{"id":4228,"date":"2026-06-18T10:30:00","date_gmt":"2026-06-18T01:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/overseas-subsidiary-report-penalty\/"},"modified":"2026-09-11T13:22:15","modified_gmt":"2026-09-11T04:22:15","slug":"overseas-subsidiary-report-penalty","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/overseas-subsidiary-report-penalty\/","title":{"rendered":"\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c, \ub300\uc0c1\u00b7\uae30\ud55c\u00b7\uacfc\ud0dc\ub8cc \ucd1d\uc815\ub9ac"},"content":{"rendered":"<!-- refresh64 Phase 3-A draft | post_id=4228 | slug(\ubd88\ubcc0)=overseas-subsidiary-report-penalty\n     title(\ubd88\ubcc0)=\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c, \uae5c\ube61\ud558\uba74 \uacfc\ud0dc\ub8cc\uac00 \uac74\ub2f9 \ucc9c\ub9cc \uc6d0\uc77c\uae4c\uc694? \u2014 \ub300\uc0c1\u00b7\uae30\ud55c\u00b7\uacfc\ud0dc\ub8cc \ucd1d\uc815\ub9ac\n     category=tax-audit(7) | tier=\uc2ec\uce35 | \uace8\ub4e0 \ud15c\ud50c\ub9bf(3928) \uad6c\uc870\u00b7\ubc15\uc2a4\u00b7\ud654\ubc95 \uc900\uac70\n     \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = Tier1 \ub300\uc870 \uc644\ub8cc(\uad6d\uc870\ubc95 \uc81c58\u00b759\u00b791\uc870, \uc2dc\ud589\ub839 \uc81c98\u00b7148\uc870 \ubc0f \ubcc4\ud45c \/ law.go.kr 2026-07-05) -->\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>\ud574\uc678 \ubc95\uc778\uc5d0 \uc9c1\uc811\ud22c\uc790\ud558\uac70\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\u00b7\uc6b4\uc6a9\ud55c \uac70\uc8fc\uc790(\uac1c\uc778)\uc640 \ub0b4\uad6d\ubc95\uc778\uc740 \ub9e4\ub144 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1\uc744 \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \ud55c \ubc88 \ub0b4\uba74 \ub05d\uc774 \uc544\ub2c8\ub77c \ubcf4\uc720\ud558\ub294 \ub3d9\uc548 \ub9e4\ub144 \ubc18\ubcf5\ub418\uace0, \uc9c0\ubd84\uc744 \ud314\uac70\ub098 \uccad\uc0b0\ud55c \ud574\uc5d0\ub3c4 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n  <p><strong>\ubbf8\uc81c\ucd9c \uacfc\ud0dc\ub8cc<\/strong><\/p>\n  <ul>\n    <li>\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1: \uac70\uc8fc\uc790 \uac74\ub2f9 500\ub9cc \uc6d0\u00b7\ub0b4\uad6d\ubc95\uc778 \uac74\ub2f9 1\ucc9c\ub9cc \uc6d0(\ud55c \uc0ac\ub78c\u00b7\ud55c \ubc95\uc778\ub2f9 5\ucc9c\ub9cc \uc6d0 \ud55c\ub3c4)<\/li>\n    <li>\ud574\uc678\ubd80\ub3d9\uc0b0 \uad00\ub828: \ucde8\ub4dd\u00b7\ucc98\ubd84\uac00\uc561\uc774\ub098 \ud22c\uc790\uc6b4\uc6a9\uc18c\ub4dd\uc758 10%(1\uc5b5 \uc6d0 \ud55c\ub3c4)<\/li>\n  <\/ul>\n  <p><strong>\uc608\uc678\uc640 \ucd94\uac00 \ubd80\ub2f4<\/strong><\/p>\n  <ul>\n    <li>\uc9c0\ubd84 10% \ubbf8\ub9cc \ubcf4\uc720\ub294 \uc81c\ucd9c\uc758\ubb34\ub294 \uc788\uc5b4\ub3c4 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678<\/li>\n    <li>\uc81c\ucd9c\uc744 \ube60\ub728\ub824 \ucde8\ub4dd\uc790\uae08 \ucd9c\ucc98 \uc18c\uba85\uae4c\uc9c0 \ubabb \ud558\uba74, \uc18c\uba85 \ubabb \ud55c \uae08\uc561\uc758 20%\uac00 \ubcc4\ub3c4\ub85c \uac00\uc0b0<\/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>\ud574\uc678 \ubc95\uc778\uc5d0 \ucd9c\uc790\u00b7\ub300\uc5ec\ud588\uac70\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\ud55c \ub4a4 <strong>\uc81c\ucd9c \ub300\uc0c1\uc778\uc9c0<\/strong> \ud655\uc778\ud558\ub824\ub294 \uc7ac\ubb34\ud300\uc7a5\u00b7\ub300\ud45c<\/li>\n    <li>&#8220;\uc124\ub9c8 \ub098\uae4c\uc9c0 \ub300\uc0c1\uc774\uaca0\uc5b4&#8221; \ud558\uace0 \ub118\uacbc\ub2e4\uac00 <strong>\uacfc\ud0dc\ub8cc\uac00 \uac71\uc815<\/strong>\uc778 \ud574\uc678\ud22c\uc790 \uac1c\uc778<\/li>\n    <li>\ud22c\uc790\ud55c \ud574\uc678 \ubc95\uc778\uc774 \uc5ec\ub7ec \uacf3\uc774\ub77c <strong>\uac74\ubcc4 \uacfc\ud0dc\ub8cc\uac00 \uc5bc\ub9c8<\/strong>\uae4c\uc9c0 \ucee4\uc9c8\uc9c0 \uac00\ub2a0\ud558\ub824\ub294 \uc624\ub108<\/li>\n  <\/ul>\n<\/div>\n\n<!-- \u2462 \ub3c4\uc785\ubd80 (\uc11c\uc220 \u2014 \uccab \ubb38\uc7a5\uc774 \uacb0\ub860 \uadf8 \uc790\uccb4) -->\n<p>\ud574\uc678\uc5d0 \ubc95\uc778\uc744 \uc138\uc6b0\uac70\ub098 \ubd80\ub3d9\uc0b0\uc744 \uc0ac\uba74 \uc678\uad6d\ud658 \uc2e0\uace0\ub9cc\uc73c\ub85c \uc138\ubb34\uac00 \ub05d\ub09c\ub2e4\uace0 \uc0dd\uac01\ud558\uae30 \uc27d\uc9c0\ub9cc, \uad6d\uc138\uccad\uc5d0 \ub9e4\ub144 \ub530\ub85c \ub0b4\uc57c \ud558\ub294 \uc11c\ub958\uac00 \ub0a8\uc2b5\ub2c8\ub2e4. \ud574\uc678 \uc790\ud68c\uc0ac\uc5d0 \ucd9c\uc790\ud55c \uc9c0 \uba87 \ud574\uac00 \uc9c0\ub098 \ub2f4\ub2f9\uc790\uac00 \ubc14\ub00c\uace0, \ud22c\uc790\ud55c \ubc95\uc778\uc774 \ub450\uc138 \uacf3\uc73c\ub85c \ub298\uc5b4\ub09c \uad6c\uc870\uc5d0\uc11c \uc774 \uc11c\ub958\ub97c \ub193\uce58\ub294 \uc77c\uc774 \uc790\uc8fc \uc0dd\uae41\ub2c8\ub2e4. \uc815\uc791 \uc2e4\uc801\uc774 \uc5c6\uac70\ub098 \uc9c0\ubd84\uc744 \uc815\ub9ac\ud55c \ud574\uc5d0\ub3c4 \uc81c\ucd9c\uc758\ubb34\uac00 \uc0b4\uc544 \uc788\uc5b4, &#8220;\ub0bc \uac8c \uc5c6\ub294\ub370 \ubb58 \ub0b4\ub098&#8221; \ud558\uace0 \ub118\uae34 \ub4a4 \uacfc\ud0dc\ub8cc \ud1b5\uc9c0\ub97c \ubc1b\ub294 \uacbd\uc6b0\uac00 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. <strong>\ub300\uc0c1 \uc5ec\ubd80\uc640 \uae30\ud55c\ubd80\ud130 \uc815\ud655\ud788 \uac00\ub824 \ub450\ub294 \uac83\uc774 \ubd80\ub2f4\uc744 \ub9c9\ub294 \uccab\uac78\uc74c\uc785\ub2c8\ub2e4.<\/strong><\/p>\n\n<!-- \u2463 \ubcf8\ubb38 H2 (\uc9c8\ubb38\ud615) -->\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-4228.png\" alt=\"\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ubbf8\uc81c\ucd9c \uacfc\ud0dc\ub8cc\uac00 \uac70\uc8fc\uc790 \uac74\ub2f9 500\ub9cc\uc6d0\u00b7\ub0b4\uad6d\ubc95\uc778 \uac74\ub2f9 1000\ub9cc\uc6d0\uc774\uba70 \ud55c \ubc95\uc778\ub2f9 5000\ub9cc\uc6d0 \uc0c1\ud55c\uc784\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ub3c4\ud45c\" class=\"wp-image-4578\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4228.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4228-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4228-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-a-4228-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c, \uc548 \ub0b4\uba74 \uacfc\ud0dc\ub8cc\uac00 \uc815\ub9d0 \uac74\ub2f9 \ucc9c\ub9cc \uc6d0\uc778\uac00<\/h2>\n<p>\ub0b4\uad6d\ubc95\uc778 \uae30\uc900\uc73c\ub85c \uadf8\ub807\uc2b5\ub2c8\ub2e4. \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c\ub97c \ube44\ub86f\ud55c \ud574\uc678\uc9c1\uc811\ud22c\uc790 \uad00\ub828 \uc790\ub8cc\ub97c \uae30\ud55c \uc548\uc5d0 \ub0b4\uc9c0 \uc54a\uac70\ub098 \uac70\uc9d3\uc73c\ub85c \ub0b4\uba74 <strong>\uac70\uc8fc\uc790\ub294 \uc790\ub8cc \uac74\ub2f9 500\ub9cc \uc6d0, \ub0b4\uad6d\ubc95\uc778\uc740 \uac74\ub2f9 1\ucc9c\ub9cc \uc6d0<\/strong>\uc758 \uacfc\ud0dc\ub8cc\uac00 \ub9e4\uaca8\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \ub05d\uc5c6\uc774 \ub298\uc5b4\ub098\uc9c0\ub294 \uc54a\uace0 \ud55c \uc0ac\ub78c\u00b7\ud55c \ubc95\uc778\ub2f9 <strong>5\ucc9c\ub9cc \uc6d0<\/strong>\uc744 \uc0c1\ud55c\uc73c\ub85c \ud569\ub2c8\ub2e4. &#8220;\uac74\ub2f9&#8221;\uc774\ub77c\ub294 \ub9d0\uc774 \ubb34\uc11c\uc6b4 \uc774\uc720\ub294 \uc790\ub8cc \uc885\ub958\ub9c8\ub2e4, \ud22c\uc790\ud55c \ud574\uc678 \ubc95\uc778\ub9c8\ub2e4 \ub530\ub85c \uacc4\uc0b0\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc790\ud68c\uc0ac\uac00 \uc5ec\ub7ec \uacf3\uc774\uba74 \uadf8\ub9cc\ud07c \uac74\uc218\uac00 \ub298\uc5b4\ub0a9\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n  <p><strong>\uad00\ub828 \ubc95\ub839 \u2014 \ud574\uc678\ud604\uc9c0\ubc95\uc778 \ub4f1 \uc790\ub8cc \uc81c\ucd9c\uc758\ubb34\uc640 \uacfc\ud0dc\ub8cc<\/strong><\/p>\n  <p>\uc81c\ucd9c\uc758\ubb34\ub294 \uad6d\uc81c\uc870\uc138\uc870\uc815\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c58\uc870, \ubbf8\uc81c\ucd9c\u00b7\uac70\uc9d3\uc81c\ucd9c \uacfc\ud0dc\ub8cc\ub294 \uac19\uc740 \ubc95 \uc81c91\uc870\uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4. \uc81c91\uc870\uc81c1\ud56d\uc740 \ud574\uc678\uc9c1\uc811\ud22c\uc790\uba85\uc138\ub4f1\uc5d0 \ub300\ud574 5\ucc9c\ub9cc \uc6d0 \uc774\ud558\uc758 \uacfc\ud0dc\ub8cc\ub97c \uc815\ud558\uace0, \uad6c\uccb4\uc801 \ubd80\uacfc\uae30\uc900\uc740 \uc2dc\ud589\ub839 \uc81c148\uc870\uc640 \uadf8 \ubcc4\ud45c\uc5d0\uc11c <strong>\uac70\uc8fc\uc790 500\ub9cc \uc6d0\u00b7\ub0b4\uad6d\ubc95\uc778 1\ucc9c\ub9cc \uc6d0<\/strong>\uc73c\ub85c \uc790\ub8cc\ubcc4\ub85c \ub9e4\uae41\ub2c8\ub2e4. \ud574\uc678\ubd80\ub3d9\uc0b0 \uad00\ub828\uc740 \uc81c91\uc870\uc81c2\ud56d\uc774 \ucde8\ub4dd\uac00\uc561\u00b7\ucc98\ubd84\uac00\uc561\u00b7\ud22c\uc790\uc6b4\uc6a9\uc18c\ub4dd\uc758 <strong>10\ud37c\uc13c\ud2b8 \uc774\ud558(1\uc5b5 \uc6d0 \ud55c\ub3c4)<\/strong>\ub85c \uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\ub204\uac00 \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\ud574\uc678\uc5d0 \uc9c1\uc811\ud22c\uc790\ud588\uac70\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\u00b7\uc6b4\uc6a9\ud55c <strong>\uac1c\uc778\uacfc \ubc95\uc778 \ubaa8\ub450<\/strong>\uc785\ub2c8\ub2e4. \uc678\uad6d\ud658\uac70\ub798\ubc95\uc0c1 \ud574\uc678\uc9c1\uc811\ud22c\uc790\ub97c \ud55c \uac70\uc8fc\uc790\ub098 \ub0b4\uad6d\ubc95\uc778\uc740 \ud574\uc678\ud604\uc9c0\ubc95\uc778 \uba85\uc138\ub97c, \ud574\uc678\uc5d0 \ubd80\ub3d9\uc0b0\uc774\ub098 \uad00\ub828 \uad8c\ub9ac\ub97c \ucde8\ub4dd\ud574 \ubcf4\uc720\u00b7\ucc98\ubd84\ud55c \uac70\uc8fc\uc790\u00b7\ub0b4\uad6d\ubc95\uc778\uc740 \ud574\uc678\ubd80\ub3d9\uc0b0 \uba85\uc138\ub97c \ub0c5\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc774 \ub0ae\uc544\ub3c4 \uc81c\ucd9c\uc758\ubb34 \uc790\uccb4\ub294 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc5ec\uae30\uc11c \uac08\ub9ac\ub294 \uc9c0\uc810\uc774 \ud558\ub098 \uc788\uc2b5\ub2c8\ub2e4. \uc81c\ucd9c\uc758\ubb34\uc640 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc740 \ubc94\uc704\uac00 \ub2e4\ub985\ub2c8\ub2e4. \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1\uc5d0 \ub300\ud55c \uacfc\ud0dc\ub8cc\ub294 <strong>\ud53c\ud22c\uc790\ubc95\uc778 \uc9c0\ubd84\uc744 \uc9c1\uc811\u00b7\uac04\uc811\uc73c\ub85c 10\ud37c\uc13c\ud2b8 \uc774\uc0c1 \uc18c\uc720\ud55c \uacbd\uc6b0<\/strong>\uc5d0\ub9cc \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc989 \uc9c0\ubd84\uc774 10\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc774\uba74 \uc790\ub8cc\ub294 \ub0b4\uc57c \ud558\ub354\ub77c\ub3c4 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc5d0\uc11c\ub294 \ube60\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n  <thead><tr><th>\uc11c\ub958<\/th><th>\ucd94\uac00\ub85c \ub0b4\uc57c \ud558\ub294 \ub300\uc0c1<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\ud574\uc678\ud604\uc9c0\ubc95\uc778 \uba85\uc138\uc11c<\/td><td>\ud574\uc678\uc9c1\uc811\ud22c\uc790\ub97c \ud55c \ubaa8\ub4e0 \uac70\uc8fc\uc790\u00b7\ub0b4\uad6d\ubc95\uc778<\/td><\/tr>\n    <tr><td>\ud574\uc678\ud604\uc9c0\ubc95\uc778 \uc7ac\ubb34\uc0c1\ud669\ud45c<\/td><td>\ud53c\ud22c\uc790\ubc95\uc778 \uc9c0\ubd84 10\ud37c\uc13c\ud2b8 \uc774\uc0c1 \uc18c\uc720\ud558\uace0 \ud22c\uc790\uae08\uc561 1\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uac70\ub098, \uc9c0\ubd84 10\ud37c\uc13c\ud2b8 \uc774\uc0c1\uc744 \uc9c1\u00b7\uac04\uc811 \uc18c\uc720\ud558\uace0 \ud2b9\uc218\uad00\uacc4\uc5d0 \uc788\ub294 \uacbd\uc6b0<\/td><\/tr>\n    <tr><td>\uc190\uc2e4\uac70\ub798\uba85\uc138\uc11c<\/td><td>\uc704 \ud2b9\uc218\uad00\uacc4 \ub300\uc0c1 \uc911 \uc190\uc2e4\uac70\ub798\uae08\uc561\uc774 \ub0b4\uad6d\ubc95\uc778\uc740 \ub2e8\uc77c \uc0ac\uc5c5\uc5f0\ub3c4 50\uc5b5 \uc6d0 \uc774\uc0c1 \ub610\ub294 5\ub144 \ub204\uc801 100\uc5b5 \uc6d0 \uc774\uc0c1, \uac70\uc8fc\uc790\ub294 \ub2e8\uc77c \uacfc\uc138\uae30\uac04 10\uc5b5 \uc6d0 \uc774\uc0c1 \ub610\ub294 5\ub144 \ub204\uc801 20\uc5b5 \uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0<\/td><\/tr>\n    <tr><td>\ud574\uc678\uc601\uc5c5\uc18c \uc124\uce58\ud604\ud669\ud45c<\/td><td>\ud574\uc678\uc5d0 \uc9c0\uc810\u00b7\uc5f0\ub77d\uc0ac\ubb34\uc18c \ub4f1\uc744 \ub450\uace0 \uc124\uce58\u00b7\uc6b4\uc601\u00b7\ud3d0\uc1c4\ud55c \uac70\uc8fc\uc790\u00b7\ub0b4\uad6d\ubc95\uc778<\/td><\/tr>\n    <tr><td>\ud574\uc678\ubd80\ub3d9\uc0b0 \ucde8\ub4dd\u00b7\ud22c\uc790\uc6b4\uc6a9(\uc784\ub300)\uba85\uc138\uc11c<\/td><td>\ud574\uc678\ubd80\ub3d9\uc0b0 \ub4f1\uc744 \ucde8\ub4dd\u00b7\ubcf4\uc720\u00b7\ud22c\uc790\uc6b4\uc6a9\u00b7\ucc98\ubd84\ud55c \uac70\uc8fc\uc790\u00b7\ub0b4\uad6d\ubc95\uc778(\ubb3c\uac74\ubcc4 \ucde8\ub4dd\uac00\uc561 2\uc5b5 \uc6d0 \ubbf8\ub9cc\uc740 \uc81c\uc678, \ub2e4\ub9cc \ucc98\ubd84\uac00\uc561 2\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uba74 \ucc98\ubd84\uba85\uc138\ub294 \uc81c\ucd9c)<\/td><\/tr>\n  <\/tbody>\n<\/table>\n\n<h2>\uc5b4\ub5a4 \uc11c\ub958\ub97c \uc5b8\uc81c\uae4c\uc9c0 \ub0b4\uc57c \ud558\ub294\uac00<\/h2>\n<p>\uc81c\ucd9c\uae30\ud55c\uc740 <strong>\uacfc\uc138\uae30\uac04(\uac1c\uc778) \ub610\ub294 \uc0ac\uc5c5\uc5f0\ub3c4(\ubc95\uc778)\uc758 \uc885\ub8cc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc774\ub0b4<\/strong>\ub85c \uac19\uc740 \ud2c0\uc744 \uc501\ub2c8\ub2e4. 12\uc6d4\uc5d0 \uacb0\uc0b0\ud558\ub294 \ubc95\uc778\uc774\ub098 \uc77c\ubc18 \uac1c\uc778\uc774\ub77c\uba74 \uc885\ub8cc\uc77c\uc774 12\uc6d4 31\uc77c\uc774\ubbc0\ub85c \uadf8 \ub2ec \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4, \uace7 <strong>\ub2e4\uc74c \ud574 6\uc6d4 30\uc77c<\/strong>\uc774 \uae30\ud55c\uc774 \ub429\ub2c8\ub2e4. \uacb0\uc0b0\uc6d4\uc774 \ub2e4\ub978 \ubc95\uc778\uc740 \uadf8 \uc885\ub8cc\uc6d4\uc744 \uae30\uc900\uc73c\ub85c 6\uac1c\uc6d4\uc744 \uc138\uba74 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n  <p><strong>\u203b \uc815\ub9ac\ud55c \ud574\uc77c\uc218\ub85d \ub354 \ucc59\uaca8\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n  <p>\uc9c0\ubd84\uc744 \uc591\ub3c4\ud588\uac70\ub098 \ud574\uc678 \ubc95\uc778\uc774 \uccad\uc0b0\ub418\uc5b4 \ub354 \uc774\uc0c1 \ud574\uc678\uc9c1\uc811\ud22c\uc790\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uac8c \ub41c \ud574\uc5d0\ub3c4, \uadf8 \uc5f0\ub3c4 \uc790\ub8cc\ub294 \uae30\ud55c \uc548\uc5d0 \ub0b4\uc57c \ud569\ub2c8\ub2e4. &#8220;\uc774\ubbf8 \uc815\ub9ac\ud588\uc73c\ub2c8 \ub0bc \uac83\ub3c4 \uc5c6\uaca0\uc9c0&#8221;\ub77c\uace0 \ub118\uae30\ub294 \uc21c\uac04\uc774 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4. \uc138\ubb34\uc11c\uac00 \uc790\ub8cc \uc81c\ucd9c\uc774\ub098 \ubcf4\uc644\uc744 \uc694\uad6c\ud558\uba74 \uc694\uad6c\ubc1b\uc740 \ub0a0\ubd80\ud130 60\uc77c \uc548\uc5d0 \ub0b4\uc57c \ud558\uace0, \uc774\ub54c\ub3c4 \uc751\ud558\uc9c0 \uc54a\uc73c\uba74 \uac19\uc740 \uacfc\ud0dc\ub8cc\uac00 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<h2>\uc81c\ucd9c\uc744 \ube60\ub728\ub9ac\uba74 \uacfc\ud0dc\ub8cc\uac00 \uc5bc\ub9c8\ub098 \ub098\uc624\ub294\uac00<\/h2>\n<p>\uac19\uc740 \ub204\ub77d\uc774\ub77c\ub3c4 \ud22c\uc790 \ud615\ud0dc\uc640 \uac74\uc218\uc5d0 \ub530\ub77c \ucd1d\uc561\uc774 \ud06c\uac8c \uac08\ub9bd\ub2c8\ub2e4. \uc544\ub798\ub294 \uad6c\uc870\ub97c \ubcf4\uc5ec\uc8fc\uae30 \uc704\ud55c \uc608\uc2dc\uc774\uba70, \uc2e4\uc81c \uae08\uc561\uc740 \uc790\ub8cc \uc885\ub958\u00b7\uc9c0\ubd84\u00b7\ud22c\uc790\uc6b4\uc6a9 \uc18c\ub4dd\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uad6c\uc870 \uc608\uc2dc<\/strong> (\uac00\uc815: 12\uc6d4 \uacb0\uc0b0 \ub0b4\uad6d\ubc95\uc778\uc774 \uc9c0\ubd84 100\ud37c\uc13c\ud2b8 \ud574\uc678 \uc790\ud68c\uc0ac 3\uacf3\uc744 \ub450\uace0 \uc788\uc74c)<\/p>\n  <p>\uc138 \uacf3\uc758 \ud574\uc678\ud604\uc9c0\ubc95\uc778 \uba85\uc138\uc11c\ub97c \ubaa8\ub450 \ube60\ub728\ub9ac\uba74 \uc790\ub8cc\uac00 \ubc95\uc778\ubcc4\ub85c \uac01\uac01 \uacc4\uc0b0\ub418\uc5b4, \ub0b4\uad6d\ubc95\uc778 \uae30\uc900 \uac74\ub2f9 1\ucc9c\ub9cc \uc6d0\uc529 \ub204\uc801\ub429\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc7ac\ubb34\uc0c1\ud669\ud45c\uae4c\uc9c0 \ub300\uc0c1\uc778\ub370 \ud568\uaed8 \ub204\ub77d\ud558\uba74 \uc790\ub8cc \uc885\ub958\ub9cc\ud07c \uac74\uc218\uac00 \ub354 \ub298\uc5b4\ub0a9\ub2c8\ub2e4. \ub2e4\ub9cc \ud55c \ubc95\uc778\ub2f9 \ucd1d\uc561\uc740 5\ucc9c\ub9cc \uc6d0\uc744 \ub118\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac19\uc740 \uc0c1\ud669\uc744 \uac1c\uc778\uc774 \ub9de\uc73c\uba74 \uac74\ub2f9 500\ub9cc \uc6d0\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc9c0\ubd84\uc744 10\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc73c\ub85c\ub9cc \ub4e4\uace0 \uc788\uc5c8\ub2e4\uba74 \uc790\ub8cc\ub294 \ub0b4\uc57c \ud574\ub3c4 \uacfc\ud0dc\ub8cc\ub294 \ubd99\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n  <p>\uc815\ud655\ud55c \uae08\uc561\uc740 \uc790\ub8cc \uc885\ub958\uc640 \uc9c0\ubd84\uc728, \ud22c\uc790 \uc2dc\uc810\uc744 \ud655\uc778\ud55c \ub4a4\uc5d0\uc57c \ud310\ub2e8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<table class=\"compare\">\n  <thead><tr><th>\uad6c\ubd84<\/th><th>\uae30\ud55c \ub0b4 \ubbf8\uc81c\ucd9c\u00b7\uac70\uc9d3\uc81c\ucd9c \uc2dc \uacfc\ud0dc\ub8cc<\/th><th>\uadf8 \ubc16\uc758 \ubd80\ub2f4<\/th><\/tr><\/thead>\n  <tbody>\n    <tr><td>\ud574\uc678\ud604\uc9c0\ubc95\uc778 \uad00\ub828<\/td><td>\uac70\uc8fc\uc790 \uac74\ub2f9 500\ub9cc \uc6d0 \u00b7 \ub0b4\uad6d\ubc95\uc778 \uac74\ub2f9 1\ucc9c\ub9cc \uc6d0(\uac01 5\ucc9c\ub9cc \uc6d0 \ud55c\ub3c4)<\/td><td>\ucde8\ub4dd\uc790\uae08 \ucd9c\ucc98\ub97c \uc18c\uba85 \ubabb \ud558\uac70\ub098 \uac70\uc9d3 \uc18c\uba85\ud558\uba74 \uc18c\uba85 \ubabb \ud55c \uae08\uc561\uc758 20\ud37c\uc13c\ud2b8 \ucd94\uac00<\/td><\/tr>\n    <tr><td>\ud574\uc678\ubd80\ub3d9\uc0b0 \uad00\ub828<\/td><td>\ucde8\ub4dd\uac00\uc561\u00b7\ucc98\ubd84\uac00\uc561\u00b7\ud22c\uc790\uc6b4\uc6a9\uc18c\ub4dd\uc758 10\ud37c\uc13c\ud2b8(1\uc5b5 \uc6d0 \ud55c\ub3c4)<\/td><td>\u2014<\/td><\/tr>\n  <\/tbody>\n<\/table>\n<p>\ucc38\uace0\ub85c \uc138\ubb34\uc11c\ub294 \uc704\ubc18 \uc815\ub3c4\uc640 \ud69f\uc218, \ub3d9\uae30\uc640 \uacb0\uacfc\ub97c \ub530\uc838 \ubd80\uacfc\uae30\uc900 \uae08\uc561\uc758 50\ud37c\uc13c\ud2b8 \ubc94\uc704\uc5d0\uc11c \uc904\uc774\uac70\ub098 \ub298\ub824 \ubd80\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ub298\ub9ac\ub354\ub77c\ub3c4 \ubc95\uc774 \uc815\ud55c \uc0c1\ud55c\uc744 \ub118\uc9c0\ub294 \ubabb\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-b-4228.png\" alt=\"\uc9c0\ubd84 10% \uae30\uc900 \uacfc\ud0dc\ub8cc \ub300\uc0c1 \uc5ec\ubd80\uc640 6\uac1c\uc6d4 \uc81c\ucd9c\uae30\ud55c, \uc790\uae08\ucd9c\ucc98 \uc18c\uba85 20% \ucd94\uac00\ub97c \uc815\ub9ac\ud55c \ub3c4\ud45c\" class=\"wp-image-4579\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4228.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4228-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4228-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/diagram-b-4228-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub3c4 \ub300\uc0c1\uc778\uc9c0 \uc5b4\ub5bb\uac8c \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p>\uc544\ub798 \uc911 \ud558\ub098\ub77c\ub3c4 \ud574\ub2f9\ud558\uba74 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \uc81c\ucd9c\uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc774 \ub0ae\uc544 \uacfc\ud0dc\ub8cc\ub9cc \ube60\uc9c8 \ubfd0, \uc81c\ucd9c \uc790\uccb4\ub294 \ub0a8\ub294 \uacbd\uc6b0\uac00 \ub9ce\ub2e4\ub294 \uc810\uc744 \ud568\uaed8 \ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n  <li>\uac1c\uc778\u00b7\ubc95\uc778\uc774 \ud574\uc678 \ubc95\uc778\uc5d0 \uc9c0\ubd84\uc744 \ucd9c\uc790\ud588\uac70\ub098, \uc774\ubbf8 \ucd9c\uc790\ud55c \uadf8 \ubc95\uc778\uc5d0 1\ub144 \uc774\uc0c1 \uc0c1\ud658 \uc870\uac74\uc73c\ub85c \uae08\uc804\uc744 \ub300\uc5ec\ud558\uace0 \uc788\ub294\uac00? (\uc9c0\ubd84 \ucd9c\uc790 \uc5c6\uc774 \ub300\uc5ec\ub9cc \ud55c \uacbd\uc6b0\ub294 \ud574\uc678\uc9c1\uc811\ud22c\uc790\uac00 \uc544\ub2c8\uc5b4\uc11c \uc81c\ucd9c\uc758\ubb34\uac00 \uc5c6\uc74c)<\/li>\n  <li>\ud574\uc678 \ubc95\uc778 \uc9c0\ubd84\uc774 10\ud37c\uc13c\ud2b8 \uc774\uc0c1\uc774\uace0 \ud22c\uc790\uae08\uc561\uc774 1\uc5b5 \uc6d0 \uc774\uc0c1\uc778\uac00? (\uc7ac\ubb34\uc0c1\ud669\ud45c \ucd94\uac00 \ub300\uc0c1)<\/li>\n  <li>\ud574\uc678\uc5d0 \ubd80\ub3d9\uc0b0 \ub610\ub294 \uad00\ub828 \uad8c\ub9ac\ub97c \ucde8\ub4dd\uac00\uc561 2\uc5b5 \uc6d0 \uc774\uc0c1\uc73c\ub85c \ucde8\ub4dd\u00b7\uc6b4\uc6a9\ud558\uace0 \uc788\ub294\uac00?<\/li>\n  <li>\ud574\uc678\uc5d0 \uc9c0\uc810\u00b7\uc5f0\ub77d\uc0ac\ubb34\uc18c \ub4f1\uc744 \ub450\uace0 \uc788\ub294\uac00? (\uc601\uc5c5\uc18c \uc124\uce58\ud604\ud669\ud45c \ub300\uc0c1)<\/li>\n  <li>\uc62c\ud574 \ud574\uc678 \uc790\ud68c\uc0ac \uc9c0\ubd84\uc744 \uc591\ub3c4\ud558\uac70\ub098 \ud574\uc678 \ubc95\uc778\uc744 \uccad\uc0b0\ud588\ub294\uac00? (\uc815\ub9ac\ud55c \ud574\ub3c4 \uc81c\ucd9c \ub300\uc0c1)<\/li>\n<\/ul>\n<div class=\"hoan-box hoan-box--prac\">\n  <p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n  <p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \uc5b4\uae0b\ub098\ub294 \uc870\ud569\uc740 \ud22c\uc790 \ubc95\uc778\uc774 \uc5ec\ub7ff\uc778\ub370 \ub2f4\ub2f9\uc790\uac00 \ubc14\ub010 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc5b4\ub290 \ud574\uc5d0 \uc5b4\ub5a4 \ubc95\uc778\uc758 \uc5b4\ub5a4 \uc790\ub8cc\ub97c \ub0c8\ub294\uc9c0 \ub300\uc7a5\uc73c\ub85c \ub0a8\uaca8 \ub450\uba74 \uac74\ubcc4 \ub204\ub77d\uc744 \ub9c9\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud574\uc678 \ud22c\uc790 \uaddc\ubaa8\uac00 \ucee4\uc9c8\uc218\ub85d \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub3c4 \ud568\uaed8 \ucee4\uc9c0\ubbc0\ub85c, \uc81c\ucd9c \uc5ec\ubd80\ub294 \ub9e4\ub144 \uc2dc\uc98c \uc804\uc5d0 \uc810\uac80\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n\n<!-- \u2465 \uacb0\ub860 + CTA -->\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 \uc810\uac80\ud558\uba74 \ub418\ub294\uac00<\/h2>\n<p>\uba3c\uc800 \ud574\uc678 \ubc95\uc778\u00b7\ubd80\ub3d9\uc0b0 \ud22c\uc790 \ud604\ud669\uc744 \uc9c0\ubd84\uc728\uacfc \ud22c\uc790\uae08\uc561 \uae30\uc900\uc73c\ub85c \uc815\ub9ac\ud558\uace0, \uac01 \ud22c\uc790\ucc98\uac00 \uc5b4\ub5a4 \uc11c\ub958 \ub300\uc0c1\uc778\uc9c0 \uac00\ub9b0 \ub4a4, \uacb0\uc0b0\uc6d4\uc5d0 \ub9de\ucdb0 6\uac1c\uc6d4 \uae30\ud55c\uc744 \ub2ec\ub825\uc5d0 \ud45c\uc2dc\ud574 \ub450\ub294 \uc21c\uc11c\uc785\ub2c8\ub2e4. <strong>\uc9c0\ubd84\uc744 \uc815\ub9ac\ud55c \ud574\uac00 \uc788\ub2e4\uba74 \uadf8 \uc5f0\ub3c4 \uc790\ub8cc\ub97c \ube60\ub728\ub9ac\uc9c0 \uc54a\uc558\ub294\uc9c0 \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<div class=\"hoan-box hoan-box--prac\">\n  <p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n  <p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c\u00b7\uc7ac\ubb34\uc0c1\ud669\ud45c \ub4f1\uc758 \uc81c\ucd9c \ub300\uc0c1\uc778\uc9c0, \uc9c0\ubd84\uc728 10\ud37c\uc13c\ud2b8 \uae30\uc900\uc73c\ub85c \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\ub294\uc9c0, \uc9c0\ubd84\uc744 \uc815\ub9ac\ud55c \ud574\uc758 \uc790\ub8cc\uae4c\uc9c0 \ube60\uc9d0\uc5c6\uc774 \ucc59\uacbc\ub294\uc9c0 \ud655\uc778\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac\uc758 \ud574\uc678\ud22c\uc790 \uad6c\uc870\uc5d0 \ub9de\ucdb0 \uc81c\ucd9c \ub300\uc0c1\uacfc \uc608\uc0c1 \uacfc\ud0dc\ub8cc \uc704\ud5d8\uc744 \ud568\uaed8 \uac80\ud1a0\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 FAQ 10 -->\n<section class=\"hoan-faq\" id=\"faq\">\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<details><summary>\ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1\uc740 \ub204\uac00 \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\ud574\uc678\uc5d0 \uc9c1\uc811\ud22c\uc790\ud588\uac70\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\u00b7\uc6b4\uc6a9\ud55c \uac70\uc8fc\uc790(\uac1c\uc778)\uc640 \ub0b4\uad6d\ubc95\uc778 \ubaa8\ub450\uac00 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc774 \ub0ae\uc544\ub3c4 \uc81c\ucd9c\uc758\ubb34 \uc790\uccb4\ub294 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud55c \ubc88\ub9cc \uc81c\ucd9c\ud558\uba74 \ub05d\ub098\ub098\uc694?<\/summary><p>\uc544\ub2d9\ub2c8\ub2e4. \ud574\uc678 \ubc95\uc778\uc8fc\uc2dd\uc774\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ubcf4\uc720\ud558\ub294 \ub3d9\uc548 \ub9e4\ub144 \ubc18\ubcf5\ud574\uc11c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc81c\ucd9c\uae30\ud55c\uc740 \uc5b8\uc81c\uae4c\uc9c0\uc778\uac00\uc694?<\/summary><p>\uacfc\uc138\uae30\uac04 \ub610\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc774\ub0b4\uc785\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub098 \uc77c\ubc18 \uac1c\uc778\uc740 \ub2e4\uc74c \ud574 6\uc6d4 30\uc77c\uc774 \uae30\ud55c\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc548 \ub0b4\uba74 \uacfc\ud0dc\ub8cc\uac00 \uc5bc\ub9c8\ub098 \ub098\uc624\ub098\uc694?<\/summary><p>\ud574\uc678\ud604\uc9c0\ubc95\uc778 \uad00\ub828 \uc790\ub8cc\ub294 \uac70\uc8fc\uc790 \uac74\ub2f9 500\ub9cc \uc6d0, \ub0b4\uad6d\ubc95\uc778 \uac74\ub2f9 1\ucc9c\ub9cc \uc6d0\uc774\uba70 \uac01\uac01 5\ucc9c\ub9cc \uc6d0\uc744 \ud55c\ub3c4\ub85c \ud569\ub2c8\ub2e4. \ud574\uc678\ubd80\ub3d9\uc0b0 \uad00\ub828\uc740 \ucde8\ub4dd\uac00\uc561\u00b7\ucc98\ubd84\uac00\uc561\u00b7\ud22c\uc790\uc6b4\uc6a9\uc18c\ub4dd\uc758 10\ud37c\uc13c\ud2b8\ub85c 1\uc5b5 \uc6d0\uc774 \ud55c\ub3c4\uc785\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud22c\uc790\ud55c \ud574\uc678 \ubc95\uc778\uc774 \uc5ec\ub7ec \uac1c\uba74 \uacfc\ud0dc\ub8cc\ub3c4 \uc5ec\ub7ec \ubc88 \ub098\uc624\ub098\uc694?<\/summary><p>\uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc790\ub8cc \uc885\ub958\uc640 \ud22c\uc790\ucc98\ub9c8\ub2e4 \uac74\ubcc4\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c \ud22c\uc790\ucc98\uac00 \ub9ce\uc744\uc218\ub85d \ub204\ub77d \uc2dc \ubd80\ub2f4\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \ud55c \uc0ac\ub78c\u00b7\ud55c \ubc95\uc778\ub2f9 \ucd1d\uc561\uc740 5\ucc9c\ub9cc \uc6d0\uc744 \ub118\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc9c0\ubd84\uc728\uc774 10\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc774\uba74 \uc544\ubb34 \uc758\ubb34\ub3c4 \uc5c6\ub098\uc694?<\/summary><p>\uc81c\ucd9c\uc758\ubb34 \uc790\uccb4\ub294 \ub0a8\uc744 \uc218 \uc788\uc73c\ub098, \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1\uc5d0 \ub300\ud55c \uacfc\ud0dc\ub8cc\ub294 \uc9c0\ubd84\uc744 \uc9c1\uc811\u00b7\uac04\uc811\uc73c\ub85c 10\ud37c\uc13c\ud2b8 \uc774\uc0c1 \uc18c\uc720\ud55c \uacbd\uc6b0\uc5d0\ub9cc \ubd80\uacfc\ub429\ub2c8\ub2e4. 10\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc774\uba74 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc5d0\uc11c\ub294 \ube60\uc9d1\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\ud574\uc678\ubd80\ub3d9\uc0b0\uc744 2\uc5b5 \uc6d0 \ubbf8\ub9cc\uc73c\ub85c \ucde8\ub4dd\ud574\ub3c4 \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\ubb3c\uac74\ubcc4 \ucde8\ub4dd\uac00\uc561\uc774 2\uc5b5 \uc6d0 \ubbf8\ub9cc\uc774\uba74 \uc81c\ucd9c \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ucde8\ub4dd\uac00\uc561\uc774 2\uc5b5 \uc6d0 \ubbf8\ub9cc\uc774\ub77c\ub3c4 \ucc98\ubd84\uac00\uc561\uc774 2\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uba74 \ucc98\ubd84\uba85\uc138\ub294 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc9c0\ubd84\uc744 \ud314\uc558\uac70\ub098 \ud574\uc678 \ubc95\uc778\uc744 \uccad\uc0b0\ud55c \ud574\uc5d0\ub3c4 \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?<\/summary><p>\ub124. \uc9c0\ubd84\uc744 \uc591\ub3c4\ud588\uac70\ub098 \ud574\uc678 \ubc95\uc778\uc774 \uccad\uc0b0\ub418\uc5b4 \ub354 \uc774\uc0c1 \ud574\uc678\uc9c1\uc811\ud22c\uc790\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uac8c \ub41c \ud574\ub77c\ub3c4, \uadf8 \uc5f0\ub3c4 \uc790\ub8cc\ub294 \uae30\ud55c \uc548\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc7ac\ubb34\uc0c1\ud669\ud45c\ub098 \uc190\uc2e4\uac70\ub798\uba85\uc138\uc11c\ub294 \ub204\uac00 \ucd94\uac00\ub85c \ub0b4\ub098\uc694?<\/summary><p>\uc7ac\ubb34\uc0c1\ud669\ud45c\ub294 \uc9c0\ubd84 10\ud37c\uc13c\ud2b8 \uc774\uc0c1\uc5d0 \ud22c\uc790\uae08\uc561 1\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uac70\ub098 \ud2b9\uc218\uad00\uacc4\uc5d0 \uc788\ub294 \uacbd\uc6b0 \ucd94\uac00\ub85c \ub0c5\ub2c8\ub2e4. \uc190\uc2e4\uac70\ub798\uba85\uc138\uc11c\ub294 \uadf8\uc911 \uc190\uc2e4\uac70\ub798\uae08\uc561\uc774 \ub0b4\uad6d\ubc95\uc778\uc740 \ub2e8\uc77c \uc0ac\uc5c5\uc5f0\ub3c4 50\uc5b5 \uc6d0 \ub610\ub294 5\ub144 \ub204\uc801 100\uc5b5 \uc6d0 \uc774\uc0c1, \uac70\uc8fc\uc790\ub294 \ub2e8\uc77c \uacfc\uc138\uae30\uac04 10\uc5b5 \uc6d0 \ub610\ub294 5\ub144 \ub204\uc801 20\uc5b5 \uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0 \ub0c5\ub2c8\ub2e4.<\/p><\/details>\n<details><summary>\uc790\uae08\ucd9c\ucc98 \uc18c\uba85\uc740 \ub610 \ubb34\uc5c7\uc778\uac00\uc694?<\/summary><p>\uc81c\ucd9c\uc758\ubb34\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \uc138\ubb34\uc11c\uac00 \ucde8\ub4dd\uc790\uae08 \ucd9c\ucc98 \uc18c\uba85\uc744 \uc694\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc694\uad6c\ubc1b\uc740 \ub0a0\ubd80\ud130 90\uc77c \uc548\uc5d0 \uc18c\uba85\ud574\uc57c \ud558\uace0, \uc18c\uba85 \ubabb \ud558\uac70\ub098 \uac70\uc9d3 \uc18c\uba85\ud558\uba74 \uadf8 \uae08\uc561\uc758 20\ud37c\uc13c\ud2b8\uac00 \uacfc\ud0dc\ub8cc\ub85c \ucd94\uac00\ub429\ub2c8\ub2e4. \uc694\uad6c\ubc1b\uc740 \uae08\uc561\uc758 80\ud37c\uc13c\ud2b8 \uc774\uc0c1\uc744 \uc18c\uba85\ud558\uba74 \uc804\uc561 \uc18c\uba85\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4.<\/p><\/details>\n<\/section>\n\n<!-- \u2467 \uadfc\uac70\u00b7\ucd9c\ucc98 -->\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\uad6d\uc81c\uc870\uc138\uc870\uc815\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c58\uc870(\ud574\uc678\ud604\uc9c0\ubc95\uc778 \ub4f1\uc5d0 \ub300\ud55c \uc790\ub8cc \uc81c\ucd9c\uc758\ubb34)\u00b7\uc81c59\uc870(\ucde8\ub4dd\uc790\uae08 \ucd9c\ucc98 \uc18c\uba85)\u00b7\uc81c91\uc870(\uacfc\ud0dc\ub8cc), \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c98\uc870\u00b7\uc81c148\uc870 \ubc0f \ubcc4\ud45c(\uacfc\ud0dc\ub8cc \ubd80\uacfc\uae30\uc900) \u2014 law.go.kr \ud604\ud589\ubcf8 2026-07-05 \ud655\uc778.<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-05<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud574\uc678 \ubc95\uc778\uc5d0 \uc9c1\uc811\ud22c\uc790\ud558\uac70\ub098 \ud574\uc678\ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\u00b7\uc6b4\uc6a9\ud55c \uac70\uc8fc\uc790(\uac1c\uc778)\uc640 \ub0b4\uad6d\ubc95\uc778\uc740 \ub9e4\ub144 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \ud574\uc678\ud604\uc9c0\ubc95\uc778\uba85\uc138\uc11c \ub4f1\uc744 \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud574\uc57c 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