{"id":4076,"date":"2026-03-31T10:00:00","date_gmt":"2026-03-31T01:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/2025%eb%85%84-%ec%84%b8%eb%b2%95%ea%b0%9c%ec%a0%95-%ec%a4%91%ec%86%8c%ea%b8%b0%ec%97%85%ec%9d%80-%eb%ac%b4%ec%97%87%ec%9d%b4-%ed%99%95%ec%a0%95%eb%90%90%eb%82%98%ec%9a%94-%eb%b2%95\/"},"modified":"2026-07-30T11:19:25","modified_gmt":"2026-07-30T02:19:25","slug":"2025-tax-law-sme-summary","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/2025-tax-law-sme-summary\/","title":{"rendered":"2025\ub144 \uc138\ubc95\uac1c\uc815, \uc911\uc18c\uae30\uc5c5 \ud655\uc815 \uc0ac\ud56d"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce583 2026-07-16 | post_id=4076 | slug(\ubd88\ubcc0)=2025-tax-law-sme-summary | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \uc815\ub82c(\ud575\uc2ec\uc694\uc57d \ud558\uc774\ube0c\ub9ac\ub4dc\u00b7FAQ \uc704\uce58\u00b7\ubc95\ub839 \ud1a0\uae00\u00b7\ucd9c\ucc98 \ubc15\uc2a4) \u00b7 \uc218\uce58\u00b7\uc138\uc728\u00b7\uae30\ud55c = \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 3\uc885 \uc704\uce58 \ubcf4\uc874 -->\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>2025\ub144 7\uc6d4 \ubc1c\ud45c\ub41c \uc138\uc81c\uac1c\ud3b8\uc548\uc774 2025\ub144 12\uc6d4 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud574, \uc911\uc18c\uae30\uc5c5 \uc138\uae08\uc5d0 \uc9c1\uc811 \ub2ff\ub294 \ub0b4\uc6a9 \uc0c1\ub2f9\uc218\uac00 \ud655\uc815\ub410\uc2b5\ub2c8\ub2e4.<\/strong> \uc804\uccb4\uc801\uc73c\ub85c \uc138\ubd80\ub2f4\uc774 \ub298\uc5b4\ub098\ub294 \ubc29\ud5a5\uc774\ubbc0\ub85c, \uc801\uc6a9 \uac00\ub2a5\ud55c \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74\uc744 \uacb0\uc0b0 \uc804\uc5d0 \ubbf8\ub9ac \uc810\uac80\ud574 \uc778\uc0c1\ubd84\uc744 \uc0c1\uc1c4\ud558\ub294 \uc120\uc81c \ub300\uc751\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\ud655\uc815 \uc0ac\ud56d \u2014 \uc911\uc18c\uae30\uc5c5\uc774 \ucc59\uae38 \uc138 \uac00\uc9c0<\/strong><\/p>\n<ul>\n<li>\ubc95\uc778\uc138\uc728 \uc804 \uad6c\uac04 1%p \uc778\uc0c1 \u2014 2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9<\/li>\n<li>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \uac1c\ud3b8 \u2014 \uace0\uc6a9\uc720\uc9c0\uae30\uac04\ubcc4 \ucc28\ub4f1 + \ucd94\uc9d5\uc2dd \uc0ac\ud6c4\uad00\ub9ac \uc644\ud654<\/li>\n<li>\uac10\uc561\ubc30\ub2f9 \uacfc\uc138 \u2014 \ucde8\ub4dd\uac00\uc561(\uc8fc\uc8fc\uac00 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud55c \uae08\uc561) \ucd08\uacfc\ubd84\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uc18c\ub4dd\uc138 \uacfc\uc138<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \ubc1c\ud45c \ub2f9\uc2dc \uc804\ub9dd\uacfc \ub2ec\ub77c\uc9c4 \uc9c0\uc810<\/strong><\/p>\n<ul>\n<li>\uac00\uc7a5 \ud070 \ub17c\ub780\uc774\ub358 \uc0c1\uc7a5\uc8fc\uc2dd \ub300\uc8fc\uc8fc \uae30\uc900 \ud558\ud5a5(50\uc5b5\uc6d0\u219210\uc5b5\uc6d0)\uc740 \ubb34\uc0b0\ub3fc \ud604\ud589 50\uc5b5\uc6d0 \uae30\uc900 \uc720\uc9c0 \u2014 \uac1c\uc815\uc548 \ubc1c\ud45c \uc2dc\uc810\uc758 \uc815\ubcf4\ub85c \uc138\uc6b4 \uacc4\ud68d\uc740 \ud655\uc815 \ub0b4\uc6a9 \uae30\uc900\uc73c\ub85c \ub2e4\uc2dc \uc810\uac80 \ud544\uc694<\/li>\n<\/ul>\n<\/div>\n<!-- \u2461 FOR YOU \ubc15\uc2a4 -->\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>\uc138\ubc95\uac1c\uc815\uc73c\ub85c \uc6b0\ub9ac \ud68c\uc0ac \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \uc624\ub974\ub294\uc9c0 <strong>\uadfc\uac70\ub85c \ud655\uc778<\/strong>\ud558\ub824\ub294 \uc7ac\ubb34\ud300\uc7a5\u00b7CFO<\/li>\n<li>\uace0\uc6a9\uc744 \ub298\ub838\uac70\ub098 \ub298\ub9b4 \uacc4\ud68d\uc774\ub77c <strong>\uace0\uc6a9\uc138\uc561\uacf5\uc81c \ubcc0\ud654<\/strong>\uac00 \uad81\uae08\ud55c \uc911\uc18c\uae30\uc5c5 \ub300\ud45c<\/li>\n<li>\uac10\uc561\ubc30\ub2f9\u00b7\ubc30\ub2f9 \uc804\ub7b5\uc744 \uc138\uc6b0\ub2e4 \uac1c\uc815\uc73c\ub85c <strong>\uacc4\ud68d\uc744 \ub2e4\uc2dc \uc9dc\uc57c \ud558\ub294<\/strong> \uc624\ub108<\/li>\n<\/ul>\n<\/div>\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\uc774\ubc88 \uc138\ubc95\uac1c\uc815\uc5d0\uc11c \uc911\uc18c\uae30\uc5c5\uc774 \ud655\uc815\uc801\uc73c\ub85c \uc900\ube44\ud574\uc57c \ud560 \uc77c\uc740 \ubc95\uc778\uc138\uc728 1%p \uc778\uc0c1\uc5d0 \ub300\ud55c \ub300\uc751, \uadf8\ub9ac\uace0 \uace0\uc6a9\u00b7\ubc30\ub2f9 \uc804\ub7b5\uc758 \uc7ac\uc810\uac80\uc785\ub2c8\ub2e4.<\/strong> \uc138\ubc95\uac1c\uc815\uc548\uc774 \ub098\uc624\uba74 \ub300\uae30\uc5c5 \uc774\uc57c\uae30\ub85c \ub118\uae30\uae30 \uc27d\uc9c0\ub9cc, \uc774\ubc88 \uac1c\uc815\uc740 \ubc95\uc778\uc138\uc728\u00b7\uace0\uc6a9\uacf5\uc81c\u00b7\ubc30\ub2f9\uacfc\uc138\ucc98\ub7fc \ubaa8\ub4e0 \uc911\uc18c\uae30\uc5c5\uc758 \uc138\uae08\uc5d0 \uc9c1\uc811 \ub2ff\ub294 \ub0b4\uc6a9\uc774 \ub9ce\uc2b5\ub2c8\ub2e4. \uc138\uc728\uc740 \uc624\ub974\uc9c0\ub9cc \uace0\uc6a9\uc744 \uc624\ub798 \uc720\uc9c0\ud558\uba74 \uacf5\uc81c\uac00 \ucee4\uc9c0\ub294 \ub4f1 \uc900\ube44\ud55c \uae30\uc5c5\uc5d0\ub294 \uc720\ub9ac\ud55c \uc9c0\uc810\ub3c4 \ud568\uaed8 \ub4e4\uc5b4\uc654\uc73c\ubbc0\ub85c, \uc81c\ub3c4 \uc2dc\ud589 \uc804\uc5d0 \ubbf8\ub9ac \ubd84\uc11d\ud558\uace0 \ub300\uc751 \uc804\ub7b5\uc744 \uc138\uc6b0\ub294 \uac83\uc774 \uc808\uc138\uc758 \uc2dc\uc791\uc785\ub2c8\ub2e4.<\/p>\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-4076.png\" alt=\"\uc77c\ubc18\ubc95\uc778 \ubc95\uc778\uc138\uc728 \uc885\uc804(2025\ub144 \uadc0\uc18d\ubd84\uae4c\uc9c0) \ub300 \ud604\ud589(2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130) \ube44\uad50 \u2014 2\uc5b5\uc6d0 \uc774\ud558 9\u219210%, 200\uc5b5\uc6d0 \uc774\ud558 19\u219220%, 3,000\uc5b5\uc6d0 \uc774\ud558 21\u219222%, 3,000\uc5b5\uc6d0 \ucd08\uacfc 24\u219225%. \uad6c\uc870 \uc608\uc2dc\ub85c \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc911\uc18c\ubc95\uc778\uc740 9% 1,800\ub9cc\uc6d0\uc5d0\uc11c 10% 2,000\ub9cc\uc6d0\uc73c\ub85c \ubc95\uc778\uc138 200\ub9cc\uc6d0 \uc99d\uac00\" class=\"wp-image-4693\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4076.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4076-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4076-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4076-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ubc95\uc778\uc138\uc728\uc740 \uc5bc\ub9c8\ub098 \uc624\ub974\ub294\uac00<\/h2>\n<p><strong>\uc804 \uad6c\uac04\uc5d0\uc11c 1%p \uc62c\ub77c, 2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/strong> 2023\ub144 \uc778\ud558\ub410\ub358 \ubc95\uc778\uc138\uc728\uc774 \uc0ac\uc2e4\uc0c1 \ud658\uc6d0\ub418\ub294 \uc870\uce58\ub85c, 2025\ub144 12\uc6d4 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud574 \ud655\uc815\ub410\uc2b5\ub2c8\ub2e4. \uacfc\uc138\ud45c\uc900\uc774 \ud074\uc218\ub85d \uc778\uc0c1 \ud6a8\uacfc\uac00 \ud07d\ub2c8\ub2e4.<\/p>\n<p>[\uc77c\ubc18\ubc95\uc778 \ubc95\uc778\uc138\uc728]<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uacfc\uc138\ud45c\uc900<\/th><th>\uc885\uc804(2025\ub144 \uadc0\uc18d\ubd84\uae4c\uc9c0)<\/th><th>\ud604\ud589(2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>2\uc5b5\uc6d0 \uc774\ud558<\/td><td>9%<\/td><td>10%<\/td><\/tr>\n    <tr><td>2\uc5b5\uc6d0 \ucd08\uacfc~200\uc5b5\uc6d0 \uc774\ud558<\/td><td>19%<\/td><td>20%<\/td><\/tr>\n    <tr><td>200\uc5b5\uc6d0 \ucd08\uacfc~3,000\uc5b5\uc6d0 \uc774\ud558<\/td><td>21%<\/td><td>22%<\/td><\/tr>\n    <tr><td>3,000\uc5b5\uc6d0 \ucd08\uacfc<\/td><td>24%<\/td><td>25%<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>[\uc784\ub300\ubc95\uc778 \ub4f1 \uc131\uc2e4\uc2e0\uace0\ub300\uc0c1\ubc95\uc778 \ubc95\uc778\uc138\uc728]<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uacfc\uc138\ud45c\uc900<\/th><th>\uc885\uc804(2025\ub144 \uadc0\uc18d\ubd84\uae4c\uc9c0)<\/th><th>\ud604\ud589(2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>200\uc5b5\uc6d0 \uc774\ud558<\/td><td>19%<\/td><td>20%<\/td><\/tr>\n    <tr><td>200\uc5b5\uc6d0 \ucd08\uacfc~3,000\uc5b5\uc6d0 \uc774\ud558<\/td><td>21%<\/td><td>22%<\/td><\/tr>\n    <tr><td>3,000\uc5b5\uc6d0 \ucd08\uacfc<\/td><td>24%<\/td><td>25%<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uad6c\uc870 \uc608\uc2dc<\/strong> (\uc804\uc81c: \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0\uc778 \uc77c\ubc18 \uc911\uc18c\ubc95\uc778, \ub2e4\ub978 \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74\uc774 \uc5c6\ub2e4\uace0 \uac00\uc815)<\/p>\n  <p>\uc885\uc804 \uc138\uc728(2025\ub144 \uadc0\uc18d\ubd84\uae4c\uc9c0)\ub85c\ub294 2\uc5b5\uc6d0 \u00d7 9% = 1,800\ub9cc\uc6d0, \ud604\ud589 \uc138\uc728(2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130)\ub85c\ub294 2\uc5b5\uc6d0 \u00d7 10% = 2,000\ub9cc\uc6d0\uc73c\ub85c, \uac19\uc740 \uc774\uc775\uc5d0\ub3c4 \ubc95\uc778\uc138\uac00 200\ub9cc\uc6d0 \ub298\uc5b4\ub0a9\ub2c8\ub2e4. \uc2e4\uc81c \uc138\uc561\uc740 \uacf5\uc81c\u00b7\uac10\uba74 \uc801\uc6a9\uacfc \uc18c\ub4dd \uad6c\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \uc774 \ucc28\uc774\ub97c \ubb34\uc5c7\uc73c\ub85c \uc0c1\uc1c4\ud560\uc9c0\uac00 \uc2e4\ubb34\uc758 \ud575\uc2ec \uc7c1\uc810\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc778\uc0c1\ubd84\uc744 \ubb34\uc5c7\uc73c\ub85c \uc0c1\uc1c4\ud560\uc9c0\uac00 \uad00\uac74\uc785\ub2c8\ub2e4<\/strong><\/p>\n  <p>\uc138\uc728 \uc778\uc0c1\uc740 \uc815\ud574\uc9c4 \ud750\ub984\uc774\ubbc0\ub85c, \uc5bc\ub9c8\ub098 \uc624\ub974\ub294\uc9c0\ubcf4\ub2e4 \ubb34\uc5c7\uc73c\ub85c \uc0c1\uc1c4\ud560\uc9c0\uac00 \uc911\uc694\ud569\ub2c8\ub2e4. \uc801\uc6a9 \uac00\ub2a5\ud55c \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74 \ud56d\ubaa9\uc744 \uacb0\uc0b0 \uc804\uc5d0 \ubbf8\ub9ac \uc810\uac80\ud574 \ub450\uba74, \uc778\uc0c1\ubd84\uc744 \uc0c1\ub2f9 \ubd80\ubd84 \ud761\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uace0\uc6a9\uc744 \uc624\ub798 \uc720\uc9c0\ud558\uba74 \uc138\uc561\uacf5\uc81c\uac00 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p><strong>\ucd94\uc9d5 \uc911\uc2ec\uc774\ub358 \uc0ac\ud6c4\uad00\ub9ac\uac00 \uc644\ud654\ub418\uace0, \uace0\uc6a9\uc744 \uc624\ub798 \uc720\uc9c0\ud560\uc218\ub85d \uacf5\uc81c\uac00 \ucee4\uc9c0\ub294 \uad6c\uc870\ub85c \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4.<\/strong> \uc9c0\uae08\uae4c\uc9c0\ub294 \uace0\uc6a9 \uc99d\uac00\ub85c \uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uc77c\uc815 \uae30\uac04 \uc548\uc5d0 \uace0\uc6a9\uc774 \uc904\uba74 \uc138\uae08\uc744 \ucd94\uc9d5\ub2f9\ud588\uc9c0\ub9cc, \uac1c\uc815 \ud6c4\uc5d0\ub294 \uc774 \ucd94\uc9d5 \ubd80\ub2f4\uc774 \uc644\ud654\ub418\uace0 \uc7a5\uae30 \uace0\uc6a9\uc5d0 \ub354 \ud070 \uacf5\uc81c\uac00 \uc8fc\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uc885\uc804<\/th><th>\uac1c\uc815(2026\ub144 \uacfc\uc138\uc5f0\ub3c4\ubd84\ubd80\ud130 \u2014 12\uc6d4 \uacb0\uc0b0\ubc95\uc778\uc740 2027\ub144 3\uc6d4 \uc2e0\uace0\ubd84\ubd80\ud130)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc138\uc561\uacf5\uc81c \ubc29\uc2dd<\/td><td>\uc0c1\uc2dc\uadfc\ub85c\uc778\uc6d0 \uc99d\uac00\uc218 \u00d7 1\uc778\ub2f9 \uacf5\uc81c\uc561(\uc9c0\uc5ed\ubcc4\u00b7\uae30\uc5c5\uaddc\ubaa8\ubcc4 \ucc28\ub4f1)<\/td><td>\uc0c1\uc2dc\uadfc\ub85c\uc778\uc6d0 \uc99d\uac00\uc218 \u00d7 1\uc778\ub2f9 \uacf5\uc81c\uc561(\uace0\uc6a9\uc720\uc9c0\uae30\uac04\ubcc4\u00b7\uc9c0\uc5ed\ubcc4\u00b7\uae30\uc5c5\uaddc\ubaa8\ubcc4 \ucc28\ub4f1)<\/td><\/tr>\n    <tr><td>\uc0ac\ud6c4\uad00\ub9ac<\/td><td>\uacf5\uc81c \ud6c4 \uc77c\uc815 \uae30\uac04 \ub0b4 \uc0c1\uc2dc\uace0\uc6a9\uc778\uc6d0 \uac10\uc18c \uc2dc \uacf5\uc81c\uc138\uc561 \ucd94\uc9d5<\/td><td>\ucd94\uc9d5\uc5d0\uc11c \uac10\uc18c\ubd84 \ud55c\uc815 \uacf5\uc81c\ubc30\uc81c\ub85c \uc644\ud654<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>\uace0\uc6a9\uc720\uc9c0\uae30\uac04\uc774 \uc9e7\uc73c\uba74 \ud604\ud589\ubcf4\ub2e4 \uacf5\uc81c\uac00 \uc904 \uc218 \uc788\uc9c0\ub9cc, \uc624\ub798 \uc720\uc9c0\ud558\uba74 \ud604\ud589\ubcf4\ub2e4 \uacf5\uc81c\uac00 \ucee4\uc9d1\ub2c8\ub2e4. 1\uc778\ub2f9 \uacf5\uc81c\uc561\uc740 \uccad\ub144(15~34\uc138)\u00b7\uc7a5\uc560\uc778\u00b760\uc138 \uc774\uc0c1\u00b7\uacbd\ub825\ub2e8\uc808 \uadfc\ub85c\uc790 \ub4f1\uc744 \ucc44\uc6a9\ud560 \ub54c \uc6b0\ub300\ub429\ub2c8\ub2e4. \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \uc801\uc6a9\uae30\ud55c\ub3c4 2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc0ac\ud6c4\uad00\ub9ac \uc644\ud654\uac00 \uac10\uc6d0 \uc790\uc720\ub97c \ub73b\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc720\uc758\uc810\uc740 \uac10\uc18c\ubd84\uc5d0 \ub300\ud55c \uacf5\uc81c\ubc30\uc81c\uc785\ub2c8\ub2e4. \uc0ac\ud6c4\uad00\ub9ac\uac00 \uc644\ud654\ub410\uc5b4\ub3c4 \uace0\uc6a9\uc774 \uc904\uba74 \uadf8 \uac10\uc18c\ubd84\ub9cc\ud07c \uacf5\uc81c\uac00 \ubc30\uc81c\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c, \ucc44\uc6a9 \uacc4\ud68d\uc740 \uc5ec\uc804\ud788 \uc2e0\uc911\ud558\uac8c \uc138\uc6cc\uc57c \ud569\ub2c8\ub2e4. \uccad\ub144\u00b7\uace0\ub839\uc790\u00b7\uacbd\ub825\ub2e8\uc808 \uc778\ub825\uc744 \ucc44\uc6a9\ud574 \uc7a5\uae30 \uace0\uc6a9\uc73c\ub85c \uc5f0\uacb0\ud558\ub294 \uc804\ub7b5\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc0c1\uc7a5\uc8fc\uc2dd \ubc30\ub2f9\u00b7\ub300\uc8fc\uc8fc \uacfc\uc138\ub294 \ubb34\uc5c7\uc774 \ubc14\ub00c\uc5c8\ub294\uac00<\/h2>\n<p><strong>\uace0\ubc30\ub2f9 \uc0c1\uc7a5\uae30\uc5c5 \ubc30\ub2f9\uc740 \ubd84\ub9ac\uacfc\uc138\uac00 \ub3c4\uc785\ub410\uace0, \ub17c\uc7c1\uc774 \ucef8\ub358 \ub300\uc8fc\uc8fc \uae30\uc900 \ud558\ud5a5\uc740 \ubb34\uc0b0\ub3fc \ud604\ud589 50\uc5b5\uc6d0\uc774 \uc720\uc9c0\ub410\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n  <li><strong>\ubc30\ub2f9\uc18c\ub4dd \ubd84\ub9ac\uacfc\uc138(2026\ub144\ubd80\ud130)<\/strong>: \uace0\ubc30\ub2f9 \uc0c1\uc7a5\uae30\uc5c5 \ubc30\ub2f9\uae08\uc740 \uc885\ud569\uacfc\uc138(\ucd5c\uace0 45%)\uc5d0 \ud569\uc0b0\ud558\uc9c0 \uc54a\uace0 \ubd84\ub9ac\uacfc\uc138\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud655\uc815\ub41c \uc138\uc728 \uad6c\uac04\uc740 2,000\ub9cc\uc6d0 \uc774\ud558 14%, 2,000\ub9cc\uc6d0 \ucd08\uacfc~3\uc5b5\uc6d0 \uc774\ud558 20%, 3\uc5b5\uc6d0 \ucd08\uacfc~50\uc5b5\uc6d0 \uc774\ud558 25%, 50\uc5b5\uc6d0 \ucd08\uacfc 30%\uc785\ub2c8\ub2e4. \uc774 \uac1c\uc815\uc740 \ube44\uc0c1\uc7a5 \uc911\uc18c\uae30\uc5c5 \ubc30\ub2f9\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n  <li><strong>\ub300\uc8fc\uc8fc \ubc94\uc704<\/strong>: \ubc1c\ud45c \ub2f9\uc2dc\uc5d0\ub294 \uc8fc\uc2dd \ubcf4\uc720\uc561 \uae30\uc900\uc744 50\uc5b5\uc6d0\uc5d0\uc11c 10\uc5b5\uc6d0\uc73c\ub85c \ub0ae\ucd94\ub294 \uc548\uc774 \uac00\uc7a5 \ud070 \ub17c\uc7c1\uc744 \uc77c\uc73c\ucf30\uc9c0\ub9cc, \ucd5c\uc885\uc801\uc73c\ub85c <strong>\ud604\ud589 50\uc5b5\uc6d0 \uae30\uc900\uc774 \uc720\uc9c0<\/strong>\ub410\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc30\ub2f9\uc18c\ub4dd \ubd84\ub9ac\uacfc\uc138 \uc801\uc6a9 \uc2dc\uae30<\/strong> \u2014 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ubd84\ubd80\ud130<\/summary>\n<p>\ubc30\ub2f9\uc18c\ub4dd \ubd84\ub9ac\uacfc\uc138\ub294 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ub418\ub294 \uace0\ubc30\ub2f9\uae30\uc5c5 \ubc30\ub2f9\ubd84\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub300\uc8fc\uc8fc \ud310\uc815 \uae30\uc900(\uc885\ubaa9\ub2f9 50\uc5b5\uc6d0 \ub4f1)\uc740 \uac1c\uc815 \ub17c\uc758\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ud604\ud589\uc774 \uc720\uc9c0\ub410\uc73c\ubbc0\ub85c, \ubc1c\ud45c \ub2f9\uc2dc \uc608\uace0\ub410\ub358 10\uc5b5\uc6d0 \ud558\ud5a5\uc744 \uc804\uc81c\ub85c \uc138\uc6b4 \uacc4\ud68d\uc774 \uc788\uc5c8\ub2e4\uba74 \ud655\uc815 \ub0b4\uc6a9 \uae30\uc900\uc73c\ub85c \ub2e4\uc2dc \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uac10\uc561\ubc30\ub2f9 \uc808\uc138\ub294 \uc774\uc81c \ub9c9\ud788\ub294\uac00<\/h2>\n<p><strong>\uac10\uc561\ubc30\ub2f9\uc758 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84\uc5d0 \uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub418\ub3c4\ub85d \ud655\uc815\ub410\uc2b5\ub2c8\ub2e4.<\/strong> \uadf8\ub3d9\uc548 \uc790\ubcf8\uc900\ube44\uae08\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud55c \uac10\uc561\ubc30\ub2f9\uc740 \uc804\uc561 \ube44\uacfc\uc138\ub77c &#8216;\ub9c8\ubc95\uc758 \ubc30\ub2f9&#8217;\uc73c\ub85c \ubd88\ub838\uc9c0\ub9cc, \uac1c\uc815\uc73c\ub85c \ucde8\ub4dd\uac00\uc561\uae4c\uc9c0\ub9cc \ube44\uacfc\uc138\ud558\uace0 \ucd08\uacfc\ubd84\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n  <li><strong>\uacfc\uc138 \ub300\uc0c1<\/strong>: \uac1c\uc778\uc8fc\uc8fc \uc911 \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc \ubc0f \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5\uc758 \uc18c\uc561\uc8fc\uc8fc\ub294 \uc81c\uc678)<\/li>\n  <li><strong>\uc801\uc6a9 \uc2dc\uae30<\/strong>: \uad00\ub828 \uc2dc\ud589\ub839 \uc2dc\ud589\uc77c \uc774\ud6c4 \ubc1b\ub294 \uac10\uc561\ubc30\ub2f9\ubd84\ubd80\ud130(2026\ub144)<\/li>\n<\/ul>\n<p>\uc790\ubcf8\uac70\ub798\uac00 \ub4dc\ubb38 \ub300\ubd80\ubd84\uc758 \uc911\uc18c\uae30\uc5c5\uc740 \uac10\uc561\ubc30\ub2f9 \uc7ac\uc6d0\uc778 \uc790\ubcf8\uc789\uc5ec\uae08 \uc790\uccb4\uac00 \uc5c6\uc5b4 \ud574\ub2f9 \uc0ac\ub840\uac00 \ub9ce\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc900\ube44\ub41c \ubc95\uc778\uc774\ub77c\uba74 \uc2dc\uae30\uc640 \uc808\ucc28\uc5d0 \ub530\ub77c \uc138\ubd80\ub2f4 \ucc28\uc774\uac00 \ud06c\ubbc0\ub85c \ubcc4\ub3c4 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<!-- \ub0b4\ubd80\ub9c1\ud06c \ud6c4\ubcf4: 16_223968175555 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138\uc804\ud658 \uc0c1\uc138 -->\n\n<h2>\uc9c0\ubc29\uc774\uc804\uacfc \uadf8 \ubc16\uc758 \ud61c\ud0dd\uc740 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p><strong>\uc9c0\ubc29\uc774\uc804 \uc138\uc81c\uc9c0\uc6d0\uc740 \ucd95\uc18c\ub418\ub294 \ubc29\ud5a5\uc774\uace0, \ud22c\uc790\u00b7\uace0\uc6a9 \uad00\ub828 \ud61c\ud0dd\uc740 \ud655\ub300\ub418\ub294 \ud56d\ubaa9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uac10\uba74\ud55c\ub3c4\uac00 \uc2e0\uc124\ub418\uace0 \uc0ac\ud6c4\uad00\ub9ac\uac00 \uac15\ud654\ub410\uc2b5\ub2c8\ub2e4(2025\ub144 12\uc6d4 \uac1c\uc815 \ud655\uc815, 2026\ub144 \uc2dc\ud589 \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c63\uc870\uc7582).<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uc885\uc804(2025\ub144\uae4c\uc9c0)<\/th><th>\ud604\ud589(2026\ub144\ubd80\ud130)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uac10\uba74\ud55c\ub3c4<\/td><td>\uc5c6\uc74c<\/td><td>\uc9c0\ubc29\ud22c\uc790\ub204\uacc4\uc561\u00d770% + \uc9c0\ubc29\uadfc\ubb34 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc218\u00d71,500\ub9cc\uc6d0(\uccad\ub144\u00b7\uc11c\ube44\uc2a4\uc5c5 2,000\ub9cc\uc6d0)<\/td><\/tr>\n    <tr><td>\uc0ac\ud6c4\uad00\ub9ac<\/td><td>\uc5c6\uc74c<\/td><td>\uac10\uba74 \ud6c4 2\ub144 \ub0b4 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc218 \uac10\uc18c \uc2dc \ucd94\uc9d5(1\uba85\ub2f9 1,500\ub9cc\uc6d0, \uccad\ub144\u00b7\uc11c\ube44\uc2a4\uc5c5 2,000\ub9cc\uc6d0)<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>\uc9c0\ubc29\uc774\uc804\uc744 \ud1b5\ud55c \uc138\uc561\uac10\uba74\uc744 \uace0\ub824 \uc911\uc774\ub77c\uba74, \uc2e0\uc124\ub41c \uac10\uba74\ud55c\ub3c4\uc640 \uc0ac\ud6c4\uad00\ub9ac \uc694\uac74\uc744 \ubc18\uc601\ud574 \uc774\uc804 \uacc4\ud68d\uc758 \uc2e4\uc775\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud574 \ubcf4\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<p>\uadf8 \ubc16\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>\uc911\uc18c\uae30\uc5c5\uc758 \uc2a4\ub9c8\ud2b8\uacf5\uc7a5 \ud22c\uc790 \uc2dc \ucd08\uae30 \ud22c\uc790\ube44\uc6a9\uc758 \uc870\uae30 \uacbd\ube44\ucc98\ub9ac \ud5c8\uc6a9 \uc804\ub9dd<\/li>\n  <li>\uc6f9\ud230\ucf58\ud150\uce20 \uc81c\uc791\ube44\uc6a9 \uc138\uc561\uacf5\uc81c \uc2e0\uc124(2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc81c\uc791\ube44\uc6a9\uc758 10%, \uc911\uc18c\uae30\uc5c5 15% \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c25\uc870\uc7588)\u00b7\uc601\uc0c1\ucf58\ud150\uce20 \uc81c\uc791\ube44\uc6a9 \uc138\uc561\uacf5\uc81c \ud655\ub300 \u2014 \ud655\uc815, 2026\ub144 \uc2dc\ud589<\/li>\n  <li>\uad6d\uac00\uc804\ub7b5\uae30\uc220\uc5d0 \uc778\uacf5\uc9c0\ub2a5 \ubd84\uc57c\u00b7\ubbf8\ub798\ud615 \uc6b4\uc1a1 \ub4f1\uc744 \ud3ec\ud568\ud574 \uc5f0\uad6c\uc778\ub825\uac1c\ubc1c\ube44\u00b7\ud22c\uc790 \uc138\uc561\uacf5\uc81c \ud655\ub300<\/li>\n  <li>\uc720\ud134\uae30\uc5c5(\uad6d\ub0b4 \ubcf5\uadc0)\uc5d0 \ub300\ud55c \uc138\uae08\uac10\uba74 \ud655\ub300<\/li>\n<\/ul>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4076.png\" alt=\"2025\ub144 \uc138\ubc95\uac1c\uc815\uc73c\ub85c \ubc95\uc778\uc138\uc728\uc774 \uc804 \uad6c\uac04 1%p \uc778\uc0c1\ub3fc 2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ub428\uc744 \ud604\ud589\uacfc \uac1c\uc815\uc73c\ub85c \ube44\uad50\ud55c \uce74\ub4dc\" width=\"1200\" height=\"720\" loading=\"lazy\"\/><figcaption class=\"wp-element-caption\">\ubc95\uc778\uc138\uc728 \uc804 \uad6c\uac04 1%p \uc778\uc0c1 \u2014 2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9 \uc694\uc57d \uce74\ub4dc<\/figcaption><\/figure>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4076.png\" alt=\"2025\ub144 \uc138\ubc95\uac1c\uc815 \uc911\uc18c\uae30\uc5c5 \ud655\uc815 \uc0ac\ud56d \ub124 \uac00\uc9c0 \u2014 \ubc95\uc778\uc138\uc728 \uc804 \uad6c\uac04 1%p \uc778\uc0c1(2\uc5b5\uc6d0 \uc774\ud558 9\u219210%, 2026 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84), \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \uc7a5\uae30 \uace0\uc6a9 \uc6b0\ub300\u00b7\ucd94\uc9d5 \uc644\ud654\u00b72028\ub144 \ub9d0\uae4c\uc9c0 \uc5f0\uc7a5, \uac10\uc561\ubc30\ub2f9 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 \ubc30\ub2f9\uc18c\ub4dd \uacfc\uc138, \ub300\uc8fc\uc8fc \uae30\uc900 10\uc5b5\uc6d0 \ud558\ud5a5 \ubb34\uc0b0\uc73c\ub85c \ud604\ud589 50\uc5b5\uc6d0 \uc720\uc9c0\" class=\"wp-image-4692\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4076.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4076-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4076-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4076-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 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\uc138\uc81c\uac1c\ud3b8\uc548 \u2014 https:\/\/www.moef.go.kr \u00b7 \ubc95\uc778\uc138\ubc95\u00b7\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\u00b7\uc18c\ub4dd\uc138\ubc95 \u2014 https:\/\/www.law.go.kr (\ucd5c\ucd08 \ud655\uc778 2026-07-02)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-16<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025\ub144 7\uc6d4 \ubc1c\ud45c\ub41c \uc138\uc81c\uac1c\ud3b8\uc548\uc740 2025\ub144 12\uc6d4 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud574 \uc0c1\ub2f9\uc218 \ub0b4\uc6a9\uc774 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