{"id":4091,"date":"2026-04-03T09:45:00","date_gmt":"2026-04-03T00:45:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%a0%88%ec%84%b8-%ec%97%b0%eb%a7%90-%ec%a0%84-%eb%ac%b4%ec%97%87%eb%b6%80%ed%84%b0-%ec%a0%90%ea%b2%80%ed%95%b4%ec%95%bc-%ed%95%a0%ea%b9%8c%ec%9a%94-%eb%b2%95\/"},"modified":"2026-07-30T11:19:24","modified_gmt":"2026-07-30T02:19:24","slug":"corporate-tax-saving-checklist","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/corporate-tax-saving-checklist\/","title":{"rendered":"\ubc95\uc778\uc138 \uc808\uc138, \uc5f0\ub9d0 \uc804 \uc810\uac80 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 7"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce583 2026-07-16 | post_id=4091 | slug(\ubd88\ubcc0)=corporate-tax-saving-checklist | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = 2026-07-13 \uad50\uc815 \ubc18\uc601\ub41c \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>\ubc95\uc778\uc138 \uc808\uc138\uc758 \ud06c\uae30\ub294 \uacb0\uc0b0\uc774 \ub05d\ub09c \ub4a4\uac00 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \uc778\uc6d0\uacfc \uacf5\uc81c \uc694\uac74\uc744 \ub9de\ucdb0 \ub458 \ub54c \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/strong> \ud2b9\ud788 \uc0ac\ub78c\uc744 \ub354 \ubf51\uc544 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5c8\ub2e4\uba74 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588)\ub85c \uc138\uae08\uc744 \uc904\uc77c \uc218 \uc788\uace0, \uc774 \uacf5\uc81c\ub294 2026\ub144\ubd80\ud130 2028\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\uae4c\uc9c0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n  <p><strong>\uc5f0\ub9d0 \uc804\uc5d0 \ucc59\uae38 \uacf5\uc81c<\/strong><\/p>\n  <ul>\n    <li>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \u2014 2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\ubd80\ud130\ub294 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc9c1\uc804 3\uac1c \uc0ac\uc5c5\uc5f0\ub3c4 \uc911 \ud55c \ud574\ubcf4\ub2e4\ub9cc \ub298\uc5b4\ub3c4 \uc99d\uac00\ub85c \uc778\uc815(\ud310\uc815 \uae30\uc900 \ud655\ub300)<\/li>\n    <li>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c \u2014 \ubcf5\uadc0 \uc778\uc6d0 1\uc778\ub2f9 1,300\ub9cc\uc6d0(\uc911\uacac\uae30\uc5c5 900\ub9cc\uc6d0)\uc744 \ub530\ub85c \uacf5\uc81c, 2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0\uc758 \ubcf5\uc9c1\ubd84\uc5d0 \uc801\uc6a9<\/li>\n    <li>\ub193\uce5c \uacf5\uc81c \u2014 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4 5\ub144 \uc774\ub0b4\uba74 \uacbd\uc815\uccad\uad6c(\ub354 \ub0b8 \uc138\uae08\uc744 \ub3cc\ub824\ub2ec\ub77c\uace0 \uccad\uad6c\ud558\ub294 \uc808\ucc28)\ub85c \ub418\ub3cc\ub824 \ubc1b\uc744 \uc218 \uc788\uc74c<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ub05d\ub09c \uacf5\uc81c\uc640 \ucd94\uc9d5 \uc704\ud5d8<\/strong><\/p>\n  <ul>\n    <li>\uae30\uac04\uc81c\u00b7\ud30c\uacac \uadfc\ub85c\uc790\uc758 \uc815\uaddc\uc9c1 \uc804\ud658 \uc138\uc561\uacf5\uc81c\ub294 2024\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc804\ud658\ud55c \uc778\uc6d0\uc5d0\ub9cc \uc801\uc6a9\ub418\ub358 \uacbd\uacfc\uaddc\uc815\uc73c\ub85c \uc774\ubbf8 \uc885\ub8cc \u2014 2025\ub144 \uc774\ud6c4 \uc2e0\uaddc \uc804\ud658\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc74c<\/li>\n    <li>\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uc778\uc6d0\uc774 \ub2e4\uc2dc \uc904\uba74 \ubc1b\uc740 \uc138\uc561\uc744 \ub2e4\uc2dc \ub0a9\ubd80\ud574\uc57c \ud560 \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>\uc62c\ud574 \uc9c1\uc6d0\uc744 \uc0c8\ub85c \ubf51\uc544 <strong>\uc778\uc6d0\uc774 \ub298\uc5b4\ub09c<\/strong> \uc911\uc18c\u00b7\uc911\uacac \ubc95\uc778 \ub300\ud45c<\/li>\n    <li>\uc5f0\ub9d0\uc774 \uc624\uae30 \uc804\uc5d0 <strong>\ubc95\uc778\uc138\ub97c \ubbf8\ub9ac \uc904\uc5ec \ub458<\/strong> \ubc29\ubc95\uc744 \ucc3e\ub294 \uc624\ub108<\/li>\n    <li>\uc9c0\ub09c\ud574 \uacf5\uc81c\ub97c \ucc59\uae30\uc9c0 \ubabb\ud574 <strong>\uc138\uae08\uc744 \ub354 \ub0b8 \uac83 \uac19\uc544<\/strong> \ub9c8\uc74c\uc774 \uac78\ub9ac\ub294 \ub300\ud45c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 (\uc11c\uc220, \uccab \ubb38\uc7a5\uc774 \uacb0\ub860) -->\n<p><strong>\ubc95\uc778\uc138\ub97c \uc904\uc774\ub294 \ud3ed\uc740 \uc2e0\uace0\uc11c\ub97c \uc4f0\ub294 3\uc6d4\uc774 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804 \uba87 \ub2ec \uc0ac\uc774\uc5d0 \uac70\uc758 \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/strong> \uc0ac\ub78c\uc744 \ub354 \ubf51\uc544 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5b4\ub09c \ud68c\uc0ac\ub77c\uba74 \uadf8 \uc790\uccb4\uac00 \uac00\uc7a5 \ud070 \uc808\uc138 \uce74\ub4dc\uac00 \ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc9c0\ub09c\ud574 \uc9c1\uc6d0\uc744 \uc0c8\ub85c \ub298\ub9b0 \uad6c\uc870\uc5d0\uc11c \ud754\ud788 \uc774\ub7f0 \uc9c8\ubb38\uc774 \ub098\uc635\ub2c8\ub2e4. \ud55c\ub54c \uadf8\ub9cc\ub480\ub358 \uc9c1\uc6d0\uc774 \ub2e4\uc2dc \ub4e4\uc5b4\uc640 \uc778\uc6d0\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0\uc5d0\ub3c4 \uace0\uc6a9 \uad00\ub828 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0, \ubc1b\uc558\ub2e4\uac00 \ub098\uc911\uc5d0 \uc0ac\ub78c\uc774 \uc904\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uc9c0 \ud5f7\uac08\ub9bd\ub2c8\ub2e4. \uc5f0\ub9d0 \uc804\uc5d0 \uc9da\uc5b4 \ub450\uba74 \ucc59\uae30\uace0, \uc9c0\ub098\uce58\uba74 \ub193\uce58\ub294 \ud56d\ubaa9\ub4e4\uc744 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\uc5f0\ub9d0 \uc804\uc5d0 \ubb34\uc5c7\ubd80\ud130 \uc810\uac80\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\ubc95\uc778\uc138 \uc808\uc138 \ud56d\ubaa9\uc740 \ub300\ubd80\ubd84 <strong>\uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uc694\uac74\uc774 \ud655\uc815<\/strong>\ub429\ub2c8\ub2e4. \uc885\ub8cc\uc77c\uc774 \uc9c0\ub098\uba74 \uc190\uc744 \uc4f8 \uc218 \uc5c6\ub294 \ud56d\ubaa9\uc774 \ub9ce\uc544, 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub77c\uba74 \ub2a6\uc5b4\ub3c4 \uac00\uc744\ubd80\ud130 \uc544\ub798 \uc21c\uc11c\ub85c \uc810\uac80\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \uc774 \uac00\uc6b4\ub370 \uc0ac\ub78c\uacfc \uad00\ub828\ud55c \uacf5\uc81c\uac00 \uae08\uc561\uc774 \uac00\uc7a5 \ud06c\uace0, \uc694\uac74\uc744 \uc870\uae08\ub9cc \uc5b4\uae0b\ub098\uac8c \ub9de\ucdb0\ub3c4 \ud1b5\uc9f8\ub85c \ub193\uce58\uae30 \uc26c\uc6b4 \ud56d\ubaa9\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc5f0\ub9d0 \uc804 \uc810\uac80 7\uac00\uc9c0<\/strong><\/p>\n  <ul>\n    <li>\u2460 \uc62c\ud574 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5c8\ub294\uc9c0 \u2014 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80<\/li>\n    <li>\u2461 \uc815\uaddc\uc9c1 \uc804\ud658 \uc138\uc561\uacf5\uc81c\ub294 2024\ub144 \uc804\ud658\ubd84\uc73c\ub85c \uc885\ub8cc \u2014 2025\ub144 \uc774\ud6c4 \uc804\ud658\uc740 \ub300\uc0c1 \uc544\ub2d8(\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\uc640 \ud63c\ub3d9 \uc8fc\uc758)<\/li>\n    <li>\u2462 \uc721\uc544\ud734\uc9c1\uc5d0\uc11c \ubcf5\uadc0\uc2dc\ud0a8 \uc9c1\uc6d0\uc774 \uc788\ub294\uc9c0<\/li>\n    <li>\u2463 \uc608\uc804\uc5d0 \ubc1b\uc740 \uace0\uc6a9 \uad00\ub828 \uacf5\uc81c\uc758 \uc778\uc6d0\uc774 \uc720\uc9c0\ub418\uace0 \uc788\ub294\uc9c0(\ucd94\uc9d5 \uc704\ud5d8)<\/li>\n    <li>\u2464 \uc9c0\ub09c\ud574 \ube60\ub728\ub9b0 \uacf5\uc81c\uac00 \uc788\ub294\uc9c0 \u2014 \uacbd\uc815\uccad\uad6c \uac00\ub2a5 \uae30\uac04 \ud655\uc778<\/li>\n    <li>\u2465 \uc911\uac04\uc608\ub0a9\uc73c\ub85c \uc774\ubbf8 \ub0b8 \uc138\uc561\uacfc \uac00\uacb0\uc0b0 \uc2e4\uc801\uc758 \ucc28\uc774<\/li>\n    <li>\u2466 \uc2e0\uace0\u00b7\ub0a9\ubd80 \uae30\ud55c \uad00\ub9ac \u2014 \uc885\ub8cc\uc77c\uc774 \uc18d\ud55c \ub2ec \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4<\/li>\n  <\/ul>\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-a-4091.png\" alt=\"\ubc95\uc778\uc138 \uc808\uc138 \uc5f0\ub9d0 \uc804 \uace0\uc6a9 \uacf5\uc81c \u2014 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c(2026~2028, \uc9c1\uc804 3\uac1c\uc5f0\ub3c4 \uc911 1\uac1c\ubcf4\ub2e4 \uc99d\uac00), \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 1\uc778 1,300\ub9cc\uc6d0, 2\ub144 \ub0b4 \ud1f4\uc0ac \ucd94\uc9d5, \uacbd\uc815\uccad\uad6c 5\ub144. \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024\ub144 \uc885\ub8cc\" class=\"wp-image-4626\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4091.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4091-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4091-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4091-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc9c1\uc6d0\uc744 \ub298\ub838\ub294\ub370 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5b4\ub09c \ud68c\uc0ac\ub294 \ub298\uc5b4\ub09c \uc778\uc6d0\ub9cc\ud07c \ubc95\uc778\uc138\uc5d0\uc11c \uc138\uc561\uc744 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc81c\ub3c4\uac00 <strong>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c<\/strong>\uc774\uba70, \uc608\uc804\uc758 \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\uc640 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc138\uc561\uacf5\uc81c \ub4f1\uc774 \ud558\ub098\ub85c \ud569\uccd0\uc9c4 \uac83\uc785\ub2c8\ub2e4. \uc0c1\uc2dc\uadfc\ub85c\uc790 1\uc778 \uc99d\uac00\ub9c8\ub2e4 \uc77c\uc815\uc561\uc744 \uacf5\uc81c\ud558\uace0, \uccad\ub144\u00b7\uc7a5\uc560\uc778\u00b760\uc138 \uc774\uc0c1 \ub4f1\uc740 \uacf5\uc81c\uc561\uc774 \ub354 \ud07d\ub2c8\ub2e4. \uacf5\uc81c \uaddc\ubaa8\uac00 \ud070 \ub9cc\ud07c <strong>\uc778\uc6d0\uc774 \ub298\uc5c8\ub2e4\ub294 \uc0ac\uc2e4\uc774 \uc0ac\uc5c5\uc5f0\ub3c4 \uc548\uc5d0 \ud655\uc815<\/strong>\ub418\uc5b4\uc57c \ud558\ubbc0\ub85c \uc5f0\ub9d0 \uc804 \uc810\uac80\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \ud310\uc815 \uae30\uc900\uc774 \ud68c\uc0ac\uc5d0 \uc720\ub9ac\ud55c \ucabd\uc73c\ub85c \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. \uc608\uc804\uc5d0\ub294 \ubc14\ub85c <strong>\uc9c1\uc804 \ud55c \ud574<\/strong>\uc640\ub9cc \ube44\uad50\ud588\uc9c0\ub9cc, \uc774\uc81c\ub294 <strong>\uc9c1\uc804 3\uac1c \uc0ac\uc5c5\uc5f0\ub3c4 \uc911 \ud55c \ud574\ubcf4\ub2e4\ub9cc \ub298\uc5b4\ub3c4<\/strong> \uc99d\uac00\ub85c \uc778\uc815\ub429\ub2c8\ub2e4. \ud2b9\uc815 \ud574\uc5d0 \uc778\uc6d0\uc774 \uc7a0\uae50 \uc904\uc5c8\ub354\ub77c\ub3c4 \uadf8\ubcf4\ub2e4 \uc774\uc804 \ud574\uc640 \uacac\uc8fc\uc5b4 \ub298\uc5c8\ub2e4\uba74 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588<\/strong> \u2014 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c<\/summary>\n<p>\ub0b4\uad6d\uc778\uc774 2026\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 2028\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0\uc758 \uae30\uac04 \uc911 \ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4(2024\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ub294 \uc81c\uc678) \uc911 1\uac1c \uc774\uc0c1 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ubcf4\ub2e4 \uc99d\uac00\ud55c \uacbd\uc6b0, \uc815\ud574\uc9c4 \uae08\uc561\uc744 \uc18c\ub4dd\uc138 \ub610\ub294 \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc774 \uc544\ub2cc \ub0b4\uad6d\uc778\uc740 \uc2dc\ud589\ub839\uc774 \uc815\ud55c \ucd5c\uc18c\uace0\uc6a9\uc99d\uac00\uc778\uc6d0 \uc218\ub97c \ub118\uaca8 \uc99d\uac00\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uacf5\uc81c\ud569\ub2c8\ub2e4. (2025.12.23 \uac1c\uc815)<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc911\uac04\uc5d0 \uadf8\ub9cc\ub480\ub358 \uc9c1\uc6d0\uc774 \uc7ac\uc785\uc0ac\ud574\ub3c4 \uacf5\uc81c\uac00 \ub418\ub294\uac00<\/h2>\n<p>\uc7ac\uc785\uc0ac \uc790\uccb4\uac00 \uacf5\uc81c\ub97c \ub9c9\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uacf5\uc81c \uc5ec\ubd80\ub294 \ub204\uac00 \uc0c8\ub85c \ub4e4\uc5b4\uc654\ub290\ub0d0\uac00 \uc544\ub2c8\ub77c <strong>\ud68c\uc0ac \uc804\uccb4\uc758 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5c8\ub294\uac00<\/strong>\ub85c \uac08\ub9bd\ub2c8\ub2e4. \uc608\uc804\uc5d0 \ub098\uac14\ub358 \uc0ac\ub78c\uc774 \ub2e4\uc2dc \ub4e4\uc5b4\uc640 \uadf8 \uacb0\uacfc \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc21c\uc99d\ud588\ub2e4\uba74, \uadf8 \uc99d\uac00\ubd84\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uacf5\uc81c \ud310\uc815\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4. \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc548\uc758 \uc778\uc6d0\uc744 \uc77c\uc815\ud55c \ubc29\uc2dd\uc73c\ub85c \ud3c9\uade0\ud574 \uacc4\uc0b0\ud558\uace0, \ucd5c\ub300\uc8fc\uc8fc\uc640 \uadf8 \uce5c\uc871 \ub4f1 \uc77c\ubd80\ub294 \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\uc8fc\uc758\ud560 \uc9c0\uc810\uc740 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uccab\uc9f8, \uc7ac\uc785\uc0ac\uc790\uac00 \ucd5c\ub300\uc8fc\uc8fc\ub098 \uadf8 \uce5c\uc871\uc774\uba74 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uacc4\uc0b0\uc5d0\uc11c \uc81c\uc678\ub418\uc5b4 \uc99d\uac00\ub85c \uc7a1\ud788\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, \uc0ac\ub78c\uc774 \ub4e4\uc5b4\uc624\uace0 \ub098\uac00\uae30\ub97c \ubc18\ubcf5\ud574 <strong>\ud3c9\uade0 \uc778\uc6d0\uc774 \uc2e4\uc81c\ub85c\ub294 \ub298\uc9c0 \uc54a\uc558\ub2e4\uba74<\/strong> \uc11c\ub958\uc0c1 \uc7ac\uc785\uc0ac\uac00 \uc788\uc5b4\ub3c4 \uc99d\uac00\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. &#8220;\uc9c0\ub09c\ud574\ubcf4\ub2e4 \uc0ac\ub78c\uc774 \ud55c \uba85 \ub298\uc5c8\ub2e4&#8221;\uac00 \uc544\ub2c8\ub77c &#8220;\uc0ac\uc5c5\uc5f0\ub3c4 \ud3c9\uade0 \uc778\uc6d0\uc774 \ub298\uc5c8\ub2e4&#8221;\uac00 \uae30\uc900\uc785\ub2c8\ub2e4.<\/p>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4091.png\" alt=\"\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c \uc608\uc2dc \u2014 \ubcf5\uadc0 2\uba85\uc774\uba74 \uc911\uc18c\uae30\uc5c5 2,600\ub9cc\uc6d0(1\uc778 1,300\ub9cc\uc6d0)\u00b7\uc911\uacac\uae30\uc5c5 1,800\ub9cc\uc6d0(1\uc778 900\ub9cc\uc6d0) \uacf5\uc81c, \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024.12.31 \uc804\ud658\ubd84\uc73c\ub85c \uc885\ub8cc\" class=\"wp-image-4627\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4091.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4091-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4091-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4091-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc815\uaddc\uc9c1 \uc804\ud658\u00b7\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 \uc9c0\uae08\ub3c4 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ub458\uc740 \uc801\uc6a9 \uae30\uac04\uc774 \ub2e4\ub985\ub2c8\ub2e4. <strong>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 \uc9c0\uae08\ub3c4 \uc720\ud6a8<\/strong>\ud558\uc9c0\ub9cc, <strong>\uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 \uc774\ubbf8 \ub05d\ub09c \uacbd\uacfc\uaddc\uc815<\/strong>\uc785\ub2c8\ub2e4. \uc815\uaddc\uc9c1 \uc804\ud658 \uc138\uc561\uacf5\uc81c\ub294 2023\ub144 6\uc6d4 30\uc77c \ub2f9\uc2dc \uace0\uc6a9\ud558\uace0 \uc788\ub358 \uae30\uac04\uc81c\u00b7\ud30c\uacac \uadfc\ub85c\uc790\ub97c <strong>2024\ub144 1\uc6d4 1\uc77c\ubd80\ud130 2024\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0<\/strong> \uc815\uaddc\uc9c1\uc73c\ub85c \uc804\ud658\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub418\ub358 \ud55c\uc2dc \uaddc\uc815\uc73c\ub85c, \uc804\ud658 \uae30\uac04\uc774 \uc774\ubbf8 \uc885\ub8cc\ub418\uc5b4 <strong>2025\ub144 \uc774\ud6c4 \uc2e0\uaddc \uc804\ud658\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \ubc18\uba74 \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 <strong>2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubcf5\uc9c1<\/strong>\ud55c \uc778\uc6d0\uc5d0 \ub300\ud574 \uc9c0\uae08\ub3c4 \uc801\uc6a9\ub418\ubbc0\ub85c, \uc62c\ud574 \ubcf5\uadc0 \uc778\uc6d0\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc548\uc5d0 \uc694\uac74\uc744 \ud655\uc815\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uacf5\uc81c \ubc29\uc2dd<\/th><th>\uc911\uc18c\uae30\uc5c5<\/th><th>\uc911\uacac\uae30\uc5c5<\/th><th>\uc801\uc6a9 \uae30\uac04<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc815\uaddc\uc9c1 \uc804\ud658<\/td><td>\uc804\ud658 \uc778\uc6d0 1\uc778\ub2f9 \uc815\uc561<\/td><td>1,300\ub9cc\uc6d0<\/td><td>900\ub9cc\uc6d0<\/td><td>2024.12.31 \uc804\ud658\ubd84\uc73c\ub85c <strong>\uc885\ub8cc<\/strong>(2025\ub144 \uc774\ud6c4 \ub300\uc0c1 \uc544\ub2d8)<\/td><\/tr>\n    <tr><td>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0<\/td><td>\ubcf5\uadc0 \uc778\uc6d0 1\uc778\ub2f9 \uc815\uc561<\/td><td>1,300\ub9cc\uc6d0<\/td><td>900\ub9cc\uc6d0<\/td><td>2026.12.31 \ubcf5\uc9c1\ubd84\uae4c\uc9c0 <strong>\uc720\ud6a8<\/strong><\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc218\uce58\ub85c \ubcf4\ub294 \uc608\uc2dc<\/strong> (\uac00\uc815: 12\uc6d4 \uacb0\uc0b0 \uc911\uc18c\ubc95\uc778)<\/p>\n  <p>\uc62c\ud574 \uc721\uc544\ud734\uc9c1\uc5d0\uc11c \ubcf5\uadc0\ud55c \uc9c1\uc6d0\uc774 2\uba85 \uc788\ub2e4\uace0 \uac00\uc815\ud558\uba74, 1\uc778\ub2f9 1,300\ub9cc\uc6d0\uc529 <strong>2,600\ub9cc\uc6d0<\/strong>\uc744 \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uac19\uc740 \uc778\uc6d0\uc744 \uc911\uacac\uae30\uc5c5\uc774 \ubcf5\uadc0\uc2dc\ud0a4\uba74 1\uc778\ub2f9 900\ub9cc\uc6d0\uc529 1,800\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 \uc790\ub140 1\uba85\ub2f9 \ud55c \ucc28\ub840\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc804\ud658\ud55c \uc778\uc6d0\uc5d0\ub9cc \uc801\uc6a9\ub418\ub358 \uacbd\uacfc\uaddc\uc815\uc73c\ub85c <strong>\uc774\ubbf8 \uc885\ub8cc<\/strong>\ub418\uc5c8\uc73c\ubbc0\ub85c, 2025\ub144 \uc774\ud6c4 \uc804\ud658\ubd84\uc740 \uc774 \uc608\uc2dc\uc5d0 \ub354\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uae08\uc561\uc740 \ud68c\uc0ac \uaddc\ubaa8\uc640 \uc778\uc6d0 \uc694\uac74\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \ubcf5\uadc0 \uc2dc\uc810\uacfc \uc11c\ub958\ub97c \uc0ac\uc5c5\uc5f0\ub3c4 \uc548\uc5d0 \ud655\uc815\ud574 \ub450\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4\uc5d0 \uc778\uc6d0\uc774 \uc904\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\uace0\uc6a9 \uad00\ub828 \uacf5\uc81c\ub294 \ubc1b\ub294 \uac83\uc73c\ub85c \ub05d\ub098\uc9c0 \uc54a\uace0 <strong>\uc77c\uc815 \uae30\uac04 \uc778\uc6d0\uc744 \uc720\uc9c0<\/strong>\ud574\uc57c \ud569\ub2c8\ub2e4. \uc720\uc9c0 \uae30\uac04 \uc548\uc5d0 \uc0ac\ub78c\uc774 \uc904\uba74 \uc774\ubbf8 \ubc1b\uc740 \uc138\uc561\uc744 \ub3c4\ub85c \ub0a9\ubd80\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \ubc1b\uc740 \uacf5\uc81c\uac00 \ub3c4\ub85c \ub098\uac08 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc815\uaddc\uc9c1 \uc804\ud658(2024\ub144\uae4c\uc9c0 \uc804\ud658\ubd84)\uc774\ub098 \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0\ub85c \uacf5\uc81c\ubc1b\uc740 \ud68c\uc0ac\uac00 \uc804\ud658\uc77c \ub610\ub294 \ubcf5\uc9c1\uc77c\ubd80\ud130 <strong>2\ub144\uc774 \uc9c0\ub098\uae30 \uc804\uc5d0<\/strong> \uadf8 \uc9c1\uc6d0\uacfc\uc758 \uadfc\ub85c\uad00\uacc4\ub97c \ub05d\ub0b4\uba74, \uadfc\ub85c\uad00\uacc4\uac00 \ub05d\ub09c \ub0a0\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc744 \ub3c4\ub85c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024\ub144 \uc804\ud658\ubd84\uc73c\ub85c \uc885\ub8cc\ub410\uc9c0\ub9cc, \uadf8\ub54c \uacf5\uc81c\ubc1b\uc740 \ud68c\uc0ac\ub294 \uc544\uc9c1 \uc720\uc9c0 \uae30\uac04\uc774 \ub0a8\uc544 \uc788\uc744 \uc218 \uc788\uc5b4 \ud568\uaed8 \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\uc804 \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\ub3c4 \ucd5c\ucd08 \uacf5\uc81c \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ubd80\ud130 2\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc904\uba74 \ucd94\uc9d5 \ub300\uc0c1\uc774\uc5c8\uc2b5\ub2c8\ub2e4. &#8220;\uc77c\ub2e8 \ubc1b\uace0 \ubcf4\uc790&#8221;\uac00 \uc704\ud5d8\ud55c \uc774\uc720\uc785\ub2c8\ub2e4. \uc7ac\uc785\uc0ac\u00b7\uc774\uc9c1\uc774 \uc7a6\uc740 \ud68c\uc0ac\ub77c\uba74 \uc774 \ucd94\uc9d5 \ub9ac\uc2a4\ud06c\ub97c \uba3c\uc800 \uacc4\uc0b0\ud558\uace0, \uacf5\uc81c \uc2e0\uccad \uc804\uc5d0 \uc720\uc9c0 \uac00\ub2a5\uc131\ubd80\ud130 \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc9c0\ub09c\ud574 \ub193\uce5c \uacf5\uc81c\ub294 \uc9c0\uae08\uc774\ub77c\ub3c4 \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc694\uac74\uc744 \uac16\ucd94\uace0\ub3c4 \uc2e0\uace0 \ub54c \ubc18\uc601\ud558\uc9c0 \ubabb\ud55c \uacf5\uc81c\ub294 <strong>\uacbd\uc815\uccad\uad6c<\/strong>\ub85c \ubc14\ub85c\uc7a1\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uae30\ubcf8\ubc95\uc740 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4 <strong>5\ub144 \uc774\ub0b4<\/strong>\uc5d0 \uacbd\uc815\uccad\uad6c\ub97c \ud560 \uc218 \uc788\ub3c4\ub85d \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uace0\uc6a9 \uad00\ub828 \uacf5\uc81c\ub294 \uc694\uac74\uc774 \uae4c\ub2e4\ub85c\uc6cc \uc2e0\uace0 \ub54c \ube60\ub728\ub9ac\ub294 \uacbd\uc6b0\uac00 \uc801\uc9c0 \uc54a\uc740\ub370, 5\ub144 \uc548\uc774\ub77c\uba74 \uc9c0\ub09c \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud574 \ub418\ub3cc\ub824 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n  <p>\uacbd\uc815\uccad\uad6c\ub294 \uadfc\uac70 \uc11c\ub958\uac00 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\uc640 \uc815\uaddc\uc9c1 \uc804\ud658\u00b7\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uc0ac\uc2e4\uc744 \ub4b7\ubc1b\uce68\ud560 \uadfc\ub85c\uacc4\uc57d\uc11c\u00b7\uae09\uc5ec\ub300\uc7a5\u00b74\ub300\ubcf4\ud5d8 \uc790\ub8cc\ub97c \uba3c\uc800 \uc815\ub9ac\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud638\uc548\uc740 \uacf5\uc81c\ub97c \uc0c8\ub85c \uc2e0\uccad\ud558\uae30 \uc804\uc5d0 \uc9c0\ub09c 5\ub144\uce58 \uc2e0\uace0\ubd84\uc5d0\uc11c \ub193\uce5c \uacf5\uc81c\ubd80\ud130 \ud568\uaed8 \uc810\uac80\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc5f0\ub9d0 \uc804 \ubb34\uc5c7\ubd80\ud130 \ud558\uba74 \ub418\ub294\uac00<\/h2>\n<p><strong>\uba3c\uc800 \uc62c\ud574 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uace0, \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uc778\uc6d0\uc744 \uc0ac\uc5c5\uc5f0\ub3c4 \uc548\uc5d0 \ud655\uc815\ud55c \ub4a4, \uc774\ubbf8 \ubc1b\uc740 \uacf5\uc81c\uc758 \uc720\uc9c0 \uc694\uac74\uc744 \uc810\uac80\ud558\uace0, \uc9c0\ub09c\ud574 \ub193\uce5c \uacf5\uc81c\ub294 5\ub144 \uc774\ub0b4 \uacbd\uc815\uccad\uad6c\ub85c \ub418\ub3cc\ub9bd\ub2c8\ub2e4.<\/strong> (\uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024\ub144 \uc804\ud658\ubd84\uc73c\ub85c \uc885\ub8cc\ub418\uc5b4 2025\ub144 \uc774\ud6c4 \uc2e0\uaddc \uc804\ud658\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.) \uc21c\uc11c\ub294 \uc778\uc6d0 \ud655\uc815\uc774 \uba3c\uc800\uc774\uace0 \uc11c\ub958 \uc815\ub9ac\uac00 \uadf8\ub2e4\uc74c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\ubc95\uc778\uc138 \uc808\uc138\uc758 \ud3ed\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \uc778\uc6d0\uacfc \uacf5\uc81c \uc694\uac74\uc744 \ud655\uc815\ud574 \ub450\ub294\uac00\uc5d0\uc11c \uac08\ub9bd\ub2c8\ub2e4. \uc885\ub8cc\uc77c\uc774 \uc9c0\ub098\uba74 \uc190\uc744 \uc4f8 \uc218 \uc5c6\ub294 \ud56d\ubaa9\uc774 \ub9ce\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \uc62c\ud574 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\ub85c \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uc778\uc6d0\uae4c\uc9c0 \ub354\ud558\uba74 \uc62c\ud574 \ubc95\uc778\uc138\ub97c \uc5bc\ub9c8\ub098 \uc904\uc77c \uc218 \uc788\ub294\uc9c0, \uc9c0\ub09c 5\ub144\uce58 \uc2e0\uace0\ubd84\uc5d0\uc11c \ub193\uce5c \uacf5\uc81c\ub97c \uacbd\uc815\uccad\uad6c\ub85c \ub418\ub3cc\ub9b4 \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 \uc778\uc6d0 \uc694\uac74\uacfc \uc9c0\ub09c \uc2e0\uace0\ubd84\uc744 \ud568\uaed8 \uac80\ud1a0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n\n<!-- \u2465 FAQ -->\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details><summary>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uc640 \uc61b \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\ub294 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00\uc694?<\/summary><p>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588)\ub294 \uc608\uc804\uc758 \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\uc640 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc138\uc561\uacf5\uc81c \ub4f1\uc744 \ud558\ub098\ub85c \ud569\uce5c \uc81c\ub3c4\uc785\ub2c8\ub2e4. \uc61b \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\ub294 2024\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \uc801\uc6a9\ub410\uace0, \uc774\ud6c4\ub294 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \uc801\uc6a9\ub418\ub098\uc694?<\/summary><p>2026\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 2028\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \uc801\uc6a9\ub429\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub77c\uba74 2026\u00b72027\u00b72028 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\ub294 \uc5b4\ub290 \ud574\uc640 \ube44\uad50\ud558\ub098\uc694?<\/summary><p>2026\ub144 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130\ub294 \uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4(2024\ub144 12\uc6d4 31\uc77c \uc774\uc804 \uac1c\uc2dc\ubd84\uc740 \uc81c\uc678) \uc911 \ud55c \uac1c \uc774\uc0c1 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ubcf4\ub2e4 \ub298\uc5c8\uc73c\uba74 \uc99d\uac00\ub85c \ubd05\ub2c8\ub2e4. \uc608\uc804\ubcf4\ub2e4 \ud310\uc815 \uae30\uc900\uc774 \ub113\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uadf8\ub9cc\ub480\ub358 \uc9c1\uc6d0\uc774 \uc7ac\uc785\uc0ac\ud558\uba74 \uacf5\uc81c\uac00 \ub418\ub098\uc694?<\/summary><p>\uc7ac\uc785\uc0ac \uc790\uccb4\ub294 \ubb38\uc81c\uac00 \uc544\ub2c8\uba70, \ud68c\uc0ac \uc804\uccb4\uc758 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5c8\ub294\uc9c0\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \ucd5c\ub300\uc8fc\uc8fc\ub098 \uadf8 \uce5c\uc871\uc740 \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9c0\uace0, \uc778\uc6d0\uc774 \uc2e4\uc81c\ub85c \uc21c\uc99d\ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \uc99d\uac00\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 \uc9c0\uae08\ub3c4 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary><p>\ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc815\uaddc\uc9c1 \uc804\ud658 \uc138\uc561\uacf5\uc81c\ub294 2023\ub144 6\uc6d4 30\uc77c \ub2f9\uc2dc \uace0\uc6a9\ud558\ub358 \uae30\uac04\uc81c\u00b7\ud30c\uacac \uadfc\ub85c\uc790\ub97c 2024\ub144 1\uc6d4 1\uc77c\ubd80\ud130 2024\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc815\uaddc\uc9c1\uc73c\ub85c \uc804\ud658\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub418\ub358 \uacbd\uacfc\uaddc\uc815\uc73c\ub85c, \uc804\ud658 \uae30\uac04\uc774 \uc774\ubbf8 \uc885\ub8cc\ub418\uc5b4 2025\ub144 \uc774\ud6c4 \uc2e0\uaddc \uc804\ud658\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. 2024\ub144\uae4c\uc9c0 \uc804\ud658\ud55c \uc778\uc6d0\uc758 \uacf5\uc81c\uc561\uc740 1\uba85\ub2f9 \uc911\uc18c\uae30\uc5c5 1,300\ub9cc\uc6d0, \uc911\uacac\uae30\uc5c5 900\ub9cc\uc6d0\uc774\uc5c8\uc73c\uba70, \ub2f9\uc2dc \ub193\uce5c \ubd84\uc740 \uacbd\uc815\uccad\uad6c\ub85c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc721\uc544\ud734\uc9c1\uc5d0\uc11c \ubcf5\uadc0\ud55c \uc9c1\uc6d0\ub3c4 \uacf5\uc81c\uac00 \ub418\ub098\uc694?<\/summary><p>\ub429\ub2c8\ub2e4. \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\uc640 \ubcc4\uac1c\ub85c 2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubcf5\uc9c1\ud55c \uc778\uc6d0\uc5d0 \ub300\ud574 \uc9c0\uae08\ub3c4 \uc720\ud6a8\ud569\ub2c8\ub2e4. \ubcf5\uadc0 \uc778\uc6d0 1\uba85\ub2f9 \uc911\uc18c\uae30\uc5c5 1,300\ub9cc\uc6d0, \uc911\uacac\uae30\uc5c5 900\ub9cc\uc6d0\uc744 \uacf5\uc81c\ud558\uba70, \uc790\ub140 1\uba85\ub2f9 \ud55c \ucc28\ub840\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uadf8 \uc9c1\uc6d0\uc774 \ub098\uac00\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary><p>\uc815\uaddc\uc9c1 \uc804\ud658\u00b7\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0\ub85c \uacf5\uc81c\ubc1b\uc740 \uacbd\uc6b0, \uc804\ud658\uc77c \ub610\ub294 \ubcf5\uc9c1\uc77c\ubd80\ud130 2\ub144\uc774 \uc9c0\ub098\uae30 \uc804\uc5d0 \uadfc\ub85c\uad00\uacc4\ub97c \ub05d\ub0b4\uba74 \uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc744 \ub3c4\ub85c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc9c0\ub09c\ud574 \uacf5\uc81c\ub97c \ube60\ub728\ub838\ub294\ub370 \uc9c0\uae08 \ucc59\uae38 \uc218 \uc788\ub098\uc694?<\/summary><p>\ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4 5\ub144 \uc774\ub0b4\uba74 \uacbd\uc815\uccad\uad6c\ub85c \ub418\ub3cc\ub824 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadfc\ub85c\uacc4\uc57d\uc11c\u00b7\uae09\uc5ec\ub300\uc7a5\u00b74\ub300\ubcf4\ud5d8 \uc790\ub8cc \ub4f1 \uadfc\uac70 \uc11c\ub958\ub97c \uba3c\uc800 \uc815\ub9ac\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubc95\uc778\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80 \uae30\ud55c\uc740 \uc5b8\uc81c\uc778\uac00\uc694?<\/summary><p>\uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc785\ub2c8\ub2e4. \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 4\uac1c\uc6d4\uc785\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc740 \uc6d0\uce59\uc801\uc73c\ub85c 3\uc6d4 31\uc77c\uae4c\uc9c0\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\ub9d0 \uc804\uc5d0 \uac00\uc7a5 \uba3c\uc800 \ubcfc \ud56d\ubaa9\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/summary><p>\uc778\uc6d0 \uad00\ub828 \uacf5\uc81c\uc785\ub2c8\ub2e4. \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\uc640 \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804 \uc778\uc6d0\uc73c\ub85c \uc694\uac74\uc774 \ud655\uc815\ub418\ubbc0\ub85c, \uc885\ub8cc\uc77c\uc774 \uc9c0\ub098\uba74 \uc190\ub300\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 2024\ub144 \uc804\ud658\ubd84\uc73c\ub85c \uc885\ub8cc\ub418\uc5b4 2025\ub144 \uc774\ud6c4\uc5d0\ub294 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2c8 \ud63c\ub3d9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc8fc\uc758\ud569\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\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><\/p>\n\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 \uc81c29\uc870\uc7588(\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \u2014 \uc815\uaddc\uc9c1 \uc804\ud658 \uacf5\uc81c\ub294 \uc81c4\ud56d \uacbd\uacfc\uaddc\uc815\uc73c\ub85c 2024.12.31 \uc804\ud658\ubd84\uae4c\uc9c0\ub9cc \uc801\uc6a9\u00b7\uc885\ub8cc \/ \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 \uc81c5\ud56d, 2026.12.31 \ubcf5\uc9c1\ubd84\uae4c\uc9c0 \uc720\ud6a8) \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 law.go.kr \ud604\ud589 \uc870\ubb38(\uc2dc\ud589 2026-01-01), \ud655\uc778\uc77c 2026-07-05<br>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587(\uace0\uc6a9\uc744 \uc99d\ub300\uc2dc\ud0a8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\uc561\uacf5\uc81c)\u00b7\uc81c30\uc870\uc7584(\uc911\uc18c\uae30\uc5c5 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc138\uc561\uacf5\uc81c) \u2014 law.go.kr, \ud655\uc778\uc77c 2026-07-05<br>\n\u00b7 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582(\uacbd\uc815 \ub4f1\uc758 \uccad\uad6c) \u2014 law.go.kr, \ud655\uc778\uc77c 2026-07-05<br>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c60\uc870(\uacfc\uc138\ud45c\uc900 \ub4f1\uc758 \uc2e0\uace0)\u00b7\uc81c63\uc870(\uc911\uac04\uc608\ub0a9 \uc758\ubb34) \u2014 law.go.kr, \ud655\uc778\uc77c 2026-07-05<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-05<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ubc95\uc778\uc138 \uc808\uc138\ub294 \uacb0\uc0b0\uc774 \ub05d\ub09c \ub4a4\uac00 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \uc778\uc6d0\uacfc \uacf5\uc81c \uc694\uac74\uc744 \ub9de\ucdb0 \ub458 \ub54c \ud06c\uae30\uac00 \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[139,123,195,238,133],"class_list":["post-4091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-strategy","tag-dc","tag-123","tag-195","tag-238","tag-133"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4091.png",1200,630,false]},"uagb_author_info":{"display_name":"hoantax_admin","author_link":"https:\/\/hoantax.co.kr\/insights\/author\/hoantax_admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\ubc95\uc778\uc138 \uc808\uc138\ub294 \uacb0\uc0b0\uc774 \ub05d\ub09c \ub4a4\uac00 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ub05d\ub098\uae30 \uc804\uc5d0 \uc778\uc6d0\uacfc \uacf5\uc81c \uc694\uac74\uc744 \ub9de\ucdb0 \ub458 \ub54c \ud06c\uae30\uac00 \uc815\ud574\uc9d1\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/comments?post=4091"}],"version-history":[{"count":9,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4091\/revisions"}],"predecessor-version":[{"id":5100,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4091\/revisions\/5100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4886"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=4091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=4091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=4091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}