{"id":5251,"date":"2026-07-31T12:41:29","date_gmt":"2026-07-31T03:41:29","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5251"},"modified":"2026-07-31T12:41:30","modified_gmt":"2026-07-31T03:41:30","slug":"gajigeupgeum-jeongri-sunseo","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gajigeupgeum-jeongri-sunseo\/","title":{"rendered":"\uac00\uc9c0\uae09\uae08, \uc65c \uac1a\uc9c0 \uc54a\uc73c\uba74 \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uac00"},"content":{"rendered":"<p><!-- \uc2e0\uaddc draft | slug=gajigeupgeum-jeongri-sunseo | title=\uac00\uc9c0\uae09\uae08, \uc65c \uac1a\uc9c0 \uc54a\uc73c\uba74 \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uac00 | category=cash-out(2)\n     \uc218\uce58\u00b7\uc870\ubb38 = law.go.kr OC API \uc6d0\ubb38 \ud655\uc778 2026-07-31 (\ubc95\uc778\uc138\ubc95 \uc81c28\uc870\u00b7\uc81c52\uc870\u00b7\uc81c19\uc870\uc7582\u00b7\uc81c55\uc870 \/ \uc2dc\ud589\ub839 \uc81c11\uc870\u00b7\uc81c53\uc870\u00b7\uc81c88\uc870\u00b7\uc81c89\uc870\u00b7\uc81c106\uc870 \/ \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870\u00b7\uc81c44\uc870 \/ \uc18c\ub4dd\uc138\ubc95 \uc81c21\uc870\u00b7\uc81c22\uc870\u00b7\uc81c55\uc870) --><\/p>\n<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac00\uc9c0\uae09\uae08\uc740 \ud68c\uc0ac \ub3c8\uc774 \ub300\ud45c\uc5d0\uac8c \ub098\uac14\ub294\ub370 \ud68c\uc218\ub418\uc9c0 \uc54a\uc740 \uc794\uc561\uc774\uace0, \uac1a\uc9c0 \uc54a\uc73c\uba74 \ub9e4\ub144 \ubc95\uc778\uc138\uc640 \ub300\ud45c \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \ud568\uaed8 \ubd99\uc2b5\ub2c8\ub2e4.<\/strong> \uc774\ub984\uc744 \ubb34\uc5c7\uc73c\ub85c \ub2ec\uc558\ub294\uc9c0\ub294 \uc0c1\uad00\uc5c6\uace0, \uc5c5\ubb34\uc640 \uad00\ub828 \uc5c6\ub294 \uc790\uae08 \ub300\uc5ec\uc774\uba74 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \ubd05\ub2c8\ub2e4 \u2014 \ub2e4\ub9cc \uc2dc\ud589\uaddc\uce59\uc774 \uc815\ud55c \uba87 \uac00\uc9c0 \uae08\uc561\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c1\ud56d \ub2e8\uc11c\u00b7\uc2dc\ud589\uaddc\uce59 \uc81c28\uc870 \uc81c1\ud56d).<\/p>\n<p><strong>\ub9e4\ub144 \ub530\ub77c\uc624\ub294 \uc138\ubd80\ub2f4<\/strong><\/p>\n<ul>\n<li>\uc778\uc815\uc774\uc790 \u2014 \uc774\uc790\ub97c \ubc1b\uc9c0 \uc54a\uc558\uc5b4\ub3c4 \ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \ubc95\uc778 \uc775\uae08\uc5d0 \uc0b0\uc785\ud558\uace0, \uadf8 \uae08\uc561\uc740 \ub300\ud45c \uc0c1\uc5ec\ub85c \ucc98\ubd84\ub3fc \uac1c\uc778 \uc18c\ub4dd\uc138\uae4c\uc9c0 \ubd99\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c52\uc870\u00b7\uc2dc\ud589\ub839 \uc81c88\uc870 \uc81c1\ud56d \uc81c6\ud638\u00b7\uc81c106\uc870 \uc81c1\ud56d \uc81c1\ud638)<\/li>\n<li>\uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785 \u2014 \ud68c\uc0ac\uac00 \uc740\ud589\uc5d0 \ub0b8 \uc774\uc790 \uc911 \uac00\uc9c0\uae09\uae08\uc5d0 \ud574\ub2f9\ud558\ub294 \ubaab\uc740 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c4\ud638 \ub098\ubaa9)<\/li>\n<li>\ub300\uc190 \ubd88\uac00 \u2014 \ubabb \ubc1b\uac8c \ub418\uc5b4\ub3c4 \uc190\uae08\uc73c\ub85c \ud138 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ud2b9\uc218\uad00\uacc4 \ud310\ub2e8\uc740 \ube4c\ub824\uc900 \uc2dc\uc810 \uae30\uc900\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c19\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638)<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc2dc\uac04\uc774 \ub9cc\ub4dc\ub294 \ub450 \uac1c\uc758 \ubd84\uae30\uc810<\/strong><\/p>\n<ul>\n<li>\ub300\uc5ec 5\ub144 \ucd08\uacfc \u2014 \uadf8 \ub300\uc5ec\uae08\uc740 \ud68c\uc0ac\uc758 \uc2e4\uc81c \ucc28\uc785\uae08\ub9ac(\uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728)\uac00 \uc544\ub2c8\ub77c <strong>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc5f0 4.6%<\/strong>\ub85c \uc778\uc815\uc774\uc790\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c89\uc870 \uc81c3\ud56d \uc81c1\ud638\uc7582\u00b7\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c2\ud56d\u00b7\uc81c4\ud56d)<\/li>\n<li>\ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \u2014 \ub300\ud45c \uc0ac\uc784 \ub4f1\uc73c\ub85c \ud2b9\uc218\uad00\uacc4\uac00 \ub04a\uae30\ub294 \ub0a0\uae4c\uc9c0 \ub0a8\uc740 \uc794\uc561\uc740 \uadf8 \uc2dc\uc810\uc5d0 \ud1b5\uc9f8\ub85c \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4. \uc7c1\uc1a1 \ub4f1 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\ub9cc \uc81c\uc678\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638)<\/li>\n<\/ul>\n<\/div>\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>\uacb0\uc0b0 \ub54c\ub9c8\ub2e4 \uac00\uc9c0\uae09\uae08 \uc794\uc561\uc774 \uc904\uc9c0 \uc54a\uace0 \uadf8\ub300\ub85c \ub118\uc5b4\uac00\ub294 \ubc95\uc778<\/li>\n<li>\uc138\ubb34\uc870\uc0ac\ub098 \uc740\ud589 \uc5ec\uc2e0 \uc2ec\uc0ac\uc5d0\uc11c \uac00\uc9c0\uae09\uae08\uc744 \uc9c0\uc801\ubc1b\uc740 \uc801\uc774 \uc788\ub294 \ubc95\uc778<\/li>\n<li>\ub300\ud45c \uc0ac\uc784\u00b7\uc9c0\ubd84 \uc591\ub3c4\u00b7\uc2b9\uacc4\ub97c \uc55e\ub450\uace0 \uc788\ub294\ub370 \ub300\ud45c \uacc4\uc815 \uc794\uc561\uc774 \ub0a8\uc544 \uc788\ub294 \ubc95\uc778<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p><strong>\uac00\uc9c0\uae09\uae08\uc740 \ube4c\ub9b0 \ub3c8\uc774 \uc544\ub2c8\ub77c \ub9e4\ub144 \uacfc\uc138\ub418\ub294 \uc794\uc561\uc785\ub2c8\ub2e4.<\/strong> \ub300\ud45c\ub2d8\ub4e4\uaed8\uc11c\ub294 &#8220;\ud68c\uc0ac \ub3c8\uc744 \uc7a0\uae50 \uc37c\uc744 \ubfd0\uc778\ub370 \uc65c \ubb38\uc81c\uac00 \ub418\ub290\ub0d0&#8221;\ub77c\uace0 \ubb3c\uc73c\uc2ed\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc138\ubc95\uc740 \uc774 \uc794\uc561\uc744 \ube4c\ub9b0 \ub3c8\uc774 \uc544\ub2c8\ub77c <strong>\ub9e4\ub144 \uc774\uc790 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \ucc44\uad8c<\/strong>\uc73c\ub85c \ubcf4\uace0, \uadf8 \uc774\uc790\ub97c \ubc1b\uc9c0 \uc54a\uc558\ub2e4\ub294 \uc0ac\uc2e4 \uc790\uccb4\ub97c \uacfc\uc138 \uc0ac\uc720\ub85c \uc0bc\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc794\uc561\uc744 \uadf8\ub300\ub85c \ub450\uba74 \uc6d0\uae08\uc740 \uadf8\ub300\ub85c\uc778\ub370 \uc138\ubd80\ub2f4\ub9cc \ud574\ub9c8\ub2e4 \uc0c8\ub85c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ud638\uc548\uc774 \uc2e4\uc81c \ubc95\uc778 \uc0c1\ub2f4\uc5d0\uc11c \ud655\uc778\ud558\ub294 \uc21c\uc11c\ub300\ub85c \u2014 \ubb34\uc5c7\uc774 \uac00\uc9c0\uae09\uae08\uc778\uc9c0, \uc65c \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uc9c0, \uc5b4\ub5a4 \uc21c\uc11c\ub85c \uc815\ub9ac\ud558\ub294\uc9c0 \ucc28\uadfc\ucc28\uadfc \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\uac00\uc9c0\uae09\uae08\uc740 \uc815\ud655\ud788 \ubb34\uc5c7\uc744 \ub9d0\ud558\ub294\uac00<\/h2>\n<p>\uacc4\uc815 \uc774\ub984\uc774 \uc544\ub2c8\ub77c <strong>\ub3c8\uc758 \uc131\uaca9<\/strong>\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c1\ud56d\uc740 &#8220;\uba85\uce6d \uc5ec\ud558\uc5d0 \ubd88\uad6c\ud558\uace0 \ub2f9\ud574 \ubc95\uc778\uc758 \uc5c5\ubb34\uc640 \uad00\ub828\uc774 \uc5c6\ub294 \uc790\uae08\uc758 \ub300\uc5ec\uc561&#8221;\uc744 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc7a5\ubd80\uc5d0 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uc801\ud600 \uc788\uc9c0 \uc54a\uc544\ub3c4, \ub300\uc5ec\uae08\u00b7\ubbf8\uc218\uae08\u00b7\uc120\uae09\uae08 \uc5b4\ub290 \uacc4\uc815\uc5d0 \uc788\ub4e0 \uc5c5\ubb34\uc640 \ubb34\uad00\ud558\uac8c \ub300\ud45c\ub098 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c \ub098\uac04 \uc790\uae08\uc774\uba74 \ubaa8\ub450 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \ud754\ud55c \ud615\ud0dc\ub294 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc99d\ube59 \uc5c6\uc774 \uc778\ucd9c\ub41c \ud604\uae08, \ub300\ud45c \uac1c\uc778 \uc6a9\ub3c4\ub85c \uacb0\uc81c\ub41c \ubc95\uc778\uce74\ub4dc \ub300\uae08\uc744 \ub300\ud45c \uacc4\uc815\uc73c\ub85c \uc815\ub9ac\ud55c \uae08\uc561, \uadf8\ub9ac\uace0 \ub9e4\ucd9c\ub85c \uc7a1\ud788\uc9c0 \uc54a\uc740 \uc790\uae08\uc774 \uacb0\uc0b0 \uc870\uc815 \uacfc\uc815\uc5d0\uc11c \ub300\ud45c \uacc4\uc815\uc73c\ub85c \ub118\uc5b4\uac04 \uae08\uc561\uc785\ub2c8\ub2e4. \uc138 \uacbd\uc6b0 \ubaa8\ub450 &#8220;\ube4c\ub824\uc900 \uc801 \uc5c6\ub2e4&#8221;\ub294 \ub300\ud45c\ub2d8\uc758 \uc778\uc2dd\uacfc \ubb34\uad00\ud558\uac8c \uc138\ubc95\uc0c1\uc73c\ub85c\ub294 \ub300\uc5ec\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c1\ud56d<\/strong> \u2014 \uc5c5\ubb34\ubb34\uad00 \uac00\uc9c0\uae09\uae08\uc758 \ubc94\uc704<\/summary>\n<p>\ubc95 \uc81c28\uc870\uc81c1\ud56d\uc81c4\ud638\ub098\ubaa9\uc5d0\uc11c &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uac83&#8221;\uc774\ub780 \uba85\uce6d\uc5ec\ud558\uc5d0 \ubd88\uad6c\ud558\uace0 \ub2f9\ud574 \ubc95\uc778\uc758 \uc5c5\ubb34\uc640 \uad00\ub828\uc774 \uc5c6\ub294 \uc790\uae08\uc758 \ub300\uc5ec\uc561(\uc81c61\uc870\uc81c2\ud56d \uac01\ud638\uc758 1\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc735\ud68c\uc0ac \ub4f1\uc758 \uacbd\uc6b0 \uc8fc\ub41c \uc218\uc775\uc0ac\uc5c5\uc73c\ub85c \ubcfc \uc218 \uc5c6\ub294 \uc790\uae08\uc758 \ub300\uc5ec\uc561\uc744 \ud3ec\ud568\ud55c\ub2e4)\uc744 \ub9d0\ud55c\ub2e4. \ub2e4\ub9cc, \uc7ac\uc815\uacbd\uc81c\ubd80\ub839\uc774 \uc815\ud558\ub294 \uae08\uc561\uc744 \uc81c\uc678\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ub2e4\ub9cc \uc804\ubd80\uac00 \uac00\uc9c0\uae09\uae08\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c44\uc870\ub294 \uc778\uc815\uc774\uc790 \uacc4\uc0b0\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uae08\uc804 \ub300\uc5ec\ub97c \uc5f4\uac70\ud569\ub2c8\ub2e4. \uadc0\uc18d\uc774 \ubd88\ubd84\uba85\ud574 \ub300\ud45c\uc790\uc5d0\uac8c \uc0c1\uc5ec\ub85c \ucc98\ubd84\ud55c \uae08\uc561(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub2e8\uc11c)\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\ub97c \ubc95\uc778\uc774 \ub300\ub0a9\ud558\uace0 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \uacc4\uc0c1\ud55c \uae08\uc561(\ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ud560 \ub54c\uae4c\uc9c0\uc758 \uae30\uac04\ubd84), \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc6d4\uc815\uae09\uc5ec\uc561 \ubc94\uc704\uc758 \uc77c\uc2dc\uc801 \uac00\ubd88\uae08 \ub4f1\uc774 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc774 \uc81c44\uc870 \uac01 \ud638\uc758 \uae08\uc561\uc740 \uc778\uc815\uc774\uc790 \uacc4\uc0b0\uc5d0\uc11c\ub9cc \ube60\uc9c0\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, <strong>\uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785 \ub300\uc0c1\uc778 \uac00\uc9c0\uae09\uae08 \uc790\uccb4\uc5d0\uc11c\ub3c4 \uc81c\uc678<\/strong>\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c1\ud56d \ub2e8\uc11c\u00b7\uc2dc\ud589\uaddc\uce59 \uc81c28\uc870 \uc81c1\ud56d). \uc794\uc561\uc744 \uc815\ub9ac\ud558\uae30 \uc804\uc5d0 <strong>\uc5b4\ub290 \ubd80\ubd84\uc774 \uc81c\uc678 \ub300\uc0c1\uc778\uc9c0\ubd80\ud130 \uac08\ub77c\ub0b4\ub294 \uc791\uc5c5<\/strong>\uc774 \uba3c\uc800\uc778 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uac00\uc218\uae08\uc774 \ud568\uaed8 \uc788\uc73c\uba74 \uc0c1\uacc4\ubd80\ud130 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \uc790\uc8fc \ubc1b\ub294 \uc9c8\ubb38\uc740 &#8220;\ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ub123\uc740 \ub3c8(\uac00\uc218\uae08)\ub3c4 \uc788\ub294\ub370 \uadf8\uac74 \uc65c \uc548 \ube7c\ub290\ub0d0&#8221;\uc785\ub2c8\ub2e4. \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785\uc744 \uacc4\uc0b0\ud560 \ub54c\ub294 \ub3d9\uc77c\uc778\uc5d0 \ub300\ud55c \uac00\uc9c0\uae09\uae08\uacfc \uac00\uc218\uae08\uc774 \ud568\uaed8 \uc788\uc73c\uba74 \uc0c1\uacc4\ud55c \uae08\uc561\uc73c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c3\ud56d). \ub300\ud45c \uacc4\uc815\uc774 \uc591\ucabd\uc73c\ub85c \ub098\ub258\uc5b4 \uc788\ub294 \ubc95\uc778\uc774\ub77c\uba74, \uc815\ub9ac \uacc4\ud68d\uc744 \uc138\uc6b0\uae30 \uc804\uc5d0 \uc0c1\uacc4 \ud6c4 \uc21c\uc561\uc774 \uc5bc\ub9c8\uc778\uc9c0\ubd80\ud130 \ud655\uc778\ud558\ub294 \ud3b8\uc774 \uc815\ud655\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc0c1\uacc4\uac00 \uc5b8\uc81c\ub098 \ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uac00\uc9c0\uae09\uae08\uacfc \uac00\uc218\uae08 \uac01\uac01\uc5d0 \uc0c1\ud658\uae30\uac04\u00b7\uc774\uc790\uc728 \ub4f1\uc5d0 \uad00\ud55c \uc57d\uc815\uc774 \uc788\uc5b4 \uc11c\ub85c \uc0c1\uacc4\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc774 \uc0c1\uacc4\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c28\uc870 \uc81c2\ud56d). \uac00\uc9c0\uae09\uae08\uacfc \uac00\uc218\uae08 <strong>\uc591\ucabd \ubaa8\ub450<\/strong>\uc5d0 \uc57d\uc815\uc744 \ub9fa\uc5b4 \ub454 \ubc95\uc778\uc740 \ub418\ub808 \uc0c1\uacc4\uac00 \ub9c9\ud790 \uc218 \uc788\uc5b4, \uc591\ucabd\uc758 \uc57d\uc815 \uc720\ubb34\ub97c \uba3c\uc800 \ud655\uc778\ud558\ub294 \uc21c\uc11c\uac00 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc65c \uac1a\uc9c0 \uc54a\uc73c\uba74 \uc138\uae08\uc774 \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uac00<\/h2>\n<p>\ubd88\uc774\uc775\uc774 <strong>\ud558\ub098\uac00 \uc544\ub2c8\ub77c \uacb9\uccd0\uc11c<\/strong> \uc624\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc794\uc561\uc744 \uadf8\ub300\ub85c \ub454 \uc0c1\ud0dc\uc5d0\uc11c \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \ud55c \ubc88 \uc9c0\ub0a0 \ub54c\ub9c8\ub2e4 \uc544\ub798 \uc138 \uac00\uc9c0\uac00 \ub3d9\uc2dc\uc5d0 \uc791\ub3d9\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\uccab\uc9f8, \uc778\uc815\uc774\uc790\uc785\ub2c8\ub2e4.<\/strong> \ubc95\uc778\uc774 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c \uae08\uc804\uc744 \ubb34\uc0c1\uc774\ub098 \uc2dc\uac00\ubcf4\ub2e4 \ub0ae\uc740 \uc774\uc728\ub85c \ube4c\ub824\uc8fc\uba74 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c52\uc870, \uc2dc\ud589\ub839 \uc81c88\uc870 \uc81c1\ud56d \uc81c6\ud638). \uc2e4\uc81c\ub85c \uc774\uc790\ub97c \ubc1b\uc9c0 \uc54a\uc558\uc5b4\ub3c4 \uc2dc\uac00\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790\ub9cc\ud07c \ubc95\uc778 \uc775\uae08\uc5d0 \uc0b0\uc785\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uadf8 \uae08\uc561\uc740 \uc0ac\uc678\ub85c \ub098\uac04 \uac83\uc73c\ub85c \ubcf4\uc544 \uadc0\uc18d\uc790\uc778 \ub300\ud45c\uc5d0\uac8c \uc0c1\uc5ec\ub85c \ucc98\ubd84\ub418\ubbc0\ub85c(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub098\ubaa9 \u2014 \uadc0\uc18d\uc790\uac00 \uc784\uc6d0 \ub610\ub294 \uc9c1\uc6d0\uc774\uba74 \uc0c1\uc5ec), \ubc95\uc778\uc138\uc640 \ub300\ud45c \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \uac19\uc740 \uae08\uc561\uc5d0 \ub450 \ubc88 \ubd99\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\ub458\uc9f8, \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785\uc785\ub2c8\ub2e4.<\/strong> \ud68c\uc0ac\uac00 \uc740\ud589 \ucc28\uc785\uae08 \uc774\uc790\ub97c \ub0b4\uace0 \uc788\ub2e4\uba74, \uadf8 \uc774\uc790 \uc911 \uac00\uc9c0\uae09\uae08\uc5d0 \ud574\ub2f9\ud558\ub294 \ubaab\uc740 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c4\ud638 \ub098\ubaa9). \uacc4\uc0b0\uc2dd\uc740 \uc9c0\uae09\uc774\uc790\uc5d0 \ucd1d\ucc28\uc785\uae08 \ub300\ube44 \uc5c5\ubb34\ubb34\uad00\uc790\uc0b0\uac00\uc561\uc758 \ube44\uc728\uc744 \uacf1\ud558\ub294 \uad6c\uc870\uc774\uba70, \ucc28\uc785\uae08\uacfc \uc790\uc0b0\uac00\uc561\uc740 \uc801\uc218\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c2\ud56d\u00b7\uc81c3\ud56d).<\/p>\n<p><strong>\uc14b\uc9f8, \ub300\uc190 \ucc98\ub9ac\uac00 \ub9c9\ud799\ub2c8\ub2e4.<\/strong> \ud68c\uc218\uac00 \uc5b4\ub824\uc6cc\uc838\ub3c4 \uac00\uc9c0\uae09\uae08\uc740 \ub300\uc190\uae08 \uc190\uae08\uc0b0\uc785 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c19\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638). \uc774\ub54c \ud2b9\uc218\uad00\uacc4 \uc5ec\ubd80\ub294 <strong>\ub300\uc5ec \uc2dc\uc810\uc744 \uae30\uc900<\/strong>\uc73c\ub85c \ud310\ub2e8\ud558\ubbc0\ub85c, \ub098\uc911\uc5d0 \ud2b9\uc218\uad00\uacc4\uac00 \ub04a\uacbc\ub2e4\ub294 \uc0ac\uc815\ub9cc\uc73c\ub85c \uc190\uae08\uc774 \uc5f4\ub9ac\uc9c0\ub294 \uc54a\uc2b5\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_3buda.png\" alt=\"\uac00\uc9c0\uae09\uae08 3\uc911 \ubd80\ub2f4 \u2014 \uc778\uc815\uc774\uc790 \uc775\uae08\uc0b0\uc785, \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785, \ub300\uc190 \ucc98\ub9ac \ubd88\uac00\" class=\"wp-image-5252\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_3buda.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_3buda-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_3buda-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/A_3buda-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac00\uc9c0\uae09\uae08 \uc794\uc561\uc774 \ub0a8\uc544 \uc788\uc73c\uba74 \uc0ac\uc5c5\uc5f0\ub3c4\ub9c8\ub2e4 \uc138 \uac00\uc9c0 \ubd88\uc774\uc775\uc774 \ud568\uaed8 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc794\uc561\uc774 \uadf8\ub300\ub85c\uc5ec\ub3c4 \uc138\ubd80\ub2f4\uc740 \ub9e4\ub144 \uc0c8\ub85c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uac00\uc9c0\uae09\uae08\uc740 \ud55c \ubc88 \uacfc\uc138\ud558\uace0 \ub05d\ub098\ub294 \ud56d\ubaa9\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc794\uc561\uc774 \ub0a8\uc544 \uc788\ub294 \ud55c \uc0ac\uc5c5\uc5f0\ub3c4\ub9c8\ub2e4 \uc778\uc815\uc774\uc790\uc640 \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785\uc774 \ubc18\ubcf5 \uc801\uc6a9\ub429\ub2c8\ub2e4. 5\ub144\uc744 \ubc29\uce58\ud558\uba74 \uac19\uc740 \uc6d0\uae08\uc5d0 \ub300\ud574 \ub2e4\uc12f \ubc88\uc758 \uacfc\uc138\uac00 \ub204\uc801\ub418\ub294 \uad6c\uc870\ub77c, \uc815\ub9ac \uc2dc\uc810\uc744 \ubbf8\ub8f0\uc218\ub85d \ucd1d \ubd80\ub2f4\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc778\uc815\uc774\uc790\ub294 \uc5b4\ub5a4 \uc774\uc790\uc728\ub85c \uacc4\uc0b0\ub418\ub294\uac00<\/h2>\n<p>\uc6d0\uce59\uc740 <strong>\ud68c\uc0ac\uc758 \uc2e4\uc81c \ucc28\uc785\uae08\ub9ac<\/strong>\uc774\uace0, \uc608\uc678\uc801\uc73c\ub85c \uc5f0 4.6%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c89\uc870 \uc81c3\ud56d\uc740 \uae08\uc804 \ub300\uc5ec\uc758 \uc2dc\uac00\ub97c <strong>\uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728<\/strong>\ub85c \uc815\ud569\ub2c8\ub2e4. \ud68c\uc0ac\uac00 \ube4c\ub9b0 \ucc28\uc785\uae08 \uc794\uc561\uc5d0 \uac01 \ucc28\uc785 \ub2f9\uc2dc \uc774\uc790\uc728\uc744 \uacf1\ud55c \ud569\uacc4\ub97c \ucc28\uc785\uae08 \ucd1d\uc561\uc73c\ub85c \ub098\ub208 \ube44\uc728\uc774\uba70, \ud2b9\uc218\uad00\uacc4\uc778\uc73c\ub85c\ubd80\ud130\uc758 \ucc28\uc785\uae08\uc740 \uc81c\uc678\ud569\ub2c8\ub2e4(\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c1\ud56d).<\/p>\n<p>\ub2e4\ub9cc \uac19\uc740 \ud56d \ub2e8\uc11c\ub294 \uc138 \uac00\uc9c0 \uacbd\uc6b0\uc5d0 <strong>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \u2014 \uc5f0 1,000\ubd84\uc758 46, \uc989 4.6%<\/strong>(\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c2\ud56d)\ub97c \uc2dc\uac00\ub85c \uc0bc\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc801\uc6a9 \uc774\uc790\uc728<\/th>\n<th>\uadfc\uac70\u00b7\uc801\uc6a9 \ubc94\uc704<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc6d0\uce59<\/td>\n<td>\uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c89\uc870 \uc81c3\ud56d \ubcf8\ubb38 \u2014 \ud68c\uc0ac\uc758 \uc2e4\uc81c \ucc28\uc785 \uad6c\uc870\uc5d0\uc11c \uc0b0\ucd9c<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc911\ud3c9\uade0 \uc801\uc6a9 \ubd88\uac00<\/td>\n<td>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6%<\/td>\n<td>\uc81c3\ud56d \uc81c1\ud638 \u2014 \ucc28\uc785\uae08\uc774 \uc5c6\ub294 \uacbd\uc6b0 \ub4f1 \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c3\ud56d \uc0ac\uc720. \ud574\ub2f9 \ub300\uc5ec\uae08\uc5d0 \ud55c\uc815<\/td>\n<\/tr>\n<tr>\n<td>\ub300\uc5ec\uae30\uac04 5\ub144 \ucd08\uacfc<\/td>\n<td>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6%<\/td>\n<td>\uc81c3\ud56d \uc81c1\ud638\uc7582 \u2014 \ub300\uc5ec\ud55c \ub0a0(\uac31\uc2e0 \uc2dc \uac31\uc2e0\uc77c)\ubd80\ud130 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c(\uc0c1\ud658 \uc2dc \uc0c1\ud658\uc77c)\uae4c\uc9c0 5\ub144 \ucd08\uacfc. \ud574\ub2f9 \ub300\uc5ec\uae08\uc5d0 \ud55c\uc815(\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c4\ud56d)<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc774 \uc120\ud0dd<\/td>\n<td>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6%<\/td>\n<td>\uc81c3\ud56d \uc81c2\ud638 \u2014 \ubc95\uc778\uc138 \uc2e0\uace0\uc640 \ud568\uaed8 \uc120\ud0dd. \uc120\ud0dd\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uc774\ud6c4 2\uac1c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc801\uc6a9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc138 \ubc88\uc9f8 \uc904\uc774 \uac00\uc9c0\uae09\uae08 \uc815\ub9ac\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ub193\uce58\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4. \ucc28\uc785\uae08\ub9ac\uac00 \ub0ae\uc740 \ubc95\uc778\uc77c\uc218\ub85d 5\ub144\uc774 \uc9c0\ub098\ub294 \uc21c\uac04 \uc778\uc815\uc774\uc790\uac00 <strong>\ub418\ub808 \ub6f0\uc5b4\uc624\ub974\ub294<\/strong> \uad6c\uc870\uac00 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 5\ub144\uc740 \uc794\uc561\uc774 \uc544\ub2c8\ub77c \ub300\uc5ec \uac74\ubcc4\ub85c \uc149\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c4\ud56d\uc740 \uae30\uac04\uc744 &#8220;\ub300\uc5ec\ud55c \ub0a0\ubd80\ud130&#8221;\ub85c \uaddc\uc815\ud558\uace0, \uacc4\uc57d\uc744 \uac31\uc2e0\ud55c \uacbd\uc6b0\uc5d0\ub294 \uac31\uc2e0\uc77c\uc744 \uae30\uc0b0\uc810\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub300\ud45c \uacc4\uc815\uc5d0 \uc5ec\ub7ec \uac74\uc774 \uc11e\uc5ec \uc788\uc73c\uba74 \uac74\ubcc4\ub85c 5\ub144 \ub3c4\ub2ec \uc2dc\uc810\uc774 \ub2e4\ub985\ub2c8\ub2e4. \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc704\ud5d8\ud55c \uc870\ud569\uc740 \uc624\ub798\ub41c \uc794\uc561\uc774 \uacc4\uc815 \uc548\uc5d0 \ubb3b\ud600 \uc788\uace0 \ucd5c\uadfc \uc778\ucd9c\ubd84\ub9cc \uad00\ub9ac\ub418\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc794\uc561\uc744 \uac74\ubcc4 \ub300\uc5ec\uc77c \uc21c\uc73c\ub85c \ubd84\ud574\ud574 \ub450\uba74 \uc5b4\ub290 \ud574\uc5d0 \uc774\uc790\uc728\uc774 \ubc14\ub00c\ub294\uc9c0 \ubbf8\ub9ac \ubcf4\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uac19\uc740 3\uc5b5\uc774\ub77c\ub3c4 5\ub144 \ucc28\uc640 6\ub144 \ucc28\uac00 \uc65c \ub2e4\ub978\uac00<\/h2>\n<p>\ub300\uc5ec\uae30\uac04\uc774 5\ub144\uc744 \ub118\ub294 \uc21c\uac04 <strong>\uc801\uc6a9 \uc774\uc790\uc728\uc774 \ubc14\ub00c\uae30<\/strong> \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc870\uac74\uc744 \ub3d9\uc77c\ud558\uac8c \ub450\uace0 \uc5f0\ucc28\ub9cc \ub2ec\ub9ac\ud574 \ube44\uad50\ud558\uba74 \ucc28\uc774\uac00 \ubd84\uba85\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<p><strong>\uacc4\uc0b0 \uc804\uc81c<\/strong> \u2014 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778, \ub300\ud45c\uc774\uc0ac \uac00\uc9c0\uae09\uae08 3\uc5b5 \uc6d0\uc774 \uc0ac\uc5c5\uc5f0\ub3c4 \ub0b4\ub0b4 \ub3d9\uc77c\ud55c \uc794\uc561\uc73c\ub85c \uc720\uc9c0, \ubb34\uc774\uc790, \uc740\ud589 \ucc28\uc785\uae08 \ucd1d\uc561 10\uc5b5 \uc6d0\u00b7\uc5f0\uac04 \uc9c0\uae09\uc774\uc790 5,000\ub9cc \uc6d0, \uc5c5\ubb34\ubb34\uad00\uc790\uc0b0\uc740 \uac00\uc9c0\uae09\uae08\ubfd0, \ubc95\uc778 \uacfc\uc138\ud45c\uc900 5\uc5b5 \uc6d0(2\uc5b5 \uc6d0 \ucd08\uacfc 200\uc5b5 \uc6d0 \uc774\ud558 \uad6c\uac04 20% \u2014 \ubc95\uc778\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d), \ub300\ud45c \uc885\ud569\uc18c\ub4dd \uacfc\uc138\ud45c\uc900 1\uc5b5 \uc6d0(8,800\ub9cc \uc6d0 \ucd08\uacfc 1\uc5b5 5\ucc9c\ub9cc \uc6d0 \uc774\ud558 \uad6c\uac04 35% \u2014 \uc18c\ub4dd\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d), \ud68c\uc0ac\uc758 \uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728 3.0%, \uc9c0\ubc29\uc18c\ub4dd\uc138\ub294 \ud574\ub2f9 \uad6c\uac04 \ud45c\uc900\uc138\uc728 \uae30\uc900\uc73c\ub85c \uac01 \uc138\uc561\uc758 10% \uc0c1\ub2f9\uc561\uc744 \ubcc4\ub3c4 \uac00\uc0b0(\uc9c0\ubc29\uc138\ubc95 \uc81c92\uc870 \uc81c1\ud56d\u00b7\uc81c103\uc870\uc75820 \uc81c1\ud56d \u2014 \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uac00 \uc870\ub840\ub85c \ud45c\uc900\uc138\uc728\uc758 100\ubd84\uc758 50 \ubc94\uc704\uc5d0\uc11c \uac00\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac19\uc740 \ubc95 \uc81c92\uc870 \uc81c2\ud56d\u00b7\uc81c103\uc870\uc75820 \uc81c2\ud56d). \uc801\uc218 \uacc4\uc0b0\uc740 \uc794\uc561\uc774 \uc5f0\uc911 \ub3d9\uc77c\ud558\ub2e4\ub294 \uc804\uc81c\ub85c \ub2e8\uc21c\ud654\ud588\uace0, \uc0c1\uc5ec\uac00 \ub354\ud574\uc9c8 \ub54c\uc758 \uadfc\ub85c\uc18c\ub4dd\uacf5\uc81c \ubcc0\ub3d9\uc740 \ubc18\uc601\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ub300\uc5ec 5\ub144 \ucc28 (\uac00\uc911\ud3c9\uade0 3.0%)<\/th>\n<th>\ub300\uc5ec 6\ub144 \ucc28 (\ub2f9\uc88c 4.6%)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc778\uc815\uc774\uc790 \uc775\uae08\uc0b0\uc785<\/td>\n<td>900\ub9cc \uc6d0<\/td>\n<td>1,380\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785<\/td>\n<td>1,500\ub9cc \uc6d0<\/td>\n<td>1,500\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778 \uacfc\uc138\ud45c\uc900 \uc99d\uac00<\/td>\n<td>2,400\ub9cc \uc6d0<\/td>\n<td>2,880\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc138(\uc9c0\ubc29\uc18c\ub4dd\uc138 \ud3ec\ud568)<\/td>\n<td>528\ub9cc \uc6d0<\/td>\n<td>633\ub9cc 6\ucc9c \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub300\ud45c \uc0c1\uc5ec\uc5d0 \ub530\ub978 \uc18c\ub4dd\uc138(\uc9c0\ubc29\uc18c\ub4dd\uc138 \ud3ec\ud568)<\/td>\n<td>346\ub9cc 5\ucc9c \uc6d0<\/td>\n<td>531\ub9cc 3\ucc9c \uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc5f0\uac04 \ud569\uacc4<\/strong><\/td>\n<td><strong>874\ub9cc 5\ucc9c \uc6d0<\/strong><\/td>\n<td><strong>1,164\ub9cc 9\ucc9c \uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc6d0\uae08\uc740 3\uc5b5 \uc6d0 \uadf8\ub300\ub85c\uc778\ub370, 6\ub144 \ucc28\ubd80\ud130 \uc5f0 <strong>290\ub9cc 4\ucc9c \uc6d0<\/strong>\uc774 \ub354 \ubd99\uc2b5\ub2c8\ub2e4. \uac8c\ub2e4\uac00 \uc774 \ubd80\ub2f4\uc740 \ud55c \ud574\ub85c \ub05d\ub098\uc9c0 \uc54a\uace0 \uc794\uc561\uc774 \ub0a8\uc544 \uc788\ub294 \ub3d9\uc548 \ub9e4\ub144 \ubc18\ubcf5\ub429\ub2c8\ub2e4. \uc815\ub9ac\ub97c \ubbf8\ub8e8\ub294 \uacb0\uc815\uc774 \uc0ac\uc2e4\uc0c1 <strong>\ub9e4\ub144 \ube44\uc6a9\uc744 \ud655\uc815\ud558\ub294 \uacb0\uc815<\/strong>\uc774 \ub418\ub294 \uc774\uc720\uc785\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_5nyeon.png\" alt=\"\uac19\uc740 3\uc5b5 \uc6d0 \uac00\uc9c0\uae09\uae08 \u2014 5\ub144\ucc28 \uc5f0 874\ub9cc 5\ucc9c \uc6d0 vs 6\ub144\ucc28 \uc5f0 1,164\ub9cc 9\ucc9c \uc6d0\" class=\"wp-image-5253\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_5nyeon.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_5nyeon-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_5nyeon-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/07\/B_5nyeon-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ub300\uc5ec\uae30\uac04\uc774 5\ub144\uc744 \ub118\uc73c\uba74 \uc778\uc815\uc774\uc790 \uacc4\uc0b0 \uc774\uc790\uc728\uc774 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6%\ub85c \ubc14\ub01d\ub2c8\ub2e4.<\/figcaption><\/figure>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc704 \uc218\uce58\ub294 \uc804\uc81c\ub97c \uba85\uc2dc\ud55c \uc608\uc2dc \uacc4\uc0b0\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc2e4\uc81c \uc138\uc561\uc740 \ubc95\uc778 \uacfc\uc138\ud45c\uc900 \uad6c\uac04, \ub300\ud45c\uc758 \ub2e4\ub978 \uc18c\ub4dd, \ucc28\uc785\uae08 \uad6c\uc870\uc640 \uc801\uc218, \uac00\uc218\uae08 \uc0c1\uacc4 \uc5ec\ubd80\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud2b9\ud788 \ub300\ud45c \uc0c1\uc5ec\uac00 \ub354\ud574\uc9c0\uba74 \uc885\ud569\uc18c\ub4dd \uacfc\uc138\ud45c\uc900 \uad6c\uac04 \uc790\uccb4\uac00 \uc62c\ub77c\uac00\ub294 \uacbd\uc6b0\uac00 \uc788\uc5b4, \ud45c\uc758 35% \uad6c\uac04\uc744 \uadf8\ub300\ub85c \ub300\uc785\ud558\uae30 \uc5b4\ub824\uc6b4 \ubc95\uc778\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uadc0\uc0ac \uc218\uce58\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud574 \ubcf4\ub294 \ud3b8\uc774 \uc815\ud655\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ub300\ud45c\uac00 \ud68c\uc0ac\ub97c \ub5a0\ub0a0 \ub54c \ub0a8\uc740 \uc794\uc561\uc740 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\uadf8 \uc2dc\uc810\uc5d0 <strong>\ub0a8\uc740 \uc794\uc561 \uc804\ubd80\uac00 \uc775\uae08\uc5d0 \uc0b0\uc785<\/strong>\ub429\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638\ub294 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ub418\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uac00\uc9c0\uae09\uae08\uacfc \uadf8 \uc774\uc790\ub97c \ubc95\uc778\uc758 \uc218\uc775\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \ub300\ud45c \uc0ac\uc784, \uc9c0\ubd84 \uc804\ub7c9 \uc591\ub3c4, \uc2b9\uacc4 \uc644\ub8cc\ucc98\ub7fc \ud2b9\uc218\uad00\uacc4\uac00 \ub04a\uae30\ub294 \uc0ac\uac74\uc774 \ubc1c\uc0dd\ud558\uba74 \uadf8\ub3d9\uc548 \ubbf8\ub904 \uc628 \uc794\uc561\uc774 \ud55c \ud574\uc5d0 \ubab0\ub824 \uacfc\uc138\ub418\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774\uc790 \ucabd\uc5d0\ub3c4 \ubcc4\ub3c4\uc758 \uae30\ud55c\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud2b9\uc218\uad00\uacc4\uac00 \uc720\uc9c0\ub418\ub294 \uc911\uc774\ub77c\ub3c4 \uac00\uc9c0\uae09\uae08 \uc774\uc790\ub97c <strong>\uc774\uc790 \ubc1c\uc0dd\uc77c\uc774 \uc18d\ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0<\/strong> \ud68c\uc218\ud558\uc9c0 \uc54a\uc73c\uba74, \uadf8 \uc774\uc790\ub294 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4(\uac19\uc740 \ud638 \ub098\ubaa9). \uc6d0\uae08 \ud68c\uc218 \uacc4\ud68d\ub9cc \uc138\uc6b0\uace0 \uc774\uc790\ub97c \ubc29\uce58\ud558\uba74 \uc774 \uc870\ud56d\uc5d0 \uac78\ub9bd\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638<\/strong> \u2014 \ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc2dc \ubbf8\ud68c\uc218 \uac00\uc9c0\uae09\uae08<\/summary>\n<p>\ubc95 \uc81c28\uc870\uc81c1\ud56d\uc81c4\ud638\ub098\ubaa9\uc5d0 \ub530\ub978 \uac00\uc9c0\uae09\uae08 \ubc0f \uadf8 \uc774\uc790(\uc774\ud558 \uc774 \uc870\uc5d0\uc11c &#8220;\uac00\uc9c0\uae09\uae08\ub4f1&#8221;\uc774\ub77c \ud55c\ub2e4)\ub85c\uc11c \ub2e4\uc74c \uac01 \ubaa9\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561. \ub2e4\ub9cc, \ucc44\uad8c\u318d\ucc44\ubb34\uc5d0 \ub300\ud55c \uc7c1\uc1a1\uc73c\ub85c \ud68c\uc218\uac00 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0 \ub4f1 \uc7ac\uc815\uacbd\uc81c\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4.<br \/>\uac00. \uc81c2\uc870\uc81c8\ud56d\uc758 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ub418\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc544\ub2c8\ud55c \uac00\uc9c0\uae09\uae08\ub4f1(\ub098\ubaa9\uc5d0 \ub530\ub77c \uc775\uae08\uc5d0 \uc0b0\uc785\ud55c \uc774\uc790\ub294 \uc81c\uc678\ud55c\ub2e4)<br \/>\ub098. \uc81c2\uc870\uc81c8\ud56d\uc758 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ub418\uc9c0 \uc544\ub2c8\ud55c \uacbd\uc6b0\ub85c\uc11c \ubc95 \uc81c28\uc870\uc81c1\ud56d\uc81c4\ud638\ub098\ubaa9\uc5d0 \ub530\ub978 \uac00\uc9c0\uae09\uae08\uc758 \uc774\uc790\ub97c \uc774\uc790\ubc1c\uc0dd\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc544\ub2c8\ud55c \uacbd\uc6b0 \uadf8 \uc774\uc790<\/p>\n<\/details>\n<\/div>\n<p>\ub2e8\uc11c\uc758 &#8220;\uc815\ub2f9\ud55c \uc0ac\uc720&#8221;\ub294 \uc2dc\ud589\uaddc\uce59\uc774 \ub124 \uac00\uc9c0\ub85c \ud55c\uc815\ud574 \uc5f4\uac70\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c6\uc870\uc7582). \u2460 \ucc44\uad8c\u00b7\ucc44\ubb34\uc5d0 \ub300\ud55c \uc7c1\uc1a1\uc73c\ub85c \ud68c\uc218\uac00 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0 \u2461 \ud2b9\uc218\uad00\uacc4\uc778\uc774 \ud68c\uc218\ud560 \ucc44\uad8c\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uc7ac\uc0b0\uc744 \ub2f4\ubcf4\ub85c \uc81c\uacf5\ud588\uac70\ub098 \ud2b9\uc218\uad00\uacc4\uc778 \uc18c\uc720\uc7ac\uc0b0\uc5d0 \ub300\ud55c \uac15\uc81c\uc9d1\ud589\uc73c\ub85c \ucc44\uad8c\uc744 \ud655\ubcf4\ud558\uace0 \uc788\ub294 \uacbd\uc6b0 \u2462 <strong>\ud574\ub2f9 \ucc44\uad8c\uacfc \uc0c1\uacc4\ud560 \uc218 \uc788\ub294 \ucc44\ubb34\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uacbd\uc6b0<\/strong> \u2463 \uadf8 \ubc16\uc5d0 \uc774\uc640 \ube44\uc2b7\ud55c \uc0ac\uc720\ub85c \ud68c\uc218\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc815\ub2f9\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \u2462\uc740 \uc0c1\uacc4\ud560 \uc218 \uc788\ub294 \ucc44\ubb34\ub97c <strong>\ubcf4\uc720\ud558\uace0 \uc788\ub294<\/strong> \uc0c1\ud0dc\ub97c \uc694\uac74\uc73c\ub85c \ud558\ubbc0\ub85c, \ub300\ud45c \uac00\uc218\uae08\uc774 \ub0a8\uc544 \uc788\ub294 \ubc95\uc778\uc774\ub77c\uba74 \ud574\ub2f9\ud560 \uc5ec\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud310\ub2e8\uc740 \uc18c\uba78 \uc2dc\uc810\uc758 \ucc44\uad8c\u00b7\ucc44\ubb34 \uc0c1\ud0dc\ub97c \uae30\uc900\uc73c\ub85c \ud558\ub2c8, \uadf8 \uc774\uc804\uc5d0 \uc0c1\ud0dc\ub97c \ud655\uc815\ud574 \ub450\ub294 \ud3b8\uc774 \uc2e4\uc775\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc790\uae08 \uc0ac\uc815\uc774 \uc5b4\ub835\ub2e4\uac70\ub098 \ud68c\uc218\ub97c \ubbf8\ub8e8\uae30\ub85c \ud588\ub2e4\ub294 \uc0ac\uc815\uc740 \uc5b4\ub290 \ud638\uc5d0\ub3c4 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2b9\uacc4\ub098 \uc9c0\ubd84 \uc815\ub9ac\ub97c \uacc4\ud68d \uc911\uc778 \ubc95\uc778\uc774 <strong>\ub35c\ucee5<\/strong> \ub9c8\uc8fc\uce58\ub294 \uac83\uc774 \ubc14\ub85c \uc774 \uc870\ud56d\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc775\uae08\uc0b0\uc785\uc73c\ub85c \ub05d\ub098\uc9c0 \uc54a\uace0 \ub300\ud45c \uac1c\uc778 \uc18c\ub4dd\uc138\uc640 \uc6d0\ucc9c\uc9d5\uc218\uac00 \ub530\ub77c\uc635\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc775\uae08\uc5d0 \uc0b0\uc785\ub41c \uae08\uc561\uc740 \uc18c\ub4dd\ucc98\ubd84 \uc808\ucc28\ub97c \uac70\uccd0 \uadc0\uc18d\uc790\uc5d0\uac8c \uc0c1\uc5ec \ub4f1\uc73c\ub85c \ucc98\ubd84\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c67\uc870\u00b7\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub098\ubaa9). \uc774\ub54c \ubc95\uc778\uc5d0 \uc6d0\ucc9c\uc9d5\uc218\uc758\ubb34\uac00 \uc0dd\uae30\ub294\ub370, \uadf8 \uc2dc\uae30\uac00 \ud1b5\uc0c1\uc758 \uae09\uc5ec\uc640 \ub2e4\ub985\ub2c8\ub2e4 \u2014 \uacfc\uc138\ud45c\uc900\uc744 \uacb0\uc815\u00b7\uacbd\uc815\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 <strong>\uc18c\ub4dd\uae08\uc561\ubcc0\ub3d9\ud1b5\uc9c0\uc11c\ub97c \ubc1b\uc740 \ub0a0<\/strong>, \uc2e0\uace0\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 <strong>\uadf8 \uc2e0\uace0\uc77c \ub610\ub294 \uc218\uc815\uc2e0\uace0\uc77c<\/strong>\uc5d0 \uc0c1\uc5ec\ub97c \uc9c0\uae09\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c135\uc870 \uc81c4\ud56d\uc774 \uc81c131\uc870 \uc81c2\ud56d\uc744 \uc900\uc6a9). \uc6d0\ucc9c\uc9d5\uc218\ud55c \uc138\uc561\uc740 \uc9d5\uc218\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub2e4\uc74c \ub2ec 10\uc77c\uae4c\uc9c0 \ub0a9\ubd80\ud574\uc57c \ud558\uace0, \uc18c\ub4dd\ucc98\ubd84\uc5d0 \ub530\ub978 \uc0c1\uc5ec\ub294 \ubc18\uae30\ubcc4 \ub0a9\ubd80 \ud2b9\ub840 \ub300\uc0c1\uc5d0\uc11c\ub3c4 \uc81c\uc678\ub429\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c128\uc870 \uc81c1\ud56d\u00b7\uc81c2\ud56d \uc81c1\ud638). \uc138\ubb34\uc870\uc0ac \uc774\ud6c4 \ubc95\uc778\uc774 \uace7\ubc14\ub85c \ud604\uae08\uc744 \ub9c8\ub828\ud574\uc57c \ud558\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uac19\uc740 \ubbf8\ud68c\uc218 \uae08\uc561\uc774\ub77c\ub3c4 \ucc98\ubd84 \uc720\ud615\uc774 \uac08\ub9bd\ub2c8\ub2e4. \uadc0\uc18d\uc774 \ubd88\ubd84\uba85\ud574 \ub300\ud45c\uc790\uc5d0\uac8c \uc0c1\uc5ec\ub85c \ucc98\ubd84\ud55c \uae08\uc561\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138\ub97c \ubc95\uc778\uc774 \ub300\ub0a9\ud558\uace0, \uadf8 \ub300\ud45c\uc790\uc640\uc758 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ud560 \ub54c\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc544 \uc775\uae08\uc5d0 \uc0b0\uc785\ud55c \uae08\uc561\uc740 \uc0c1\uc5ec\uac00 \uc544\ub2c8\ub77c <strong>\uae30\ud0c0\uc0ac\uc678\uc720\ucd9c<\/strong>\ub85c \ucc98\ubd84\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c1\ud56d \uc81c3\ud638 \uc544\ubaa9). \uc55e\uc11c \ub9d0\ud55c \uc794\uc561 \ubd84\ud574\uac00 \uc5ec\uae30\uc11c\ub3c4 \ud310\ub2e8 \uae30\uc900\uc774 \ub418\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uac00\uc9c0\uae09\uae08\uc740 \uc5b4\ub5a4 \uc21c\uc11c\ub85c \uc815\ub9ac\ud558\ub294\uac00<\/h2>\n<p>\uc7ac\uc6d0\uc744 \uace0\ub974\uae30 \uc804\uc5d0 <strong>\uc794\uc561\uc758 \uc131\uaca9\uc744 \uba3c\uc800 \ud655\uc815<\/strong>\ud558\ub294 \uac83\uc774 \uc21c\uc11c\uc785\ub2c8\ub2e4. \ud638\uc548\uc774 \uc0c1\ub2f4\uc5d0\uc11c \uc0ac\uc6a9\ud558\ub294 \uc21c\uc11c\ub294 \ub2e4\uc74c \ub2e4\uc12f \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\uc794\uc561\uc744 \ubd84\ud574\ud569\ub2c8\ub2e4.<\/strong> \uacc4\uc815 \uc774\ub984\uacfc \ubb34\uad00\ud558\uac8c \uc5c5\ubb34\ubb34\uad00 \ub300\uc5ec\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \uac00\ub824\ub0b4\uace0, \uc2dc\ud589\uaddc\uce59 \uc81c44\uc870\uc758 \uc778\uc815\uc774\uc790 \uc81c\uc678 \ub300\uc0c1\uc774 \uc11e\uc5ec \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \ub3d9\uc77c\uc778 \uac00\uc218\uae08\uc774 \uc788\uc73c\uba74 \uc0c1\uacc4 \ud6c4 \uc21c\uc561\uc744 \ubcf4\ub418, <strong>\uac00\uc9c0\uae09\uae08\u00b7\uac00\uc218\uae08 \uac01\uac01\uc5d0<\/strong> \uc0c1\ud658\uae30\uac04\u00b7\uc774\uc790\uc728 \uc57d\uc815\uc774 \uc788\uc5b4 \uc0c1\uacc4\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uc778\uc9c0\ub3c4 \ud568\uaed8 \ud655\uc778\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c3\ud56d\u00b7\uc2dc\ud589\uaddc\uce59 \uc81c28\uc870 \uc81c2\ud56d).<\/li>\n<li><strong>\ub300\uc5ec\uc77c \uc21c\uc73c\ub85c \ub098\uc5f4\ud574 5\ub144 \ub3c4\ub2ec \uc2dc\uc810\uc744 \ud45c\uc2dc\ud569\ub2c8\ub2e4.<\/strong> \uac74\ubcc4 \ub300\uc5ec\uc77c(\uac31\uc2e0 \uc2dc \uac31\uc2e0\uc77c) \uae30\uc900\uc73c\ub85c \uc5b4\ub290 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc774 \uc801\uc6a9\ub418\ub294\uc9c0 \ubbf8\ub9ac \ud655\uc778\ud569\ub2c8\ub2e4(\uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c4\ud56d).<\/li>\n<li><strong>\ud68c\uc218 \uc7ac\uc6d0\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/strong> \ub300\ud45c \uac1c\uc778 \uc790\uae08, \uae09\uc5ec\u00b7\uc0c1\uc5ec \uc778\uc0c1, \ubc30\ub2f9, \ud1f4\uc9c1\uae09\uc5ec, \uac1c\uc778 \ubcf4\uc720 \uc790\uc0b0\uc758 \ubc95\uc778 \uc591\ub3c4\uac00 \uc77c\ubc18\uc801\uc778 \uc120\ud0dd\uc9c0\uc785\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc774\ub4e0 \uac1c\uc778 \ub2e8\uacc4\uc5d0\uc11c \uc18c\ub4dd\uc138\uac00 \ub530\ub77c\uc624\ubbc0\ub85c, \ubc95\uc778 \uc808\uac10\uc561\uacfc \uac1c\uc778 \ubd80\ub2f4\uc744 \ud568\uaed8 \uacc4\uc0b0\ud574\uc57c \uc2e4\uc775\uc774 \ub098\uc635\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\uc790\ubd80\ud130 \ud68c\uc218 \uc77c\uc815\uc5d0 \ub123\uc2b5\ub2c8\ub2e4.<\/strong> \ubc1c\uc0dd \uc774\uc790\ub294 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ubd80\ud130 1\ub144 \uc548\uc5d0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc73c\uba74 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638 \ub098\ubaa9). \uc6d0\uae08 \ubd84\ud560 \ud68c\uc218 \uacc4\ud68d\uacfc \uc774\uc790 \ud68c\uc218 \uc77c\uc815\uc744 \ubd84\ub9ac\ud574 \uad00\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc2dc\uc810 \uc774\uc804\uc5d0 \uc885\uacb0\ud569\ub2c8\ub2e4.<\/strong> \ub300\ud45c \uc0ac\uc784\u00b7\uc9c0\ubd84 \uc591\ub3c4\u00b7\uc2b9\uacc4 \uc77c\uc815\uc774 \uc788\ub2e4\uba74 \uadf8 \ub0a0\uc9dc\uac00 \uc0ac\uc2e4\uc0c1\uc758 \ucd5c\uc885 \uae30\ud55c\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638 \uac00\ubaa9).<\/li>\n<\/ol>\n<p>\uc7ac\uc6d0\ubcc4\ub85c \uc131\uaca9\uc774 \ub2e4\ub985\ub2c8\ub2e4. \uae09\uc5ec\u00b7\uc0c1\uc5ec\ub294 \ubc95\uc778 \uc190\uae08\uc774 \ub418\uc9c0\ub9cc \ub300\ud45c \uc885\ud569\uc18c\ub4dd \uacfc\uc138\ud45c\uc900\uc774 \uc62c\ub77c\uac00\uace0 4\ub300 \ubcf4\ud5d8 \ubd80\ub2f4\uc774 \ud568\uaed8 \uc6c0\uc9c1\uc785\ub2c8\ub2e4. \ubc30\ub2f9\uc740 \uc190\uae08\uc774 \uc544\ub2c8\uc5b4\uc11c \ubc95\uc778\uc138 \uc808\uac10 \ud6a8\uacfc\uac00 \uc5c6\uace0 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4. \ud1f4\uc9c1\uae09\uc5ec\ub294 \uc815\uad00\uc5d0 \uc815\ud55c \uae08\uc561, \uc815\uad00 \uaddc\uc815\uc774 \uc5c6\uc73c\uba74 \ud1f4\uc9c1 \uc9c1\uc804 1\ub144 \ucd1d\uae09\uc5ec\uc758 10\ubd84\uc758 1\uc5d0 \uadfc\uc18d\uc5f0\uc218\ub97c \uacf1\ud55c \uae08\uc561\uae4c\uc9c0\ub9cc \uc190\uae08\uc73c\ub85c \uc778\uc815\ub418\uace0(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870 \uc81c4\ud56d), \uc18c\ub4dd\uc138\ubc95\uc0c1 \uc784\uc6d0 \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4\ub97c \ub118\ub294 \uae08\uc561\uc740 \ud1f4\uc9c1\uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c \uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \uc81c3\ud56d). \ub300\ud45c \uac1c\uc778\uc774 \ubcf4\uc720\ud55c \ud2b9\ud5c8\uad8c \ub4f1 \uc0b0\uc5c5\uc7ac\uc0b0\uad8c\uc744 \ubc95\uc778\uc5d0 \uc591\ub3c4\ud558\ub294 \ubc29\uc2dd\uc740 \uadf8 \ub300\uac00\uac00 \uae30\ud0c0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c21\uc870 \uc81c1\ud56d \uc81c7\ud638).<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud55c \uac00\uc9c0 \uc7ac\uc6d0\uc73c\ub85c \ud55c \ubc88\uc5d0 \ud138\ub824\ub294 \uc124\uacc4\uac00 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ubcf4\ub294 \uc2e4\ud328\ub294 \uc794\uc561\uc774 \ud070\ub370 \uc0c1\uc5ec \ud55c \ubc88\uc73c\ub85c \uc815\ub9ac\ud558\ub824\ub2e4 \ub300\ud45c \uc885\ud569\uc18c\ub4dd \uacfc\uc138\ud45c\uc900\uc774 \ucd5c\uace0 \uad6c\uac04\uae4c\uc9c0 \uc62c\ub77c\uac00\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \ud638\uc548\uc740 \uc794\uc561 \uaddc\ubaa8\uc640 \ub300\ud45c\uc758 \ub2e4\ub978 \uc18c\ub4dd\uc744 \ud568\uaed8 \ub193\uace0, \uc5ec\ub7ec \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uac78\uccd0 \uc7ac\uc6d0\uc744 \uc11e\ub294 \uc124\uacc4\ub97c \uad8c\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc608\uc815\uc77c\uc774 \uc7a1\ud600 \uc788\ub2e4\uba74 \ubd84\ud560 \uae30\uac04\uc774 \uadf8 \ub0a0\uc9dc \uc548\uc73c\ub85c \uc81c\ud55c\ub41c\ub2e4\ub294 \uc810\uc744 \uba3c\uc800 \ud655\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \uac00\uc9c0\uae09\uae08\uc740 \ubb34\uc5c7\ubd80\ud130 \uc2dc\uc791\ud558\ub294\uac00<\/h2>\n<p><strong>\uc794\uc561 \ubd84\ud574\uc640 \ub300\uc5ec\uc77c \ud655\uc778\uc774 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/strong> \ud310\ub2e8 \uc21c\uc11c\ub294 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \u2460 \uacc4\uc815 \uc774\ub984\uc774 \uc544\ub2c8\ub77c \uc131\uaca9\uc73c\ub85c \uac00\uc9c0\uae09\uae08\uc744 \uac00\ub824\ub0b4\uace0, \ub3d9\uc77c\uc778 \uac00\uc218\uae08(\uc0c1\uacc4 \uac00\ub2a5 \uc5ec\ubd80\ubd80\ud130 \ud655\uc778)\uacfc \uc778\uc815\uc774\uc790 \uc81c\uc678 \ub300\uc0c1\uc744 \uba3c\uc800 \uac77\uc5b4\ub0c5\ub2c8\ub2e4. \u2461 \uac74\ubcc4 \ub300\uc5ec\uc77c\uc744 \uc138\uc5b4 5\ub144 \ucd08\uacfc \uc2dc\uc810\uc744 \ud655\uc778\ud569\ub2c8\ub2e4 \u2014 \uadf8 \ud574\ubd80\ud130 \uc778\uc815\uc774\uc790\uac00 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6%\ub85c \ubc14\ub01d\ub2c8\ub2e4. \u2462 \ub300\ud45c \uc0ac\uc784\u00b7\uc9c0\ubd84 \uc591\ub3c4 \ub4f1 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ud558\ub294 \ub0a0\uc744 \ucd5c\uc885 \uae30\ud55c\uc73c\ub85c \uc7a1\uace0, \uadf8 \uc548\uc5d0\uc11c \uae09\uc5ec\u00b7\ubc30\ub2f9\u00b7\ud1f4\uc9c1\uae09\uc5ec\u00b7\uc790\uc0b0 \uc591\ub3c4\ub97c \uc870\ud569\ud574 \ud68c\uc218 \uacc4\ud68d\uc744 \uc138\uc6c1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uac00\uc9c0\uae09\uae08\uc740 \uc6d0\uae08\uc774 \ub298\uc9c0 \uc54a\uc544\ub3c4 \uc138\ubd80\ub2f4\uc740 \ub9e4\ub144 \uc0c8\ub85c \ubc1c\uc0dd\ud558\ub294 \ud56d\ubaa9\uc785\ub2c8\ub2e4. \uc794\uc561\uc774 \uc218\ub144\uc9f8 \uadf8\ub300\ub85c \ub118\uc5b4\uac00\uace0 \uc788\uac70\ub098, \uc2b9\uacc4\u00b7\uc9c0\ubd84 \uc815\ub9ac\ub97c \uc55e\ub450\uace0 \ub300\ud45c \uacc4\uc815\uc774 \ub0a8\uc544 \uc788\ub294 \ubc95\uc778\uc774\ub77c\uba74 \uc815\ub9ac \uc2dc\uc810\uc744 \ubbf8\ub8f0\uc218\ub85d \ucd1d \ubd80\ub2f4\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \uc6b0\ub9ac \ud68c\uc0ac \uc794\uc561\uc5d0 \uc5b4\ub290 \uc774\uc790\uc728\uc774 \uc801\uc6a9\ub418\ub294\uc9c0, \uc5b8\uc81c\uae4c\uc9c0 \uc815\ub9ac\ud574\uc57c \ud558\ub294\uc9c0\ubd80\ud130 \ud655\uc778\uc774 \ud544\uc694\ud55c \ub300\ud45c\ub2d8\uc774\ub77c\uba74 \uc0c1\ub2f4\uc744 \uac80\ud1a0\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uadc0\uc0ac\uc758 \uac00\uc9c0\uae09\uae08 \uc794\uc561\uacfc \ub300\uc5ec \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uc138\ubd80\ub2f4\uacfc \uc815\ub9ac \uc21c\uc11c\ub97c \uacc4\uc0b0\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>\uc774\uc790\ub97c \uc2e4\uc81c\ub85c \ubc1b\uc73c\uba74 \uc778\uc815\uc774\uc790 \ubb38\uc81c\uac00 \uc0ac\ub77c\uc9c0\ub098\uc694?<\/summary>\n<p>\uc2dc\uac00\uc5d0 \ud574\ub2f9\ud558\ub294 \uc774\uc790\uc728\ub85c \uc2e4\uc81c \uc218\ucde8\ud558\uba74 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778 \ub300\uc0c1\uc5d0\uc11c \ubc97\uc5b4\ub0a9\ub2c8\ub2e4. \uc2dc\uac00\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728\uc774\uace0, \ub300\uc5ec\uae30\uac04\uc774 5\ub144\uc744 \ub118\uac70\ub098 \uac00\uc911\ud3c9\uade0 \uc801\uc6a9\uc774 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0 \ub4f1\uc5d0\ub294 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc5f0 4.6%\uac00 \uc2dc\uac00\uac00 \ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c89\uc870 \uc81c3\ud56d, \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870). \ub2e4\ub9cc \uc774\uc790\ub97c \ubc1b\uae30\ub85c \ud558\uace0 \uc2e4\uc81c\ub85c \ud68c\uc218\ud558\uc9c0 \uc54a\uc73c\uba74 \uadf8 \uc774\uc790\ub294 \ubc1c\uc0dd\uc77c\uc774 \uc18d\ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\ubd80\ud130 1\ub144 \uc548\uc5d0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uc2dc\uc810\uc5d0 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638 \ub098\ubaa9).<\/p>\n<\/details>\n<details>\n<summary>\uc7a5\ubd80\uc5d0 \ub300\uc5ec\uae08\uc73c\ub85c \uc801\ud600 \uc788\uc73c\uba74 \uac00\uc9c0\uae09\uae08\uc774 \uc544\ub2cc\uac00\uc694?<\/summary>\n<p>\uacc4\uc815 \uc774\ub984\uc740 \ud310\ub2e8 \uae30\uc900\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c1\ud56d\uc740 &#8220;\uba85\uce6d \uc5ec\ud558\uc5d0 \ubd88\uad6c\ud558\uace0&#8221; \uc5c5\ubb34\uc640 \uad00\ub828 \uc5c6\ub294 \uc790\uae08\uc758 \ub300\uc5ec\uc561\uc744 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub300\uc5ec\uae08\u00b7\ubbf8\uc218\uae08\u00b7\uc120\uae09\uae08 \uc5b4\ub290 \uacc4\uc815\uc5d0 \uc788\ub4e0 \uc5c5\ubb34 \uad00\ub828\uc131\uc774 \uc5c6\uc73c\uba74 \ub3d9\uc77c\ud558\uac8c \ucde8\uae09\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub300\ud45c\uac00 \ud68c\uc0ac\uc5d0 \ub123\uc740 \uac00\uc218\uae08\uacfc \uc11c\ub85c \uc0c1\uacc4\ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785\uc744 \uacc4\uc0b0\ud560 \ub54c\ub294 \ub3d9\uc77c\uc778\uc5d0 \ub300\ud55c \uac00\uc9c0\uae09\uae08\uacfc \uac00\uc218\uae08\uc774 \ud568\uaed8 \uc788\uc73c\uba74 \uc0c1\uacc4\ud55c \uae08\uc561\uc73c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c53\uc870 \uc81c3\ud56d). \ub2e4\ub9cc \uac00\uc9c0\uae09\uae08\uacfc \uac00\uc218\uae08 \uac01\uac01\uc5d0 \uc0c1\ud658\uae30\uac04\u00b7\uc774\uc790\uc728 \ub4f1\uc758 \uc57d\uc815\uc774 \uc788\uc5b4 \uc11c\ub85c \uc0c1\uacc4\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc774 \uc0c1\uacc4\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c28\uc870 \uc81c2\ud56d). \ub610 \uc0c1\uacc4\ub294 \uacc4\uc0b0\uc0c1\uc758 \ucc98\ub9ac\uc774\ubbc0\ub85c, \uc2e4\uc81c \ucc44\uad8c\u00b7\ucc44\ubb34\ub97c \uc5b4\ub5bb\uac8c \uc815\ub9ac\ud560\uc9c0\ub294 \ubcc4\ub3c4\uc758 \uc758\uc0ac\uacb0\uc815\uc785\ub2c8\ub2e4. \uac00\uc218\uae08 \ucabd \uc815\ub9ac \ubc29\ubc95\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/gasugeum-jeongri-5-haebeop\/\">\uac00\uc218\uae08 \uc815\ub9ac 5\uac00\uc9c0 \ud574\ubc95<\/a>\uc5d0\uc11c \ub530\ub85c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud68c\uc218\ub97c \ud3ec\uae30\ud558\uace0 \ub300\uc190 \ucc98\ub9ac\ud558\uba74 \uc548 \ub418\ub098\uc694?<\/summary>\n<p>\uac00\uc9c0\uae09\uae08\uc740 \ub300\uc190\uae08 \uc190\uae08\uc0b0\uc785 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c19\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638). \ud2b9\uc218\uad00\uacc4 \uc5ec\ubd80\ub294 \ub300\uc5ec \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud558\ubbc0\ub85c, \uc774\ud6c4 \ud2b9\uc218\uad00\uacc4\uac00 \ub04a\uacbc\ub2e4\ub294 \uc0ac\uc815\ub9cc\uc73c\ub85c \uc190\uae08 \ucc98\ub9ac\uac00 \uc5f4\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud68c\uc218\ub97c \ud3ec\uae30\ud55c \uae08\uc561\uc740 \uc190\uae08\uc774 \ub418\uc9c0 \uc54a\uc73c\uba74\uc11c \ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc2dc\uc810\uc5d0 \uc775\uae08\uc73c\ub85c \uc7a1\ud788\ub294 \uacb0\uacfc\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub300\uc5ec\uae30\uac04 5\ub144\uc740 \uc794\uc561 \uc804\uccb4\ub97c \uae30\uc900\uc73c\ub85c \uc138\ub098\uc694?<\/summary>\n<p>\ub300\uc5ec \uac74\ubcc4\ub85c \uc149\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c43\uc870 \uc81c4\ud56d\uc740 \ub300\uc5ec\ud55c \ub0a0(\uacc4\uc57d\uc744 \uac31\uc2e0\ud55c \uacbd\uc6b0 \uac31\uc2e0\uc77c)\ubd80\ud130 \ud574\ub2f9 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c(\uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc0c1\ud658\ud558\uba74 \uc0c1\ud658\uc77c)\uae4c\uc9c0\uc758 \uae30\uac04\uc774 5\ub144\uc744 \ucd08\uacfc\ud558\ub294 \ub300\uc5ec\uae08\uc744 \ub300\uc0c1\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \ub300\ud45c \uacc4\uc815\uc5d0 \uc5ec\ub7ec \uac74\uc774 \uc11e\uc5ec \uc788\uc73c\uba74 \uac74\ubcc4 \ub3c4\ub2ec \uc2dc\uc810\uc774 \uac01\uac01 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc744 \uc6b0\ub9ac\uac00 \uba3c\uc800 \uc120\ud0dd\ud560 \uc218\ub3c4 \uc788\ub098\uc694?<\/summary>\n<p>\uac00\ub2a5\ud569\ub2c8\ub2e4. \ubc95\uc778\uc138 \uc2e0\uace0\uc640 \ud568\uaed8 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc744 \uc2dc\uac00\ub85c \uc120\ud0dd\ud558\uba74 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uc774\ud6c4 2\uac1c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c89\uc870 \uc81c3\ud56d \uc81c2\ud638). \uc120\ud0dd\ud558\uba74 3\uac1c \uc0ac\uc5c5\uc5f0\ub3c4 \ub3d9\uc548 \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc73c\ubbc0\ub85c, \ud68c\uc0ac\uc758 \uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728\uc774 4.6%\ubcf4\ub2e4 \ub192\uc740\uc9c0 \ub0ae\uc740\uc9c0\ub97c \uba3c\uc800 \uacc4\uc0b0\ud55c \ub4a4 \ud310\ub2e8\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u2014 <a href=\"https:\/\/hoantax.co.kr\/insights\/gasugeum-jeongri-5-haebeop\/\">\uac00\uc218\uae08 \uc815\ub9ac 5\uac00\uc9c0 \ud574\ubc95<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/retained-earnings-dividend-salary-capital\/\">\uc774\uc775\uc789\uc5ec\uae08, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8 \uc911 \ubb34\uc5c7\uc73c\ub85c \uaebc\ub0b4\ub294\uac00<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/retirement-pension-corporate-tax-saving\/\">\ud1f4\uc9c1\uc5f0\uae08\uc73c\ub85c \ubc95\uc778\uc138\ub97c \uc904\uc774\ub294 \uad6c\uc870<\/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 \ubc95\uc778\uc138\ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c4\ud638 \ub098\ubaa9(\uc5c5\ubb34\ubb34\uad00 \uac00\uc9c0\uae09\uae08 \uad00\ub828 \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-31)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c19\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638(\uac00\uc9c0\uae09\uae08 \ub300\uc190\uae08 \uc190\uae08\ubd88\uc0b0\uc785\u00b7\ud2b9\uc218\uad00\uacc4\ub294 \ub300\uc5ec\uc2dc\uc810 \uae30\uc900) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-31)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c52\uc870(\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\uc758 \ubd80\uc778)\u00b7\uc81c55\uc870 \uc81c1\ud56d(\ubc95\uc778\uc138\uc728 2\uc5b5 \uc6d0 \uc774\ud558 10%, 2\uc5b5 \uc6d0 \ucd08\uacfc 200\uc5b5 \uc6d0 \uc774\ud558 2\ucc9c\ub9cc \uc6d0+20%) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-31)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c9\ud638(\ud2b9\uc218\uad00\uacc4 \uc18c\uba78\uc77c\uae4c\uc9c0 \ubbf8\ud68c\uc218 \uac00\uc9c0\uae09\uae08\ub4f1\u00b7\uc774\uc790 1\ub144 \ubbf8\ud68c\uc218\ubd84 \uc775\uae08\uc0b0\uc785, \uc7c1\uc1a1 \ub4f1 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc81c\uc678)\u00b7\uc81c44\uc870 \uc81c4\ud56d(\uc784\uc6d0 \ud1f4\uc9c1\uae09\uc5ec \uc190\uae08\ud55c\ub3c4)\u00b7\uc81c53\uc870(\uc5c5\ubb34\ubb34\uad00 \uac00\uc9c0\uae09\uae08\uc758 \ubc94\uc704\u00b7\uc9c0\uae09\uc774\uc790 \uacc4\uc0b0\u00b7\uac00\uc218\uae08 \uc0c1\uacc4)\u00b7\uc81c88\uc870 \uc81c1\ud56d \uc81c6\ud638(\ubb34\uc0c1\u00b7\uc800\ub9ac \ub300\ubd80\uc758 \ubd80\ub2f9\ud589\uc704 \uc720\ud615)\u00b7\uc81c89\uc870 \uc81c3\ud56d(\uac00\uc911\ud3c9\uade0\ucc28\uc785\uc774\uc790\uc728 \uc6d0\uce59\uacfc \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc608\uc678 3\uac00\uc9c0)\u00b7\uc81c106\uc870 \uc81c1\ud56d \uc81c1\ud638(\uc18c\ub4dd\ucc98\ubd84) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-31)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c67\uc870(\uc18c\ub4dd\ucc98\ubd84) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-07-31)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c6\uc870\uc7582(\uac00\uc9c0\uae09\uae08\uc758 \uc775\uae08\uc0b0\uc785 \ubc30\uc81c \uc0ac\uc720 4\uac1c \ud638)\u00b7\uc81c28\uc870 \uc81c1\ud56d\u00b7\uc81c2\ud56d(\uac00\uc9c0\uae09\uae08\ub4f1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uae08\uc561\u00b7\uc57d\uc815\uc774 \uc788\uc5b4 \uc0c1\uacc4\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0 \uc0c1\uacc4 \ubc30\uc81c)\u00b7\uc81c43\uc870 \uc81c1\ud56d\u00b7\uc81c2\ud56d(\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc5f0 1,000\ubd84\uc758 46)\u00b7\uc81c3\ud56d\u00b7\uc81c4\ud56d(\ub300\uc5ec\uae30\uac04 5\ub144 \ucd08\uacfc \ud310\uc815)\u00b7\uc81c44\uc870(\uc778\uc815\uc774\uc790 \uacc4\uc0b0\uc758 \ud2b9\ub840) \u2014 law.go.kr (\ud655\uc778\uc77c 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