{"id":4173,"date":"2026-05-29T10:00:00","date_gmt":"2026-05-29T01:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/sole-proprietor-year-end-tax-checklist\/"},"modified":"2026-07-30T11:19:16","modified_gmt":"2026-07-30T02:19:16","slug":"sole-proprietor-year-end-tax-checklist","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sole-proprietor-year-end-tax-checklist\/","title":{"rendered":"\uac1c\uc778\uc0ac\uc5c5\uc790 12\uc6d4 \uc808\uc138 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 4\uac00\uc9c0"},"content":{"rendered":"<!-- \uae30\ud68d \ube0c\ub9ac\ud504(\u00a71-2) | \uc8fc \ud398\ub974\uc18c\ub098: A(\uac1c\uc778\uc0ac\uc5c5\uc790 \ub300\ud45c) + \ubcf4\uc870 C | \uac80\uc0c9 \uc0c1\ud669: \uc5f0\ub9d0\uc744 \uc55e\ub450\uace0 \uac1c\uc778\uc0ac\uc5c5\uc790\uac00 12\uc6d4 \uc548\uc5d0 \ucc59\uaca8\uc57c \ud560 \uc808\uc138\u00b7\uc2e0\uace0 \ud56d\ubaa9\uc744 \ud55c \ubc88\uc5d0 \ud655\uc778\ud558\ub824\ub294 \uc0c1\ud669 | CTA \ubaa9\ud45c: \uc0c1\ub2f4 \uc720\ub3c4 -->\n<!-- \uc18c\uae09 \uc815\ube44 batch2 2026-07-14 | post_id=4173 | \ubc94\uc704=\ubcf8\ubb38 \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \uc815\ub82c(\ud575\uc2ec\uc694\uc57d \ud558\uc774\ube0c\ub9ac\ub4dc\u00b7FOR YOU\u00b7\ud45c\uc900 hoan-box\u00b7\ud45c compare\u00b7FAQ \ud1a0\uae00\u00b7\uacb0\ub860 \ubc15\uc2a4\u00b7\ucd9c\ucc98 hoan-sources) | \uc218\uce58\u00b7\uae30\ud55c\u00b7\uc694\uac74 = \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) -->\n\n<!-- \u2460 \ud575\uc2ec\uc694\uc57d \ubc15\uc2a4 -->\n<div class=\"hoan-box hoan-summary\">\n  <p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n  <p><strong>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uc5f0\ub9d0 \uc808\uc138\ub294 \ub300\ubd80\ubd84 12\uc6d4 \uc548\uc5d0 \uacb0\uc815\u00b7\uc9d1\ud589\uc744 \ub05d\ub0b4\uc57c \uc774\ub4ec\ud574 \uc885\ud569\uc18c\ub4dd\uc138\uc5d0\uc11c \uc778\uc815\ub429\ub2c8\ub2e4.<\/strong> \uc544\ub798 \ub124 \uac00\uc9c0\ub294 12\uc6d4\uc774 \uc9c0\ub098\uba74 \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n  <p><strong>12\uc6d4 \uc548\uc5d0 \ucc59\uae38 \ub124 \uac00\uc9c0<\/strong><\/p>\n  <ul>\n    <li>\uc0ac\uc5c5\uc7a5\uc774 2\uacf3 \uc774\uc0c1\uc774\uba74 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138(\ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\ub97c \ubcf8\uc810 \ud558\ub098\ub85c \ubb36\ub294 \uc81c\ub3c4) \u2014 \uacfc\uc138\uae30\uac04 \uac1c\uc2dc 20\uc77c \uc804\uae4c\uc9c0 \uc2e0\uccad<\/li>\n    <li>\uc5c5\ubb34\uc6a9 \ucc28\uac00 2\ub300 \uc774\uc0c1\uc774\uba74 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785 \u2014 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1\uc740 \ubbf8\uac00\uc785 \uc2dc \uad00\ub828 \ube44\uc6a9 \uc804\uc561 \ubd88\uc778\uc815<\/li>\n    <li>DC\ud615 \ud1f4\uc9c1\uc5f0\uae08\uc740 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubd88\uc785\ud55c \uae08\uc561\ub9cc \uadf8 \ud574 \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815<\/li>\n    <li>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 \uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c\ub97c \uac16\ucdb0\uc57c \uc0ac\ud6c4\uac80\uc99d\uc5d0\uc11c \uc548\uc804<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \uc2dc\uae30\ub97c \ub193\uce58\uba74<\/strong><\/p>\n  <ul>\n    <li>\ubd88\uc785\u00b7\uac00\uc785\ucc98\ub7fc \uc9d1\ud589\uc774 \ud544\uc694\ud55c \ud56d\ubaa9\uc740 12\uc6d4 31\uc77c\uc774 \uc9c0\ub098\uba74 \uadf8 \ud574 \uc2e0\uace0\uc5d0 \ubc18\uc601\ud560 \uc218 \uc5c6\uc74c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2461 FOR YOU -->\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n  <ul>\n    <li>\uc5f0\ub9d0\uc744 \uc55e\ub450\uace0 12\uc6d4 \uc548\uc5d0 \ucc59\uae38 \uc808\uc138 \ud56d\ubaa9\uc744 \ud55c \ubc88\uc5d0 \uc815\ub9ac\ud558\uace0 \uc2f6\uc740 \uac1c\uc778\uc0ac\uc5c5\uc790 \ub300\ud45c<\/li>\n    <li>\uc0ac\uc5c5\uc7a5\uc774 \uc5ec\ub7ec \uacf3\uc774\ub77c \ubd80\uac00\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uac00 \ubc88\uac70\ub85c\uc6b4 \ub300\ud45c<\/li>\n    <li>\uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc774 \uc5ec\ub7ec \ub300\ub77c \ube44\uc6a9\ucc98\ub9ac \uc694\uac74\uc774 \ubc14\ub010 \uac83\uc744 \ubaa8\ub974\uace0 \ub118\uae38\uae4c \uac71\uc815\uc778 \ub300\ud45c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 (\uccab \ubb38\uc7a5\uc774 \uacb0\ub860) -->\n<p><strong>\uc544\ub798 \ub124 \uac00\uc9c0\ub294 12\uc6d4\uc744 \ub118\uae30\uba74 \uc774\ub4ec\ud574 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\uc11c \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong> \uac1c\uc778\uc0ac\uc5c5\uc790\ub294 &#8220;\uc885\ud569\uc18c\ub4dd\uc138\ub294 5\uc6d4\uc5d0 \uc2e0\uace0\ud558\ub2c8\uae4c \uc5f0\ub9d0\uc5d4 \ud560 \uac8c \uc5c6\ub2e4&#8221;\uace0 \uc624\ud574\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc 5\uc6d4\uc5d0 \ubc18\uc601\ub418\ub294 \uc808\uc138 \uc0c1\ub2f9\uc218\ub294 \uc804\ub144\ub3c4 12\uc6d4 \uc548\uc5d0 \uc774\ubbf8 \uacb0\uc815\ub3fc \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc9c0\uae08 \ud55c \ubc88\ub9cc \uc9da\uc5b4 \ub450\uba74 \uc138\ubd80\ub2f4\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\uc0ac\uc5c5\uc7a5\uc774 2\uacf3 \uc774\uc0c1\uc774\uba74 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138\ubd80\ud130 \uac80\ud1a0\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/strong> \uc0ac\uc5c5\uc7a5\ub9c8\ub2e4 \ub530\ub85c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\u00b7\uc218\ucde8\ud558\uace0 \ubd80\uac00\uac00\uce58\uc138\ub3c4 \uc0ac\uc5c5\uc7a5\ubcc4\ub85c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud558\ub290\ub77c \ubc88\uac70\ub85c\uc6b0\uc168\ub2e4\uba74, <strong>\uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138<\/strong>\ub85c \uc774\ub97c \ubcf8\uc810(\uc8fc\uc0ac\ubb34\uc18c) \ud558\ub098\ub85c \ubb36\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead><tr><th>\uad6c\ubd84<\/th><th>\ub0b4\uc6a9<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>\ub300\uc0c1<\/td><td>2\uac1c \uc774\uc0c1\uc758 \uc0ac\uc5c5\uc7a5\uc744 \uac00\uc9c4 \uc0ac\uc5c5\uc790<\/td><\/tr>\n<tr><td>\uc7a5\uc810<\/td><td>\uc138\uae08\uacc4\uc0b0\uc11c \uad00\ub9ac \uac04\uc18c\ud654 \u00b7 \ubd80\uac00\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80 \uc77c\uc6d0\ud654 \u00b7 \uc870\uae30\ud658\uae09 \ud6a8\uacfc<\/td><\/tr>\n<tr><td>\uc2e0\uccad \uc2dc\uae30<\/td><td>\uc801\uc6a9\ubc1b\uc73c\ub824\ub294 <strong>\uacfc\uc138\uae30\uac04 \uac1c\uc2dc 20\uc77c \uc804\uae4c\uc9c0<\/strong> \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc0ac\uc5c5\uc790\ub85c \ub4f1\ub85d<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>\ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138\uae30\uac04\uc740 1\uc6d4~6\uc6d4, 7\uc6d4~12\uc6d4\ub85c \ub098\ub269\ub2c8\ub2e4. \uc608\ucee8\ub300 \ub0b4\ub144 \uc0c1\ubc18\uae30\ubd80\ud130 \uc801\uc6a9\ubc1b\uc73c\ub824\uba74 <strong>\uadf8 \uacfc\uc138\uae30\uac04\uc774 \uc2dc\uc791\ub418\uae30 20\uc77c \uc804<\/strong>\uae4c\uc9c0 \uc2e0\uccad\uc744 \ub9c8\uccd0\uc57c \ud558\ubbc0\ub85c, \uc5f0\ub9d0 \uc804\uc5d0 \ubbf8\ub9ac \uc138\ubb34 \ub2f4\ub2f9\uc790\uc640 \uc0c1\uc758\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138\ub294 \uc758\ubb34\uac00 \uc544\ub2c8\ub77c \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc0ac\uc5c5\uc7a5\ubcc4 \ub9e4\uc785\u00b7\ub9e4\ucd9c \uad6c\uc870\uc5d0 \ub530\ub77c \uc870\uae30\ud658\uae09 \ud6a8\uacfc\uac00 \ud06c\uac8c \uac08\ub9ac\ubbc0\ub85c, \uc2e0\uccad \uc804\uc5d0 \uc6b0\ub9ac \uc0ac\uc5c5\uc7a5 \uad6c\uc131\uc73c\ub85c \uc720\u00b7\ubd88\ub9ac\ub97c \ucc28\uadfc\ucc28\uadfc \ub530\uc838 \ubcf4\uc2dc\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc5c5\ubb34\uc6a9 \ucc28\uac00 2\ub300 \uc774\uc0c1\uc778\ub370 \ubcf4\ud5d8\uc744 \uc548 \ub4e4\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p><strong>\ube44\uc6a9\uc774 \ud1b5\uc9f8\ub85c \ubd80\uc778\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc5c5\ubb34\uc6a9 \uc2b9\uc6a9\ucc28\uc758 \ucde8\ub4dd\u00b7\uc720\uc9c0\ube44\uc6a9(\uac10\uac00\uc0c1\uac01\ube44\u00b7\ub9ac\uc2a4\ub8cc\u00b7\ub80c\ud2b8\ube44\u00b7\uc720\ub958\ube44\u00b7\ubcf4\ud5d8\ub8cc\u00b7\uc218\uc120\ube44\u00b7\uc790\ub3d9\ucc28\uc138\u00b7\ud1b5\ud589\ub8cc \ub4f1)\uc744 \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ubc1b\uc73c\ub824\uba74 <strong>\uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8<\/strong>(\uc784\uc9c1\uc6d0 \ub4f1 \uc5c5\ubb34 \uad00\ub828\uc790\uac00 \uc6b4\uc804\ud560 \ub54c\ub9cc \ubcf4\uc0c1\ud558\ub294 \ubcf4\ud5d8)\uc5d0 \uac00\uc785\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead><tr><th>\uad6c\ubd84<\/th><th>\ub0b4\uc6a9<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>\ub300\uc0c1\uc790<\/td><td>\uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1 \uc885\uc0ac\uc790 \ub4f1, \uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc774 <strong>2\ub300 \uc774\uc0c1<\/strong>(1\ub300\uae4c\uc9c0\ub294 \uac00\uc785 \ubd88\ud544\uc694)<\/td><\/tr>\n<tr><td>\uc810\uac80 \uc0ac\ud56d<\/td><td>2\ub300\uc9f8\ubd80\ud130 \uac01 \ucc28\ub7c9\uc758 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785 \uc5ec\ubd80<\/td><\/tr>\n<tr><td>\ubbf8\uac00\uc785 \uc2dc<\/td><td>\uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1\uc740 \uad00\ub828 \ube44\uc6a9\uc744 <strong>\uc804\uc561 \ud544\uc694\uacbd\ube44 \ubd88\uc778\uc815<\/strong><\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>\uc6d0\ubb38 \uc791\uc131 \ub2f9\uc2dc(2022\ub144)\uc5d0\ub294 \ubbf8\uac00\uc785 \uc2dc \uad00\ub828 \ube44\uc6a9\uc758 50%\ub9cc \uc778\uc815\ub410\uc9c0\ub9cc, <strong>\uc138\ubc95 \uac1c\uc815\uc73c\ub85c 2024\ub144 \uadc0\uc18d\ubd84\ubd80\ud130 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1\uc740 \ubbf8\uac00\uc785 \ucc28\ub7c9\uc758 \ube44\uc6a9\uc744 \uc804\uc561 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud558\ub3c4\ub85d \uac15\ud654<\/strong>\ub410\uc2b5\ub2c8\ub2e4. \ub098\uc544\uac00 <strong>2026\ub144 \uadc0\uc18d\ubd84\ubd80\ud130\ub294 \ubaa8\ub4e0 \ubcf5\uc2dd\ubd80\uae30\uc758\ubb34\uc790<\/strong>\uac00 \ubbf8\uac00\uc785 \uc2dc \uc804\uc561 \ubd80\uc778 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uac19\uc740 \ucc28\ub7c9\uc774\ub77c\ub3c4 \uc774\ub807\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/strong> (\uc218\uce58 \ub300\ube44 \u00b7 \uc804\uc81c: 2\ub300\uc9f8 \uc5c5\ubb34\uc6a9 \ucc28\ub7c9, \uc5f0 \uad00\ub828\ube44\uc6a9 1,000\ub9cc\uc6d0)<\/p>\n<ul><li><strong>\uc5c5\ubb34\uc804\uc6a9\ubcf4\ud5d8 \ubbf8\uac00\uc785<\/strong> \u2192 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1\uc740 \ud544\uc694\uacbd\ube44 <strong>0\uc6d0<\/strong><\/li><li><strong>\uc5c5\ubb34\uc804\uc6a9\ubcf4\ud5d8 \uac00\uc785<\/strong> \u2192 \uc5c5\ubb34\uc0ac\uc6a9\ubd84\uc744 \uc815\uc0c1\uc801\uc73c\ub85c \ud544\uc694\uacbd\ube44 \uc778\uc815<\/li><\/ul>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc5f0\ub3c4 \uc911 \uac00\uc785\uc740 \uac00\uc785\uc77c \uc774\ud6c4 \uc9c0\ucd9c\ub9cc \uc778\uc815\ub429\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc5f0\ub3c4 \uc911\uc5d0 \uac00\uc785\ud558\uba74 <strong>\uac00\uc785\uc77c \uc774\ud6c4 \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\ub9cc<\/strong> \uacbd\ube44\ub85c \uc778\uc815\ub429\ub2c8\ub2e4. \ubbf8\uac00\uc785 \uc0c1\ud0dc\ub85c \ud55c \ud574\ub97c \ubcf4\ub0b4\uba74 \ub418\ub808 \ub300\ud45c\uc790\uc758 \uc18c\ub4dd\uc138 \ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc73c\ub2c8, 2\ub300\uc9f8 \ucc28\ub7c9\uc774 \uc788\ub2e4\uba74 \uc5f0\ub9d0 \uc804\uc5d0 \uac00\uc785 \uc5ec\ubd80\ubd80\ud130 \ud655\uc778\ud574 \ub450\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ud1f4\uc9c1\uc5f0\uae08(DC)\uc740 \uc65c 12\uc6d4 \uc548\uc5d0 \ub123\uc5b4\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc5f0\ub0b4 \ubd88\uc785\ubd84\ub9cc \uadf8 \ud574 \uacbd\ube44\ub85c \uc778\uc815\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> \uc0ac\uc5c5\uc790\uac00 \uae08\uc735\uae30\uad00\uc758 \ud655\uc815\uae30\uc5ec\ud615(DC\ud615) \ud1f4\uc9c1\uc5f0\uae08\uc5d0 \ubd88\uc785\ud55c \uae08\uc561\uc740 <strong>\uc804\uc561 \ud544\uc694\uacbd\ube44\ub85c \ucc98\ub9ac<\/strong>\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubd88\uc785\uc744 \ub9c8\uccd0\uc57c \ud574\ub2f9 \uc5f0\ub3c4 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc5d0\uc11c \uacbd\ube44\ub85c \ubc18\uc601\ub429\ub2c8\ub2e4. \uc18c\ub4dd\uc774 \ud070 \ud574\uc77c\uc218\ub85d \uc5f0\ub9d0 \ubd88\uc785\uc73c\ub85c \uacfc\uc138\ud45c\uc900\uc744 \ub0ae\ucd94\ub294 \ud6a8\uacfc\uac00 \ud07d\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c55\uc870 \ub4f1<\/strong> \u2014 DC\ud615\u00b7DB\ud615 \ud1f4\uc9c1\uc5f0\uae08\uc758 \uacbd\ube44 \uc778\uc815 \ucc28\uc774<\/summary>\n<p>DC\ud615 \ud1f4\uc9c1\uc5f0\uae08\uc740 \uc0ac\uc6a9\uc790\uac00 \ubd80\ub2f4\ud55c \ubd80\ub2f4\uae08\uc774 \uc804\uc561 \uc190\uae08\u00b7\ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ub418\ub294 \ubc18\uba74, \ud655\uc815\uae09\uc5ec\ud615(DB\ud615)\uc740 \ubcc4\ub3c4\uc758 \uc190\uae08\uc0b0\uc785 \ud55c\ub3c4 \uacc4\uc0b0\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc6b0\ub9ac \uc0ac\uc5c5\uc7a5\uc774 \uc5b4\ub5a4 \uc720\ud615\uc778\uc9c0\uc5d0 \ub530\ub77c \uc5f0\ub9d0 \ubd88\uc785 \uc804\ub7b5\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc5f0\uad6c\uac1c\ubc1c \uc138\uc561\uacf5\uc81c\ub294 \uc11c\ub958 \uc5c6\uc774\ub3c4 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\ubc1b\ub354\ub77c\ub3c4 \ub098\uc911\uc5d0 \ubd80\uc778\ub420 \uc704\ud5d8\uc774 \ud07d\ub2c8\ub2e4.<\/strong> \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\uba74 <strong>\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\uc640 \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c<\/strong>\ub97c \uc791\uc131\ud574 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uacfc\uc138\uad00\uccad\uc758 \uc0ac\ud6c4\uac80\uc99d\uc774 \uac15\ud654\ub418\uba74\uc11c, \uc2e4\uc81c \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c \ud65c\ub3d9\uc744 \uc99d\uba85\ud560 \uc11c\ub958\uac00 \uc5c6\uc73c\uba74 \uacf5\uc81c\ub97c \ucd94\uc9d5\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uae30\ub85c \ud588\ub2e4\uba74 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc804\uae4c\uc9c0 \uad00\ub828 \uc11c\ub958\ub97c \uac16\ucdb0 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uacf5\uc81c \uae08\uc561\uc774 \ud074\uc218\ub85d \uc0ac\ud6c4\uac80\uc99d \ub300\uc0c1\uc774 \ub418\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c\ub97c \ub450\uace0 \uc788\ub2e4\uba74 \ud504\ub85c\uc81d\ud2b8\ubcc4 \uacc4\ud68d\uc11c\u00b7\uacb0\uacfc\ubcf4\uace0\uc11c, \ucc38\uc5ec \uc778\ub825\uc758 \ud65c\ub3d9 \ub0b4\uc5ed\uc744 \uadf8\ub54c\uadf8\ub54c \ub0a8\uaca8 \ub450\ub294 \uac83\uc774 \uac00\uc7a5 \ud655\uc2e4\ud55c \ub300\ube44\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4173.png\" alt=\"\uc5c5\ubb34\uc6a9 \uc2b9\uc6a9\ucc28 2\ub300\uc9f8 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \ubbf8\uac00\uc785 \uc2dc \uad00\ub828 \ube44\uc6a9 \uc804\uc561(\uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1) \ud544\uc694\uacbd\ube44 \ubd88\uc778\uc815 \u2014 \ubbf8\uac00\uc785 0\uc6d0 \ub300 \uac00\uc785 \uc815\uc0c1 \uc778\uc815, \uc801\uc6a9 \ud655\ub300\ub294 2024\ub144 \uc131\uc2e4\uc2e0\uace0\u00b7\uc804\ubb38\uc9c1\uc5d0\uc11c 2026\ub144 \ubaa8\ub4e0 \ubcf5\uc2dd\ubd80\uae30\uc758\ubb34\uc790\ub85c\" class=\"wp-image-4846\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4173.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4173-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4173-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4173-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \ubbf8\uac00\uc785\uc740 \ud544\uc694\uacbd\ube44 0\uc6d0, \uac00\uc785\uc740 \uc815\uc0c1 \uc778\uc815 \u2014 2024\ub144 \uc131\uc2e4\uc2e0\uace0\u00b7\uc804\ubb38\uc9c1\uc5d0\uc11c 2026\ub144 \ubaa8\ub4e0 \ubcf5\uc2dd\ubd80\uae30\uc758\ubb34\uc790\ub85c \ud655\ub300.<\/figcaption><\/figure>\n\n\n<h2>12\uc6d4 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub294 \uc5b4\ub5a4 \uc21c\uc11c\ub85c \uc900\ube44\ud558\ub294\uac00<\/h2>\n<ol><li><strong>\uc0ac\uc5c5\uc7a5\uc774 2\uacf3 \uc774\uc0c1\uc778\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ud574\ub2f9\ud558\uba74 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc801\uc6a9 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4(\uacfc\uc138\uae30\uac04 \uac1c\uc2dc 20\uc77c \uc804\uae4c\uc9c0 \uc2e0\uccad).<\/li><li><strong>\uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc774 2\ub300 \uc774\uc0c1\uc778\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> 2\ub300\uc9f8\ubd80\ud130 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785 \uc5ec\ubd80\ub97c \uc810\uac80\ud569\ub2c8\ub2e4.<\/li><li><strong>DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd88\uc785\uc744 12\uc6d4 31\uc77c\uae4c\uc9c0 \ub9c8\uce69\ub2c8\ub2e4.<\/strong><\/li><li><strong>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \ub300\uc0c1\uc774\uba74 \uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c\ub97c \uad6c\ube44\ud569\ub2c8\ub2e4.<\/strong><\/li><\/ol>\n\n<h2>\ud55c\ub208\uc5d0 \uc815\ub9ac<\/h2>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4173.png\" alt=\"\uac1c\uc778\uc0ac\uc5c5\uc790 12\uc6d4 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 4\uac00\uc9c0 \u2014 \uc0ac\uc5c5\uc7a5 2\uacf3 \uc774\uc0c1\uc774\uba74 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138(\uacfc\uc138\uae30\uac04 \uac1c\uc2dc 20\uc77c \uc804 \uc2e0\uccad), \uc5c5\ubb34\uc6a9 \ucc28 2\ub300\uc9f8 \uc5c5\ubb34\uc804\uc6a9\ubcf4\ud5d8 \uac00\uc785, DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubd88\uc785, \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uacc4\ud68d\uc11c\u00b7\ubcf4\uace0\uc11c \uad6c\ube44\" class=\"wp-image-4847\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4173.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4173-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4173-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4173-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac1c\uc778\uc0ac\uc5c5\uc790 12\uc6d4 \uccb4\ud06c\ub9ac\uc2a4\ud2b8 \u2014 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc2e0\uccad \u00b7 \uc5c5\ubb34\uc804\uc6a9\ubcf4\ud5d8 \uac00\uc785 \u00b7 DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd88\uc785 \u00b7 \uc5f0\uad6c\uac1c\ubc1c \uc11c\ub958 \uad6c\ube44.<\/figcaption><\/figure>\n\n\n<!-- \u2464 FAQ -->\n<h2>\uc815\ub9ac \u2014 \uac1c\uc778\uc0ac\uc5c5\uc790 \uc5f0\ub9d0 \uc808\uc138\ub294 \ubb34\uc5c7\ubd80\ud130 \ucc59\uae30\ub294\uac00<\/h2>\n<p><strong>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uc5f0\ub9d0 \uc808\uc138\ub294 12\uc6d4 \uc548\uc5d0 \uc9d1\ud589\uc744 \ub05d\ub0b4\uc57c \uc774\ub4ec\ud574 \uc2e0\uace0\uc5d0\uc11c \uc778\uc815\ub429\ub2c8\ub2e4.<\/strong> \uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc774 2\ub300 \uc774\uc0c1\uc774\uba74 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785 \uc5ec\ubd80\ubd80\ud130 \ud655\uc778\ud558\uace0(\ubbf8\uac00\uc785\uc740 \uad00\ub828 \ube44\uc6a9 \uc804\uc561 \ubd80\uc778), \ud1f4\uc9c1\uc5f0\uae08 \ubd88\uc785\uacfc \uc5f0\uad6c\uac1c\ubc1c \uc11c\ub958\ub294 \uc5f0\ub0b4\uc5d0 \ub9c8\ubb34\ub9ac\ud574\uc57c \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc2e0\uccad, \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785, DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd88\uc785, \uc5f0\uad6c\uac1c\ubc1c \uc11c\ub958 \uad6c\ube44 \u2014 \ub124 \uac00\uc9c0 \ubaa8\ub450 12\uc6d4\uc744 \ub118\uae30\uba74 \uc774\ub4ec\ud574 \uc2e0\uace0\uc5d0\uc11c \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uc5f0\ub9d0 \uc804\uc5d0 \ud574\ub2f9 \uc5ec\ubd80\ub97c \uc810\uac80\ud574 \ub450\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\uc5f0\ub9d0\uc774 \ucf54\uc55e\uc774\ub77c \ubb34\uc5c7\ubd80\ud130 \uc190\ub300\uc57c \ud560\uc9c0 \ub9c9\ub9c9\ud558\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uadc0\uc0ac \uc0c1\ud669\uc5d0 \ub9de\ub294 12\uc6d4 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub97c \ud568\uaed8 \uc815\ub9ac\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details><summary>\uac1c\uc778\uc0ac\uc5c5\uc790\ub3c4 \uc5f0\ub9d0\uc5d0 \ucc59\uae38 \uc808\uc138 \ud56d\ubaa9\uc774 \uc788\ub098\uc694?<\/summary><p>\uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc2e0\uccad, \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785, DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd88\uc785, \uc5f0\uad6c\uac1c\ubc1c \uc11c\ub958 \uad6c\ube44\ub294 12\uc6d4\uc744 \ub118\uae30\uba74 \uc774\ub4ec\ud574 \uc2e0\uace0\uc5d0\uc11c \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138\ub294 \uc5b8\uc81c\uae4c\uc9c0 \uc2e0\uccad\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \ubd80\uac00\uac00\uce58\uc138 \uacfc\uc138\uae30\uac04\uc774 \uc2dc\uc791\ub418\uae30 20\uc77c \uc804\uae4c\uc9c0 \uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \uc0ac\uc5c5\uc790\ub85c \ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uccad\uc740 \uc758\ubb34\uac00 \uc544\ub2c8\ub77c \uc0ac\uc5c5\uc790\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc774 1\ub300\ubfd0\uc774\uc5b4\ub3c4 \uc5c5\ubb34\uc804\uc6a9\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>1\ub300\uae4c\uc9c0\ub294 \uac00\uc785\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\ub2e4. 2\ub300\uc9f8\ubd80\ud130 \uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8 \uac00\uc785 \uc5ec\ubd80\uac00 \ube44\uc6a9\ucc98\ub9ac\uc5d0 \uc601\ud5a5\uc744 \uc90d\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5c5\ubb34\uc804\uc6a9\uc790\ub3d9\ucc28\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\uc9c0 \uc54a\uc73c\uba74 \uc5bc\ub9c8\ub098 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<\/summary><p>2024\ub144 \uadc0\uc18d\ubd84\ubd80\ud130 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc790\u00b7\uc804\ubb38\uc9c1\uc740 \ubbf8\uac00\uc785 \ucc28\ub7c9\uc758 \uad00\ub828 \ube44\uc6a9\uc744 \uc804\uc561 \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. 2026\ub144 \uadc0\uc18d\ubd84\ubd80\ud130\ub294 \ubaa8\ub4e0 \ubcf5\uc2dd\ubd80\uae30\uc758\ubb34\uc790\ub85c \ud655\ub300\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\ub3c4 \uc911\uac04\uc5d0 \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\ub3c4 \uadf8 \ud574 \ube44\uc6a9\uc744 \ub2e4 \uc778\uc815\ubc1b\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uac00\uc785\uc77c \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\ub9cc \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ub429\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc5f0\ucd08 \ub610\ub294 \uc5f0\ub9d0 \uc804\uc5d0 \ubbf8\ub9ac \uac00\uc785\ud558\ub294 \ud3b8\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>DC\ud615 \ud1f4\uc9c1\uc5f0\uae08\uc740 \uc5bc\ub9c8\uae4c\uc9c0 \uacbd\ube44\ub85c \uc778\uc815\ub418\ub098\uc694?<\/summary><p>\uc0ac\uc5c5\uc790\uac00 \ubd88\uc785\ud55c DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd80\ub2f4\uae08\uc740 \uc804\uc561 \ud544\uc694\uacbd\ube44\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e8, 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubd88\uc785\uc744 \ub9c8\uccd0\uc57c \uadf8 \ud574 \uacbd\ube44\ub85c \ubc18\uc601\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc73c\ub824\uba74 \uc5b4\ub5a4 \uc11c\ub958\uac00 \ud544\uc694\ud55c\uac00\uc694?<\/summary><p>\uc5f0\uad6c\uac1c\ubc1c\uacc4\ud68d\uc11c\uc640 \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc0ac\ud6c4\uac80\uc99d\uc774 \uac15\ud654\ub3fc, \ud65c\ub3d9\uc744 \uc99d\uba85\ud560 \uc11c\ub958\uac00 \uc5c6\uc73c\uba74 \uacf5\uc81c\uac00 \ucd94\uc9d5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc774 \ud56d\ubaa9\ub4e4\uc744 12\uc6d4\uc774 \uc9c0\ub098\uc11c \ucc59\uae30\uba74 \uc548 \ub418\ub098\uc694?<\/summary><p>\ubd88\uc785\u00b7\uac00\uc785\ucc98\ub7fc \uc9d1\ud589\uc774 \ud544\uc694\ud55c \ud56d\ubaa9\uc740 12\uc6d4 31\uc77c\uc774 \uc9c0\ub098\uba74 \uadf8 \ud574 \uc2e0\uace0\uc5d0 \ubc18\uc601\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc11c\ub958 \uad6c\ube44\ub3c4 \ubbf8\ub9ac \ud574 \ub458\uc218\ub85d \uc0ac\ud6c4\uac80\uc99d\uc5d0 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubc95\uc778 CEO \uccb4\ud06c\ub9ac\uc2a4\ud2b8\uc640 \uac1c\uc778\uc0ac\uc5c5\uc790 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub294 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00\uc694?<\/summary><p>\ubc95\uc778\uc740 \ubc95\uc778\uc138\u00b7\uc911\uac04\uc608\ub0a9\u00b7\uac00\uc9c0\uae09\uae08 \ub4f1 \ubc95\uc778 \ud2b9\uc720 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\ubcf5\uc2dd\ubd80\uae30\uc758\ubb34\uc790 2026\ub144 \uadc0\uc18d\ubd84\ubd80\ud130 \ud655\ub300) \u2014 law.go.kr<br>\n\u00b7 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c8\uc870(\uc0ac\uc5c5\uc790\ub2e8\uc704\uacfc\uc138 \u2014 \uacfc\uc138\uae30\uac04 \uac1c\uc2dc 20\uc77c \uc804 \ub4f1\ub85d) \u2014 law.go.kr<br>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c55\uc870 \ub4f1(DC\ud615 \ud1f4\uc9c1\uc5f0\uae08 \ubd80\ub2f4\uae08 \ud544\uc694\uacbd\ube44) \u2014 law.go.kr<br>\n\u00b7 \uad6d\uc138\uccad \uc548\ub0b4 \u2014 nts.go.kr<\/p>\n<p>\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>\uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \uc5f0\ub9d0 \uc808\uc138\ub294 \ub300\ubd80\ubd84 12\uc6d4 \uc548\uc5d0 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