 \uc790\uc0b0 \ucde8\ub4dd\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud568\uaed8 \ub530\uc838 \ubcf8 \ub4a4 \uc2e0\uccad\uc11c\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/p>\n\n<h2>\uacf5\uc81c\ubc1b\uc740 \uc790\uc0b0\uc744 \ub2e4\ub978 \ubaa9\uc801\uc73c\ub85c \ub3cc\ub9ac\uba74 \uc65c \ucd94\uc9d5\ub418\ub294\uac00<\/h2>\n<p><strong>\uc0ac\ud6c4\uad00\ub9ac \uc694\uac74\uc744 \uc5b4\uae30\uba74 \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc744 \ub3c4\ub85c \ub0b4\uc57c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uadf8 \uc790\uc0b0\uc744 \ud22c\uc790\uc644\ub8cc\uc77c\ubd80\ud130 \ubc95\ub839\uc774 \uc815\ud55c \uae30\uac04(<strong>\uc77c\ubc18 \uc0ac\uc5c5\uc6a9\uc790\uc0b0 2\ub144, \uc77c\ubd80 \uac74\ucd95\ubb3c\u00b7\uad6c\ucd95\ubb3c \ub4f1 5\ub144<\/strong>) \uc548\uc5d0 <strong>\ub2e4\ub978 \ubaa9\uc801\uc73c\ub85c \uc804\uc6a9<\/strong>\ud558\uba74, \uc2e4\uc81c \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uc740 \ubb3c\ub860 \uc774\uc790\uc0c1\ub2f9\uc561\uae4c\uc9c0 \ucd94\uc9d5\ub429\ub2c8\ub2e4. \uc784\ub300\uc6a9 \uc790\uc0b0\uc740 \uc560\ucd08\uc5d0 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uc0ac\ud6c4\uad00\ub9ac\uae30\uac04(\ud22c\uc790\uc644\ub8cc\uc77c\ubd80\ud130)<\/th><th>\uae30\uac04 \ub0b4 \ub2e4\ub978 \ubaa9\uc801 \uc804\uc6a9 \uc2dc<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc77c\ubc18 \uc0ac\uc5c5\uc6a9\uc790\uc0b0<\/td><td>2\ub144<\/td><td>\uacf5\uc81c\uc138\uc561 + \uc774\uc790\uc0c1\ub2f9\uc561(\uc5f0 8.03%) \ucd94\uc9d5<\/td><\/tr>\n    <tr><td>\uc77c\ubd80 \uac74\ucd95\ubb3c\u00b7\uad6c\ucd95\ubb3c \ub4f1<\/td><td>5\ub144<\/td><td>\uacf5\uc81c\uc138\uc561 + \uc774\uc790\uc0c1\ub2f9\uc561(\uc5f0 8.03%) \ucd94\uc9d5<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ucd94\uc9d5 \uc2dc \uc774\uc790\uc0c1\ub2f9\uc561\uae4c\uc9c0 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\ucd94\uc9d5 \uc2dc \ub354\ud574\uc9c0\ub294 \uc774\uc790\uc0c1\ub2f9\uc561\uc758 \uc694\uc728\uc740 \uc5f0 8.03%(1\uc77c 0.022%)\uc774\uba70, \uc774\uc790\uc0c1\ub2f9\uac00\uc0b0\uc561\ub960\uc740 \uac1c\uc815\ub420 \uc218 \uc788\uc5b4 \uc801\uc6a9 \uc2dc\uc810\uc758 \ud604\ud589 \uc694\uc728\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8\uae30\uac04 \ub0b4 \uc6a9\ub3c4 \ubcc0\uacbd\u00b7\uc804\uc6a9\uc774 \uc608\uc0c1\ub418\ub294 \uc790\uc0b0\uc774\ub77c\uba74 \ucd94\uc9d5 \uc704\ud5d8\uc744 \uac10\uc548\ud574 \uc120\ud0dd\uc801\uc73c\ub85c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uc9c0 \uc54a\ub294 \ud3b8\uc774 \ub098\uc744 \uc218 \uc788\uc73c\ubbc0\ub85c, \uacf5\uc81c\ubc1b\uc740 \uc790\uc0b0\uc740 \uc0ac\ud6c4\uad00\ub9ac\uae30\uac04 \uc774\uc0c1 \ubcf8\ub798 \uc6a9\ub3c4\ub85c \uc0ac\uc5c5\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ud558\ub294 \uac83\uc744 \uc804\uc81c\ub85c \ucde8\ub4dd \uacc4\ud68d\uc744 \uc138\uc6b0\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ud568\uaed8 \uac80\ud1a0\ud560 \ub2e4\ub978 \uc138\uc561\uacf5\uc81c\ub294 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p><strong>\ud22c\uc790 \uc678\uc5d0\ub3c4 \uace0\uc6a9\u00b7\ucc3d\uc5c5 \uad00\ub828 \uacf5\uc81c\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/strong> \ud22c\uc790\ub97c \ub298\ub9b0 \uae30\uc5c5\ubfd0 \uc544\ub2c8\ub77c \ucc3d\uc5c5\uae30\uc5c5, \uace0\uc6a9\uc744 \ub298\ub9b0 \uae30\uc5c5, \uc9c1\uc6d0\uc744 \uc815\uaddc\uc9c1\uc73c\ub85c \uc804\ud658\ud55c \uae30\uc5c5, \uc721\uc544\ud734\uc9c1\uc790\ub97c \ubcf5\uc9c1\uc2dc\ud0a8 \uae30\uc5c5, \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9\uc744 \ud558\ub294 \uae30\uc5c5\ub3c4 \ub2e4\uc591\ud55c \uc138\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac \uc0c1\ud669\uc5d0 \ub9de\ub294 \ud56d\ubaa9\uc744 \ud568\uaed8 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \ud22c\uc790 \ud655\ub300\uc640 \uc0ac\ud6c4\uad00\ub9ac\uac00 \uacf5\uc81c\uc561\uc744 \uc88c\uc6b0\ud55c\ub2e4<\/h2>\n<p><strong>\uc0ac\uc5c5\uc6a9\uc790\uc0b0 \ud22c\uc790\ub97c \ub298\ub9ac\uba74 \ucde8\ub4dd\uc561\uc758 10%\ub97c \uae30\ubcf8\uc73c\ub85c \uacf5\uc81c\ubc1b\uace0 \uc608\ub144 \ud3c9\uade0\uc744 \ub118\uae34 \ucd08\uacfc\ubd84\uc5d0 10%\uac00 \ub354\ud574\uc838, \ud22c\uc790\ub97c \uc5bc\ub9c8\ub098 \ub298\ub838\ub294\uc9c0\uac00 \uc808\uc138 \ud3ed\uc744 \uc88c\uc6b0\ud569\ub2c8\ub2e4.<\/strong> \ub2e4\ub9cc \uc911\uace0\ud488\u00b7\ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5 \uad00\ub828 \uc790\uc0b0\uc740 \uc81c\uc678\ub418\uace0, \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \ub300\uccb4\ucde8\ub4dd\uc5d0 \ud55c\uc815\ub418\uba70, \uc0ac\ud6c4\uad00\ub9ac\uae30\uac04 \ub0b4 \ub2e4\ub978 \ubaa9\uc801 \uc804\uc6a9 \uc2dc\uc5d0\ub294 \uc774\uc790\uc0c1\ub2f9\uc561\uae4c\uc9c0 \ucd94\uc9d5\ub418\ubbc0\ub85c \uc694\uac74\uc744 \ucde8\ub4dd \uc804\uc5d0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\ub294 \ub300\uc0c1 \uc790\uc0b0 \ud310\uc815, \uae30\ubcf8\u00b7\ucd94\uac00\uacf5\uc81c\uc728 \uc801\uc6a9, \uc77c\ubc18 \uc790\uc0b0 2\ub144\u00b7\uc77c\ubd80 \uac74\ucd95\ubb3c \ub4f1 5\ub144 \uc0ac\ud6c4\uad00\ub9ac\uae4c\uc9c0 \uc138 \ub2e8\uacc4\ub97c \ubaa8\ub450 \ud1b5\uacfc\ud574\uc57c \uc628\uc804\ud55c \uc808\uc138\uac00 \ub429\ub2c8\ub2e4. \ucde8\ub4dd \uc804\uc5d0 \ub300\uc0c1 \uc5ec\ubd80\uc640 \uacf5\uc81c\uc561\uc744 \ud655\uc815\ud558\uace0, \ucde8\ub4dd \ud6c4\uc5d0\ub294 \uc6a9\ub3c4 \uc720\uc9c0\u00b7\uc804\uc6a9 \uacc4\ud68d\uc744 \ud568\uaed8 \uad00\ub9ac\ud558\ub294 \uac83\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.\ud22c\uc790 \uaddc\ubaa8\uac00 \uc804\ub144\ubcf4\ub2e4 \ub298\uc5c8\ub2e4\uba74 \ucd94\uac00 \uacf5\uc81c\uae4c\uc9c0 \uacc4\uc0b0\ud574 \ubcf4\ub294 \ud3b8\uc774 \uc720\ub9ac\ud558\uace0, \ube44\uc2b7\ud55c \uc218\uc900\uc774\ub77c\uba74 \uae30\ubcf8 \uacf5\uc81c\ub9cc\uc73c\ub85c \ud310\ub2e8\ud574\ub3c4 \ub429\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac \uc124\ube44 \ud22c\uc790\uc5d0 \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\uac00 \uc801\uc6a9\ub418\ub294\uc9c0, \uae30\ubcf8\u00b7\ucd94\uac00\uacf5\uc81c\ub85c \uc5bc\ub9c8\ub97c \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\ub294\uc9c0, \uacfc\uac70 \uc2e0\uace0\uc5d0\uc11c \ub204\ub77d\ub41c \uacf5\uc81c\ub294 \uc5c6\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 \ub300\uc0c1 \uc790\uc0b0 \ud310\uc815\ubd80\ud130 \uacf5\uc81c\uc561 \uacc4\uc0b0\u00b7\uc0ac\ud6c4\uad00\ub9ac \uc124\uacc4\uae4c\uc9c0 \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<div class=\"hoan-faq\">\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<details><summary>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \uae30\ubcf8\uacf5\uc81c\uc728\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/summary><p>2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4 \uae30\uc900\uc73c\ub85c \uc911\uc18c\uae30\uc5c5\uc774 \uc77c\ubc18 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc5d0 \ud22c\uc790\ud558\uba74 \ucde8\ub4dd\uc561\uc758 10%\ub97c \uae30\ubcf8\uc73c\ub85c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uc2e0\uc131\uc7a5\u00b7\uc6d0\ucc9c\uae30\uc220\uc774\ub098 \uad6d\uac00\uc804\ub7b5\uae30\uc220 \uc0ac\uc5c5\ud654\uc2dc\uc124 \ub4f1 \uc815\ucc45\uc801\uc73c\ub85c \uc721\uc131\ud558\ub294 \uc790\uc0b0\uc740 \uacf5\uc81c\uc728\uc774 \ub354 \ub192\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud22c\uc790\ub97c \ub298\ub9ac\uba74 \uc5bc\ub9c8\ub098 \ub354 \uacf5\uc81c\ubc1b\ub098\uc694?<\/summary><p>\uadf8\ud574 \ud22c\uc790\uc561\uc774 \uc9c1\uc804 3\ub144 \ud3c9\uade0\uc744 \ub118\uae34 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574 10%\ub97c \ucd94\uac00\ub85c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uae30\ubcf8\uacf5\uc81c 10%\uc5d0 \ub354\ud574\uc9c0\ub294 \uad6c\uc870\uc774\ubbc0\ub85c, \ub298\ub9b0 \ud22c\uc790\ubd84\uc5d0\ub294 \ucd5c\ub300 20%\uae4c\uc9c0 \uc801\uc6a9\ub429\ub2c8\ub2e4(\ucd94\uac00\uacf5\uc81c\ub294 \uae30\ubcf8\uacf5\uc81c\uc561\uc758 2\ubc30 \ud55c\ub3c4).<\/p><\/details>\n<details><summary>\ucd94\uac00\uacf5\uc81c \uae30\uc900\uc774 \ub418\ub294 &#8216;\uc9c1\uc804 3\ub144 \ud3c9\uade0&#8217;\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub098\uc694?<\/summary><p>\uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4\uc758 \uc0ac\uc5c5\uc6a9\uc790\uc0b0 \ucde8\ub4dd\uc561\uc744 \ud3c9\uade0\ud55c \uae08\uc561\uc785\ub2c8\ub2e4. \uadf8\ud574 \ucde8\ub4dd\uc561\uc774 \uc774 \ud3c9\uade0\uc744 \ucd08\uacfc\ud558\uba74 \ucd08\uacfc\ubd84\uc5d0 \ucd94\uac00\uacf5\uc81c\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc911\uace0 \uae30\uacc4\uc7a5\uce58\ub97c \uc0ac\ub3c4 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uc911\uace0\ud488 \ucde8\ub4dd\uc740 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0 \uacf5\uae09\uc5c5\u00b7\ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5 \uad00\ub828 \uc790\uc0b0\ub3c4 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacf5\uc81c\ubc1b\uc740 \uc790\uc0b0\uc744 \ub2e4\ub978 \uc6a9\ub3c4\ub85c \ub3cc\ub9ac\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary><p>\ud22c\uc790\uc644\ub8cc\uc77c\ubd80\ud130 \ubc95\ub839\uc774 \uc815\ud55c \uae30\uac04(\uc77c\ubc18 \uc790\uc0b0 2\ub144, \uc77c\ubd80 \uac74\ucd95\ubb3c \ub4f1 5\ub144) \uc548\uc5d0 \ub2e4\ub978 \ubaa9\uc801\uc73c\ub85c \uc804\uc6a9\ud558\uba74 \uacf5\uc81c\ubc1b\uc740 \uc138\uae08\uacfc \uc774\uc790\uc0c1\ub2f9\uc561(\uc5f0 8.03%)\uc774 \ucd94\uc9d5\ub429\ub2c8\ub2e4. \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc5d0\uc11c\ub294 \uc560\ucd08\uc5d0 \ub300\uccb4\ucde8\ub4dd\uc5d0 \ud55c\ud574 \uacf5\uc81c\uac00 \ub418\ubbc0\ub85c, \uc99d\uc124\ud615 \ud22c\uc790\ub77c\uba74 \uc2e0\uccad \uc5ec\ubd80\ub97c \uc2e0\uc911\ud788 \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/corporate-tax-credit-checklist\/\">\ubc95\uc778\uc138 \uc138\uc561\uacf5\uc81c\u00b7\uc138\uc561\uac10\uba74 \uc815\ub9ac (2026)<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/integrated-employment-tax-credit-hiring\/\">\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c, \uc5b4\ub5a4 \uc9c1\uc6d0\uc774 \uc720\ub9ac\ud55c\uac00 (2026)<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/rnd-tax-credit-post-management\/\">\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c, \uc0ac\ud6c4\uac80\uc99d \ub300\ube44\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 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c24\uc870(\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c) \u2014 2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4 \uc911\uc18c\uae30\uc5c5 \uc77c\ubc18\uc790\uc0b0 \uae30\ubcf8\uacf5\uc81c\uc728 10%, \uc9c1\uc804 3\ub144 \ud3c9\uade0 \ucd08\uacfc\ubd84 \ucd94\uac00\uacf5\uc81c\uc728 10%(\ucd94\uac00\uacf5\uc81c \uae30\ubcf8\uacf5\uc81c\uc561\uc758 2\ubc30 \ud55c\ub3c4) \u2014 https:\/\/www.law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br>\u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c21\uc870\u00b7\uc2dc\ud589\uaddc\uce59 \uc81c12\uc870 \u2014 \ub300\uc0c1 \uc790\uc0b0\u00b7\uc81c\uc678 \uc5c5\uc885(\uc9c0\uc6d0\uc5c5\ubb34\uc6a9 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uc81c\uc678), \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \ub300\uccb4\ucde8\ub4dd \ud55c\uc815, \uc790\uc0b0 \uc720\ud615\ubcc4 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04(\uc77c\ubc18 2\ub144\u00b7\uc77c\ubd80 \uac74\ucd95\ubb3c \ub4f1 5\ub144) \ub0b4 \ub2e4\ub978 \ubaa9\uc801 \uc804\uc6a9 \uc2dc \uacf5\uc81c\uc138\uc561\uc5d0 \uc774\uc790\uc0c1\ub2f9\uc561(\uc5f0 8.03% = 1\uc77c 0.022%) \uac00\uc0b0 \u2014 https:\/\/www.law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br>\u00b7 \uad6d\uc138\uccad \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \uc548\ub0b4 \u2014 https:\/\/www.nts.go.kr<br>\u00b7 \uae30\ubcf8\uacf5\uc81c\uc728 12%\ub294 2023~2025 \uacfc\uc138\uc5f0\ub3c4 \ud55c\uc2dc \uc784\uc2dc\ud22c\uc790\uc138\uc561\uacf5\uc81c(\uc81c24\uc870) \ub610\ub294 \uc2e0\uc131\uc7a5\u00b7\uc6d0\ucc9c\uae30\uc220 \uc694\uc728\ub85c, 2026\ub144 \uac1c\uc2dc\ubd84\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc74c. \uacf5\uc81c\uc728\u00b7\uc774\uc790\uc0c1\ub2f9\uc561\ub960\uc740 \uae30\uc5c5 \uaddc\ubaa8\u00b7\uc790\uc0b0 \uc720\ud615\u00b7\uac1c\uc815\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc2e0\uace0 \uc5f0\ub3c4\uc758 \ud604\ud589 \uaddc\uc815 \ud655\uc778 \ud544\uc694<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-14<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uae30\uacc4\uc7a5\uce58\u00b7\uc124\ube44 \ub4f1 \uc0ac\uc5c5\uc6a9\uc790\uc0b0\uc744 \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc561\uc758 \uc77c\uc815\ub960\uc744 \ubc95\uc778\uc138(\uac1c\uc778\uc0ac\uc5c5\uc790\ub294 \uc18c\ub4dd\uc138)\uc5d0\uc11c \uacf5\uc81c\ubc1b\ub294 \uc81c\ub3c4\uac00 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