{"id":4395,"date":"2026-07-05T02:41:12","date_gmt":"2026-07-04T17:41:12","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=4395"},"modified":"2026-09-11T11:50:32","modified_gmt":"2026-09-11T02:50:32","slug":"retained-earnings-dividend-salary-capital","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/retained-earnings-dividend-salary-capital\/","title":{"rendered":"\uc774\uc775\uc789\uc5ec\uae08 \uc778\ucd9c 3\uacbd\ub85c \uc138\ud6c4 \ube44\uad50, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798"},"content":{"rendered":"<p><!-- \uc694\uc57d\uc18c\uae09 \ubc30\uce584 2026-07-28 | post_id=4395 | slug(\ubd88\ubcc0)=retained-earnings-dividend-salary-capital | \ub808\uc774\uc544\uc6c3 \ud45c\uc900 v1.1 \uc815\ub82c \u00b7 \uc218\uce58\u00b7\uc138\uc728\u00b7\uae30\ud55c = 2026-07-14 \uc138\uc728 \uad50\uc815 \uae30\ubc18\uc601\ub41c \ub77c\uc774\ube0c \uc6d0\ubb38 \uac12 \uadf8\ub300\ub85c(\uc2e0\uaddc \uc218\uce58 \uc5c6\uc74c, \uc138\uc728 \ubb38\uc7a5 \ubd88\ubcc0) | \ubcf8\ubb38 \uc774\ubbf8\uc9c0 2\uc885 \uc704\uce58 \ubcf4\uc874 --><\/p>\n<p><!-- \u2460 \ud575\uc2ec\uc694\uc57d \ubc15\uc2a4 --><\/p>\n<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc774\uc775\uc789\uc5ec\uae08\uc744 \uaebc\ub0b4\ub294 \uc815\ub2f5\uc740 \ud558\ub098\uac00 \uc544\ub2c8\ub77c, \uae08\uc561\u00b7\uc9c0\ubd84\u00b7\ub300\ud45c\uc758 \uc18c\ub4dd\uad6c\uac04\u00b7\ubc95\uc778 \uc0c1\ud669\uc5d0 \ub530\ub77c \uac08\ub9bd\ub2c8\ub2e4.<\/strong> \ud55c \uacbd\ub85c\uc5d0 \ubab0\uc9c0 \ub9d0\uace0 \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798\ub97c \ub300\ud45c\uc758 \ub2e4\ub978 \uc18c\ub4dd\uacfc \uacb9\uce58\uc9c0 \uc54a\ub294 \uad6c\uac04\uae4c\uc9c0 \ub098\ub220 \uaebc\ub0b4\ub294 \uc124\uacc4\uac00 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\uacbd\ub85c\ubcc4 \ud575\uc2ec \ubcc0\uc218<\/strong><\/p>\n<ul>\n<li>\ubc30\ub2f9 \u2014 \uae08\uc735\uc18c\ub4dd(\uc774\uc790+\ubc30\ub2f9) \uc5f0 2\ucc9c\ub9cc \uc6d0 \uc774\ud558\uba74 15.4% \ubd84\ub9ac\uacfc\uc138\ub85c \uc885\uacb0, \ucd08\uacfc\ubd84\uc740 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ud574 \uc885\ud569\uc18c\ub4dd\uc138\uc728(6~45%)\ub85c \ub204\uc9c4 \uacfc\uc138<\/li>\n<li>\uae09\uc5ec\u00b7\uc0c1\uc5ec \u2014 \uc190\uae08\uc0b0\uc785(\ud68c\uc0ac \ube44\uc6a9 \ucc98\ub9ac)\uc73c\ub85c \ubc95\uc778\uc138\ub97c \uc904\uc774\uc9c0\ub9cc, \uadfc\ub85c\uc18c\ub4dd \ub204\uc9c4(6~45%)\uacfc 4\ub300\ubcf4\ud5d8 \ubd80\ub2f4\uc774 \ud68c\uc0ac\u00b7\ubcf8\uc778 \uc591\ucabd\uc5d0 \ubc1c\uc0dd<\/li>\n<li>\uc790\ubcf8\uac70\ub798 \u2014 \uac10\uc561\ubc30\ub2f9\uc740 2026\ub144 1\uc6d4 1\uc77c \uc9c0\uae09\ubd84\ubd80\ud130 \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84\uc774 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138(\uacfc\uc138\uc804\ud658)<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uba3c\uc800 \ud655\uc778\ud560 \uac83<\/strong><\/p>\n<ul>\n<li>\ub300\ud45c\uc5d0\uac8c \uc774\ubbf8 \ub2e4\ub978 \uc18c\ub4dd\uc774 \uc5bc\ub9c8\ub098 \uc788\ub294\uc9c0, \uac00\uc218\uae08 \ub4f1 \uc138\uae08 \uc5c6\ub294 \ud68c\uc218 \uc7ac\uc6d0\uc774 \ub0a8\uc544 \uc788\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud558\ub294 \uac83\uc774 \uc21c\uc11c<\/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 2026-07-05 \u00b7 <strong>2026\ub144 7\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2461 FOR YOU --><\/p>\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>\ub9e4\ub144 \uc774\uc775\uc740 \ub098\ub294\ub370 \ubbf8\ucc98\ubd84\uc774\uc775\uc789\uc5ec\uae08\ub9cc \uc218\uc5b5 \uc6d0\uc529 \ub204\uc801\ub418\uc5b4 \uaebc\ub0bc \ubc29\ubc95\uc744 \uace0\ubbfc\ud558\ub294 \ub300\ud45c<\/li>\n<li>\ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\uae30\uc8fc\uc2dd \uc911 \ubb34\uc5c7\uc774 \uc138\uae08\uc774 \ub35c \ub098\uc624\ub294\uc9c0 \uc815\uba74\uc73c\ub85c \ube44\uad50\ud574 \ubcf4\uace0 \uc2f6\uc740 \ub300\ud45c<\/li>\n<li>2026\ub144 \uac10\uc561\ubc30\ub2f9 \uacfc\uc138\uc804\ud658 \ub4f1 \uc81c\ub3c4 \ubcc0\ud654\ub85c \uae30\uc874 \uc778\ucd9c \uacc4\ud68d\uc744 \ub2e4\uc2dc \uc810\uac80\ud574\uc57c \ud558\ub294 \ub300\ud45c<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 (\uccab \ubb38\uc7a5\uc774 \uacb0\ub860, \uc11c\uc220) --><\/p>\n<p><strong>\uc774\uc775\uc789\uc5ec\uae08\uc740 \uc5b4\ub5a4 \ud1b5\ub85c\ub85c \uaebc\ub0b4\ub290\ub0d0\uc5d0 \ub530\ub77c \ub300\ud45c \uc190\uc5d0 \ub0a8\ub294 \ub3c8\uc774 \ud06c\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/strong> \uc774\uc775\uc789\uc5ec\uae08\uc740 \ud68c\uc0ac\uac00 \uc138\uae08\uc744 \ub0b4\uace0 \ub0a8\uae34 \uc774\uc775\uc758 \ub204\uc801\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc5d0 \ub0a8\uc544 \uc788\uc744 \ub54c\ub294 \ubb38\uc81c\uac00 \uc5c6\uc5b4 \ubcf4\uc774\uc9c0\ub9cc, \ub300\ud45c \uac1c\uc778\uc5d0\uac8c \ub118\uc5b4\uc624\ub294 \uc21c\uac04 \ubc18\ub4dc\uc2dc \ud55c \ubc88 \ub354 \uacfc\uc138\ub429\ub2c8\ub2e4. \ubc30\ub2f9\uc740 \ubc95\uc778\uc138\ub97c \ub0b8 \uc7ac\uc6d0\uc5d0\uc11c \ub2e4\uc2dc \ubc30\ub2f9\uc18c\ub4dd\uc138\ub97c \ubb3c\uace0, \uae09\uc5ec\ub294 \ud68c\uc0ac \ube44\uc6a9\uc73c\ub85c \ube60\uc9c0\uc9c0\ub9cc \uadfc\ub85c\uc18c\ub4dd\uc138\uc640 4\ub300\ubcf4\ud5d8\uc774 \ubd99\uc73c\uba70, \uac10\uc561\ubc30\ub2f9\u00b7\uc790\uae30\uc8fc\uc2dd \uac19\uc740 \uc790\ubcf8\uac70\ub798\ub294 2025\ub144\uae4c\uc9c0\uc758 \uc808\uc138 \uacf5\uac04\uc774 2026\ub144\ubd80\ud130 \uc881\uc544\uc84c\uc2b5\ub2c8\ub2e4. \ud638\uc548\uc774 \uc2e4\uc81c \ubc95\uc778 \uc0c1\ub2f4\uc5d0\uc11c \uc138\ud6c4 \uc218\ub839\uc561 \uae30\uc900\uc73c\ub85c \uc138 \uacbd\ub85c\ub97c \ube44\uad50\ud558\ub294 \ubc29\uc2dd\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uc774\uc775\uc789\uc5ec\uae08\uc740 \uc65c \ubaa8\uc544\ub450\uae30\ub9cc \ud558\uba74 \ubb38\uc81c\uac00 \ub418\ub294\uac00<\/h2>\n<p>\uc138 \uac00\uc9c0 \uc774\uc720\uc785\ub2c8\ub2e4. \uccab\uc9f8, \uc5b8\uc820\uac00\ub294 \uacfc\uc138\ub429\ub2c8\ub2e4. \uc789\uc5ec\uae08\uc740 \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uccad\uc0b0 \ub4f1 \uc5b4\ub5a4 \ud615\ud0dc\ub85c\ub4e0 \ub300\ud45c\uc5d0\uac8c \uc774\uc804\ub420 \ub54c \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\uba70, \ubbf8\ub8e8\uba74 \uc138\uc728\uc774 \uc624\ub978 \uc2dc\uc810\uc5d0 \ud55c\uaebc\ubc88\uc5d0 \ubd80\ub2f4\uc774 \ubab0\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, \uc0c1\uc18d\u00b7\uc99d\uc5ec \ub9ac\uc2a4\ud06c\uc785\ub2c8\ub2e4. \uc789\uc5ec\uae08\uc774 \ub204\uc801\ub418\uba74 \ube44\uc0c1\uc7a5\uc8fc\uc2dd \ud3c9\uac00\uc561\uc774 \uc62c\ub77c \uc2b9\uacc4 \uc2dc \uc0c1\uc18d\u00b7\uc99d\uc5ec\uc138 \ubd80\ub2f4\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \uc14b\uc9f8, \uac00\uc871\ubc95\uc778 \uaddc\uc81c\uc785\ub2c8\ub2e4. \uc9c0\ubc30\uc8fc\uc8fc \uc9c0\ubd84\uc774 \ub192\uc740 \ubc95\uc778\uc77c\uc218\ub85d \uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775 \uc774\uc804\uc5d0 \uc99d\uc5ec\uc758\uc81c \ub4f1 \uaddc\uc81c\uac00 \ucd18\ucd18\ud558\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc789\uc5ec\uae08\uc740 \ubaa8\uc544\ub450\ub294 \uac83 \uc790\uccb4\uac00 \uc544\ub2c8\ub77c &#8220;\uc5b8\uc81c\u00b7\uc5b4\ub5bb\uac8c \uaebc\ub0bc\uc9c0&#8221;\ub97c \ud568\uaed8 \uc124\uacc4\ud560 \ub54c \uc790\uc0b0\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 &#8220;\ub35c \ub0b4\ub294 \ud1b5\ub85c&#8221; \ud558\ub098\ub9cc \ucc3e\uc73c\uba74 \uc2e4\ud328\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ubc30\ub2f9\uc774\ub4e0 \uae09\uc5ec\ub4e0 \uc790\ubcf8\uac70\ub798\ub4e0, \ud55c \uacbd\ub85c\uc5d0 \uc804\uc561\uc744 \ubab0\uba74 \uadf8 \uacbd\ub85c\uc758 \uc138\uc728 \uc0c1\ub2e8\uc5d0 \uac78\ub9bd\ub2c8\ub2e4. \ubc30\ub2f9\uc744 \ud55c \ud574\uc5d0 \ubab0\uba74 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138\ub85c \ub204\uc9c4 \uc0c1\ub2e8\uc744 \ub9de\uace0, \uae09\uc5ec\ub97c \ud0a4\uc6b0\uba74 4\ub300\ubcf4\ud5d8\uacfc \uadfc\ub85c\uc18c\ub4dd \ub204\uc9c4\uc774 \ud568\uaed8 \uc624\ub985\ub2c8\ub2e4. \uc2e4\ubb34\uc758 \ud575\uc2ec\uc740 &#8220;\uac00\uc7a5 \ub0ae\uc740 \uc138\uc728\uc758 \ud1b5\ub85c \ud558\ub098&#8221;\uac00 \uc544\ub2c8\ub77c <strong>\ub300\ud45c\uc758 \ub2e4\ub978 \uc18c\ub4dd\uacfc \uacb9\uce58\uc9c0 \uc54a\ub294 \uad6c\uac04\uae4c\uc9c0 \uc5ec\ub7ec \ud1b5\ub85c\ub85c \ub098\ub220 \uaebc\ub0b4\ub294 \uac83<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\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\/A_order.png\" alt=\"\uc774\uc775\uc789\uc5ec\uae08 \uc778\ucd9c \uc21c\uc11c \ud50c\ub85c\uc6b0\" class=\"wp-image-4396\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_order.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_order-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_order-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_order-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc789\uc5ec\uae08 \uc778\ucd9c \uc21c\uc11c \u2014 \uac00\uc218\uae08 \uc0c1\ud658\uc744 \uba3c\uc800, \uc774\ud6c4 \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798\ub97c \uc0c1\ud669\ubcc4\ub85c \ub098\ub220 \uaebc\ub0c5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\uaebc\ub0b4\ub294 \uae38\uc740 \uacb0\uad6d \uba87 \uac08\ub798\uc778\uac00<\/h2>\n<p>\ud06c\uac8c \uc138 \uac08\ub798\uc5d0 \ubcf4\uc870 \ud55c \uac08\ub798\uc785\ub2c8\ub2e4. \u2460<strong>\ubc30\ub2f9<\/strong> \u2014 \uc8fc\uc8fc \uc9c0\uc704\uc5d0\uc11c \uc774\uc775\uc744 \ubd84\ubc30\ubc1b\ub294 \uac00\uc7a5 \uae30\ubcf8\uc801\uc778 \ud1b5\ub85c. \u2461<strong>\uae09\uc5ec\u00b7\uc0c1\uc5ec<\/strong> \u2014 \uc784\uc6d0 \ubcf4\uc218\ub85c \ud68c\uc0ac \ube44\uc6a9(\uc190\uae08) \ucc98\ub9ac\ud558\uba70 \uac00\uc838\uc624\ub294 \ud1b5\ub85c. \u2462<strong>\uc790\ubcf8\uac70\ub798<\/strong> \u2014 \uac10\uc561\ubc30\ub2f9(\uc720\uc0c1\uac10\uc790)\u00b7\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd\ucc98\ub7fc \uc790\ubcf8\uc744 \uc904\uc774\uba70 \ub3cc\ub824\ubc1b\ub294 \ud1b5\ub85c. \uadf8\ub9ac\uace0 \ubcf4\uc870\ub85c \u2463<strong>\uac00\uc218\uae08 \uc0c1\ud658<\/strong>\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ub123\uc5b4\ub454 \uac00\uc218\uae08\uc774 \ub0a8\uc544 \uc788\ub2e4\uba74 \uc6d0\uae08 \ud68c\uc218\ub77c \uc138\uae08 \uc5c6\uc774 \uaebc\ub0bc \uc218 \uc788\uc5b4, \uc789\uc5ec\uae08 \uc778\ucd9c\ubcf4\ub2e4 \uba3c\uc800 \uc18c\uc9c4\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4(<a href=\"https:\/\/hoantax.co.kr\/insights\/director-loan-payable-guide\/\">\ub300\ud45c \uac00\uc218\uae08 \ud68c\uc218 \ubc29\ubc95<\/a> \ucc38\uace0).<\/p>\n<h2>\ubc30\ub2f9\uc73c\ub85c \uaebc\ub0b4\uba74 \uc138\uae08\uc774 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\ubc30\ub2f9\uc740 \uc774\ubbf8 \ubc95\uc778\uc138\ub97c \ub0b8 \uc774\uc775\uc5d0\uc11c \ub2e4\uc2dc \ubc30\ub2f9\uc18c\ub4dd\uc138\ub97c \ubb45\ub2c8\ub2e4. \uac1c\uc778\ubcc4 \uc5f0\uac04 \uae08\uc735\uc18c\ub4dd(\uc774\uc790+\ubc30\ub2f9)\uc774 <strong>2\ucc9c\ub9cc \uc6d0 \uc774\ud558<\/strong>\uba74 15.4%(\uc9c0\ubc29\uc138 \ud3ec\ud568) \uc6d0\ucc9c\uc9d5\uc218\ub85c \ubd84\ub9ac\uacfc\uc138\ub418\uc5b4 \ub05d\ub098\uc9c0\ub9cc, 2\ucc9c\ub9cc \uc6d0\uc744 \ub118\uc73c\uba74 \ucd08\uacfc\ubd84\uc774 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ub418\uc5b4 \uc885\ud569\uc18c\ub4dd\uc138\uc728(6~45%)\ub85c \ub204\uc9c4 \uacfc\uc138\ub429\ub2c8\ub2e4. \uc774\ub54c \ubc95\uc778\uc138\uc640 \uc18c\ub4dd\uc138\uc758 \uc774\uc911\uacfc\uc138\ub97c \uc644\ud654\ud558\ub824\uace0 \ubc30\ub2f9\uac00\uc0b0(Gross-up)\uacfc \ubc30\ub2f9\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4. <strong>\ubc30\ub2f9\uac00\uc0b0\uc728(gross-up)\uc740 2026\ub144 \uc9c0\uae09\ubd84 \uae30\uc900 10%<\/strong>\uc774\uba70, \uadf8 \uac00\uc0b0\uc561(\uadc0\uc18d\ubc95\uc778\uc138 \uc0c1\ub2f9\uc561)\uc744 \ubc30\ub2f9\uc138\uc561\uacf5\uc81c\ub85c \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uc804\uc561 \uacf5\uc81c\ud569\ub2c8\ub2e4. <strong>2027\ub144 \uc9c0\uae09\ubd84\ubd80\ud130\ub294 11%\ub85c \uc0c1\ud5a5 \uc608\uc815<\/strong>\uc774\ubbc0\ub85c \uc9c0\uae09 \uc5f0\ub3c4\ub97c \uae30\uc900\uc73c\ub85c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc30\ub2f9\uc740 \uc18c\ub4dd \uc5c6\ub294 \ubc30\uc6b0\uc790\u00b7\uc790\ub140 \uc8fc\uc8fc\uc5d0\uac8c \uc9c0\ubd84\uc5d0 \ub530\ub77c \ubd84\uc0b0\ud558\uba74 \uac01\uc790\uc758 2\ucc9c\ub9cc \uc6d0 \uad6c\uac04\uc744 \ud65c\uc6a9\ud574 \uc138 \ubd80\ub2f4\uc744 \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4(<a href=\"https:\/\/hoantax.co.kr\/insights\/interim-dividend-tax-strategy\/\">\ucc28\ub4f1\ubc30\ub2f9\u00b7\uc911\uac04\ubc30\ub2f9 \ud0c0\uc774\ubc0d \uc804\ub7b5<\/a>). \uae08\uc735\uc18c\ub4dd\uc774 \uc5f0 2\ucc9c\ub9cc \uc6d0\uc744 \ub118\uc73c\uba74 \uc885\ud569\uacfc\uc138\uc640 \ubcc4\uac1c\ub85c \uac74\uac15\ubcf4\ud5d8 \ud53c\ubd80\uc591\uc790 \uc790\uaca9\uc774 \ubc15\ud0c8\ub418\uc5b4 \uc9c0\uc5ed \uac00\uc785\uc790 \ubcf4\ud5d8\ub8cc\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac00\uc871 \ubd84\uc0b0\ubc30\ub2f9 \uc124\uacc4 \uc2dc \ubc30\uc6b0\uc790\u00b7\uc790\ub140\uc758 \ud53c\ubd80\uc591\uc790 \uc720\uc9c0 \uc5ec\ubd80\uae4c\uc9c0 \uacc4\uc0b0\uc5d0 \ub123\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870(\ubc30\ub2f9\uc18c\ub4dd)\u00b7\uc81c56\uc870(\ubc30\ub2f9\uc138\uc561\uacf5\uc81c)<\/strong> \u2014 \ubc30\ub2f9\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ud558\uba70, \uc774\uc911\uacfc\uc138 \uc870\uc815\uc744 \uc704\ud574 \uac00\uc0b0\uc561\uc744 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4<\/summary>\n<p>\uc81c17\uc870(\ubc30\ub2f9\uc18c\ub4dd) \u2460 \ubc30\ub2f9\uc18c\ub4dd\uc740 \ud574\ub2f9 \uacfc\uc138\uae30\uac04\uc5d0 \ubc1c\uc0dd\ud55c \ub2e4\uc74c \uac01 \ud638\uc758 \uc18c\ub4dd\uc73c\ub85c \ud55c\ub2e4. 1. \ub0b4\uad6d\ubc95\uc778\uc73c\ub85c\ubd80\ud130 \ubc1b\ub294 \uc774\uc775\uc774\ub098 \uc789\uc5ec\uae08\uc758 \ubc30\ub2f9 \ub610\ub294 \ubd84\ubc30\uae08 (\uc774\ud558 \uac01 \ud638 \uc0dd\ub7b5) \u2462 \ubc30\ub2f9\uc18c\ub4dd\uae08\uc561\uc740 \ud574\ub2f9 \uacfc\uc138\uae30\uac04\uc758 \ucd1d\uc218\uc785\uae08\uc561\uc73c\ub85c \ud558\ub418, \uc81c2\ud56d \uac01 \ud638 \uc678\uc758 \ubc30\ub2f9\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub294 \uadf8 \ubc30\ub2f9\uc18c\ub4dd\uc5d0 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc728\uc744 \uacf1\ud55c \uae08\uc561(\uadc0\uc18d\ubc95\uc778\uc138)\uc744 \uac00\uc0b0\ud55c\ub2e4.<\/p>\n<p>\uc81c56\uc870(\ubc30\ub2f9\uc138\uc561\uacf5\uc81c) \u2460 \uac70\uc8fc\uc790\uc758 \uc885\ud569\uc18c\ub4dd\uae08\uc561\uc5d0 \uc81c17\uc870\uc81c3\ud56d\uc5d0 \ub530\ub77c \uac00\uc0b0\ud55c \ubc30\ub2f9\uc18c\ub4dd\uae08\uc561\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0 \uadf8 \uac00\uc0b0\uc561\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \uc885\ud569\uc18c\ub4dd \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud55c\ub2e4. (2026\ub144 \uc9c0\uae09\ubd84: \uac00\uc0b0\uc728 10% \u00b7 \uadf8 \uac00\uc0b0\uc561 \uc804\uc561 \ubc30\ub2f9\uc138\uc561\uacf5\uc81c \/ 2027\ub144 \uc9c0\uae09\ubd84~: 11% \uc608\uc815)<\/p>\n<\/details>\n<\/div>\n<h2>\uae09\uc5ec\u00b7\uc0c1\uc5ec\ub85c \uaebc\ub0b4\ub294 \ucabd\uc774 \uc720\ub9ac\ud55c \uacbd\uc6b0\ub294 \uc5b8\uc81c\uc778\uac00<\/h2>\n<p>\uae09\uc5ec\uc758 \uac00\uc7a5 \ud070 \uc7a5\uc810\uc740 \ud68c\uc0ac \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ub418\uc5b4 <strong>\ubc95\uc778\uc138\ub97c \uc904\uc778\ub2e4<\/strong>\ub294 \uc810\uc785\ub2c8\ub2e4. \ubc30\ub2f9\uc740 \ubc95\uc778\uc138\ub97c \ub0b8 \ub4a4\uc758 \uc774\uc775\uc5d0\uc11c \ub098\uac00\uc9c0\ub9cc, \uae09\uc5ec\ub294 \ub098\uac00\uae30 \uc804 \ub2e8\uacc4\uc5d0\uc11c \uc190\uae08\uc5d0 \uc0b0\uc785\ub418\ubbc0\ub85c \ubc95\uc778 \ub2e8\uacc4 \uc808\uc138 \ud6a8\uacfc\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \ub300\ud45c \uac1c\uc778\uc5d0\uac8c\ub294 \uadfc\ub85c\uc18c\ub4dd\uc138\uac00 \ub204\uc9c4\uc138\uc728(6~45%)\ub85c \ubd99\uace0, \uad6d\ubbfc\uc5f0\uae08\u00b7\uac74\uac15\ubcf4\ud5d8\u00b7\uc7a5\uae30\uc694\uc591\u00b7\uace0\uc6a9\ubcf4\ud5d8 \ub4f1 <strong>4\ub300\ubcf4\ud5d8 \ubd80\ub2f4<\/strong>\uc774 \ud68c\uc0ac\uc640 \ubcf8\uc778 \uc591\ucabd\uc5d0 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. <strong>2026\ub144 \uc694\uc728\uc740 \uad6d\ubbfc\uc5f0\uae08 9.5%(\ub178\uc0ac \uac01 4.75%), \uac74\uac15\ubcf4\ud5d8 7.19%(\ub178\uc0ac \uac01 3.595%), \uc7a5\uae30\uc694\uc591 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc758 13.14%, \uace0\uc6a9\ubcf4\ud5d8 \uc2e4\uc5c5\uae09\uc5ec 1.8%(\ub178\uc0ac \uac01 0.9%), \uc0b0\uc7ac \ud3c9\uade0 1.47%(\uc5c5\uc885\ubcc4\u00b7\uc0ac\uc5c5\uc8fc \ubd80\ub2f4)<\/strong>\uc785\ub2c8\ub2e4. \uc784\uc6d0 \ubcf4\uc218\ub294 \uc815\uad00 \ub610\ub294 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uc815\ud55c \uc9c0\uae09 \uae30\uc900\uc744 \ucd08\uacfc\ud558\uba74 \uc190\uae08\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc73c\ubbc0\ub85c(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c43\uc870), \uc815\uad00\u00b7\ubcf4\uc218 \uaddc\uc815\uc744 \uba3c\uc800 \uc815\ube44\ud558\ub294 \uac83\uc774 \uc804\uc81c\uc785\ub2c8\ub2e4. \uacb0\uad6d \uae09\uc5ec\ub294 &#8220;\ubc95\uc778\uc138 \uc808\uac10\ubd84 \u2212 (\uadfc\ub85c\uc18c\ub4dd\uc138 + 4\ub300\ubcf4\ud5d8)&#8221;\uc774 \ubc30\ub2f9 \ubd80\ub2f4\ubcf4\ub2e4 \uc791\uc740 \uad6c\uac04\uc5d0\uc11c \uc720\ub9ac\ud569\ub2c8\ub2e4. \uad6d\ubbfc\uc5f0\uae08 \uc694\uc728\uc740 2026\ub144 9.5%\ub97c \uc2dc\uc791\uc73c\ub85c \ub2e8\uacc4 \uc778\uc0c1\uc774 \uc608\uc815\ub418\uc5b4 \uc788\uc5b4, \uae09\uc5ec \uacbd\ub85c\uc758 \uc2e4\uc9c8 \ubd80\ub2f4\uc740 \ud574\ub9c8\ub2e4 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8\uac70\ub798(\uac10\uc561\ubc30\ub2f9\u00b7\uc790\uae30\uc8fc\uc2dd)\ub294 \uc9c0\uae08\ub3c4 \uc720\ud6a8\ud55c \uce74\ub4dc\uc778\uac00<\/h2>\n<p>\uac10\uc561\ubc30\ub2f9\uc740 \uc790\ubcf8\uae08\uc744 \uc904\uc774\uba74\uc11c \uadf8 \ub300\uac00\ub97c \uc8fc\uc8fc\uc5d0\uac8c \ub3cc\ub824\uc8fc\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \uc608\uc804\uc5d0\ub294 \uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\ubd84\uc774 \uc790\ubcf8\uc758 \ud658\uae09\uc73c\ub85c \ubcf4\uc544 \uc18c\ub4dd\uc138\uac00 \ubd99\uc9c0 \uc54a\uc544 \uc808\uc138 \ud1b5\ub85c\ub85c \ud65c\uc6a9\ub410\uc9c0\ub9cc, <strong>2026\ub144 1\uc6d4 1\uc77c(2026\ub144 \uadc0\uc18d \ubc30\ub2f9\ubd84)\ubd80\ud130<\/strong>, \uc8fc\uad8c\uc0c1\uc7a5 \ub300\uc8fc\uc8fc\u00b7\ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc8fc\uac00 \ubc1b\ub294 \uac10\uc561\ubc30\ub2f9\uc740 <strong>\ubcf4\uc720\uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561\uc744 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc774 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138<\/strong>\ub429\ub2c8\ub2e4. \uc2dc\ud589\uc77c \uc774\uc804 \uc9c0\uae09\ubd84\uc740 \uc885\uc804\ub300\ub85c \ube44\uacfc\uc138\uc774\uba70, \ucde8\ub4dd\uac00\uc561\uc774 \ud070 \ucd08\uae30 \ucd9c\uc790 \uc9c0\ubd84 \ub4f1\uc740 \uc5ec\uc804\ud788 \uac80\ud1a0 \uac00\uce58\uac00 \uc788\uc2b5\ub2c8\ub2e4(<a href=\"https:\/\/hoantax.co.kr\/insights\/capital-reduction-dividend-taxation\/\">\uac10\uc561\ubc30\ub2f9 \uacfc\uc138\uc804\ud658 \uc815\ub9ac<\/a>\u00b7<a href=\"https:\/\/hoantax.co.kr\/insights\/capital-reduction-dividend-pitfalls\/\">\ub193\uce58\uae30 \uc26c\uc6b4 \uc2e4\uc218<\/a>). \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \uc5ed\uc2dc \uadf8 \uc2e4\uc9c8\uc774 \uc790\ubcf8 \uac10\uc18c\ub85c \ud310\ub2e8\ub418\uba74 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uacfc\uc138\ub420 \uc218 \uc788\uc5b4(\uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870 \uc81c1\ud56d), &#8220;\uc790\ubcf8\uac70\ub798\ub2c8 \ube44\uacfc\uc138&#8221;\ub77c\ub294 \ub2e8\uc815\uc740 \uc704\ud5d8\ud569\ub2c8\ub2e4 (\uc0c1\uc138\ub294 \uc790\uae30\uc8fc\uc2dd \ud3b8\uc5d0\uc11c \ub2e4\ub8f0 \uc608\uc815). \ud2b9\ud788 \uac00\uc871\ubc95\uc778\uc740 \uc790\ubcf8\uac70\ub798\ub97c \ud1b5\ud55c \uc774\uc775 \uc774\uc804\uc5d0 \uaddc\uc81c\uac00 \uac15\ud654\ub418\uc5c8\uc73c\ubbc0\ub85c(<a href=\"https:\/\/hoantax.co.kr\/insights\/family-corporation-tax-changes\/\">\uac00\uc871\ubc95\uc778 \uc790\ubcf8\uac70\ub798 \uc808\uc138\ud50c\ub79c\uc758 \uc885\ub8cc<\/a>) \ubc18\ub4dc\uc2dc \uc0ac\uc804 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\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\/B_compare.png\" alt=\"\ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798 \uc138 \uacbd\ub85c \ube44\uad50\" class=\"wp-image-4397\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_compare.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_compare-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_compare-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_compare-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798\ub294 \uc7ac\uc6d0 \uc131\uaca9\uacfc \uacfc\uc138 \ubc29\uc2dd\uc774 \ub2e4\ub985\ub2c8\ub2e4 \u2014 \uc138\ud6c4 \uc21c\uc704\ub294 \ud655\uc815 \uc218\uce58\ub85c \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\uac19\uc740 3\uc5b5\uc744 \uaebc\ub0b8\ub2e4\uba74 \uacbd\ub85c\ubcc4\ub85c \uc5bc\ub9c8\uac00 \ub0a8\ub294\uac00<\/h2>\n<p>\ub300\ud45c\uac00 \ub204\uc801 \uc789\uc5ec\uae08\uc5d0\uc11c 3\uc5b5 \uc6d0\uc744 \uac1c\uc778\uc73c\ub85c \uc774\uc804\ud55c\ub2e4\uace0 \uac00\uc815\ud558\uace0, \ud1b5\ub85c\ubcc4\ub85c \uc9da\uc5b4 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \ub300\ud45c\uc5d0\uac8c \uc774\ubbf8 \ub2e4\ub978 \uc885\ud569\uc18c\ub4dd\uc774 \uc788\uc5b4 \ubc30\ub2f9\u00b7\uae09\uc5ec\uac00 \uc0c1\uc704 \ub204\uc9c4\uad6c\uac04(\uc608: \uacfc\uc138\ud45c\uc900 1.5\uc5b5~3\uc5b5, 38%)\uc5d0 \uac78\ub9b0\ub2e4\ub294 \uc804\uc81c\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\u2460 \ubc30\ub2f9<\/th>\n<th>\u2461 \uae09\uc5ec\u00b7\uc0c1\uc5ec<\/th>\n<th>\u2462 \uac10\uc561\ubc30\ub2f9(\uc790\ubcf8\uac70\ub798)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc7ac\uc6d0 \uc131\uaca9<\/td>\n<td>\ubc95\uc778\uc138 \ub0b8 \uc138\ud6c4\uc774\uc775<\/td>\n<td>\uc9c0\uae09 \uc804 \uc190\uae08(\ubc95\uc778\uc138 \uc808\uac10)<\/td>\n<td>\ub0a9\uc785\uc790\ubcf8\uc758 \ud658\uae09<\/td>\n<\/tr>\n<tr>\n<td>\uac1c\uc778 \uacfc\uc138<\/td>\n<td>2\ucc9c\ub9cc \uc6d0 \ucd08\uacfc\ubd84 \uc885\ud569\uacfc\uc138(6~45%)+\uac00\uc0b0\u00b7\uacf5\uc81c \uc870\uc815<\/td>\n<td>\uadfc\ub85c\uc18c\ub4dd \ub204\uc9c4(6~45%)+4\ub300\ubcf4\ud5d8<\/td>\n<td>\ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 \ub4f1 \uacfc\uc138(2026 \uc804\ud658)<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778 \ud6a8\uacfc<\/td>\n<td>\uc808\uac10 \uc5c6\uc74c<\/td>\n<td>\uc190\uae08\uc0b0\uc785\uc73c\ub85c \ubc95\uc778\uc138 \uc808\uac10<\/td>\n<td>\uc790\ubcf8\u00b7\ubd80\ucc44\ube44\uc728 \ubcc0\ub3d9<\/td>\n<\/tr>\n<tr>\n<td>\ud575\uc2ec \ubcc0\uc218<\/td>\n<td>\ub2e4\ub978 \uae08\uc735\uc18c\ub4dd \uaddc\ubaa8\u00b7\uac00\uc0b0\uc728 10%(2026)<\/td>\n<td>4\ub300\ubcf4\ud5d8(\uad6d\ubbfc\uc5f0\uae08 9.5%)\u00b7\uc815\uad00 \ud55c\ub3c4<\/td>\n<td>2026-01-01 \uacfc\uc138\uc804\ud658 \ubc94\uc704<\/td>\n<\/tr>\n<tr>\n<td>\uc720\ub9ac\ud55c \uc0c1\ud669<\/td>\n<td>\ubd84\uc0b0 \uc8fc\uc8fc\ub85c 2\ucc9c\ub9cc \uad6c\uac04 \ud65c\uc6a9 \uac00\ub2a5<\/td>\n<td>\ubc95\uc778\uc138\uc728 \uad6c\uac04\uc774 \ub192\uc740 \ubc95\uc778<\/td>\n<td>\ucde8\ub4dd\uac00\uc561\uc774 \ud070 \ucd08\uae30 \ucd9c\uc790 \uc9c0\ubd84<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc218\uce58\uac00 \uac08\ub9ac\ub294 \uc9c0\uc810\uc740 \ub300\ubd80\ubd84 <strong>\uac00\uc0b0\uc728\u00b74\ub300\ubcf4\ud5d8 \uc694\uc728\u00b7\uac10\uc561\ubc30\ub2f9 \uacfc\uc138\ubc94\uc704<\/strong>\ucc98\ub7fc \uac1c\uc815 \uc774\ub825\uc774 \uc788\ub294 \uac12\uc785\ub2c8\ub2e4. \uc774 \uc138 \uac12\uc774 \ud655\uc815\ub418\uba74 \uc138\ud6c4 \uc218\ub839\uc561 \uc21c\uc704\uac00 \ubc14\ub014 \uc218 \uc788\uc5b4, \uc815\ud655\ud55c \uc6d0 \ub2e8\uc704 \ube44\uad50\ub294 \ub300\ud45c\uc758 \uc18c\ub4dd\uad6c\uac04\u00b7\uc8fc\uc8fc \uad6c\uc131 \uae30\uc900\uc73c\ub85c \uc0b0\ucd9c\ud558\uba70, \uc704 \ud655\uc815 \uc694\uc728(\ubc30\ub2f9\uac00\uc0b0\uc728 10%\u00b7\uad6d\ubbfc\uc5f0\uae08 9.5%\u00b7\uac10\uc561\ubc30\ub2f9 2026 \uacfc\uc138\uc804\ud658)\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud638\uc548\uc774 \uad8c\ud558\ub294 \uc21c\uc11c<\/strong><\/p>\n<p>\uccab \uc9c8\ubb38\uc740 &#8220;\uc5bc\ub9c8\ub97c \uaebc\ub0b4\ub290\ub0d0&#8221;\uac00 \uc544\ub2c8\ub77c &#8220;\ub300\ud45c\uc5d0\uac8c \uc774\ubbf8 \uc5b4\ub5a4 \uc18c\ub4dd\uc774 \uc788\uace0, \uc138\uae08 \uc5c6\ub294 \uc7ac\uc6d0\uc774 \ub0a8\uc544 \uc788\ub294\uac00&#8221;\uc785\ub2c8\ub2e4. \uc21c\uc11c\ub294 \uc774\ub807\uc2b5\ub2c8\ub2e4. \u2460\ub0a8\uc740 <strong>\uac00\uc218\uae08\ubd80\ud130 \uc0c1\ud658<\/strong>\ud574 \uc138\uae08 \uc5c6\ub294 \uc7ac\uc6d0\uc744 \uc18c\uc9c4\ud558\uace0, \u2461\ub300\ud45c\u00b7\uac00\uc871 \uc8fc\uc8fc\uc758 <strong>\uae08\uc735\uc18c\ub4dd 2\ucc9c\ub9cc \uc6d0 \uad6c\uac04\uae4c\uc9c0 \ubc30\ub2f9<\/strong>\uc744 \ucc44\uc6b0\uace0, \u2462\ubc95\uc778\uc138\uc728 \uad6c\uac04\uc774 \ub192\ub2e4\uba74 \uc815\uad00 \ud55c\ub3c4 \uc548\uc5d0\uc11c <strong>\uae09\uc5ec\u00b7\uc0c1\uc5ec<\/strong>\ub97c \ub354\ud558\uace0, \u2463\uc790\ubcf8\uac70\ub798\ub294 \uacfc\uc138\uc804\ud658 \uc774\ud6c4 \ubc94\uc704\ub97c \ud655\uc778\ud574 <strong>\ubcf4\uc644 \uce74\ub4dc<\/strong>\ub85c \uc501\ub2c8\ub2e4. \ud55c \ud574\uc5d0 \ubab0\uc9c0 \uc54a\uace0 \uc5ec\ub7ec \ud574\ub85c \ub098\ub204\ub294 \uac83\uc774 \uac70\uc758 \ud56d\uc0c1 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\uace0 \uc5b4\ub5bb\uac8c \ub098\ub220 \uaebc\ub0b4\ub294\uac00<\/h2>\n<p><strong>\uc21c\uc11c\ub294 \uac00\uc218\uae08 \uc0c1\ud658 \u2192 \uc8fc\uc8fc\ubcc4 \uae08\uc735\uc18c\ub4dd 2\ucc9c\ub9cc \uc6d0 \uad6c\uac04 \ubc30\ub2f9 \u2192 \uc815\uad00 \ud55c\ub3c4 \uc548\uc758 \uae09\uc5ec\u00b7\uc0c1\uc5ec \u2192 \uc790\ubcf8\uac70\ub798 \ubcf4\uc644 \uc21c\uc785\ub2c8\ub2e4.<\/strong> \uc5b4\ub290 \uacbd\ub85c\ub4e0 \ud55c \ud574\uc5d0 \uc804\uc561\uc744 \ubab0\uc9c0 \uc54a\uace0 \uc5ec\ub7ec \ud574, \uc5ec\ub7ec \uc0ac\ub78c\uc73c\ub85c \ub098\ub204\ub294 \uc124\uacc4\uac00 \uc138\ud6c4 \uc218\ub839\uc561\uc744 \uc9c0\ud0a4\ub294 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc789\uc5ec\uae08 \uc778\ucd9c\uc740 &#8220;\uc5b4\ub5a4 \ud1b5\ub85c\uc758 \uc138\uae08\uc774 \uc801\uc73c\ub0d0&#8221;\ubcf4\ub2e4 &#8220;\uc6b0\ub9ac \ubc95\uc778\uc758 \uc138\uc728 \uad6c\uac04\u00b7\uc8fc\uc8fc \uad6c\uc131\u00b7\ub300\ud45c \uc18c\ub4dd\u00b7\ub0a8\uc740 \uac00\uc218\uae08 \uae30\uc900\uc73c\ub85c \uc5b4\ub5bb\uac8c \ub098\ub220 \uaebc\ub0b4\ub290\ub0d0&#8221;\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.\ud55c \ud574\uc5d0 \ubab0\uc544\uc11c \uc778\ucd9c\ud574\uc57c \ud558\ub294 \uc0c1\ud669\uc774\ub77c\uba74 \uacbd\ub85c\ub97c \uc11e\ub294 \ud3b8\uc774 \uc720\ub9ac\ud558\uace0, \uc5ec\ub7ec \ud574\uc5d0 \ub098\ub20c \uc218 \uc788\ub2e4\uba74 \uc2dc\uc810 \ubd84\uc0b0\ub9cc\uc73c\ub85c\ub3c4 \ucc28\uc774\uac00 \ub0a9\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uc5d0 \ub9de\ub294 \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798\uc758 \uc870\ud569\uacfc \uc21c\uc11c\ub97c \ud655\uc778\ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc2e4\uc81c \ubc95\uc778 \uc0ac\ub840\uc5d0\uc11c \ucd95\uc801\ub41c \ub178\ud558\uc6b0\ub85c \uc7c1\uc810\uacfc \ud310\ub2e8, \ud574\ubc95\uc744 \ud568\uaed8 \uac80\ud1a0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<p><!-- \u2465 FAQ --><\/p>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\ubc30\ub2f9\uacfc \uae09\uc5ec, \ubb34\uc5c7\uc774 \ubb34\uc870\uac74 \uc720\ub9ac\ud55c\uac00\uc694?<\/summary>\n<p>\ubb34\uc870\uac74\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\uc728 \uad6c\uac04\uc774 \ub192\uc740 \ubc95\uc778\uc740 \uc190\uae08\uc0b0\uc785\ub418\ub294 \uae09\uc5ec\uc758 \ubc95\uc778 \ub2e8\uacc4 \uc808\uc138\uac00 \ucee4\uc11c \uae09\uc5ec\uac00 \uc720\ub9ac\ud560 \uc218 \uc788\uace0, \ub300\ud45c \uac1c\uc778\uc758 \ub2e4\ub978 \uc18c\ub4dd\uc774 \uc801\uac70\ub098 \uc8fc\uc8fc\ub97c \ubd84\uc0b0\ud560 \uc218 \uc788\uc73c\uba74 \ubc30\ub2f9\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \uacbd\ub85c\ub97c \uac01\uc790\uc758 \ub0ae\uc740 \uad6c\uac04\uae4c\uc9c0 \ubcd1\ud589\ud558\ub294 \uac83\uc774 \uc2e4\ubb34 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc18c\ub4dd \uc5c6\ub294 \ubc30\uc6b0\uc790\u00b7\uc790\ub140\uc5d0\uac8c \ubc30\ub2f9\ud558\uba74 \uc808\uc138\uac00 \ub418\ub098\uc694?<\/summary>\n<p>\uc9c0\ubd84\uc744 \ubcf4\uc720\ud55c \uc8fc\uc8fc\ub77c\uba74 \uac01\uc790 \uc5f0 2\ucc9c\ub9cc \uc6d0\uae4c\uc9c0\ub294 \ubd84\ub9ac\uacfc\uc138\ub85c \ub05d\ub098\ubbc0\ub85c \uac00\uc871 \ub2e8\uc704 \uc138 \ubd80\ub2f4\uc774 \ub0ae\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc9c0\ubd84 \uc774\uc804 \uacfc\uc815\uc758 \uc99d\uc5ec\uc138, \uba85\uc758\uc2e0\ud0c1 \ubb38\uc81c\ub97c \uba3c\uc800 \uc815\ub9ac\ud574\uc57c \ud558\uba70, \ubc30\ub2f9\uc740 \uc9c0\ubd84\uc728\uc5d0 \ube44\ub840\ud574\uc57c \ud55c\ub2e4\ub294 \uc810(\ucc28\ub4f1\ubc30\ub2f9 \uc2dc \uc694\uac74)\ub3c4 \ud655\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac10\uc561\ubc30\ub2f9\uc740 \uc774\uc81c \ubabb \uc4f0\ub098\uc694?<\/summary>\n<p>\uc644\uc804\ud788 \ub9c9\ud78c \uac83\uc740 \uc544\ub2c8\uc9c0\ub9cc 2026\ub144 \uacfc\uc138\uc804\ud658\uc73c\ub85c \uc608\uc804\ub9cc\ud07c\uc758 \ube44\uacfc\uc138 \ud6a8\uacfc\ub294 \uae30\ub300\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \ucde8\ub4dd\uac00\uc561\uc774 \ud070 \ucd08\uae30 \ucd9c\uc790 \uc9c0\ubd84 \ub4f1 \uc0ac\uc548\uc5d0 \ub530\ub77c \uc5ec\uc804\ud788 \uac80\ud1a0 \uac00\uce58\uac00 \uc788\uc73c\ubbc0\ub85c, \uc2dc\ud589\uc77c\uacfc \uacfc\uc138\ubc94\uc704\ub97c \ud655\uc778\ud55c \ub4a4 \uc790\uae30\uc8fc\uc2dd\u00b7\ubc30\ub2f9\uacfc \ube44\uad50\ud574 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/corporate-interim-dividend-guide\/\">\uc911\uac04\ubc30\ub2f9, \uc9c0\uae08 \ud558\uba74 \uc138\uae08\uc774 \uc904\uc5b4\ub4dc\ub294\uac00<\/a><\/p>\n<p><!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 --><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c55\uc870(\uc885\ud569\uc18c\ub4dd \uae30\ubcf8\uc138\uc728 6~45%) \u2014 law.go.kr (\uac80\uc218 \ud655\uc778 2026-07-05)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c14\uc870(\uae08\uc735\uc18c\ub4dd \uc885\ud569\uacfc\uc138 \uae30\uc900 2\ucc9c\ub9cc \uc6d0) \u2014 law.go.kr (\uac80\uc218 \ud655\uc778 2026-07-05)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870\u2462(\ubc30\ub2f9\uc18c\ub4dd)\u00b7\uc81c56\uc870(\ubc30\ub2f9\uc138\uc561\uacf5\uc81c) \u2014 \uac00\uc0b0\uc728 10%(2026 \uc9c0\uae09\ubd84)\u00b7\uac00\uc0b0\uc561 \uc804\uc561 \uacf5\uc81c, law.go.kr (2026-07-05 \ud655\uc778)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c55\uc870(\ubc95\uc778\uc138\uc728 10~25%, 2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4 \uae30\uc900 \u2014 2025-12-23 \uac1c\uc815\u00b72026-01-01 \uc2dc\ud589)\u00b7\uc2dc\ud589\ub839 \uc81c43\uc870(\uc784\uc6d0 \ubcf4\uc218 \uc190\uae08) \u2014 law.go.kr (\ud655\uc778 2026-07-14)<br \/>\n\u00b7 \uac10\uc561\ubc30\ub2f9 \u2014 2026-01-01 \uc2dc\ud589, \uc0c1\uc7a5 \ub300\uc8fc\uc8fc\u00b7\ube44\uc0c1\uc7a5 \uc8fc\uc8fc \ucde8\ub4dd\uac00\uc561 \ucd08\uacfc\ubd84 \uacfc\uc138, \uc18c\ub4dd\uc138\ubc95 \u00a717\u00b7\ubc95\uc778\uc138\ubc95 \u00a718-8\ud638 (2026-07-05 \ud655\uc778)<br \/>\n\u00b7 4\ub300\ubcf4\ud5d8 2026\ub144 \uc694\uc728 \u2014 \uad6d\ubbfc\uc5f0\uae08 9.5%\/\uac74\ubcf4 7.19%\/\uc7a5\uae30\uc694\uc591 13.14%\/\uace0\uc6a9 1.8%\/\uc0b0\uc7ac 1.47%, \ubcf5\uc9c0\ubd80\u00b7\uace0\uc6a9\ubd80 \uace0\uc2dc (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>\uc774\uc775\uc789\uc5ec\uae08\uc744 \uaebc\ub0b4\ub294 \uc815\ub2f5\uc740 \ud558\ub098\uac00 \uc544\ub2c8\ub77c, \uae08\uc561\u00b7\uc9c0\ubd84\u00b7\ub300\ud45c\uc758 \uc18c\ub4dd\uad6c\uac04\u00b7\ubc95\uc778 \uc0c1\ud669\uc5d0 \ub530\ub77c \uac08\ub9bd\ub2c8\ub2e4. \ud55c \uacbd\ub85c\uc5d0 \ubab0\uc9c0 \ub9d0\uace0 \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798\ub97c \ub300\ud45c\uc758 \ub2e4\ub978 \uc18c\ub4dd\uacfc \uacb9\uce58\uc9c0 \uc54a\ub294 \uad6c\uac04\uae4c\uc9c0 \ub098\ub220 \uaebc\ub0b4\ub294 \uc124\uacc4\uac00 \uae30\ubcf8\uc785\ub2c8\ub2e4. \uacbd\ub85c\ubcc4 \ud575\uc2ec \ubcc0\uc218 \ubc30\ub2f9 \u2014 \uae08\uc735\uc18c\ub4dd(\uc774\uc790+\ubc30\ub2f9) \uc5f0 2\ucc9c\ub9cc \uc6d0 \uc774\ud558\uba74 15.4% \ubd84\ub9ac\uacfc\uc138\ub85c \uc885\uacb0, \ucd08\uacfc\ubd84\uc740 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ud574 \uc885\ud569\uc18c\ub4dd\uc138\uc728(6~45%)\ub85c \ub204\uc9c4 \uacfc\uc138 \uae09\uc5ec\u00b7\uc0c1\uc5ec \u2014 \uc190\uae08\uc0b0\uc785(\ud68c\uc0ac \ube44\uc6a9 \ucc98\ub9ac)\uc73c\ub85c \ubc95\uc778\uc138\ub97c \uc904\uc774\uc9c0\ub9cc, \uadfc\ub85c\uc18c\ub4dd \ub204\uc9c4(6~45%)\uacfc 4\ub300\ubcf4\ud5d8 [\u2026]<\/p>\n","protected":false},"author":1,"featured_media":4398,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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