{"id":4106,"date":"2026-04-09T09:30:00","date_gmt":"2026-04-09T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ea%b3%a0%ec%9a%a9-%eb%8a%98%eb%a6%ac%ea%b1%b0%eb%82%98-%ea%b2%bd%eb%8b%a8%eb%85%80%eb%a5%bc-%ec%b1%84%ec%9a%a9%ed%96%88%eb%8b%a4%eb%a9%b4-%ed%86%b5%ed%95%a9%ea%b3%a0%ec%9a%a9%ec%84%b8\/"},"modified":"2026-09-11T07:17:00","modified_gmt":"2026-09-10T22:17:00","slug":"integrated-employment-tax-credit-career-women","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/integrated-employment-tax-credit-career-women\/","title":{"rendered":"\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c, 1\uc778\ub2f9 \uc5f0\ucc28\ubcc4 \ucd5c\ub300 2,000\ub9cc\uc6d0"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce585(_a) 2026-07-28 | post_id=4106 | slug(\ubd88\ubcc0)=integrated-employment-tax-credit-career-women | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 -->\n<!-- \uac80\uc218 \uad50\uc815 \ubcd1\ud569 v2 2026-07-28 | \uac80\uc218 \ub9ac\ud3ec\ud2b8 = \uac80\uc218\/output\/reports\/retrofit_batch5\/4106_law-report.md(\u274c6\u00b7\u26a02) \ubc18\uc601 | \uc218\uce58 = \ub9ac\ud3ec\ud2b8 Tier-1 \ud655\ubcf4\uac12\ub9cc \uc0ac\uc6a9(\uc870\ud2b9\ubc95 \u00a729\uc7588 2025-12-23 \uac1c\uc815\u00b72026-01-01 \uc2dc\ud589) | \u26a0\ufe0f\uc81c\ubaa9 \"1,550\ub9cc\uc6d0\" \uc218\uce58 \uad50\uccb4 \ud544\uc694(\ubcf8\ubb38 \ubc94\uc704 \ubc16) \u00b7 \ubcf8\ubb38 \ub2e4\uc774\uc5b4\uadf8\ub7a8 2\uc885 \uad6c \uc218\uce58 \u2014 \uc7ac\uc81c\uc791 \ud544\uc694 -->\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>2026\ub144\ubd80\ud130 2028\ub144 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \ub9e4\ub144 \uc9c1\uc804\u00b7\uc804\uc804\u00b7\uc804\uc804\uc804 \uc5f0\ub3c4\uc640 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub97c \ube44\uad50\ud574, \ub298\uc5b4\ub09c \uc778\uc6d0 1\uba85\ub2f9 \uc5f0\ucc28\ubcc4 \ub2e8\uac00\ub97c \uacf1\ud55c \uae08\uc561\uc744 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138)\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588, 2025\ub144 12\uc6d4 23\uc77c \uac1c\uc815).<\/strong> &#8216;1\uba85\ub2f9 \uc815\uc561\uc744 3\ub144\uac04 \uacf5\uc81c&#8217;\ud558\ub358 \uc885\uc804 \ubc29\uc2dd\uc740 2025\ub144\uae4c\uc9c0 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ubd84\uc5d0\ub294 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\uba70, 2024\u00b72025\ub144 \uc99d\uac00\ubd84\uc758 \ub0a8\uc740 \uc5f0\ucc28 \uacf5\uc81c\u00b7\uc0ac\ud6c4\uad00\ub9ac\ub294 \ubd80\uce59 \uacbd\uacfc\uc870\uce58\uc5d0 \ub530\ub77c \uc885\uc804 \uaddc\uc815\ub300\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n  <p><strong>1\uba85\ub2f9 \uc5f0\ucc28\ubcc4 \uacf5\uc81c \ub2e8\uac00 \u2014 \uc911\uc18c\uae30\uc5c5 \uae30\uc900(\uc218\ub3c4\uad8c\/\uc218\ub3c4\uad8c \ubc16)<\/strong><\/p>\n  <ul>\n    <li>\uccad\ub144\u00b7\uc7a5\uc560\uc778\u00b7\uace0\ub839\uc790\u00b7\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790 \ub4f1(\uccad\ub144\ub4f1) \u2014 \uc9c1\uc804 \uc5f0\ub3c4 \ub300\ube44 700\/1,000\ub9cc\uc6d0, \uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 1,600\/1,900\ub9cc\uc6d0, \uc804\uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 1,700\/2,000\ub9cc\uc6d0<\/li>\n    <li>\uadf8 \uc678 \uadfc\ub85c\uc790 \u2014 \uc9c1\uc804 400\/700\ub9cc\uc6d0, \uc804\uc804 900\/1,200\ub9cc\uc6d0, \uc804\uc804\uc804 1,000\/1,300\ub9cc\uc6d0<\/li>\n    <li>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \u2014 1\uba85\ub2f9 1,300\ub9cc\uc6d0 \ucd94\uac00 \uacf5\uc81c(\uc5f0\ud3c9\uade0 \uc778\uc6d0 \uc720\uc9c0 \uc694\uac74 \ucda9\uc871 \uc2dc)<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \uc694\uac74\uacfc \uc778\uc6d0 \uad00\ub9ac<\/strong><\/p>\n  <ul>\n    <li>\ub2e8\uc21c \ucc44\uc6a9\uc774 \uc544\ub2c8\ub77c \uc5f0\ud3c9\uade0 \uc778\uc6d0\uc774 \uc2e4\uc81c\ub85c \ub298\uc5b4\uc57c \uacf5\uc81c \u2014 12\uc6d4 \ucc44\uc6a9\uc740 \uc57d 0.08\uba85\uc73c\ub85c\ub9cc \uacc4\uc0b0<\/li>\n    <li>\uc778\uc6d0\uc774 \uc904\uba74 \uadf8 \ud574\uc758 \ud574\ub2f9 \uc5f0\ucc28 \uacf5\uc81c\uac00 0\uc774 \ub418\ub294 \uad6c\uc870 \u2014 2026\ub144 \uc774\ud6c4 \uc99d\uac00\ubd84\uc740 \uc774\ubbf8 \ubc1b\uc740 \uacf5\uc81c\uc758 \ucd94\uc9d5\uc774 \uc5c6\uc74c(\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 2\ub144 \ub0b4 \ud1f4\uc0ac \uc2dc \ucd94\uc9d5). \ub2e4\ub9cc \ubd80\uce59 \uacbd\uacfc\uc870\uce58\uac00 \uc801\uc6a9\ub418\ub294 2024\u00b72025\ub144 \uc99d\uac00\ubd84\uc740 \uc885\uc804\uc758 \uc0ac\ud6c4\uad00\ub9ac\u00b7\ucd94\uc9d5 \uaddc\uc815\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub420 \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>\uc9c0\ub09c\ud574 \uc9c1\uc6d0\uc744 \ub298\ub838\ub294\ub370 <strong>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub85c \uc5bc\ub9c8\ub97c \ub3cc\ub824\ubc1b\ub294\uc9c0<\/strong> \uadfc\uac70\ub85c \ud655\uc778\ud558\ub824\ub294 \ub300\ud45c<\/li>\n    <li>\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790\u00b7\uccad\ub144\uc744 \ucc44\uc6a9\ud574 <strong>\uc138\ubd80\ub2f4\uc744 \ub35c\uace0 \uc2f6\uc740<\/strong> \uc131\uc7a5\uae30 \uc911\uc18c\uae30\uc5c5 \uc7ac\ubb34\ub2f4\ub2f9\uc790<\/li>\n    <li>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \ucc98\ub9ac\ub97c \uc55e\ub450\uace0 <strong>\ucd94\uac00 \uacf5\uc81c \uc694\uac74<\/strong>\uc744 \ucc59\uae30\ub824\ub294 \ubd84<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uc758 \ud575\uc2ec\uc740 &#8216;\ucc44\uc6a9 \uc0ac\uc2e4&#8217;\uc774 \uc544\ub2c8\ub77c &#8216;\uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uc758 \uc99d\uac00&#8217;\uc785\ub2c8\ub2e4.<\/strong> \uace0\uc6a9 \uad00\ub828 \uc138\uc561\uacf5\uc81c\ub294 &#8220;\uc9c1\uc6d0\ub9cc \ubf51\uc73c\uba74 \uc790\ub3d9\uc73c\ub85c \ub098\uc624\ub294 \uac83&#8221;\uc73c\ub85c \uc624\ud574\ud558\uae30 \uc27d\uc9c0\ub9cc, \ud604\uc7a5\uc5d0\uc11c\ub294 \uc0ac\ub78c\uc744 \ub298\ub9ac\uace0\ub3c4 \uc694\uac74\uc744 \ub193\uccd0 \uacf5\uc81c\ub97c \ubabb \ubc1b\ub294 \uacbd\uc6b0\uac00 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc5b4\ub5a4 \uc0ac\ub78c\uc744 \ubf51\uc558\ub294\uc9c0, \ud68c\uc0ac\uac00 \uc218\ub3c4\uad8c \uc548\uc778\uc9c0 \ubc16\uc778\uc9c0, \uc5b4\ub290 \uc5f0\ub3c4\uc640 \ube44\uad50\ud574 \ub298\uc5c8\ub294\uc9c0\uac00 \ub354\ud574\uc838 \uacf5\uc81c\uc561\uc774 \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \uc5b4\ub5a4 \uc81c\ub3c4\uc778\uac00<\/h2>\n<p><strong>\uace0\uc6a9\uc744 \ub298\ub9b0 \uae30\uc5c5\uc758 \uc778\uac74\ube44 \ubd80\ub2f4\uc744 \uc138\uae08\uc73c\ub85c \ub3cc\ub824\uc8fc\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \uadf8\ub3d9\uc548 \uace0\uc6a9 \uad00\ub828\uc73c\ub85c \uc0ac\ub791\ubc1b\uc544\uc628 \uc5ec\ub7ec \uc138\uc561\uacf5\uc81c\uac00 \ud558\ub098\ub85c \ud1b5\ud569\ub3fc &#8216;\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c&#8217;\uac00 \ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud575\uc2ec \uad6c\uc870\uac00 2026\ub144\ubd80\ud130 \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. 2025\ub144 12\uc6d4 23\uc77c \uac1c\uc815(2026\ub144 1\uc6d4 1\uc77c \uc2dc\ud589)\uc73c\ub85c, 2026~2028\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0\ub294 \ub9e4\ub144 \uadf8 \ud574\uc758 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub97c \uc9c1\uc804\u00b7\uc804\uc804\u00b7\uc804\uc804\uc804 \uacfc\uc138\uc5f0\ub3c4(2025\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ub9cc \ud574\ub2f9)\uc640 \uac01\uac01 \ube44\uad50\ud574, \ub298\uc5b4\ub09c \uc778\uc6d0 1\uba85\ub2f9 <strong>\uc5f0\ucc28\ubcc4 \ub2e8\uac00<\/strong>\ub97c \uacf1\ud55c \uae08\uc561\uc744 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138)\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4. \uc885\uc804\uc758 &#8216;1\uba85\ub2f9 \uc815\uc561\uc744 3\ub144\uac04 \ub9e4\ub144 \uacf5\uc81c&#8217;\ud558\ub294 \ubc29\uc2dd\uc740 2025\ub144\uae4c\uc9c0 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ubd84\uc5d0\ub294 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. 2024\ub144\u00b72025\ub144\uc5d0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \ub298\uc5b4\ub09c \uacbd\uc6b0\ub77c\uba74, \uadf8 \uacfc\uc138\uc5f0\ub3c4\uc640 <strong>\uadf8 \uc885\ub8cc\uc77c\ubd80\ud130 1\ub144(\uc911\uc18c\uae30\uc5c5\u00b7\uc911\uacac\uae30\uc5c5\uc740 2\ub144)\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0<\/strong>\uc758 \uc138\uc561\uacf5\uc81c\uc640 \uc0ac\ud6c4\uad00\ub9ac\ub294 \ubd80\uce59 \uacbd\uacfc\uc870\uce58\uc5d0 \ub530\ub77c \uc885\uc804 \uaddc\uc815\uc744 \uadf8\ub300\ub85c \ub530\ub985\ub2c8\ub2e4(\ubc95\ub960 \uc81c21223\ud638 \ubd80\uce59 \uc81c34\uc870).<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \u00a729\uc7588<\/strong> \u2014 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c<\/summary>\n<p>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588\uc5d0 \uadfc\uac70\ud55c \uc81c\ub3c4\ub85c, 2025\ub144 12\uc6d4 23\uc77c \uac1c\uc815\uc73c\ub85c 2026~2028\ub144 \uacfc\uc138\uc5f0\ub3c4\uc758 \uacf5\uc81c \ubc29\uc2dd\uc774 \uc5f0\ucc28\ubcc4 \uacc4\uc0b0\uc2dd\uc73c\ub85c \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. \uacf5\uc81c\uc138\uc561\uc774 \uadf8 \ud574 \ub0bc \uc138\uae08\ubcf4\ub2e4 \ud06c\uba74 \ub0a8\ub294 \uae08\uc561\uc744 \uc774\ud6c4 10\ub144\uac04 \uc774\uc6d4\ud574 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc73c\ub824\uba74 \uc5b4\ub5a4 \uc0ac\ub78c\uc744 \ucc44\uc6a9\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uadfc\ub85c\uacc4\uc57d\uae30\uac04\uc774 1\ub144 \uc774\uc0c1\uc778 \uadfc\ub85c\uc790\uac00 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/strong> \ub2e4\ub9cc 1\ub144 \uc774\uc0c1 \uacc4\uc57d\uc774\ub77c\ub3c4 \uc544\ub798\uc5d0 \ud574\ub2f9\ud558\uba74 \uacf5\uc81c \ub300\uc0c1 \uc778\uc6d0\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c \uc8fc\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>\ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc6d4\ud3c9\uade0 \uadfc\ub85c\uc2dc\uac04\uc774 60\uc2dc\uac04 \ubbf8\ub9cc\uc778 \ub2e8\uc2dc\uac04 \uadfc\ub85c\uc790<\/li>\n  <li>(\ubc95\uc778) \uc784\uc6d0, \ucd5c\ub300\uc8fc\uc8fc\uc640 \uadf8\uc758 \uac00\uc871<\/li>\n  <li>(\uac1c\uc778\uc0ac\uc5c5\uc790) \ub300\ud45c\uc790 \ubc0f \uadf8\uc758 \uac00\uc871<\/li>\n  <li>\uadfc\ub85c\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \uc774\ub825\uc774 \uc5c6\uac70\ub098, \uad6d\ubbfc\uc5f0\uae08\u00b7\uc9c1\uc7a5\uac00\uc785\uc790 \uac74\uac15\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc774\ub825\uc774 \uc5c6\ub294 \uc790<\/li>\n<\/ul>\n<p>\uc5ec\uae30\uc5d0 \ub354\ud574 <strong>\uccad\ub144\u00b7\uc7a5\uc560\uc778\u00b7\uace0\ub839\uc790\u00b7\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790<\/strong>\ub97c \ucc44\uc6a9\ud558\uba74 \uac19\uc740 \ud55c \uba85\uc774\ub77c\ub3c4 \ub354 \ud070 &#8216;\uccad\ub144\ub4f1&#8217; \ub2e8\uac00\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc6b0\ub300 \ub300\uc0c1 \uae30\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n  <li><strong>\uccad\ub144<\/strong>: \ub9cc 34\uc138 \uc774\ud558(\ubcd1\uc5ed \uc774\ud589 \uc2dc \uadf8 \uae30\uac04\uc744 \ube80 \uc5f0\ub839 \uae30\uc900)<\/li>\n  <li><strong>\uc7a5\uc560\uc778<\/strong><\/li>\n  <li><strong>\uace0\ub839\uc790<\/strong>: \ub9cc 60\uc138 \uc774\uc0c1<\/li>\n  <li><strong>\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790(\uc131\ubcc4 \ubd88\ubb38)<\/strong>: \uac19\uc740 \uae30\uc5c5\uc5d0\uc11c 1\ub144 \uc774\uc0c1 \uadfc\ubb34\ud55c \ub4a4 \uacb0\ud63c\u00b7\uc784\uc2e0\u00b7\ucd9c\uc0b0\u00b7\uc721\uc544\u00b7\uc790\ub140\uad50\uc721\u00b7\uac00\uc871\ub3cc\ubd04 \uc0ac\uc720\ub85c \ud1f4\uc9c1\ud558\uace0, \ud1f4\uc9c1\uc77c\ubd80\ud130 2\ub144 \uc774\uc0c1 15\ub144 \ubbf8\ub9cc\uc774 \uc9c0\ub09c \uadfc\ub85c\uc790(\ucd5c\ub300\uc8fc\uc8fc \ub4f1 \ud2b9\uc218\uad00\uacc4\uc778\uc740 \uc81c\uc678). 2025\ub144 3\uc6d4 14\uc77c \uc2e0\uc124\ub41c \uc815\uc758\ub85c, \uac19\uc740 \uae30\uc5c5 \uc7ac\uace0\uc6a9\ub9cc \uc778\uc815\ub418\uba70 \uc131\ubcc4\uc744 \uac00\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\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-4106-r5.png\" alt=\"\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00 \uac1c\ub150 \u2014 5\uc6d4 \ucc44\uc6a9 \uc2dc 0.66\uba85(8\uac1c\uc6d4\/12\uac1c\uc6d4), 12\uc6d4 \ucc44\uc6a9 \uc2dc 0.08\uba85(1\uac1c\uc6d4\/12\uac1c\uc6d4) \uc99d\uac00, \ud1f4\uc0ac\uc790 \ub300\uccb4 \ucc44\uc6a9\uc740 \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2d0 \uc218 \uc788\uc74c\" class=\"wp-image-5139\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4106-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4106-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4106-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4106-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ucc44\uc6a9\ub9cc \ud558\uba74 \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> <strong>\uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4 \uc911 1\uac1c \uc774\uc0c1<\/strong>(2025\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ub9cc \ud574\ub2f9)\uacfc \ube44\uad50\ud574 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc99d\uac00\ud574\uc57c\ub9cc \uacf5\uc81c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. 2026\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0\ub294 \ube44\uad50\ud560 \uc218 \uc788\ub294 \uc5f0\ub3c4\uac00 2025\ub144\ubfd0\uc774\ubbc0\ub85c \uc0ac\uc2e4\uc0c1 \uc9c1\uc804 \uc5f0\ub3c4\uc640 \ube44\uad50\ud569\ub2c8\ub2e4. \ud1f4\uc0ac\uc790\ub97c \ub300\uccb4\ud558\ub824\uace0 \uc0c8\ub85c \ubf51\uc558\ub2e4\uba74 \uc21c\uc778\uc6d0\uc774 \ub298\uc9c0 \uc54a\uc544, \ucc44\uc6a9 \uc0ac\uc2e4\ub9cc\uc73c\ub85c\ub294 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc9c1\uc6d0 1\uba85\uc744 \ubf51\uc73c\uba74 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub294 \uc5bc\ub9c8\ub098 \ub298\uc5b4\ub0a0\uc9c0, \uc785\uc0ac \ud6c4 \uc5f0\ub9d0\uae4c\uc9c0 \uadfc\uc18d\ud55c \uac1c\uc6d4 \uc218\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>5\uc6d4\uc5d0 1\uba85 \ucc44\uc6a9 \u2192 <strong>0.66\uba85 \uc99d\uac00<\/strong>(8\uac1c\uc6d4\/12\uac1c\uc6d4)<\/li>\n  <li>12\uc6d4\uc5d0 1\uba85 \ucc44\uc6a9 \u2192 <strong>0.08\uba85 \uc99d\uac00<\/strong>(1\uac1c\uc6d4\/12\uac1c\uc6d4)<\/li>\n<\/ul>\n<p>\uc989, \ud55c \uba85\uc744 \ubf51\uc544\ub3c4 \uc5f0\ud3c9\uade0\uc73c\ub85c\ub294 1\uba85\uc774 \uc544\ub2c8\ub77c &#8216;\uadf8 \ud574 \uadfc\uc18d\ud55c \uac1c\uc6d4 \uc218\uc758 \ube44\uc728&#8217;\ub9cc\ud07c\ub9cc \uc99d\uac00\ud569\ub2c8\ub2e4. \uc5f0\ucd08\uc5d0 \ubf51\uc744\uc218\ub85d \uadf8 \ud574 \uacf5\uc81c\uc5d0 \uc720\ub9ac\ud55c \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ucc44\uc6a9 \uc2dc\uc810\uc774 \uacf5\uc81c\uc561\uc744 \uac00\ub985\ub2c8\ub2e4<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ub4e3\ub294 \ucc29\uac01\uc774 &#8220;12\uc6d4\uc5d0 \uae09\ud558\uac8c \ud55c \uba85 \ubf51\uc73c\uba74 \uadf8 \ud574\uc5d0 1\uba85\ubd84 \uacf5\uc81c\ub41c\ub2e4&#8221;\ub294 \uac83\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c\ub294 0.08\uba85\ubd84\ub9cc \uc7a1\ud600 \uae30\ub300\ubcf4\ub2e4 \uacf5\uc81c\uac00 \ud06c\uac8c \uc904\uc5b4\ub4dc\ub294 \ub9ac\uc2a4\ud06c\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ucc44\uc6a9 \uc2dc\uc810\uacfc \uc5f0\ud3c9\uade0 \uc778\uc6d0\uc744 \ubbf8\ub9ac \uacc4\uc0b0\ud574 \ubcf4\uace0 \uc6c0\uc9c1\uc774\uba74 \uac19\uc740 \ucc44\uc6a9\uc73c\ub85c\ub3c4 \uc808\uc138 \ud6a8\uacfc\ub97c \ud6e8\uc52c \ud0a4\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc5bc\ub9c8\ub098 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub294\uac00 \u2014 \uc911\uc18c\uae30\uc5c5 \uae30\uc900<\/h2>\n<p><strong>\ub298\uc5b4\ub09c \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 1\uba85\ub2f9 \uacf5\uc81c\uc561\uc740 \uc5b4\ub5a4 \uadfc\ub85c\uc790\ub97c, \uc5b4\ub290 \uc9c0\uc5ed\uc5d0\uc11c \ucc44\uc6a9\ud588\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc5b4\ub290 \uc5f0\ub3c4\uc640 \ube44\uad50\ud574 \ub298\uc5c8\ub294\uc9c0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/strong> \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc99d\uac00 \uc678\uc5d0 \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0\ub3c4 \ucd94\uac00 \uacf5\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>1) \uc0c1\uc2dc\uadfc\ub85c\uc790\ub97c \ucd94\uac00 \ucc44\uc6a9\ud574 \uc778\uc6d0\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0<\/strong><\/p>\n<p>\ub9e4\ub144 \uadf8 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc5f0\ud3c9\uade0 \uc778\uc6d0\uc744 \uc9c1\uc804\u00b7\uc804\uc804\u00b7\uc804\uc804\uc804 \uc5f0\ub3c4\uc640 \uac01\uac01 \ube44\uad50\ud574, \ube44\uad50 \uc5f0\ub3c4\ubcc4\ub85c \ub298\uc5b4\ub09c \uc778\uc6d0 1\uba85\ub2f9 \uc544\ub798 \ub2e8\uac00\ub97c \uacf1\ud55c \uae08\uc561\uc744 \uacf5\uc81c\ud569\ub2c8\ub2e4. \uc778\uc6d0\uc744 \uc720\uc9c0\ud558\uba74 \uac19\uc740 \uc99d\uac00\ubd84\uc774 \ub2e4\uc74c \ud574\uc5d0\ub294 &#8216;\uc804\uc804 \ub300\ube44&#8217;, \uadf8\ub2e4\uc74c \ud574\uc5d0\ub294 &#8216;\uc804\uc804\uc804 \ub300\ube44&#8217;\ub85c \uc774\uc5b4\uc9c0\uba70 \ub2e8\uac00\uac00 \ucee4\uc9c0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>1\uba85\ub2f9 \ub2e8\uac00(\uc911\uc18c\uae30\uc5c5)<\/th><th>\uc9c1\uc804 \uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00<\/th><th>\uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00<\/th><th>\uc804\uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uccad\ub144\ub4f1(\uccad\ub144\u00b7\uc7a5\uc560\uc778\u00b7\uace0\ub839\uc790\u00b7\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790 \ub4f1)<\/td><td>\uc218\ub3c4\uad8c 700\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 1,000\ub9cc\uc6d0<\/td><td>\uc218\ub3c4\uad8c 1,600\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 1,900\ub9cc\uc6d0<\/td><td>\uc218\ub3c4\uad8c 1,700\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 2,000\ub9cc\uc6d0<\/td><\/tr>\n    <tr><td>\uccad\ub144\ub4f1 \uc678 \uc0c1\uc2dc\uadfc\ub85c\uc790<\/td><td>\uc218\ub3c4\uad8c 400\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 700\ub9cc\uc6d0<\/td><td>\uc218\ub3c4\uad8c 900\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 1,200\ub9cc\uc6d0<\/td><td>\uc218\ub3c4\uad8c 1,000\ub9cc\uc6d0 \/ \uc218\ub3c4\uad8c \ubc16 1,300\ub9cc\uc6d0<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p><strong>\uac19\uc740 \ucc44\uc6a9\uc774\ub77c\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/strong> (\uc218\uce58 \ub300\ube44 \u00b7 \uc804\uc81c: \uc218\ub3c4\uad8c \ubc16 \uc911\uc18c\uae30\uc5c5\uc774 2026\ub144\uc5d0 \uccad\ub144 \uc0c1\uc2dc\uadfc\ub85c\uc790 1\uba85 \uc99d\uac00, 2028\ub144\uae4c\uc9c0 \uc778\uc6d0 \uc720\uc9c0)<\/p>\n<ul>\n  <li>2026\ub144: \uc9c1\uc804(2025\ub144) \ub300\ube44 1\uba85 \uc99d\uac00 \u00d7 1,000\ub9cc\uc6d0 = <strong>1,000\ub9cc\uc6d0 \uacf5\uc81c<\/strong><\/li>\n  <li>2027\ub144: \uc9c1\uc804(2026\ub144) \ub300\ube44 \uc99d\uac00 \uc5c6\uc74c(0\uc6d0) + \uc804\uc804(2025\ub144) \ub300\ube44 1\uba85 \uc99d\uac00 \u00d7 1,900\ub9cc\uc6d0 = <strong>1,900\ub9cc\uc6d0 \uacf5\uc81c<\/strong><\/li>\n  <li>2028\ub144: \uc804\uc804\uc804(2025\ub144) \ub300\ube44 1\uba85 \uc99d\uac00 \u00d7 2,000\ub9cc\uc6d0 = <strong>2,000\ub9cc\uc6d0 \uacf5\uc81c<\/strong> \u2192 <strong>3\ub144 \ud569\uacc4 4,900\ub9cc\uc6d0<\/strong><\/li>\n<\/ul>\n<p><strong>2) \uc721\uc544\ud734\uc9c1\uc790\ub97c \ubcf5\uadc0\uc2dc\ud0a8 \uacbd\uc6b0<\/strong><\/p>\n<p>1\ub144 \uc774\uc0c1 \uadfc\ubb34\ud55c \uc9c1\uc6d0\uc774 \uc5f0\uc18d 6\uac1c\uc6d4 \uc774\uc0c1 \uc721\uc544\ud734\uc9c1 \ud6c4 \ubcf5\uadc0\ud558\uba74, \ubcf5\uadc0 \uc778\uc6d0 1\uba85\ub2f9 <strong>1,300\ub9cc\uc6d0<\/strong>\uc744 \ucd94\uac00\ub85c \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\uc9c1\uc804\uc5f0\ub3c4\ubcf4\ub2e4 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc904\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0 \ud55c\ud568).<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc778\uc6d0\uc774 \uc904\uba74 \uadf8 \ud574 \uacf5\uc81c\uac00 \uc0ac\ub77c\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n  <p><strong>2026\ub144 \uc774\ud6c4 \uc99d\uac00\ubd84<\/strong>\uc740 \uacf5\uc81c \ud6c4 \uc778\uc6d0\uc774 \uc904\uc5b4\ub3c4 \uc774\ubbf8 \ubc1b\uc740 \uacf5\uc81c\ub97c \ub418\ub3cc\ub824 \ub0b4\ub294 \ucd94\uc9d5 \ubc29\uc2dd\uc774 \uc544\ub2d9\ub2c8\ub2e4(2025\ub144 12\uc6d4 23\uc77c \uac1c\uc815\uc73c\ub85c \uc885\uc804 \ucd94\uc9d5 \uc870\ud56d \uc0ad\uc81c). \ub300\uc2e0 \ub9e4\ub144 \uc5f0\ucc28\ubcc4\ub85c \ube44\uad50\ud574 \uc99d\uac00 \uc778\uc6d0\uc774 \uc5c6\uc73c\uba74 <strong>\uadf8 \ud574\uc758 \ud574\ub2f9 \uc5f0\ucc28 \uacf5\uc81c\uac00 0<\/strong>\uc774 \ub418\ub294 \uad6c\uc870\ub77c, \uc778\uc6d0\uc774 \uc904\uba74 \ub0a8\uc740 \uc5f0\ucc28\uc758 \uacf5\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n  <p>\ub2e4\ub9cc \ub450 \uac00\uc9c0\ub294 \uc5ec\uc804\ud788 \ucd94\uc9d5 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uccab\uc9f8, <strong>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c<\/strong>\ub294 \uacf5\uc81c \ud6c4 2\ub144 \uc548\uc5d0 \uadfc\ub85c\uad00\uacc4\uac00 \ub05d\ub098\uba74 \uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc744 \ucd94\uc9d5\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, <strong>\ubd80\uce59 \uacbd\uacfc\uc870\uce58\uac00 \uc801\uc6a9\ub418\ub294 2024\ub144\u00b72025\ub144 \uc99d\uac00\ubd84<\/strong>\uc740 \uc138\uc561\uacf5\uc81c\ubfd0 \uc544\ub2c8\ub77c \uc0ac\ud6c4\uad00\ub9ac\u00b7\ucd94\uc9d5\uae4c\uc9c0 \uc885\uc804 \uaddc\uc815\uc744 \uadf8\ub300\ub85c \ub530\ub974\ubbc0\ub85c, \uadf8 \uc99d\uac00\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uc778\uc6d0\uc774 \uc904\uba74 \uc885\uc804\uc758 \ucd94\uc9d5 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4 \u2014 &#8220;2026\ub144\ubd80\ud130 \ucd94\uc9d5\uc774 \uc5c6\uc5b4\uc84c\ub2e4&#8221;\ub294 \uc124\uba85\uc774 2024\ub144\u00b72025\ub144 \uc99d\uac00\ubd84\uc5d0\ub294 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uadf8 \ubc16\uc758 \uc138\uc561\uacf5\uc81c\ub3c4 \uc788\ub294\uac00<\/h2>\n<p><strong>\ub124, \uace0\uc6a9 \uc678\uc5d0\ub3c4 \uc138\uae08\uc744 \uc904\uc5ec \uc8fc\ub294 \uc81c\ub3c4\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/strong> \ucc3d\uc5c5\uae30\uc5c5, \uc0ac\uc5c5\uc6a9 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \uae30\uc5c5, \uc5f0\uad6c\uac1c\ubc1c(R&amp;D) \ud65c\ub3d9\uc744 \ud558\ub294 \uae30\uc5c5\ub3c4 \ub2e4\uc591\ud55c \uc138\uc561\uacf5\uc81c\u00b7\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc6b0\ub9ac \ud68c\uc0ac\uc5d0 \uacb9\uccd0 \uc801\uc6a9\ub418\ub294 \uc81c\ub3c4\uac00 \uc788\ub294\uc9c0 \ud568\uaed8 \uc810\uac80\ud558\uba74 \uc808\uc138 \ud3ed\uc774 \ub354 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \ubb34\uc5c7\ubd80\ud130 \uacc4\uc0b0\ud558\ub294\uac00<\/h2>\n<p><strong>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uc758 \ud575\uc2ec\uc740 \ucc44\uc6a9 \uc0ac\uc2e4\uc774 \uc544\ub2c8\ub77c \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uc758 \uc99d\uac00\uc785\ub2c8\ub2e4.<\/strong> \uccad\ub144\u00b7\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790 \ub4f1\uc744 \uc218\ub3c4\uad8c \ubc16\uc5d0\uc11c \ucc44\uc6a9\ud574 \uc778\uc6d0\uc744 \uc720\uc9c0\ud558\uba74 \uc5f0\ucc28\ubcc4 \ub2e8\uac00(1\uba85\ub2f9 \ucd5c\ub300 2,000\ub9cc\uc6d0)\ub85c 3\ub144\uc5d0 \uac78\uccd0 \uacf5\uc81c\uac00 \uc774\uc5b4\uc9c0\uace0, \uc778\uc6d0\uc774 \uc904\uba74 \uadf8 \ud574 \uacf5\uc81c\uac00 0\uc774 \ub418\ubbc0\ub85c \ucc44\uc6a9 \uc774\ud6c4\uc758 \uc778\uc6d0 \uad00\ub9ac\uae4c\uc9c0 \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4106-r5.png\" alt=\"\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c 2026~2028\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc5f0\ucc28\ubcc4 1\uc778\ub2f9 \uacf5\uc81c \ub2e8\uac00 \u2014 \uccad\ub144\ub4f1\uc740 \uc9c1\uc804 \uc5f0\ub3c4 \ub300\ube44 \uc218\ub3c4\uad8c 700\ub9cc\uc6d0\u00b7\uc218\ub3c4\uad8c \ubc16 1,000\ub9cc\uc6d0, \uc804\uc804 1,600\u00b71,900\ub9cc\uc6d0, \uc804\uc804\uc804 1,700\u00b72,000\ub9cc\uc6d0, \uadf8 \uc678 \uadfc\ub85c\uc790\ub294 400\ub9cc~1,300\ub9cc\uc6d0, \uc218\ub3c4\uad8c \ubc16 \uccad\ub144 1\uba85 \uc99d\uac00 \uc720\uc9c0 \uc2dc 3\ub144 \ud569\uacc4 4,900\ub9cc\uc6d0\" class=\"wp-image-5140\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4106-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4106-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4106-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4106-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uccab \uacc4\uc0b0 \uc9c0\uc810\uc740 \uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4 \ub300\ube44 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uc774\uace0, \ucc44\uc6a9 \uc2dc\uc810\u00b7\uadfc\ub85c\uc790 \uc720\ud615\u00b7\uc18c\uc7ac\uc9c0\u00b7\ube44\uad50 \uc5f0\ucc28\uac00 \uacf5\uc81c\uc561\uc744 \uac00\ub985\ub2c8\ub2e4.\ucc44\uc6a9 \uccab\ud574\ub77c\uba74 \uacf5\uc81c\uc561 \uacc4\uc0b0\uc774 \ub2e8\uc21c\ud558\uace0, \ub2e4\uc74c \uc5f0\ucc28\uc5d0 \ub4e4\uc5b4\uc130\ub2e4\uba74 \uc778\uc6d0 \uc720\uc9c0 \uc5ec\ubd80\ub97c \uba3c\uc800 \ud655\uc778\ud574\uc57c \ucd94\uac00 \uacf5\uc81c\uac00 \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\ucc44\uc6a9 \uacc4\ud68d\uacfc \uc138\uc561\uacf5\uc81c \uac80\ud1a0\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uadc0\uc0ac\uc758 \uc5f0\ud3c9\uade0 \uc778\uc6d0\uacfc \uc694\uac74\uc73c\ub85c \uc2e4\uc81c \uacf5\uc81c\uc561\uc744 \ud568\uaed8 \uacc4\uc0b0\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\ub294 \uc5bc\ub9c8\ub098 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary><p>2026~2028\ub144 \uacfc\uc138\uc5f0\ub3c4\uc5d0\ub294 \ub9e4\ub144 \uc9c1\uc804\u00b7\uc804\uc804\u00b7\uc804\uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 \ub298\uc5b4\ub09c \uc778\uc6d0 1\uba85\ub2f9 \uc5f0\ucc28\ubcc4 \ub2e8\uac00\ub97c \uacf1\ud574 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5 \uae30\uc900 \uccad\ub144\ub4f1\uc740 700\ub9cc~2,000\ub9cc\uc6d0, \uadf8 \uc678 \uadfc\ub85c\uc790\ub294 400\ub9cc~1,300\ub9cc\uc6d0\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc9c1\uc6d0\uc744 \ubf51\uae30\ub9cc \ud558\uba74 \uacf5\uc81c\ub418\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uc9c1\uc804 3\uac1c \uacfc\uc138\uc5f0\ub3c4 \uc911 1\uac1c \uc774\uc0c1\ubcf4\ub2e4 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc2e4\uc81c\ub85c \ub298\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ud1f4\uc0ac\uc790 \ub300\uccb4 \ucc44\uc6a9\uc740 \uc21c\uc778\uc6d0\uc774 \ub298\uc9c0 \uc54a\uc544 \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2d0 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>12\uc6d4\uc5d0 \ucc44\uc6a9\ud574\ub3c4 1\uba85\ubd84 \uacf5\uc81c\ub97c \ubc1b\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uc5f0\ud3c9\uade0 \uc778\uc6d0\uc740 \uadfc\uc18d \uac1c\uc6d4 \uc218 \ube44\uc728\ub85c \uacc4\uc0b0\ub3fc, 12\uc6d4 \ucc44\uc6a9\uc740 \uc57d 0.08\uba85 \uc99d\uac00\ub85c\ub9cc \uc7a1\ud799\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uccad\ub144\uc758 \ub098\uc774 \uae30\uc900\uc740 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary><p>\ub9cc 34\uc138 \uc774\ud558\uc785\ub2c8\ub2e4. \ubcd1\uc5ed\uc744 \uc774\ud589\ud55c \uacbd\uc6b0 \uadf8 \uae30\uac04\uc744 \ube80 \uc5f0\ub839\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790\ub294 \ub204\uac00 \ud574\ub2f9\ub418\ub098\uc694?<\/summary><p>\uac19\uc740 \uae30\uc5c5\uc5d0\uc11c 1\ub144 \uc774\uc0c1 \uadfc\ubb34\ud55c \ub4a4 \uacb0\ud63c\u00b7\uc784\uc2e0\u00b7\ucd9c\uc0b0\u00b7\uc721\uc544\u00b7\uc790\ub140\uad50\uc721\u00b7\uac00\uc871\ub3cc\ubd04 \uc0ac\uc720\ub85c \ud1f4\uc9c1\ud558\uace0, \ud1f4\uc9c1\uc77c\ubd80\ud130 2\ub144 \uc774\uc0c1 15\ub144 \ubbf8\ub9cc\uc774 \uc9c0\ub09c \uadfc\ub85c\uc790\uc785\ub2c8\ub2e4. 2025\ub144 3\uc6d4 \uac1c\uc815\uc73c\ub85c \uc131\ubcc4\uacfc \uad00\uacc4\uc5c6\uc774 \uc778\uc815\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc218\ub3c4\uad8c\uacfc \uc218\ub3c4\uad8c \ubc16\uc740 \uacf5\uc81c\uc561\uc774 \uc5bc\ub9c8\ub098 \ub2e4\ub978\uac00\uc694?<\/summary><p>\uc9c1\uc804 \uc5f0\ub3c4 \ub300\ube44 \uc99d\uac00\ubd84 \uae30\uc900\uc73c\ub85c \uccad\ub144\ub4f1\uc740 \uc218\ub3c4\uad8c 700\ub9cc\uc6d0\u00b7\uc218\ub3c4\uad8c \ubc16 1,000\ub9cc\uc6d0, \uadf8 \uc678 \uadfc\ub85c\uc790\ub294 400\ub9cc\uc6d0\u00b7700\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uc804\uc804\u00b7\uc804\uc804\uc804 \uc5f0\ub3c4 \ub300\ube44 \ub2e8\uac00\ub294 \uc774\ubcf4\ub2e4 \ub192\uc544, \uc218\ub3c4\uad8c \ubc16 \uccad\ub144\ub4f1\uc740 1\uba85\ub2f9 \ucd5c\ub300 2,000\ub9cc\uc6d0\uae4c\uc9c0 \ucee4\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc721\uc544\ud734\uc9c1 \ubcf5\uadc0\uc790\ub3c4 \uacf5\uc81c \ub300\uc0c1\uc778\uac00\uc694?<\/summary><p>\ub124. 1\ub144 \uc774\uc0c1 \uadfc\ubb34\ud55c \uc9c1\uc6d0\uc774 \uc5f0\uc18d 6\uac1c\uc6d4 \uc774\uc0c1 \uc721\uc544\ud734\uc9c1 \ud6c4 \ubcf5\uadc0\ud558\uba74 1\uba85\ub2f9 1,300\ub9cc\uc6d0\uc744 \ucd94\uac00 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uacf5\uc81c\ubc1b\uc740 \ub4a4 \uc9c1\uc6d0\uc774 \uc904\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary><p>2026\ub144\ubd80\ud130\ub294 \uc774\ubbf8 \ubc1b\uc740 \uacf5\uc81c\ub97c \ucd94\uc9d5\ud558\uc9c0 \uc54a\ub294 \ub300\uc2e0, \uc778\uc6d0\uc774 \uc904\uc5b4\ub4e0 \ud574\uc758 \ud574\ub2f9 \uc5f0\ucc28 \uacf5\uc81c\uac00 0\uc774 \ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\ub294 2\ub144 \uc548\uc5d0 \uadfc\ub85c\uad00\uacc4\uac00 \ub05d\ub098\uba74 \ucd94\uc9d5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/corporate-tax-credit-checklist\/\">\ubc95\uc778\uc138 \uc138\uc561\uacf5\uc81c\u00b7\uc138\uc561\uac10\uba74 \uc815\ub9ac (2026)<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/integrated-employment-tax-credit-hiring\/\">\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c, \uc5b4\ub5a4 \uc9c1\uc6d0\uc774 \uc720\ub9ac\ud55c\uac00 (2026)<\/a><\/p>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588(2025-12-23 \uac1c\uc815, 2026-01-01 \uc2dc\ud589): 2026~2028\ub144 \uacfc\uc138\uc5f0\ub3c4 \uc5f0\ucc28\ubcc4 \uacf5\uc81c \ub2e8\uac00\u00b7\ube44\uad50 \uae30\uc900, \uacbd\ub825\ub2e8\uc808\uadfc\ub85c\uc790 \uc815\uc758(\uc81c2\ud56d, 2025-03-14 \uc2e0\uc124), \uc721\uc544\ud734\uc9c1 \ubcf5\uadc0 \uacf5\uc81c\u00b7\uc0ac\ud6c4\uad00\ub9ac(\uc81c5\ud56d\u00b7\uc81c7\ud56d) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<br>\n\u00b7 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uacc4\uc0b0\u00b7\uacf5\uc81c \uc81c\uc678 \ub300\uc0c1 \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c26\uc870\uc7588\u00b7\uc81c11\uc870\uc7582 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<br>\n\u00b7 \ubbf8\uacf5\uc81c\ubd84 10\ub144 \uc774\uc6d4 \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c144\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<br>\n\u00b7 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c QnA \u2014 call.nts.go.kr (\ucc38\uace0, \ud655\uc778\uc77c 2026-07-02)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-28<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2026\ub144\ubd80\ud130 2028\ub144 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub294 \ub9e4\ub144 \uc9c1\uc804\u00b7\uc804\uc804\u00b7\uc804\uc804\uc804 \uc5f0\ub3c4\uc640 \uc5f0\ud3c9\uade0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub97c \ube44\uad50\ud574, \ub298\uc5b4\ub09c \uc778\uc6d0 1\uba85\ub2f9 \uc5f0\ucc28\ubcc4 \ub2e8\uac00\ub97c \uacf1\ud55c \uae08\uc561\uc744 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138)\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7588, 2025\ub144 12\uc6d4 23\uc77c \uac1c\uc815). &#8216;1\uba85\ub2f9 \uc815\uc561\uc744 3\ub144\uac04 \uacf5\uc81c&#8217;\ud558\ub358 \uc885\uc804 \ubc29\uc2dd\uc740 2025\ub144\uae4c\uc9c0 \uac1c\uc2dc\ud55c \uacfc\uc138\uc5f0\ub3c4\ubd84\uc5d0\ub294 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\uba70, 2024\u00b72025\ub144 \uc99d\uac00\ubd84\uc758 \ub0a8\uc740 \uc5f0\ucc28 \uacf5\uc81c\u00b7\uc0ac\ud6c4\uad00\ub9ac\ub294 \ubd80\uce59 \uacbd\uacfc\uc870\uce58\uc5d0 \ub530\ub77c \uc885\uc804 \uaddc\uc815\ub300\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. 1\uba85\ub2f9 \uc5f0\ucc28\ubcc4 \uacf5\uc81c \ub2e8\uac00 \u2014 \uc911\uc18c\uae30\uc5c5 \uae30\uc900(\uc218\ub3c4\uad8c\/\uc218\ub3c4\uad8c \ubc16) [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":5174,"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 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