{"id":4158,"date":"2026-04-29T11:30:00","date_gmt":"2026-04-29T02:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/interim-dividend-checklist\/"},"modified":"2026-07-14T14:27:25","modified_gmt":"2026-07-14T05:27:25","slug":"interim-dividend-checklist","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/interim-dividend-checklist\/","title":{"rendered":"\uc911\uac04\ubc30\ub2f9, \ubc30\ub2f9 \uc804 \ubc18\ub4dc\uc2dc \ud655\uc778\ud560 5\uac00\uc9c0 \u2014 \uc808\ucc28\u00b7\uc694\uac74 \uccb4\ud06c\ub9ac\uc2a4\ud2b8"},"content":{"rendered":"<p><!-- v2.3-\ub378\ud0c0 \uc801\uc6a9 2026-07-03: \u2460\uac80\uc218\uc77c \u00b7 \u2461\ubcf4\ub958 --><br \/>\n<!-- \uae30\ud68d \ube0c\ub9ac\ud504(\u00a71-2) | \uc8fc \ud398\ub974\uc18c\ub098: C(\uc7ac\ubb34\ud300\uc7a5) + \ubcf4\uc870 A(\ubc95\uc778 \ub300\ud45c) | \uac80\uc0c9 \uc0c1\ud669: \ud68c\uacc4\uc5f0\ub3c4 \uc911\uac04\uc5d0 \ubc30\ub2f9\uc744 \ud558\ub824\ub294\ub370 \uc815\uad00\u00b7\ud55c\ub3c4\u00b7\uc808\ucc28 \uc911 \ubb34\uc5c7\uc744 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud558\ub294\uc9c0 \uc810\uac80\ud558\ub824\ub294 \uc0c1\ud669 | \uae00\uc774 \ub300\uc2e0\ud558\ub294 \ub300\ud654: \"\uc9c0\uae08 \uc911\uac04\ubc30\ub2f9 \ud574\ub3c4 \ub418\ub098\uc694? \ubb58 \uc900\ube44\ud574\uc57c \ud558\uc8e0?\" | CTA \ubaa9\ud45c: \uc815\uad00\u00b7\ud55c\ub3c4 \uc810\uac80 \uc0c1\ub2f4 \uc720\ub3c4 --><br \/>\n<!-- \uc9c0\uce68: \ud638\uc548_\ube14\ub85c\uadf8_\uae00\uc4f0\uae30_\uc9c0\uce68_v2.2 \u00b7 \uc791\uc131 2022.08 \uc6d0\ubb38 \uc7ac\uad6c\uc870\ud654 \u00b7 T1 \uc790\uccb4\uac80\uc99d \uc644\ub8cc(2026-07) --><\/p>\n<div style=\"border:2px solid #B8893D;background:#fbf7ef;padding:16px 18px;margin:18px 0;border-radius:8px;\"><strong style=\"color:#B8893D;letter-spacing:.02em;\">\ud575\uc2ec\uc694\uc57d<\/strong><br \/>\uc911\uac04\ubc30\ub2f9\uc740 \uc815\uad00\uc5d0 \uaddc\uc815\uc774 \uc788\ub294 \ube44\uc0c1\uc7a5\ubc95\uc778\uc774 \ud68c\uacc4\uc5f0\ub3c4 \uc911\uac04\uc5d0 \uc5f0 1\ud68c \ubc30\ub2f9\ud558\ub294 \uc81c\ub3c4\ub85c, \uc798 \ud65c\uc6a9\ud558\uba74 1\ub144\uc5d0 \ucd5c\ub300 \ub450 \ubc88 \ubc30\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc <strong>\uc815\uad00 \uaddc\uc815, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4, \uc9c0\ubd84\uc728 \ube44\ub840 \ubc30\ub2f9, \uc0c1\ubc95\uc0c1 \uacb0\uc758 \uc808\ucc28<\/strong>\ub97c \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub418\uac70\ub098 \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uae08\uc5d0\ub294 15.4%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub418\uace0, \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\ub418\uba70 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc5d0\ub3c4 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uc744 \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc815\uad00\u00b7\ud55c\ub3c4\u00b7\uc138\ubd80\ub2f4\uc744 \ud568\uaed8 \uc810\uac80\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/div>\n<h2>\uc774\ub7f0 \ubd84\ub4e4\uaed8 \ud544\uc694\ud569\ub2c8\ub2e4<\/h2>\n<ul>\n<li>\ud68c\uacc4\uc5f0\ub3c4 \uc911\uac04\uc5d0 \ubc95\uc778 \uc774\uc775\uc744 \ud68c\uc218\ud558\ub824\ub294 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc<\/li>\n<li>\uc911\uac04\ubc30\ub2f9 \uc804 \uc815\uad00\u00b7\ud55c\ub3c4\u00b7\uc808\ucc28\ub97c \ucc28\uadfc\ucc28\uadfc \uc810\uac80\ud558\ub824\ub294 \uc7ac\ubb34\ud300\uc7a5<\/li>\n<li>\ubc30\ub2f9\uc5d0 \ub530\ub978 \uc18c\ub4dd\uc138\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc \uc601\ud5a5\uc744 \ubbf8\ub9ac \ud655\uc778\ud558\ub824\ub294 \uac1c\uc778 \uc8fc\uc8fc<\/li>\n<\/ul>\n<h2>\ub4e4\uc5b4\uac00\uba70<\/h2>\n<p>\ubc95\uc778 \ub300\ud45c\ub2d8\ub4e4\uc740 &#8220;\uc774\uc775\uc774 \uc313\uc600\uc73c\ub2c8 \uc911\uac04\uc5d0 \ud55c \ubc88 \ubc30\ub2f9\ud558\uba74 \ub418\uc9c0 \uc54a\ub098&#8221;\ub77c\uace0 \uc0dd\uac01\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc815\uad00\uc5d0 \uaddc\uc815\uc774 \uc5c6\uac70\ub098 \uc808\ucc28\ub97c \uac74\ub108\ub6f0\uba74, \ubc30\ub2f9\uae08\uc774 \ub418\ub808 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \ub4a4\ubc14\ub00c\uc5b4 \uc138\uae08 \ubb38\uc81c\uac00 \uc0dd\uae30\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uacb0\ub860\ubd80\ud130 \ub9d0\uc500\ub4dc\ub9ac\uba74<\/strong>, \uc911\uac04\ubc30\ub2f9\uc740 *\uc815\uad00 \uaddc\uc815*, *\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4*, *\uc0c1\ubc95\uc0c1 \uc808\ucc28*\ub77c\ub294 \uc138 \uac00\uc9c0 \uad00\ubb38\uc744 \ud1b5\uacfc\ud574\uc57c \uc548\uc804\ud558\uac8c \uc778\uc815\ub429\ub2c8\ub2e4. \ubc30\ub2f9 \uae08\uc561\uc744 \uc815\ud558\uae30 \uc804\uc5d0 \uc774 \uc694\uac74\ubd80\ud130 \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<blockquote style=\"border-left:4px solid #1E50A2;background:#f4f7fc;padding:12px 16px;margin:16px 0;\"><p><strong>\uc138 \uc904 \uc694\uc57d<\/strong><br \/>&#8211; \uc911\uac04\ubc30\ub2f9\uc740 \uc815\uad00\uc5d0 \uadfc\uac70 \uaddc\uc815\uc774 \uc788\uc5b4\uc57c \uac00\ub2a5\ud569\ub2c8\ub2e4.<br \/>&#8211; \uc808\ucc28\uc640 \ud55c\ub3c4\ub97c \uc9c0\ud0a4\uc9c0 \uc54a\uc73c\uba74 \uac00\uc9c0\uae09\uae08 \uac04\uc8fc \ub4f1 \uc138\ubb34 \uc704\ud5d8\uc774 \uc0dd\uae41\ub2c8\ub2e4.<br \/>&#8211; \ubc30\ub2f9\uc740 \uac1c\uc778 \uc8fc\uc8fc\uc758 \uc18c\ub4dd\uc138\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc\uc5d0 \uc601\ud5a5\uc744 \uc8fc\ubbc0\ub85c \ubbf8\ub9ac \uc0b4\ud3b4\uc57c \ud569\ub2c8\ub2e4.<\/p><\/blockquote>\n<h2>\uc911\uac04\ubc30\ub2f9, 1\ub144\uc5d0 \uba87 \ubc88\uae4c\uc9c0 \uac00\ub2a5\ud560\uae4c\uc694?<\/h2>\n<p><strong>\uc815\uad00\uc5d0 \uaddc\uc815\uc774 \uc788\uc73c\uba74 \uc815\uae30\ubc30\ub2f9\uacfc \ubcc4\ub3c4\ub85c \uc5f0 1\ud68c \ub354 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/strong> \ubc30\ub2f9\uc740 \ubc95\uc778\uc758 \uc8fc\uc8fc\uac00 \ubc95\uc778\uc774 \ubc8c\uc5b4\ub4e4\uc778 \uc774\uc775\uc744 \ud68c\uc218\ud558\ub294 \uac83\uc73c\ub85c, \uac1c\uc778\uc0ac\uc5c5\uc790\uc640 \ub2ec\ub9ac \ubc95\uc778 \uc8fc\uc8fc\ub294 \uc9c0\ubd84\uc728\uc5d0 \ub530\ub77c \ubc95\uc5d0\uc11c \uc815\ud55c \uc808\ucc28\ub85c\ub9cc \uc774\uc775\uc744 \ud68c\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ube44\uc0c1\uc7a5\ubc95\uc778\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc5f0\ub3c4 \uc911 \uc5f0 1\ud68c \uc774\uc775\ubc30\ub2f9\uc774 \uac00\ub2a5\ud558\uc9c0\ub9cc, \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc744 \ub450\uba74 \uc5f0\ub3c4 \uc911 \uc5f0 1\ud68c \uc911\uac04\ubc30\ub2f9\ub3c4 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc989, \uc911\uac04\ubc30\ub2f9\uc744 \ud65c\uc6a9\ud558\uba74 <strong>1\ub144\uc5d0 \ucd5c\ub300 \ub450 \ubc88<\/strong>\uae4c\uc9c0 \ubc30\ub2f9\ud560 \uc218 \uc788\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-4158.png\" alt=\"\uc911\uac04\ubc30\ub2f9 \uc804 \uc810\uac80 \uc21c\uc11c - \uc815\uad00 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4, \uc9c0\ubd84\uc728 \ube44\ub840, \uc0c1\ubc95\uc0c1 \uacb0\uc758 \uc808\ucc28, \ubbf8\uc9c0\uae09 \ubc30\ub2f9 \uad00\ub9ac 5\ub2e8\uacc4 \ud750\ub984\"\/><\/figure>\n<h2>\ubc30\ub2f9 \uc804 \ubb34\uc5c7\uc744 \uba3c\uc800 \uc810\uac80\ud574\uc57c \ud560\uae4c\uc694?<\/h2>\n<p><strong>\uc815\uad00\u00b7\ud55c\ub3c4\u00b7\uc9c0\ubd84\uc728\u00b7\ubbf8\uc9c0\uae09 \ucc98\ub9ac\ub97c \uc21c\uc11c\ub300\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc6d0\ubb38 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub97c \uadf8\ub300\ub85c \uc62e\uae30\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table border='1' cellpadding='6' style='border-collapse:collapse;margin:16px 0;'>\n<tr>\n<th>No<\/th>\n<th>\uc8fc\uc694 \uccb4\ud06c\ud56d\ubaa9<\/th>\n<th>\ube44\uace0<\/th>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\uac74\uac15\ubcf4\ud5d8\ub8cc \ubc0f \uc18c\ub4dd\uc138 \ubd80\ub2f4\uc561\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5 \ud655\uc778<\/td>\n<td>\uc544\ub798 &#8216;\uc138\uae08\u00b7\uac74\uac15\ubcf4\ud5d8\ub8cc&#8217; \ucc38\uc870<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>\uc815\uad00\uc0c1 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815 \uc720\ubb34 \ud655\uc778<\/td>\n<td>\uc808\ucc28 \uc5c6\uc774 \uc784\uc758 \ubc30\ub2f9 \uc2dc \uac00\uc9c0\uae09\uae08(\ubb34\uc774\uc790 \ub300\uc5ec\uae08)\uc73c\ub85c \ubcf4\uc544 \uc138\uae08 \uc774\uc288 \ubc1c\uc0dd. \uaddc\uc815 \uc5c6\uc73c\uba74 \uc815\uad00 \uc815\ube44 \ud544\uc694<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>\uc911\uac04\ubc30\ub2f9 \uac00\ub2a5\uae08\uc561 \ud655\uc778<\/td>\n<td>\uc544\ub798 &#8216;\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4&#8217; \ucc38\uc870<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>\uc8fc\uc8fc \uc9c0\ubd84\uc728\uc5d0 \ube44\ub840\ud574 \ubc30\ub2f9<\/td>\n<td>\uc9c0\ubd84\uc728 \ucd08\uacfc \ubc30\ub2f9 \uc2dc \uc99d\uc5ec\uc138 \ubb38\uc81c \ubc1c\uc0dd(\ucd08\uacfc\ubc30\ub2f9\u00b7\ucc28\ub4f1\ubc30\ub2f9)<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>\ubbf8\uc9c0\uae09 \ubc30\ub2f9\uae08 \uc138\ubb34\ucc98\ub9ac \uccb4\ud06c<\/td>\n<td>\uc9c0\uae09\uacb0\uc758 \ud6c4 \uc2e4\uc81c \ubbf8\uc9c0\uae09\uc774\uc5b4\ub3c4 \uacb0\uc758\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc9c0\ub098\uba74 \ubc30\ub2f9\ud55c \uac83\uc73c\ub85c \uac04\uc8fc<\/td>\n<\/tr>\n<\/table>\n<blockquote class=\"hoan-box hoan-box--caution\" style=\"border-left:4px solid #EAC97E;background:#fdf6e3;padding:12px 16px;margin:16px 0;\"><p>\u203b <strong>\uc8fc\uc758<\/strong> \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc774 \uc5c6\ub294 \uc0c1\ud0dc\uc5d0\uc11c \uc784\uc758\ub85c \ubc30\ub2f9\ud558\uba74, \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08(\ubb34\uc774\uc790 \ub300\uc5ec\uae08)\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uac1c\uc778\uc18c\ub4dd\uc138\u00b7\ubc95\uc778\uc138 \ub0a9\uc138\uc758\ubb34\uac00 \ud568\uaed8 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uaddc\uc815\uc774 \uc5c6\ub2e4\uba74 \ubc30\ub2f9 \uc804\uc5d0 \uc815\uad00 \uc815\ube44\ubd80\ud130 \ud558\ub294 \uac83\uc774 \ud568\uc815\uc744 \ud53c\ud558\ub294 \uae38\uc785\ub2c8\ub2e4.<\/p><\/blockquote>\n<blockquote class=\"hoan-box hoan-box--prac\" style=\"border-left:4px solid #0F0F0F;background:#f4f4f4;padding:12px 16px;margin:16px 0;\"><p>\u2714 <strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong> \ubbf8\uc9c0\uae09 \ubc30\ub2f9\uae08\uc740 \uc78a\uae30 \uc26c\uc6b4 \ud56d\ubaa9\uc785\ub2c8\ub2e4. \uc9c0\uae09\uacb0\uc758 \ud6c4 \uc2e4\uc81c \uc9c0\uae09\ud558\uc9c0 \ubabb\ud588\ub354\ub77c\ub3c4 \uacb0\uc758\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4\uc774 \uc9c0\ub098\uba74 \ubc30\ub2f9\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uc6d0\ucc9c\uc9d5\uc218\u00b7\uc18c\ub4dd\uc138 \ucc98\ub9ac\uac00 \uadf8\ub300\ub85c \ubc1c\uc0dd\ud558\ubbc0\ub85c, \uacb0\uc758\uc640 \ub3d9\uc2dc\uc5d0 \uc9c0\uae09\u00b7\uc6d0\ucc9c\uc9d5\uc218 \uc77c\uc815\uc744 \ud568\uaed8 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/blockquote>\n<h2>\ubc30\ub2f9\ud558\uba74 \uc138\uae08\uacfc \uac74\uac15\ubcf4\ud5d8\ub8cc\ub294 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c8\uae4c\uc694?<\/h2>\n<p><strong>\ubc30\ub2f9\uae08\uc5d0\ub294 15.4%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub418\uace0, \uae08\uc735\uc18c\ub4dd \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc885\ud569\uacfc\uc138\u00b7\uac74\ubcf4\ub8cc \ubd80\ub2f4\uc774 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\uc885\ud569\uc18c\ub4dd\uc138(\uac1c\uc778\uc8fc\uc8fc)<\/strong><\/p>\n<table border='1' cellpadding='6' style='border-collapse:collapse;margin:16px 0;'>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc138\uae08\ucc98\ub9ac<\/th>\n<\/tr>\n<tr>\n<td>\ucd5c\ucd08 \uc218\ub839 \uc2dc<\/td>\n<td>\ubc30\ub2f9\ud55c \ubc95\uc778\uc774 \ubc30\ub2f9\uae08\uc758 <strong>15.4%\ub97c \uc6d0\ucc9c\uc9d5\uc218<\/strong>\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\uc790\ub9cc)<\/td>\n<td>\ubc30\ub2f9\uae08(\uc6d0\ucc9c\uc9d5\uc218 \uc804) \ud3ec\ud568 \uae08\uc735\uc18c\ub4dd \ud569\uacc4\uac00 <strong>\uc5f0 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc<\/strong> \uc2dc \ub2e4\uc74c\uc5f0\ub3c4 5\uc6d4(\uc131\uc2e4\uc2e0\uace0\ub300\uc0c1\uc790 6\uc6d4)\ub9d0\uae4c\uc9c0 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc758\ubb34 \ubc1c\uc0dd. 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc\ubd84\uc744 \uadfc\ub85c\u00b7\uc0ac\uc5c5\u00b7\uc5f0\uae08\u00b7\uae30\ud0c0\uc18c\ub4dd\uc5d0 \ud569\uc0b0\ud574 \uc815\uc0b0<\/td>\n<\/tr>\n<\/table>\n<p><strong>\uac19\uc740 \ubc30\ub2f9\uc774\ub77c\ub3c4 \uc6d0\ucc9c\uc9d5\uc218\ub294 \uc774\ub807\uac8c \ub429\ub2c8\ub2e4<\/strong> (\uc218\uce58 \ub300\ube44 \u00b7 \uc804\uc81c: \ubc30\ub2f9\uae08 1,000\ub9cc\uc6d0, \ub2e4\ub978 \uae08\uc735\uc18c\ub4dd \uc5c6\uc74c)<\/p>\n<ul>\n<li><strong>\uc6d0\ucc9c\uc9d5\uc218<\/strong> \u2192 15.4%\uc778 154\ub9cc\uc6d0\uc744 \ubc95\uc778\uc774 \ub5bc\uace0 \ub0a9\ubd80<\/li>\n<li><strong>\uc2e4\uc218\ub839<\/strong> \u2192 \uc8fc\uc8fc\ub294 846\ub9cc\uc6d0 \uc218\ub839, \uae08\uc735\uc18c\ub4dd 2\ucc9c\ub9cc\uc6d0 \uc774\ud558\ub77c \ucd94\uac00 \uc885\ud569\uacfc\uc138 \uc5c6\uc74c<\/li>\n<\/ul>\n<p><strong>\uac74\uac15\ubcf4\ud5d8\ub8cc(\uac1c\uc778\uc8fc\uc8fc)<\/strong><\/p>\n<table border='1' cellpadding='6' style='border-collapse:collapse;margin:16px 0;'>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\uac74\ubcf4\ub8cc\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/th>\n<th>\ucc38\uace0<\/th>\n<\/tr>\n<tr>\n<td>\uc9c1\uc7a5\uac00\uc785\uc790<\/td>\n<td>\ubc30\ub2f9 \ud3ec\ud568 \uc5f0\uac04 \uae08\uc735\uc18c\ub4dd\uc774 \uc77c\uc815 \uae30\uc900 \ucd08\uacfc \uc2dc \ucd94\uac00 \ubd80\ub2f4<\/td>\n<td>\uac74\ubcf4\ub8cc \ubaa8\uc758\uacc4\uc0b0: nhis.or.kr<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\uc5ed\uac00\uc785\uc790<\/td>\n<td>\ubc30\ub2f9 \ud3ec\ud568 \uc5f0\uac04 \uae08\uc735\uc18c\ub4dd\uc774 \uc77c\uc815 \uae30\uc900 \ucd08\uacfc \uc2dc \ucd94\uac00 \ubd80\ub2f4<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>\ud53c\ubd80\uc591\uc790<\/td>\n<td>\ubc30\ub2f9 \ud3ec\ud568 \uae08\uc735\uc18c\ub4dd\uc774 \uc77c\uc815 \uae30\uc900 \ucd08\uacfc \uc2dc \uc18c\ub4dd\uc73c\ub85c \uc9d1\uacc4\ub418\uc5b4 \ud53c\ubd80\uc591\uc790 \uc790\uaca9\uc0c1\uc2e4 \uac00\ub2a5\uc131(\uc9c0\uc5ed\uac00\uc785\uc790 \uc804\ud658)<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<\/table>\n<blockquote style=\"border-left:3px solid #ccc;padding:10px 14px;margin:12px 0;\"><p>\u203b \uac74\uac15\ubcf4\ud5d8\ub8cc \ubd80\uacfc\u00b7\ud53c\ubd80\uc591\uc790 \uc790\uaca9 \ud310\uc815\uc758 \uae08\uc735\uc18c\ub4dd \uae30\uc900 \uae08\uc561(\uc9c1\uc7a5\u00b7\uc9c0\uc5ed\u00b7\ud53c\ubd80\uc591\uc790\ubcc4)\uc740 \uac74\uac15\ubcf4\ud5d8 \uad00\ub828 \uaddc\uc815 \uc18c\uad00\uc73c\ub85c \uc790\uc8fc \uc870\uc815\ub429\ub2c8\ub2e4 (\u203b \uc138\uc728\u00b7\uc138\ubc95 \uc18c\uad00\uc774 \uc544\ub2cc \uac74\ubcf4\ub8cc \ubd80\uacfc\uae30\uc900\uc73c\ub85c, \uad6d\ubbfc\uac74\uac15\ubcf4\ud5d8\uacf5\ub2e8 \ud604\ud589 \uae30\uc900 \ud655\uc778 \uc694\ub9dd).<\/p><\/blockquote>\n<p><strong>\ubc95\uc778\uc138<\/strong>: \ubc30\ub2f9 \uc720\ubb34\ub098 \uc9c0\uae09 \uae08\uc561\uc5d0 \ub530\ub77c \ubc30\ub2f9\ud55c \ubc95\uc778\uc758 \ubc95\uc778\uc138\uac00 \ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uae08\uc740 \ubc95\uc778\uc138\ub97c \ubd80\ub2f4\ud55c \uc774\ud6c4\uc758 \uc774\uc775\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\ubbc0\ub85c, \ubc30\ub2f9\ud55c\ub2e4\uace0 \ubc95\uc778\uc138\uac00 \uc904\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubc30\ub2f9\uac00\ub2a5\uae08\uc561 \ud55c\ub3c4\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud560\uae4c\uc694?<\/h2>\n<p><strong>\uc0c1\ubc95\uc774 \uc815\ud55c \ud55c\ub3c4 \uc548\uc5d0\uc11c\ub9cc \ubc30\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ubc30\ub2f9\uac00\ub2a5\uae08\uc561\uc740 \ud68c\uacc4\uc0c1 \uc21c\uc790\uc0b0\uc5d0\uc11c \uc790\ubcf8\uae08\u00b7\uc900\ube44\uae08 \ub4f1\uc744 \ucc28\uac10\ud55c \uc794\uc561\uc785\ub2c8\ub2e4. \uc790\ubcf8\uc900\ube44\uae08\u00b7\uc774\uc775\uc900\ube44\uae08\uc774 \uc5c6\ub2e4\uace0 \uac00\uc815\ud558\uba74 \uac04\ub2e8\ud788 <strong>(\uc790\uc0b0 \u2212 \ubd80\ucc44 \u2212 \uc790\ubcf8\uae08) \u00d7 10\/110<\/strong>\uc73c\ub85c \uc5b4\ub9bc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table border='1' cellpadding='6' style='border-collapse:collapse;margin:16px 0;'>\n<tr>\n<th>\ud55c\ub3c4\uc561 \uacc4\uc0b0<\/th>\n<th>\uc6a9\uc5b4 \ud574\uc124<\/th>\n<\/tr>\n<tr>\n<td>\uc9c1\uc804 \uacb0\uc0b0\uae30 \uc21c\uc790\uc0b0\uc561(\uc790\uc0b0\u2212\ubd80\ucc44) (\u2212) \uc790\ubcf8\uae08 (\u2212) \uc774\ubbf8 \uc801\ub9bd\ub41c \uc790\ubcf8\uc900\ube44\uae08 (\u2212) \uc774\ubbf8 \uc801\ub9bd\ub41c \uc774\uc775\uc900\ube44\uae08 (\u2212) \uc9c1\uc804 \uacb0\uc0b0\uae30 \uc774\uc775\ubc30\ub2f9\uc561(\ubbf8\uc9c0\uae09 \ud3ec\ud568) (\u2212) \uc911\uac04\ubc30\ub2f9\uc5d0 \ub530\ub77c \ucd94\uac00 \uc801\ub9bd\ud560 \uc774\uc775\uc900\ube44\uae08<\/td>\n<td>\u00b7 \uc790\ubcf8\uc900\ube44\uae08: \uacfc\uac70 \uc790\ubcf8\uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc789\uc5ec\uae08(\uc8fc\uc2dd\ubc1c\ud589\ucd08\uacfc\uae08\u00b7\uac10\uc790\ucc28\uc775\u00b7\uc790\uae30\uc8fc\uc2dd\ucc98\ubd84\uc774\uc775 \ub4f1) \u00b7 \uc774\uc775\uc900\ube44\uae08: \ud604\uae08\ubc30\ub2f9 \uc2dc \ubc30\ub2f9\uc561\uc758 10% \uc774\uc0c1\uc744 \uc790\ubcf8\uae08\uc758 50% \ud55c\ub3c4\uae4c\uc9c0 \uc801\ub9bd \u00b7 \ucd94\uac00 \uc801\ub9bd\ubd84: \uc774\ubc88 \ubc30\ub2f9\uc5d0 \ub530\ub77c \ub204\uc801 \uc801\ub9bd\ud574\uc57c \ud560 \uc774\uc775\uc900\ube44\uae08<\/td>\n<\/tr>\n<\/table>\n<blockquote class=\"hoan-box hoan-box--law\" style=\"border-left:4px solid #1E50A2;background:#eef3fb;padding:12px 16px;margin:16px 0;\"><p>\ud83d\udcd8 <strong>\ubc95\ub839 \ud3ec\uc778\ud2b8<\/strong> \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4\uc640 \uc774\uc775\uc900\ube44\uae08 \uc801\ub9bd \uc758\ubb34\ub294 \uc0c1\ubc95\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \ud68c\uc0ac\ub294 \ud604\uae08\ubc30\ub2f9 \uc2dc \uadf8 \ubc30\ub2f9\uc561\uc758 10\ubd84\uc758 1 \uc774\uc0c1\uc744 \uc790\ubcf8\uae08\uc758 2\ubd84\uc758 1\uc5d0 \uc774\ub97c \ub54c\uae4c\uc9c0 \uc774\uc775\uc900\ube44\uae08\uc73c\ub85c \uc801\ub9bd\ud574\uc57c \ud558\uba70, \uc911\uac04\ubc30\ub2f9\uc5d0\ub3c4 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uc5d0\uc11c \uc790\ubcf8\uae08\u00b7\uc790\ubcf8\uc900\ube44\uae08\u00b7\uc774\uc775\uc900\ube44\uae08 \ub4f1\uc744 \ucc28\uac10\ud55c \ubc94\uc704\ub97c \ub118\ub294 \ubc30\ub2f9\uc740 \uc0c1\ubc95\uc0c1 \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><\/blockquote>\n<h2>\uc911\uac04\ubc30\ub2f9 \uc808\ucc28\ub294 \uc5b4\ub5bb\uac8c \uc9c4\ud589\ud560\uae4c\uc694?<\/h2>\n<p><strong>\uc815\uad00 \uaddc\uc815 \uc5ec\ubd80\uc5d0 \ub530\ub77c \uacb0\uc758 \ubc29\uc2dd\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li><strong>\uc815\uad00\uc5d0 \uae30\uc900\uc77c\uc774 \ud655\uc815\ub41c \uacbd\uc6b0<\/strong> \u2192 \uae30\uc900\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4 \ub0b4 \uc774\uc0ac\ud68c\uc5d0\uc11c \uc911\uac04\ubc30\ub2f9\uc744 \uacb0\uc758\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc815\uad00\uc5d0 \uae30\uc900\uc77c\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0<\/strong> \u2192 \uc774\uc0ac\ud68c\uc5d0\uc11c \uc911\uac04\ubc30\ub2f9 \uae30\uc900\uc77c\uc744 \uc9c0\uc815\ud558\uace0 \uacb0\uc758\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\uc0ac\uac00 3\uc778 \uc774\ud558\ub77c \uc774\uc0ac\ud68c\uac00 \uc5c6\ub294 \uacbd\uc6b0<\/strong> \u2192 \uc784\uc2dc\uc8fc\uc8fc\ucd1d\ud68c\ub97c \uac1c\ucd5c\ud574 \uae30\uc900\uc77c \uc9c0\uc815\uacfc \uc911\uac04\ubc30\ub2f9\uc744 \uacb0\uc758\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2>\ud55c\ub208\uc5d0 \uc815\ub9ac<\/h2>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4158.png\" alt=\"\ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218 - \ubc30\ub2f9\uae08 1,000\ub9cc\uc6d0\uc5d0\uc11c 15.4%(154\ub9cc\uc6d0) \uc6d0\ucc9c\uc9d5\uc218 \ud6c4 846\ub9cc\uc6d0 \uc2e4\uc218\ub839, \uae08\uc735\uc18c\ub4dd \uc5f0 2\ucc9c\ub9cc\uc6d0 \ucd08\uacfc \uc2dc \uc885\ud569\uacfc\uc138\"\/><\/figure>\n<h2>\uacb0\ub860<\/h2>\n<ol>\n<li>\uc911\uac04\ubc30\ub2f9\uc740 <strong>\uc815\uad00 \uaddc\uc815<\/strong>\uc774 \uc788\uc5b4\uc57c \uac00\ub2a5\ud558\uba70, \uc5c6\uc73c\uba74 \uc815\uad00 \uc815\ube44\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4<\/strong>\uc640 <strong>\uc9c0\ubd84\uc728 \ube44\ub840<\/strong>\ub97c \uc9c0\ucf1c\uc57c \uac00\uc9c0\uae09\uae08\u00b7\uc99d\uc5ec\uc138 \ud568\uc815\uc744 \ud53c\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc30\ub2f9\uae08\uc740 <strong>15.4% \uc6d0\ucc9c\uc9d5\uc218<\/strong>\ub418\uace0 \uae08\uc735\uc18c\ub4dd \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc885\ud569\uacfc\uc138\u00b7\uac74\ubcf4\ub8cc \ubd80\ub2f4\uc774 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/li>\n<\/ol>\n<p>\uc911\uac04\ubc30\ub2f9\uc744 \uc55e\ub450\uace0 \uc815\uad00\uacfc \ud55c\ub3c4, \uc138\ubd80\ub2f4\uc744 \ud55c \ubc88\uc5d0 \uc810\uac80\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74 <strong>\uc138\ubb34\ubc95\uc778 \ud638\uc548<\/strong>\uc774 \ud68c\uc0ac \uc7ac\ubb34 \uc0c1\ud669\uc5d0 \ub9de\ucdb0 \ud655\uc778\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38(FAQ)<\/h2>\n<p><strong>Q. \uc911\uac04\ubc30\ub2f9\uc740 1\ub144\uc5d0 \uba87 \ubc88\uae4c\uc9c0 \uac00\ub2a5\ud55c\uac00\uc694?<\/strong><\/p>\n<p>\ube44\uc0c1\uc7a5\ubc95\uc778\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc5f0 1\ud68c \uc774\uc775\ubc30\ub2f9\uc774 \uac00\ub2a5\ud558\uace0, \uc815\uad00\uc5d0 \uc911\uac04\ubc30\ub2f9 \uaddc\uc815\uc744 \ub450\uba74 \uc5f0 1\ud68c \uc911\uac04\ubc30\ub2f9\uc774 \ucd94\uac00\ub418\uc5b4 \ucd5c\ub300 \ub450 \ubc88\uae4c\uc9c0 \ubc30\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \uc815\uad00\uc5d0 \uaddc\uc815 \uc5c6\uc774 \uc911\uac04\ubc30\ub2f9\uc744 \ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/p>\n<p>\uc0c1\ubc95\uc0c1 \uc808\ucc28\ub97c \uc9c0\ud0a4\uc9c0 \uc54a\uace0 \uc784\uc758\ub85c \ubc30\ub2f9\ud558\uba74 \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08(\ubb34\uc774\uc790 \ub300\uc5ec\uae08)\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uac1c\uc778\uc18c\ub4dd\uc138\u00b7\ubc95\uc778\uc138 \uc774\uc288\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uaddc\uc815\uc774 \uc5c6\ub2e4\uba74 \uba3c\uc800 \uc815\uad00\uc744 \uc815\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \ubc30\ub2f9\uae08\uc5d0\uc11c \uc138\uae08\uc740 \uc5bc\ub9c8\ub098 \ub5bc\ub098\uc694?<\/strong><\/p>\n<p>\ubc30\ub2f9\ud55c \ubc95\uc778\uc774 \ubc30\ub2f9\uae08\uc758 15.4%\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud55c \ub4a4 \uc9c0\uae09\ud558\ubbc0\ub85c, \uc8fc\uc8fc\ub294 \ubc30\ub2f9\uae08\uc758 84.6%\ub97c \ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \uae08\uc735\uc18c\ub4dd\uc774 \uc5bc\ub9c8\ub97c \ub118\uc73c\uba74 \uc885\ud569\uc18c\ub4dd\uc138\ub97c \uc2e0\uace0\ud574\uc57c \ud558\ub098\uc694?<\/strong><\/p>\n<p>\ubc30\ub2f9\uae08(\uc6d0\ucc9c\uc9d5\uc218 \uc804) \ud3ec\ud568 \uae08\uc735\uc18c\ub4dd \ud569\uacc4\uac00 \uc5f0 2\ucc9c\ub9cc\uc6d0\uc744 \ucd08\uacfc\ud558\uba74, \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\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \ubc30\ub2f9\uc744 \ud558\uba74 \ubc95\uc778\uc138\uac00 \uc904\uc5b4\ub4dc\ub098\uc694?<\/strong><\/p>\n<p>\uc904\uc5b4\ub4e4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uae08\uc740 \ubc95\uc778\uc138\ub97c \ubd80\ub2f4\ud55c \uc774\ud6c4 \uc774\uc775\uc744 \uc7ac\uc6d0\uc73c\ub85c \ud558\ubbc0\ub85c, \ubc30\ub2f9 \uc720\ubb34\ub098 \uae08\uc561\uc5d0 \ub530\ub77c \ubc95\uc778\uc138\uac00 \ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \uc9c0\ubd84\uc728\uacfc \ub2e4\ub974\uac8c \ubc30\ub2f9\ud558\uba74 \ubb38\uc81c\uac00 \ub418\ub098\uc694?<\/strong><\/p>\n<p>\uc9c0\ubd84\uc728\uc744 \ucd08\uacfc\ud574 \ubc30\ub2f9\ubc1b\ub294 \uc8fc\uc8fc\uc5d0\uac8c \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ucd08\uacfc\ubc30\ub2f9\u00b7\ucc28\ub4f1\ubc30\ub2f9). \uc6d0\uce59\uc801\uc73c\ub85c \uc9c0\ubd84\uc728\uc5d0 \ube44\ub840\ud55c \ubc30\ub2f9\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \ubc30\ub2f9 \uacb0\uc758 \ud6c4 \uc2e4\uc81c\ub85c \uc9c0\uae09\ud558\uc9c0 \ubabb\ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/p>\n<p>\uc9c0\uae09\uacb0\uc758 \ud6c4 \uc2e4\uc81c \uc9c0\uae09\ud558\uc9c0 \ubabb\ud588\ub354\ub77c\ub3c4 \uacb0\uc758\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4\uc774 \uc9c0\ub098\uba74 \ubc30\ub2f9\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4, \uc2e4\uc81c \ubc30\ub2f9\ud55c \uacbd\uc6b0\uc640 \ub3d9\uc77c\ud558\uac8c \uc6d0\ucc9c\uc9d5\uc218\u00b7\uc18c\ub4dd\uc138 \ucc98\ub9ac\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>Q. \ubc30\ub2f9\uac00\ub2a5\uae08\uc561\uc740 \uc5b4\ub5bb\uac8c \uc5b4\ub9bc\ud560 \uc218 \uc788\ub098\uc694?<\/strong><\/p>\n<p>\uc790\ubcf8\uc900\ube44\uae08\u00b7\uc774\uc775\uc900\ube44\uae08\uc774 \uc5c6\ub2e4\uace0 \uac00\uc815\ud558\uba74 (\uc790\uc0b0 \u2212 \ubd80\ucc44 \u2212 \uc790\ubcf8\uae08) \u00d7 10\/110\uc73c\ub85c \uac04\ub2e8\ud788 \uacc4\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc815\ud655\ud55c \ud55c\ub3c4\ub294 \uc900\ube44\uae08 \ub4f1\uc744 \ubc18\uc601\ud574 \uc0b0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\ub839 \uadfc\uac70\u00b7\ud655\uc778\uc77c<\/h2>\n<ul>\n<li>\ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 <strong>15.4%<\/strong>(\uc18c\ub4dd\uc138 14% + \uc9c0\ubc29\uc18c\ub4dd\uc138 1.4%)\uc640 <strong>\uae08\uc735\uc18c\ub4dd \uc5f0 2\ucc9c\ub9cc\uc6d0<\/strong> \uc885\ud569\uacfc\uc138 \uae30\uc900\uc740 <strong>2026-07-02 \uae30\uc900 T1(law.go.kr\u00b7nts.go.kr) \uc870\ud68c\ub85c \ud604\ud589 \ud655\uc778<\/strong> (\uc18c\ub4dd\uc138\ubc95 \ubc30\ub2f9\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\u00b7\uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138 \uaddc\uc815).<\/li>\n<li>\uc774\uc775\uc900\ube44\uae08 \uc801\ub9bd \uc758\ubb34(\ubc30\ub2f9\uc561\uc758 10% \uc774\uc0c1\u00b7\uc790\ubcf8\uae08\uc758 50% \ud55c\ub3c4), \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4, \uc911\uac04\ubc30\ub2f9 \uacb0\uc758 \uc808\ucc28\u00b7\ubbf8\uc9c0\uae09 \ubc30\ub2f9 3\uac1c\uc6d4 \uac04\uc8fc\ub294 \uc0c1\ubc95(\uc81c458\uc870 \uc774\uc775\uc900\ube44\uae08, \uc81c462\uc870 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775, \uc81c462\uc870\uc7583 \uc911\uac04\ubc30\ub2f9) \uae30\uc900 \ud655\uc778.<\/li>\n<li>\uac74\uac15\ubcf4\ud5d8\ub8cc \ubd80\uacfc\u00b7\ud53c\ubd80\uc591\uc790 \uc790\uaca9 \ud310\uc815\uc758 \uae08\uc735\uc18c\ub4dd \uae30\uc900\uc740 \uad6d\ubbfc\uac74\uac15\ubcf4\ud5d8 \uc18c\uad00\uc73c\ub85c \ubcc4\ub3c4 \ud655\uc778 \ud544\uc694.<\/li>\n<li>\ucd9c\ucc98: https:\/\/www.law.go.kr (\uc18c\ub4dd\uc138\ubc95\u00b7\uc0c1\ubc95) \u00b7 https:\/\/www.nts.go.kr (\uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138) \u00b7 https:\/\/www.nhis.or.kr (\uac74\uac15\ubcf4\ud5d8\ub8cc)<\/li>\n<\/ul>\n<p><!-- v2.3-delta: review-date --><\/p>\n<p style=\"margin:20px 0 0;color:#6b6b6b;font-size:.9em;\">\ucd5c\uc885 \uac80\uc218 2026-07-03<\/p>\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, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798 \uc911 \ubb34\uc5c7\uc73c\ub85c \uaebc\ub0b4\uc57c \ud560\uae4c\uc694? \u2014 \ub204\uc801 \uc789\uc5ec\uae08 \uc138\ud6c4 \ube44\uad50<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/interim-dividend-tax-strategy\/\">\uc911\uac04\ubc30\ub2f9, \uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c \ud574\uc57c \uc808\uc138\uac00 \ub420\uae4c\uc694? \u2014 \ud0c0\uc774\ubc0d\uacfc \ucc28\ub4f1\ubc30\ub2f9 \uc804\ub7b5<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud575\uc2ec\uc694\uc57d\uc911\uac04\ubc30\ub2f9\uc740 \uc815\uad00\uc5d0 \uaddc\uc815\uc774 \uc788\ub294 \ube44\uc0c1\uc7a5\ubc95\uc778\uc774 \ud68c\uacc4\uc5f0\ub3c4 \uc911\uac04\uc5d0 \uc5f0 1\ud68c \ubc30\ub2f9\ud558\ub294 \uc81c\ub3c4\ub85c, \uc798 \ud65c\uc6a9\ud558\uba74 1\ub144\uc5d0 \ucd5c\ub300 \ub450 \ubc88 \ubc30\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc815\uad00 \uaddc\uc815, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4, \uc9c0\ubd84\uc728 \ube44\ub840 \ubc30\ub2f9, \uc0c1\ubc95\uc0c1 \uacb0\uc758 \uc808\ucc28\ub97c \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub418\uac70\ub098 \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uae08\uc5d0\ub294 15.4%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub418\uace0, \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\ub418\uba70 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc5d0\ub3c4 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4907,"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":[184,113,186,185,188,187],"class_list":["post-4158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cash-out","tag-184","tag-113","tag-186","tag-185","tag-188","tag-187"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/thumb-v3-4158.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":"\ud575\uc2ec\uc694\uc57d\uc911\uac04\ubc30\ub2f9\uc740 \uc815\uad00\uc5d0 \uaddc\uc815\uc774 \uc788\ub294 \ube44\uc0c1\uc7a5\ubc95\uc778\uc774 \ud68c\uacc4\uc5f0\ub3c4 \uc911\uac04\uc5d0 \uc5f0 1\ud68c \ubc30\ub2f9\ud558\ub294 \uc81c\ub3c4\ub85c, \uc798 \ud65c\uc6a9\ud558\uba74 1\ub144\uc5d0 \ucd5c\ub300 \ub450 \ubc88 \ubc30\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc815\uad00 \uaddc\uc815, \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ud55c\ub3c4, \uc9c0\ubd84\uc728 \ube44\ub840 \ubc30\ub2f9, \uc0c1\ubc95\uc0c1 \uacb0\uc758 \uc808\ucc28\ub97c \uac16\ucd94\uc9c0 \ubabb\ud558\uba74 \ubc30\ub2f9\uae08\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uac04\uc8fc\ub418\uac70\ub098 \uc99d\uc5ec\uc138 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uae08\uc5d0\ub294 15.4%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub418\uace0, \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2\ucc9c\ub9cc\uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\ub418\uba70 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc5d0\ub3c4 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.&hellip;","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4158","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=4158"}],"version-history":[{"count":6,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4158\/revisions"}],"predecessor-version":[{"id":4975,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4158\/revisions\/4975"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4907"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=4158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=4158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=4158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}