{"id":4066,"date":"2026-03-25T11:15:00","date_gmt":"2026-03-25T02:15:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ec%9e%90%ec%82%ac%ec%a3%bc-%ec%9d%b4%ec%a0%9c-%ec%86%8c%ea%b0%81%ec%9d%b4-%ec%9d%98%eb%ac%b4%ec%9e%85%eb%8b%88%eb%8b%a4-%ec%9e%90%ea%b8%b0%ec%a3%bc%ec%8b%9d-%ec%84%b8%eb%b2%95%c2%b7\/"},"modified":"2026-09-11T07:16:57","modified_gmt":"2026-09-10T22:16:57","slug":"treasury-stock-mandatory-retirement","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/treasury-stock-mandatory-retirement\/","title":{"rendered":"\uc790\uc0ac\uc8fc \uc18c\uac01 \uc758\ubb34\ud654, \uc138\ubc95\u00b7\uc0c1\ubc95 \uac1c\uc815 \uc815\ub9ac (2026)"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce584 2026-07-28 | post_id=4066 | slug(\ubd88\ubcc0)=treasury-stock-mandatory-retirement | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 -->\n\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>\uc0c1\ubc95 \uac1c\uc815\uc73c\ub85c \uc790\uae30\uc8fc\uc2dd(\uc790\uc0ac\uc8fc)\uc740 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc774 \ub410\uace0, 2026\ub144 3\uc6d4 6\uc77c \uacf5\ud3ec\uc640 \ud568\uaed8 \uc2dc\ud589\ub410\uc2b5\ub2c8\ub2e4.<\/strong> \uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub85c \uc5bb\ub294 \uc774\uc775\uc744 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \ubcf4\uc544 \uacfc\uc138\ub97c \uac15\ud654\ud558\ub824\ub294 \uc138\ubc95 \uac1c\uc815 \ub17c\uc758\ub3c4 \uc774\uc5b4\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n  <p><strong>\ud655\uc815\ub41c \uac83 \u2014 \uc0c1\ubc95 \uc18c\uac01 \uc758\ubb34<\/strong><\/p>\n  <ul>\n    <li>2026\ub144 2\uc6d4 25\uc77c \uad6d\ud68c \ubcf8\ud68c\uc758 \ud1b5\uacfc, 3\uc6d4 6\uc77c \uacf5\ud3ec\u00b7\uc2dc\ud589 \u2014 \ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144 \uc774\ub0b4 \uc18c\uac01\uc774 \uc6d0\uce59<\/li>\n    <li>\uc784\uc9c1\uc6d0 \ubcf4\uc0c1\u00b7\uadfc\ub85c\uc790 \ubcf5\uc9c0 \ub4f1 \ubc95\uc5d0\uc11c \uc815\ud55c \uc0ac\uc720\uac00 \uc788\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc73c\ub85c \uc608\uc678\uc801 \ubcf4\uc720\u00b7\ucc98\ubd84 \uac00\ub2a5<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \uc544\uc9c1 \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \uac83<\/strong><\/p>\n  <ul>\n    <li>\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ucc28\uc775\uc758 \ubc30\ub2f9\uc18c\ub4dd \uc804\ud658\u00b7\ucc98\ubd84\uc190\uc2e4 \uacbd\ube44 \ubd88\uc778\uc815\uc740 \uc138\ubc95 \uac1c\uc815 \ub17c\uc758 \ub2e8\uacc4 \u2014 \uc2dc\ud589 \uc5ec\ubd80 \ud655\uc815 \uc804<\/li>\n    <li>\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub85c \uc789\uc5ec\uae08 \ud68c\uc218\u00b7\uac00\uc9c0\uae09\uae08 \uc815\ub9ac\ub97c \uacc4\ud68d\ud588\ub2e4\uba74, \ud655\uc815\ub41c \uaddc\uc815\uc744 \ud655\uc778\ud55c \ub4a4 \uc2e4\ud589\ud558\ub294 \uac83\uc774 \uc548\uc804<\/li>\n  <\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \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>\uc790\uc0ac\uc8fc \uc18c\uac01 \uc758\ubb34\ud654 \ub274\uc2a4\ub97c \uc811\ud558\uace0 <strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \ub300\uc0c1\uc778\uc9c0<\/strong> \uadfc\uac70\ub85c \ud655\uc778\ud558\ub824\ub294 \uc7ac\ubb34\ud300\uc7a5\u00b7CFO<\/li>\n    <li>\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub85c <strong>\uc789\uc5ec\uae08\u00b7\uac00\uc9c0\uae09\uae08\uc744 \uc815\ub9ac\ud558\ub824\ub358 \uacc4\ud68d<\/strong>\uc774 \uc788\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778 \uc624\ub108<\/li>\n    <li>\uac1c\uc815 \ud750\ub984 \uc18d\uc5d0\uc11c <strong>\uc2e4\ud589 \uc2dc\uc810\uc744 \uc5b8\uc81c\ub85c \uc7a1\uc544\uc57c \ud560\uc9c0<\/strong> \uace0\ubbfc\ub418\ub294 \uc2b9\uacc4 \uc900\ube44 \ub300\ud45c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\uc790\uae30\uc8fc\uc2dd\uc744 \uc0ac\ub450\uace0 \uc790\uc720\ub86d\uac8c \ubcf4\uc720\u00b7\ucc98\ubd84\ud558\ub358 \uc2dc\ub300\ub294 \uc9c0\ub098\uac00\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub294 \uc789\uc5ec\uae08 \ud68c\uc218\ub098 \uac00\uc9c0\uae09\uae08 \uc815\ub9ac\uc758 \uc720\uc6a9\ud55c \uc218\ub2e8\uc73c\ub85c \uc4f0\uc600\uc9c0\ub9cc, \uc0c1\ubc95\uc740 \uc18c\uac01\uc744 \uc758\ubb34\ub85c \ubc14\uafe8\uace0 \uc138\ubc95\uc740 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775\uc5d0 \ub300\ud55c \uacfc\uc138\ub97c \uac15\ud654\ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \uc6c0\uc9c1\uc600\uc2b5\ub2c8\ub2e4. \uc124\uacc4\ub294 \ubbf8\ub9ac, \uc2e4\ud589\uc740 \ud655\uc815\ub41c \uaddc\uc815\uc744 \ud655\uc778\ud55c \ub4a4\uac00 \uc9c0\uae08\uc758 \uc6d0\uce59\uc785\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-4066.png\" alt=\"\uc0c1\ubc95\uc740 \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud6c4 1\ub144 \uc774\ub0b4 \uc18c\uac01 \uc758\ubb34\ub85c \ud655\uc815\u00b7\uc2dc\ud589, \uc138\ubc95\uc758 \uc591\ub3c4\u2192\ubc30\ub2f9 \uc804\ud658\uc740 \ub17c\uc758 \ub2e8\uacc4\ub85c \ubbf8\ud655\uc815\uc784\uc744 \ube44\uad50\ud55c \ub3c4\ud45c\" class=\"wp-image-4655\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4066.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4066-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4066-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4066-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ubb34\uc5c7\uc774 \ud655\uc815\ub410\uace0 \ubb34\uc5c7\uc774 \uc544\uc9c1 \ub17c\uc758 \uc911\uc778\uac00<\/h2>\n<p><strong>\uc0c1\ubc95\uc758 \uc18c\uac01 \uc758\ubb34\ud654\ub294 \ud655\uc815\ub3fc \uc774\ubbf8 \uc2dc\ud589 \uc911\uc774\uace0, \uc138\uae08 \ucc98\ub9ac \ubc29\uc2dd \ubcc0\uacbd\uc740 \uc5ec\uc804\ud788 \ud655\uc778\uc774 \ud544\uc694\ud55c \uc601\uc5ed\uc785\ub2c8\ub2e4.<\/strong> 2025\ub144 \ub2f9\uc2dc\uc5d0\ub294 \uc138\ubc95\u00b7\uc0c1\ubc95 \uac1c\uc815\uc548\uc774 \ub3d9\uc2dc\ub2e4\ubc1c\uc801\uc73c\ub85c \ubc1c\uc758\ub41c &#8216;\ub3d9\ud5a5&#8217; \ub2e8\uacc4\uc600\uc9c0\ub9cc, \uadf8 \uc0ac\uc774 \uc0c1\ubc95 \ubd80\ubd84\uc774 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc6d0\ubb38 \ubc1c\uc758 \ub2f9\uc2dc \uc815\ub9ac\ub41c \uac1c\uc815\uc548\uc758 \ubf08\ub300\ub294 \ub2e4\uc74c\uacfc \uac19\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uc138\ubc95 \uac1c\uc815\uc548 \ud575\uc2ec<\/th><th>\uc0c1\ubc95 \uac1c\uc815\uc548 \ud575\uc2ec<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc8fc\uc694 \ub0b4\uc6a9<\/td><td>\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ucc28\uc775\uc744 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138(\ud604\ud589 \uc591\ub3c4\uc18c\ub4dd \u2192 \uac1c\uc815 \ubc30\ub2f9\uc18c\ub4dd), \ubc95\uc778\uc758 \uc790\uae30\uc8fc\uc2dd \ucc98\ubd84\uc190\uc2e4 \uacbd\ube44 \ubd88\uc778\uc815<\/td><td>\uc758\uc5481: \uc0c1\uc7a5\ud68c\uc0ac\uc5d0 \ub300\ud574 \ucde8\ub4dd \ud6c4 1\ub144 \uc774\ub0b4 \uc18c\uac01 \uc758\ubb34\ud654 \/ \uc758\uc5482: \ube44\uc0c1\uc7a5\ud68c\uc0ac\uae4c\uc9c0 \ud655\ub300 \uc801\uc6a9 \uac80\ud1a0(\uc18c\uac01 \uae30\uac04\uc740 \ud558\uc704\ubc95\ub839 \uc704\uc784)<\/td><\/tr>\n    <tr><td>\uc801\uc6a9 \uc2dc\uae30<\/td><td>\uc774\ud6c4 \uc9c0\uae09\ubc1b\ub294 \uc18c\ub4dd\ubd84\ubd80\ud130 \uc801\uc6a9<\/td><td>\ubc95 \uacf5\ud3ec \ud6c4 \uc77c\uc815 \uacbd\uacfc\uaddc\uc815 \uc801\uc6a9<\/td><\/tr>\n    <tr><td>\uac1c\uc815 \ud6a8\uacfc<\/td><td>\uac1c\uc778\uc8fc\uc8fc \uc138\ubd80\ub2f4 \uc99d\uac00, \uc790\uae30\uc8fc\uc2dd \ud65c\uc6a9 \uc808\uc138 \uc804\ub7b5 \ud6a8\uc6a9 \uac10\uc18c<\/td><td>\uc790\uae30\uc8fc\uc2dd\uc744 \ud65c\uc6a9\ud55c \uc789\uc5ec\uae08 \ud68c\uc218\u00b7\uac00\uc9c0\uae09\uae08 \uc815\ub9ac\u00b7\uacbd\uc601\uad8c \uac15\ud654 \uc804\ub7b5\uc758 \ud6a8\uc6a9 \uac10\uc18c<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95 \uac1c\uc815(2026-03-06 \uc2dc\ud589)<\/strong> \u2014 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01 \uc758\ubb34\ud654<\/summary>\n<p>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc744 \ud575\uc2ec\uc73c\ub85c \ud55c \uc0c1\ubc95 \uac1c\uc815\uc548\uc740 2026\ub144 2\uc6d4 25\uc77c \uad6d\ud68c \ubcf8\ud68c\uc758\ub97c \ud1b5\uacfc\ud574 2026\ub144 3\uc6d4 6\uc77c \uacf5\ud3ec\uc640 \ub3d9\uc2dc\uc5d0 \uc2dc\ud589\ub410\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775\uc758 \uacfc\uc138 \ubc29\uc2dd\uc744 \ub9e4\ub9e4(\uc591\ub3c4)\uc5d0\uc11c \ubc30\ub2f9\uc73c\ub85c \uc804\ud658\ud558\ub294 \uc138\ubc95 \ubd80\ubd84\uc740 \ud655\uc815 \uc5ec\ubd80\uac00 \ubcc4\ub3c4\ub85c \ud655\uc778\ub3fc\uc57c \ud569\ub2c8\ub2e4. (\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ucc28\uc775\uc758 \ubc30\ub2f9\uc18c\ub4dd \uc804\ud658\u00b7\ucc98\ubd84\uc190\uc2e4 \uacbd\ube44 \ubd88\uc778\uc815\uc740 \uc138\ubc95 \uac1c\uc815 \ub17c\uc758 \ub2e8\uacc4\ub85c, \uc2dc\ud589 \uc5ec\ubd80\ub294 \uc544\uc9c1 \ud655\uc815 \uc804\uc785\ub2c8\ub2e4)<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc740 \uc5b8\uc81c\uae4c\uc9c0 \ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc18c\uac01\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/strong> \uac1c\uc815 \uc0c1\ubc95\uc740 \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 \uc6d0\uce59\uc801\uc73c\ub85c 1\ub144 \uc548\uc5d0 \uc18c\uac01\ud558\ub3c4\ub85d \ud558\uace0, \ubc95\uc5d0\uc11c \uc815\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0 \ud55c\ud574 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc544 \uc608\uc678\uc801\uc73c\ub85c \ubcf4\uc720\u00b7\ucc98\ubd84\ud560 \uc218 \uc788\uac8c \ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc1c\uc758 \ub2f9\uc2dc \ub450 \uc758\uc548\uc740 \uc801\uc6a9\ub300\uc0c1\uacfc \uc608\uc678 \uc0ac\uc720\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uc6d0\ubb38\uc774 \uc815\ub9ac\ud55c \ube44\uad50\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uae40\ub0a8\uadfc \uc758\uc6d0 \ub4f1 \ubc1c\uc758\uc548<\/th><th>\uc774\uac15\uc77c \uc758\uc6d0 \ub4f1 \ubc1c\uc758\uc548<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc801\uc6a9\ub300\uc0c1<\/td><td>\uc0c1\uc7a5\ud68c\uc0ac<\/td><td>\uc0c1\uc7a5\ud68c\uc0ac, \ube44\uc0c1\uc7a5\ud68c\uc0ac<\/td><\/tr>\n    <tr><td>\ub0b4\uc6a9<\/td><td>\ucde8\ub4dd \ud6c4 1\ub144 \uc774\ub0b4 \uc18c\uac01, \uc784\uc9c1\uc6d0 \ubcf4\uc0c1\u00b7\uc0ac\ub0b4\uadfc\ub85c\ubcf5\uc9c0\uae30\uae08 \ucd9c\uc5f0 \ub4f1\uc740 \uc608\uc678 \ubcf4\uc720 \uc778\uc815(\uc9c1\ud6c4 \uc815\uae30\uc8fc\ucd1d \uc2b9\uc778 \ud544\uc694)<\/td><td>\ucde8\ub4dd \ud6c4 \ud558\uc704\ubc95\ub839\uc774 \uc815\ud558\ub294 \uae30\uac04 \ub0b4 \uc18c\uac01, \uadfc\ub85c\uc790 \ubcf5\uc9c0 \ubaa9\uc801 \ub4f1 \ubd88\uac00\ud53c\ud55c \uc0ac\uc720\ub294 \uc608\uc678 \ubcf4\uc720 \uac00\ub2a5<\/td><\/tr>\n    <tr><td>\uc801\uc6a9\uc2dc\uae30<\/td><td>\uacf5\ud3ec \ud6c4 \uacbd\uacfc\uaddc\uc815 \uc801\uc6a9(\uc2dc\ud589 \uc804 \ubcf4\uc720\ubd84\ub3c4 \ud574\ub2f9)<\/td><td>\uacf5\ud3ec \ud6c4 \uacbd\uacfc\uaddc\uc815 \uc801\uc6a9(\uc2dc\ud589 \uc804 \ubcf4\uc720\ubd84\ub3c4 \ud574\ub2f9)<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ubc1b\ub294 \uc9c8\ubb38\uc774 &#8220;\uc6b0\ub9ac\ub3c4 \uc9c0\uae08 \ubcf4\uc720\ud55c \uc790\uc0ac\uc8fc\ub97c \ub2e4 \uc18c\uac01\ud574\uc57c \ud558\ub290\ub0d0&#8221;\uc785\ub2c8\ub2e4. \ub2f5\uc740 \ud68c\uc0ac\uc758 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \uc608\uc678 \uc0ac\uc720 \ucda9\uc871 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uac1c\uc815 \uc804 \uc790\uc0ac\uc8fc\ub97c \ud65c\uc6a9\ud55c \uc124\uacc4\ub97c \uc9c4\ud589 \uc911\uc774\uc5c8\ub2e4\uba74, \uc18c\uac01 \uc758\ubb34\u00b7\uc608\uc678 \uc694\uac74\uc744 \uba3c\uc800 \ub300\uc870\ud55c \ub4a4 \uc77c\uc815\uc744 \ub2e4\uc2dc \uc9dc\ub294 \uac83\uc774 \ucc28\uadfc\ucc28\uadfc \ub300\ube44\ud558\ub294 \uae38\uc785\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-4066.png\" alt=\"\uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775 \uacfc\uc138\ub97c \ud604\ud589 \uc591\ub3c4\uc18c\ub4dd\uc5d0\uc11c \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uc804\ud658\ud558\uba74 \uc885\ud569\uc18c\ub4dd \ud569\uc0b0\u00b7\ub204\uc9c4\uc138\uc728\ub85c \uac1c\uc778\uc8fc\uc8fc \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc74c\uc744 \ub098\ud0c0\ub0b8 \ub3c4\ud45c\" class=\"wp-image-4657\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4066.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4066-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4066-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4066-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc790\uae30\uc8fc\uc2dd \uac70\ub798 \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \ubc14\ub00c\ub294\uac00<\/h2>\n<p><strong>\uc138\uae08\uc758 \ubc29\ud5a5\uc740 &#8220;\ub9e4\ub9e4\ub85c \ubcf4\ub358 \uac83\uc744 \ubc30\ub2f9\uc73c\ub85c \ubcf8\ub2e4&#8221;\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong> \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775\uc744 \uc591\ub3c4\uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ud558\uba74, \ub204\uc9c4\uc138\uc728 \uad6c\uc870\uc0c1 \uac1c\uc778\uc8fc\uc8fc\uc758 \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub9cc\ud07c \uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub97c \uc9c0\ub81b\ub300\ub85c \uc0bc\ub358 \uc808\uc138 \uad6c\uc870\uc758 \ud6a8\uc6a9\ub3c4 \ub0ae\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n  <p>\ub2e4\ub9cc \ud604\ud589\ubc95\uc5d0\uc11c\ub3c4 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775\uc774 \ubaa8\ub450 \uc591\ub3c4\uc18c\ub4dd\uc778 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ud68c\uc0ac\uac00 <strong>\uc18c\uac01\uc774\ub098 \uc790\ubcf8\uac10\uc18c\ub97c \ubaa9\uc801\uc73c\ub85c<\/strong> \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud574 \uc8fc\uc8fc\uac00 \uc5bb\uc740 \uc774\uc775\uc740 \uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870 \uc81c2\ud56d \uc81c1\ud638\uc5d0 \ub530\ub77c <strong>\uc774\ubbf8 \uc758\uc81c\ubc30\ub2f9(\ubc30\ub2f9\uc18c\ub4dd)<\/strong>\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \ubcf4\ub294 \uac83\uc740 \ud68c\uc0ac\uac00 \ubcf4\uc720\u00b7\ucc98\ubd84\uc744 \ubaa9\uc801\uc73c\ub85c \ucde8\ub4dd\ud55c \uc77c\ubc18 \ub9e4\ub9e4\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc789\uc5ec\uae08 \ud68c\uc218\ub97c \ubaa9\uc801\uc73c\ub85c \uc790\uae30\uc8fc\uc2dd\uc744 \ud65c\uc6a9\ud558\ub824\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc624\ud788\ub824 \uc774 \uc758\uc81c\ubc30\ub2f9 \ucabd\uc5d0 \ud574\ub2f9\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4.\n<p><strong>\uac19\uc740 \uac70\ub798\ub77c\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/strong> (\uc218\uce58 \ub300\ube44 \u00b7 \uc804\uc81c: \uac1c\uc778 \ub300\uc8fc\uc8fc\uac00 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub85c \uc774\uc775\uc744 \uc2e4\ud604\ud558\ub294 \uacbd\uc6b0)<\/p>\n<ul>\n  <li><strong>\uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138<\/strong> \u2192 \uc0c1\ub300\uc801\uc73c\ub85c \ub0ae\uc740 \uc591\ub3c4\uc18c\ub4dd\uc138\uc728 \uad6c\uc870 \uc801\uc6a9<\/li>\n  <li><strong>\ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138<\/strong> \u2192 \ub2e4\ub978 \uc885\ud569\uc18c\ub4dd\uacfc \ud569\uc0b0\ub3fc \ub204\uc9c4\uc138\uc728 \uad6c\uc870 \uc801\uc6a9, \uc138\ubd80\ub2f4 \uc99d\uac00 \uac00\ub2a5<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ud655\uc815 \uc804 \uc2e4\ud589\uc758 \ub9ac\uc2a4\ud06c.<\/strong><\/p>\n  <p>\uc138\ubc95 \uac1c\uc815 \ubd80\ubd84\uc740 \ubc1c\uc758\u00b7\ub17c\uc758 \ub2e8\uacc4\uc5d0\uc11c \ud655\uc815\uae4c\uc9c0 \ub0b4\uc6a9\uc774 \uc870\uc815\ub420 \uc218 \uc788\ub294 \uc601\uc5ed\uc785\ub2c8\ub2e4. \ud655\uc815 \uc804\uc5d0 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub97c \uc11c\ub458\ub7ec \uc2e4\ud589\ud558\uba74, \ub418\ub808 \uc608\uc0c1\uacfc \ub2e4\ub978 \uacfc\uc138\ub85c \ub9ac\uc2a4\ud06c\ub97c \ub5a0\uc548\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubc95 \ud655\uc815 \uc5ec\ubd80\ub97c \ubc18\ub4dc\uc2dc \ud655\uc778\ud55c \ub4a4 \uc2e4\ud589 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ube44\uc0c1\uc7a5\ud68c\uc0ac\ub294 \uc9c0\uae08 \ubb34\uc5c7\uc744 \uc900\ube44\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>&#8220;\uc124\uacc4\ub294 \ubbf8\ub9ac, \uc2e4\ud589\uc740 \ud655\uc815\uc744 \ubcf4\uace0&#8221;\uac00 \uc548\uc804\ud55c \uc811\uadfc\uc785\ub2c8\ub2e4.<\/strong> \ube44\uc0c1\uc7a5\ud68c\uc0ac\ub3c4 \uc18c\uac01 \uc758\ubb34 \uc801\uc6a9 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\uace0(\uacfc\ud0dc\ub8cc \uc81c\uc7ac\ub294 \uc0c1\uc7a5\ud68c\uc0ac \ud55c\uc815), \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uac00 \ubc30\ub2f9\uac70\ub798\ub85c \uc804\ud658\ub420 \uacbd\uc6b0 \ucd94\uac00 \uc138\ubd80\ub2f4\uc774 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n  <li><strong>\uc790\uc0ac\uc8fc \ubcf4\uc720 \ud604\ud669\uacfc \ucde8\ub4dd \ubaa9\uc801\uc744 \uba3c\uc800 \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/strong> \uc18c\uac01 \uc758\ubb34\u00b7\uc608\uc678 \uc0ac\uc720 \ub300\uc870\uc758 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub97c \ud65c\uc6a9\ud55c \uae30\uc874 \uc808\uc138 \uc124\uacc4\ub97c \uc7ac\uc810\uac80\ud569\ub2c8\ub2e4.<\/strong> \uc591\ub3c4\u2192\ubc30\ub2f9 \uc804\ud658 \uc2dc \uc138\ubd80\ub2f4 \ubcc0\ud654\ub97c \uc2dc\ub098\ub9ac\uc624\ubcc4\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc2e4\ud589 \uc2dc\uc810\uc740 \ud655\uc815\ub41c \uaddc\uc815\uc744 \ud655\uc778\ud55c \ub4a4 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/strong> \ubd88\ud655\uc2e4\ud55c \ud750\ub984 \uc18d\uc5d0\uc11c \ub9ac\uc2a4\ud06c\ub97c \ucd5c\uc18c\ud654\ud558\ub294 \uc2e4\ubb34\uc801 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/li>\n  <li><strong>\ud544\uc694 \uc2dc \uc138\ubb34\u00b7\ubc95\ubb34\ub97c \ud568\uaed8 \uac80\ud1a0\ud574 \uc124\uacc4\u00b7\uc2dc\ud589 \uc77c\uc815\uc744 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/strong><\/li>\n<\/ol>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc790\uc0ac\uc8fc \ub300\uc751\uc740 \ubb34\uc5c7\ubd80\ud130 \uc2dc\uc791\ud558\ub294\uac00<\/h2>\n<p><strong>\uc0c1\ubc95 \uac1c\uc815\uc73c\ub85c \uc790\uae30\uc8fc\uc2dd\uc740 \ucde8\ub4dd \ud6c4 1\ub144 \uc774\ub0b4 \uc18c\uac01\uc774 \uc758\ubb34\ud654\ub410\uace0, 2026\ub144 3\uc6d4 \uc2dc\ud589\ub410\uc2b5\ub2c8\ub2e4.<\/strong> \uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc774\uc775\uc744 \ubc30\ub2f9\uc73c\ub85c \uacfc\uc138\ud558\ub824\ub294 \uc138\ubc95 \ud750\ub984\uc740 \uac1c\uc778\uc8fc\uc8fc \uc138\ubd80\ub2f4\uc744 \ud0a4\uc6b0\ub294 \ubc29\ud5a5\uc774\ubbc0\ub85c \ud655\uc815 \uc5ec\ubd80\ub97c \ud655\uc778\ud55c \ub4a4 \uc6c0\uc9c1\uc5ec\uc57c \ud558\uace0, \ube44\uc0c1\uc7a5\ud68c\uc0ac\ub3c4 \uc18c\uac01 \uc758\ubb34 \uc801\uc6a9 \ub300\uc0c1\uc774\ub2c8 \uc2e4\ud589 \uc804 \uc138\ubd80\ub2f4 \uc2dc\ub098\ub9ac\uc624 \uc810\uac80\uc774 \ub9ac\uc2a4\ud06c\ub97c \ud53c\ud558\ub294 \uae38\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uc790\uc0ac\uc8fc \ub300\uc751\uc758 \uccab \ub2e8\uacc4\ub294 \ubcf4\uc720 \ud604\ud669\uacfc \ucde8\ub4dd \ubaa9\uc801 \uc815\ub9ac\uc774\uace0, \uc2e4\ud589 \uc2dc\uc810 \uacb0\uc815\uc740 \ud655\uc815\ub41c \uaddc\uc815 \ud655\uc778\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.\uc774\ubbf8 \uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720\ud55c \ud68c\uc0ac\ub77c\uba74 \uacbd\uacfc\uc870\uce58 \uae30\ud55c\uc744 \uc138\ub294 \uc77c\uc774 \uba3c\uc800\uc774\uace0, \uc55e\uc73c\ub85c \ucde8\ub4dd\ud560 \uacc4\ud68d\uc774\ub77c\uba74 \ubcf4\uc720 \ubaa9\uc801\uc744 \ubbf8\ub9ac \uc815\ud574 \ub450\ub294 \ud3b8\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n  <p class=\"calc-link\">\uc774 \uae00\uc758 \uc18c\uac01 \uc138\ubd80\ub2f4 \ube44\uad50\ub294 <a href=\"https:\/\/hoantax.co.kr\/calc\/jasaju-sogak-sebudam\/\">\uc790\uc0ac\uc8fc \uc18c\uac01 \uc138\ubd80\ub2f4 \uacc4\uc0b0\uae30<\/a>\ub85c \uc9c1\uc811 \ub123\uc5b4 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \ud604\ud589 \uc870\ubb38 \uae30\uc900\uc774\uba70 \ub85c\uadf8\uc778 \uc5c6\uc774 \ubb34\ub8cc\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc790\uc0ac\uc8fc \uc18c\uac01\u00b7\uc790\uae30\uc8fc\uc2dd \uc808\uc138 \uc124\uacc4\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uadc0\uc0ac\uc758 \uc790\uae30\uc8fc\uc2dd \ud604\ud669\uacfc \uac1c\uc815 \uc801\uc6a9 \ubc94\uc704\ub97c \ud568\uaed8 \uc9da\uc5b4 \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>\uc790\uc0ac\uc8fc \uc18c\uac01\uc774 \uc758\ubb34\ud654\ub410\ub2e4\ub294\ub370 \uc5b8\uc81c\ubd80\ud130\uc778\uac00\uc694?<\/summary><p>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc744 \ud575\uc2ec\uc73c\ub85c \ud55c \uc0c1\ubc95 \uac1c\uc815\uc774 2026\ub144 2\uc6d4 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud574 2026\ub144 3\uc6d4 6\uc77c \uc2dc\ud589\ub410\uc2b5\ub2c8\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud558\uba70, \uc2dc\ud589 \uc804\ubd80\ud130 \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd(\uc9c1\uc811 \ucde8\ub4dd\ubd84)\ub3c4 \uacbd\uacfc\uc870\uce58\uc5d0 \ub530\ub77c \uc2dc\ud589\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc774 \uacbd\uacfc\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud569\ub2c8\ub2e4(\ubc95\ub960 \uc81c21448\ud638 \ubd80\uce59 \uc81c2\uc870).<\/p><\/details>\n<details><summary>\ucde8\ub4dd\ud55c \uc790\uc0ac\uc8fc\ub294 \ubb34\uc870\uac74 \uc18c\uac01\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uc6d0\uce59\uc740 1\ub144 \uc774\ub0b4 \uc18c\uac01\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc784\uc9c1\uc6d0 \ubcf4\uc0c1, \uadfc\ub85c\uc790 \ubcf5\uc9c0 \ubaa9\uc801 \ub4f1 \ubc95\uc5d0\uc11c \uc815\ud55c \uc0ac\uc720\uac00 \uc788\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc544 \uc608\uc678\uc801\uc73c\ub85c \ubcf4\uc720\u00b7\ucc98\ubd84\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ube44\uc0c1\uc7a5\ud68c\uc0ac\ub3c4 \uc18c\uac01 \uc758\ubb34 \ub300\uc0c1\uc778\uac00\uc694?<\/summary><p>\ud655\uc815\ub41c \uc0c1\ubc95 \uc81c341\uc870\uc7584\ub294 \uc8fc\uc2dd\ud68c\uc0ac \uc77c\ubc18 \uaddc\uc815\uc73c\ub85c \uc2e0\uc124\ub418\uc5b4 \ube44\uc0c1\uc7a5\ud68c\uc0ac\ub97c \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc704\ubc18 \uc2dc \uacfc\ud0dc\ub8cc \uc81c\uc7ac(\uc0c1\ubc95 \uc81c635\uc870 \uc2e0\uc124 \uc870\ud56d)\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub9cc \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc790\uae30\uc8fc\uc2dd \uac70\ub798 \uc138\uae08\uc774 \uc591\ub3c4\uc5d0\uc11c \ubc30\ub2f9\uc73c\ub85c \ubc14\ub00c\uba74 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098\uc694?<\/summary><p>\ubc30\ub2f9\uc18c\ub4dd\uc740 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ub3fc \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub418\ubbc0\ub85c, \uac1c\uc778\uc8fc\uc8fc\uc758 \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub9cc\ud07c \uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub97c \ud65c\uc6a9\ud55c \uc808\uc138 \uad6c\uc870\uc758 \ud6a8\uc6a9\uc774 \ub0ae\uc544\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc790\uae30\uc8fc\uc2dd \ub9e4\ub9e4\ub85c \uc789\uc5ec\uae08\uc744 \ud68c\uc218\ud558\ub824\ub358 \uacc4\ud68d\uc774 \uc788\ub294\ub370 \uadf8\ub300\ub85c \uc9c4\ud589\ud574\ub3c4 \ub418\ub098\uc694?<\/summary><p>\ud655\uc815\ub41c \uc138\ubc95 \ub0b4\uc6a9\uc744 \ud655\uc778\ud55c \ub4a4 \uc2e4\ud589\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ud655\uc815 \uc804 \uc2e4\ud589\uc740 \uc608\uc0c1\uacfc \ub2e4\ub978 \uacfc\uc138 \ub9ac\uc2a4\ud06c\ub97c \ub5a0\uc548\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubc95\uc778\uc758 \uc790\uae30\uc8fc\uc2dd \ucc98\ubd84\uc190\uc2e4\uc740 \uacbd\ube44\ub85c \uc778\uc815\ub418\ub098\uc694?<\/summary><p>\ubc1c\uc758\uc548\uc5d0\ub294 \ucc98\ubd84\uc190\uc2e4\uc744 \uacbd\ube44\ub85c \uc778\uc815\ud558\uc9c0 \uc54a\ub294 \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub410\uc2b5\ub2c8\ub2e4. \uc774 \uc138\ubc95 \ubd80\ubd84\uc740 \ud655\uc815 \uc5ec\ubd80\uac00 \ubcc4\ub3c4\ub85c \ud655\uc778\ub3fc\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc18c\uac01 \uc758\ubb34\ub97c \uc5b4\uae30\uba74 \uc5b4\ub5a4 \ubb38\uc81c\uac00 \uc0dd\uae30\ub098\uc694?<\/summary><p>\uc18c\uac01 \uc758\ubb34\ub294 \uc0c1\ubc95\uc0c1 \uc758\ubb34\uc774\ubbc0\ub85c, \uc774\ud589\ud558\uc9c0 \uc54a\uc73c\uba74 \ud68c\uc0ac\uc640 \uc774\uc0ac\uc758 \ucc45\uc784 \ubb38\uc81c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801 \uc801\uc6a9\uc740 \ud68c\uc0ac \uc0c1\ud669\uc5d0 \ub530\ub77c \uc804\ubb38\uac00 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc9c0\uae08 \ubb34\uc5c7\ubd80\ud130 \uc900\ube44\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uc790\uc0ac\uc8fc \ubcf4\uc720 \ud604\ud669\uacfc \ucde8\ub4dd \ubaa9\uc801\uc744 \uc815\ub9ac\ud558\uace0, \uae30\uc874 \uc808\uc138 \uc124\uacc4\uc758 \uc138\ubd80\ub2f4 \ubcc0\ud654\ub97c \uc2dc\ub098\ub9ac\uc624\ubcc4\ub85c \uc810\uac80\ud55c \ub4a4 \uc2e4\ud589 \uc2dc\uc810\uc744 \uacb0\uc815\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n<div 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