{"id":4203,"date":"2026-06-08T09:30:00","date_gmt":"2026-06-08T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/startup-company-tax-reduction-guide\/"},"modified":"2026-09-11T11:50:35","modified_gmt":"2026-09-11T02:50:35","slug":"startup-company-tax-reduction-guide","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/startup-company-tax-reduction-guide\/","title":{"rendered":"\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74, 5\ub144\uac04 \ucd5c\ub300 100% \uac10\uba74 \uc694\uac74"},"content":{"rendered":"<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce585(_a) 2026-07-28 | post_id=4203 | slug(\ubd88\ubcc0)=startup-company-tax-reduction-guide | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 -->\n<!-- \uac80\uc218 \uad50\uc815 \ubcd1\ud569 v2 2026-07-28 | \uac80\uc218 \ub9ac\ud3ec\ud2b8 = \uac80\uc218\/output\/reports\/retrofit_batch5\/4203_law-report.md(2026-07-15 \u274c2) + 4203_recheck.md(2026-07-28 \u274c2 \uc794\uc874 \ud655\uc778) \ubc18\uc601 | \uc218\uce58 = \ub9ac\ud3ec\ud2b8 Tier-1 \ud655\ubcf4\uac12\ub9cc \uc0ac\uc6a9(\uc870\ud2b9\ubc95 \u00a76\u24601\ud638\ub098\ubaa9 \u2014 \uccad\ub144 100\u00b775\u00b750% \/ \uc77c\ubc18 50\u00b725%\u00b7\uacfc\ubc00 \ubc30\uc81c) | '\uc804\uc0ac \uc790\ub8cc' \uc794\uc7ac = \ubca0\uc774\uc2a4(v1)\uc5d0\uc11c \uc774\ubbf8 \uc81c\uac70\ub428 \ud655\uc778 | \ubcf8\ubb38 \ub2e4\uc774\uc5b4\uadf8\ub7a8 2\uc885 \uad6c \uc218\uce58 \u2014 \uc7ac\uc81c\uc791 \ud544\uc694 -->\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>\ucc3d\uc5c5\uae30\uc5c5\uc740 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc73c\ub85c \ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138\ub97c \ucd5c\ub300 100%\uc5d0\uc11c 25%\uae4c\uc9c0 \uac10\uba74\ubc1b\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870).<\/strong> \uac10\uba74\uc728\uc740 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80\u00b7\uc5c5\uc885\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70, 100%\u00b775%\u00b750%\uc758 \ub192\uc740 \uad6c\uac04\uc740 \uccad\ub144\ucc3d\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n  <p><strong>\uac10\uba74\uc728 \u2014 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\ubcc4<\/strong><\/p>\n  <ul>\n    <li>2025.12.31 \uc774\uc804 \ucc3d\uc5c5 \u2014 \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc678 \uccad\ub144\ucc3d\uc5c5 100%, \uadf8 \uc678 50% \ub4f1<\/li>\n    <li>2026.1.1 \uc774\ud6c4 \ucc3d\uc5c5 \u2014 \uccad\ub144\ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 100%\u00b7\uc218\ub3c4\uad8c(\uacfc\ubc00\u00b7\uc778\uad6c\uac10\uc18c \uc81c\uc678) 75%\u00b7\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed 50%, \uc77c\ubc18(\ube44\uccad\ub144) \ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 50%\u00b7\uc218\ub3c4\uad8c 25%(\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \uac10\uba74 \ub300\uc0c1 \uc544\ub2d8)<\/li>\n    <li>\uac10\uba74\uae30\uac04\uc740 \ucd5c\ucd08 \uc18c\ub4dd \ubc1c\uc0dd \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 5\ub144<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ubc30\uc81c \uc694\uac74\uacfc \uc2e0\uace0 \ubc18\uc601<\/strong><\/p>\n  <ul>\n    <li><strong>\uacfc\uc138\uc5f0\ub3c4\ubcc4 \uac10\uba74 \ud55c\ub3c4 5\uc5b5\uc6d0<\/strong> \u2014 \uac10\uba74\uc728\uc774 100%\ub77c\ub3c4 \ud55c \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uac10\uba74\ubc1b\ub294 \uc138\uc561\uc758 \ud569\uacc4\uac00 5\uc5b5\uc6d0\uc744 \ub118\uc73c\uba74 \uadf8 \ucd08\uacfc\ubd84\uc740 \uac10\uba74\ub418\uc9c0 \uc54a\uc74c(\uc870\ud2b9\ubc95 \u00a76\u246c)<\/li>\n    <li><strong>\uc801\uc6a9\uae30\ud55c(\uc77c\ubab0) 2027\ub144 12\uc6d4 31\uc77c<\/strong> \u2014 \uadf8\ub0a0\uae4c\uc9c0 \ucc3d\uc5c5\ud55c \uae30\uc5c5\ub9cc \ub300\uc0c1\uc774\ubbc0\ub85c \ucc3d\uc5c5 \uc2dc\uc810 \uc790\uccb4\uac00 \uc694\uac74(\uc870\ud2b9\ubc95 \u00a76\u2460)<\/li>\n    <li>\uae30\uc874 \uc0ac\uc5c5 \uc2b9\uacc4\u00b7\uc778\uc218\u00b7\ud615\ud0dc \ubcc0\uacbd \ub4f1 \uc2e4\uc9c8\uc801 \uc2e0\uaddc \ucc3d\uc5c5\uc774 \uc544\ub2c8\uba74 \uac10\uba74\uc774 \ubc30\uc81c\ub420 \uc218 \uc788\uc74c<\/li>\n    <li>\uac10\uba74\uc740 \uc2e0\uace0\uc11c\uc5d0 \ubc18\uc601\ud574\uc57c \uc801\uc6a9 \u2014 \ucc3d\uc5c5 \ud615\ud0dc\u00b7\uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\u00b7\ubca4\ucc98\ud655\uc778 \uc5ec\ubd80\ub97c \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \ubbf8\ub9ac \uc804\ub2ec<\/li>\n  <\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 [{&#8216;\uc131\uba85&#8217;: &#8216;\uae40\ud574\uc778&#8217;, &#8216;\uc790\uaca9&#8217;: &#8216;\uc138\ubb34\uc0ac&#8217;, &#8216;\uc804\ubb38\ubd84\uc57c&#8217;: &#8221;, &#8216;\uc57d\ub825URL&#8217;: &#8221;, &#8216;sameAs&#8217;: [], &#8216;\uc801\uc6a9\ud2b8\ub799&#8217;: [&#8216;manual&#8217;, &#8216;auto-\uc2e4\uac80\uc218\ubd84&#8217;], &#8216;_\ub4f1\uc7ac&#8217;: &#8216;2026-09-09 \ud574\uc778 Q2 \uacb0\uc815 \u2014 \uc138\ubb34\uc0ac \uc790\uaca9 \ubcf4\uc720 \ud655\uc778&#8217;}] \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-08-06 \u00b7 <strong>2026\ub144 8\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\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>\ucc3d\uc5c5\uc744 \uc55e\ub450\uace0 <strong>\uc5b4\ub5a4 \uc138\uc561\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0<\/strong> \ub2e8\uacc4\ubcc4\ub85c \ud655\uc778\ud558\ub824\ub294 \uc608\ube44 \ucc3d\uc5c5 \ub300\ud45c<\/li>\n    <li>\uccab \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \uc55e\ub450\uace0 <strong>\uac10\uba74 \ud56d\ubaa9\uc744 \ube60\ub728\ub9b4\uae4c \uac71\uc815<\/strong>\uc778 \ucd08\uae30 \ucc3d\uc5c5\uc790<\/li>\n    <li>\ubca4\ucc98\u00b7\uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \ub4f1 <strong>\uc5c5\uc885 \ud2b9\uc131\uc5d0 \ub9de\ub294 \uac10\uba74\uae4c\uc9c0<\/strong> \ucc59\uae30\ub824\ub294 \ub300\ud45c<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 -->\n<p><strong>\ucc3d\uc5c5\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc740 &#8216;\uc2e0\uccad&#8217;\ubcf4\ub2e4 &#8216;\uc694\uac74 \uad00\ub9ac&#8217;\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \ucc3d\uc5c5 \ucd08\uae30\uc5d0\ub294 &#8220;\uc801\uc790\ub77c \ub0bc \uc138\uae08\ub3c4 \uc5c6\ub294\ub370 \uac10\uba74\uc774 \ubb34\uc2a8 \uc18c\uc6a9&#8221;\uc774\ub77c\uace0 \ub118\uae30\uae30 \uc27d\uc9c0\ub9cc, \uc138\uc561\uac10\uba74\uc740 \ud751\uc790 \uc804\ud658 \uc774\ud6c4 \uba87 \ub144\uac04 \uc138\ubd80\ub2f4\uc744 \ud06c\uac8c \uc904\uc5ec \uc8fc\ub294 \uc81c\ub3c4\ub77c \ucc3d\uc5c5 \uc2dc\uc810\ubd80\ud130 \uc694\uac74\uc744 \ub9de\ucdb0 \ub450\ub294 \uac83\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \ucc3d\uc5c5 \uc2dc\uc810, \uc0ac\uc5c5\uc7a5 \uc704\uce58, \uc5c5\uc885, \uadf8\ub9ac\uace0 \uccad\ub144\ucc3d\uc5c5 \ud574\ub2f9 \uc5ec\ubd80\ub97c \uc5b4\ub5bb\uac8c \uc815\ud558\ub290\ub0d0\uc5d0 \ub530\ub77c \ubc1b\uc744 \uc218 \uc788\ub294 \uac10\uba74\uc774 \ub2ec\ub77c\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\ucc3d\uc5c5\uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc138\uc561\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\uac00\uc7a5 \ub300\ud45c\uc801\uc778 \uac83\uc740 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc785\ub2c8\ub2e4.<\/strong> \uc694\uac74\uc744 \uac16\ucd98 \ucc3d\uc5c5\uae30\uc5c5\uc740 \ucc3d\uc5c5 \ud6c4 \uc77c\uc815 \uae30\uac04 \ub3d9\uc548 \ubc95\uc778\uc138 \ub610\ub294 \uc18c\ub4dd\uc138\ub97c \uac10\uba74\ubc1b\uc2b5\ub2c8\ub2e4. \ucc3d\uc5c5 \ub2e8\uacc4\uc5d0\uc11c \ucc59\uae38 \uc218 \uc788\ub294 \uac10\uba74\uc740 \ud06c\uac8c \ub2e4\uc74c\uacfc \uac19\uc774 \ub098\ub269\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uc720\ud615<\/th><th>\uac1c\uc694<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74<\/td><td>\uc694\uac74\uc744 \uac16\ucd98 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5\uc758 \uc138\uc561\uc744 5\ub144\uac04 \uac10\uba74<\/td><\/tr>\n    <tr><td>\uccad\ub144\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5<\/td><td>\uccad\ub144\uc774 \ucc3d\uc5c5\ud55c \uacbd\uc6b0 \ub354 \ub192\uc740 \uac10\uba74\uc728 \uc801\uc6a9<\/td><\/tr>\n    <tr><td>\ubca4\ucc98\u00b7\uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \ub4f1<\/td><td>\ubca4\ucc98\uae30\uc5c5 \ud655\uc778, \uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \uad00\ub828 \ub4f1 \uc5c5\uc885\u00b7\uc778\uc99d \uae30\ubc18 \uac10\uba74<\/td><\/tr>\n  <\/tbody>\n<\/table>\n\n<h2>\uac10\uba74\uc728\uc740 \uc5bc\ub9c8\ub098 \ub418\ub294\uac00<\/h2>\n<p><strong>\ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ucd5c\ub300 100%\uc5d0\uc11c 25%\uae4c\uc9c0 \uac10\uba74\ub429\ub2c8\ub2e4.<\/strong> \uac10\uba74 \ud3ed\uc740 \ucc3d\uc5c5 \uc2dc\uc810\uacfc \uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed, \uadf8\ub9ac\uace0 <strong>\uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80<\/strong>\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. 100%\u00b775% \uad6c\uac04\uc740 \uccad\ub144\ucc3d\uc5c5\uc5d0 \ud55c\uc815\ub418\uace0, 50%\ub294 \uccad\ub144\ucc3d\uc5c5(\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed)\uacfc \uc77c\ubc18 \ucc3d\uc5c5(\uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed)\uc5d0\ub3c4 \ud568\uaed8 \uc801\uc6a9\ub418\uba70, \uadf8 \ubc16\uc758 \uad6c\uac04\uc5d0\uc11c\ub294 \uc77c\ubc18(\ube44\uccad\ub144) \ucc3d\uc5c5\uc758 \uac10\uba74\uc728\uc774 \ub354 \ub0ae\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc720\ud615<\/th><th>\uac10\uba74\uc728(\uc9c0\uc5ed\ubcc4)<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>2025.12.31 \uc774\uc804 \ucc3d\uc5c5<\/td><td>\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc678 \uccad\ub144\ucc3d\uc5c5 100% \/ \uadf8 \uc678 50% \ub4f1<\/td><\/tr>\n    <tr><td>2026.1.1 \uc774\ud6c4 \ucc3d\uc5c5 \u2014 \uccad\ub144\ucc3d\uc5c5<\/td><td>\uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 100% \/ \uc218\ub3c4\uad8c(\uacfc\ubc00\u00b7\uc778\uad6c\uac10\uc18c \uc81c\uc678) 75% \/ \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed 50%<\/td><\/tr>\n    <tr><td>2026.1.1 \uc774\ud6c4 \ucc3d\uc5c5 \u2014 \uc77c\ubc18(\ube44\uccad\ub144) \ucc3d\uc5c5<\/td><td>\uc218\ub3c4\uad8c \uc678\u00b7\uc218\ub3c4\uad8c \uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 50% \/ \uc218\ub3c4\uad8c(\uacfc\ubc00\u00b7\uc778\uad6c\uac10\uc18c \uc81c\uc678) 25% \/ \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \uac10\uba74 \ub300\uc0c1 \uc544\ub2d8<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uac10\uba74\uc728 100%\ub77c\ub3c4 \ud55c \ud574 5\uc5b5\uc6d0\uae4c\uc9c0\uc785\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\ud45c\uc758 \uac10\uba74\uc728\uc740 \uc138\uc561\uc5d0 \uacf1\ud558\ub294 \ube44\uc728\uc774\uace0, \uadf8 \uacb0\uacfc\uc5d0\ub294 \ubcc4\ub3c4\uc758 <strong>\uae08\uc561 \ud55c\ub3c4<\/strong>\uac00 \uac78\ub9bd\ub2c8\ub2e4. \ud55c \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc73c\ub85c \uac10\uba74\ubc1b\ub294 \uc138\uc561\uc758 \ud569\uacc4\uac00 <strong>5\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\uba74 \uadf8 \ucd08\uacfc\ubd84\uc740 \uac10\uba74\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/strong>(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870 \uc81c13\ud56d). \uc774\uc775 \uaddc\ubaa8\uac00 \ud070 \ucc3d\uc5c5\uae30\uc5c5\uc774\ub77c\uba74 &#8220;100% \uac10\uba74&#8221;\uc744 \uc804\uc561 \uba74\uc138\ub85c \ubc1b\uc544\ub4e4\uc774\uc9c0 \ub9d0\uace0, \ud55c\ub3c4\uc5d0 \uac78\ub9ac\ub294 \uc2dc\uc810\ubd80\ud130\uc758 \uc138\ubd80\ub2f4\uc744 \ud568\uaed8 \uacc4\uc0b0\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \u00a76<\/strong> \u2014 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74<\/summary>\n<p>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc740 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870\uc5d0 \uadfc\uac70\ud558\uba70, \uac10\uba74\uae30\uac04\uc740 \ucd5c\ucd08 \uc18c\ub4dd \ubc1c\uc0dd \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 5\ub144\uc785\ub2c8\ub2e4. \uc9c0\uc5ed\uc694\uac74\uc740 \uc2e4\uc81c\ub85c \uadf8 \uc9c0\uc5ed\uc5d0\uc11c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uac83\uc744 \uc804\uc81c\ub85c \ud558\uba70, 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucc3d\uc5c5\ubd84\ubd80\ud130\ub294 \uac10\uba74\uc728\uc774 \uccad\ub144\ucc3d\uc5c5 100%\u00b775%\u00b750%, \uc77c\ubc18 \ucc3d\uc5c5 50%\u00b725%(\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc740 \uac10\uba74 \ubc30\uc81c)\ub85c \uc138\ubd84\ud654\ub429\ub2c8\ub2e4.<\/p>\n<p>\uac19\uc740 \uc870\uc5d0\ub294 \uac10\uba74\uc728 \ud45c\ub9cc \ubd10\uc11c\ub294 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\ub294 \uc870\ud56d\uc774 \uba87 \uac1c \ub354 \uc788\uc2b5\ub2c8\ub2e4. \u2460<strong>\uc18c\uaddc\ubaa8 \ucc3d\uc5c5\uae30\uc5c5 \ud2b9\ub840<\/strong>(\uc81c6\ud56d) \u2014 \uc5f0 \ud658\uc0b0 \uc218\uc785\uae08\uc561\uc774 1\uc5b54\ubc31\ub9cc\uc6d0 \uc774\ud558\uc778 \uacfc\uc138\uc5f0\ub3c4\ub77c\uba74, 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucc3d\uc5c5\ubd84\uc740 \uccad\ub144\ucc3d\uc5c5\uc774 \uc544\ub2c8\uc5b4\ub3c4 \uc9c0\uc5ed\uc5d0 \ub530\ub77c 100%\u00b775%\u00b750% \uac10\uba74\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \u2461<strong>\uace0\uc6a9 \uc99d\uac00 \uc2dc \ucd94\uac00 \uac10\uba74<\/strong>(\uc81c7\ud56d) \u2014 \uc5c5\uc885\ubcc4 \ucd5c\uc18c\uace0\uc6a9\uc778\uc6d0 \uc774\uc0c1\uc744 \uace0\uc6a9\ud558\uace0 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc9c1\uc804 \uacfc\uc138\uc5f0\ub3c4\ubcf4\ub2e4 \ub298\uba74 \uadf8 \uc99d\uac00\uc728\ub9cc\ud07c \uac10\uba74\uc728\uc744 \ub354\ud574 \uc8fc\uba70, \ud55c\ub3c4\ub294 50%p(75% \uac10\uba74 \uc5f0\ub3c4\ub294 25%p)\uc785\ub2c8\ub2e4. \ub2e4\ub9cc 100% \uac10\uba74\uc744 \ubc1b\ub294 \uacfc\uc138\uc5f0\ub3c4\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u2462<strong>\uacfc\uc138\uc5f0\ub3c4\ubcc4 5\uc5b5\uc6d0 \ud55c\ub3c4<\/strong>(\uc81c13\ud56d) \u2014 \uc704 \uaddc\uc815\ub4e4\ub85c \uac10\uba74\ubc1b\ub294 \uc138\uc561\uc758 \ud569\uacc4\uac00 \ud55c \uacfc\uc138\uc5f0\ub3c4\uc5d0 5\uc5b5\uc6d0\uc744 \ub118\uc73c\uba74 \ucd08\uacfc\ubd84\uc740 \uac10\uba74\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc5b4\ub5a4 \uc694\uac74\uc744 \uac16\ucdb0\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\ucc3d\uc5c5 \uc815\uc758\u00b7\uc5c5\uc885\u00b7\uc9c0\uc5ed \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc138 \uac00\uc9c0\ub97c \ubbf8\ub9ac \uc810\uac80\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\ucc3d\uc5c5\uae30\uc5c5 \uac10\uba74, \uc774\ub807\uac8c \uc810\uac80\ud569\ub2c8\ub2e4<\/strong> (\uc694\uac74 \uccb4\ud06c\ub9ac\uc2a4\ud2b8)<\/p>\n<ol>\n  <li><strong>\ucc3d\uc5c5 \uc694\uac74<\/strong> \u2014 \uae30\uc874 \uc0ac\uc5c5\uc758 \uc2b9\uacc4\u00b7\uc778\uc218\u00b7\ud615\ud0dc \ubcc0\uacbd\uc774 \uc544\ub2cc &#8216;\uc0c8\ub85c\uc6b4 \ucc3d\uc5c5&#8217;\uc778\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n  <li><strong>\uc5c5\uc885 \uc694\uac74<\/strong> \u2014 \uac10\uba74 \ub300\uc0c1 \uc5c5\uc885\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4(\uc77c\ubd80 \uc5c5\uc885\uc740 \uc81c\uc678).<\/li>\n  <li><strong>\uc9c0\uc5ed \uc694\uac74<\/strong> \u2014 \uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\uacfc \uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80\uac00 \uc5b4\ub290 \uac10\uba74\uc728 \uad6c\uac04\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc2b9\uacc4\u00b7\uc778\uc218\u00b7\uc804\ud658\uc740 \ubc30\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uae30\uc874 \uc0ac\uc5c5\uc744 \uc2b9\uacc4\u00b7\uc778\uc218\ud558\uac70\ub098 \uac1c\uc778\uc0ac\uc5c5\uc744 \ubc95\uc778\uc73c\ub85c \uc804\ud658\ud558\ub294 \ub4f1 &#8216;\uc2e4\uc9c8\uc801 \uc2e0\uaddc \ucc3d\uc5c5&#8217;\uc774 \uc544\ub2cc \uacbd\uc6b0\uc5d0\ub294 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc774 \ubc30\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucc3d\uc5c5 \ud615\ud0dc\ub97c \uc815\ud560 \ub54c\ubd80\ud130 \uc694\uac74\uc744 \ud568\uaed8 \ub530\uc838\ubd10\uc57c \ud569\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-4203-r5.png\" alt=\"\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc9c0\uc5ed\ubcc4 \uac10\uba74\uc728 \u2014 2025\ub144 12\uc6d4 31\uc77c \uc774\uc804 \ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \ubc16 \uccad\ub144\ucc3d\uc5c5 100%\u00b7\uadf8 \uc678 50%, 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucc3d\uc5c5\uc740 \uccad\ub144\ucc3d\uc5c5 \uae30\uc900 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 100%\u00b7\uc218\ub3c4\uad8c 75%\u00b7\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed 50%(\uc77c\ubc18 \ucc3d\uc5c5\uc740 50%\u00b725%\u00b7\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uac10\uba74 \ubc30\uc81c), \uac10\uba74\uae30\uac04\uc740 \ucd5c\ucd08 \uc18c\ub4dd \ubc1c\uc0dd \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 5\ub144(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870)\" class=\"wp-image-5143\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4203-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4203-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4203-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4203-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ubca4\ucc98\u00b7\uc5d0\ub108\uc9c0\uc2e0\uae30\uc220\uae30\uc5c5\uc740 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00<\/h2>\n<p><strong>\uc778\uc99d\u00b7\uc5c5\uc885 \uae30\ubc18\uc758 \ubcc4\ub3c4 \uac10\uba74\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/strong> \ubca4\ucc98\uae30\uc5c5 \ud655\uc778\uc744 \ubc1b\uc740 \ucc3d\uc5c5\uae30\uc5c5\uc774\ub098 \uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \uad00\ub828 \uae30\uc5c5\uc740 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uacfc \ubcc4\uac1c\uc758 \uac10\uba74\uc694\uac74\uc744 \uac16\ucd94\uac8c \ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \uac10\uba74\uc728\u00b7\uc801\uc6a9\uc694\uac74\uc740 \uc5c5\uc885\u00b7\uc778\uc99d\uc5d0 \ub530\ub77c \ub2e4\ub974\ubbc0\ub85c, \uc2e0\uace0 \uc804\uc5d0 \ud568\uaed8 \ud655\uc778\ud574 \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uba3c\uc800 \uc54c\ub9ac\ub294 \uac83\uc774 \ubc18\uc601\uc758 \uc2dc\uc791<\/strong><\/p>\n  <p>\ucc3d\uc5c5\uae30\uc5c5 \uac10\uba74\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ub193\uce58\ub294 \ubd80\ubd84\uc740 &#8216;\ud574\ub2f9 \uc0ac\ud56d\uc744 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uc54c\ub9ac\ub294 \uc77c&#8217;\uc785\ub2c8\ub2e4. \uac10\uba74\uc740 \uc2e0\uace0\uc11c\uc5d0 \ubc18\uc601\ud574\uc57c \uc801\uc6a9\ub418\ubbc0\ub85c, \ucc3d\uc5c5 \ud615\ud0dc\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\u00b7\ubca4\ucc98\ud655\uc778 \uc5ec\ubd80 \uac19\uc740 \uc815\ubcf4\ub97c \uc2e0\uace0 \uc804\uc5d0 \ucc28\uadfc\ucc28\uadfc \uc804\ub2ec\ud574 \ub450\uba74 \ube60\ub728\ub9bc \uc5c6\uc774 \ubc18\uc601\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc9c0\ubc29\uc138 \uac10\uba74\uc740 \ubcc4\ub3c4 \ud2b8\ub799\uc73c\ub85c \ub530\ub85c \ucc59\uae34\ub2e4<\/h2>\n<p><strong>\ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138 \uac10\uba74\uacfc\ub294 \ubcc4\uac1c\ub85c, \ucc3d\uc5c5 \ub2e8\uacc4\uc5d0\uc11c \ucde8\ub4dd\ud558\ub294 \ubd80\ub3d9\uc0b0\uc5d0\ub294 \uc9c0\ubc29\uc138 \uac10\uba74\uc774 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4.<\/strong> \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870\ub294 \uad6d\uc138(\ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138)\ub9cc \ub2e4\ub8e8\ubbc0\ub85c, \uc0ac\uc5c5\uc7a5\uc744 \ub9e4\uc785\ud558\uac70\ub098 \uacf5\uc7a5\uc744 \uc9d3\ub294 \ucc3d\uc5c5\uae30\uc5c5\uc774\ub77c\uba74 \uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \ud2b8\ub799\uc744 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \u00a758\uc7583<\/strong> \u2014 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \ucde8\ub4dd\uc138\u00b7\uc7ac\uc0b0\uc138 \uacbd\uac10<\/summary>\n<p><strong>2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc678\uc758 \uc9c0\uc5ed\uc5d0\uc11c \ucc3d\uc5c5<\/strong>\ud55c \uc911\uc18c\uae30\uc5c5\uc774 \ucc3d\uc5c5\uc77c\ubd80\ud130 <strong>4\ub144 \uc774\ub0b4<\/strong>(\uccad\ub144\ucc3d\uc5c5\uae30\uc5c5\uc740 5\ub144 \uc774\ub0b4)\uc5d0 \ucde8\ub4dd\ud558\ub294 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud574, \ucc3d\uc5c5 \ub2f9\uc2dc \uc5c5\uc885\uc758 \uc0ac\uc5c5\uc744 \uacc4\uc18d \uc601\uc704\ud558\uae30 \uc704\ud55c \uac83\uc774\ub77c\uba74 <strong>\ucde8\ub4dd\uc138\uc758 75%\ub97c \uacbd\uac10<\/strong>\ud569\ub2c8\ub2e4(\uc81c1\ud56d \uc81c1\ud638). \ub610 \uadf8 \uc0ac\uc5c5\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ud558\ub294 \ubd80\ub3d9\uc0b0\uc740 \ucc3d\uc5c5\uc77c\ubd80\ud130 <strong>3\ub144\uac04 \uc7ac\uc0b0\uc138\ub97c \uba74\uc81c<\/strong>\ud558\uace0 \uadf8 \ub2e4\uc74c <strong>2\ub144\uac04 \uc7ac\uc0b0\uc138\uc758 50%\ub97c \uacbd\uac10<\/strong>\ud569\ub2c8\ub2e4(\uc81c1\ud56d \uc81c2\ud638).<\/p>\n<p>\ub2e4\ub9cc \ucde8\ub4dd\uc138 \uacbd\uac10\ubd84\uc740 \ucd94\uc9d5 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4 \u2014 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ucde8\ub4dd\uc77c\ubd80\ud130 3\ub144 \uc774\ub0b4\uc5d0 \uadf8 \ubd80\ub3d9\uc0b0\uc744 \ud574\ub2f9 \uc0ac\uc5c5\uc5d0 \uc9c1\uc811 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uac70\ub098, 3\ub144 \uc774\ub0b4\uc5d0 \ub2e4\ub978 \uc6a9\ub3c4\ub85c \uc4f0\uac70\ub098 \ub9e4\uac01\u00b7\uc99d\uc5ec\ud558\ub294 \uacbd\uc6b0, \ucd5c\ucd08 \uc0ac\uc6a9\uc77c\ubd80\ud130 \uacc4\uc18d 2\ub144\uac04 \uc9c1\uc811 \uc0ac\uc6a9\ud558\uc9c0 \uc54a\uace0 \uc6a9\ub3c4\ub97c \ubc14\uafb8\uac70\ub098 \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4(\uc81c7\ud56d). \ucc3d\uc5c5\uc73c\ub85c \ubcf4\uc9c0 \uc54a\ub294 \uc0ac\uc720(\uc0ac\uc5c5 \uc2b9\uacc4\u00b7\ubc95\uc778\uc804\ud658\u00b7\ud3d0\uc5c5 \ud6c4 \uc7ac\uac1c\uc5c5 \ub4f1)\ub294 \uad6d\uc138 \uac10\uba74\uacfc \uac19\uc740 \uad6c\uc870\uc785\ub2c8\ub2e4(\uc81c6\ud56d).<\/p>\n<\/details>\n<\/div>\n\n<!-- \u2464 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \ucc3d\uc5c5\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc740 \ubb34\uc5c7\ubd80\ud130 \ucc59\uae30\ub294\uac00<\/h2>\n<p><strong>\ucc3d\uc5c5\uae30\uc5c5\uc740 \ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138\ub97c \ucd5c\ub300 100%\uc5d0\uc11c 25%\uae4c\uc9c0 \uac10\uba74\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uac10\uba74 \ud3ed\uc740 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\u00b7\uc5c5\uc885\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uace0 \u2014 100%\u00b775% \uad6c\uac04\uc740 \uccad\ub144\ucc3d\uc5c5 \ud55c\uc815, 50%\ub294 \uccad\ub144\ucc3d\uc5c5\uacfc \uc77c\ubc18 \ucc3d\uc5c5\uc5d0 \ubaa8\ub450 \uc801\uc6a9 \u2014 \uac10\uba74\uc740 \uc2e0\uace0\uc5d0 \ubc18\uc601\ud574\uc57c \uc801\uc6a9\ub418\ubbc0\ub85c \ud574\ub2f9 \uc0ac\ud56d\uc744 \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \ubbf8\ub9ac \uc54c\ub9ac\ub294 \uac83\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\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-4203-r5.png\" alt=\"\ucc3d\uc5c5\uae30\uc5c5 \uc138\uc561\uac10\uba74 \uc808\ucc28 \u2014 \ucc3d\uc5c5 \uc694\uac74(\uc2e4\uc9c8\uc801 \uc2e0\uaddc \ucc3d\uc5c5)\u00b7\uc5c5\uc885 \uc694\uac74\u00b7\uc9c0\uc5ed \uc694\uac74\uc744 \ud655\uc778\ud558\uace0 \uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80\uc5d0 \ub530\ub77c \uac10\uba74\uc728\uc744 \uc0b0\uc815, \ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ucd5c\ub300 100%\uc5d0\uc11c 25%\uae4c\uc9c0 \uac10\uba74(\uccad\ub144\ucc3d\uc5c5 100~50%\u00b7\uc77c\ubc18 \ucc3d\uc5c5 50~25%), \ucc3d\uc5c5 \ud615\ud0dc\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\u00b7\ubca4\ucc98\ud655\uc778 \uc5ec\ubd80\ub97c \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \ubbf8\ub9ac \uc54c\ub824 \uc2e0\uace0\uc5d0 \ubc18\uc601\" class=\"wp-image-5144\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4203-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4203-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4203-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4203-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uccab \uc810\uac80 \uc9c0\uc810\uc740 \uc2e4\uc9c8\uc801 \uc2e0\uaddc \ucc3d\uc5c5\uc778\uc9c0, \uc5c5\uc885\u00b7\uc9c0\uc5ed \uc694\uac74\uacfc \uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80\uac00 \uc5b4\ub290 \uac10\uba74\uc728 \uad6c\uac04\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\uc785\ub2c8\ub2e4.\ucc3d\uc5c5 \uc2dc\uc810\uacfc \uc9c0\uc5ed\uc774 \uc694\uac74\uc5d0 \ub4dc\ub294 \ud68c\uc0ac\ub77c\uba74 \uac10\uba74\uc728\uc744 \ud655\uc778\ud558\ub294 \uc77c\uc774 \uba3c\uc800\uc774\uace0, \uacbd\uacc4\uc5d0 \uc788\ub2e4\uba74 \uc5c5\uc885 \ud310\uc815\ubd80\ud130 \ub2e4\ud22c\uac8c \ub429\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>\ucc3d\uc5c5 \uc138\uc561\uac10\uba74 \uac80\ud1a0\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uadc0\uc0ac \uc0c1\ud669\uc73c\ub85c \ucc3d\uc5c5 \uc694\uac74\ubd80\ud130 \uc2e0\uace0 \ubc18\uc601\uae4c\uc9c0 \ud568\uaed8 \ud655\uc778\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n\n<!-- \u2465 FAQ -->\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details><summary>\ucc3d\uc5c5\uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc138\uc561\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary><p>\ub300\ud45c\uc801\uc73c\ub85c \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc774 \uc788\uc73c\uba70, \uc694\uac74\uc744 \uac16\ucd94\uba74 \ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138\ub97c \uac10\uba74\ubc1b\uc2b5\ub2c8\ub2e4. \ubca4\ucc98\u00b7\uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \uad00\ub828 \uac10\uba74\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac10\uba74\uc728\uc740 \uc5bc\ub9c8\ub098 \ub418\ub098\uc694?<\/summary><p>\ucc3d\uc5c5 \ud6c4 5\ub144\uac04 100%\uc5d0\uc11c 25%\uae4c\uc9c0\uc785\ub2c8\ub2e4. 2026\ub144 \uc774\ud6c4 \ucc3d\uc5c5 \uae30\uc900\uc73c\ub85c \uccad\ub144\ucc3d\uc5c5\uc740 \uc9c0\uc5ed\uc5d0 \ub530\ub77c 100%\u00b775%\u00b750%, \uc77c\ubc18 \ucc3d\uc5c5\uc740 50%\u00b725%\uc774\uba70, \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc758 \uc77c\ubc18 \ucc3d\uc5c5\uc740 \uac10\uba74 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uccad\ub144\ucc3d\uc5c5\uc774\uba74 \ub354 \uc720\ub9ac\ud55c\uac00\uc694?<\/summary><p>\ub124. \uccad\ub144\uc774 \uc694\uac74\uc744 \uac16\ucdb0 \ucc3d\uc5c5\ud558\uba74 \uac19\uc740 \uc9c0\uc5ed\uc774\ub77c\ub3c4 \ub354 \ub192\uc740 \uac10\uba74\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b4\ub5a4 \uc694\uac74\uc744 \uac16\ucdb0\uc57c \ud558\ub098\uc694?<\/summary><p>\uc2e4\uc9c8\uc801 \uc2e0\uaddc \ucc3d\uc5c5\uc77c \uac83, \uac10\uba74 \ub300\uc0c1 \uc5c5\uc885\uc77c \uac83, \uc9c0\uc5ed\uc694\uac74\uc744 \ucda9\uc871\ud560 \uac83 \ub4f1\uc785\ub2c8\ub2e4. \uc2b9\uacc4\u00b7\uc778\uc218\u00b7\ud615\ud0dc\ubcc0\uacbd\uc740 \ubc30\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>2026\ub144 \uc774\ud6c4 \ucc3d\uc5c5\ud558\uba74 \uac10\uba74\uc728\uc774 \ub2ec\ub77c\uc9c0\ub098\uc694?<\/summary><p>\ub124. 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucc3d\uc5c5\ubd84\ubd80\ud130 \uccad\ub144\ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 100%, \uc218\ub3c4\uad8c 75%, \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed 50%\ub85c, \uc77c\ubc18(\ube44\uccad\ub144) \ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 50%, \uc218\ub3c4\uad8c 25%\ub85c \uc138\ubd84\ud654\ub418\uace0 \uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc758 \uc77c\ubc18 \ucc3d\uc5c5\uc740 \uac10\uba74 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ubca4\ucc98\uae30\uc5c5 \ud655\uc778\uc744 \ubc1b\uc73c\uba74 \uac10\uba74\uc774 \ub2ec\ub77c\uc9c0\ub098\uc694?<\/summary><p>\ubca4\ucc98\uae30\uc5c5 \ud655\uc778 \uae30\uc5c5\uc774\ub098 \uc5d0\ub108\uc9c0\uc2e0\uae30\uc220 \uad00\ub828 \uae30\uc5c5\uc740 \ubcc4\ub3c4\uc758 \uac10\uba74\uc694\uac74\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uad6c\uccb4 \uac10\uba74\uc728\uc740 \uc5c5\uc885\u00b7\uc778\uc99d\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc801\uc790\ub77c \ub0bc \uc138\uae08\uc774 \uc5c6\uc5b4\ub3c4 \uac10\uba74\uc774 \uc758\ubbf8 \uc788\ub098\uc694?<\/summary><p>\uac10\uba74\uc740 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud574 \uc138\uae08\uc744 \ub0b4\ub294 \uc2dc\uc810\ubd80\ud130 5\ub144\uac04 \uc801\uc6a9\ub418\ubbc0\ub85c, \ucc3d\uc5c5 \uc2dc\uc810\ubd80\ud130 \uc694\uac74\uc744 \ub9de\ucdb0 \ub450\uba74 \ud751\uc790 \uc804\ud658 \uc774\ud6c4 \uc138\ubd80\ub2f4\uc744 \ud06c\uac8c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uac10\uba74\uc744 \ubc1b\uc73c\ub824\uba74 \ubb34\uc5c7\uc744 \uba3c\uc800 \ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\ucc3d\uc5c5 \ud615\ud0dc\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\u00b7\uc5c5\uc885 \ub4f1 \uac10\uba74 \uad00\ub828 \uc815\ubcf4\ub97c \uc138\ubb34\ub300\ub9ac\uc778\uc5d0\uac8c \uc54c\ub824 \uc2e0\uace0\uc11c\uc5d0 \ubc18\uc601\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/youth-startup-tax-reduction\/\">\uccad\ub144\ucc3d\uc5c5 \uc138\uc561\uac10\uba74, \uc9c0\uc5ed\u00b7\uc694\uac74\ubcc4 (2026)<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/shared-office-fake-address-tax-audit\/\">\uacf5\uc720\uc624\ud53c\uc2a4\uc5d0 &#8216;\uc8fc\uc18c\ub9cc&#8217; \uc62c\ub9b0 \ucc3d\uc5c5\uac10\uba74, \uc138\ubb34\uc870\uc0ac \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/a><\/p>\n\n<!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74 \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870: \uac10\uba74\uae30\uac04 5\ub144, \uac10\uba74\uc728 \u2014 2026.1.1 \uc774\ud6c4 \ucc3d\uc5c5\ubd84 \uccad\ub144\ucc3d\uc5c5 100%\u00b775%\u00b750%, \uc77c\ubc18 \ucc3d\uc5c5 50%\u00b725%(\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc77c\ubc18 \ucc3d\uc5c5\uc740 \uac10\uba74 \ubc30\uc81c), 2025.12.31 \uc774\uc804 \ucc3d\uc5c5\ubd84 \uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc678 \uccad\ub144\ucc3d\uc5c5 100%\u00b7\uadf8 \uc678 50% \ub4f1 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-28)<br>\n\u00b7 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74 \uc548\ub0b4 \u2014 nts.go.kr (\ucc38\uace0, \ud655\uc778\uc77c 2026-07-02)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-28<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ucc3d\uc5c5\uae30\uc5c5\uc740 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc73c\ub85c \ucc3d\uc5c5 \ud6c4 5\ub144\uac04 \ubc95\uc778\uc138\u00b7\uc18c\ub4dd\uc138\ub97c \ucd5c\ub300 100%\uc5d0\uc11c 25%\uae4c\uc9c0 \uac10\uba74\ubc1b\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c6\uc870). \uac10\uba74\uc728\uc740 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc0ac\uc5c5\uc7a5 \uc9c0\uc5ed\u00b7\uccad\ub144\ucc3d\uc5c5 \uc5ec\ubd80\u00b7\uc5c5\uc885\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70, 100%\u00b775%\u00b750%\uc758 \ub192\uc740 \uad6c\uac04\uc740 \uccad\ub144\ucc3d\uc5c5\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac10\uba74\uc728 \u2014 \ucc3d\uc5c5 \uc2dc\uc810\u00b7\uc9c0\uc5ed\u00b7\uccad\ub144 \uc5ec\ubd80\ubcc4 2025.12.31 \uc774\uc804 \ucc3d\uc5c5 \u2014 \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \uc678 \uccad\ub144\ucc3d\uc5c5 100%, \uadf8 \uc678 50% \ub4f1 2026.1.1 \uc774\ud6c4 \ucc3d\uc5c5 \u2014 \uccad\ub144\ucc3d\uc5c5\uc740 \uc218\ub3c4\uad8c \uc678\u00b7\uc778\uad6c\uac10\uc18c\uc9c0\uc5ed 100%\u00b7\uc218\ub3c4\uad8c(\uacfc\ubc00\u00b7\uc778\uad6c\uac10\uc18c \uc81c\uc678) 75%\u00b7\uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed 50%, \uc77c\ubc18(\ube44\uccad\ub144) [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":4904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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