{"id":4148,"date":"2026-04-23T10:15:00","date_gmt":"2026-04-23T01:15:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/interim-dividend-tax-strategy\/"},"modified":"2026-09-11T07:17:04","modified_gmt":"2026-09-10T22:17:04","slug":"interim-dividend-tax-strategy","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/interim-dividend-tax-strategy\/","title":{"rendered":"\uc911\uac04\ubc30\ub2f9 \uc808\uc138, \ud0c0\uc774\ubc0d\uacfc \ucc28\ub4f1\ubc30\ub2f9 \uc804\ub7b5"},"content":{"rendered":"<p><!-- \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \ud480\uc815\ub82c 2026-07-14 | post_id=4148 | slug(\ubd88\ubcc0)=interim-dividend-tax-strategy\n     \uc218\uce58\u00b7\uc0ac\uc2e4 = \uc6d0\ubb38 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \uc6d0 \uac80\uc218 \uc774\ub825: T1 \ud655\uc778 2026-07-02\u00b7\ucd5c\uc885 \uac80\uc218 2026-07-03 --><\/p>\n<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc911\uac04\ubc30\ub2f9\uc740 &#8216;\ud560\uc9c0 \ub9d0\uc9c0&#8217;\ubcf4\ub2e4 &#8216;\uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c&#8217;\uac00 \uc808\uc138\ub97c \uc88c\uc6b0\ud569\ub2c8\ub2e4.<\/strong> \uc774\uc775\uc744 \ubc30\ub2f9 \uc5c6\uc774 \uacc4\uc18d \ub0a8\uaca8 \ub450\uba74 \ub098\uc911\uc5d0 \ud68c\uc0ac\ub97c \uc815\ub9ac\ud558\uac70\ub098 \uc790\ub140\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ub118\uae38 \ub54c \uc885\ud569\uc18c\ub4dd\uc138\u00b7\uc99d\uc5ec\uc138\u00b7\uc0c1\uc18d\uc138 \ubd80\ub2f4\uc774 \ud55c\uaebc\ubc88\uc5d0 \ucee4\uc9c8 \uc218 \uc788\uc5b4, \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac \ubc30\ub2f9\ud574 \ubd80\ub2f4\uc744 \uc5ec\ub7ec \ud574\ub85c \ub098\ub204\ub294 \uac83\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc694\uac74 \u2014 \uc0c1\ubc95\uc0c1 \uc808\ucc28<\/strong><\/p>\n<ul>\n<li>\uc5f0 1\ud68c \u00b7 \uc815\uad00 \uaddc\uc815 \u00b7 \ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4 \uc900\uc218 \u2014 \uc808\ucc28\uac00 \ube60\uc9c0\uba74 \ubc30\ub2f9\uc774 \uc544\ub2c8\ub77c \uac00\uc9c0\uae09\uae08\u00b7\uc99d\uc5ec \ubb38\uc81c\ub85c \ubc88\uc9c8 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc138\uae08\uacfc \ubcf4\ud5d8\ub8cc\uac00 \ub530\ub77c\uc635\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ubc30\ub2f9\uae08\uc5d0\ub294 15.4% \uc6d0\ucc9c\uc9d5\uc218 \u2014 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc \uc601\ud5a5\ub3c4 \ud568\uaed8 \ud655\uc778<\/li>\n<li>\uac00\uc871\ubc95\uc778 \ucc28\ub4f1\ubc30\ub2f9\uc740 \uc2b9\uacc4 \ud6a8\uacfc\uae4c\uc9c0 \uc788\uc9c0\ub9cc, \uc77c\uc815 \uae08\uc561\uc744 \ub118\uc73c\uba74 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \uc0dd\uae38 \uc218 \uc788\uc5b4 \ub9e4\ub144 \uaddc\ubaa8 \uc810\uac80 \ud544\uc694<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2461 FOR YOU --><\/p>\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>\ud558\ubc18\uae30\uc5d0 \uc911\uac04\ubc30\ub2f9\uc744 \uc2e4\ud589\ud560\uc9c0, \uadf8 \ud0c0\uc774\ubc0d\uc744 \uace0\ubbfc\ud558\ub294 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uc0ac\ub0b4\uc5d0 \ub204\uc801\ub41c \uc774\uc775\uc744 \uc138\ubd80\ub2f4\uc744 \ub098\ub220 \uac00\uba70 \ud658\uc6d0\ud558\uace0 \uc2f6\uc740 \ub300\ud45c<\/li>\n<li>\ucc28\ub4f1\ubc30\ub2f9\uc73c\ub85c \uc808\uc138\uc640 \uc2b9\uacc4\ub97c \ud568\uaed8 \ud480\uc5b4 \ubcf4\ub824\ub294 \uac00\uc871\uc8fc\uc8fc<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p><strong>\uc911\uac04\ubc30\ub2f9\uc740 &#8216;\ud0c0\uc774\ubc0d\uc744 \ubd84\uc0b0\ud558\ub294 \uc808\uc138 \uc218\ub2e8&#8217;\uc785\ub2c8\ub2e4.<\/strong> \ubc30\ub2f9\uc744 &#8220;\uc774\uc775 \ub098\uba74 \uc5f0\ub9d0 \uacb0\uc0b0 \ub54c \ud55c \ubc88 \ud558\ub294 \uac83&#8221;\uc73c\ub85c \uc5ec\uae30\uae30 \uc27d\uc9c0\ub9cc, \uacb0\uc0b0\ubc30\ub2f9\ub9cc \uace0\uc9d1\ud558\uba74 \uc790\uae08\uc774 \ud544\uc694\ud55c \uc2dc\uc810\uc744 \ub193\uce58\uace0 \uc774\uc775\uc774 \ud55c\uacf3\uc5d0 \ubab0\ub824 \ubbf8\ub798 \uc138\ubd80\ub2f4\uc774 \ub418\ub808 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac, \uc808\ucc28\ub97c \uac16\ucdb0, \uaddc\ubaa8\ub97c \uc870\uc808\ud574 \ubc30\ub2f9\ud558\uba74 \uc138\ubd80\ub2f4\uc744 \uc5ec\ub7ec \ud574\ub85c \ub098\ub20c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c \ud574\uc57c \ud558\ub294\uc9c0 \ucc28\uadfc\ucc28\uadfc \uc9da\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uc774\uc775\uc744 \ub0a8\uaca8 \ub450\uae30\ub9cc \ud558\uba74 \uc65c \uc138\uae08\uc774 \ub298\uc5b4\ub098\ub294\uac00<\/h2>\n<p><strong>\ud55c\uacf3\uc5d0 \ubab0\ub9b0 \uc774\uc775\uc774 \ubbf8\ub798\uc5d0 \ud55c\uaebc\ubc88\uc5d0 \uacfc\uc138\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uacb0\uc0b0\ubc30\ub2f9\uc740 \ud68c\uacc4\uc5f0\ub3c4\uac00 \ub05d\ub09c \ub4a4\uc5d0\uc57c \uac00\ub2a5\ud558\uc9c0\ub9cc, \uc911\uac04\ubc30\ub2f9\uc744 \ud65c\uc6a9\ud558\uba74 \uc8fc\uc8fc\uac00 \uc790\uae08\uc774 \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac \ud604\uae08\uc744 \uc9c0\uae09\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \uccab \ubc88\uc9f8 \uc774\uc720, &#8216;\uc790\uae08 \ud68c\uc218\uc758 \uc720\uc5f0\uc131&#8217;\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub450 \ubc88\uc9f8\ub294 &#8216;\uc138\uae08 \ubd84\uc0b0&#8217;\uc785\ub2c8\ub2e4. \ubc95\uc778\uc774 \ubc30\ub2f9\ud558\uc9c0 \uc54a\uace0 \uc774\uc775\uc744 \uc0ac\ub0b4\uc5d0 \uacc4\uc18d \ub0a8\uaca8 \ub450\uba74, \ud6d7\ub0a0 \ud68c\uc0ac\ub97c \uc815\ub9ac\ud558\uac70\ub098 \uc8fc\uc2dd\uc744 \uc790\ub140\uc5d0\uac8c \ub118\uae38 \ub54c \uc885\ud569\uc18c\ub4dd\uc138\u00b7\uc99d\uc5ec\uc138\u00b7\uc0c1\uc18d\uc138 \ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc911\uac04\ubc30\ub2f9\uc73c\ub85c \uc774\uc775\uc744 \ubbf8\ub9ac, \uc5ec\ub7ec \ud574\uc5d0 \uac78\uccd0 \ud658\uc6d0\ud558\uba74 \uc774\ub7f0 \ubd80\ub2f4\uc744 \ub098\ub20c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud575\uc2ec\uc740 &#8216;\ubd84\uc0b0&#8217;\uc785\ub2c8\ub2e4<\/strong><\/p>\n<p>\ud55c \ud574\uc5d0 \ubab0\uc544 \ubc30\ub2f9\ud558\uba74 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 \uad6c\uac04\uc5d0 \uac78\ub824 \uc138\uc728\uc774 \ub418\ub808 \ub6f8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ubc18\uae30 \uc2dc\uc810\uc744 \ud65c\uc6a9\ud574 \uc5f0\ub3c4\ubcc4\ub85c \ubc30\ub2f9 \uaddc\ubaa8\ub97c \uc870\uc808\ud558\uba74, \uac19\uc740 \ucd1d\uc561\uc774\ub77c\ub3c4 \uc138\ubd80\ub2f4\uc744 \ub0ae\ucd9c \uc5ec\uc9c0\uac00 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc911\uac04\ubc30\ub2f9\uc740 \uc544\ubb34 \ub54c\ub098 \ud560 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\uc544\ub2d9\ub2c8\ub2e4. \uc0c1\ubc95\uc0c1 \uc808\ucc28\ub97c \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc808\ucc28\uc5d0 \ub9de\uc9c0 \uc54a\uac8c \ubc30\ub2f9\ud558\uba74, \uc8fc\uc8fc\uac00 \ubc1b\uc740 \ub3c8\uc774 \ubc30\ub2f9\uae08\uc774 \uc544\ub2c8\ub77c \ud68c\uc0ac\ub85c\ubd80\ud130 \ubb34\uc774\uc790\ub85c \ube4c\ub9b0 \uae08\uc561(\uac00\uc9c0\uae09\uae08)\uc73c\ub85c \uac04\uc8fc\ub3fc \ubc95\uc778\uacfc \uac1c\uc778\uc758 \uc138\uae08\uc774 \ud568\uaed8 \ub298 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9 \uc804\uc5d0 \uc544\ub798 \uc138 \uac00\uc9c0\ub97c \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\ud69f\uc218<\/strong>: \uc911\uac04\ubc30\ub2f9\uc740 1\ub144\uc5d0 1\ud68c\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc815\uad00 \uaddc\uc815<\/strong>: \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9\uc774 \uac00\ub2a5\ud558\ub2e4\ub294 \uaddc\uc815\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc5c6\ub2e4\uba74 \ubc30\ub2f9 \uc804\uc5d0 \uc815\uad00\ubd80\ud130 \uc815\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4<\/strong>: \ubb34\uc81c\ud55c\uc774 \uc544\ub2c8\ub77c \uc9c1\uc804\uc5f0\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uc0c1 \uc774\uc775\uc789\uc5ec\uae08 \ubc94\uc704 \uc548\uc5d0\uc11c\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4. \ubc30\ub2f9 \uc804\uc5d0 \ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \uaddc\ubaa8\ub97c \ubbf8\ub9ac \ud655\uc778\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc808\ucc28 \ud558\uc790\ub294 \ubc30\ub2f9 \uc790\uccb4\ub97c \ubb34\ub108\ub728\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc815\uad00\uc5d0 \uadfc\uac70\uac00 \uc5c6\uac70\ub098 \ubc30\ub2f9\uac00\ub2a5\uae08\uc561\uc744 \ub118\uaca8 \ubc30\ub2f9\ud558\uba74, \uc808\ucc28\uc0c1 \ud558\uc790\ub85c \ubc30\ub2f9 \uc790\uccb4\uac00 \ubd80\uc778\ub418\uace0 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ubc95\uc778\uc138\uc640 \uac1c\uc778 \uc138\uae08\uc774 \ud568\uaed8 \ub298\uc5b4\ub098\ubbc0\ub85c, \ubc30\ub2f9 \uc2e4\ud589 \uc804 \uc815\uad00\uacfc \ud55c\ub3c4 \uc810\uac80\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4148.png\" alt=\"\ubc30\ub2f9\uae08\uc5d0\ub294 \uc138\uae08\uacfc \uac74\uac15\ubcf4\ud5d8\ub8cc\uac00 \ud568\uaed8 \ubd99\ub294\ub2e4. 15.4% \uc6d0\ucc9c\uc9d5\uc218(\uc8fc\uc8fc 84.6% \uc218\ub839), \uc5f0 \uae08\uc735\uc18c\ub4dd 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc885\ud569\uacfc\uc138. \uac74\ubcf4\ub8cc\ub294 \uc9c0\uc5ed\uac00\uc785\uc790 \uae08\uc735\uc18c\ub4dd 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc, \uc9c1\uc7a5\uac00\uc785\uc790\u00b7\ud53c\ubd80\uc591\uc790 \uc5f0 \uc18c\ub4dd 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uae30\uc900.\" width=\"1200\" height=\"740\" loading=\"lazy\"\/><figcaption class=\"wp-element-caption\">\ubc30\ub2f9\uae08\uc5d0\ub294 \uc6d0\ucc9c\uc9d5\uc218 15.4%\uc5d0 \ub354\ud574 \uc885\ud569\uacfc\uc138\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc \uae30\uc900\uc774 \ud568\uaed8 \uac78\ub9bd\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\ubc30\ub2f9\ud558\uba74 \uc138\uae08\uacfc \uac74\uac15\ubcf4\ud5d8\ub8cc\ub294 \uc5bc\ub9c8\ub098 \ub098\uc624\ub294\uac00<\/h2>\n<p><strong>\ubc30\ub2f9\uae08\uc5d0\ub294 \uc6d0\ucc9c\uc9d5\uc218\uc640 \uc885\ud569\uacfc\uc138\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc\uac00 \ub530\ub77c\uc635\ub2c8\ub2e4.<\/strong> \ubc30\ub2f9\uc744 \uc9c0\uae09\ud560 \ub54c \ubc95\uc778\uc740 \ubc30\ub2f9\uae08\uc758 15.4%\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0, \uc8fc\uc8fc\ub294 \uc2e4\uc81c\ub85c 84.6%\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ub05d\uc774 \uc544\ub2c8\ub77c, \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uccd0 \ucd94\uac00 \uc815\uc0b0\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ucd5c\ucd08 \uc218\ub839 \uc2dc<\/td>\n<td>\ubc95\uc778\uc774 \ubc30\ub2f9\uae08\uc758 15.4%\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud55c \ub4a4 \uc9c0\uae09 \u2192 \uc8fc\uc8fc\ub294 \ubc30\ub2f9\uae08\uc758 84.6%\ub97c \uc218\ub839<\/td>\n<\/tr>\n<tr>\n<td>\uc885\ud569\uc18c\ub4dd\uc138 \uc815\uc0b0\uc2e0\uace0 \uc2dc(\ud574\ub2f9 \uc2dc)<\/td>\n<td>\ubc30\ub2f9\uae08(\uc6d0\ucc9c\uc9d5\uc218 \uc804)\uc744 \ud3ec\ud568\ud55c \uac1c\uc778 \uc8fc\uc8fc\uc758 \uae08\uc735\uc18c\ub4dd \ud569\uacc4\uac00 \uc5f0\uac04 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc, \ub2e4\uc74c\uc5f0\ub3c4 5\uc6d4(\uc131\uc2e4\uc2e0\uace0\ub300\uc0c1\uc790\ub294 6\uc6d4)\ub9d0\uae4c\uc9c0 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc758\ubb34 \ubc1c\uc0dd. \uae08\uc735\uc18c\ub4dd \ud569\uacc4 \uc911 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc\ubd84\uc744 \uadfc\ub85c\u00b7\uc0ac\uc5c5\u00b7\uc5f0\uae08\u00b7\uae30\ud0c0\uc18c\ub4dd \ub4f1 \ub2e4\ub978 \uc18c\ub4dd\uc5d0 \ud569\uc0b0\ud574 \uc815\uc0b0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uac74\uac15\ubcf4\ud5d8\ub8cc\ub3c4 \ud568\uaed8 \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uac74\uac15\ubcf4\ud5d8\ub8cc \uc601\ud5a5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc9c1\uc7a5\uac00\uc785\uc790<\/td>\n<td>\ubc30\ub2f9\uae08(\uc6d0\ucc9c\uc9d5\uc218 \uc804)\uc744 \ud3ec\ud568\ud55c \uc5f0\uac04 \uc18c\ub4dd\uc774 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \ucd94\uac00 \ubd80\ub2f4 \ubc1c\uc0dd(\uae08\uc735\uc18c\ub4dd\uc740 \uc5f0 1\ucc9c\ub9cc\uc6d0 \uc774\ud558\uba74 \uc0b0\uc815\uc5d0\uc11c \uc81c\uc678\ub418\uace0, \ucd08\uacfc\ud558\uba74 \uc774\uc790\u00b7\ubc30\ub2f9\uc18c\ub4dd \uc804\uc561\uc774 \ud3ec\ud568)<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\uc5ed\uac00\uc785\uc790<\/td>\n<td>\ubc30\ub2f9\uae08(\uc6d0\ucc9c\uc9d5\uc218 \uc804)\uc744 \ud3ec\ud568\ud55c \uc5f0\uac04 \uae08\uc735\uc18c\ub4dd\uc774 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \ucd94\uac00 \ubd80\ub2f4 \ubc1c\uc0dd<\/td>\n<\/tr>\n<tr>\n<td>\ud53c\ubd80\uc591\uc790<\/td>\n<td>\uc5f0\uac04 \uc18c\ub4dd\uc774 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \ud53c\ubd80\uc591\uc790 \uc790\uaca9\uc0c1\uc2e4 \uac00\ub2a5\uc131 \ubc1c\uc0dd(\uae08\uc735\uc18c\ub4dd\uc740 \uc5f0 1\ucc9c\ub9cc\uc6d0 \uc774\ud558\uba74 \uc0b0\uc815\uc5d0\uc11c \uc81c\uc678\ub418\uace0, \ucd08\uacfc\ud558\uba74 \uc774\uc790\u00b7\ubc30\ub2f9\uc18c\ub4dd \uc804\uc561\uc774 \ud3ec\ud568) \u2192 \uc9c0\uc5ed\uac00\uc785\uc790\ub85c \uc804\ud658\ub3fc \uac74\uac15\ubcf4\ud5d8\ub8cc \ubd80\ub2f4 \uac00\ub2a5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \uc81c129\uc870\u00b7\uc81c14\uc870 \u2014 \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc640 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138<\/strong><\/summary>\n<p>\ubc30\ub2f9\uc18c\ub4dd\uc740 \uc9c0\uae09 \uc2dc 14%(\uc9c0\ubc29\uc18c\ub4dd\uc138 \ud3ec\ud568 15.4%)\ub85c \uc6d0\ucc9c\uc9d5\uc218\ub418\uace0, \uac1c\uc778\uc758 \uc5f0\uac04 \uae08\uc735\uc18c\ub4dd(\uc774\uc790+\ubc30\ub2f9)\uc774 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \ucd08\uacfc\ubd84\uc774 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ub3fc \uc885\ud569\uacfc\uc138\ub429\ub2c8\ub2e4. \ubc30\ub2f9 \uaddc\ubaa8\uac00 \ucee4\uc9c8\uc218\ub85d \uc774 \uad6c\uac04\uc5d0 \uac78\ub9b4 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9c0\ubbc0\ub85c, \uc5f0\ub3c4\ubcc4 \ubd84\uc0b0\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\uac00\uc871\ubc95\uc778 \ucc28\ub4f1\ubc30\ub2f9\uc73c\ub85c \uc2b9\uacc4\uae4c\uc9c0 \ub418\ub294\uac00<\/h2>\n<p><strong>\uac00\ub2a5\ud558\uc9c0\ub9cc \uaddc\ubaa8 \uad00\ub9ac\uac00 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/strong> \ucc28\ub4f1\ubc30\ub2f9\uc740 \ubaa8\ub4e0 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\ubd84\uc728\ub300\ub85c \ubc30\ub2f9\ud558\uc9c0 \uc54a\uace0 \ud2b9\uc815 \uc8fc\uc8fc\uc5d0\uac8c \ub354 \ub9ce\uc774(\ub610\ub294 \ub35c) \ubc30\ub2f9\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \uc774\ubc88 \uc911\uac04\ubc30\ub2f9\uc5d0\uc11c \ucc28\ub4f1\ubc30\ub2f9\uc744 \uacc4\ud68d\ud55c\ub2e4\uba74 \uc0c1\ubc95\uc0c1 \uc808\ucc28\uc640 \uc138\ubc95\uc0c1 \ub9ac\uc2a4\ud06c\ub97c \ubc18\ub4dc\uc2dc \ud568\uaed8 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac00\uc871\ubc95\uc778\uc744 \ud65c\uc6a9\ud558\uba74 \uc2b9\uacc4 \ud6a8\uacfc\ub97c \uae30\ub300\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc774 \ub192\uc740 \ubd80\ubaa8 \uc138\ub300\ubcf4\ub2e4, \uc790\ub140\ub4e4\uc774 \uc8fc\uc8fc\ub85c \uc788\ub294 \uac00\uc871\ubc95\uc778\uc5d0 \ub354 \ub9ce\uc740 \ubc30\ub2f9\uc744 \uc9c0\uae09\ud558\uba74, \uc790\ub140\ub294 \uc99d\uc5ec\uc138\ub97c \ubd80\ub2f4\ud558\uc9c0 \uc54a\uace0\ub3c4 \ubd80\ubaa8 \uc138\ub300\uc758 \uc790\uc0b0\uc744 \uc774\uc804\ubc1b\ub294 \ud6a8\uacfc\uac00 \uc0dd\uae41\ub2c8\ub2e4. \ucc28\ub4f1\ubc30\ub2f9\uc744 \ubc1b\uc740 \uac00\uc871\ubc95\uc778\uc740 \ubc95\uc778\uc138\ub97c \ubd80\ub2f4\ud558\uc9c0\ub9cc, \uc0c1\ub300\uc801\uc73c\ub85c \uc138\uc728\uc774 \ub0ae\uc740 \ubc95\uc778\uc138\ub97c \ubc95\uc778 \uc790\uae08\uc73c\ub85c \ub0a9\ubd80\ud560 \uc218 \uc788\uc5b4 \ud6a8\uacfc\uc801\uc778 \uc2b9\uacc4 \uc804\ub7b5\uc73c\ub85c \uc8fc\ubaa9\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uaddc\ubaa8\uac00 \ucee4\uc9c0\uba74 \uc99d\uc5ec\uc138\uac00 \ub530\ub77c\uc635\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uac00\uc871\ubc95\uc778\uc774 \ubc1b\ub294 \ucc28\ub4f1\ubc30\ub2f9\uc774 \uc77c\uc815 \uae08\uc561\uc744 \ub118\uc73c\uba74, \uadf8 \ubc95\uc778\uc758 \uc8fc\uc8fc\uc778 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc5f0\uac04 \ucc28\ub4f1\ubc30\ub2f9\uc561\uc774 \uc99d\uc5ec\uc138 \uc774\uc288\ub97c \ubd80\ub974\uc9c0 \uc54a\ub294 \uc218\uc900\uc778\uc9c0 \ub9e4\ub144 \uaddc\ubaa8\ub97c \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2b9\uacc4 \ud6a8\uacfc\ub9cc \ubcf4\uace0 \uaddc\ubaa8\ub97c \ud0a4\uc6b0\uba74 \ub418\ub808 \uc138\uae08\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4148.png\" alt=\"\uace0\uc9c0\ubd84 \ubd80\ubaa8\uac00 \ubc30\ub2f9\uc744 \uc801\uac8c \ubc1b\uace0 \uc790\ub140\uac00 \uc8fc\uc8fc\uc778 \uac00\uc871\ubc95\uc778\uc5d0 \ub354 \ub9ce\uc740 \ucc28\ub4f1\ubc30\ub2f9\uc744 \uc9c0\uae09\ud558\uba74 \uc99d\uc5ec\uc138 \uc5c6\uc774 \uc790\uc0b0\uc774 \uc774\uc804\ub418\ub294 \uc2b9\uacc4 \ud6a8\uacfc\uac00 \uc0dd\uae34\ub2e4. \ub2e8, \uc77c\uc815 \uae08\uc561\uc744 \ub118\uc73c\uba74 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc5b4 \ub9e4\ub144 \uaddc\ubaa8 \uc810\uac80\uc774 \ud544\uc694\ud558\ub2e4.\" width=\"1200\" height=\"740\" loading=\"lazy\"\/><figcaption class=\"wp-element-caption\">\ucc28\ub4f1\ubc30\ub2f9\uc758 \uc2b9\uacc4 \ud6a8\uacfc \u2014 \uaddc\ubaa8\uac00 \uc77c\uc815 \uae08\uc561\uc744 \ub118\uc73c\uba74 \uc790\ub140 \uc99d\uc5ec\uc138\uac00 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \uc911\uac04\ubc30\ub2f9\uc740 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p><strong>\uc21c\uc11c\ub294 \uc815\uad00\u00b7\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud655\uc778 \u2192 \uc5f0\ub3c4\ubcc4 \uaddc\ubaa8 \uc124\uacc4 \u2192 \uc2e4\ud589\uc774\uba70, \ubd84\uc0b0\uc774 \uc808\uc138\uc758 \ubcf8\uc9c8\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<ol>\n<li>\uc774\uc775\uc744 <strong>\ub0a8\uaca8 \ub450\uae30\ub9cc \ud558\uba74 \ubbf8\ub798 \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c0\ubbc0\ub85c<\/strong>, \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac \ubc30\ub2f9\ud574 \ubd80\ub2f4\uc744 \ub098\ub204\ub294 \uac83\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc911\uac04\ubc30\ub2f9\uc740 <strong>\uc5f0 1\ud68c\u00b7\uc815\uad00 \uaddc\uc815\u00b7\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4<\/strong>\ub97c \uac16\ucdb0\uc57c \ud558\uba70, \uc808\ucc28\ub97c \uc5b4\uae30\uba74 \ub418\ub808 \uc138\uae08\uc774 \ub298 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>\uac00\uc871\ubc95\uc778 \ucc28\ub4f1\ubc30\ub2f9<\/strong>\uc740 \uc2b9\uacc4 \ud6a8\uacfc\uac00 \uc788\uc9c0\ub9cc, \uaddc\ubaa8\uac00 \ucee4\uc9c0\uba74 \uc99d\uc5ec\uc138\uac00 \uc0dd\uae38 \uc218 \uc788\uc5b4 \ub9e4\ub144 \uc810\uac80\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc911\uac04\ubc30\ub2f9\uc758 \uc131\ud328\ub294 \ubc30\ub2f9 \uc5ec\ubd80\uac00 \uc544\ub2c8\ub77c \ud0c0\uc774\ubc0d\uacfc \uaddc\ubaa8 \uc124\uacc4\uc5d0\uc11c \uac08\ub9bd\ub2c8\ub2e4.\uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uadfc\uac70\uac00 \uc788\ub2e4\uba74 \uc2dc\uc810 \uc870\uc815\uc774 \ub0a8\uc740 \ubb38\uc81c\uc774\uace0, \uadfc\uac70\uac00 \uc5c6\ub2e4\uba74 \uc815\uad00 \uc815\ube44\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud655\uc778\ubd80\ud130 \uc5f0\ub3c4\ubcc4 \ubc30\ub2f9 \uaddc\ubaa8, \ucc28\ub4f1\ubc30\ub2f9\uc758 \uc99d\uc5ec\uc138 \uacbd\uacc4\uc120\uae4c\uc9c0 \u2014 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac\uc640 \uc8fc\uc8fc \uad6c\uc131\uc5d0 \ub9de\ucdb0 \ud568\uaed8 \uc124\uacc4\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<p><!-- \u2465 FAQ --><\/p>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc911\uac04\ubc30\ub2f9\uc740 1\ub144\uc5d0 \uba87 \ubc88\uae4c\uc9c0 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>1\ub144\uc5d0 1\ud68c\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uadfc\uac70 \uaddc\uc815\uc774 \uc788\uc5b4\uc57c \uc2e4\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc774 \uc5c6\uc73c\uba74 \uc5b4\ub5bb\uac8c \ud558\ub098\uc694?<\/summary>\n<p>\ubc30\ub2f9 \uc804\uc5d0 \uc815\uad00\uc744 \uc815\ube44\ud574 \uc911\uac04\ubc30\ub2f9 \uadfc\uac70\ub97c \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uadfc\uac70 \uc5c6\uc774 \ubc30\ub2f9\ud558\uba74 \uc808\ucc28\uc0c1 \ud558\uc790\ub85c \ubc30\ub2f9\uc774 \ubd80\uc778\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uc740 \uc5bc\ub9c8\uae4c\uc9c0 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc9c1\uc804\uc5f0\ub3c4 \uc7ac\ubb34\uc81c\ud45c\uc0c1 \uc774\uc775\uc789\uc5ec\uae08 \ubc94\uc704 \uc548\uc5d0\uc11c\ub9cc \uac00\ub2a5\ud569\ub2c8\ub2e4. \ubc30\ub2f9\uac00\ub2a5\uae08\uc561\uc744 \ub118\uae30\uba74 \ubb38\uc81c\uac00 \ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uc0ac\uc804\uc5d0 \uaddc\ubaa8\ub97c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uae08\uc5d0\uc11c \uc138\uae08\uc740 \uc5bc\ub9c8\ub098 \ub5bc\ub098\uc694?<\/summary>\n<p>\uc9c0\uae09 \uc2dc \ubc30\ub2f9\uae08\uc758 15.4%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub3fc \uc8fc\uc8fc\ub294 84.6%\ub97c \ubc1b\uc2b5\ub2c8\ub2e4. \ub2e4\ub978 \uae08\uc735\uc18c\ub4dd\uacfc \ud569\uccd0 \uc5f0\uac04 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uc18c\ub4dd\uc138\ub85c \ucd94\uac00 \uc815\uc0b0\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uc744 \ubc1b\uc73c\uba74 \uac74\uac15\ubcf4\ud5d8\ub8cc\uac00 \uc624\ub974\ub098\uc694?<\/summary>\n<p>\uc5f0\uac04 \uc18c\ub4dd\u00b7\uae08\uc735\uc18c\ub4dd \uae30\uc900\uc744 \ub118\uc73c\uba74 \uc624\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\uc5ed\uac00\uc785\uc790\ub294 \uae08\uc735\uc18c\ub4dd 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc, \uc9c1\uc7a5\uac00\uc785\uc790\ub294 \uc5f0\uac04 \uc18c\ub4dd 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc\uac00 \uae30\uc900\uc785\ub2c8\ub2e4. \ud53c\ubd80\uc591\uc790\ub294 \uc790\uaca9\uc0c1\uc2e4\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\ub2f9\uc744 \ud55c \ud574\uc5d0 \ubab0\uc544\uc11c \ud558\uba74 \uc65c \ubd88\ub9ac\ud55c\uac00\uc694?<\/summary>\n<p>\uae08\uc735\uc18c\ub4dd\uc774 \ud55c \ud574\uc5d0 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \ucd08\uacfc\ubd84\uc774 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ub3fc \ub192\uc740 \uc138\uc728\ub85c \uc885\ud569\uacfc\uc138\ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc5f0\ub3c4\ubcc4\ub85c \ubd84\uc0b0\ud558\uba74 \ubd80\ub2f4\uc744 \ub0ae\ucd9c \uc5ec\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucc28\ub4f1\ubc30\ub2f9\uc73c\ub85c \uc2b9\uacc4 \ud6a8\uacfc\ub97c \ubcfc \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc790\ub140\uac00 \uc8fc\uc8fc\uc778 \uac00\uc871\ubc95\uc778\uc5d0 \ub354 \ub9ce\uc774 \ubc30\ub2f9\ud558\uba74 \uc790\uc0b0 \uc774\uc804 \ud6a8\uacfc\ub97c \uae30\ub300\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc77c\uc815 \uae08\uc561\uc744 \ub118\uc73c\uba74 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \uc0dd\uae38 \uc218 \uc788\uc5b4 \uaddc\ubaa8 \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc911\uac04\ubc30\ub2f9\uc744 \uc798\ubabb\ud558\uba74 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<\/summary>\n<p>\uc808\ucc28\uc5d0 \ub9de\uc9c0 \uc54a\uc73c\uba74 \ubc30\ub2f9\uae08\uc774 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub3fc \ubc95\uc778\uacfc \uac1c\uc778\uc758 \uc138\uae08\uc774 \ud568\uaed8 \ub298 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\ud589 \uc804 \uc808\ucc28 \uc810\uac80\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc911\uac04\ubc30\ub2f9\uc740 \uc5b8\uc81c \ud558\ub294 \uac83\uc774 \uc88b\ub098\uc694?<\/summary>\n<p>\uc790\uae08\uc774 \ud544\uc694\ud55c \uc2dc\uc810\uacfc \uc5f0\ub3c4\ubcc4 \uae08\uc735\uc18c\ub4dd \uaddc\ubaa8\ub97c \ud568\uaed8 \uace0\ub824\ud574 \uc815\ud569\ub2c8\ub2e4. \ud558\ubc18\uae30 \ubc30\ub2f9\uc740 \ud55c \ud574 \uc18c\ub4dd \uaddc\ubaa8\ub97c \uc608\uce21\ud574 \uc870\uc808\ud558\uae30\uc5d0 \uc0c1\ub300\uc801\uc73c\ub85c \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <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> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/interim-dividend-checklist\/\">\uc911\uac04\ubc30\ub2f9 \uc804 \ud655\uc778\ud560 5\uac00\uc9c0, \uc815\uad00\u00b7\ud55c\ub3c4\u00b7\uc808\ucc28 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/a><\/p>\n<p><!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 --><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 14%(\uc9c0\ubc29\uc18c\ub4dd\uc138 \ud3ec\ud568 15.4%) \u2014 \uc18c\ub4dd\uc138\ubc95 \uc81c129\uc870, law.go.kr<br \/>\n\u00b7 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 \uae30\uc900(\uc5f0\uac04 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc) \u2014 \uc18c\ub4dd\uc138\ubc95 \uc81c14\uc870\u00b7\uc81c62\uc870, law.go.kr<br \/>\n\u00b7 \uc911\uac04\ubc30\ub2f9(\uc5f0 1\ud68c, \uc815\uad00 \uaddc\uc815, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4) \u2014 \uc0c1\ubc95 \uc81c462\uc870\uc7583, law.go.kr<br \/>\n\u00b7 \uac74\uac15\ubcf4\ud5d8\ub8cc \uc18c\ub4dd \ubc18\uc601 \uae30\uc900(\uae08\uc735\uc18c\ub4dd \uc5f0 1\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \uc804\uc561 \ud569\uc0b0) \u2014 \uad6d\ubbfc\uac74\uac15\ubcf4\ud5d8\ubc95\u00b7\uc2dc\ud589\ub839 \ubc0f \uc2dc\ud589\uaddc\uce59 \uc81c44\uc870, law.go.kr<br \/>\n\u00b7 \ubcf8\ubb38 \uc218\uce58\ub294 2026-07-02 \uae30\uc900 law.go.kr\u00b7nts.go.kr \uc870\ud68c\ub85c \ud604\ud589 \uc720\ud6a8 \ud655\uc778<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-03<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc911\uac04\ubc30\ub2f9\uc740 &#8216;\ud560\uc9c0 \ub9d0\uc9c0&#8217;\ubcf4\ub2e4 &#8216;\uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c&#8217;\uac00 \uc808\uc138\ub97c \uc88c\uc6b0\ud569\ub2c8\ub2e4. \uc774\uc775\uc744 \ubc30\ub2f9 \uc5c6\uc774 \uacc4\uc18d \ub0a8\uaca8 \ub450\uba74 \ub098\uc911\uc5d0 \ud68c\uc0ac\ub97c \uc815\ub9ac\ud558\uac70\ub098 \uc790\ub140\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ub118\uae38 \ub54c \uc885\ud569\uc18c\ub4dd\uc138\u00b7\uc99d\uc5ec\uc138\u00b7\uc0c1\uc18d\uc138 \ubd80\ub2f4\uc774 \ud55c\uaebc\ubc88\uc5d0 \ucee4\uc9c8 \uc218 \uc788\uc5b4, \ud544\uc694\ud55c \uc2dc\uc810\uc5d0 \ubbf8\ub9ac \ubc30\ub2f9\ud574 \ubd80\ub2f4\uc744 \uc5ec\ub7ec \ud574\ub85c \ub098\ub204\ub294 \uac83\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc694\uac74 \u2014 \uc0c1\ubc95\uc0c1 \uc808\ucc28 \uc5f0 1\ud68c \u00b7 \uc815\uad00 \uaddc\uc815 \u00b7 \ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4 \uc900\uc218 \u2014 \uc808\ucc28\uac00 \ube60\uc9c0\uba74 \ubc30\ub2f9\uc774 \uc544\ub2c8\ub77c [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":4869,"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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\uc544\ub2c8\ub77c&hellip;","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4148","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=4148"}],"version-history":[{"count":11,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4148\/revisions"}],"predecessor-version":[{"id":5615,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4148\/revisions\/5615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4869"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=4148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=4148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=4148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}