{"id":4153,"date":"2026-04-27T09:30:00","date_gmt":"2026-04-27T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/capital-reduction-dividend-pitfalls\/"},"modified":"2026-09-11T07:17:06","modified_gmt":"2026-09-10T22:17:06","slug":"capital-reduction-dividend-pitfalls","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/capital-reduction-dividend-pitfalls\/","title":{"rendered":"\uac10\uc561\ubc30\ub2f9 \uc18c\ub4dd\uc138 0\uc6d0, 2026\ub144 \uacfc\uc138\uc804\ud658 \uc8fc\uc758"},"content":{"rendered":"<p><!-- \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \ud480\uc815\ub82c 2026-07-14 | post_id=4153 | slug(\ubd88\ubcc0)=capital-reduction-dividend-pitfalls\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>\uac10\uc561\ubc30\ub2f9\uc740 \uc790\ubcf8\uc900\ube44\uae08(\ub0a9\uc785\uc790\ubcf8)\uc744 \uc7ac\uc6d0\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \ud604\uae08\uc744 \ub3cc\ub824\uc8fc\ub294 \ubc30\ub2f9\uc774\ub77c, \uc6d0\uae08 \ubc18\ud658\uc73c\ub85c \ubcf4\uc544 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/strong> \ub2e4\ub9cc 2026\ub144\ubd80\ud130 \uc608\uc678\uac00 \ucee4\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>2026\ub144\ubd80\ud130 \ubc14\ub010 \uacfc\uc138<\/strong><\/p>\n<ul>\n<li>2025\ub144 \ub9d0 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130, \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc\uc640 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5 \uc18c\uc561\uc8fc\uc8fc \uc81c\uc678)\ub294 \ubcf4\uc720\uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uc744 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc5d0 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uacfc\uc138<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc7ac\uc6d0\u00b7\uc8fc\uc8fc \uc720\ud615\u00b7\uc2dc\uc810\uc744 \ud568\uaed8 \ud655\uc778<\/strong><\/p>\n<ul>\n<li>\uc7ac\uc6d0\uc774 &#8216;\ube44\uacfc\uc138 \uc790\ubcf8\uc900\ube44\uae08&#8217;\uc774 \uc544\ub2c8\uac70\ub098 \uc778\uc704\uc801\uc73c\ub85c \ub9cc\ub4e0 \uc790\ubcf8\uc789\uc5ec\uae08\uc774\uba74 \uc758\uc81c\ubc30\ub2f9 \uacfc\uc138 \ub610\ub294 \ud0c8\uc138 \uac04\uc8fc \uac00\ub2a5<\/li>\n<li>\uc14b \uc911 \ud558\ub098\ub77c\ub3c4 \ud655\uc778\ud558\uc9c0 \uc54a\uc73c\uba74 \uc808\uc138\uac00 \uc544\ub2c8\ub77c \ucd94\uc9d5\uc73c\ub85c \ub3cc\uc544\uc634<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-09 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\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>&#8220;\uc18c\ub4dd\uc138 0\uc6d0 \ubc30\ub2f9&#8221;\uc774\ub77c\ub294 \ub9d0\uc5d0 \uad00\uc2ec\uc774 \uc0dd\uaca8 \uac10\uc561\ubc30\ub2f9\uc744 \uac80\ud1a0 \uc911\uc778 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uac00\uc9c0\uae09\uae08 \uc815\ub9ac\u00b7\ubc95\uc778\uc790\uae08 \uc778\ucd9c\uc744 \uac10\uc561\ubc30\ub2f9\uc73c\ub85c \ud480\uc5b4 \ubcf4\ub824\ub294 \uc0ac\uc5c5\uc790<\/li>\n<li>2\uc138\uc5d0\uac8c \uc790\uc0b0\uc744 \uc774\uc804\ud558\ub824\ub2e4 \ub418\ub808 \uc138\uae08\uc774 \ub298\uae4c \uac71\uc815\uc778 \uc2b9\uacc4 \uc900\ube44\uc790<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p><strong>\uac10\uc561\ubc30\ub2f9\uc740 \uc7ac\uc6d0\uc774 \ub9de\uace0, \uc8fc\uc8fc \uc720\ud615\uc774 \ub9de\uace0, \uc2dc\uc810\uc774 \ub9de\uc744 \ub54c\ub9cc \ube44\uacfc\uc138\uc785\ub2c8\ub2e4.<\/strong> &#8220;\uc790\ubcf8\uc900\ube44\uae08\uc73c\ub85c \ubc30\ub2f9\ud558\uba74 \uc18c\ub4dd\uc138\uac00 \ud55c \ud47c\ub3c4 \uc548 \ub098\uc628\ub2e4&#8221;\ub294 \ub9d0\ub85c \uc18c\uac1c\ub418\uace4 \ud558\uc9c0\ub9cc, \ud604\uc7a5\uc5d0\uc11c\ub294 \uc774 \ub9d0\ub9cc \ubbff\uace0 \ub35c\ucee5 \uc2e4\ud589\ud588\ub2e4\uac00 \uc138\uae08\uc744 \ucd94\uc9d5\ub2f9\ud558\ub294 \uc0ac\ub840\uac00 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 2026\ub144\ubd80\ud130 \uacfc\uc138 \ubc94\uc704\uac00 \ubc14\ub00c\uc5c8\uae30 \ub54c\ubb38\uc5d0, \uacfc\uac70\uc758 &#8220;0\uc6d0 \ubc30\ub2f9&#8221; \uacf5\uc2dd\uc774 \uadf8\ub300\ub85c \ud1b5\ud558\uc9c0 \uc54a\uc2b5\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\/diagram-a-4153.png\" alt=\"\uc77c\ubc18 \ubc30\ub2f9\uacfc \uac10\uc561\ubc30\ub2f9 \ube44\uad50 - \uc7ac\uc6d0(\uc774\uc775\uc789\uc5ec\uae08 \ub300 \uc790\ubcf8\uc900\ube44\uae08), \uacfc\uc138 \uc131\uaca9(\ubc30\ub2f9\uc18c\ub4dd \uacfc\uc138 \ub300 \uc6d0\uae08 \ubc18\ud658 \uc6d0\uce59 \ube44\uacfc\uc138), \uc804\uc81c \uc870\uac74\uc744 \uc815\ub9ac\ud55c \ud45c\"\/><figcaption class=\"wp-element-caption\">\uc77c\ubc18 \ubc30\ub2f9\uacfc \uac10\uc561\ubc30\ub2f9 \u2014 \uc7ac\uc6d0\uacfc \uacfc\uc138 \uc131\uaca9\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uac10\uc561\ubc30\ub2f9\uc740 \uc815\ub9d0 \uc18c\ub4dd\uc138 0\uc6d0\uc778\uac00<\/h2>\n<p><strong>\uc870\uac74\uc744 \uac16\ucdc4\uc744 \ub54c\ub9cc \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/strong> \uc77c\ubc18 \ubc30\ub2f9\uc740 \ud68c\uc0ac\uac00 \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775(\uc774\uc775\uc789\uc5ec\uae08)\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\uc9c0\ub9cc, \uac10\uc561\ubc30\ub2f9\uc740 \uc8fc\uc8fc\uac00 \ud68c\uc0ac\uc5d0 \ub0c8\ub358 \ud22c\uc790\uae08 \uc77c\ubd80, \uc989 <strong>\uc790\ubcf8\uc900\ube44\uae08<\/strong>\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc774\ub97c &#8216;\ub0a9\uc785\uc790\ubcf8\uc758 \ud658\uae09&#8217;\uc73c\ub85c \ubcf4\uc544 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ud558\uc9c0 \uc54a\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc77c\ubc18 \ubc30\ub2f9<\/th>\n<th>\uac10\uc561\ubc30\ub2f9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc7ac\uc6d0<\/td>\n<td>\uc774\uc775\uc789\uc5ec\uae08(\ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775)<\/td>\n<td>\uc790\ubcf8\uc900\ube44\uae08(\uc8fc\uc8fc \ub0a9\uc785\uc790\ubcf8)<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138 \uc131\uaca9<\/td>\n<td>\ubc30\ub2f9\uc18c\ub4dd \uacfc\uc138<\/td>\n<td>\uc6d0\uae08 \ubc18\ud658\uc73c\ub85c \uc6d0\uce59\uc0c1 \ube44\uacfc\uc138<\/td>\n<\/tr>\n<tr>\n<td>\uc804\uc81c \uc870\uac74<\/td>\n<td>\u2014<\/td>\n<td>\ube44\uacfc\uc138 \ub300\uc0c1 \uc790\ubcf8\uc900\ube44\uae08 + \uc8fc\uc8fc \uc720\ud615\u00b7\uc2dc\uc810 \uc694\uac74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774 \uad6c\uc870 \ub355\ubd84\uc5d0 \uac10\uc561\ubc30\ub2f9\uc740 \uc18c\ub4dd\uc138 \uc808\uac10\u00b7\uac00\uc9c0\uae09\uae08 \uc815\ub9ac\u00b7\uc2b9\uacc4 \uce21\uba74\uc5d0\uc11c \ub9e4\ub825\uc801\uc778 \uc218\ub2e8\uc73c\ub85c \uc5ec\uaca8\uc838 \uc654\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uadf8\ub9cc\ud07c \uc0c1\ubc95\u00b7\uc138\ubc95\u00b7\ud68c\uacc4\uac00 \ub9de\ubb3c\ub824 \uc791\ub3d9\ud558\ub294 \uc804\ub7b5\uc774\ub77c, \uc804\uc81c \ud558\ub098\ub9cc \uc5b4\uae0b\ub098\ub3c4 \uacb0\uacfc\uac00 \uc644\uc804\ud788 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>2026\ub144\ubd80\ud130 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc84c\ub294\uac00<\/h2>\n<p><strong>\uac1c\uc778 \ub300\uc8fc\uc8fc\uc758 \uac10\uc561\ubc30\ub2f9 \ube44\uacfc\uc138 \ubc94\uc704\uac00 \ucde8\ub4dd\uac00\uc561 \ud55c\ub3c4\ub85c \ucd95\uc18c\ub410\uc2b5\ub2c8\ub2e4.<\/strong> 2025\ub144 \ub9d0 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839(\uc81c26\uc870\uc7583\uc81c6\ud56d) \uac1c\uc815\uc73c\ub85c, <strong>2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ub418\ub294 \uac10\uc561\ubc30\ub2f9<\/strong>\ubd80\ud130\ub294 \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc\uc640 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5\uc758 \uc18c\uc561\uc8fc\uc8fc\ub294 \uc81c\uc678)\uc758 \uacbd\uc6b0 \ubcf4\uc720\uc8fc\uc2dd <strong>\ucde8\ub4dd\uac00\uc561\uae4c\uc9c0\ub9cc \ubc30\ub2f9\uc18c\ub4dd\uc5d0\uc11c \uc81c\uc678<\/strong>\ub418\uace0, \uc774\ub97c <strong>\ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138<\/strong>\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uac19\uc740 \uac10\uc561\ubc30\ub2f9\uc774\ub77c\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/strong> (\uc218\uce58 \ub300\ube44 \u00b7 \uc804\uc81c: \ub300\uc8fc\uc8fc\uac00 \ucde8\ub4dd\uac00\uc561 1\uc5b5\uc6d0\uc778 \uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uace0 1\uc5b5 5\ucc9c\ub9cc\uc6d0\uc744 \uac10\uc561\ubc30\ub2f9\uc73c\ub85c \uc218\ub839)<\/p>\n<ul>\n<li><strong>2025\ub144\uae4c\uc9c0<\/strong> \u2192 \ucde8\ub4dd\uac00\uc561\uacfc \ubb34\uad00\ud558\uac8c 1\uc5b5 5\ucc9c\ub9cc\uc6d0 <strong>\uc804\uc561 \ube44\uacfc\uc138<\/strong><\/li>\n<li><strong>2026\ub144\ubd80\ud130<\/strong> \u2192 \ucde8\ub4dd\uac00\uc561 1\uc5b5\uc6d0\uae4c\uc9c0\ub9cc \ube44\uacfc\uc138, \ucd08\uacfc\ubd84 <strong>5\ucc9c\ub9cc\uc6d0\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uacfc\uc138<\/strong><\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uac1c\uc815(2026-01-01 \uc2dc\ud589)\u00b7\uc0c1\ubc95 \uc81c461\uc870\uc7582 \u2014 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138\uc804\ud658<\/strong><\/summary>\n<p>\uc774\ubc88 \uac1c\uc815\uc740 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c26\uc870\uc7583\uc81c6\ud56d \uac1c\uc815(\ub300\ud1b5\ub839\ub839 \uc81c36000\ud638, 2025\ub144 12\uc6d4 31\uc77c \uacf5\ud3ec\u00b72026\ub144 1\uc6d4 1\uc77c \uc2dc\ud589)\uc73c\ub85c \ud655\uc815\ub410\uace0, 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ubd84\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc <strong>\ube44\uc0c1\uc7a5 \uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5\uc758 \uc18c\uc561\uc8fc\uc8fc<\/strong>\ub294 \uc885\uc804\ucc98\ub7fc \ucde8\ub4dd\uac00\uc561\uacfc \ubb34\uad00\ud558\uac8c \uacfc\uc138\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \ub0b4 \ud68c\uc0ac\uac00 \uc5b4\ub290 \ucabd\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\uccab \ubc88\uc9f8 \uc720\uc758\uc810 \u2014 \uc7ac\uc6d0\uc774 &#8216;\ube44\uacfc\uc138 \uc790\ubcf8\uc900\ube44\uae08&#8217;\uc774 \ub9de\ub294\uac00<\/h2>\n<p><strong>\uc790\ubcf8\uc900\ube44\uae08\uc774\ub77c\uace0 \ub2e4 \ube44\uacfc\uc138\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/strong> \uc790\ubcf8\uc900\ube44\uae08\uc740 \ub2e4\uc591\ud55c \uc790\ubcf8\uac70\ub798\uc758 \uacb0\uacfc\ub85c \ud68c\uacc4\uc0c1 \uc0dd\uaca8\ub09c \uad6c\ubd84\uc77c \ubfd0, \uadf8 \ubc1c\uc0dd \uc6d0\uc778\uc740 \ud68c\uc0ac\ub9c8\ub2e4 \uc81c\uac01\uac01\uc774\uace0 \uc6d0\uc778\ubcc4\ub85c \ube44\uacfc\uc138 \uc5ec\ubd80\ub3c4 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\uc5bc\ud54f \uc790\ubcf8\uc900\ube44\uae08\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\uba74 \uc18c\ub4dd\uc138\uac00 \ud55c \ud47c\ub3c4 \ub098\uc624\uc9c0 \uc54a\uc744 \uac83 \uac19\uc9c0\ub9cc, \ubc1c\uc0dd \uc6d0\uc778\uc5d0 \ub300\ud55c \uc0ac\uc2e4\uad00\uacc4\uc640 \uc138\ubc95 \uac80\ud1a0 \uc5c6\uc774 \uc798\ubabb \ud310\ub2e8\ud558\uba74 <strong>\uc758\uc81c\ubc30\ub2f9<\/strong>\uc73c\ub85c \ubcf4\uc544 \uc8fc\uc8fc\uc5d0\uac8c \uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc7ac\uc6d0\uc758 \ubfcc\ub9ac\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc720\uc0c1\uc99d\uc790\ub85c \uc870\uc131\ub41c \uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\ucc98\ub7fc &#8216;\ub0a9\uc785\uc790\ubcf8 \ud658\uae09&#8217;\uc73c\ub85c \uc778\uc815\ub418\ub294 \uc7ac\uc6d0\uc774\ub77c\uc57c \ube44\uacfc\uc138\ub429\ub2c8\ub2e4. \uc774\uc775\uc789\uc5ec\uae08\uc774 \uc790\ubcf8\uc804\uc785\ub41c \ub4a4 \ub2e4\uc2dc \uac10\uc561\ub418\ub294 \uacbd\uc6b0 \ub4f1\uc740 \uc131\uaca9\uc774 \ub2ec\ub77c \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ub450 \ubc88\uc9f8 \uc720\uc758\uc810 \u2014 \uc790\ubcf8\uc789\uc5ec\uae08\uc744 \uc778\uc704\uc801\uc73c\ub85c \ub9cc\ub4e4\uc9c0 \uc54a\uc558\ub294\uac00<\/h2>\n<p><strong>\uc808\uc138\ub97c \uc704\ud55c \uad6c\uc870\uac00 \uc9c0\ub098\uce58\uba74 \ud0c8\uc138\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/strong> \uacbd\uc81c\uc801 \ud569\ub9ac\uc131 \uc5c6\uc774 \uc778\uc704\uc801\uc778 \uac70\ub798\uad6c\uc870\ub85c \uc790\ubcf8\uc789\uc5ec\uae08\uc744 \ub9cc\ub4e4\uc5b4 \ub0b8 \ub4a4, \uadf8 \uc789\uc5ec\uae08\uc73c\ub85c \ubc30\ub2f9\ud55c \uc0ac\uc548\uc5d0\uc11c \uacfc\uc138\ub2f9\uad6d\uc774 \ubb38\uc81c \uc0bc\uc740 \uc0ac\ub840\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud574\ub2f9 \uac70\ub798\uc5d0\uc11c \uc138\uae08 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uac83 \uc678\uc5d0 \ub2e4\ub978 \ud2b9\ubcc4\ud55c \uc774\uc720\ub97c \ucc3e\uae30 \uc5b4\ub835\ub2e4\ub294 \uc774\uc720\ub85c, <strong>\uac10\uc561\ubc30\ub2f9\uc758 \uc7ac\uc6d0\uc778 \uc790\ubcf8\uc789\uc5ec\uae08 \ubc1c\uc0dd \uc790\uccb4\ub97c \ubd80\uc815<\/strong>\ud558\uace0 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\uc18c\ub4dd\uc138\ub97c \uacfc\uc138\ud55c \uac83\uc785\ub2c8\ub2e4(\ud604\uc7ac \uacfc\uc138\uc758 \uc801\uc815\uc131\uc744 \ub2e4\ud22c\ub294 \uc18c\uc1a1\uc774 \uc9c4\ud589 \uc911\uc774\uc5b4\uc11c \ucd94\ud6c4 \ud310\uacb0\uc744 \uc9c0\ucf1c\ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4).<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 &#8220;\ub0a8\ub4e4\ub3c4 \ud558\ub2c8\uae4c&#8221;\uac00 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc7ac\uc6d0\uc744 \ub9cc\ub4dc\ub294 \uacfc\uc815\uc5d0 \uc0ac\uc5c5 \ubaa9\uc801\uc774 \uc544\ub2cc \uc808\uc138 \ubaa9\uc801\ub9cc \ubcf4\uc774\uba74, \uad6c\uc870 \uc790\uccb4\uac00 \ubd80\uc815\ub420 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c \ud588\ub2e4\uac00 \ud640\ub85c \ucd94\uc9d5\uc744 \ub9de\ub294 \ub300\ud45c\uc801\uc778 \ub9ac\uc2a4\ud06c\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc138 \ubc88\uc9f8 \uc720\uc758\uc810 \u2014 \uacfc\uc138\uc804\ud658 \uc2dc\uc810\uc744 \ud655\uc778\ud588\ub294\uac00<\/h2>\n<p><strong>\uac19\uc740 \ubc30\ub2f9\ub3c4 \uc5b8\uc81c \ud558\ub290\ub0d0\uc5d0 \ub530\ub77c \uacfc\uc138 \uc5ec\ubd80\uac00 \uac08\ub9bd\ub2c8\ub2e4.<\/strong> 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ubd84\ubd80\ud130 \ub300\uc8fc\uc8fc \uacfc\uc138\uac00 \uc801\uc6a9\ub418\ubbc0\ub85c, \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c\ub97c \ud1b5\ud55c \ubc30\ub2f9\uc774\ub77c\ub3c4 \uc9c0\uae09 \uc2dc\uc810\uc774 \uacfc\uc138\uc804\ud658 \uc774\ud6c4\ub77c\uba74 \ucd08\uacfc\ubd84\uc5d0 \uc138\uae08\uc774 \ubd99\uc2b5\ub2c8\ub2e4.<\/p>\n<p>&#8220;\uae30\ud68c\uac00 \uace7 \uc0ac\ub77c\uc9c4\ub2e4&#8221;\ub294 \uc870\uae09\ud568\uc73c\ub85c \uc11c\ub450\ub974\uae30\ubcf4\ub2e4\ub294, \ub0b4 \ud68c\uc0ac\uc640 \uc8fc\uc8fc\uac00 \uacfc\uc138 \ub300\uc0c1\uc778\uc9c0, \ucde8\ub4dd\uac00\uc561\uc774 \uc5bc\ub9c8\uc778\uc9c0\ub97c \ud655\uc778\ud55c \ub4a4 \uc2e4\ud589 \uc2dc\uc810\uc744 \ucc28\uadfc\ucc28\uadfc \ud310\ub2e8\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc2e4\ud589 \uc804 \ub2e4\uc12f \uac00\uc9c0 \uc810\uac80<\/strong><\/p>\n<p>\u2460 \ubc95\uc778\uc758 \uc124\ub9bd \ubaa9\uc801\uacfc \uc0ac\uc5c5 \ub0b4\uc6a9 \u2461 \uc790\ubcf8\uc789\uc5ec\uae08\uc758 \ubc1c\uc0dd \uacbd\uc704 \u2462 \uc8fc\uc8fc\uc758 \uc8fc\uc2dd \ucde8\ub4dd \uacbd\uc704\uc640 \ucde8\ub4dd\uac00\uc561 \u2463 \uacfc\uac70 \uac10\uc561\ubc30\ub2f9 \uc774\ub825 \u2464 \uc8fc\uc8fc\uac00 \ub300\uc8fc\uc8fc\uc778\uc9c0 \uc18c\uc561\uc8fc\uc8fc\uc778\uc9c0 \uc5ec\ubd80. \uc774 \ub2e4\uc12f \uac00\uc9c0\uac00 \uc815\ub9ac\ub3fc\uc57c \uacfc\uc138 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \uacc4\uc0b0\ud560 \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-4153.png\" alt=\"2026\ub144 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138 \uc804\ud658 - \ucde8\ub4dd\uac00\uc561 1\uc5b5\uc6d0 \uc8fc\uc2dd \ubcf4\uc720, \uac10\uc561\ubc30\ub2f9 1\uc5b5 5\ucc9c\ub9cc\uc6d0 \uc218\ub839 \uc2dc 2025\ub144\uae4c\uc9c0 \uc804\uc561 \ube44\uacfc\uc138, 2026\ub144\ubd80\ud130 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 5\ucc9c\ub9cc\uc6d0 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uacfc\uc138\"\/><figcaption class=\"wp-element-caption\">\uac19\uc740 1\uc5b5 5\ucc9c\ub9cc\uc6d0 \uac10\uc561\ubc30\ub2f9 \u2014 2026\ub144\ubd80\ud130\ub294 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 5\ucc9c\ub9cc\uc6d0\uc774 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \uac10\uc561\ubc30\ub2f9\uc740 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p><strong>\uc21c\uc11c\ub294 \uc7ac\uc6d0 \uc131\uaca9 \ud655\uc778 \u2192 \uc8fc\uc8fc \uc720\ud615\u00b7\ucde8\ub4dd\uac00\uc561 \ud655\uc778 \u2192 \uc2e4\ud589 \uc2dc\uc810 \ud310\ub2e8\uc774\uba70, \uc14b \uc911 \ud558\ub098\ub9cc \uc5b4\uae0b\ub098\ub3c4 \ube44\uacfc\uc138\ub294 \ubb34\ub108\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n<ol>\n<li>\uac10\uc561\ubc30\ub2f9\uc740 <strong>\ube44\uacfc\uc138 \ub300\uc0c1 \uc790\ubcf8\uc900\ube44\uae08<\/strong>\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud560 \ub54c\ub9cc \uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>2026\ub144\ubd80\ud130<\/strong> \uc0c1\uc7a5 \ub300\uc8fc\uc8fc\u00b7\ube44\uc0c1\uc7a5 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac \uc18c\uc561\uc8fc\uc8fc \uc81c\uc678)\ub294 \ucde8\ub4dd\uac00\uc561 <strong>\ucd08\uacfc\ubd84\uc774 \uacfc\uc138<\/strong>\ub429\ub2c8\ub2e4.<\/li>\n<li>\uc778\uc704\uc801 \uad6c\uc870\u00b7\uc2dc\uc810 \ucc29\uc624\ub294 \uc808\uc138\uac00 \uc544\ub2c8\ub77c \ucd94\uc9d5\uc73c\ub85c \ub3cc\uc544\uc624\ub294 <strong>\uc9c0\uc810<\/strong>\uc785\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>\uac10\uc561\ubc30\ub2f9\uc758 \ud310\ub2e8 \uae30\uc900\uc740 \uc7ac\uc6d0\u00b7\uc8fc\uc8fc \uc720\ud615\u00b7\uc2dc\uc810 \uc138 \uac00\uc9c0\ubfd0\uc785\ub2c8\ub2e4.\uc790\ubcf8\uc900\ube44\uae08 \uc7ac\uc6d0\uc774 \ud655\uc778\ub41c \ud68c\uc0ac\ub77c\uba74 \uc2dc\ud589 \uc2dc\uc810\uc744 \ud568\uaed8 \ubcf4\ub294 \uc77c\uc774 \uba3c\uc800\uc774\uace0, \uc7ac\uc6d0 \uc131\uaca9\uc774 \ubd88\ubd84\uba85\ud558\ub2e4\uba74 \ubc30\ub2f9 \uacb0\uc758 \uc804\uc5d0 \uad6c\ubd84\ubd80\ud130 \ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc7ac\uc6d0\uc758 \ubc1c\uc0dd \uacbd\uc704\ubd80\ud130 \uc8fc\uc8fc\ubcc4 \ucde8\ub4dd\uac00\uc561, \uacfc\uc138\uc804\ud658 \uc774\ud6c4\uc758 \uc2e4\ud589 \uc2dc\uc810\uae4c\uc9c0 \u2014 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uadc0\uc0ac \uc790\ubcf8\uad6c\uc870\ub97c \uae30\uc900\uc73c\ub85c \uacfc\uc138 \uc5ec\ubd80\ub97c \ud568\uaed8 \ud655\uc778\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>\uac10\uc561\ubc30\ub2f9\uc740 \ubb34\uc870\uac74 \uc18c\ub4dd\uc138\uac00 0\uc6d0\uc778\uac00\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc7ac\uc6d0\uc774 \ube44\uacfc\uc138 \ub300\uc0c1 \uc790\ubcf8\uc900\ube44\uae08\uc774\uc5b4\uc57c \ud558\uace0, \uc8fc\uc8fc \uc720\ud615\uacfc \uc2e4\ud589 \uc2dc\uc810 \uc694\uac74\ub3c4 \ub9de\uc544\uc57c \ud569\ub2c8\ub2e4. 2026\ub144\ubd80\ud130\ub294 \ub300\uc8fc\uc8fc \ub4f1\uc758 \uacbd\uc6b0 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84\uc774 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>2026\ub144\ubd80\ud130 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138\uac00 \uc5b4\ub5bb\uac8c \ubc14\ub00c\uc5c8\ub098\uc694?<\/summary>\n<p>2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ubd84\ubd80\ud130 \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc\uc640 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5 \uc18c\uc561\uc8fc\uc8fc \uc81c\uc678)\ub294 \ubcf4\uc720\uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uae4c\uc9c0\ub9cc \ube44\uacfc\uc138\ub418\uace0, \ucd08\uacfc\ubd84\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ube44\uc0c1\uc7a5 \uc911\uc18c\uae30\uc5c5\uc758 \uc18c\uc561\uc8fc\uc8fc\ub3c4 \uacfc\uc138\ub418\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5\uc758 \uc18c\uc561\uc8fc\uc8fc\ub294 \uc885\uc804\uacfc \uac19\uc774 \ucde8\ub4dd\uac00\uc561\uacfc \uad00\uacc4\uc5c6\uc774 \uacfc\uc138\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc790\ubcf8\uc900\ube44\uae08\uc73c\ub85c \ubc30\ub2f9\ud558\uba74 \ud56d\uc0c1 \ube44\uacfc\uc138\uc778\uac00\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc790\ubcf8\uc900\ube44\uae08\uc758 \ubc1c\uc0dd \uc6d0\uc778\uc5d0 \ub530\ub77c \ube44\uacfc\uc138 \uc5ec\ubd80\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \ubcf4\uc544 \uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc778\uc704\uc801\uc73c\ub85c \uc790\ubcf8\uc789\uc5ec\uae08\uc744 \ub9cc\ub4e4\uc5b4 \ubc30\ub2f9\ud558\uba74 \ubb38\uc81c\uac00 \ub418\ub098\uc694?<\/summary>\n<p>\ub124. \uacbd\uc81c\uc801 \ud569\ub9ac\uc131 \uc5c6\uc774 \uc808\uc138\ub9cc\uc744 \ubaa9\uc801\uc73c\ub85c \ub9cc\ub4e0 \uc790\ubcf8\uc789\uc5ec\uae08\uc740 \uadf8 \ubc1c\uc0dd \uc790\uccb4\uac00 \ubd80\uc815\ub418\uc5b4 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uacfc\uc138 \uc0ac\ub840\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucde8\ub4dd\uac00\uc561\uc740 \uc5b4\ub5bb\uac8c \ud655\uc778\ud558\ub098\uc694?<\/summary>\n<p>\uc8fc\uc2dd\uc758 \ucde8\ub4dd \uacbd\uc704\uc640 \ucde8\ub4dd \ub2f9\uc2dc \uac00\uc561\uc744 \uadfc\uac70\ub85c \uc0b0\uc815\ud569\ub2c8\ub2e4. \ucde8\ub4dd\uac00\uc561\uc774 \uc5bc\ub9c8\uc778\uc9c0\uc5d0 \ub530\ub77c \uacfc\uc138 \ub300\uc0c1 \uae08\uc561\uc774 \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \ubc30\ub2f9 \uc804\uc5d0 \ubc18\ub4dc\uc2dc \uc815\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c \ubc30\ub2f9\ub3c4 \uacfc\uc138 \ub300\uc0c1\uc778\uac00\uc694?<\/summary>\n<p>\uc9c0\uae09 \uc2dc\uc810\uc774 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4\ub77c\uba74, \uc815\uae30\uc8fc\ucd1d\uc744 \ud1b5\ud55c \uac10\uc561\ubc30\ub2f9\uc774\ub77c\ub3c4 \ub300\uc8fc\uc8fc \ub4f1\uc758 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84\uc740 \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac10\uc561\ubc30\ub2f9 \uc2e4\ud589 \uc804\uc5d0 \ubb34\uc5c7\uc744 \uc900\ube44\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\ubc95\uc778 \uc124\ub9bd \ubaa9\uc801, \uc790\ubcf8\uc789\uc5ec\uae08 \ubc1c\uc0dd \uacbd\uc704, \uc8fc\uc8fc\uc758 \ucde8\ub4dd \uacbd\uc704\uc640 \ucde8\ub4dd\uac00\uc561, \uacfc\uac70 \ubc30\ub2f9 \uc774\ub825, \uc8fc\uc8fc \uc720\ud615\uc744 \uc815\ub9ac\ud574 \uacfc\uc138 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \uacc4\uc0b0\ud574 \ub450\ub294 \uac83\uc774 \uc88b\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><\/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 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138\ubc94\uc704 \uc870\uc815(\uac1c\uc778 \ub300\uc8fc\uc8fc \ub4f1 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 \uacfc\uc138, 2026-01-01 \uc2dc\ud589) \u2014 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c26\uc870\uc7583\uc81c6\ud56d(\ub300\ud1b5\ub839\ub839 \uc81c36000\ud638, 2025-12-31 \uacf5\ud3ec)\u00b7\uc0c1\ubc95 \uc81c461\uc870\uc7582(\uc790\ubcf8\uc900\ube44\uae08 \uac10\uc561\ubc30\ub2f9), law.go.kr<br \/>\n\u00b7 2025\ub144 \uc138\uc81c\uac1c\ud3b8\uc548 \ud655\uc815\ubd84(\ucc38\uace0) \u2014 moef.go.kr<br \/>\n\u00b7 \ubcf8\ubb38 \uc218\uce58\ub294 2026-09-09 \uae30\uc900 law.go.kr \uc870\ud68c\ub85c \ud604\ud589 \uc7ac\ud655\uc778(\uad6d\uc138\uccad nts.go.kr \uc548\ub0b4\ub294 2026-07-02 \ud655\uc778)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-09<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uac10\uc561\ubc30\ub2f9\uc740 \uc790\ubcf8\uc900\ube44\uae08(\ub0a9\uc785\uc790\ubcf8)\uc744 \uc7ac\uc6d0\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \ud604\uae08\uc744 \ub3cc\ub824\uc8fc\ub294 \ubc30\ub2f9\uc774\ub77c, \uc6d0\uae08 \ubc18\ud658\uc73c\ub85c \ubcf4\uc544 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. \ub2e4\ub9cc 2026\ub144\ubd80\ud130 \uc608\uc678\uac00 \ucee4\uc84c\uc2b5\ub2c8\ub2e4. 2026\ub144\ubd80\ud130 \ubc14\ub010 \uacfc\uc138 2025\ub144 \ub9d0 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130, \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc\uc640 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5 \uc18c\uc561\uc8fc\uc8fc \uc81c\uc678)\ub294 \ubcf4\uc720\uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uc744 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc5d0 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uacfc\uc138 \uc8fc\uc758 \u2014 \uc7ac\uc6d0\u00b7\uc8fc\uc8fc \uc720\ud615\u00b7\uc2dc\uc810\uc744 \ud568\uaed8 \ud655\uc778 \uc7ac\uc6d0\uc774 &#8216;\ube44\uacfc\uc138 \uc790\ubcf8\uc900\ube44\uae08&#8217;\uc774 \uc544\ub2c8\uac70\ub098 \uc778\uc704\uc801\uc73c\ub85c \ub9cc\ub4e0 \uc790\ubcf8\uc789\uc5ec\uae08\uc774\uba74 [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":4858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2],"tags":[233,184,201,272,271],"class_list":["post-4153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cash-out","tag-233","tag-184","tag-201","tag-272","tag-271"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4153.png",1200,630,false]},"uagb_author_info":{"display_name":"hoantax_admin","author_link":"https:\/\/hoantax.co.kr\/insights\/author\/hoantax_admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\uac10\uc561\ubc30\ub2f9\uc740 \uc790\ubcf8\uc900\ube44\uae08(\ub0a9\uc785\uc790\ubcf8)\uc744 \uc7ac\uc6d0\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \ud604\uae08\uc744 \ub3cc\ub824\uc8fc\ub294 \ubc30\ub2f9\uc774\ub77c, \uc6d0\uae08 \ubc18\ud658\uc73c\ub85c \ubcf4\uc544 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. \ub2e4\ub9cc 2026\ub144\ubd80\ud130 \uc608\uc678\uac00 \ucee4\uc84c\uc2b5\ub2c8\ub2e4. 2026\ub144\ubd80\ud130 \ubc14\ub010 \uacfc\uc138 2025\ub144 \ub9d0 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130, \uc0c1\uc7a5\ubc95\uc778 \ub300\uc8fc\uc8fc\uc640 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc(\uc911\uc18c\u00b7\uc911\uacac\uae30\uc5c5 \uc18c\uc561\uc8fc\uc8fc \uc81c\uc678)\ub294 \ubcf4\uc720\uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uc744 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc5d0 \ubc30\ub2f9\uc18c\ub4dd\uc138 \uacfc\uc138 \uc8fc\uc758 \u2014 \uc7ac\uc6d0\u00b7\uc8fc\uc8fc \uc720\ud615\u00b7\uc2dc\uc810\uc744 \ud568\uaed8 \ud655\uc778 \uc7ac\uc6d0\uc774 '\ube44\uacfc\uc138 \uc790\ubcf8\uc900\ube44\uae08'\uc774 \uc544\ub2c8\uac70\ub098 \uc778\uc704\uc801\uc73c\ub85c \ub9cc\ub4e0 \uc790\ubcf8\uc789\uc5ec\uae08\uc774\uba74&hellip;","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4153","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=4153"}],"version-history":[{"count":13,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4153\/revisions"}],"predecessor-version":[{"id":5616,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4153\/revisions\/5616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4858"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=4153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=4153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=4153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}