{"id":5278,"date":"2026-08-24T21:21:13","date_gmt":"2026-08-24T12:21:13","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5278"},"modified":"2026-09-10T11:35:13","modified_gmt":"2026-09-10T02:35:13","slug":"jagijusik-gwase-ilwonhwa","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/jagijusik-gwase-ilwonhwa\/","title":{"rendered":"\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \uacfc\uc138, 2027\ub144\ubd80\ud130 \uc774\ub807\uac8c \ubc14\ub010\ub2e4"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc77c \ub54c \ub0b4\ub294 \uc138\uae08\uc740 \ubb34\uac70\uc6cc\uc9c0\uc9c0\ub9cc, \ub098\uc911\uc5d0 \ud314\uc544 \ub0a8\uae34 \uc774\uc775\uc5d0\ub294 \uc138\uae08\uc774 \uc804\ud600 \ubd99\uc9c0 \uc54a\uac8c \ub429\ub2c8\ub2e4.<\/strong> \ucde8\ub4dd\uacfc \ucc98\ubd84\uc758 \ubc29\ud5a5\uc774 \uc815\ubc18\ub300\ub85c \uac08\ub9ac\ub294 \uac1c\ud3b8\uc774\uba70, 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130 \uc801\uc6a9\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. 2026\ub144 9\uc6d4 9\uc77c \ud604\uc7ac \uc815\uae30\uad6d\ud68c \uc2ec\uc758 \uc911\uc778 \uc815\ubd80\uc548\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098(\uc815\ubd80 \ubc1c\ud45c \uae30\uc900)<\/strong><\/p>\n<ul>\n<li>\uc9c0\uae08\uc740 \ucde8\ub4dd \ubaa9\uc801(\uc18c\uac01\uc774\ub0d0 \uc7ac\ub9e4\ub9e4\ub0d0)\uc5d0 \ub530\ub77c \ubc30\ub2f9\uc18c\ub4dd\uc138 \ub610\ub294 \uc591\ub3c4\uc18c\ub4dd\uc138\ub85c \uac08\ub9ac\uc9c0\ub9cc, \uac1c\uc815\uc548\uc740 \ubaa9\uc801\uacfc \uad00\uacc4\uc5c6\uc774 \ucde8\ub4dd \uc2dc\uc810\uc5d0 \uc758\uc81c\ubc30\ub2f9(\ubc30\ub2f9\uc18c\ub4dd\uc138)\uc73c\ub85c \uc77c\uc6d0\ud654. \ub2e4\ub9cc \uac70\ub798\uc18c\ub97c \ud1b5\ud55c \ud1b5\uc0c1\uc801\uc778 \uc7a5\ub0b4\ub9e4\uc218\ub294 \uc81c\uc678<\/li>\n<li>\ubc95\uc778\uc774 \uc790\uae30\uc8fc\uc2dd\uc744 \ucc98\ubd84\ud560 \ub54c \uc0dd\uae30\ub294 \uc190\uc775\uc740 \ubc95\uc778\uc138 \uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9d0(\uc790\ubcf8\uac70\ub798\ub85c \ubd84\ub958, \uc775\uae08\u00b7\uc190\uae08 \ubd88\uc0b0\uc785)<\/li>\n<li>2026\ub144 3\uc6d4 \uac1c\uc815\ub41c \uc0c1\ubc95(\uc790\uae30\uc8fc\uc2dd 1\ub144 \ub0b4 \uc18c\uac01 \uc758\ubb34\ud654)\uc5d0 \ubcf4\uc870\ub97c \ub9de\ucd98 \ud6c4\uc18d \uc870\uce58<\/li>\n<li>2026\ub144 12\uc6d4 31\uc77c \uc774\uc804 \ucde8\ub4dd\ubd84\uc5d0\ub294 \uacbd\uacfc\uc870\uce58\ub85c \uc885\uc804 \uaddc\uc815\uc774 \uadf8\ub300\ub85c \uc801\uc6a9<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc544\uc9c1 \ud655\uc815\ub41c \ubc95\uc774 \uc544\ub2d9\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\uc138\ubc95\uac1c\uc815\uc548\uc740 \uad6d\ud68c \uc2ec\uc758\u00b7\uc758\uacb0\uc744 \uac70\uccd0\uc57c \ud655\uc815\ub418\uba70, \uadf8 \uc804\uae4c\uc9c0\ub294 \ud604\ud589\ubc95(\ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub978 \ubc30\ub2f9\u00b7\uc591\ub3c4 \uad6c\ubd84 \uacfc\uc138)\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4<\/li>\n<li>\ubcf8\ubb38 \uc218\uce58\ub294 \uc7ac\uc815\uacbd\uc81c\ubd80 \uc138\uc81c\uac1c\ud3b8\uc548 \ub300\ube44\ud45c(\uc0bc\uc77cPwC Tax News Flash \uc7ac\uac8c\uc7ac\ubd84) \uc6d0\ubb38 \ub300\uc870\ubd84\uc785\ub2c8\ub2e4(2026-08-10 \ud655\uc778). \ud655\uc815 \ubc95\ub960\u00b7\uc2dc\ud589\ub839\uc774 \uacf5\ud3ec\ub418\uba74 \uadf8 \uc2dc\uc810\uc758 \uc870\ubb38\uc73c\ub85c \uc7ac\ub300\uc870\ud574 \uc774 \uae00\uc744 \uac31\uc2e0\ud569\ub2c8\ub2e4<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-08-10 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/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>2026\ub144 \uc0c1\ubc95 \uac1c\uc815\uc5d0 \ub9de\ucdb0 <strong>\uc790\uc0ac\uc8fc \ub9e4\uc785\uc774\ub098 \uc18c\uac01\uc744 \uac80\ud1a0<\/strong> \uc911\uc778 \uc624\ub108<\/li>\n<li>\uc790\uc0ac\uc8fc\ub97c \ud65c\uc6a9\ud574 <strong>\uc9c0\ubd84 \uc815\ub9ac\ub098 \uacbd\uc601\uad8c \ubc29\uc5b4<\/strong>\ub97c \uacc4\ud68d\ud574 \uc628 \ub300\ud45c<\/li>\n<li>\uc774\ubbf8 \uc790\uc0ac\uc8fc\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc5b4 <strong>2027\ub144 \uc804\ud6c4\ub85c \ucc98\ubd84 \uc2dc\uc810<\/strong>\uc744 \uace0\ubbfc\ud558\ub294 \ud68c\uc0ac \ub2f4\ub2f9\uc790<\/li>\n<\/ul>\n<\/div>\n<p><strong>2026\ub144 12\uc6d4 31\uc77c\uacfc 2027\ub144 1\uc6d4 1\uc77c \uc0ac\uc774\uc5d0, \uac19\uc740 \uc790\uc0ac\uc8fc \uac70\ub798\uc758 \uc138\uae08 \uacc4\uc0b0\uc774 \ud1b5\uc9f8\ub85c \uac08\ub9bd\ub2c8\ub2e4.<\/strong> \ud68c\uc0ac\uc5d0 \uc8fc\uc2dd\uc744 \ub118\uae30\ub294 \ubc29\uc2dd\uc73c\ub85c \uc9c0\ubd84\uc744 \uc815\ub9ac\ud574 \uc628 \uc624\ub108\ub77c\uba74 \uc774 \ud558\ub8e8\uac00 \uc2e4\ud589 \uacc4\ud68d\uc758 \uae30\uc900\uc120\uc785\ub2c8\ub2e4. \uc9c0\uae08\uae4c\uc9c0\ub294 \uac19\uc740 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub77c\ub3c4 \ucde8\ub4dd \ubaa9\uc801\uc774 \ubb34\uc5c7\uc774\ub0d0\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \ud06c\uac8c \uac08\ub838\ub294\ub370, \uadf8 \uad6c\ubd84 \uc790\uccb4\uac00 \uc0ac\ub77c\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \ubc1b\ub294 \uc9c8\ubb38\ub3c4 &#8220;\uc5b8\uc81c\uae4c\uc9c0 \ucde8\ub4dd\uc744 \ub9c8\uccd0\uc57c \ud558\ub290\ub0d0&#8221;\ub85c \ubaa8\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc790\uae30\uc8fc\uc2dd \uacfc\uc138, \uc65c \uc9c0\uae08 \uc790\ubcf8\uac70\ub798\ub85c \ud1b5\uc77c\ud558\ub824 \ud558\ub294\uac00<\/h2>\n<p><strong>\uc0c1\ubc95\uc774 \uc790\uae30\uc8fc\uc2dd \uc7a5\uae30\ubcf4\uc720\ub97c \ub9c9\ub294 \ubc29\ud5a5\uc73c\ub85c \ubc14\ub00c\uc790, \uc138\ubc95\ub3c4 \uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub97c \uc190\uc775\uac70\ub798\uac00 \uc544\ub2cc \uc790\ubcf8\uac70\ub798\ub85c \uc77c\uad00\ub418\uac8c \ucde8\uae09\ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \ub9de\ucd94\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong> 2026\ub144 3\uc6d4 \uc2dc\ud589\ub41c \uac1c\uc815 \uc0c1\ubc95\uc740 \ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uba74 \uc6d0\uce59\uc801\uc73c\ub85c 1\ub144 \uc548\uc5d0(\uacbd\uc601\uc0c1 \ubaa9\uc801\uc774 \uc788\uc5b4 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc740 \uacbd\uc6b0\ub294 \uc608\uc678) \uc18c\uac01\ud558\ub3c4\ub85d \uc815\ud588\uc2b5\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 \uc624\ub798 \ubcf4\uc720\ud558\uba70 \ub9e4\ub9e4 \ucc28\uc775\uc744 \ub178\ub9ac\ub294 \uad6c\uc870 \uc790\uccb4\uac00 \uc0c1\ubc95\uc0c1 \uc5b4\ub824\uc6cc\uc9c4 \uc148\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc0c1\ubc95 \uac1c\uc815\uacfc \uc2dc\uae30\ub97c \ub9de\ucd98 \uac83\uc73c\ub85c \ubcf4\uc77c \ubfd0, \uc138\ubc95 \uc790\uccb4\uc758 \uc2dc\ud589 \uadfc\uac70\ub294 \ubcc4\ub3c4\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc9c0\uae08\uc740 \ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \uc65c \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p><strong>\ud604\ud589 \uc758\uc81c\ubc30\ub2f9 \uaddc\uc815\uc774 &#8220;\uc18c\uac01\u00b7\uc790\ubcf8\uac10\uc18c&#8221;\ub9cc \ub300\uc0c1\uc73c\ub85c \uc0bc\uae30 \ub54c\ubb38\uc5d0, \uc7ac\ub9e4\uac01\uc744 \uc804\uc81c\ub85c \uc0ac\ub4e4\uc774\uba74 \uc774 \uaddc\uc815\uc5d0 \uac78\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \uac19\uc740 \uae08\uc561\uc774\ub77c\ub3c4 \uc5b4\ub290 \ucabd\uc73c\ub85c \ubd84\ub958\ub418\ub290\ub0d0\uc5d0 \ub530\ub77c \uc624\ub108\uc758 \uc2e4\uc81c \uc138\ubd80\ub2f4 \uad6c\uc870\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc18c\uac01 \ubaa9\uc801\uacfc \uc7ac\ub9e4\ub9e4 \ubaa9\uc801\uc758 \uad6c\ubd84<\/h3>\n<p>\ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \uc18c\uac01\ud560 \ubaa9\uc801\uc73c\ub85c \uc0ac\ub4e4\uc774\uba74 \uadf8 \ub300\uac00\ub294 \ubc30\ub2f9\uc18c\ub4dd\uc138 \ub300\uc0c1(\uc758\uc81c\ubc30\ub2f9)\uc774 \ub418\uace0, \uc7ac\ub9e4\uac01\u00b7\uc7ac\ubc1c\ud589\uc744 \uc804\uc81c\ub85c \uc0ac\ub4e4\uc774\uba74 \uc774 \uaddc\uc815\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc544 \uc8fc\uc8fc \uc785\uc7a5\uc5d0\uc11c\ub294 \uc77c\ubc18\uc801\uc778 \uc8fc\uc2dd \uc591\ub3c4\ub85c \ubcf4\uc544 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc601\uc5ed\uc5d0\uc11c \ub2e4\ub904\uc838 \uc654\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638(\uc758\uc81c\ubc30\ub2f9, \ud604\ud589)<\/strong> \u2014 \uc18c\uac01\u00b7\uc790\ubcf8\uac10\uc18c\ub85c \uc778\ud55c \ucd08\uacfc\uae08\uc561<\/summary>\n<p>&#8220;\uc8fc\uc2dd\uc758 \uc18c\uac01\uc774\ub098 \uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud558\uc5ec \uc8fc\uc8fc\uac00 \ucde8\ub4dd\ud558\ub294 \uae08\uc804, \uadf8 \ubc16\uc758 \uc7ac\uc0b0\uc758 \uac00\uc561\uc774 \uc8fc\uc8fc\uac00 \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uae08\uc561&#8221;\uc744 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \ucde8\ub4dd \ubaa9\uc801\uc774 \uc18c\uac01\uc778 \uacbd\uc6b0\uc5d0\ub9cc \uc774 \uc870\ud56d\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc810\uc774 \uc9c0\uae08 \uacfc\uc138\uac00 \uac08\ub9ac\ub294 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h3>\ubc30\ub2f9\uc18c\ub4dd\uacfc \uc591\ub3c4\uc18c\ub4dd\uc758 \uacfc\uc138 \uad6c\uc870 \ucc28\uc774<\/h3>\n<p>\ubc30\ub2f9\uc18c\ub4dd\uc740 \ub2e4\ub978 \uc18c\ub4dd\uacfc \ud569\uc0b0\ud574 \ub204\uc9c4\uc138\uc728\ub85c \uacfc\uc138\ub418\ub294 \uc885\ud569\uacfc\uc138 \ub300\uc0c1\uc778 \ubc18\uba74, \ube44\uc0c1\uc7a5\uc8fc\uc2dd \uc591\ub3c4\uc18c\ub4dd\uc740 \ubd84\ub958\uacfc\uc138\ub85c \ubcc4\ub3c4 \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc624\ub108\uc758 \ub2e4\ub978 \uc18c\ub4dd\uc774 \ud074\uc218\ub85d \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uc7a1\ud788\ub294 \ucabd\uc758 \ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h2>2027\ub144\ubd80\ud130\ub294 \ucde8\ub4dd \ubaa9\uc801\uc774 \uc65c \uc0c1\uad00\uc5c6\uc5b4\uc9c0\ub294\uac00<\/h2>\n<p><strong>\uac1c\uc815\uc548\uc774 \ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub978 \uad6c\ubd84\uc744 \uc5c6\uc560\uace0, \ud68c\uc0ac\uac00 \uc8fc\uc8fc\ub85c\ubd80\ud130 \uc790\uae30\uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc774\ub294 \uc21c\uac04 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uacfc\uc138\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130\ub294 \uc18c\uac01 \uc608\uc815\uc774\ub4e0 \ucd94\ud6c4 \uc7ac\ubc1c\ud589\uc744 \uc5fc\ub450\uc5d0 \ub480\ub4e0 \ucde8\ub4dd \uc2dc\uc810\uc5d0 \ubc30\ub2f9\uc18c\ub4dd\uc138 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uacfc\uc138 \uc2dc\uc810 \uc790\uccb4\uac00 &#8220;\uc18c\uac01\ud560 \ub54c&#8221;\uc5d0\uc11c &#8220;\ucde8\ub4dd\ud560 \ub54c&#8221;\ub85c \uc55e\ub2f9\uaca8\uc9c0\ub294 \uc148\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud604\ud589<\/th>\n<th>\uac1c\uc815\uc548(2027.1.1. \uc774\ud6c4 \ucde8\ub4dd\ubd84)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ucde8\ub4dd \uc2dc \uacfc\uc138<\/td>\n<td>\ubaa9\uc801\ubcc4 \uad6c\ubd84: \uc18c\uac01\ubaa9\uc801\uc740 \uc758\uc81c\ubc30\ub2f9, \ub9e4\ub9e4\ubaa9\uc801\uc740 \uc591\ub3c4\uc18c\ub4dd<\/td>\n<td>\ubaa9\uc801 \ubd88\ubb38 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uc77c\uc6d0\ud654(\uc7a5\ub0b4\ub9e4\uc218\ub294 \uc81c\uc678)<\/td>\n<\/tr>\n<tr>\n<td>\ucc98\ubd84 \uc2dc \uc190\uc775<\/td>\n<td>\ucc98\ubd84\uae08\uc561 \uc775\uae08\uc0b0\uc785(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711): \ucc98\ubd84\uc774\uc775 \uacfc\uc138, \ucc98\ubd84\uc190\uc2e4 \uc190\uae08<\/td>\n<td>\uc790\ubcf8\uac70\ub798\ub85c \ubd84\ub958: \uc775\uae08\u00b7\uc190\uae08 \ubd88\uc0b0\uc785(\ubc95\uc778\uc138 \uacfc\uc138 \uc81c\uc678)<\/td>\n<\/tr>\n<tr>\n<td>\uc81c\ub3c4\uc801 \ubc30\uacbd<\/td>\n<td>\uc0c1\ubc95\uc0c1 \uc790\uae30\uc8fc\uc2dd \uc7a5\uae30\ubcf4\uc720 \uac00\ub2a5<\/td>\n<td>2026\ub144 \uac1c\uc815 \uc0c1\ubc95\uc758 1\ub144 \ub0b4 \uc18c\uac01 \uc6d0\uce59\uacfc \uc5f0\ub3d9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc7a5\ub0b4\ub9e4\uc218 \uc81c\uc678\uc640 \ucde8\ub4dd\uc77c \uae30\uc900 \uacbd\uacfc\uc870\uce58<\/h3>\n<p>\uac70\ub798\uc18c\u00b7\ub2e4\uc790\uac04\ub9e4\ub9e4\uccb4\uacb0\ud68c\uc0ac\uac00 \uac1c\uc124\ud55c \uc99d\uad8c\uc2dc\uc7a5\uc744 \ud1b5\ud574 \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\ub294 \uc758\uc81c\ubc30\ub2f9 \uc2e0\uc124 \uaddc\uc815\uc5d0\uc11c \ube60\uc9c0\uace0, 2026\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc5d0\ub294 \uc885\uc804 \uaddc\uc815\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc2dc\uac04\uc678 \ub300\ub7c9\ub9e4\ub9e4\ub098 \ub300\ub7c9\u00b7\ubc14\uc2a4\ucf13\ub9e4\ub9e4\ub85c \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc2dc \uc758\uc81c\ubc30\ub2f9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc138\ubc95 \uacbd\uacfc\uc870\uce58\uc640 \uc0c1\ubc95 \uc18c\uac01 \uc2dc\ud55c\uc740 \ub2e4\ub978 \uc774\uc57c\uae30\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc704 \uacbd\uacfc\uc870\uce58(2026.12.31. \uc774\uc804 \ucde8\ub4dd\ubd84 \uc885\uc804 \uaddc\uc815 \uc801\uc6a9)\ub294 \uc774\ubc88 \uc138\ubc95\uac1c\uc815\uc548 \uc790\uccb4\uc758 \ucde8\ub4dd\uc77c \uae30\uc900 \ucef7\uc624\ud504\uc77c \ubfd0\uc785\ub2c8\ub2e4. \uc774\uc640 \ubcc4\uac1c\ub85c 2026\ub144 \uac1c\uc815 \uc0c1\ubc95(\ubc95\ub960 \uc81c21448\ud638) \ubd80\uce59\uc740 \uc9c0\uae08 \uc774\ubbf8 \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd\uc758 \uc18c\uac01\u00b7\ucc98\ubd84 \uc2dc\ud55c\uc744 \ub530\ub85c \uc815\ud574 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c1\uc811 \ucde8\ub4dd\ubd84\uc740 \uc2dc\ud589\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc774 \uc9c0\ub09c \ub0a0\ub85c\ubd80\ud130 1\ub144 \uc774\ub0b4, \uc2e0\ud0c1\uc744 \ud1b5\ud574 \uac04\uc811 \ucde8\ub4dd\ud55c \ubd84\uc740 \uc218\ud0c1\uc790\ub85c\ubd80\ud130 \ubc18\ud658\ubc1b\uc740 \ub0a0\ub85c\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud569\ub2c8\ub2e4. \ucc98\ubd84 \uc720\uc608(\uc2dc\ud589\uc77c\ubd80\ud130 3\ub144 \uc774\ub0b4)\ub294 \uc18c\uac01\ud558\uba74 \ubc29\uc1a1\ubc95\u00b7\uc790\ubcf8\uc2dc\uc7a5\ubc95 \ub4f1 \uc9c0\ubd84\uaddc\uc81c\ub97c \uc704\ubc18\ud558\uac8c \ub418\ub294 \uc5c5\uc885\uc5d0\uc11c, \uadf8 \uc900\uc218\uc5d0 \ud544\uc694\ud55c \ubc94\uc704\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 \uc774\ubbf8 \ubcf4\uc720 \uc911\uc774\ub77c\uba74 \uc774 \uc0c1\ubc95\uc0c1 \uc18c\uac01 \uc2dc\ud55c\uc744 <a href=\"https:\/\/hoantax.co.kr\/insights\/treasury-stock-mandatory-retirement\/\">\uc790\uc0ac\uc8fc \uc18c\uac01 \uc758\ubb34\ud654, \uc138\ubc95\u00b7\uc0c1\ubc95 \uac1c\uc815 \uc815\ub9ac<\/a>\uc5d0\uc11c \uba3c\uc800 \ud655\uc778\ud558\uc2dc\ub294 \ud3b8\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_gwase_bigyo.png\" alt=\"\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \uacfc\uc138\uac00 \ud604\ud589 \ubaa9\uc801\ubcc4 \uad6c\ubd84 \uacfc\uc138\uc5d0\uc11c 2027\ub144 \ucde8\ub4dd\ubd84\ubd80\ud130 \uc758\uc81c\ubc30\ub2f9 \uc77c\uc6d0\ud654\ub85c \ubc14\ub00c\ub294 \ube44\uad50 \ub3c4\ud45c\" class=\"wp-image-5275\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_gwase_bigyo.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_gwase_bigyo-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_gwase_bigyo-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_gwase_bigyo-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \uc7ac\uc815\uacbd\uc81c\ubd80 \u300c2026\ub144 \uc138\uc81c\uac1c\ud3b8\uc548\u300d \ub300\ube44\ud45c(2026\ub144 7\uc6d4 30\uc77c \ubc1c\ud45c, \uad6d\ud68c \uc2ec\uc758 \uc911)<\/figcaption><\/figure>\n<h2>\uc790\uae30\uc8fc\uc2dd \ucc98\ubd84 \uc2dc \ubc95\uc778\uc138 \ucde8\uae09<\/h2>\n<p><strong>\ubc95\uc778 \ucabd\uc5d0\uc11c\ub294 \uc624\ud788\ub824 \ubd80\ub2f4\uc774 \uc904\uc5b4, \ucc98\ubd84\uc774\uc775 15\uc5b5 \uc6d0\uc774 \ubc95\uc778\uc138 \uacfc\uc138\uc18c\ub4dd\uc5d0\uc11c \ud1b5\uc9f8\ub85c \ube60\uc9d1\ub2c8\ub2e4.<\/strong> \uc9c0\uae08\uc740 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839\uc5d0 \ub530\ub77c \uc790\uae30\uc8fc\uc2dd \uc591\ub3c4\uae08\uc561\uc774 \uc775\uae08\uc5d0 \ud574\ub2f9\ud574 \ucc98\ubd84\uc774\uc775\uc5d0 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ub418\uc9c0\ub9cc, \uac1c\uc815\uc548\uc740 \uc774 \ucc98\ubd84\uc190\uc775\uc744 \uc790\ubcf8\uac70\ub798\ub85c \ubd84\ub958\ud574 \uc775\uae08\u00b7\uc190\uae08 \ubaa8\ub450 \uc778\uc2dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 2\uc7582\ud638(\uc775\uae08\uc758 \ubc94\uc704, \ud604\ud589)<\/strong> \u2014 \uc790\uae30\uc8fc\uc2dd \uc591\ub3c4\uae08\uc561<\/summary>\n<p>&#8220;\uc790\uae30\uc8fc\uc2dd(\ud569\ubcd1\ubc95\uc778\uc774 \ud569\ubcd1\uc5d0 \ub530\ub77c \ud53c\ud569\ubcd1\ubc95\uc778\uc774 \ubcf4\uc720\ud558\ub358 \ud569\ubcd1\ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uac8c \ub41c \uacbd\uc6b0\ub97c \ud3ec\ud568\ud55c\ub2e4)\uc758 \uc591\ub3c4\uae08\uc561&#8221;\uc744 \uc775\uae08\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 \ucc98\ubd84\ud574 \uc774\uc775\uc774 \ub098\uba74 \uadf8 \uc774\uc775\uc774 \ubc95\uc778\uc138 \uacfc\uc138\uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\ub294 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h3>\ucc98\ubd84\uc774\uc775 15\uc5b5 \uc6d0\uc758 \ud604\ud589\u00b7\uac1c\uc815\uc548 \ube44\uad50<\/h3>\n<p><strong>\uacc4\uc0b0 \uc804\uc81c(\uac00\uc815):<\/strong> \ud68c\uc0ac\uac00 5\ub144 \uc804 20\uc5b5 \uc6d0\uc5d0 \uc0ac\ub4e4\uc778 \uc790\uae30\uc8fc\uc2dd\uc744 \uc774\ubc88\uc5d0 35\uc5b5 \uc6d0\uc5d0 \ucc98\ubd84\ud55c\ub2e4\uace0 \uac00\uc815\ud569\ub2c8\ub2e4. \ud604\ud589 \uae30\uc900\uc774\uba74 \ucc98\ubd84\uc774\uc775 15\uc5b5 \uc6d0\uc774 \uc775\uae08\uc5d0 \uc0b0\uc785\ub3fc \ubc95\uc778\uc138 \uacfc\uc138\ud45c\uc900\uc5d0 \uadf8\ub300\ub85c \ubc18\uc601\ub418\uace0, \uac1c\uc815\uc548 \uae30\uc900\uc73c\ub85c\ub294 \uac19\uc740 15\uc5b5 \uc6d0\uc774 \uc790\ubcf8\uac70\ub798\ub85c \ubd84\ub958\ub3fc \ubc95\uc778\uc138 \uacfc\uc138\uc18c\ub4dd \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ucc98\ubd84 \uc2dc\uc810\uc758 \ubc95\uc778\uc138 \ubd80\ub2f4\ub9cc \ub193\uace0 \ubcf4\uba74 \uac1c\uc815\uc548\uc774 \uc720\ub9ac\ud558\uc9c0\ub9cc, \uc560\ucd08\uc5d0 \uadf8 \uc790\uae30\uc8fc\uc2dd\uc744 <strong>\ucde8\ub4dd\ud560 \ub54c<\/strong> \uc8fc\uc8fc\uac00 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \ubc30\ub2f9\uc18c\ub4dd\uc138\ub97c \uc774\ubbf8 \ubd80\ub2f4\ud588\ub2e4\ub294 \uc810\uc744 \ud568\uaed8 \ubd10\uc57c \uc804\uccb4 \uc138\ubd80\ub2f4\uc744 \uc81c\ub300\ub85c \ube44\uad50\ud560 \uc218 \uc788\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\/08\/B_treasury_worked.png\" alt=\"\uc790\uae30\uc8fc\uc2dd \ucc98\ubd84\uc774\uc775 15\uc5b5\uc6d0\uc5d0 \ub300\ud574 \ud604\ud589\uc740 \ubc95\uc778\uc138 \uc775\uae08\uc0b0\uc785, \uac1c\uc815\uc548\uc740 \uc790\ubcf8\uac70\ub798\ub85c \uc775\uae08\ubd88\uc0b0\uc785\ub418\ub294 \ube44\uad50 \ub3c4\ud45c\" class=\"wp-image-5276\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_treasury_worked.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_treasury_worked-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_treasury_worked-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_treasury_worked-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc804\uc81c: \ucde8\ub4dd\uac00\uc561 20\uc5b5 \uc6d0 \u00b7 \ucc98\ubd84\uac00\uc561 35\uc5b5 \uc6d0 \u00b7 \ucc98\ubd84\uc774\uc775 15\uc5b5 \uc6d0<\/figcaption><\/figure>\n<h2>\uc8fc\uc8fc\ube44\ub840\ub9e4\ub9e4\ub97c \ud574\ub3c4 \ubc30\ub2f9\uacfc\uc138\ub97c \ud53c\ud560 \uc218 \uc5c6\ub294\uac00<\/h2>\n<p><strong>\uc0c1\ubc95\uc0c1 \uc801\ubc95\ud55c \uc808\ucc28\ub97c \ubc1f\uc558\ub2e4\ub294 \uc0ac\uc2e4\uacfc \uc138\ubc95\uc0c1 \uc5b4\ub5a4 \uc18c\ub4dd\uc73c\ub85c \ubd84\ub958\ub418\ub294\uc9c0\ub294 \ubcc4\uac1c\uc785\ub2c8\ub2e4.<\/strong> \uac1c\uc815 \uc0c1\ubc95\uc740 \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd\uc758 \uc608\uc678 \uc808\ucc28\ub85c \uc8fc\uc8fc\ube44\ub840(\uade0\ub4f1) \ub9e4\ub9e4\ub97c \uc778\uc815\ud558\uc9c0\ub9cc, \uc138\ubc95\uc774 \uc790\ubcf8\uac70\ub798\ub85c \uc77c\uc6d0\ud654\ub418\uba74 \uc774 \uc808\ucc28\ub97c \ubc1f\ub354\ub77c\ub3c4 \ucde8\ub4dd \uc2dc\uc810\uc758 \uc758\uc81c\ubc30\ub2f9 \uacfc\uc138\ub97c \ud53c\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc808\ucc28 \uc801\ubc95\uc131\uacfc \uc18c\ub4dd \ubd84\ub958\uc758 \ubd84\ub9ac<\/h3>\n<p>\ubaa8\ub4e0 \uc8fc\uc8fc\uac00 \uc9c0\ubd84 \ube44\uc728\ub300\ub85c \uade0\ub4f1\ud558\uac8c \ud68c\uc0ac\uc5d0 \uc8fc\uc2dd\uc744 \ud30c\ub294 \ubc29\uc2dd\uc774\ub77c \ud615\uc2dd\uc0c1 \ub9e4\ub9e4\ucc98\ub7fc \ubcf4\uc774\uc9c0\ub9cc, \uc138\ubc95\uc740 \uadf8 \ud615\uc2dd\uc774 \uc544\ub2c8\ub77c \uac70\ub798\uc758 \uc131\uaca9\uc744 \uae30\uc900\uc73c\ub85c \uc18c\ub4dd\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4. \uc808\ucc28 \uc694\uac74\uc744 \uac16\ucd98 \uac83\uacfc \uc138\uae08\uc774 \uc904\uc5b4\ub4dc\ub294 \uac83\uc740 \uc11c\ub85c \ub2e4\ub978 \ubb38\uc81c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 &#8220;\uc808\ucc28\ub9cc \uc9c0\ud0a4\uba74 \uc591\ub3c4\uc138&#8221;\ub77c\ub294 \uac00\uc815\uc740 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uac1c\uc815\uc548\uc774 \ud655\uc815\ub418\uba74, \uc8fc\uc8fc\ube44\ub840\ub9e4\ub9e4 \uac19\uc740 \uc0c1\ubc95\uc0c1 \uc608\uc678 \uc0ac\uc720\ub97c \ubc1f\uc558\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uae30\ub300\ud558\uace0 \uc2e4\ud589 \uc2dc\uc810\uc744 \uc815\ud558\ub294 \ubc29\uc2dd\uc740 \uc138\ubd80\ub2f4\uc744 \uc624\ud310\ud560 \uc704\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc808\ucc28 \uc694\uac74\uc744 \uac16\ucd94\ub290\ub77c \uc2dc\uc810\uc744 \ubbf8\ub8e8\ub2e4 \ub418\ub808 \uc138\ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \uacbd\uc6b0\uac00 \uc788\uc73c\ubbc0\ub85c, \uc2e4\ud589 \uc2dc\uae30\ub97c \uc870\uc808\ud560 \uc218 \uc788\ub2e4\uba74 \uac1c\uc815\uc548 \uc2dc\ud589 \uc804\ud6c4\ub85c \uc138\ubd80\ub2f4\uc774 \uc5b4\ub5bb\uac8c \uac08\ub9ac\ub294\uc9c0\ubd80\ud130 \ube44\uad50\ud574 \ub46c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc9c0\uae08 \uc790\uc0ac\uc8fc\ub97c \uac80\ud1a0 \uc911\uc774\ub77c\uba74 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ucde8\ub4dd\uc77c \ud558\ub098\ub85c \uacc4\uc0b0\uc774 \uac08\ub9bd\ub2c8\ub2e4<\/strong><\/p>\n<p>\uc790\uc0ac\uc8fc \uac80\ud1a0\uc5d0\uc11c \uba3c\uc800 \ud655\uc815\ud560 \uac83\uc740 \ucde8\ub4dd\u00b7\ucc98\ubd84 \uacc4\ud68d\uc774 2027\ub144 1\uc6d4 1\uc77c \uc804\ud6c4 \uc5b4\ub290 \ucabd\uc5d0 \uac78\ub9ac\ub294\uac00\uc785\ub2c8\ub2e4. \uadf8 \uc704\uce58\uac00 \uc815\ud574\uc9c0\uba74 \ucde8\ub4dd \ubaa9\uc801(\uc18c\uac01\u00b7\uc7ac\ubc1c\ud589)\ubcc4\ub85c \ud604\ud589 \uae30\uc900\uacfc \uac1c\uc815\uc548 \uae30\uc900 \uc138\ubd80\ub2f4\uc744 \uac01\uac01 \uacc4\uc0b0\ud558\uace0, \uc8fc\uc8fc\ube44\ub840\ub9e4\ub9e4 \ub4f1 \uc0c1\ubc95\uc0c1 \uc808\ucc28\ub97c \ubc1f\ub354\ub77c\ub3c4 \uc138\ubc95\uc0c1 \uacb0\ub860\uc774 \uac08\ub9b4 \uc218 \uc788\ub2e4\ub294 \uc810\uc744 \uc804\uc81c\ub85c \uc2dc\ub098\ub9ac\uc624\ub97c \uc9ed\ub2c8\ub2e4. \uac1c\uc815\uc548\uc774 \uad6d\ud68c\ub97c \ud1b5\uacfc\ud558\uba74 \ud655\uc815 \uc870\ubb38\uc73c\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc704\ud5d8\ud55c \uc870\ud569\uc740 \uc2dc\ud55c\uc5d0 \ucad3\uaca8 \ub35c\ucee5 \ucde8\ub4dd\ubd80\ud130 \ud574 \ub193\uace0 \uc0c1\ubc95 \uc18c\uac01 \uc2dc\ud55c\uc744 \ub4a4\ub2a6\uac8c \uacc4\uc0b0\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uac00<\/h2>\n<p>\uc790\uae30\uc8fc\uc2dd\uc744 \uc5b4\ub5a4 \ubaa9\uc801\uc73c\ub85c \uc950\uace0 \uc788\ub294\uc9c0\uc5d0 \ub530\ub77c \uc774\ubc88 \uac1c\ud3b8\uc758 \uc601\ud5a5\uc740 \uc644\uc804\ud788 \ub2e4\ub974\uac8c \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\ud574\ub2f9 \uc870\uac74<\/th>\n<th>\uc9c0\uae08 \ud574\uc57c \ud560 \uc77c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc720\ud615 A: \uc18c\uac01 \ubaa9\uc801 \ubcf4\uc720\u00b7\ucde8\ub4dd<\/td>\n<td>\uc774\ubbf8 \uc18c\uac01 \ubaa9\uc801\uc73c\ub85c \uc790\uae30\uc8fc\uc2dd\uc744 \uac16\uace0 \uc788\uac70\ub098, \uc18c\uac01\uc744 \uc804\uc81c\ub85c \ucde8\ub4dd\uc744 \uac80\ud1a0 \uc911\uc778 \uc624\ub108<\/td>\n<td>\uc5b4\ucc28\ud53c \uc758\uc81c\ubc30\ub2f9 \ub300\uc0c1\uc774\uc5c8\uc73c\ubbc0\ub85c \uac1c\ud3b8\uc758 \uc601\ud5a5\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \uc81c\ud55c\uc801. \ub2e4\ub9cc 2026\ub144 12\uc6d4 31\uc77c \uc774\uc804 \ucde8\ub4dd\ubd84\uc740 \uacbd\uacfc\uc870\uce58\ub85c \uc885\uc804 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub2c8 \ucde8\ub4dd \uc2dc\uc810\ub9cc \ud655\uc778<\/td>\n<\/tr>\n<tr>\n<td>\uc720\ud615 B: \uc7ac\ub9e4\ub9e4\u00b7\uc7ac\ubc1c\ud589 \ubaa9\uc801 \ucde8\ub4dd<\/td>\n<td>\ud5a5\ud6c4 \uc7ac\ub9e4\uac01\u00b7\uc7ac\ubc1c\ud589\uc744 \uc5fc\ub450\uc5d0 \ub450\uace0 \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd\uc744 \uac80\ud1a0 \uc911\uc778 \uc624\ub108<\/td>\n<td>2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130\ub294 \ubaa9\uc801\uacfc \ubb34\uad00\ud558\uac8c \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uacfc\uc138. \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uae30\ub300\ud558\uace0 \ucde8\ub4dd \uc2dc\uc810\uc744 \ub2a6\ucd94\uba74 \uc138\ubd80\ub2f4\uc774 \uae09\uc99d\ud558\ubbc0\ub85c, 2026\ub144 \uc548\uc5d0 \ucde8\ub4dd\uc744 \ub9c8\uce60\uc9c0\ubd80\ud130 \ud310\ub2e8<\/td>\n<\/tr>\n<tr>\n<td>\uc720\ud615 C: \ucc98\ubd84(\ub9e4\uac01) \uc608\uc815 \ubc95\uc778<\/td>\n<td>\uc774\ubbf8 \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd\uc744 \ucc98\ubd84\ud574 \ucc28\uc775\uc744 \uc2e4\ud604\ud560 \uacc4\ud68d\uc778 \ubc95\uc778<\/td>\n<td>\ucc98\ubd84\uc774\uc775\uc774 \ubc95\uc778\uc138 \uacfc\uc138\uc5d0\uc11c \ube60\uc9c0\ub294 \ucabd\uc774 \uc720\ub9ac. \ucc98\ubd84 \uc2dc\uc810\uc744 \uac1c\uc815\uc548 \ud655\uc815 \uc774\ud6c4\ub85c \ub2a6\ucd94\ub294 \uac83\uc774 \uc720\ub9ac\ud55c\uc9c0 \uac80\ud1a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u2014 \uc790\uae30\uc8fc\uc2dd \uacfc\uc138 \uac1c\ud3b8\uc548, \uc2e4\ud589 \uc2dc\uc810 \ud310\ub2e8 \uae30\uc900<\/h2>\n<p><strong>\uc790\uae30\uc8fc\uc2dd \uacfc\uc138\ub294 \ucde8\ub4dd\uc740 \ub354 \ubb34\uac70\uc6cc\uc9c0\uace0 \ucc98\ubd84\uc740 \ub354 \uac00\ubcbc\uc6cc\uc9c0\ub294, \ubc29\ud5a5\uc774 \uc5c7\uac08\ub9ac\ub294 \uac1c\ud3b8\uc785\ub2c8\ub2e4.<\/strong> \ucde8\ub4dd \ubaa9\uc801\uc73c\ub85c \uc138\uae08\uc744 \uc124\uacc4\ud574 \uc628 \ubc29\uc2dd\uc740 2027\ub144 \ucde8\ub4dd\ubd84\ubd80\ud130 \ud1b5\ud558\uc9c0 \uc54a\uc744 \uac00\ub2a5\uc131\uc774 \ud06c\ubbc0\ub85c, \uc9c0\uae08 \uc790\uc0ac\uc8fc\ub97c \uac80\ud1a0\ud558\uace0 \uc788\ub2e4\uba74 \uc2e4\ud589 \uc2dc\uc810 \uc790\uccb4\ub97c \ub2e4\uc2dc \ub530\uc838 \ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<ul>\n<li><strong>\uc7ac\ub9e4\ub9e4\u00b7\uc7ac\ubc1c\ud589 \ubaa9\uc801\uc73c\ub85c \ucde8\ub4dd\uc744 \uac80\ud1a0 \uc911\uc774\ub77c\uba74 \u2192 2026\ub144 \uc548\uc5d0 \ub9c8\uce58\ub294 \ucabd\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/strong> 2027\ub144 \ucde8\ub4dd\ubd84\ubd80\ud130\ub294 \ubaa9\uc801\uacfc \ubb34\uad00\ud558\uac8c \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uacfc\uc138\ub418\uc5b4 \ubd80\ub2f4\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\ubbf8 \ubcf4\uc720\ud55c \uc790\uc0ac\uc8fc\ub97c \ucc98\ubd84\ud560 \uacc4\ud68d\uc774\ub77c\uba74 \u2192 \uc11c\ub450\ub974\ub294 \ucabd\uc774 \ubd88\ub9ac\ud560 \uc218 \uc788\uc5b4 \uacc4\uc0b0\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \ucc98\ubd84\uc774\uc775 15\uc5b5 \uc6d0\uc774 \ubc95\uc778\uc138 \uacfc\uc138\uc5d0\uc11c \ube60\uc9c0\ub294 \uac1c\uc815\uc548 \uc2dc\ud589 \uc774\ud6c4\uac00 \uc720\ub9ac\ud55c\uc9c0 \ub530\uc838 \ubd10\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uacbd\uacc4\uc120\uc740 \ucde8\ub4dd\uc77c 2026\ub144 12\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.<\/strong> \ucc98\ubd84\uc77c\uc774 \uc544\ub2c8\ub77c \ucde8\ub4dd\uc77c\uc774 \uae30\uc900\uc774\ubbc0\ub85c, \uadf8\ub0a0\uae4c\uc9c0 \ucde8\ub4dd\uc744 \ub9c8\uce5c \uc790\uae30\uc8fc\uc2dd\uc5d0\ub294 \uc885\uc804 \uaddc\uc815\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p class=\"hoan-consult\"><strong>\uadc0\uc0ac\uc758 \uc790\uc0ac\uc8fc\uac00 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uc9c0, \uadf8\ub9ac\uace0 \ucde8\ub4dd\u00b7\ucc98\ubd84 \uc2dc\uc810\uc744 \uc5b4\ub5bb\uac8c \uc870\uc815\ud574\uc57c \ud558\ub294\uc9c0 \ud638\uc548\uc774 \ud568\uaed8 \uc9da\uc5b4 \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<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc774 \uac1c\ud3b8\uc548\uc740 \uc5b8\uc81c\ubd80\ud130 \uc801\uc6a9\ub418\ub098\uc694?<\/summary>\n<p>\uc815\ubd80 \ubc1c\ud45c \uae30\uc900\uc73c\ub85c 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130 \uc801\uc6a9\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. 2026\ub144 9\uc6d4 9\uc77c \ud604\uc7ac \uc815\uae30\uad6d\ud68c \uc2ec\uc758 \uc911\uc778 \uc815\ubd80\uc548\uc774\uba70, \ud655\uc815\ub418\uba74 \uc774 \uae00\uc744 \uc7ac\uc791\uc131\ud569\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 1\ub144 \ub0b4 \uc18c\uac01\ud574\uc57c \ud558\ub294 \uc0c1\ubc95\uc0c1 \uc758\ubb34\ub294 \uc774\uc640 \ubcc4\uac1c\ub85c \uc774\ubbf8 2026\ub144 3\uc6d4\ubd80\ud130 \uc2dc\ud589 \uc911\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc9c0\uae08 \uc790\uc0ac\uc8fc\ub97c \ucde8\ub4dd\ud558\uba74 \uac1c\uc815\uc548 \uc601\ud5a5\uc744 \ubc1b\ub098\uc694?<\/summary>\n<p>\ubc1b\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac1c\uc815\uc548\ub300\ub85c\uba74 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130 \uc801\uc6a9\ub418\ubbc0\ub85c, 2026\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ucde8\ub4dd\uc744 \ub9c8\uce58\uba74 \ud604\ud589 \uae30\uc900(\ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub978 \ubc30\ub2f9\u00b7\uc591\ub3c4 \uad6c\ubd84 \uacfc\uc138)\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uad6d\ud68c \uc2ec\uc758 \uacfc\uc815\uc5d0\uc11c \uacbd\uacfc\uaddc\uc815\uc774 \uc870\uc815\ub418\uba74 \uc774 \uae00\uc744 \uac31\uc2e0\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>2026\ub144\uc5d0 \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 2027\ub144\uc5d0 \ucc98\ubd84\ud558\uba74 \uc5b4\ub290 \ucabd \uaddc\uc815\uc778\uac00\uc694?<\/summary>\n<p>\uacbd\uacfc\uc870\uce58\uc758 \uae30\uc900\uc740 \ucc98\ubd84\uc77c\uc774 \uc544\ub2c8\ub77c \ucde8\ub4dd\uc77c\uc785\ub2c8\ub2e4. 2026\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc774\ub77c\uba74 2027\ub144 \uc774\ud6c4\uc5d0 \ucc98\ubd84\ud558\ub354\ub77c\ub3c4 \uc885\uc804 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ucc98\ubd84\uc190\uc775\uc758 \ubc95\uc778\uc138 \ucde8\uae09\uc774 \uac1c\uc815\uc548\ub300\ub85c \uc790\ubcf8\uac70\ub798\ub85c \ubc14\ub00c\ub294 \uc2dc\uc810\uc740 \ubcc4\ub3c4\ub85c \ud655\uc778\ud574\uc57c \ud558\ubbc0\ub85c, \ucde8\ub4dd\uc77c\uacfc \ucc98\ubd84\uc77c\uc744 \ud568\uaed8 \uc815\ub9ac\ud574 \ub450\uc2dc\ub294 \ud3b8\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc774\ubbf8 \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd\uc740 \uc5b8\uc81c\uae4c\uc9c0 \uc18c\uac01\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>2026\ub144 \uac1c\uc815 \uc0c1\ubc95(\ubc95\ub960 \uc81c21448\ud638) \ubd80\uce59 \uae30\uc900\uc73c\ub85c, \uc9c1\uc811 \ucde8\ub4dd\ubd84\uc740 \uc2dc\ud589\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc774 \uc9c0\ub09c \ub0a0\ub85c\ubd80\ud130 1\ub144 \uc774\ub0b4, \uc2e0\ud0c1\uc744 \ud1b5\ud574 \uac04\uc811 \ucde8\ub4dd\ud55c \ubd84\uc740 \uc218\ud0c1\uc790\ub85c\ubd80\ud130 \ubc18\ud658\ubc1b\uc740 \ub0a0\ub85c\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud569\ub2c8\ub2e4. \ucc98\ubd84 \uc720\uc608(\uc2dc\ud589\uc77c\ubd80\ud130 3\ub144 \uc774\ub0b4)\ub294 \uc18c\uac01\uc774 \ubc29\uc1a1\ubc95\u00b7\uc790\ubcf8\uc2dc\uc7a5\ubc95 \ub4f1 \uc9c0\ubd84\uaddc\uc81c \uc704\ubc18\uc744 \ucd08\ub798\ud558\ub294 \uc5c5\uc885\uc5d0\uc11c, \uadf8 \uc900\uc218\uc5d0 \ud544\uc694\ud55c \ubc94\uc704\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774 \uc2dc\ud55c\uc740 \uc138\ubc95\uac1c\uc815\uc548\uc758 \ucde8\ub4dd\uc77c \uae30\uc900 \uacbd\uacfc\uc870\uce58\uc640\ub294 \ubcc4\uac1c\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc8fc\uc8fc\ube44\ub840\ub9e4\ub9e4\ub85c \ucc98\ub9ac\ud558\uba74 \uc138\uae08 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4dc\ub098\uc694?<\/summary>\n<p>\uc0c1\ubc95\uc0c1 \uc801\ubc95\ud55c \uc608\uc678 \uc808\ucc28\uc774\uc9c0\ub9cc, \uc138\ubc95\uc774 \uc790\ubcf8\uac70\ub798\ub85c \uc77c\uc6d0\ud654\ub418\uba74 \uc774 \uc808\ucc28\ub97c \ubc1f\uc558\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc801\uc6a9\ub41c\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc808\ucc28\uc758 \uc801\ubc95\uc131\uacfc \uc138\ubc95\uc0c1 \uc18c\ub4dd \ubd84\ub958\ub294 \ubcc4\uac1c\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>2026\ub144 \uac1c\uc815 \uc0c1\ubc95\uc5d0 \ub530\ub978 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01 \uc758\ubb34\ud654\uc758 \uc138\ubc95\u00b7\uc0c1\ubc95 \uc815\ub9ac\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/treasury-stock-mandatory-retirement\/\">\uc790\uc0ac\uc8fc \uc18c\uac01 \uc758\ubb34\ud654, \uc138\ubc95\u00b7\uc0c1\ubc95 \uac1c\uc815 \uc815\ub9ac<\/a>\uc5d0\uc11c, \uc9c0\ubd84 \uc815\ub9ac\ub97c \uba85\uc758\uc2e0\ud0c1 \uc8fc\uc2dd \ud658\uc6d0\u00b7\uc591\ub3c4\u00b7\uc99d\uc5ec\uc640 \ube44\uad50\ud574 \uac80\ud1a0\ud558\uace0 \uc2f6\ub2e4\uba74 <a href=\"https:\/\/hoantax.co.kr\/insights\/nominee-trust-stock-restructuring\/\">\uba85\uc758\uc2e0\ud0c1 \uc8fc\uc2dd \uc815\ub9ac, \ud658\uc6d0\u00b7\uc591\ub3c4\u00b7\uc99d\uc5ec \uc138\uae08 \ube44\uad50<\/a>\uc5d0\uc11c \ub354 \ud655\uc778\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div 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\uac1c\uc815\uc548 \uad00\ub828 \uc218\uce58\u00b7\uc2dc\ud589\uc77c\uc740 2026\ub144 8\uc6d4 10\uc77c \uae30\uc900 \uad6d\ud68c \ud1b5\uacfc \uc804 \uc7ac\uc815\uacbd\uc81c\ubd80 \ubc1c\ud45c\uc548(\uc0bc\uc77cPwC \uc7ac\uac8c\uc7ac\ubd84\uc73c\ub85c \uc6d0\ubb38 \ub300\uc870)\uc774\uba70, \uc815\uae30\uad6d\ud68c \uc2ec\uc758\ub97c \uac70\uccd0 \ud655\uc815 \ubc95\ub960\u00b7\uc2dc\ud589\ub839\uacfc \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-08-10 \u00b7 v2.8 \uad6c\uc870 \uc815\ube44 2026-09-09(\uc218\uce58\u00b7\uc870\ubb38 \ubcc0\uacbd \uc5c6\uc74c, FAQ 2\ubb38\ud56d\uc740 \ubcf8\ubb38 \uae30\uc874 \uac80\uc99d\ubd84 \uc7ac\ubc30\uc5f4)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc77c \ub54c \ub0b4\ub294 \uc138\uae08\uc740 \ubb34\uac70\uc6cc\uc9c0\uc9c0\ub9cc, \ub098\uc911\uc5d0 \ud314\uc544 \ub0a8\uae34 \uc774\uc775\uc5d0\ub294 \uc138\uae08\uc774 \uc804\ud600 \ubd99\uc9c0 \uc54a\uac8c \ub429\ub2c8\ub2e4. \ucde8\ub4dd\uacfc \ucc98\ubd84\uc758 \ubc29\ud5a5\uc774 \uc815\ubc18\ub300\ub85c \uac08\ub9ac\ub294 \uac1c\ud3b8\uc774\uba70, 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \ucde8\ub4dd\ubd84\ubd80\ud130 \uc801\uc6a9\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. 2026\ub144 9\uc6d4 9\uc77c \ud604\uc7ac \uc815\uae30\uad6d\ud68c \uc2ec\uc758 \uc911\uc778 \uc815\ubd80\uc548\uc785\ub2c8\ub2e4. \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub098(\uc815\ubd80 \ubc1c\ud45c \uae30\uc900) \uc9c0\uae08\uc740 \ucde8\ub4dd \ubaa9\uc801(\uc18c\uac01\uc774\ub0d0 \uc7ac\ub9e4\ub9e4\ub0d0)\uc5d0 \ub530\ub77c \ubc30\ub2f9\uc18c\ub4dd\uc138 \ub610\ub294 \uc591\ub3c4\uc18c\ub4dd\uc138\ub85c \uac08\ub9ac\uc9c0\ub9cc, \uac1c\uc815\uc548\uc740 \ubaa9\uc801\uacfc \uad00\uacc4\uc5c6\uc774 \ucde8\ub4dd \uc2dc\uc810\uc5d0 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