{"id":4993,"date":"2026-07-14T20:03:28","date_gmt":"2026-07-14T11:03:28","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=4993"},"modified":"2026-09-11T11:50:29","modified_gmt":"2026-09-11T02:50:29","slug":"beobin-jeonhwan-segamyeon-jeolcha","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/beobin-jeonhwan-segamyeon-jeolcha\/","title":{"rendered":"\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658, \uc138\uac10\uba74 \ubc29\uc2dd\uc758 \uc2e4\uc775\uacfc \uc808\ucc28"},"content":{"rendered":"<p><!-- \uae004 \uc2e0\uaddc draft | slug=beobin-jeonhwan-segamyeon-jeolcha\n     title=\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658, \uc138\uac10\uba74 \ubc29\uc2dd\uc758 \uc2e4\uc775\uacfc \uc808\ucc28\n     category=restructure(5) | \uc2dc\ub9ac\uc988: \ubc95\uc778\uc804\ud658 \uc2ec\ud654 1\ud3b8(\uc138\uac10\uba74) \u2014 \ud5c8\ube0c 4369\uc758 \ud558\uc704 \uc2ec\ud654\n     \uc218\uce58\u00b7\uc870\ubb38\u00b7\uae30\ud55c = law.go.kr \uc6d0\ubb38 \ud655\uc778 2026-07-14 (verify.json \ucc38\uc870) --><\/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>\uc0ac\uc5c5\uc6a9 \uac74\ubb3c\u00b7\ud1a0\uc9c0\ub97c \uac00\uc9c4 \uac1c\uc778\uc0ac\uc5c5\uc790\ub294 \ubc95\uc778\uc804\ud658 \ub54c \ub450 \uac00\uc9c0 \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc9c0\uae08 \ub0b4\uc9c0 \uc54a\uace0 \ubc95\uc778\uc774 \ub098\uc911\uc5d0 \uadf8 \uc790\uc0b0\uc744 \ud314 \ub54c \ubc95\uc778\uc138\ub85c \ub0b4\uba70(\uc774\uc6d4\uacfc\uc138, \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870), \ucde8\ub4dd\uc138\ub294 50%\uac00 \uacbd\uac10\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc138\uae08\uc774 \uc5c6\uc5b4\uc9c0\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ubbf8\ub904\uc9c0\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\uc870\uac74 \u2014 \uc138 \uac00\uc9c0 \ubaa8\ub450 \ucda9\uc871<\/strong><\/p>\n<ul>\n<li>\uc2e0\uc124 \ubc95\uc778\uc758 \uc790\ubcf8\uae08\uc744 \uc0ac\uc5c5\uc7a5 \uc21c\uc790\uc0b0\uac00\uc561(\uc2dc\uac00 \uc790\uc0b0 \u2212 \ubd80\ucc44) \uc774\uc0c1\uc73c\ub85c \ucd9c\uc790<\/li>\n<li>\ubc95\uc778 \uc124\ub9bd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc548\uc5d0 \uc0ac\uc5c5 \uc804\ubd80\ub97c \ud1b5\uc9f8\ub85c \ub118\uae30\ub294 \ud3ec\uad04\uc591\ub3c4<\/li>\n<li>\uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc11c\ub97c \uc2e0\uace0 \uae30\ud55c \uc548\uc5d0 \uc81c\ucd9c<\/li>\n<\/ul>\n<p><strong>\ud61c\ud0dd\uc758 \ubc94\uc704\uc640 \uc8fc\uc758 \u2014 5\ub144 \uc0ac\ud6c4\uad00\ub9ac<\/strong><\/p>\n<ul>\n<li>\ucde8\ub4dd\uc138 50% \uacbd\uac10\uc740 2027\ub144 12\uc6d4 31\uc77c \ucde8\ub4dd\ubd84\uae4c\uc9c0 \u2014 \ubd80\ub3d9\uc0b0 \uc784\ub300\u00b7\uacf5\uae09\uc5c5\uc740 \uc81c\uc678<\/li>\n<li>\uc124\ub9bd\ub4f1\uae30\uc77c\ubd80\ud130 5\ub144 \uc548\uc5d0 \uc0ac\uc5c5 \ud3d0\uc9c0 \ub610\ub294 \uc8fc\uc2dd 50% \uc774\uc0c1 \ucc98\ubd84 \uc2dc, \ubbf8\ub904 \ub454 \uc591\ub3c4\uc18c\ub4dd\uc138 \ub0a9\ubd80 + \uacbd\uac10\ubc1b\uc740 \ucde8\ub4dd\uc138 \ucd94\uc9d5<\/li>\n<li>\uc8fc\ud0dd\uacfc \uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5(\ud638\ud154\u00b7\uc8fc\uc810 \ub4f1)\uc740 \uc801\uc6a9 \ub300\uc0c1 \uc81c\uc678<\/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 2026-07-14 \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>\uc0ac\uc5c5\uc6a9 \uac74\ubb3c\u00b7\ud1a0\uc9c0\ub97c \ubcf4\uc720\ud55c \ucc44 \ubc95\uc778\uc804\ud658\uc744 \uac80\ud1a0\ud558\uae30 \uc2dc\uc791\ud55c \uac1c\uc778\uc0ac\uc5c5\uc790 \ub300\ud45c<\/li>\n<li>\uc131\uc2e4\uc2e0\uace0 \ub300\uc0c1 \ub9e4\ucd9c\uc774 \uac00\uae4c\uc6cc\uc84c\uac70\ub098, \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1 \ud1b5\uc9c0\ub97c \ubc1b\uc740 \ub300\ud45c<\/li>\n<li>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74 \ub4f1 \uac1c\uc778 \ub54c \ubc1b\ub358 \uac10\uba74\uc744 \ubc95\uc778\uc5d0\uc11c\ub3c4 \uc774\uc5b4\uac00\uace0 \uc2f6\uc740 \ub300\ud45c<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 (\uccab \ubb38\uc7a5\uc774 \uacb0\ub860) --><\/p>\n<p><strong>\uc138\uac10\uba74 \ubc29\uc2dd \ubc95\uc778\uc804\ud658\uc758 \uc2e4\uc775\uc740 \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc774 \uc788\uc744 \ub54c \uc9d1\uc911\uc801\uc73c\ub85c \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/strong> \ubd80\ub3d9\uc0b0\uc774 \uc5c6\ub294 \uc0ac\uc5c5\uc7a5\uc774\ub77c\uba74 \uad73\uc774 \uc774 \ubc29\uc2dd\uc744 \uace0\ub97c \uc774\uc720\uac00 \ud06c\uc9c0 \uc54a\uace0, \ubd80\ub3d9\uc0b0\uc774 \uc788\ub2e4\uba74 \uc591\ub3c4\uc18c\ub4dd\uc138\uc640 \ucde8\ub4dd\uc138\ub77c\ub294 \ub450 \uac1c\uc758 \ud070 \uad00\ubb38\uc744 \uc5b4\ub5bb\uac8c \ud1b5\uacfc\ud558\ub290\ub0d0\uac00 \uc804\ud658 \ube44\uc6a9\uc744 \uc88c\uc6b0\ud569\ub2c8\ub2e4. \uc804\ud658\uc744 \uac80\ud1a0\ud558\ub294 \ub300\ud45c\ub2d8\ub4e4\uaed8\uc11c\ub294 &#8220;\uac10\uba74\uc774\ub77c\ub2c8 \ubb34\uc870\uac74 \ubc1b\uc544\uc57c \ud558\ub294 \uac83 \uc544\ub2cc\uac00&#8221;\ub77c\uace0 \ubb3b\uc9c0\ub9cc, \uc694\uac74\uc744 \uc5b4\uc124\ud504\uac8c \uac16\ucd98 \ucc44 \ub35c\ucee5 \ubc95\uc778\ubd80\ud130 \uc138\uc6b0\uba74 \uac10\uba74\uc740 \ubb34\ub108\uc9c0\uace0 \uc138\uae08\ub9cc \uc55e\ub2f9\uaca8\uc9d1\ub2c8\ub2e4. \uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658\uc758 \uc138 \uac00\uc9c0 \ubc29\uc2dd \ube44\uad50\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/beobin-jeonhwan-3-bangsik\/\">\ubcc4\ub3c4 \uae00<\/a>\uc5d0\uc11c \ub2e4\ub918\uace0, \uc774 \uae00\uc740 \uadf8\uc911 \uc138\uac10\uba74 \ubc29\uc2dd(\uc138\uac10\uba74 \ud3ec\uad04\uc591\uc218\ub3c4\u00b7\ud604\ubb3c\ucd9c\uc790)\uc758 \uc2e4\uc775 \ud310\ub2e8, \uc808\ucc28\uc640 \uae30\uac04, \uc720\uc758\uc810, \ud544\uc694\uc11c\ub958\ub97c \uc2e4\ubb34 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\ud55c \uc2ec\ud654\ud3b8\uc785\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uc138\uac10\uba74 \ubc29\uc2dd, \uc5b4\ub5a4 \ub300\ud45c\uc5d0\uac8c \uc2e4\uc775\uc774 \uc788\ub294\uac00<\/h2>\n<p>\uc2e4\uc775\uc774 \ub69c\ub837\ud55c \uacbd\uc6b0\ub294 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uccab\uc9f8, <strong>\uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0(\uac74\ubb3c\u00b7\ud1a0\uc9c0)\uc744 \ubcf4\uc720\ud55c \uc0ac\uc5c5\uc7a5<\/strong>\uc785\ub2c8\ub2e4. \uc77c\ubc18 \uc0ac\uc5c5\uc591\uc218\ub3c4\ub85c \uc804\ud658\ud558\uba74 \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc989\uc2dc \uacfc\uc138\ub418\uace0 \ucde8\ub4dd\uc138\ub3c4 \uc804\uc561 \ubd80\ub2f4\ud558\uc9c0\ub9cc, \uc138\uac10\uba74 \ubc29\uc2dd\uc740 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ubc95\uc778 \ub2e8\uacc4\ub85c \ubbf8\ub8e8\uace0 \ucde8\ub4dd\uc138\uc758 50%\ub97c \uacbd\uac10\ubc1b\uc2b5\ub2c8\ub2e4. \ub458\uc9f8, <strong>\uc885\ud569\uc18c\ub4dd\uc138 \ub204\uc9c4 \ubd80\ub2f4\uc774 \ucee4\uc9c4 \uc0ac\uc5c5\uc7a5<\/strong>\uc785\ub2c8\ub2e4. \uc18c\ub4dd\uc138\uc728\uc740 6~45%, \ubc95\uc778\uc138\uc728\uc740 10~25%(2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4 \uae30\uc900)\ub85c \uacfc\uc138\ud45c\uc900\uc774 \ucee4\uc9c8\uc218\ub85d \uaca9\ucc28\uac00 \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4. \uc14b\uc9f8, <strong>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74 \ub4f1 \uac10\uba74 \uc794\uc5ec\uae30\uac04\uc774 \ub0a8\uc740 \uc0ac\uc5c5\uc7a5<\/strong>\uc785\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870 \uc694\uac74\uc744 \uac16\ucd98 \uc804\ud658\uc774\ub77c\uba74 \ub0a8\uc740 \uac10\uba74\uae30\uac04\uacfc \ubbf8\uacf5\uc81c \uc138\uc561\uacf5\uc81c\ub97c \ubc95\uc778\uc774 \uc2b9\uacc4\ud558\uc9c0\ub9cc(\uac19\uc740 \ubc95 \uc81c32\uc870 \uc81c4\ud56d), \uc77c\ubc18 \uc0ac\uc5c5\uc591\uc218\ub3c4\ub85c \ub118\uc5b4\uac00\uba74 \uc2b9\uacc4\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uc138 4,000\ub9cc \uc6d0\uc774 2,000\ub9cc \uc6d0\uc73c\ub85c \u2014 \uc2dc\uac00 10\uc5b5 \uc6d0 \uac74\ubb3c\uc758 \uacbd\uc6b0<\/h3>\n<p>\uac19\uc740 \uac74\ubb3c\uc744 \ub118\uaca8\ub3c4 \ubc29\uc2dd\uc774 \ucde8\ub4dd\uc138\ub97c \uac00\ub985\ub2c8\ub2e4. \uc2e0\uc124 \ubc95\uc778\uc774 \uc2dc\uac00 10\uc5b5 \uc6d0\uc758 \uc0ac\uc5c5\uc6a9 \uac74\ubb3c(\uc8fc\ud0dd \uc544\ub2d8)\uc744 \uc591\uc218\ud55c\ub2e4\uace0 \uac00\uc815\ud558\uba74, \ubd80\ub3d9\uc0b0 \uc720\uc0c1\ucde8\ub4dd \ud45c\uc900\uc138\uc728 4%\ub85c \ucde8\ub4dd\uc138\ub294 4,000\ub9cc \uc6d0\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c7\ud638, \uc9c0\ubc29\uad50\uc721\uc138\u00b7\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 \ubcc4\ub3c4, \uc911\uacfc \ubbf8\uc801\uc6a9 \uc804\uc81c). \uc138\uac10\uba74 \uc694\uac74\uc744 \uac16\ucd94\uba74 \uc774 \uc911 50%\uc778 <strong>2,000\ub9cc \uc6d0\uc774 \uacbd\uac10<\/strong>\ub429\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138\uae4c\uc9c0 \uc804\ud658 \uc2dc\uc810\uc5d0\ub294 \uacfc\uc138\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ubd80\ub3d9\uc0b0 \uaddc\ubaa8\uac00 \ud074\uc218\ub85d \uc138\uac10\uba74 \ubc29\uc2dd\uacfc \uc77c\ubc18 \ubc29\uc2dd\uc758 \ucc28\uc774\ub294 \uc218\ucc9c\ub9cc \uc6d0 \ub2e8\uc704\ub85c \ucee4\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \uacbd\uac10\ubc1b\uc740 \ucde8\ub4dd\uc138\uc5d0\ub294 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ubcc4\ub3c4\ub85c \ubd80\uacfc\ub420 \uc218 \uc788\uc5b4(\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870) \uc2e4\uc81c \uc808\uac10\uc561\uc740 \uadf8\ubcf4\ub2e4 \uc870\uae08 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc774\uc6d4\uacfc\uc138\ub294 \uba74\uc81c\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc774\uc6d4\uacfc\uc138\ub294 \uac1c\uc778 \ub2e8\uacc4\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uacfc\uc138\ud558\uc9c0 \uc54a\ub294 \ub300\uc2e0, \ubc95\uc778\uc774 \uadf8 \uc790\uc0b0\uc744 \uc591\ub3c4\ud560 \ub54c \uac1c\uc778\uc774 \ub0c8\uc5b4\uc57c \ud560 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc0c1\ub2f9\uc561\uc744 \ubc95\uc778\uc138\ub85c \ub0a9\ubd80\ud558\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c2\uc870 \uc81c1\ud56d \uc81c6\ud638). \uc138\uae08\uc774 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc774 \uc544\ub2c8\ub77c <strong>\uacfc\uc138 \uc2dc\uc810\uc774 \ubc95\uc778\uc758 \ucc98\ubd84 \uc2dc\uc810\uc73c\ub85c \uc774\ub3d9<\/strong>\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubc95\uc778\uc774 \uadf8 \ubd80\ub3d9\uc0b0\uc744 \uacc4\uc18d \uc0ac\uc5c5\uc5d0 \uc4f0\ub294 \ub3d9\uc548 \uacfc\uc138\uac00 \uc720\uc608\ub418\ub294 \ub370\uc11c \uc2e4\uc775\uc774 \ub098\uc624\ub294 \uac83\uc774\ubbc0\ub85c, \uc804\ud658 \uc9c1\ud6c4 \uc790\uc0b0 \ub9e4\uac01 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74 \uc2e4\uc775 \uacc4\uc0b0\uc774 \uc644\uc804\ud788 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc694\uac74\uc740 \ubb34\uc5c7\uc774\uace0, \uc5b4\ub514\uc5d0\uc11c \uac08\ub9ac\ub294\uac00<\/h2>\n<p>\uc694\uac74\uc740 \ub124 \uac00\uc9c0\ub85c \uc815\ub9ac\ub429\ub2c8\ub2e4. <strong>\u2460\ud574\ub2f9 \uc0ac\uc5c5\uc744 \ud558\ub358 \ub300\ud45c\uac00 \ubc1c\uae30\uc778\uc73c\ub85c \ucc38\uc5ec<\/strong>\ud574 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0, <strong>\u2461\uc2e0\uc124 \ubc95\uc778\uc758 \uc790\ubcf8\uae08\uc774 \uc0ac\uc5c5\uc7a5 \uc21c\uc790\uc0b0\uac00\uc561 \uc774\uc0c1<\/strong>\uc774\uc5b4\uc57c \ud558\uba70, <strong>\u2462\ubc95\uc778 \uc124\ub9bd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc0ac\uc5c5\uc758 \ubaa8\ub4e0 \uad8c\ub9ac\u00b7\uc758\ubb34\ub97c \ud3ec\uad04\uc591\ub3c4<\/strong>\ud558\uace0, <strong>\u2463\uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc11c\ub97c \uae30\ud55c \uc548\uc5d0 \uc81c\ucd9c<\/strong>\ud574\uc57c \ud569\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uac00\uc561\uc740 \uc804\ud658\uc77c \ud604\uc7ac \uc2dc\uac00\ub85c \ud3c9\uac00\ud55c \uc790\uc0b0 \ud569\uacc4\uc5d0\uc11c \ucda9\ub2f9\uae08\uc744 \ud3ec\ud568\ud55c \ubd80\ucc44 \ud569\uacc4\ub97c \ube80 \uae08\uc561\uc785\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870 \uc81c1\ud56d \uc81c2\ud638 \uc900\uc6a9). \ud604\ubb3c\ucd9c\uc790 \ubc29\uc2dd\uc740 \ud604\uae08 \ub300\uc2e0 \uc0ac\uc5c5\uc6a9 \uc790\uc0b0 \uc790\uccb4\ub97c \ucd9c\uc790\ud574 \uac19\uc740 \ud6a8\uacfc\ub97c \uc5bb\ub294 \uacbd\ub85c\ub85c, \uc790\ubcf8\uae08\uc744 \ud604\uae08\uc73c\ub85c \uc900\ube44\ud558\uae30 \uc5b4\ub824\uc6b8 \ub54c \uac80\ud1a0\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\/A_yogeon.png\" alt=\"\uc138\uac10\uba74 \ubc95\uc778\uc804\ud658(\uc870\ud2b9\ubc95 \uc81c32\uc870) \uc131\ub9bd \uc694\uac74 \u2014 \ubc1c\uae30\uc778 \ucc38\uc5ec, \uc790\ubcf8\uae08 \uc21c\uc790\uc0b0\uac00\uc561 \uc774\uc0c1, 3\uac1c\uc6d4 \ub0b4 \ud3ec\uad04\uc591\ub3c4, \uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc11c \uc81c\ucd9c. \uc8fc\ud0dd\u00b7\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5\u00b7\ubd80\ub3d9\uc0b0 \uc784\ub300\uacf5\uae09\uc5c5 \uc81c\uc678\" class=\"wp-image-4985\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_yogeon.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_yogeon-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_yogeon-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_yogeon-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc138\uac10\uba74 \ubc95\uc778\uc804\ud658 \uc131\ub9bd \uc694\uac74 \u2014 \ub124 \uac00\uc9c0\ub97c \ubaa8\ub450 \uac16\ucdb0\uc57c \uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870(\ubc95\uc778\uc804\ud658\uc5d0 \ub300\ud55c \uc591\ub3c4\uc18c\ub4dd\uc138\uc758 \uc774\uc6d4\uacfc\uc138)<\/strong> \u2014 \uc21c\uc790\uc0b0\uac00\uc561 \uc774\uc0c1 \ucd9c\uc790 + \uc124\ub9bd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \ub0b4 \ud3ec\uad04\uc591\ub3c4 + \uc801\uc6a9\uc2e0\uccad\uc774 \uc694\uac74\uc785\ub2c8\ub2e4<\/summary>\n<p>\u2460 \uac70\uc8fc\uc790\uac00 \uc0ac\uc5c5\uc6a9\uace0\uc815\uc790\uc0b0\uc744 \ud604\ubb3c\ucd9c\uc790\ud558\uac70\ub098 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0ac\uc5c5 \uc591\ub3c4\u318d\uc591\uc218\uc758 \ubc29\ubc95\uc5d0 \ub530\ub77c \ubc95\uc778(\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5\uc744 \uacbd\uc601\ud558\ub294 \ubc95\uc778\uc740 \uc81c\uc678\ud55c\ub2e4)\uc73c\ub85c \uc804\ud658\ud558\ub294 \uacbd\uc6b0 \uadf8 \uc0ac\uc5c5\uc6a9\uace0\uc815\uc790\uc0b0\uc5d0 \ub300\ud574\uc11c\ub294 \uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\ub2e4. \ub2e4\ub9cc, \ud574\ub2f9 \uc0ac\uc5c5\uc6a9\uace0\uc815\uc790\uc0b0\uc774 \uc8fc\ud0dd \ub610\ub294 \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac\uc778 \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4.<br \/>\n\u2461 \uc81c1\ud56d\uc740 \uc0c8\ub85c \uc124\ub9bd\ub418\ub294 \ubc95\uc778\uc758 \uc790\ubcf8\uae08\uc774 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae08\uc561 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ud55c\ub2e4.<br \/>\n\u2462 \uc81c1\ud56d\uc744 \uc801\uc6a9\ubc1b\uc73c\ub824\ub294 \uac70\uc8fc\uc790\ub294 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc744 \ud558\uc5ec\uc57c \ud55c\ub2e4.<br \/>\n\u2464 \uc81c1\ud56d\uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \ubc95\uc778\uc758 \uc124\ub9bd\ub4f1\uae30\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \ub2e4\uc74c \uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uc0ac\uc720\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \u2026 \uc774\uc6d4\uacfc\uc138\uc561\uc744 \uc591\ub3c4\uc18c\ub4dd\uc138\ub85c \ub0a9\ubd80\ud558\uc5ec\uc57c \ud55c\ub2e4. 1. \uc2b9\uacc4\ubc1b\uc740 \uc0ac\uc5c5\uc744 \ud3d0\uc9c0\ud558\ub294 \uacbd\uc6b0 2. \ubc95\uc778\uc804\ud658\uc73c\ub85c \ucde8\ub4dd\ud55c \uc8fc\uc2dd \ub610\ub294 \ucd9c\uc790\uc9c0\ubd84\uc758 100\ubd84\uc758 50 \uc774\uc0c1\uc744 \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0<\/p>\n<p>\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870 \u2461 &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0ac\uc5c5 \uc591\ub3c4\u318d\uc591\uc218\uc758 \ubc29\ubc95&#8221;\uc774\ub780 \ud574\ub2f9 \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub358 \uc790\uac00 \ubc1c\uae30\uc778\uc774 \ub418\uc5b4 \uc81c5\ud56d\uc5d0 \ub530\ub978 \uae08\uc561(\uc21c\uc790\uc0b0\uac00\uc561) \uc774\uc0c1\uc744 \ucd9c\uc790\ud558\uc5ec \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0, \uadf8 \ubc95\uc778\uc124\ub9bd\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ud574\ub2f9 \ubc95\uc778\uc5d0\uac8c \uc0ac\uc5c5\uc5d0 \uad00\ud55c \ubaa8\ub4e0 \uad8c\ub9ac\uc640 \uc758\ubb34\ub97c \ud3ec\uad04\uc801\uc73c\ub85c \uc591\ub3c4\ud558\ub294 \uac83\uc744 \ub9d0\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uc801\uc6a9\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \ub300\uc0c1\ub3c4 \uc694\uac74\ub9cc\ud07c \uc911\uc694\ud569\ub2c8\ub2e4. <strong>\uc8fc\ud0dd\uacfc \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac<\/strong>\ub294 \uc774\uc6d4\uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\uace0(\uc81c32\uc870 \uc81c1\ud56d \ub2e8\uc11c), \ud638\ud154\u00b7\uc5ec\uad00\uc5c5, \uc8fc\uc810\uc5c5 \ub4f1 <strong>\uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5<\/strong> \ubc95\uc778\uc73c\ub85c\uc758 \uc804\ud658\ub3c4 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c3\ud56d). \ucde8\ub4dd\uc138 \uacbd\uac10\uc740 \uc5ec\uae30\uc5d0 \ub354\ud574 <strong>\ubd80\ub3d9\uc0b0 \uc784\ub300\u00b7\uacf5\uae09\uc5c5\uc774 \ubc30\uc81c<\/strong>\ub429\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c4\ud56d). \uc784\ub300\uc0ac\uc5c5\uc7a5\uc758 \ubc95\uc778\uc804\ud658\uc740 \uc2e4\uc775 \uad6c\uc870\uac00 \uc644\uc804\ud788 \ub2e4\ub974\ubbc0\ub85c <a href=\"https:\/\/hoantax.co.kr\/insights\/rental-property-corporate-conversion-pitfalls\/\">\ubd80\ub3d9\uc0b0 \uc784\ub300 \ubc95\uc778\uc804\ud658 \ud3b8<\/a>\uc5d0\uc11c \ubcc4\ub3c4\ub85c \ud655\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc808\ucc28\ub294 \uc5b4\ub5a4 \uc21c\uc11c\ub85c \uc9c4\ud589\ub418\uace0, \uae30\uac04\uc740 \uc5bc\ub9c8\ub098 \uac78\ub9ac\ub294\uac00<\/h2>\n<p>\uc138\uac10\uba74 \ud3ec\uad04\uc591\uc218\ub3c4 \uae30\uc900\uc73c\ub85c \ud1b5\uc0c1 1~2\uac1c\uc6d4\uc774 \uac78\ub9bd\ub2c8\ub2e4. \uc21c\uc11c\uac00 \ub4a4\uc9d1\ud788\uba74 \uc694\uac74\uc774 \ubb34\ub108\uc9c0\ubbc0\ub85c, \uc774\ub807\uac8c \uc9c4\ud589\ud569\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\uc0ac\uc804 \uac80\ud1a0\uc640 \uc21c\uc790\uc0b0\uac00\uc561 \ucd94\uc815<\/strong> (\ud1b5\uc0c1 1~2\uc8fc) \u2014 \uac00\uacb0\uc0b0\uc73c\ub85c \uc0ac\uc5c5\uc7a5\uc758 \uc790\uc0b0\u00b7\ubd80\ucc44\ub97c \uc2dc\uac00 \uae30\uc900\uc73c\ub85c \ucd94\uc815\ud569\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0\u00b7\uc601\uc5c5\uad8c \ub4f1\uc740 \uac10\uc815\ud3c9\uac00\ub97c \uc758\ub8b0\ud558\uba70, \uac10\uc815\ud3c9\uac00\uac00 \uc804\uccb4 \uc77c\uc815\uc5d0\uc11c \uac00\uc7a5 \uc624\ub798 \uac78\ub9ac\ub294 \ucd95\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\ubc95\uc778 \uc124\ub9bd<\/strong> (\ud1b5\uc0c1 1~2\uc8fc) \u2014 \ub300\ud45c\uac00 \ubc1c\uae30\uc778\uc774 \ub418\uc5b4 \uc790\ubcf8\uae08\uc744 \uc21c\uc790\uc0b0\uac00\uc561 \ucd94\uc815\uce58\ubcf4\ub2e4 \uc5ec\uc720 \uc788\uac8c \uc124\uc815\ud574 \uc124\ub9bd\ub4f1\uae30\ub97c \ub9c8\uce69\ub2c8\ub2e4. \uc774 \uc2dc\uc810\ubd80\ud130 3\uac1c\uc6d4\uc758 \ud3ec\uad04\uc591\ub3c4 \uae30\ud55c\uc774 \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/li>\n<li><strong>\ud3ec\uad04\uc591\uc218\ub3c4 \uacc4\uc57d\uacfc \uae30\uc900\uc77c \uacb0\uc0b0<\/strong> (\ud1b5\uc0c1 2~4\uc8fc) \u2014 \uc804\ud658 \uae30\uc900\uc77c\uc744 \uc815\ud574 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0, \uae30\uc900\uc77c\ub85c \uac1c\uc778\uc0ac\uc5c5\uc7a5\uc744 \uacb0\uc0b0\ud574 \uc591\uc218\ub3c4\uac00\uc561\uacfc \uc21c\uc790\uc0b0\uac00\uc561\uc744 \ud655\uc815\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uac1c\uc778\uc0ac\uc5c5\uc790 \ud3d0\uc5c5\uacfc \ubd80\uac00\uac00\uce58\uc138 \ud655\uc815\uc2e0\uace0<\/strong> \u2014 \uae30\uc900\uc77c\ub85c \ud3d0\uc5c5\uc2e0\uace0\ub97c \ud558\uace0, \ud3d0\uc5c5\uc77c\uc774 \uc18d\ud55c \ub2ec\uc758 \ub2e4\uc74c \ub2ec 25\uc77c\uae4c\uc9c0 \ubd80\uac00\uac00\uce58\uc138 \ud655\uc815\uc2e0\uace0\ub97c \ub9c8\uce69\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c49\uc870 \uc81c1\ud56d). \uc0ac\uc5c5 \uc804\ubd80\uc758 \ud3ec\uad04\uc591\ub3c4\ub294 \uc7ac\ud654\uc758 \uacf5\uae09\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc591\uc218\ub3c4 \uc790\uccb4\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub294 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c10\uc870 \uc81c9\ud56d \uc81c2\ud638).<\/li>\n<li><strong>\uba85\uc758\uc774\uc804\uacfc \uc2e0\uace0<\/strong> \u2014 \ubd80\ub3d9\uc0b0\u00b7\ucc28\ub7c9 \ub4f1 \uba85\uc758\ub97c \ubc95\uc778\uc73c\ub85c \uc774\uc804\ud558\uba70 \ucde8\ub4dd\uc138\ub294 \ucde8\ub4dd\uc77c\ubd80\ud130 60\uc77c \uc774\ub0b4\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870 \uc81c1\ud56d). \uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc11c\ub294 \uc591\ub3c4\uc18c\ub4dd\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0(\uc608\uc815\uc2e0\uace0 \ud3ec\ud568) \uc2dc \uc2e0\uc124 \ubc95\uc778\uacfc \ud568\uaed8 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \uc81c\ucd9c\ud569\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c4\ud56d).<\/li>\n<\/ol>\n<p>\ud604\ubb3c\ucd9c\uc790 \ubc29\uc2dd\uc740 \uc5ec\uae30\uc5d0 \uc0c1\ubc95\uc0c1 \uc808\ucc28\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4. \ud604\ubb3c\ucd9c\uc790\ub294 \ubcc0\ud0dc\uc124\ub9bd\uc0ac\ud56d\uc774\ub77c \uc815\uad00\uc5d0 \uae30\uc7ac\ud574\uc57c \ud558\uace0(\uc0c1\ubc95 \uc81c290\uc870), \uc6d0\uce59\uc801\uc73c\ub85c \ubc95\uc6d0\uc774 \uc120\uc784\ud55c \uac80\uc0ac\uc778\uc758 \uc870\uc0ac\ub97c \uac70\uce58\ub418 \uacf5\uc778\ub41c \uac10\uc815\uc778\uc758 \uac10\uc815\uc73c\ub85c \uac08\uc74c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c299\uc870\u00b7\uc81c299\uc870\uc7582). \uc774 \ub54c\ubb38\uc5d0 \ud1b5\uc0c1 3~6\uac1c\uc6d4\ub85c \uae30\uac04\uacfc \ube44\uc6a9\uc774 \uac00\uc7a5 \ud070 \uacbd\ub85c\uc774\uba70, \ubd80\ub3d9\uc0b0 \uac00\uc561\uc774 \ucee4\uc11c \uc790\ubcf8\uae08\uc744 \ud604\uae08\uc73c\ub85c \ub9de\ucd94\uae30 \uc5b4\ub824\uc6b4 \uc0ac\uc5c5\uc7a5\uc774 \uc120\ud0dd\ud569\ub2c8\ub2e4.<\/p>\n<h2>5\ub144 \uc0ac\ud6c4\uad00\ub9ac, \ubb34\uc5c7\uc744 \uc870\uc2ec\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\ud61c\ud0dd\uc740 \uc804\ubd80 \uc870\uac74\ubd80\uc785\ub2c8\ub2e4. \uc124\ub9bd\ub4f1\uae30\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 <strong>\uc2b9\uacc4\ubc1b\uc740 \uc0ac\uc5c5\uc744 \ud3d0\uc9c0<\/strong>\ud558\uac70\ub098 \ub300\ud45c\uac00 <strong>\uc804\ud658\uc73c\ub85c \ucde8\ub4dd\ud55c \uc8fc\uc2dd\uc758 50% \uc774\uc0c1\uc744 \ucc98\ubd84<\/strong>\ud558\uba74, \uc0ac\uc720\uac00 \uc0dd\uae34 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 2\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc774\uc6d4\uacfc\uc138\uc561\uc744 \uc591\ub3c4\uc18c\ub4dd\uc138\ub85c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870 \uc81c5\ud56d). \uc5ec\uae30\uc11c \uc0ac\uc5c5 \ud3d0\uc9c0\ub294 \ubb38\uc744 \ub2eb\ub294 \uacbd\uc6b0\ub9cc\uc774 \uc544\ub2d9\ub2c8\ub2e4. <strong>\uc2b9\uacc4\ubc1b\uc740 \uc0ac\uc5c5\uc6a9 \uace0\uc815\uc790\uc0b0\uc758 2\ubd84\uc758 1 \uc774\uc0c1\uc744 \ucc98\ubd84\ud558\uac70\ub098 \uc0ac\uc5c5\uc5d0 \uc4f0\uc9c0 \uc54a\ub294 \uacbd\uc6b0<\/strong>\ub3c4 \ud3d0\uc9c0\ub85c \ubd05\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c6\ud56d). \uc8fc\uc2dd \ucc98\ubd84\uc5d0\ub294 \uc720\uc0c1 \uc774\uc804\ubfd0 \uc544\ub2c8\ub77c \ubb34\uc0c1 \uc774\uc804, \ubd88\uade0\ub4f1 \uac10\uc790\uae4c\uc9c0 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c7\ud56d). \ucde8\ub4dd\uc138 \uacbd\uac10\ubd84 \uc5ed\uc2dc \ucde8\ub4dd\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ud3d0\uc5c5\ud558\uac70\ub098 \uadf8 \uc7ac\uc0b0\uc744 \ucc98\ubd84(\uc784\ub300 \ud3ec\ud568)\ud558\uba74 \ucd94\uc9d5\ub429\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c4\ud56d \ub2e8\uc11c).<\/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_sahu.png\" alt=\"\uc774\uc6d4\uacfc\uc138 5\ub144 \uc0ac\ud6c4\uad00\ub9ac \u2014 \uc124\ub9bd\ub4f1\uae30\uc77c\ubd80\ud130 5\ub144 \ub0b4 \uc0ac\uc5c5 \ud3d0\uc9c0(\uace0\uc815\uc790\uc0b0 1\/2 \uc774\uc0c1 \ucc98\ubd84\u00b7\ubbf8\uc0ac\uc6a9 \ud3ec\ud568) \ub610\ub294 \uc8fc\uc2dd 50% \uc774\uc0c1 \ucc98\ubd84 \uc2dc \uc774\uc6d4\uacfc\uc138\uc561 \ub0a9\ubd80, \ucde8\ub4dd\uc138 \uacbd\uac10\ubd84 \ucd94\uc9d5\" class=\"wp-image-4986\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_sahu.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_sahu-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_sahu-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_sahu-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc124\ub9bd\ub4f1\uae30\uc77c\ubd80\ud130 5\ub144 \u2014 \uc0ac\uc5c5 \ud3d0\uc9c0\u00b7\uc8fc\uc2dd 50% \uc774\uc0c1 \ucc98\ubd84\uc774 \uc0ac\ud6c4\uad00\ub9ac\uc758 \ub450 \ucd95\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>\uc608\uc678\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uac00\uc5c5\uc2b9\uacc4\ub97c \ubaa9\uc801\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc99d\uc5ec\ud558\uace0 \uc218\uc99d\uc790\uac00 \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c30\uc870\uc7586)\ub97c \uc801\uc6a9\ubc1b\ub294 \uacbd\uc6b0\ub294 \uc8fc\uc2dd \ucc98\ubd84\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc73c\uba70, \uc774\ub54c\ub294 \uc218\uc99d\uc790\uac00 \ub0a8\uc740 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04\uc744 \uc774\uc5b4\ubc1b\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c7\ud56d \uc81c6\ud638\u00b7\uc81c8\ud56d). \uc804\ud658\uacfc \uc2b9\uacc4\ub97c \ud568\uaed8 \uc124\uacc4\ud558\uba74 \ub450 \ud2b9\ub840\ub97c \uc774\uc5b4\uac08 \uc218 \uc788\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc804\ud658 \uc9c1\ud6c4\uc758 \uc9c0\ubd84 \uc99d\uc5ec\u00b7\uc720\uc0c1\uac10\uc790 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74, \ubc29\uc2dd\uc744 \uc815\ud558\uae30 \uc804\uc5d0 \uadf8 \uacc4\ud68d\ubd80\ud130 \uc810\uac80\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc790\ubcf8\uae08\uc774 \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \ubabb \ubbf8\uce58\uba74 \uc804\ubd80\uac00 \ubb34\ub108\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc21c\uc790\uc0b0\uac00\uc561\uc740 \ubc95\uc778 \uc124\ub9bd \ud6c4 \uae30\uc900\uc77c \uacb0\uc0b0\uc73c\ub85c \ud655\uc815\ub418\ub294\ub370, \uc790\ubcf8\uae08\uc740 \uc124\ub9bd \uc2dc\uc810\uc5d0 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uac00\uacb0\uc0b0 \ucd94\uc815\uce58\uc5d0 \ub531 \ub9de\ucdb0 \uc790\ubcf8\uae08\uc744 \uc815\ud588\ub2e4\uac00 \ud655\uc815 \uc21c\uc790\uc0b0\uac00\uc561\uc774 \uadf8\ubcf4\ub2e4 \ub192\uac8c \ub098\uc624\uba74, \uc694\uac74 \ubbf8\ub2ec\ub85c <strong>\uc774\uc6d4\uacfc\uc138\uc640 \ucde8\ub4dd\uc138 \uacbd\uac10\uc774 \ud55c\uaebc\ubc88\uc5d0 \ubd80\uc815<\/strong>\ub429\ub2c8\ub2e4. \uac10\uba74\uc744 \ub178\ub838\ub2e4\uac00 \ub418\ub808 \uac00\uc0b0\uc138\uae4c\uc9c0 \ubd80\ub2f4\ud558\ub294 \ucd5c\uc545\uc758 \uc870\ud569\uc785\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc740 \ucd94\uc815\uce58\uc5d0 \uc5ec\uc720\ubd84\uc744 \ub354\ud574 \uc124\uc815\ud558\ub294 \uac83\uc774 \uc2e4\ubb34\uc758 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<p>\ud55c \uac00\uc9c0 \ub354 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\uc778\uc0ac\uc5c5\uc790 \uc2dc\uc808 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\ub300\uc0c1\uc774\uc5c8\ub2e4\uba74(\uc9c1\uc804 \uc5f0\ub3c4 \ub610\ub294 \uc124\ub9bd \uc5f0\ub3c4 \uae30\uc900), \ud604\ubb3c\ucd9c\uc790\u00b7\uc0ac\uc5c5\uc591\uc218\ub3c4\ub85c \uc804\ud658\ud55c \ubc95\uc778\uc740 <strong>\uc804\ud658 \ud6c4 3\ub144\uac04 \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c\ub97c \uc81c\ucd9c<\/strong>\ud574\uc57c \ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c60\uc870\uc7582 \uc81c1\ud56d \uc81c2\ud638, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c97\uc870\uc7584). \uc804\ud658\uc774 \uc131\uc2e4\uc2e0\uace0 \uc758\ubb34\uc758 \ucd9c\uad6c\uac00 \ub418\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \ub610 \uc218\ub3c4\uad8c\uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed \ub4f1 \ub300\ub3c4\uc2dc\uc5d0\uc11c \uc124\ub9bd\ub41c \uc9c0 5\ub144 \uc774\ub0b4\uc778 \ubc95\uc778\uc774 \ub300\ub3c4\uc2dc \ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\ud558\uba74 \ud45c\uc900\uc138\uc728 4% \ub300\uc2e0 8%\uc758 \uc911\uacfc\uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc5b4(\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870 \uc81c2\ud56d, \uc911\uacfc\uae30\uc900\uc138\uc728 2% \uae30\uc900 \uc0b0\ucd9c), \uc0ac\uc5c5\uc7a5 \uc18c\uc7ac\uc9c0\uac00 \ub300\ub3c4\uc2dc\ub77c\uba74 \uc911\uacfc \uc81c\uc678 \uc5c5\uc885 \ud574\ub2f9 \uc5ec\ubd80\uae4c\uc9c0 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uc0ac\ud6c4\uad00\ub9ac \uc804\ubc18\uc758 \uac10\uac01\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/sole-proprietor-incorporation-guide\/\">\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658 \uae30\ubcf8\ud3b8<\/a>\ub3c4 \ucc38\uace0\uac00 \ub429\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 \ud310\ub2e8 \uc21c\uc11c<\/strong><\/p>\n<p>\uccab \uc9c8\ubb38\uc740 &#8220;\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uac00&#8221;\uac00 \uc544\ub2c8\ub77c <strong>&#8220;\uc774 \ubd80\ub3d9\uc0b0\uc744 \ubc95\uc778\uc774 5\ub144 \ub118\uac8c \uacc4\uc18d \uc4f8 \uac83\uc778\uac00&#8221;<\/strong>\uc785\ub2c8\ub2e4. 5\ub144 \uc548\uc5d0 \ucc98\ubd84\u00b7\uc99d\uc5ec\u00b7\uac10\uc790 \uacc4\ud68d\uc774 \uc788\uc73c\uba74 \uc138\uac10\uba74 \ubc29\uc2dd\uc758 \uc2e4\uc775\uc740 \ud06c\uac8c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \ub2e4\uc74c\uc774 \uc790\ubcf8\uae08\uc785\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uac00\uc561\uc740 \uacb0\uc0b0\uc73c\ub85c \ud655\uc815\ub418\ubbc0\ub85c \uc790\ubcf8\uae08\uc740 \ucd94\uc815\uce58\ubcf4\ub2e4 \uc5ec\uc720 \uc788\uac8c, \uac10\uc815\ud3c9\uac00\ub294 \uc77c\uc815\uc758 \uccab \ub2e8\ucd94\ub85c \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc2e4\uc81c \ubc95\uc778 \uc0c1\ub2f4\uc5d0\uc11c \ud638\uc548\uc774 \uac00\uc7a5 \uc790\uc8fc \ubcf4\ub294 \uc2e4\uc218\ub294, \ubc95\uc778\ubd80\ud130 \uc138\uc6cc \ub450\uace0 3\uac1c\uc6d4 \uae30\ud55c \uc548\uc5d0 \uacb0\uc0b0\u00b7\uac10\uc815\ud3c9\uac00\u00b7\uacc4\uc57d\uc744 \ubab0\uc544\ub123\ub2e4\uac00 \uc21c\uc790\uc0b0\uac00\uc561 \uc694\uac74\uc5d0\uc11c \uc5b4\uae0b\ub098\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ud544\uc694\uc11c\ub958\ub294 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p>\ub2e8\uacc4\ubcc4\ub85c \uc900\ube44\ud560 \uc11c\ub958\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uc7a5 \uc0c1\ud669\uc5d0 \ub530\ub77c \uac00\uac10\ub418\uc9c0\ub9cc, \ubf08\ub300\ub294 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ub2e8\uacc4<\/th>\n<th>\uc11c\ub958<\/th>\n<th>\ube44\uace0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0ac\uc804 \uac80\ud1a0<\/td>\n<td>\ucd5c\uadfc 3\ub144 \uc7ac\ubb34\uc81c\ud45c\u00b7\ubd80\uac00\uc138 \uc2e0\uace0\uc11c, \uc790\uc0b0\u00b7\ubd80\ucc44 \uba85\uc138, \ubd80\ub3d9\uc0b0 \ub4f1\uae30\ubd80\u00b7\uac10\uc815\ud3c9\uac00\uc11c<\/td>\n<td>\uc21c\uc790\uc0b0\uac00\uc561 \ucd94\uc815\uc758 \uae30\ucd08<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778 \uc124\ub9bd<\/td>\n<td>\uc815\uad00(\ud604\ubb3c\ucd9c\uc790 \uc2dc \ubcc0\ud0dc\uc124\ub9bd\uc0ac\ud56d \uae30\uc7ac), \uc8fc\uc8fc\u00b7\uc784\uc6d0 \uad6c\uc131 \uc11c\ub958, \uc790\ubcf8\uae08 \ub0a9\uc785 \uc99d\uba85<\/td>\n<td>\ub300\ud45c\uac00 \ubc1c\uae30\uc778\uc73c\ub85c \ucc38\uc5ec<\/td>\n<\/tr>\n<tr>\n<td>\ud3ec\uad04\uc591\uc218\ub3c4<\/td>\n<td>\ud3ec\uad04\uc591\uc218\ub3c4 \uacc4\uc57d\uc11c, \uc804\ud658 \uae30\uc900\uc77c \uacb0\uc0b0 \uc7ac\ubb34\uc81c\ud45c, \uc591\uc218\ub3c4\uac00\uc561 \uc0b0\uc815 \uba85\uc138<\/td>\n<td>\uad8c\ub9ac\u00b7\uc758\ubb34 \uc804\ubd80 \uc2b9\uacc4\uac00 \uc6d0\uce59<\/td>\n<\/tr>\n<tr>\n<td>\ud3d0\uc5c5\u00b7\uc2e0\uace0<\/td>\n<td>\ud3d0\uc5c5\uc2e0\uace0\uc11c, \ud3d0\uc5c5 \ubd80\uac00\uac00\uce58\uc138 \ud655\uc815\uc2e0\uace0\uc11c, \uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc11c<\/td>\n<td>\uc2e0\uccad\uc11c\ub294 \uc2e0\uc124 \ubc95\uc778\uacfc \ud568\uaed8 \uc81c\ucd9c<\/td>\n<\/tr>\n<tr>\n<td>\uba85\uc758\uc774\uc804<\/td>\n<td>\ubd80\ub3d9\uc0b0 \uc18c\uc720\uad8c\uc774\uc804 \uc11c\ub958, \ucde8\ub4dd\uc138 \uac10\uba74 \uc2e0\uccad \uc11c\ub958, \ucc28\ub7c9\u00b7\uc778\ud5c8\uac00 \uba85\uc758\ubcc0\uacbd \uc11c\ub958<\/td>\n<td>\ucde8\ub4dd\uc138 \uc2e0\uace0 60\uc77c \uc774\ub0b4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \uc138\uac10\uba74 \ubc95\uc778\uc804\ud658\uc740 \ubb34\uc5c7\ubd80\ud130 \uc2dc\uc791\ud558\ub294\uac00<\/h2>\n<p><strong>\uc21c\uc11c\ub294 \uc2e4\uc775 \ud655\uc778 \u2192 \uc21c\uc790\uc0b0\uac00\uc561 \ucd94\uc815 \u2192 \uc790\ubcf8\uae08 \uc124\uacc4 \u2192 \uc124\ub9bd\u00b73\uac1c\uc6d4 \ub0b4 \ud3ec\uad04\uc591\ub3c4 \u2192 \uc2e0\uccad\uc11c \uc81c\ucd9c\uc774\uba70, \uadf8 \uc804 \uacfc\uc815\uc744 &#8220;5\ub144 \uc0ac\ud6c4\uad00\ub9ac\ub97c \uc9c0\ud0ac \uc218 \uc788\ub294\uac00&#8221;\ub77c\ub294 \uc9c8\ubb38\uc774 \uad00\ud1b5\ud569\ub2c8\ub2e4.<\/strong> \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc774 \uc788\uace0, \ubc95\uc778\uc774 \uadf8 \uc790\uc0b0\uc744 5\ub144 \ub118\uac8c \uacc4\uc18d \uc4f8 \uacc4\ud68d\uc774\ub77c\uba74 \uc774\uc6d4\uacfc\uc138\uc640 \ucde8\ub4dd\uc138 50% \uacbd\uac10\uc758 \uc2e4\uc775\uc740 \ubd84\uba85\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c \ubd80\ub3d9\uc0b0\uc774 \uc5c6\uac70\ub098 5\ub144 \ub0b4 \ucc98\ubd84\u00b7\uc2b9\uacc4 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74 \uc77c\ubc18 \uc0ac\uc5c5\uc591\uc218\ub3c4\uac00 \ub2f5\uc5d0 \uac00\uae4c\uc6b8 \uc218 \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>\uc138\uac10\uba74 \ubc95\uc778\uc804\ud658\uc758 \uc131\ud328\ub294 \uac10\uba74 \uc2e0\uccad\uc774 \uc544\ub2c8\ub77c \uc21c\uc790\uc0b0\uac00\uc561\u00b7\uc790\ubcf8\uae08 \uc124\uacc4\uc640 5\ub144 \uc0ac\ud6c4\uad00\ub9ac \ud310\ub2e8\uc5d0\uc11c \uac08\ub9bd\ub2c8\ub2e4. \uc694\uac74 \ub124 \uac00\uc9c0 \uc911 \ud558\ub098\ub9cc \uc5b4\uae0b\ub098\ub3c4 \uc774\uc6d4\uacfc\uc138\uc640 \ucde8\ub4dd\uc138 \uacbd\uac10\uc774 \ud568\uaed8 \ubb34\ub108\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.\uac10\uba74 \uc794\uc5ec\uae30\uac04\uc774 \ub0a8\uc544 \uc788\ub2e4\uba74 \uadf8 \uc2b9\uacc4 \uc5ec\ubd80\ub97c \uba3c\uc800 \ud655\uc778\ud574\uc57c \uc2e4\uc775\uc774 \uac08\ub9ac\uace0, \ub0a8\uc9c0 \uc54a\uc558\ub2e4\uba74 \ubc29\uc2dd \uc120\ud0dd\uc758 \uc774\uc720\uac00 \uc808\ucc28 \ube44\uc6a9\uc73c\ub85c \uc881\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \uc0ac\uc5c5\uc7a5\uc758 \uc21c\uc790\uc0b0\uac00\uc561 \ucd94\uc815, \uc790\ubcf8\uae08 \uc124\uacc4, \uc804\ud658 \uae30\uc900\uc77c\uacfc 5\ub144 \uc0ac\ud6c4\uad00\ub9ac\uae4c\uc9c0 \u2014 \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud68c\uc0ac \uc22b\uc790\uc5d0 \ub9de\ucdb0 \ucc28\uadfc\ucc28\uadfc \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><strong>\uc9c1\uc811 \uacc4\uc0b0\ud574 \ubcf4\uae30<\/strong> \u2014 <a href=\"https:\/\/hoantax.co.kr\/calc\/\">\uac1c\uc778\uc0ac\uc5c5\uc790 vs \ubc95\uc778 \uc138\ubd80\ub2f4 \ube44\uad50 \uacc4\uc0b0\uae30<\/a>\uc5d0 \uc5f0\uac04 \uc774\uc775(\uacfc\uc138\ud45c\uc900)\uc744 \ub123\uc73c\uba74 2026\ub144 \ud604\ud589 \uc138\uc728\ub85c \ub450 \uacbd\uc6b0\uc758 \uc138\uae08 \ucc28\uc774\ub97c \ubc14\ub85c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uac1c\uc778 \ub54c \ubc1b\ub358 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74, \ubc95\uc778\uc774 \uc774\uc5b4\ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc774\uc5b4\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870 \uc694\uac74\uc744 \uac16\ucd98 \uc804\ud658\uc774\ub77c\uba74 \ub0a8\uc740 \uac10\uba74\uae30\uac04\uc5d0 \ub300\ud574 \ubc95\uc778\uc774 \uac10\uba74\uc744 \uc2b9\uacc4\ud558\uace0, \uc774\uc6d4\ub41c \ubbf8\uacf5\uc81c \uc138\uc561\uacf5\uc81c\ub3c4 \uc2b9\uacc4\ud569\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c32\uc870 \uc81c4\ud56d, \uc81c31\uc870 \uc81c4\ud56d~\uc81c6\ud56d \uc900\uc6a9). \uc77c\ubc18 \uc0ac\uc5c5\uc591\uc218\ub3c4\ub85c \uc804\ud658\ud558\uba74 \uc2b9\uacc4\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uac10\uba74 \uc794\uc5ec\uae30\uac04\uc774 \ub0a8\uc740 \uc0ac\uc5c5\uc7a5\uc740 \uc774 \ucc28\uc774\ub9cc\uc73c\ub85c\ub3c4 \ubc29\uc2dd \uc120\ud0dd\uc774 \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\uc2e0\uccad\uc744 \ub193\uce58\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc694\uac74\uc744 \uc804\ubd80 \uac16\ucdc4\ub354\ub77c\ub3c4 \uc801\uc6a9\ubc1b\uc9c0 \ubabb\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. \uc2e0\uccad\uc11c\ub294 \ud604\ubb3c\ucd9c\uc790 \ub610\ub294 \uc0ac\uc5c5\uc591\uc218\ub3c4\ub97c \ud55c \ub0a0\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0(\uc608\uc815\uc2e0\uace0 \ud3ec\ud568) \ub54c \uc2e0\uc124 \ubc95\uc778\uacfc \ud568\uaed8 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c4\ud56d). \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc758 \uc608\uc815\uc2e0\uace0 \uae30\ud55c\uc740 \uc591\ub3c4\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 2\uac1c\uc6d4\uc774\ubbc0\ub85c(\uc18c\ub4dd\uc138\ubc95 \uc81c105\uc870), \uc804\ud658 \uc9c1\ud6c4 \uc77c\uc815\uc5d0 \ubbf8\ub9ac \ub123\uc5b4 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>5\ub144 \uc548\uc5d0 \uc790\ub140\uc5d0\uac8c \uc9c0\ubd84\uc744 \ub118\uaca8\uc57c \ud558\uba74 \ubb34\uc870\uac74 \ucd94\uc9d5\ub418\ub098\uc694?<\/summary>\n<p>\ubb34\uc870\uac74\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uac00\uc5c5\uc2b9\uacc4\ub97c \ubaa9\uc801\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc99d\uc5ec\ud558\uace0 \uc218\uc99d\uc790\uac00 \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c30\uc870\uc7586)\ub97c \uc801\uc6a9\ubc1b\ub294 \uacbd\uc6b0\ub294 \ucc98\ubd84\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c29\uc870 \uc81c7\ud56d \uc81c6\ud638). \uc774 \uacbd\uc6b0 \uc218\uc99d\uc790\uac00 \ub0a8\uc740 \uae30\uac04\uc758 \uc0ac\ud6c4\uad00\ub9ac \uc758\ubb34\ub97c \uc774\uc5b4\ubc1b\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc77c\ubc18 \uc99d\uc5ec\u00b7\ub9e4\ub9e4\u00b7\ubd88\uade0\ub4f1 \uac10\uc790\ub294 \ubaa8\ub450 \ucc98\ubd84\uc5d0 \ud3ec\ud568\ub418\ubbc0\ub85c, \uc2b9\uacc4 \uc77c\uc815\uc774 \uc788\ub2e4\uba74 \ud2b9\ub840 \uc694\uac74\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\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 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c32\uc870(\uc774\uc6d4\uacfc\uc138 \uc694\uac74\u00b75\ub144 \uc0ac\ud6c4\uad00\ub9ac)\u00b7\uc81c2\uc870 \uc81c1\ud56d \uc81c6\ud638(\uc774\uc6d4\uacfc\uc138 \uc815\uc758)\u00b7\uc81c30\uc870\uc7586 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870(\ubc1c\uae30\uc778\u00b7\uc21c\uc790\uc0b0\uac00\uc561\u00b73\uac1c\uc6d4\u00b7\uc801\uc6a9\uc2e0\uccad\u00b7\uc0ac\uc5c5\ud3d0\uc9c0 \ud310\ub2e8\u00b7\uc8fc\uc2dd\ucc98\ubd84 \uc608\uc678)\u00b7\uc81c28\uc870 \uc81c1\ud56d \uc81c2\ud638(\uc21c\uc790\uc0b0\uac00\uc561 \uacc4\uc0b0) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c4\ud56d(\ucde8\ub4dd\uc138 50% \uacbd\uac10\u00b7\uc801\uc6a9\uae30\ud55c 2027-12-31\u00b7\uc784\ub300\uacf5\uae09\uc5c5 \uc81c\uc678\u00b75\ub144 \ucd94\uc9d5) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c7\ud638(\ud45c\uc900\uc138\uc728 4%)\u00b7\uc81c13\uc870 \uc81c2\ud56d(\ub300\ub3c4\uc2dc \uc911\uacfc)\u00b7\uc81c6\uc870 \uc81c19\ud638(\uc911\uacfc\uae30\uc900\uc138\uc728 2%)\u00b7\uc81c20\uc870(\ucde8\ub4dd\uc138 \uc2e0\uace0 60\uc77c) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c10\uc870 \uc81c9\ud56d \uc81c2\ud638(\ud3ec\uad04\uc591\ub3c4)\u00b7\uc81c49\uc870 \uc81c1\ud56d(\ud3d0\uc5c5 \ud655\uc815\uc2e0\uace0) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c55\uc870(\uc138\uc728 6~45%)\u00b7\uc81c105\uc870(\uc608\uc815\uc2e0\uace0) \/ \ubc95\uc778\uc138\ubc95 \uc81c55\uc870(\uc138\uc728 10~25%, 2026\ub144 \uac1c\uc2dc \uc0ac\uc5c5\uc5f0\ub3c4)\u00b7\uc81c60\uc870\uc7582, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c97\uc870\uc7584(\uc131\uc2e4\uc2e0\uace0\ud655\uc778 3\ub144) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<br \/>\n\u00b7 \uc0c1\ubc95 \uc81c290\uc870\u00b7\uc81c299\uc870\u00b7\uc81c299\uc870\uc7582(\ud604\ubb3c\ucd9c\uc790 \uac80\uc0ac\u00b7\uac10\uc815) \/ \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-14)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-07-14<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc774 \uc788\ub294 \uac1c\uc778\uc0ac\uc5c5\uc790\ub77c\uba74 \uc870\ud2b9\ubc95 \uc81c32\uc870 \uc694\uac74(\uc21c\uc790\uc0b0\uac00\uc561 \uc774\uc0c1 \ucd9c\uc790\u00b73\uac1c\uc6d4 \ub0b4 \ud3ec\uad04\uc591\ub3c4\u00b7\uc801\uc6a9\uc2e0\uccad)\uc744 \uac16\ucdb0 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc774\uc6d4\uacfc\uc138\uc640 \ucde8\ub4dd\uc138 50% \uacbd\uac10\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc775 \ud310\ub2e8, \uc808\ucc28\uc640 \uae30\uac04, 5\ub144 \uc0ac\ud6c4\uad00\ub9ac, \ud544\uc694\uc11c\ub958\ub97c \uc2e4\ubb34 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":4987,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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