{"id":4218,"date":"2026-06-15T11:30:00","date_gmt":"2026-06-15T02:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/rnd-tax-credit-advance-review\/"},"modified":"2026-09-11T13:17:11","modified_gmt":"2026-09-11T04:17:11","slug":"rnd-tax-credit-advance-review","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/rnd-tax-credit-advance-review\/","title":{"rendered":"\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac, \uc138\ubb34\uc870\uc0ac \ub9ac\uc2a4\ud06c \uc904\uc774\ub294 \ubc95"},"content":{"rendered":"<!-- v2 \uad50\uc815\ubcd1\ud569 2026-07-28 | \uadf8\ub8f93 \ubc95\ub839\uac80\uc218 \u274c 1\uac74 \ubc18\uc601 \u2014 \uadfc\uac70: \uac80\uc218\/output\/reports\/retrofit_batch3\/4218_law-report.md (\ubc95\ub839 \uc6d0\ubb38 \ud655\uc778 2026-07-16) | base = 4218_corrected_v11_20260721.html (\ub808\uc774\uc544\uc6c3 v1.1 \uc815\ub82c\ubcf8) -->\n<!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce583 2026-07-16 | post_id=4218 | slug(\ubd88\ubcc0)=rnd-tax-credit-advance-review | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 -->\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>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44(R&amp;D) \uc138\uc561\uacf5\uc81c\ub294 \uc2e0\uccad \uc804\uc5d0 \uad6d\uc138\uccad \uc0ac\uc804\uc2ec\uc0ac\ub85c \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \ud655\uc778\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc2ec\uc0ac\uacb0\uacfc \ud1b5\uc9c0 \ub0b4\uc6a9\uc5d0 \ub530\ub77c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uc0ac\ud6c4\uac80\uc99d(\uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac) \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uace0, \uc774\ud6c4 \ub2ec\ub9ac \uacfc\uc138\ub418\ub354\ub77c\ub3c4 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870\u00b7\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c48\uc870).<\/p>\n  <p><strong>\uc81c\ub3c4 \uc694\uc9c0 \u2014 \uc758\ubb34\uac00 \uc544\ub2cc \uc120\ud0dd<\/strong><\/p>\n  <ul>\n    <li>\uc0ac\uc804\uc2ec\uc0ac\ub97c \uac70\uce58\uc9c0 \uc54a\uc544\ub3c4 \uae30\uc5c5 \ud310\ub2e8\uc73c\ub85c \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc74c \u2014 \ub2e4\ub9cc \uacf5\uc81c \uc801\uc815\uc131\uc744 \ub450\uace0 \uacfc\uc138\uad00\uccad\uacfc \uc774\uacac\uc774 \uc7a6\uc740 \ud56d\ubaa9\uc774\ub77c, \uc2e4\uc81c \uc5f0\uad6c\ud65c\ub3d9\uc744 \ud558\ub294 \uae30\uc5c5\uc5d0\ub294 \ucd94\uc9d5 \ubd88\ud655\uc2e4\uc131\uc744 \ub0ae\ucd94\ub294 \uc548\uc804\uc7a5\uce58\uac00 \ub428<\/li>\n    <li>\uc774\ubbf8 \uc9c0\ucd9c\ud55c \ube44\uc6a9\ubfd0 \uc544\ub2c8\ub77c \uc9c0\ucd9c \uc608\uc815 \uc5f0\uad6c\ube44\u00b7\ud2b9\uc815 \uacfc\uc81c\ub9cc \uace8\ub77c\uc11c\ub3c4 \uc2e0\uccad \uac00\ub2a5 \u2014 \uc2e0\uccad \uae30\ud55c\uc740 \uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138) \uacfc\uc138\ud45c\uc900 \uc2e0\uace0 \uc804\uae4c\uc9c0(\uc2e0\uace0\uc11c \uc81c\ucd9c \uc804)<\/li>\n  <\/ul>\n  <p><strong>\uc8fc\uc758 \u2014 \ubcf4\ud638\uac00 \uc81c\uc678\ub418\ub294 \uacbd\uc6b0<\/strong><\/p>\n  <ul>\n    <li>\ubd88\ub9ac\ud55c \uc2ec\uc0ac\uacb0\uacfc\uc5d0\ub294 1\ud68c\uc5d0 \ud55c\ud574 \uc7ac\uc2ec\uc0ac \uc2e0\uccad \uac00\ub2a5 \u2014 \ub2e4\ub9cc \ubd80\uc815\ud655\ud55c \uc11c\ub958\ub97c \uc81c\ucd9c\ud588\uac70\ub098 \uc0ac\uc2e4\uad00\uacc4\uac00 \ubc14\ub010 \uacbd\uc6b0\uc5d0\ub294 \uc0ac\ud6c4\uac80\uc99d \uc81c\uc678\u00b7\uac00\uc0b0\uc138 \uba74\uc81c \ubcf4\ud638\ub97c \ubc1b\uc9c0 \ubabb\ud568<\/li>\n  <\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-11 \u00b7 <strong>2026\ub144 9\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>\uc5f0\uad6c\uc804\ub2f4\ubd80\uc11c\ub97c \ub450\uace0 R&amp;D \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud558\ub824\ub294\ub370 \uc138\ubb34\uc870\uc0ac \ucd94\uc9d5\uc774 \uac71\uc815\uc778 \uc7ac\ubb34\ud300\uc7a5\u00b7CFO<\/li>\n    <li>&#8220;\uc138\uc561\uacf5\uc81c = \uc138\ubb34\uc870\uc0ac&#8221;\ub77c\ub294 \ub450\ub824\uc6c0\uc5d0 \uacf5\uc81c \uc2e0\uccad\uc744 \ubbf8\ub904\uc628 \ub300\ud45c<\/li>\n    <li>\uc9c0\ucd9c \uc608\uc815\uc778 \uc5f0\uad6c\uac1c\ubc1c\ube44\uae4c\uc9c0 \ubbf8\ub9ac \uc548\uc804\ud558\uac8c \uacf5\uc81c \uac00\ub2a5 \uc5ec\ubd80\ub97c \ud655\uc778\ubc1b\uace0 \uc2f6\uc740 \uae30\uc5c5<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 (\uccab \ubb38\uc7a5\uc774 \uacb0\ub860) -->\n<p><strong>\uad6d\uc138\uccad \uc0ac\uc804\uc2ec\uc0ac\ub294 \uc138\uc561\uacf5\uc81c \uc2e0\uccad \uc804\uc5d0 \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \uacfc\uc138\ub2f9\uad6d\uc5d0 \ud655\uc778\ubc1b\uc544 \ucd94\uc9d5 \ubd88\ud655\uc2e4\uc131\uc744 \ub0ae\ucd94\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c\ub294 &#8220;\uc77c\ub2e8 \uc2e0\uccad\ud558\uba74 \uc138\ubb34\uc870\uc0ac \ud45c\uc801\uc774 \ub41c\ub2e4&#8221;\uace0 \uc624\ud574\ud574 \ub418\ub808 \uc2e0\uccad\uc744 \uc8fc\uc800\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uacf5\uc81c\ub97c \ud3ec\uae30\ud558\ub294 \uac83\ub3c4, \uadfc\uac70 \uc5c6\uc774 \uc2e0\uccad\ud558\ub294 \uac83\ub3c4 \ub2f5\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc81c \uc5f0\uad6c\ud65c\ub3d9\uc744 \ud558\ub294 \uae30\uc5c5\uc774\ub77c\uba74 \ubc29\uc5b4 \uc218\ub2e8\uc73c\ub85c \uac80\ud1a0\ud560 \ub9cc\ud569\ub2c8\ub2e4.<\/p>\n\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-4218.png\" alt=\"\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac \ud6a8\uacfc \ube44\uad50 \u2014 \uadf8\ub0e5 \uc2e0\uccad \uc2dc \uc0ac\ud6c4\uac80\uc99d(\uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac) \uc120\uc815 \uac00\ub2a5\u00b7\uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \ubd80\uacfc\u00b7\ucd94\uc9d5 \ubd88\ud655\uc2e4\uc131 \ub192\uc74c vs \uc2ec\uc0ac\uacb0\uacfc \ub530\ub77c \uc2e0\uccad \uc2dc \uc0ac\ud6c4\uac80\uc99d \ub300\uc0c1 \uc81c\uc678\u00b7\uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c\u00b7\ubd88\ud655\uc2e4\uc131 \ub0ae\uc74c. \uc0ac\uc804\uc2ec\uc0ac\ub294 \uc758\ubb34 \uc544\ub2cc \uc120\ud0dd(\uc870\ud2b9\ubc95 \uc81c10\uc870\u00b7\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c48\uc870)\" class=\"wp-image-4838\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4218.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4218-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4218-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4218-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<!-- \u2463 \ubcf8\ubb38 -->\n<h2>\uc0ac\uc804\uc2ec\uc0ac\ub294 \uc5b4\ub5a4 \ub0b4\uc6a9\uc744 \uc2ec\uc0ac\ud558\ub294\uac00<\/h2>\n<p><strong>\ub450 \uac00\uc9c0\ub97c \uc2ec\uc0ac\ud569\ub2c8\ub2e4.<\/strong> \u2460 \uae30\uc5c5\uc758 \uc5f0\uad6c\ud65c\ub3d9\uc774 \uc138\ubc95\uc5d0\uc11c \uc778\uc815\ud558\ub294 <strong>\uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9<\/strong>\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \u2461 \uc9c0\ucd9c\ud55c \ube44\uc6a9\uc774 \uc138\ubc95\uc5d0\uc11c \uc778\uc815\ud558\ub294 <strong>\uc5f0\uad6c\uac1c\ubc1c \ube44\uc6a9<\/strong>\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead><tr><th>\uc2ec\uc0ac \ud56d\ubaa9<\/th><th>\uc138\ubc95\uc5d0\uc11c \uc778\uc815\ud558\ub294 \uae30\uc900<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>\uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9<\/td><td>\uacfc\ud559\uc801\u00b7\uae30\uc220\uc801 \uc9c4\uc804\uc744 \uc774\ub8e8\uae30 \uc704\ud55c \ud65c\ub3d9, \uc0c8\ub85c\uc6b4 \uc11c\ube44\uc2a4 \ubc0f \uc11c\ube44\uc2a4 \uc804\ub2ec\uccb4\uacc4\ub97c \uac1c\ubc1c\ud558\uae30 \uc704\ud55c \ud65c\ub3d9<\/td><\/tr>\n<tr><td>\uc5f0\uad6c\uac1c\ubc1c \ube44\uc6a9<\/td><td>\uc5f0\uad6c\uc804\ub2f4\uc9c1\uc6d0\uc758 \uae09\uc5ec, \uc5f0\uad6c\uc7ac\ub8cc \uad6c\uc785\ube44 \ub4f1 \ubc95\uc5d0\uc11c \uc5f4\uac70\ud55c \ube44\uc6a9<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870<\/strong> \u2014 \uc0ac\uc804\uc2ec\uc0ac \ub300\uc0c1\uacfc \ub450 \uac00\uc9c0 \uc2ec\uc0ac \ucd95<\/summary>\n<p>\uc0ac\uc804\uc2ec\uc0ac\ub294 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870)\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \ubc95\uc778\u00b7\uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2ec\uc0ac \ub300\uc0c1\uc740 &#8216;\ud65c\ub3d9&#8217;\uacfc &#8216;\ube44\uc6a9&#8217; \ub450 \ucd95\uc73c\ub85c \ub098\ub258\uba70, \ub450 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \uacf5\uc81c\uac00 \uc778\uc815\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n\n<h2>\uc0ac\uc804\uc2ec\uc0ac\ub97c \ubc1b\uc544\uc57c\ub9cc \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \uc0ac\uc804\uc2ec\uc0ac\ub294 <strong>\uc758\ubb34\uac00 \uc544\ub2c8\ub77c \uc120\ud0dd<\/strong>\uc785\ub2c8\ub2e4. \uc2ec\uc0ac\ub97c \uac70\uce58\uc9c0 \uc54a\uc544\ub3c4 \uae30\uc5c5\uc758 \ud310\ub2e8\uc73c\ub85c \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud574 \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uc2e4\uc81c \uc5f0\uad6c\ud65c\ub3d9\uc744 \uc218\ud589\ud558\uace0 \uc788\uace0, \uc0ac\ud6c4\uac80\uc99d \uac15\ud654 \ud750\ub984 \uc18d\uc5d0\uc11c \uacf5\uc81c \uc801\uc815\uc131\uc744 \ubbf8\ub9ac \ud655\uc778\ubc1b\uace0\uc790 \ud55c\ub2e4\uba74 \uc0ac\uc804\uc2ec\uc0ac\ub97c \uc801\uadf9 \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h2>\ubbf8\ub9ac \uc0ac\uc804\uc2ec\uc0ac\ub97c \ubc1b\uc73c\uba74 \uc138\ubb34\uc870\uc0ac\uc5d0 \ub3c4\uc6c0\uc774 \ub418\ub294\uac00<\/h2>\n<p><strong>\ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \uc2e0\uccad \uc804\uc5d0 \uacfc\uc138\ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uc810\uac80\ubc1b\ub294 \uc81c\ub3c4\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc0ac\uc804\uc2ec\uc0ac\uc640 \uadf8\ub0e5 \uc2e0\uccad\ud558\ub294 \uacbd\uc6b0\uc758 \ucc28\uc774\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead><tr><th>\uad6c\ubd84<\/th><th>\uc0ac\uc804\uc2ec\uc0ac \uc5c6\uc774 \uc2e0\uccad<\/th><th>\uc2ec\uc0ac\uacb0\uacfc \ub530\ub77c \uc2e0\uccad<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>\uc0ac\ud6c4\uac80\uc99d \ub300\uc0c1<\/td><td>\uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac \uc120\uc815 \uac00\ub2a5<\/td><td><strong>\uc120\uc815 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678<\/strong><\/td><\/tr>\n<tr><td>\uc774\ud6c4 \ub2ec\ub9ac \uacfc\uc138 \uc2dc<\/td><td>\uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \ubd80\uacfc<\/td><td><strong>\uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c<\/strong><\/td><\/tr>\n<tr><td>\ucd94\uc9d5 \ubd88\ud655\uc2e4\uc131<\/td><td>\uc0c1\ub300\uc801\uc73c\ub85c \ub192\uc74c<\/td><td>\uc0c1\ub300\uc801\uc73c\ub85c \ub0ae\uc74c<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc11c\ub958 \uc815\ud655\uc131\uc774 \uad00\uac74<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ubc1b\ub294 \uc9c8\ubb38\uc774 &#8220;\uc0ac\uc804\uc2ec\uc0ac\ub97c \ubc1b\uc73c\uba74 \uc815\ub9d0 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc548\uc804\ud558\ub0d0&#8221;\ub294 \uac83\uc785\ub2c8\ub2e4. \uc2ec\uc0ac\ubc1b\uc740 \uadf8 \ub0b4\uc6a9\uc5d0 \ub300\ud574\uc11c\ub294 \uc0ac\ud6c4\uac80\uc99d \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\uace0 \uc774\ud6c4 \ub2ec\ub9ac \uacfc\uc138\ub418\uc5b4\ub3c4 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc2ec\uc0ac \uacfc\uc815\uc5d0\uc11c \ubd80\uc815\ud655\ud55c \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uac70\ub098 \uc0ac\uc2e4\uad00\uacc4\uac00 \ubc14\ub00c\uba74 \uc774 \ubcf4\ud638\uc5d0\uc11c \uc81c\uc678\ub418\ubbc0\ub85c, \uc11c\ub958\ub97c \uc815\ud655\ud788 \uc900\ube44\ud558\ub294 \uac83\uc774 \uad00\uac74\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ubd88\ub9ac\ud55c \uacb0\uacfc\uac00 \ub098\uc624\uac70\ub098, \uc55e\uc73c\ub85c\uc758 \uc5f0\uad6c\ube44\ub3c4 \uc2ec\uc0ac\ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p><strong>\ub458 \ub2e4 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/strong> \ubd88\ub9ac\ud55c \uc2ec\uc0ac\uacb0\uacfc\ub97c \ud1b5\uc9c0\ubc1b\uc73c\uba74 <strong>1\ud68c\uc5d0 \ud55c\ud574 \uc7ac\uc2ec\uc0ac<\/strong>\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774\ubbf8 \uc9c0\ucd9c\ud55c \ube44\uc6a9\ubfd0 \uc544\ub2c8\ub77c <strong>\uc9c0\ucd9c \uc608\uc815 \ube44\uc6a9<\/strong>\ub3c4 \uc0ac\uc804\uc2ec\uc0ac\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uace0, \uc5ec\ub7ec \uc5f0\uad6c\uacfc\uc81c \uc911 \ud2b9\uc815 \uacfc\uc81c\ub9cc \uace8\ub77c \uc2e0\uccad\ud558\ub294 \uac83\ub3c4 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc8fc\uc758 \u2014 \uc7ac\uc2ec\uc0ac\ub294 \ubc29\uc5b4 \uc218\ub2e8.<\/strong><\/p>\n  <p>\uc7ac\uc2ec\uc0ac\ub97c \ud1b5\ud574\uc11c\ub3c4 \uc801\uc815\uc131\uc744 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud588\ub294\ub370 \uadf8\ub300\ub85c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74, \uacfc\uc138\ub2f9\uad6d\uc758 \ubb38\uc81c \uc81c\uae30 \uac00\ub2a5\uc131\uc774 \ub192\ub2e4\ub294 \uc810\uc744 \uc5fc\ub450\uc5d0 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc7ac\uc2ec\uc0ac\ub294 \ubc29\uc5b4 \uc218\ub2e8\uc774\uc9c0, \ubd80\uc801\uaca9 \uacf5\uc81c\ub97c \uc815\ub2f9\ud654\ud574 \uc8fc\ub294 \uc808\ucc28\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc0ac\uc804\uc2ec\uc0ac\ub294 \uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c \uc2e0\uccad\ud558\ub294\uac00<\/h2>\n<p><strong>\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138) \uacfc\uc138\ud45c\uc900 \uc2e0\uace0\ub97c \ud558\uae30 \uc804\uae4c\uc9c0<\/strong>(\uc2e0\uace0\uc11c \uc81c\ucd9c \uc804) \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ubbf8 \uc2e0\uace0\ud558\uba74\uc11c \uacf5\uc81c\ub97c \ub204\ub77d\ud55c \ube44\uc6a9\uc740 \uacbd\uc815\uccad\uad6c\u00b7\uae30\ud55c \ud6c4 \uc2e0\uace0\ub97c \ud558\uae30 \uc804\uae4c\uc9c0 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e0\uccad \ubc29\ubc95\uacfc \uc81c\ucd9c\uc11c\ub958\ub294 \ub2e4\uc74c\uacfc \uac19\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>\uc2e0\uccad \uae30\ud55c<\/td><td>\uc138\uc561\uacf5\uc81c \uc801\uc6a9 \ub300\uc0c1 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138) \uacfc\uc138\ud45c\uc900 \uc2e0\uace0 \uc804\uae4c\uc9c0(\uc2e0\uace0\uc11c \uc81c\ucd9c \uc804) \u2014 \uacf5\uc81c \ub204\ub77d\ubd84\uc740 \uacbd\uc815\uccad\uad6c\u00b7\uae30\ud55c \ud6c4 \uc2e0\uace0 \uc804\uae4c\uc9c0<\/td><\/tr>\n<tr><td>\uc2e0\uccad \ubc29\ubc95<\/td><td>\ud648\ud0dd\uc2a4 \/ \uc6b0\ud3b8 \/ \ubc29\ubb38\uc811\uc218(\uc138\ubb34\uc11c \ubbfc\uc6d0\ubd09\uc0ac\uc2e4\u00b7\uc9c0\ubc29\uccad \ubc95\uc778\uc138\uacfc)<\/td><\/tr>\n<tr><td>\uc81c\ucd9c\uc11c\ub958<\/td><td>\uc0ac\uc804\uc2ec\uc0ac \uc2e0\uccad\uc11c, \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c, \uc5f0\uad6c\uac1c\ubc1c\uba85\uc138\uc11c, \uadf8 \ubc16\uc758 \uacf5\uc81c \ub300\uc0c1 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc99d\ube59\uc11c\ub958<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>\ud648\ud0dd\uc2a4 \uc2e0\uccad \uacbd\ub85c\ub294 &#8216;\uad6d\uc138\uc99d\uba85\u00b7\uc0ac\uc5c5\uc790\ub4f1\ub85d\u00b7\uc138\uae08\uad00\ub828 \uc2e0\uccad\/\uc2e0\uace0 \u2192 \uc18c\ub4dd\u00b7\ubc95\uc778\uc138 \uad00\ub828 \uc2e0\uccad\u00b7\uc2e0\uace0 \u2192 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc0ac\uc804\uc2ec\uc0ac \uc2e0\uccad&#8217;\uc785\ub2c8\ub2e4.<\/p>\n\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-4218-r5.png\" alt=\"R&#038;D \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac \ud55c\ub208\uc5d0 \uc815\ub9ac \u2014 \uc758\ubb34 \uc544\ub2cc \uc120\ud0dd, \ubc95\uc778\uc138(\uc18c\ub4dd\uc138) \uacfc\uc138\ud45c\uc900 \uc2e0\uace0 \uc804 \uc2e0\uccad, \uc2ec\uc0ac \ub300\uc0c1\uc740 \uc5f0\uad6c\uac1c\ubc1c\ud65c\ub3d9+\uc5f0\uad6c\uac1c\ubc1c\ube44\uc6a9. \uc2ec\uc0ac\uacb0\uacfc \ub530\ub77c \uc2e0\uccad \uc2dc \uc0ac\ud6c4\uac80\uc99d \uc81c\uc678\u00b7\uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c\u00b7\ubd88\ub9ac\ud55c \uacb0\uacfc 1\ud68c \uc7ac\uc2ec\uc0ac. \ub2e8 \ubd80\uc815\ud655\ud55c \uc11c\ub958\u00b7\uc0ac\uc2e4\uad00\uacc4 \ubcc0\uacbd \uc2dc \ubcf4\ud638 \uc81c\uc678\" class=\"wp-image-5177\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4218-r5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4218-r5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4218-r5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4218-r5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<!-- \u2465 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \uc0ac\uc804\uc2ec\uc0ac\ub294 \ubb34\uc5c7\ubd80\ud130 \uac80\ud1a0\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc0ac\uc804\uc2ec\uc0ac\ub294 \uc758\ubb34\uac00 \uc544\ub2cc \uc120\ud0dd\uc774\uc9c0\ub9cc, \uc5f0\uad6c\ud65c\ub3d9\uc774 \uc2e4\uc7ac\ud558\ub294 \uae30\uc5c5\uc5d0\ub294 \uc720\ud6a8\ud55c \uc548\uc804\uc7a5\uce58\uc785\ub2c8\ub2e4.<\/strong> \uc2ec\uc0ac\uacb0\uacfc\uc5d0 \ub530\ub77c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uc0ac\ud6c4\uac80\uc99d \uc81c\uc678\uc640 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c\ub85c \ucd94\uc9d5 \ubd80\ub2f4\uc774 \ub0ae\uc544\uc9c0\uace0, \uc9c0\ucd9c \uc608\uc815 \uc5f0\uad6c\ube44\u00b7\ud2b9\uc815 \uacfc\uc81c\ub3c4 \uc2e0\uccad\ud560 \uc218 \uc788\uc73c\uba70 \ubd88\ub9ac\ud55c \uacb0\uacfc\uc5d0\ub294 1\ud68c \uc7ac\uc2ec\uc0ac\uac00 \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p>\uc0ac\uc804\uc2ec\uc0ac\uc758 \uc2e4\uc775\uc740 \uc2ec\uc0ac\ubc1b\uc740 \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc0ac\ud6c4\uac80\uc99d \uc81c\uc678\uc640 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ubd80\uc815\ud655\ud55c \uc11c\ub958\ub098 \uc0ac\uc2e4\uad00\uacc4 \ubcc0\uacbd\uc774 \uc788\uc73c\uba74 \uc774 \ubcf4\ud638\uc5d0\uc11c \uc81c\uc678\ub418\ubbc0\ub85c, \ud65c\ub3d9\u00b7\ube44\uc6a9 \uc694\uac74\uacfc \uc99d\ube59 \uc11c\ub958\ub97c \uc815\ud655\ud788 \uac16\ucdb0 \uc2e0\uccad\ud558\ub294 \uac83\uc774 \uad00\uac74\uc785\ub2c8\ub2e4.<\/p>\n  <p class=\"hoan-consult\"><strong>R&amp;D \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uae30 \uc804\uc5d0 \uc0ac\uc804\uc2ec\uc0ac\ub85c \ub9ac\uc2a4\ud06c\ub97c \uc810\uac80\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud65c\ub3d9\u00b7\ube44\uc6a9 \uc694\uac74 \uac80\ud1a0\uc640 \uc2e0\uccad\uc11c\ub958 \uc900\ube44\ub97c \ud568\uaed8 \ub3c4\uc640\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<!-- \u2464 FAQ -->\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details><summary>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/summary><p>\uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uae30 \uc804\uc5d0 \uae30\uc5c5\uc758 \uc5f0\uad6c\ud65c\ub3d9\uacfc \uc9c0\ucd9c \ube44\uc6a9\uc774 \uacf5\uc81c \ub300\uc0c1\uc778\uc9c0 \uad6d\uc138\uccad\uc774 \ubbf8\ub9ac \ud655\uc778\ud574 \uc8fc\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4. \uacf5\uc81c \uc801\uc815\uc131\uc5d0 \ub300\ud55c \ubd88\ud655\uc2e4\uc131\uc744 \ub0ae\ucd94\uae30 \uc704\ud55c \uc7a5\uce58\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0ac\uc804\uc2ec\uc0ac\ub294 \ubc18\ub4dc\uc2dc \ubc1b\uc544\uc57c \ud558\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \uc758\ubb34\uac00 \uc544\ub2c8\ub77c \uc120\ud0dd\uc774\uba70, \uc0ac\uc804\uc2ec\uc0ac\ub97c \uac70\uce58\uc9c0 \uc54a\uc544\ub3c4 \uae30\uc5c5 \ud310\ub2e8\uc73c\ub85c \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0ac\uc804\uc2ec\uc0ac\ub97c \ubc1b\uc73c\uba74 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc548\uc804\ud55c\uac00\uc694?<\/summary><p>\uc2ec\uc0ac\ubc1b\uc740 \ub0b4\uc6a9\uc5d0 \ub300\ud574\uc11c\ub294 \uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac \uc120\uc815 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uace0, \uc774\ud6c4 \ub2ec\ub9ac \uacfc\uc138\ub418\ub354\ub77c\ub3c4 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ubd80\uc815\ud655\ud55c \uc11c\ub958 \uc81c\ucd9c\uc774\ub098 \uc0ac\uc2e4\uad00\uacc4 \ubcc0\uacbd\uc774 \uc788\uc73c\uba74 \uc774 \ubcf4\ud638\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc2ec\uc0ac \uacb0\uacfc\uac00 \ubd88\ub9ac\ud558\uac8c \ub098\uc624\uba74 \uc5b4\ub5bb\uac8c \ud558\ub098\uc694?<\/summary><p>\ubd88\ub9ac\ud55c \uacb0\uacfc\ub97c \ud1b5\uc9c0\ubc1b\uc73c\uba74 1\ud68c\uc5d0 \ud55c\ud574 \uc7ac\uc2ec\uc0ac\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc544\uc9c1 \uc9c0\ucd9c\ud558\uc9c0 \uc54a\uc740 \uc5f0\uad6c\ube44\ub3c4 \ubbf8\ub9ac \uc2ec\uc0ac\ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary><p>\uac00\ub2a5\ud569\ub2c8\ub2e4. \uc774\ubbf8 \uc9c0\ucd9c\ud55c \ube44\uc6a9\ubfd0 \uc544\ub2c8\ub77c \uc9c0\ucd9c \uc608\uc815 \ube44\uc6a9\ub3c4 \uc2e0\uccad\ud560 \uc218 \uc788\uace0, \uc5ec\ub7ec \uacfc\uc81c \uc911 \ud2b9\uc815 \uacfc\uc81c\ub9cc \uc2e0\uccad\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc0ac\uc804\uc2ec\uc0ac\ub294 \uc5b8\uc81c\uae4c\uc9c0 \uc2e0\uccad\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \ubc95\uc778\uc138(\uc18c\ub4dd\uc138) \uacfc\uc138\ud45c\uc900 \uc2e0\uace0\ub97c \ud558\uae30 \uc804\uae4c\uc9c0(\uc2e0\uace0\uc11c \uc81c\ucd9c \uc804) \uc2e0\uccad\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ubbf8 \uc2e0\uace0\ud558\uba74\uc11c \uacf5\uc81c\ub97c \ub204\ub77d\ud55c \ube44\uc6a9\uc740 \uacbd\uc815\uccad\uad6c\ub098 \uae30\ud55c \ud6c4 \uc2e0\uace0\ub97c \ud558\uae30 \uc804\uae4c\uc9c0 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b4\ub5a4 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\ub098\uc694?<\/summary><p>\uc0ac\uc804\uc2ec\uc0ac \uc2e0\uccad\uc11c, \uc5f0\uad6c\uac1c\ubc1c\ubcf4\uace0\uc11c, \uc5f0\uad6c\uac1c\ubc1c\uba85\uc138\uc11c, \uadf8 \ubc16\uc758 \uacf5\uc81c \ub300\uc0c1 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\uc784\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc5b4\ub514\uc11c \uc2e0\uccad\ud558\ub098\uc694?<\/summary><p>\ud648\ud0dd\uc2a4, \uc6b0\ud3b8, \uc138\ubb34\uc11c \ubbfc\uc6d0\ubd09\uc0ac\uc2e4\u00b7\uc9c0\ubc29\uccad \ubc95\uc778\uc138\uacfc \ubc29\ubb38\uc811\uc218\ub85c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc7ac\uc2ec\uc0ac\uc5d0\uc11c\ub3c4 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud558\uba74 \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uc548 \ub418\ub098\uc694?<\/summary><p>\uc2e0\uccad \uc790\uccb4\uac00 \uae08\uc9c0\ub418\ub294 \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc, \uc801\uc815\uc131\uc744 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud55c \uc0c1\ud0dc\uc5d0\uc11c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uacfc\uc138\ub2f9\uad6d\uc758 \ubb38\uc81c \uc81c\uae30 \uac00\ub2a5\uc131\uc774 \ub192\uc73c\ubbc0\ub85c \uc2e0\uc911\ud55c \ud310\ub2e8\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p><\/details>\n<\/div>\n\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/rnd-tax-credit-step-by-step-guide\/\">\uc5f0\uad6c\uac1c\ubc1c \uc138\uc561\uacf5\uc81c, \uc0ac\uc5c5 \ub2e8\uacc4\ubcc4 \uc900\ube44 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/a><\/p>\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 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac\uc81c\ub3c4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870) \u2014 nts.go.kr\u00b7law.go.kr (\ud655\uc778\uc77c 2026-07-02)<br>\n\u00b7 \uc2ec\uc0ac\uacb0\uacfc\uc5d0 \ub530\ub77c \uc2e0\uccad \uc2dc \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138 \uba74\uc81c \u2014 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c48\uc870 \uc81c1\ud56d \uc81c2\ud638, law.go.kr (\ud655\uc778\uc77c 2026-07-02)<br>\n\u00b7 \uc0ac\ud6c4\uac80\uc99d(\uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac) \uc81c\uc678 \ubc0f \ubd88\ub9ac\ud55c \uacb0\uacfc 1\ud68c \uc7ac\uc2ec\uc0ac \u2014 \uad6d\uc138\uccad \uc0ac\uc804\uc2ec\uc0ac \uc6b4\uc601\uae30\uc900<br>\n\u00b7 \uc0ac\uc804\uc2ec\uc0ac \uc2e0\uccad \uae30\ud55c(\uacfc\uc138\ud45c\uc900 \uc2e0\uace0 \uc804 \u2014 \uacf5\uc81c \ub204\ub77d\ubd84\uc740 \uacbd\uc815\uccad\uad6c\u00b7\uae30\ud55c \ud6c4 \uc2e0\uace0 \uc804) \u2014 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c9\uc870 \uc81c17\ud56d \ubc0f \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac \uc0ac\ubb34\ucc98\ub9ac\uaddc\uc815(\uad6d\uc138\uccad\ud6c8\ub839 \uc81c2675\ud638) \uc81c10\uc870\u00b7\uc81c13\uc870, law.go.kr (\ud655\uc778\uc77c 2026-07-16)<br>\n\u00b7 \ucd9c\ucc98: https:\/\/www.nts.go.kr (\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c \uc0ac\uc804\uc2ec\uc0ac) \u00b7 https:\/\/www.law.go.kr (\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c48\uc870)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-16<\/p>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44(R&amp;D) \uc138\uc561\uacf5\uc81c\ub294 \uc2e0\uccad \uc804\uc5d0 \uad6d\uc138\uccad \uc0ac\uc804\uc2ec\uc0ac\ub85c \uacf5\uc81c \ub300\uc0c1 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \ud655\uc778\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2ec\uc0ac\uacb0\uacfc \ud1b5\uc9c0 \ub0b4\uc6a9\uc5d0 \ub530\ub77c \uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uc0ac\ud6c4\uac80\uc99d(\uc2e0\uace0\ub0b4\uc6a9\ud655\uc778\u00b7\uac10\uba74 \uc0ac\ud6c4\uad00\ub9ac) \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uace0, \uc774\ud6c4 \ub2ec\ub9ac \uacfc\uc138\ub418\ub354\ub77c\ub3c4 \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c10\uc870\u00b7\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c48\uc870). \uc81c\ub3c4 \uc694\uc9c0 \u2014 \uc758\ubb34\uac00 \uc544\ub2cc \uc120\ud0dd \uc0ac\uc804\uc2ec\uc0ac\ub97c \uac70\uce58\uc9c0 \uc54a\uc544\ub3c4 \uae30\uc5c5 \ud310\ub2e8\uc73c\ub85c \uc138\uc561\uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc74c \u2014 \ub2e4\ub9cc \uacf5\uc81c \uc801\uc815\uc131\uc744 \ub450\uace0 \uacfc\uc138\uad00\uccad\uacfc \uc774\uacac\uc774 \uc7a6\uc740 \ud56d\ubaa9\uc774\ub77c, \uc2e4\uc81c [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":4876,"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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\uc788\uc74c \u2014 \ub2e4\ub9cc \uacf5\uc81c \uc801\uc815\uc131\uc744 \ub450\uace0 \uacfc\uc138\uad00\uccad\uacfc \uc774\uacac\uc774 \uc7a6\uc740 \ud56d\ubaa9\uc774\ub77c, \uc2e4\uc81c&hellip;","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4218","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=4218"}],"version-history":[{"count":9,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4218\/revisions"}],"predecessor-version":[{"id":5736,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/4218\/revisions\/5736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/4876"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=4218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=4218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=4218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}