{"id":4121,"date":"2026-05-18T10:45:00","date_gmt":"2026-05-18T01:45:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/%ec%a6%9d%ec%97%ac%ec%84%b8-%eb%82%a9%eb%b6%80%ea%b0%80-%eb%b6%80%eb%8b%b4%eb%90%a0-%eb%95%8c-%ec%97%b0%eb%b6%80%ec%97%b0%eb%82%a9%ec%9c%bc%eb%a1%9c-%eb%82%98%eb%88%a0-%eb%82%b4%eb%8a%94\/"},"modified":"2026-09-11T07:17:03","modified_gmt":"2026-09-10T22:17:03","slug":"gift-tax-installment-payment","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gift-tax-installment-payment\/","title":{"rendered":"\uc99d\uc5ec\uc138 \uc5f0\ubd80\uc5f0\ub0a9, \ucd5c\ub300 5\ub144 \ubd84\ud560\ub0a9\ubd80 \uc694\uac74\uacfc \uc774\uc790\u00b7\ub2f4\ubcf4"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce585(_a) 2026-07-28 | post_id=4121 | slug(\ubd88\ubcc0)=gift-tax-installment-payment | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 3\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>\ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138\uac00 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\uba74 \uc5f0\ubd80\uc5f0\ub0a9(\ub098\ub220 \ub0b4\ub294 \uc81c\ub3c4)\uc73c\ub85c \ucd5c\ub300 5\ub144\uae4c\uc9c0 \ub098\ub204\uc5b4 \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ubcf4\ud1b5\uc758 \ubd84\ub0a9\uc740 2\uac1c\uc6d4 \uc548\uc5d0 2\ud68c\uae4c\uc9c0\uc9c0\ub9cc, \uc5f0\ubd80\uc5f0\ub0a9\uc740 \ub2f4\ubcf4\ub97c \uc81c\uacf5\ud558\uace0 \uac00\uc0b0\uc774\uc790\ub97c \ubd80\ub2f4\ud558\ub294 \ub300\uc2e0 \uae30\uac04\uc744 \ud06c\uac8c \ub298\ub9bd\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c71\uc870).<\/p>\n  <p><strong>\uc2e0\uccad \uc694\uac74 \u2014 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c71\uc870<\/strong><\/p>\n  <ul>\n    <li>\ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138 \ucd1d\uc561\uc774 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \u2014 1\ud68c\ub2f9 \ub0a9\ubd80\uc561\uc774 1\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\ub3c4\ub85d \uae30\uac04 \uc124\uacc4<\/li>\n    <li>\ub2f4\ubcf4 \uc81c\uacf5 \ud544\uc218 \u2014 \ubd80\ub3d9\uc0b0 \uadfc\uc800\ub2f9 \ub610\ub294 \ubcf4\uc99d\ubcf4\ud5d8\uc99d\uad8c, \ub2f4\ubcf4\uac00\uce58 \uac80\ud1a0 \ud6c4 \uc2b9\uc778<\/li>\n    <li>\uc99d\uc5ec\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c \ub0b4 \uc2e0\uccad \u2014 \uc5f0\ubd80\uc5f0\ub0a9\uc2e0\uccad\uc11c\u00b7\ub0a9\uc138\ub2f4\ubcf4\uc2e0\uccad\uc11c \uc81c\ucd9c<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ube44\uc6a9\uacfc \uc2b9\uc778 \uc5ec\ubd80<\/strong><\/p>\n  <ul>\n    <li>\uac00\uc0b0\uc774\uc790\ub294 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc5d0 \uc5f0\ub3d9\ub3fc \ud574\ub9c8\ub2e4 \ubcc0\ub3d9 \u2014 \uc6d0\ubb38 \uae30\uc900 \uc5f0 3.1%, \uc2e0\uccad \uc2dc\uc810 \uc7ac\ud655\uc778 \ud544\uc694<\/li>\n    <li>\ub2f4\ubcf4\uac00 \ubd80\uc871\ud558\uba74 \uac70\uc808\ub420 \uc218 \uc788\uace0, \ud22c\uc790\uc218\uc775\ub960\uacfc \uc774\uc790\ub97c \ube44\uad50\ud574 \uc77c\uc2dc\ub0a9\uacfc \uc720\ubd88\ub9ac\ub97c \ud310\ub2e8\ud574\uc57c \uc548\uc804<\/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>\ubd80\ub3d9\uc0b0\u00b7\uc8fc\uc2dd \uc99d\uc5ec\ub85c \uc99d\uc5ec\uc138\uac00 \ud06c\uac8c \ub098\uc640 <strong>\ud55c \ubc88\uc5d0 \ub0b4\uae30 \ubd80\ub2f4\uc2a4\ub7ec\uc6b4<\/strong> \ubd84<\/li>\n    <li>\uc790\uc0b0\uc740 \uc788\uc9c0\ub9cc \ub2f9\uc7a5 \ud604\uae08\ud654\uac00 \uc5b4\ub824\uc6cc <strong>\ub0a9\ubd80 \ubc29\ubc95\uc744 \uace0\ubbfc\ud558\ub294<\/strong> \uc2b9\uacc4 \ub2f9\uc0ac\uc790<\/li>\n    <li>\ubc95\uc778 \uc8fc\uc8fc\ub85c\uc11c <strong>\ubc30\ub2f9\uacfc \uc5f0\uacb0\ud574 \uc99d\uc5ec\uc138 \uc790\uae08\uc744 \uc124\uacc4<\/strong>\ud558\uace0 \uc2f6\uc740 \ubd84<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\uc99d\uc5ec\uc138\ub294 \uc77c\uc815 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ucd5c\ub300 5\ub144\uc5d0 \uac78\uccd0 \ub098\ub204\uc5b4 \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc99d\uc5ec\uc138\ub294 &#8220;\uc2e0\uace0 \uae30\ud55c\uc5d0 \ud55c \ubc88\uc5d0 \ub0b4\uc57c \ud558\ub294 \uac83&#8221;\uc73c\ub85c\ub9cc \uc54c\uace0 \ub35c\ucee5 \ubaa9\ub3c8\uc744 \ub9c8\ub828\ud558\ub824\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc, \uc790\uc0b0\uc740 \ub109\ub109\ud574\ub3c4 \ud604\uae08\uc774 \ubb36\uc5ec \uc788\uc73c\uba74 \uadf8 \ubd80\ub2f4\uc774 \ub9cc\ub9cc\uce58 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc5f0\ubd80\uc5f0\ub0a9\uc740 \uadf8\ub0e5 \ubbf8\ub8e8\ub294 \uc81c\ub3c4\uac00 \uc544\ub2c8\ub77c \uc774\uc790\uc640 \ub2f4\ubcf4\ub77c\ub294 \ube44\uc6a9\uc774 \ub530\ub974\ubbc0\ub85c, \uc720\ub9ac\ud55c\uc9c0 \ub530\uc838 \ubcf4\uace0 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4121.png\" alt=\"\uc99d\uc5ec\uc138 \ub0a9\ubd80 \ubc29\ubc95 \ube44\uad50 \u2014 \uc77c\ubc18 \ubd84\ub0a9\uc740 2\uac1c\uc6d4 \uc774\ub0b4 2\ud68c, \uc5f0\ubd80\uc5f0\ub0a9\uc740 \ucd5c\ub300 5\ub144 \ub9e4\ub144 \ubd84\ud560 \ub0a9\ubd80(\uac00\uc0b0\uc774\uc790\u00b7\ub2f4\ubcf4 \uc81c\uacf5 \ud544\uc694), \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c71\uc870\" class=\"wp-image-4723\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4121.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4121-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4121-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4121-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc99d\uc5ec\uc138 \uc5f0\ubd80\uc5f0\ub0a9\uc774\ub780 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p><strong>\uc99d\uc5ec\uc138\ub97c \ubd84\ud560\ud574 \uc7a5\uae30\uac04\uc5d0 \uac78\uccd0 \ub0a9\ubd80\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \ubcf4\ud1b5 \uc99d\uc5ec\uc138\ub294 2\uac1c\uc6d4 \ub3d9\uc548 2\ud68c \ubd84\ub0a9\uae4c\uc9c0\ub9cc \uac00\ub2a5\ud558\uc9c0\ub9cc, \uc5f0\ubd80\uc5f0\ub0a9\uc740 <strong>\ucd5c\ub300 5\ub144\uae4c\uc9c0<\/strong> \ub098\ub204\uc5b4 \ub0bc \uc218 \uc788\uc5b4 \ud604\uae08 \uc720\ub3d9\uc131 \ubd80\ub2f4\uc744 \ud06c\uac8c \uc904\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub2f9\uc7a5 \ud070 \ubaa9\ub3c8\uc774 \ubd80\ub2f4\ub420 \ub54c, \ub610\ub294 \uc790\uc0b0\uc740 \uc788\uc9c0\ub9cc \ubc14\ub85c \ud604\uae08\ud654\ud558\uae30 \uc5b4\ub824\uc6b4 \uacbd\uc6b0\uc5d0 \ud6a8\uacfc\uc801\uc778 \uc7ac\ubb34\uad00\ub9ac \ubc29\ubc95\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a771<\/strong> \u2014 \uc5f0\ubd80\uc5f0\ub0a9\uc758 \uadfc\uac70\uc640 \uc694\uac74<\/summary>\n<p>\uc5f0\ubd80\uc5f0\ub0a9\uc740 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c71\uc870\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \ub0a9\ubd80\ud560 \uc138\uc561\uc774 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud560 \ub54c \uc138\ubb34\uc11c\uc5d0 \ub2f4\ubcf4\ub97c \uc81c\uacf5\ud558\uace0, \uac01 \ud68c\ubd84 \ub0a9\ubd80\uc138\uc561\uc774 1\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\ub3c4\ub85d \uae30\uac04\uc744 \uc815\ud574 \ub098\ub204\uc5b4 \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\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-4121.png\" alt=\"\uc99d\uc5ec\uc138 \uc5f0\ubd80\uc5f0\ub0a9 \uc2e0\uccad 3\ub300 \uc694\uac74 \u2014 \uac00\uc0b0\uc774\uc790(\uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728 \uc5f0\ub3d9, \ub9e4\ub144 \ubcc0\ub3d9), \ub2f4\ubcf4 \uc81c\uacf5(\ubd80\ub3d9\uc0b0 \uadfc\uc800\ub2f9 \ub610\ub294 \ubcf4\uc99d\ubcf4\ud5d8\uc99d\uad8c), \uae08\uc561 \uc694\uac74(\ub0a9\ubd80\uc138\uc561 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc\u00b71\ud68c\ub2f9 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc), \uc2e0\uccad\ud574\ub3c4 \ub2f4\ubcf4\uac00\uce58 \uac80\ud1a0\ub85c \uac70\uc808\ub420 \uc218 \uc788\uc74c\" class=\"wp-image-4724\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4121.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4121-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4121-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4121-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc2e0\uccad \uc804 \ubb34\uc5c7\uc744 \uc8fc\uc758\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc138 \uac00\uc9c0\ub97c \ubc18\ub4dc\uc2dc \uc9da\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc774\uc790\u00b7\ub2f4\ubcf4\u00b7\uae08\uc561 \uc694\uac74\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>1) \uac00\uc0b0\uc774\uc790\uac00 \ubd99\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n<p>\ub098\ub220 \ub0b4\ub294 \ub300\uc2e0 \ubbf8\ub0a9 \uc138\uc561\uc5d0 \uc774\uc790\ub97c \ubd80\ub2f4\ud569\ub2c8\ub2e4. \uc774 \uc774\uc790\uc728(\uac00\uc0b0\uae08 \uac00\uc0b0\uc728)\uc740 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc5d0 \uc5f0\ub3d9\ub3fc <strong>\ud574\ub9c8\ub2e4 \ubc14\ub00c\ubbc0\ub85c<\/strong>, \ub0b4 \uae08\uc735\uc0c1\ud488 \uc218\uc775\ub960\uc774\ub098 \ub300\ucd9c\uae08\ub9ac\uc640 \ube44\uad50\ud574 \uc5f0\ubd80\uc5f0\ub0a9\uc774 \uc720\ub9ac\ud55c\uc9c0 \uacc4\uc0b0\ud574 \ubd10\uc57c \ud569\ub2c8\ub2e4. \uc6d0\ubb38 \uae30\uc900 \uc774\uc790\uc728\uc740 \uc5f0 3.1%\uc600\uc2b5\ub2c8\ub2e4 (\uc5f0\ubd80\uc5f0\ub0a9 \uac00\uc0b0\uae08 \uc774\uc790\uc728\uc740 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc5d0 \uc5f0\ub3d9\ub418\uc5b4 \ub9e4\ub144 \uace0\uc2dc\ub85c \ubc14\ub00c\ubbc0\ub85c, \uc2e0\uccad \uc2dc\uc810\uc758 \ud604\ud589 \uc774\uc790\uc728\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4).<\/p>\n<p><strong>2) \ub2f4\ubcf4\ub97c \uc81c\uacf5\ud574\uc57c \ud569\ub2c8\ub2e4<\/strong><\/p>\n<p>\uc5f0\ubd80\uc5f0\ub0a9\uc744 \uc2e0\uccad\ud558\uba74 \ub2f4\ubcf4\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc8fc\ub85c \ubd80\ub3d9\uc0b0\uc744 \ub2f4\ubcf4\ub85c \uc81c\uacf5\ud558\ub294\ub370, \uc774 \uacbd\uc6b0 \ub4f1\uae30\ubd80\ub4f1\ubcf8\uc5d0 \uc138\ubb34\uc11c \uadfc\uc800\ub2f9 \uc124\uc815\uc774 \uae30\uc7ac\ub429\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0\uc5d0 \uadfc\uc800\ub2f9\uc774 \uc7a1\ud788\ub294 \uac83\uc774 \ubd80\ub2f4\uc2a4\ub7fd\uac70\ub098 \ub2f4\ubcf4\ub85c \uc81c\uacf5\ud560 \uc790\uc0b0\uc774 \uc5c6\ub2e4\uba74, <strong>\ubcf4\uc99d\ubcf4\ud5d8\uc99d\uad8c<\/strong>\uc744 \ud65c\uc6a9\ud574 \uc2e0\uccad\ud560 \uc218\ub3c4 \uc788\uc73c\ub2c8 \uc790\uc0b0 \uad6c\uc131\uc5d0 \ub9de\uac8c \uc120\ud0dd\ud558\uba74 \ub429\ub2c8\ub2e4.<\/p>\n<p><strong>3) \uc99d\uc5ec\uc138\uac00 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud574\uc57c \ud569\ub2c8\ub2e4<\/strong><\/p>\n<p>\ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138\uac00 <strong>\ucd1d 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc<\/strong>\ud574\uc57c\ub9cc \uc5f0\ubd80\uc5f0\ub0a9\uc774 \uac00\ub2a5\ud558\uace0, <strong>1\ud68c\ub2f9 \ub0a9\ubd80\uae08\uc561\uc740 1\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc<\/strong>\ud558\ub3c4\ub85d \ub9e4\ub144 \ub0a9\ubd80\uc561\uacfc \uae30\uac04\uc744 \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc2e0\uccad\ud574\ub3c4 \uac70\uc808\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc5f0\ubd80\uc5f0\ub0a9\uc740 \uc2e0\uccad\ud55c\ub2e4\uace0 \ubaa8\ub450 \uc2b9\uc778\ub418\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub2f4\ubcf4\uac00\uce58 \ub4f1\uc744 \uc885\ud569 \uac80\ud1a0\ud574 \uc2b9\uc778\ub418\uba70, \ub2f4\ubcf4\uac00 \ubd80\uc871\ud558\uba74 \uac70\uc808\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774\uc790\u00b7\ub2f4\ubcf4\u00b7\ubcf4\uc99d\ubcf4\ud5d8 \ube44\uc6a9\uc744 \ud569\uce58\uba74 \uc2e4\uc81c \ubd80\ub2f4\uc774 \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \ub2e8\uc21c\ud788 &#8220;\ub098\ub220 \ub0b4\ub2c8 \ud3b8\ud558\ub2e4&#8221;\ub9cc \ubcf4\uace0 \uacb0\uc815\ud558\uba74 \uc608\uc0c1\uce58 \ubabb\ud55c \ube44\uc6a9 \ub9ac\uc2a4\ud06c\ub97c \uc548\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ubc95\uc778 \uc8fc\uc8fc\ub77c\uba74 \uc5b4\ub5a4 \uc804\ub7b5\uc744 \uc4f8 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\ubc30\ub2f9\uacfc \uc5f0\ubd80\uc5f0\ub0a9\uc744 \uc5f0\uacb0\ud558\ub294 \ubc29\ubc95\uc744 \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ubc95\uc778\uc758 \uc8fc\uc8fc\ub77c\uba74 \ub9e4\ub144 \ubc30\ub2f9\uc744 \ubc1b\uc544 \uadf8 \uc790\uae08\uc73c\ub85c \ub9e4\ub144 \uc99d\uc5ec\uc138 \uc5f0\ubd80\uc5f0\ub0a9\ubd84\uc744 \ub0a9\ubd80\ud558\ub294 \uc2dd\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774\ub807\uac8c \uae30\uc5c5\uacfc \uac1c\uc778\uc758 \uc790\uae08 \ud750\ub984\uc744 \ud568\uaed8 \uc124\uacc4\ud558\uba74, \ud604\uae08 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud558\uba74\uc11c \uc138\uae08\ub3c4 \uc548\uc815\uc801\uc73c\ub85c \ub0a9\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ub3c8\uc774 \uc788\uc5b4\ub3c4 \ub098\ub220 \ub0b4\ub294 \uacbd\uc6b0<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c\ub294 &#8220;\uc9c0\uae08 \ub3c8\uc774 \uc788\uc5b4\ub3c4 \ub0b4 \uc790\uc0b0\uc774 \ub354 \ud070 \uc218\uc775\uc744 \ub0b8\ub2e4\uba74&#8221; \uc5f0\ubd80\uc5f0\ub0a9\uc774 \uc804\ub7b5\uc801 \uc120\ud0dd\uc774 \ub418\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ubcf4\uc720 \ud604\uae08\uc744 \uc138\uae08\uc73c\ub85c \ud55c \ubc88\uc5d0 \uc18c\uc9c4\ud558\uae30\ubcf4\ub2e4, \ud22c\uc790\uc218\uc775\ub960\uc774 \uac00\uc0b0\uc774\uc790\ubcf4\ub2e4 \ub192\ub2e4\uba74 \ub098\ub220 \ub0b4\uba74\uc11c \uc790\uae08\uc744 \uad74\ub9ac\ub294 \ud3b8\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c \ub9c8\ub545\ud55c \ud22c\uc790\ucc98\uac00 \uc5c6\uace0 \uc774\uc790\ub9cc \ub098\uac04\ub2e4\uba74 \uc77c\uc2dc\ub0a9\uc774 \ub0ab\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc5f0\ubd80\uc5f0\ub0a9\uacfc \uc77c\uc2dc\ub0a9, \uc5b4\ub5bb\uac8c \uacb0\uc815\ud558\ub294\uac00<\/h2>\n<p><strong>\uc815\ub2f5\uc740 \uc5c6\uace0, \uc544\ub798 \uc694\uc18c\ub97c \ube44\uad50\ud574 \uc6b0\ub9ac \uc0c1\ud669\uc5d0 \ub9de\uac8c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<table class=\"compare\">\n  <thead><tr><th>\ube44\uad50 \ud56d\ubaa9<\/th><th>\uace0\ub824 \ud3ec\uc778\ud2b8<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\uc790\uae08\uc870\ub2ec \ube44\uc6a9<\/td><td>\ub300\ucd9c\uc774\uc790\uc728, \uae30\ud68c\ube44\uc6a9<\/td><\/tr>\n    <tr><td>\ud22c\uc790\uc218\uc775\ub960<\/td><td>\uae08\uc735\uc0c1\ud488 \uc218\uc775\ub960, \ud22c\uc790 \uacc4\ud68d<\/td><\/tr>\n    <tr><td>\uc790\uc0b0 \uad6c\uc870<\/td><td>\ubd80\ub3d9\uc0b0 \ub2f4\ubcf4 \uac00\ub2a5 \uc5ec\ubd80<\/td><\/tr>\n    <tr><td>\uc2ec\ub9ac\uc801 \ubd80\ub2f4<\/td><td>\ud604\uae08 \uc720\ub3d9\uc131 \uc5ec\uc720\ub3c4<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p><strong>\uac19\uc740 \uc99d\uc5ec\ub77c\ub3c4 \uc774\ub807\uac8c \uac08\ub9bd\ub2c8\ub2e4<\/strong> (\ud310\ub2e8 \ub300\ube44)<\/p>\n<ul>\n  <li><strong>\ud22c\uc790\uc218\uc775\ub960 &gt; \uac00\uc0b0\uc774\uc790, \ub2f4\ubcf4 \uc790\uc0b0 \uc788\uc74c<\/strong> \u2192 \uc5f0\ubd80\uc5f0\ub0a9\uc73c\ub85c \uc790\uae08\uc744 \uad74\ub9ac\ub294 \ud3b8\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc74c<\/li>\n  <li><strong>\ub9c8\ub545\ud55c \ud22c\uc790\ucc98 \uc5c6\uc74c, \ud604\uae08 \uc5ec\uc720 \uc788\uc74c<\/strong> \u2192 \uc774\uc790 \ubd80\ub2f4 \uc5c6\ub294 \uc77c\uc2dc\ub0a9\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n\n<h2>\uc5f0\ubd80\uc5f0\ub0a9\uc740 \uc5b4\ub5bb\uac8c \uc2e0\uccad\ud558\ub294\uac00<\/h2>\n<p><strong>\uc790\ub3d9 \uc801\uc6a9\uc774 \uc544\ub2c8\ub77c \ub0a9\uc138\uc790\uac00 \uc9c1\uc811 \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc808\ucc28\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n  <li><strong>\uc2e0\uccad \uc2dc\uae30<\/strong> \u2014 \uc99d\uc5ec\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c \ub0b4\uc5d0 \uc2e0\uccad\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc81c\ucd9c \uc11c\ub958<\/strong> \u2014 \uc99d\uc5ec\uc138 \uc2e0\uace0\uc11c\uc640 \ud568\uaed8 \uc5f0\ubd80\uc5f0\ub0a9\uc2e0\uccad\uc11c, \ub0a9\uc138\ub2f4\ubcf4\uc2e0\uccad\uc11c\ub97c \uc791\uc131\ud574 \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc2b9\uc778 \uc808\ucc28<\/strong> \u2014 \ub2f4\ub2f9 \uacf5\ubb34\uc6d0\uc774 \ub2f4\ubcf4\uac00\uce58 \ub4f1\uc744 \uac80\ud1a0\ud574 \uc2b9\uc778\ud569\ub2c8\ub2e4. \uc2e0\uccad\ud55c\ub2e4\uace0 \ubaa8\ub450 \uc2b9\uc778\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/li>\n<\/ol>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc99d\uc5ec\uc138 \uc5f0\ubd80\uc5f0\ub0a9\uc740 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p><strong>\uc5f0\ubd80\uc5f0\ub0a9\uc740 \uc99d\uc5ec\uc138\ub97c \ucd5c\ub300 5\ub144\uc5d0 \uac78\uccd0 \ub098\ub204\uc5b4 \ub0b4\ub294 \uc81c\ub3c4\ub85c, \ud604\uae08 \uc720\ub3d9\uc131 \ubd80\ub2f4\uc744 \uc904\uc785\ub2c8\ub2e4.<\/strong> \uac00\uc0b0\uc774\uc790\u00b7\ub2f4\ubcf4\u00b72\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc694\uac74\uc744 \uac16\ucdb0\uc57c \ud558\uace0, \uc2e0\uccad\ud55c\ub2e4\uace0 \ubaa8\ub450 \uc2b9\uc778\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \uc138\uae08\uc744 \ubbf8\ub8e8\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ud22c\uc790\uc218\uc775\ub960\uacfc \uc774\uc790\ub97c \ube44\uad50\ud574 \uc804\ub7b5\uc801\uc73c\ub85c \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4121.png\" alt=\"\uc99d\uc5ec\uc138 \ub0a9\ubd80 \ubc29\ubc95 \ube44\uad50 \u2014 \uc77c\uc2dc\ub0a9\uc740 2\uac1c\uc6d4 \ub0b4 2\ud68c \ubd84\ub0a9, \uc5f0\ubd80\uc5f0\ub0a9\uc740 \ucd5c\ub300 5\ub144 \ubd84\ud560 \ub0a9\ubd80(\uac00\uc0b0\uc774\uc790\u00b7\ub2f4\ubcf4 \ud544\uc694, \uc138\uc561 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc)\" class=\"wp-image-4124\" width=\"1200\" height=\"720\" loading=\"lazy\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4121.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4121-300x180.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4121-1024x614.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/hoan-card-4121-768x461.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc99d\uc5ec\uc138 \uc77c\uc2dc\ub0a9\u00b7\uc5f0\ubd80\uc5f0\ub0a9 \ube44\uad50 \u2014 \uc138\uc561 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \ucd5c\ub300 5\ub144 \ubd84\ud560<\/figcaption><\/figure>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uccab \ud655\uc778 \uc9c0\uc810\uc740 \ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138\uac00 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\ub294\uc9c0, \ub2f4\ubcf4\ub85c \uc81c\uacf5\ud560 \uc790\uc0b0\uc774 \uc788\ub294\uc9c0\uc785\ub2c8\ub2e4.\uc77c\uc2dc\ub0a9\uc774 \uac00\ub2a5\ud55c \uc790\uae08\uc774 \uc788\ub2e4\uba74 \uc774\uc790 \ubd80\ub2f4\uc744 \uacc4\uc0b0\ud574 \ube44\uad50\ud558\ub294 \ud3b8\uc774 \uc720\ub9ac\ud558\uace0, \uc790\uae08\uc774 \ubd80\uc871\ud558\ub2e4\uba74 \ub2f4\ubcf4 \uc81c\uacf5 \ubc29\uc2dd\ubd80\ud130 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc99d\uc5ec \uacc4\ud68d\uacfc \ub0a9\ubd80 \uc790\uae08 \uc124\uacc4\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc5f0\ubd80\uc5f0\ub0a9 \uc694\uac74 \uac80\ud1a0\ubd80\ud130 \ubc30\ub2f9 \uc5f0\uacc4 \uc790\uae08\uad00\ub9ac\uae4c\uc9c0 \ud568\uaed8 \uc124\uacc4\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>\uc99d\uc5ec\uc138\ub294 \ucd5c\ub300 \uba87 \ub144\uae4c\uc9c0 \ub098\ub220 \ub0bc \uc218 \uc788\ub098\uc694?<\/summary><p>\uc5f0\ubd80\uc5f0\ub0a9\uc73c\ub85c \ucd5c\ub300 5\ub144\uae4c\uc9c0 \ub098\ub204\uc5b4 \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf4\ud1b5\uc758 \ubd84\ub0a9(2\uac1c\uc6d4 \ub0b4 2\ud68c)\ubcf4\ub2e4 \ud6e8\uc52c \uae34 \uae30\uac04\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\ubd80\uc5f0\ub0a9\uc744 \uc2e0\uccad\ud558\ub824\uba74 \uc99d\uc5ec\uc138\uac00 \uc5bc\ub9c8 \uc774\uc0c1\uc774\uc5b4\uc57c \ud558\ub098\uc694?<\/summary><p>\ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138\uac00 \ucd1d 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud574\uc57c \ud558\uba70, 1\ud68c\ub2f9 \ub0a9\ubd80\uc561\uc774 1\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\ub3c4\ub85d \uae30\uac04\uc744 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ub098\ub220 \ub0b4\uba74 \uc774\uc790\uac00 \ubd99\ub098\uc694?<\/summary><p>\ub124. \ubbf8\ub0a9 \uc138\uc561\uc5d0 \uac00\uc0b0\uc774\uc790\uac00 \ubd99\uc2b5\ub2c8\ub2e4. \uc774 \uc774\uc790\uc728\uc740 \ub9e4\ub144 \ubc14\ub00c\ubbc0\ub85c \uc2e0\uccad \uc2dc\uc810\uc758 \ud604\ud589 \uc774\uc790\uc728\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ub2f4\ubcf4\ub294 \uaf2d \uc81c\uacf5\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\ub124. \uc8fc\ub85c \ubd80\ub3d9\uc0b0\uc744 \ub2f4\ubcf4\ub85c \uc81c\uacf5\ud558\uba70, \ub2f4\ubcf4 \uc790\uc0b0\uc774 \uc5c6\uac70\ub098 \uadfc\uc800\ub2f9\uc774 \ubd80\ub2f4\uc2a4\ub7ec\uc6b0\uba74 \ubcf4\uc99d\ubcf4\ud5d8\uc99d\uad8c\uc744 \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc2e0\uccad\ud558\uba74 \ubb34\uc870\uac74 \uc2b9\uc778\ub418\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \ub2f4\ubcf4\uac00\uce58 \ub4f1\uc744 \uc885\ud569 \uac80\ud1a0\ud574 \uc2b9\uc778\ub418\uba70, \ub2f4\ubcf4\uac00 \ubd80\uc871\ud558\uba74 \uac70\uc808\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b8\uc81c\uae4c\uc9c0 \uc2e0\uccad\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uc99d\uc5ec\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c \ub0b4\uc5d0 \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\ud55c\uc744 \ub118\uae30\uba74 \uc5f0\ubd80\uc5f0\ub0a9\uc744 \uc801\uc6a9\ubc1b\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubc95\uc778 \uc8fc\uc8fc\ub294 \uc5b4\ub5a4 \uc804\ub7b5\uc744 \uc4f8 \uc218 \uc788\ub098\uc694?<\/summary><p>\ub9e4\ub144 \ubc30\ub2f9\uc744 \ubc1b\uc544 \uadf8 \uc790\uae08\uc73c\ub85c \uc5f0\ubd80\uc5f0\ub0a9\ubd84\uc744 \ub0a9\ubd80\ud558\uba74, \ud604\uae08 \ubd80\ub2f4\uc744 \uc904\uc774\uba74\uc11c \uc138\uae08\uc744 \uc548\uc815\uc801\uc73c\ub85c \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc77c\uc2dc\ub0a9\uacfc \uc5f0\ubd80\uc5f0\ub0a9 \uc911 \ubb34\uc5c7\uc774 \uc720\ub9ac\ud55c\uac00\uc694?<\/summary><p>\ud22c\uc790\uc218\uc775\ub960\uc774 \uac00\uc0b0\uc774\uc790\ubcf4\ub2e4 \ub192\uace0 \ub2f4\ubcf4 \uc790\uc0b0\uc774 \uc788\ub2e4\uba74 \uc5f0\ubd80\uc5f0\ub0a9\uc774, \ub9c8\ub545\ud55c \ud22c\uc790\ucc98\uac00 \uc5c6\uace0 \ud604\uae08 \uc5ec\uc720\uac00 \uc788\ub2e4\uba74 \uc77c\uc2dc\ub0a9\uc774 \uc720\ub9ac\ud560 \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\/family-business-inheritance-deduction-guide\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c, 2026\ub144 \uc9c0\uae08 \ud55c\ub3c4\ub294 \uc5bc\ub9c8\uc778\uac00<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/retained-earnings-dividend-salary-capital\/\">\uc774\uc775\uc789\uc5ec\uae08 \uc778\ucd9c 3\uacbd\ub85c \uc138\ud6c4 \ube44\uad50, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798<\/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 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c71\uc870(\uc5f0\ubd80\uc5f0\ub0a9) \u2014 \ucd5c\ub300 5\ub144 \ubd84\ud560(\uc99d\uc5ec\uc138 \uae30\uc900)\u00b7\ub0a9\ubd80\uc138\uc561 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc\u00b7\uac01 \ud68c\ubd84 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-02)<br>\n\u00b7 \uc5f0\ubd80\uc5f0\ub0a9 \uac00\uc0b0\uae08 \uc774\uc790\uc728 \u2014 \uad6d\uc138\uae30\ubcf8\ubc95\uc0c1 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc5d0 \uc5f0\ub3d9, \ub9e4\ub144 \uace0\uc2dc \ubcc0\ub3d9(\uc6d0\ubb38\uc758 \uc5f0 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