{"id":5320,"date":"2026-08-25T21:24:08","date_gmt":"2026-08-25T12:24:08","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5320"},"modified":"2026-09-11T06:53:14","modified_gmt":"2026-09-10T21:53:14","slug":"sangbeop-gaejeong-siheng-sigi","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sangbeop-gaejeong-siheng-sigi\/","title":{"rendered":"\uc0c1\ubc95 \uac1c\uc815 \uc2dc\ud589\uc77c, \ubc95\uc778\uc740 \uc5b8\uc81c\ubd80\ud130 \uc801\uc6a9\ub418\ub098 (2026)"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac1c\uc815\uc0c1\ubc95\uc740 \uc870\ubb38\ub9c8\ub2e4 \uc2dc\ud589\uc77c\uc774 \ub2e4\ub974\uc9c0\ub9cc, \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \ubbf8\ub9cc \ube44\uc0c1\uc7a5 \ubc95\uc778\uc774\ub77c\uba74 \uc9c0\uae08 \ubcfc \uac83\uc740 \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34 \ub450 \uac00\uc9c0\ubfd0\uc785\ub2c8\ub2e4.<\/strong> 2026\ub144 9\uc6d4 \ud604\uc7ac \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ud655\ub300\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc774\uace0, \ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uac15\ud654\ub294 2026\ub144 7\uc6d4 23\uc77c\ubd80\ud130 \uc2dc\ud589 \uc911\uc774\uba70, \uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ud655\ub300\ub294 2026\ub144 9\uc6d4 10\uc77c\ubd80\ud130, \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \ub4f1 \ub098\uba38\uc9c0\ub294 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc21c\uc11c\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uc2dc\ud589\uc77c 5\ub2e8\uacc4 \u2014 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc778 \uac83\uacfc \uc608\uc815\ub41c \uac83<\/strong><\/p>\n<ul>\n<li>\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ud655\ub300(\uc0c1\ubc95 \u00a7382\uc870\uc7583): 2025\ub144 7\uc6d4 22\uc77c \uc2dc\ud589, \ube44\uc0c1\uc7a5\uc744 \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac \uc801\uc6a9<\/li>\n<li>\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud6c4 1\ub144 \ub0b4 \uc18c\uac01 \uc758\ubb34(\uc0c1\ubc95 \u00a7341\uc870\uc7584): 2026\ub144 3\uc6d4 6\uc77c \uc2dc\ud589, \ube44\uc0c1\uc7a5\uc744 \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac \uc801\uc6a9<\/li>\n<li>\ub3c5\ub9bd\uc774\uc0ac \ube44\uc728 \ud655\ub300\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uc694\uac74 \uac15\ud654(\uc0c1\ubc95 \u00a7400\u00b7\u00a7542\uc870\uc7584\u00b78\u00b711\u00b712\u2463): 2026\ub144 7\uc6d4 23\uc77c \uc2dc\ud589, \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac \ud55c\uc815<\/li>\n<li>\uc9d1\uc911\ud22c\ud45c \uc2e4\uc9c8 \uc758\ubb34\ud654\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ud655\ub300(\uc0c1\ubc95 \u00a7542\uc870\uc7587\u2462\u00b712\u2461): 2026\ub144 9\uc6d4 10\uc77c \uc2dc\ud589, \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac \ud55c\uc815<\/li>\n<li>\ucd1d\ud68c \uc6b4\uc601 \uc815\ube44\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc2e0\uc124(\uc0c1\ubc95 \u00a7364\u00b7\u00a7368\u00b7\u00a7542\uc870\uc75814~16): 2027\ub144 1\uc6d4 1\uc77c \uc2dc\ud589 \uc608\uc815, \ucd1d\ud68c \uc6b4\uc601 \uaddc\uc815\uc740 \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\ub294 \uc0c1\uc7a5\ud68c\uc0ac \ud55c\uc815<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \ube44\uc0c1\uc7a5\uc774\ub77c\uace0 \uc804\ubd80 \ud574\ub2f9 \uc5c6\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ub3c5\ub9bd\uc774\uc0ac\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\uc740 \ub300\ubd80\ubd84 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840\uc774\uc9c0\ub9cc, \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4<\/li>\n<li>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub97c \uc5b4\uacbc\uc744 \ub54c\uc758 \uacfc\ud0dc\ub8cc\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub9cc \ub300\uc0c1\uc774\uc9c0\ub9cc, \uc18c\uac01 \uc758\ubb34 \uc790\uccb4\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778\ub3c4 \uc608\uc678 \uc5c6\uc774 \uc801\uc6a9\ub429\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 2026-09-10 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc0c1\ubc95\u00b7\uc0c1\ubc95 \uc2dc\ud589\ub839\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>\uac1c\uc815\uc0c1\ubc95 \uc2dc\ud589\uc77c \ub274\uc2a4\ub97c \uc811\ud558\uace0 <strong>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \uc5b8\uc81c\ubd80\ud130, \uc5b4\ub514\uae4c\uc9c0 \ud574\ub2f9\ub418\ub294\uc9c0<\/strong> \ud655\uc778\ud558\ub824\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uac00\uc5c5\uc2b9\uacc4\u00b7\uc9c0\ubd84\uc815\ub9ac \uacfc\uc815\uc5d0\uc11c <strong>\uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc5b4 \uc18c\uac01 \uc5ec\ubd80\uc640 \uc2dc\uc810<\/strong>\uc744 \ud310\ub2e8\ud574\uc57c \ud558\ub294 \uc624\ub108<\/li>\n<li>\uc0c1\uc7a5\uc744 \uc900\ube44 \uc911\uc774\uac70\ub098 \uc774\ubbf8 \uc0c1\uc7a5\ud55c \ubc95\uc778\uc5d0\uc11c <strong>\uc815\uad00\u00b7\uc774\uc0ac\ud68c \uc548\uac74 \uc815\ube44 \uc77c\uc815<\/strong>\uc744 \uc9dc\uc57c \ud558\ub294 \uc2e4\ubb34 \ub2f4\ub2f9\uc790<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uac19\uc740 &#8220;\uac1c\uc815\uc0c1\ubc95&#8221;\uc774\ub77c\ub3c4, \uc870\ubb38\ub9c8\ub2e4 \uc2dc\ud589\uc77c\uacfc \uc801\uc6a9 \ub300\uc0c1\uc774 \ub2e4 \ub2e4\ub985\ub2c8\ub2e4.<\/strong> 2025\ub144 7\uc6d4\ubd80\ud130 2027\ub144 1\uc6d4\uae4c\uc9c0 \uc138 \uac1c\uc758 \ubc95\ub960\uc774 \uc21c\uc11c\ub300\ub85c \uc0c1\ubc95\uc744 \uace0\ucce4\ub294\ub370, \ub274\uc2a4\ub294 &#8220;\uc0c1\ubc95 \uac1c\uc815&#8221;\uc774\ub77c\ub294 \ud55c \ub9c8\ub514\ub85c \ubb49\ub6b1\uadf8\ub824 \uc804\ub2ec\ud569\ub2c8\ub2e4. \ud638\uc548\uc774 \uc2e4\uc81c \uc0c1\ub2f4\uc5d0\uc11c \ubc1b\ub294 \uccab \uc9c8\ubb38\uc740 &#8220;\uadf8\ub798\uc11c \uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b8\uc81c\ubd80\ud130\uc778\uac00\uc694&#8221;\uc785\ub2c8\ub2e4. \uc2dc\ud589\uc77c\uc774 \ub2e4\uc12f \uac08\ub798\ub85c \uac08\ub9ac\uc9c0\ub9cc, \ub300\ubd80\ubd84\uc758 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0 \uc2e4\uc81c\ub85c \uac78\ub9ac\ub294 \uc870\ubb38\uc740 \ub450 \uac1c\ubfd0\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uac1c\uc815\uc0c1\ubc95 \uc2dc\ud589\uc77c\uc774 \uc65c \ud558\ub098\uac00 \uc544\ub2c8\ub77c \ub2e4\uc12f \uac1c\uc778\uac00<\/h2>\n<p><strong>\uc138 \uac1c\uc758 \uac1c\uc815 \ubc95\ub960\uc774 \uac01\uac01 \ubd80\uce59\uc5d0\uc11c \uc870\ubb38\ubcc4 \uc2dc\ud589\uc77c\uc744 \ub2e4\ub974\uac8c \uc815\ud588\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong> 2025\ub144 7\uc6d4 22\uc77c \uacf5\ud3ec\ub41c \ubc95\ub960 \uc81c20991\ud638, 2025\ub144 9\uc6d4 9\uc77c \uacf5\ud3ec\ub41c \ubc95\ub960 \uc81c21044\ud638, 2026\ub144 3\uc6d4 6\uc77c \uacf5\ud3ec\ub41c \ubc95\ub960 \uc81c21448\ud638\uac00 \uac01\uac01 \uc0c1\ubc95\uc744 \uace0\ucce4\uace0, \uadf8 \uacb0\uacfc \uc9c0\uae08 \uae30\uc900\uc73c\ub85c \uc2dc\ud589\uc77c\uc774 \ub2e4\uc12f \ub2e8\uacc4\ub85c \ub098\ub258\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc2dc\ud589\uc77c<\/th>\n<th>\uadfc\uac70 \ubc95\ub960<\/th>\n<th>\ud575\uc2ec \uc870\ubb38<\/th>\n<th>\ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub294\uac00<\/th>\n<th>\uc801\uc6a9 \ub300\uc0c1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025.7.22.<br \/>(\uc2dc\ud589 \uc911)<\/td>\n<td>\ubc95\ub960 \uc81c20991\ud638<\/td>\n<td>\u00a7382\uc870\uc7583<\/td>\n<td>\uc774\uc0ac\ub294 \ud68c\uc0ac\ubfd0 \uc544\ub2c8\ub77c \ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775\ub3c4 \ubcf4\ud638\u00b7\uacf5\ud3c9 \ub300\uc6b0<\/td>\n<td>\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2026.3.6.<br \/>(\uc2dc\ud589 \uc911)<\/td>\n<td>\ubc95\ub960 \uc81c21448\ud638<\/td>\n<td>\u00a7341\uc870\uc7583\u00b7341\uc870\uc7584<\/td>\n<td>\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud6c4 1\ub144 \ub0b4 \uc18c\uac01 \uc6d0\uce59(\uacbd\uc601\uc0c1 \ubaa9\uc801 \uc788\uc73c\uba74 \uc8fc\ucd1d \uc2b9\uc778\uc73c\ub85c \uc608\uc678)<\/td>\n<td>\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac<br \/>(\uacfc\ud0dc\ub8cc\ub294 \uc0c1\uc7a5\uc0ac\ub9cc)<\/td>\n<\/tr>\n<tr>\n<td>2026.7.23.<br \/>(\uc2dc\ud589 \uc911)<\/td>\n<td>\ubc95\ub960 \uc81c20991\ud638<\/td>\n<td>\u00a7400\u00b7542\uc870\uc7584\u00b78\u00b711\u00b712\u2463<\/td>\n<td>\ub3c5\ub9bd\uc774\uc0ac(\uad6c \uc0ac\uc678\uc774\uc0ac) \ube44\uc728 4\ubd84\uc758 1\u21923\ubd84\uc758 1 \uc0c1\ud5a5, \uac10\uc0ac\uc704\uc6d0\ud68c \uc694\uac74 \uac15\ud654<\/td>\n<td>\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1<br \/>\ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2026.9.10.<\/td>\n<td>\ubc95\ub960 \uc81c21044\ud638<\/td>\n<td>\u00a7542\uc870\uc7587\u2462\u00b7542\uc870\uc75812\u2461<\/td>\n<td>\uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uae08\uc9c0(\uc2e4\uc9c8 \uc758\ubb34\ud654), \uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ucd5c\uc18c 1\uba85\u21922\uba85 \ud655\ub300<\/td>\n<td>\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1<br \/>\ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2027.1.1.<br \/>(\uc2dc\ud589 \uc608\uc815)<\/td>\n<td>\ubc95\ub960 \uc81c20991\ud638\u00b721448\ud638<\/td>\n<td>\u00a7364\u00b7368\u00b7542\uc870\uc75814~16<\/td>\n<td>\ucd1d\ud68c \uc18c\uc9d1\u00b7\uc804\uc790\ubb38\uc11c \uc758\uacb0\uad8c\ud589\uc0ac \uc815\ube44, \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\u00b7\uc2e0\ud0c1\ubc29\uc2dd \uc790\uae30\uc8fc\uc2dd\ucde8\ub4dd \uc2e0\uc124<\/td>\n<td>\ucd1d\ud68c \uaddc\uc815=\ubaa8\ub4e0 \ud68c\uc0ac<br \/>\uc804\uc790\uc8fc\ucd1d=\uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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_siheng_timeline.png\" alt=\"2025\ub144 7\uc6d4 22\uc77c\ubd80\ud130 2027\ub144 1\uc6d4 1\uc77c\uae4c\uc9c0 \uc0c1\ubc95 \uac1c\uc815 \uc2dc\ud589\uc77c 5\ub2e8\uacc4\uc640 \uc801\uc6a9 \ub300\uc0c1\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ud0c0\uc784\ub77c\uc778\" class=\"wp-image-5322\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_siheng_timeline.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_siheng_timeline-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_siheng_timeline-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/A_siheng_timeline-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \ubc95\ub960 \uc81c20991\ud638(2025.7.22.)\u00b7\uc81c21044\ud638(2025.9.9.)\u00b7\uc81c21448\ud638(2026.3.6.) \uac01 \ubd80\uce59 \uc2dc\ud589\uc77c<\/figcaption><\/figure>\n<h2>\uc9c0\uae08 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc778 \uac1c\uc815\uc740 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p><strong>2026\ub144 9\uc6d4 \ud604\uc7ac \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uc870\ubb38\uc740 \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ud655\ub300\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/strong> \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0\ub294 \ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uac15\ud654\uac00 \ub354\ud574\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc0ac \ucda9\uc2e4\uc758\ubb34 \ud655\ub300\uc758 \uc801\uc6a9 \ubc94\uc704<\/h3>\n<p>\uc774\uc0ac\ub294 \ud68c\uc0ac\ubfd0 \uc544\ub2c8\ub77c \ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uace0 \uc804\uccb4 \uc8fc\uc8fc\ub97c \uacf5\ud3c9\ud558\uac8c \ub300\uc6b0\ud574\uc57c \ud558\uba70, \uc774 \uc758\ubb34\ub294 \ube44\uc0c1\uc7a5 \uac00\uc871\ubc95\uc778\uc758 \uc774\uc0ac\uc5d0\uac8c\ub3c4 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac1c\uc815 \uc804\uc5d0\ub294 \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34\uac00 &#8220;\ud68c\uc0ac&#8221;\ub9cc\uc744 \ud5a5\ud588\ub294\ub370, \uc774\uc81c\ub294 &#8220;\ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775 \ubcf4\ud638&#8221;\uc640 &#8220;\uc804\uccb4 \uc8fc\uc8fc\uc758 \uacf5\ud3c9\ud55c \ub300\uc6b0&#8221;\uac00 \uc870\ubb38\uc5d0 \uba85\uc2dc\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95 \u00a7382\uc870\uc7583(\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ub4f1)<\/strong> \u2014 2025.7.22. \uc2dc\ud589<\/summary>\n<p>\u2460 \uc774\uc0ac\ub294 \ubc95\ub839\uacfc \uc815\uad00\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud68c\uc0ac \ubc0f \uc8fc\uc8fc\ub97c \uc704\ud558\uc5ec \uadf8 \uc9c1\ubb34\ub97c \ucda9\uc2e4\ud558\uac8c \uc218\ud589\ud558\uc5ec\uc57c \ud55c\ub2e4. \u2461 \uc774\uc0ac\ub294 \uadf8 \uc9c1\ubb34\ub97c \uc218\ud589\ud568\uc5d0 \uc788\uc5b4 \ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ubcf4\ud638\ud558\uc5ec\uc57c \ud558\uace0, \uc804\uccb4 \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \uacf5\ud3c9\ud558\uac8c \ub300\uc6b0\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ube44\uc0c1\uc7a5 \uac00\uc871\ubc95\uc778\uc774\ub77c\ub3c4 \uc774\uc0ac\uac00 \uc18c\uc218\uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ub4f1\ud55c\uc2dc\ud55c \ucc44 \uc758\uc0ac\uacb0\uc815\uc744 \ud558\uba74 \uc774 \uc870\ubb38\uc774 \ud310\ub2e8 \uadfc\uac70\ub85c \uc4f0\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\uc640 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc758 \ucc28\uc774<\/h3>\n<p>\uc790\uae30\uc8fc\uc2dd\uc740 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc548\uc5d0 \uc18c\uac01\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc774\uace0 \uc774 \uc758\ubb34\ub294 \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\uc9c0\ub9cc, \uc704\ubc18 \uc2dc \uacfc\ud0dc\ub8cc(\uc0c1\ubc95 \u00a7635\uc870\u24629\u00b710\ud638)\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub9cc \ub300\uc0c1\uc785\ub2c8\ub2e4. 2026\ub144 3\uc6d4 6\uc77c \uc2dc\ud589\ub41c \uc0c1\ubc95 \u00a7341\uc870\uc7584\uc758 \uc18c\uac01 \uc2dc\ud55c\uacfc \uc608\uc678 \uc0ac\uc720\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 \uc790\uc138\ud788 \ub2e4\ub918\uc73c\ubbc0\ub85c \uc774 \uae00\uc5d0\uc11c\ub294 \ud575\uc2ec\ub9cc \uc9da\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uacfc \uc18c\uac01 \uc758\ubb34 \ub300\uc0c1\uc740 \ub2e4\ub985\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4 \uc18c\uac01\ud558\uc9c0 \uc54a\uc73c\uba74 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\ub294\ub370, \uc774 \uacfc\ud0dc\ub8cc\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub9cc \ub300\uc0c1\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc18c\uac01 \uc758\ubb34 \uc790\uccb4(\u00a7341\uc870\uc7584\u2460)\ub294 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uc77c\ubc18 \uaddc\uc815\uc785\ub2c8\ub2e4. &#8220;\uc6b0\ub9ac\ub294 \ube44\uc0c1\uc7a5\uc774\ub77c \uacfc\ud0dc\ub8cc\uac00 \uc5c6\uc73c\ub2c8 \uc758\ubb34\ub3c4 \uc5c6\ub2e4&#8221;\ub294 \ud310\ub2e8\uc740 \uc870\ubb38\uc744 \ud63c\ub3d9\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h3>\ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uac15\ud654(2026\ub144 7\uc6d4 23\uc77c \uc2dc\ud589)\uc758 \uc801\uc6a9 \ub300\uc0c1<\/h3>\n<p>2026\ub144 7\uc6d4 23\uc77c\ubd80\ud130 \uc2dc\ud589 \uc911\uc778 \uac1c\uc815\uc740 \ub300\ubd80\ubd84 \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840(\uc0c1\ubc95 \u00a7542\uc870\uc758X)\uc5d0 \ubab0\ub824 \uc788\uace0, \uadf8\uc911\uc5d0\uc11c\ub3c4 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1\uc778 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0 \ud55c\uc815\ub429\ub2c8\ub2e4. \ub3c5\ub9bd\uc774\uc0ac(\uac1c\uc815 \uc804 \uba85\uce6d\uc740 \uc0ac\uc678\uc774\uc0ac) \ube44\uc728\uc774 \uc774\uc0ac \ucd1d\uc218\uc758 4\ubd84\uc758 1 \uc774\uc0c1\uc5d0\uc11c 3\ubd84\uc758 1 \uc774\uc0c1\uc73c\ub85c \uc62c\ub77c\uac14\uace0, \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \ub3c5\ub9bd\uc774\uc0ac\ub97c 3\uba85 \uc774\uc0c1, \uc774\uc0ac \ucd1d\uc218\uc758 \uacfc\ubc18\uc73c\ub85c \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95\uc2dc\ud589\ub839 \u00a737\u2460(\uac10\uc0ac\uc704\uc6d0\ud68c \uc124\uce58\uc758\ubb34 \ub300\uc0c1)<\/strong> \u2014 &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac&#8221;\uc758 \uae30\uc900<\/summary>\n<p>\ubc95 \uc81c542\uc870\uc75811\uc81c1\ud56d\uc5d0\uc11c &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac&#8221;\ub780 \ucd5c\uadfc \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \ud604\uc7ac\uc758 \uc790\uc0b0\ucd1d\uc561\uc774 2\uc870\uc6d0 \uc774\uc0c1\uc778 \uc0c1\uc7a5\ud68c\uc0ac\ub97c \ub9d0\ud55c\ub2e4(\ubd80\ub3d9\uc0b0\ud22c\uc790\ud68c\uc0ac\u00b7\uacf5\uacf5\uae30\uad00 \ub4f1 \uc77c\ubd80 \uc81c\uc678). \ub3c5\ub9bd\uc774\uc0ac \ube44\uc728 \uc0c1\ud5a5(\u00a7542\uc870\uc7588\u2460 \ub2e8\uc11c)\uc758 \ub300\uc0c1 \uae30\uc900(\uc2dc\ud589\ub839 \u00a734\u2461)\ub3c4 \ub3d9\uc77c\ud558\uac8c \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 &#8220;\uc0c1\uc7a5\ud68c\uc0ac&#8221;\ub77c\ub294 \ub9d0\ub9cc \ubcf4\uace0 \ub118\uaca8\uc9da\uc73c\uba74 \uc548 \ub429\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc0c1\uc7a5\ud68c\uc0ac\ub77c\ub294 \ub9d0\ub9cc \ubbff\uace0 \ub118\uacbc\ub2e4\uac00 \ub418\ub808 \ub300\uc0c1\uc774 \uc544\ub2cc \uaddc\uc815\uc744 \uc900\ube44\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc7a5\ud68c\uc0ac\ub77c\uace0 \ud574\uc11c \uc804\ubd80 \uc774 \uac15\ud654\ub41c \uaddc\uc815\uc758 \ub300\uc0c1\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \ubbf8\ub9cc\uc778 \ucf54\uc2a4\ub2e5\u00b7\ucf54\ub125\uc2a4 \uc0c1\uc7a5\uc0ac\ub294 \uc774\ubc88 \uac1c\uc815\uc758 \uc0c1\ub2f9 \ubd80\ubd84\uc5d0\uc11c \ube60\uc838 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \ube44\uc0c1\uc7a5 \ubc95\uc778\uc774 \uc0c1\uc7a5\uc744 \uc900\ube44\ud558\uace0 \uc788\ub2e4\uba74, \uc0c1\uc7a5 \uc774\ud6c4 \uc790\uc0b0\ucd1d\uc561\uc774 2\uc870\uc6d0\uc5d0 \uc774\ub974\ub294 \uc2dc\uc810\uc744 \ubbf8\ub9ac \uac00\uc815\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>2026\ub144 9\uc6d4\uacfc 2027\ub144 1\uc6d4, \ubb34\uc5c7\uc774 \uc0c8\ub85c \uc2dc\ud589\ub418\ub294\uac00<\/h2>\n<p><strong>2026\ub144 9\uc6d4 10\uc77c\uc5d0\ub294 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc758 \uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ud655\ub300\uac00, 2027\ub144 1\uc6d4 1\uc77c\uc5d0\ub294 \ucd1d\ud68c \uc6b4\uc601 \uc815\ube44(\ubaa8\ub4e0 \ud68c\uc0ac)\uc640 \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c(\uc0c1\uc7a5\ud68c\uc0ac)\uac00 \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/strong> \ub450 \uc2dc\ud589\uc77c \ubaa8\ub450 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc0c8\ub85c \uc694\uad6c\ud558\ub294 \uac83\uc740 \uac70\uc758 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ud655\ub300(2026\ub144 9\uc6d4 10\uc77c)<\/h3>\n<p>\ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uac00 \uc815\uad00\uc73c\ub85c \uc9d1\uc911\ud22c\ud45c\ub97c \ubc30\uc81c\ud558\ub294 \uac83 \uc790\uccb4\uac00 \uae08\uc9c0\ub418\uace0, \uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\ub3c4 \uc815\uad00\uc5d0\uc11c \uc815\ud560 \uc218 \uc788\ub294 \ucd5c\uc18c \uc778\uc6d0\uc774 1\uba85\uc5d0\uc11c 2\uba85\uc73c\ub85c \ub298\uc5b4\ub0a9\ub2c8\ub2e4. \ub450 \uc870\ubb38 \ubaa8\ub450 \ubc95\ub960 \uc81c21044\ud638(2025\ub144 9\uc6d4 9\uc77c \uacf5\ud3ec)\uc758 \ubd80\uce59\uc5d0 \ub530\ub77c \uacf5\ud3ec \ud6c4 1\ub144\uc774 \uacbd\uacfc\ud55c 2026\ub144 9\uc6d4 10\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uba70, \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0 \ud55c\uc815\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc758\ubb34 \uac1c\ucd5c \ub300\uc0c1(2027\ub144 1\uc6d4 1\uc77c)<\/h3>\n<p>2027\ub144 1\uc6d4 1\uc77c \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc758\ubb34 \uac1c\ucd5c \ub300\uc0c1\uc740 \uc0c1\ubc95 \uc2dc\ud589\ub839 \u00a742\uc870\uc7582\uc5d0 \ub530\ub77c <strong>\ucd5c\uadfc \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1\uc778 \uc0c1\uc7a5\ud68c\uc0ac<\/strong>\uc785\ub2c8\ub2e4(2026\ub144 7\uc6d4 21\uc77c \uc2e0\uc124, 2027\ub144 1\uc6d4 1\uc77c \uc2dc\ud589 \u00b7 2026-09-08 \ud655\uc778). \ube44\uc0c1\uc7a5 \ubc95\uc778\uacfc \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \ubbf8\ub9cc \uc0c1\uc7a5\ud68c\uc0ac\ub294 \uc758\ubb34 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uac19\uc740 \ub0a0 \uc2dc\ud589\ub418\ub294 \ucd1d\ud68c \uc6b4\uc601 \uc870\ubb38(\u00a7364 \uc18c\uc9d1\uc9c0, \u00a7368 \uc804\uc790\ubb38\uc11c \uc758\uacb0\uad8c\ud589\uc0ac)\uc740 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \ubb34\uad00\ud55c \uc77c\ubc18 \uaddc\uc815\uc774\uc9c0\ub9cc \uc2e4\ubb34 \uc601\ud5a5\uc740 \uc81c\ud55c\uc801\uc785\ub2c8\ub2e4. \ucd1d\ud68c\ub97c \uc18c\uc9d1\uc9c0\uc5d0\uc11c \uc9c1\uc811 \uac1c\ucd5c\ud558\ub294 \uc6d0\uce59\uc744 \uc7ac\ud655\uc778\ud558\uace0, \uc758\uacb0\uad8c \ub300\ub9ac\ud589\uc0ac \uc2dc \uc11c\uba74 \uc678\uc5d0 \uc804\uc790\ubb38\uc11c \uc81c\ucd9c\uc744 \ud5c8\uc6a9\ud558\ub294 \uc815\ub3c4\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc0c1\uc7a5(\uc608\uc815) \ubc95\uc778\uc774 \ucc59\uae38 \uc21c\uc11c<\/strong><\/p>\n<p>\uc790\uc0b0\ucd1d\uc561\uc774 2\uc870\uc6d0\uc5d0 \uac00\uae5d\uac70\ub098 \uc774\ubbf8 \ub118\uae34 \uc0c1\uc7a5\ud68c\uc0ac\ub77c\uba74, 2026\ub144 9\uc6d4 10\uc77c \uc9d1\uc911\ud22c\ud45c\u00b7\ubd84\ub9ac\uc120\ucd9c \uaddc\uc815\uc744 \uc6b0\uc120 \ud655\uc778\ud558\uace0 \uc815\uad00\uc5d0 \uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uc870\ud56d\uc774 \ub0a8\uc544 \uc788\ub294\uc9c0\ubd80\ud130 \uc810\uac80\ud569\ub2c8\ub2e4. \uadf8\ub2e4\uc74c\uc774 2027\ub144 1\uc6d4 1\uc77c \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc900\ube44\uc785\ub2c8\ub2e4. \uc21c\uc11c\ub97c \uc774\ub807\uac8c \ub450\uba74 \uc2dc\ud589\uc77c\ub9c8\ub2e4 \ub2e4\uc2dc \uacc4\uc0b0\ud560 \uc77c\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ube44\uc0c1\uc7a5 \uc911\uc18c\ubc95\uc778\uacfc \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc758 \uc900\ube44 \ud56d\ubaa9 \ube44\uad50<\/h2>\n<p>\uac19\uc740 \uac1c\uc815\uc0c1\ubc95\uc774\ub77c\ub3c4 \ud68c\uc0ac \uaddc\ubaa8\uc640 \uc0c1\uc7a5 \uc5ec\ubd80\uc5d0 \ub530\ub77c \uc2e4\uc81c\ub85c \ud574\ub2f9\ub418\ub294 \uc870\ubb38\uc774 \uc644\uc804\ud788 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. <strong>\uc801\uc6a9 \uc804\uc81c: \uc544\ub798\ub294 \uc774\ubc88 \uac1c\uc815\uc5d0 \ud55c\uc815\ud55c \ube44\uad50\uc785\ub2c8\ub2e4. \uc815\uad00\uc5d0 \uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uc870\ud56d\uc774 \ub0a8\uc544 \uc788\ub294\uc9c0, \uc790\uae30\uc8fc\uc2dd \ubcf4\uc720\ubd84\uc774 \uc788\ub294\uc9c0\uc5d0 \ub530\ub77c \uc2e4\uc81c \ud574\uc57c \ud560 \uc77c\uc774 \uac08\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ube44\uc0c1\uc7a5 \uac00\uc871\ubc95\uc778(\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \ubbf8\ub2ec)<\/th>\n<th>\uc0c1\uc7a5\ud68c\uc0ac(\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc774\uc0ac\ucda9\uc2e4\uc758\ubb34(\u00a7382\uc870\uc7583)<\/td>\n<td>\uc801\uc6a9(2025.7.22.~)<\/td>\n<td>\uc801\uc6a9(2025.7.22.~)<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34(\u00a7341\uc870\uc7584)<\/td>\n<td>\uc801\uc6a9, \uacfc\ud0dc\ub8cc\ub294 \uc81c\uc678(2026.3.6.~)<\/td>\n<td>\uc801\uc6a9, \uacfc\ud0dc\ub8cc \ub300\uc0c1(2026.3.6.~)<\/td>\n<\/tr>\n<tr>\n<td>\ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uac15\ud654(\u00a7542\uc870\uc7588\u00b711)<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uc801\uc6a9(2026.7.23.~)<\/td>\n<\/tr>\n<tr>\n<td>\uc9d1\uc911\ud22c\ud45c\u00b7\ubd84\ub9ac\uc120\ucd9c \ud655\ub300(\u00a7542\uc870\uc7587\u00b712)<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uc801\uc6a9(2026.9.10.~)<\/td>\n<\/tr>\n<tr>\n<td>\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c(\u00a7542\uc870\uc75814~16)<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uc801\uc6a9(2027.1.1.~, \uc77c\ubd80 \uc758\ubb34 \uac1c\ucd5c)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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_bigyo_worked.png\" alt=\"\uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\u00b7\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \ube44\uc0c1\uc7a5 \uac00\uc871\ubc95\uc778\uacfc \uc0c1\uc7a5\ud68c\uc0ac \ubaa8\ub450 \uc801\uc6a9\ub418\uace0, \ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\ubd84\ub9ac\uc120\ucd9c\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\ub294 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0\ub9cc \uc801\uc6a9\ub428\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ub300\ube44\ud45c\" class=\"wp-image-5323\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_bigyo_worked.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_bigyo_worked-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_bigyo_worked-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/08\/B_bigyo_worked-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc801\uc6a9 \uc804\uc81c: \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac \uae30\uc900 = \ucd5c\uadfc \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1(\uc0c1\ubc95\uc2dc\ud589\ub839 \u00a737\uc870\u2460\u00b7\u00a734\uc870\u2461)<\/figcaption><\/figure>\n<p>\ube44\uc0c1\uc7a5 \uac00\uc871\ubc95\uc778\uc774 \uc2e4\uc81c\ub85c \ucc59\uaca8\uc57c \ud560 \uac83\uc740 \ub450 \uac00\uc9c0\ub85c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uc774\uc0ac\uac00 \ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ub4f1\ud55c\uc2dc\ud55c \uc758\uc0ac\uacb0\uc815\uc744 \ud558\uace0 \uc788\uc9c0\ub294 \uc54a\uc740\uc9c0, \uadf8\ub9ac\uace0 \uac00\uc218\uae08 \uc815\ub9ac\ub098 \uc2b9\uacc4 \uacfc\uc815\uc5d0\uc11c \ucde8\ub4dd\ud574 \ub454 \uc790\uae30\uc8fc\uc2dd\uc774 \uc788\ub2e4\uba74 \uc18c\uac01 \uc2dc\ud55c\uacfc \uc608\uc678 \uc694\uac74(\uacbd\uc601\uc0c1 \ubaa9\uc801\uc73c\ub85c \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc740 \uc790\uae30\uc8fc\uc2dd\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d)\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc815\uad00\uc815\ube44\ub294 \uc9c0\uae08\ubd80\ud130 \uc900\ube44\ud574\ub3c4 \ub2a6\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n<p>\uc0c1\ub2f4\uc2e4\uc5d0\uc11c \ube44\uc0c1\uc7a5 \ubc95\uc778 \ub300\ud45c\ub2d8\ub4e4\uaed8\uc11c \ub274\uc2a4\ub97c \ubcf4\uace0 \ubb3c\uc73c\uc2dc\ub294 \uac83\uc740 \ub300\uac1c &#8220;\uc6b0\ub9ac\ub3c4 \uc815\uad00\uc744 \ubc14\uafd4\uc57c \ud558\ub290\ub0d0&#8221;\uc778\ub370, \ube44\uc0c1\uc7a5 \ubc95\uc778\uc774 \ub35c\ucee5 \uc815\uad00\ubd80\ud130 \uc190\ub308 \uc77c\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uac00 \uc544\ub2c8\ub354\ub77c\ub3c4, \uc774\uc0ac\ud68c\u00b7\uc8fc\uc8fc\ucd1d\ud68c \uc6b4\uc601 \uc870\ud56d\uc774 \uc624\ub798\ub41c \uc815\uad00\uc744 \uadf8\ub300\ub85c \uc4f0\uace0 \uc788\ub294 \ubc95\uc778\uc774 \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775 \ubcf4\ud638 \uc758\ubb34\uac00 \uc870\ubb38\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uae08, \uc774\uc0ac\ud68c \uc758\uc0ac\ub85d\uc5d0 \uc18c\uc218\uc8fc\uc8fc \uc774\uc775\uc744 \uc5b4\ub5bb\uac8c \uace0\ub824\ud588\ub294\uc9c0 \ub0a8\uaca8 \ub450\ub294 \uac83\uc774 \uc774\ud6c4 \ubd84\uc7c1\uc744 \uc904\uc774\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc815\ub9ac \u2014 \uac1c\uc815\uc0c1\ubc95 \ub300\uc751\uc740 \ubb34\uc5c7\ubd80\ud130 \uc2dc\uc791\ud558\ub294\uac00<\/h2>\n<p><strong>\uac1c\uc815\uc0c1\ubc95 \ub300\uc751\uc758 \uccab \ub2e8\uacc4\ub294 \uc6b0\ub9ac \ud68c\uc0ac\uac00 \ub2e4\uc12f \ub2e8\uacc4 \uc2dc\ud589\uc77c \uc911 \uc5b4\ub514\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc774\uace0, \uadf8\ub2e4\uc74c\uc740 \uc2dc\ud589\uc77c\uc774 \uc9c0\ub09c \uc870\ubb38\ubd80\ud130 \uc21c\uc11c\ub300\ub85c \uc810\uac80\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong> \ube44\uc0c1\uc7a5 \uc911\uc18c\ubc95\uc778\uc774\ub77c\uba74 \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34 \ub450 \uac00\uc9c0\ub9cc \uba3c\uc800 \ud655\uc778\ud558\uba74 \ub418\uace0, \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ub77c\uba74 \ub0a8\uc740 \uc2dc\ud589\uc77c(2026.9.10.\u00b72027.1.1.)\uae4c\uc9c0 \ubbf8\ub9ac \uc77c\uc815\uc744 \uc9dc \ub46c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\ud68c\uc0ac\uc758 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \uc790\uc0b0\ucd1d\uc561\uc744 \uba3c\uc800 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uae30\uc900(\uc0c1\ubc95\uc2dc\ud589\ub839 \u00a737\u2460\u00b7\u00a734\u2461)\uc774 \uc801\uc6a9 \ub300\uc0c1\uc744 \uac00\ub974\ub294 \ubd84\uae30\uc810\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd \ud604\ud669\uc744 \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/strong> \ucde8\ub4dd\uc77c\uacfc \ucde8\ub4dd \ubaa9\uc801\uc744 \ud655\uc778\ud574 \uc18c\uac01 \uc2dc\ud55c\uacfc \uc608\uc678 \uc694\uac74 \ud574\ub2f9 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc774\uc0ac\ud68c\u00b7\uc8fc\uc8fc\ucd1d\ud68c \uc6b4\uc601 \uad00\ub828 \uc815\uad00 \uc870\ud56d\uc744 \uc810\uac80\ud569\ub2c8\ub2e4.<\/strong> \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uc870\ud56d\uc774 \ub0a8\uc544 \uc788\ub294\uc9c0, \uadf8 \ubc16\uc758 \ubc95\uc778\uc740 \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\ub97c \ubc18\uc601\ud55c \uc758\uc0ac\uacb0\uc815 \uc808\ucc28\ub97c \uac16\ucd94\uace0 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ub294 2026\ub144 9\uc6d4 10\uc77c\u00b72027\ub144 1\uc6d4 1\uc77c \uc77c\uc815\uc744 \uc774\uc0ac\ud68c \uc548\uac74\uc73c\ub85c \ubbf8\ub9ac \uc62c\ub9bd\ub2c8\ub2e4.<\/strong> \uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc900\ube44\uc5d0\ub294 \uc2dc\uac04\uc774 \uac78\ub9bd\ub2c8\ub2e4.<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<ul>\n<li><strong>\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \ubbf8\ub9cc \ube44\uc0c1\uc7a5 \ubc95\uc778\uc774\ub77c\uba74 \u2192 \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34 \ub450 \uc870\ubb38\ub9cc \uc810\uac80\ud558\uba74 \ub418\uace0, \uc815\uad00\uc744 \uc11c\ub458\ub7ec \uace0\uce60 \uc774\uc720\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong> \uc790\uae30\uc8fc\uc2dd\uc774 \uc788\ub2e4\uba74 \ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144 \uc2dc\ud55c\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \uc0c1\uc7a5\ud68c\uc0ac\ub77c\uba74 \u2192 2026\ub144 9\uc6d4 10\uc77c \uc9d1\uc911\ud22c\ud45c\u00b7\ubd84\ub9ac\uc120\ucd9c, 2027\ub144 1\uc6d4 1\uc77c \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \ub450 \uc2dc\ud589\uc77c\uc774 \uc548\uac74 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/strong> \uc815\uad00\uc758 \uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uc870\ud56d\ubd80\ud130 \ud655\uc778\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\uacbd\uacc4\uc120\uc740 \ucd5c\uadfc \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0\uc785\ub2c8\ub2e4.<\/strong> \uc0c1\uc7a5\uc744 \uc900\ube44\ud558\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc740 \uc0c1\uc7a5 \ub4a4 \uc774 \uae30\uc900\uc5d0 \ub2ff\ub294 \uc2dc\uc810\uc744 \uac00\uc815\ud574 \uc815\uad00\u00b7\uc774\uc0ac\ud68c \uad6c\uc131\uc744 \ubbf8\ub9ac \ub9de\ucdb0 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uc2dc\ud589\uc77c\uacfc \uc900\ube44\ud560 \uc870\uce58\ub97c, \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc815\ub9ac\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<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uac1c\uc815\uc0c1\ubc95\uc740 \uc815\ud655\ud788 \uc5b8\uc81c\ubd80\ud130 \ub2e4 \uc2dc\ud589\ub418\ub098\uc694?<\/summary>\n<p>\ud55c \ubc88\uc5d0 \uc2dc\ud589\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\ub294 2025\ub144 7\uc6d4 22\uc77c, \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 2026\ub144 3\uc6d4 6\uc77c\ubd80\ud130 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc774\uace0, \ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c \uac15\ud654\ub294 2026\ub144 7\uc6d4 23\uc77c, \uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c \ud655\ub300\ub294 2026\ub144 9\uc6d4 10\uc77c, \ucd1d\ud68c \uc6b4\uc601\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uad00\ub828 \uc870\ubb38\uc740 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc21c\uc11c\ub300\ub85c \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ube44\uc0c1\uc7a5 \uc911\uc18c\ubc95\uc778\uc740 \uc774\ubc88 \uac1c\uc815\uacfc \uad00\ub828\uc774 \uc5c6\ub098\uc694?<\/summary>\n<p>\ub300\ubd80\ubd84 \uad00\ub828\uc774 \uc5c6\uc9c0\ub9cc \uc804\ubd80\ub294 \uc544\ub2d9\ub2c8\ub2e4. \ub3c5\ub9bd\uc774\uc0ac\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\ub294 \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0 \ud55c\uc815\ub418\uc9c0\ub9cc, \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ud655\ub300\uc640 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc0c1\uc7a5 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc73c\uba74 \uc9c0\uae08 \ub2f9\uc7a5 \uc18c\uac01\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uc6d0\uce59\uc740 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4 \uc18c\uac01\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc784\uc9c1\uc6d0 \ubcf4\uc0c1\uc774\ub098 \uc6b0\ub9ac\uc0ac\uc8fc\uc81c\ub3c4 \ub4f1 \ubc95\uc5d0\uc11c \uc815\ud55c \uc0ac\uc720\uac00 \uc788\uc5b4 \uc790\uae30\uc8fc\uc2dd\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d\uc744 \uc138\uc6cc \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc73c\uba74 \uc608\uc678\uc801\uc73c\ub85c \ubcf4\uc720\u00b7\ucc98\ubd84\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\uc138\ud55c \uc18c\uac01 \uc2dc\ud55c\uacfc \uacbd\uacfc\uc870\uce58\ub294 \uc790\uc0ac\uc8fc \uc18c\uac01 \uc758\ubb34\ud654 \uc815\ub9ac \uae00\uc5d0\uc11c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\uc778\uc9c0\ub294 \uc5b4\ub5bb\uac8c \ud655\uc778\ud558\ub098\uc694?<\/summary>\n<p>\ucd5c\uadfc \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \ud604\uc7ac \uc790\uc0b0\ucd1d\uc561\uc774 2\uc870\uc6d0 \uc774\uc0c1\uc778 \uc0c1\uc7a5\ud68c\uc0ac\uc778\uc9c0\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4(\uc0c1\ubc95\uc2dc\ud589\ub839 \u00a737\u2460\u00b7\u00a734\u2461). \uc774 \uae30\uc900\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc73c\uba74 \ub3c5\ub9bd\uc774\uc0ac \ud655\ub300\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uc758\ubb34 \uc870\ud56d\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc815\uad00\uc740 \uc5b8\uc81c\uae4c\uc9c0 \uc815\ube44\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\ubc95\uc5d0\uc11c \uc815\uad00\uc815\ube44 \uc790\uccb4\uc758 \ubcc4\ub3c4 \uae30\ud55c\uc744 \ub450\uace0 \uc788\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc2dc\ud589\uc77c\uc774 \uc9c0\ub09c \uc870\ubb38\uacfc \uc815\uad00 \ub0b4\uc6a9\uc774 \uc5b4\uae0b\ub098 \uc788\uc73c\uba74 \uadf8 \uc2dc\uc810\ubd80\ud130 \uac1c\uc815 \uaddc\uc815\uc774 \uc6b0\uc120 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ub294 2026\ub144 9\uc6d4 10\uc77c \uc9d1\uc911\ud22c\ud45c \ubc30\uc81c \uc870\ud56d \uc0ad\uc81c \uc5ec\ubd80\ubd80\ud130, \uadf8 \uc678 \ubc95\uc778\uc740 \uc774\uc0ac\ud68c \uc6b4\uc601 \uc808\ucc28 \uc815\ube44\ubd80\ud130 \ud655\uc778\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uc0c1\ubc95\uc0c1 \ud68c\uc0ac \uc124\ub9bd\u00b7\uc870\uc9c1 \uc815\ube44 \uc808\ucc28\ub97c \ubc95\uc778\uc804\ud658 \ub2e8\uacc4\uc5d0\uc11c\ubd80\ud130 \uc810\uac80\ud558\uace0 \uc2f6\ub2e4\uba74 <a href=\"https:\/\/hoantax.co.kr\/insights\/beobin-jeonhwan-3-bangsik\/\">\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658 3\ubc29\uc2dd \ube44\uad50, \ud3ec\uad04\uc591\uc218\ub3c4\u00b7\ud604\ubb3c\ucd9c\uc790<\/a>\uc5d0\uc11c, \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\uc758 \uc18c\uac01 \uc2dc\ud55c\u00b7\uc608\uc678 \uc694\uac74\uc744 \uc790\uc138\ud788 \ud655\uc778\ud558\uace0 \uc2f6\ub2e4\uba74 <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 \ub354 \ud655\uc778\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\ubc95 \u00a7382\uc870\uc7583(\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ub4f1): law.go.kr, \ubc95\ub960 \uc81c20991\ud638(2025.7.22. \uacf5\ud3ec) \ubd80\uce59 \uc81c1\uc870 \ub2e8\uc11c(\uacf5\ud3ec\ud55c \ub0a0 \uc2dc\ud589) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7341\uc870\uc7583\u00b7\u00a7341\uc870\uc7584(\uc790\uae30\uc8fc\uc2dd\uc758 \uad8c\ub9ac\uc81c\ud55c\u00b7\uc18c\uac01\uc758\ubb34 \ub4f1)\u00b7\u00a7635\uc870\u24629\u00b710\ud638(\uacfc\ud0dc\ub8cc): law.go.kr, \ubc95\ub960 \uc81c21448\ud638(2026.3.6. \uacf5\ud3ec) \ubd80\uce59 \uc81c1\uc870 \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7400\u00b7\u00a7542\uc870\uc7584\u00b7\u00a7542\uc870\uc7588\u00b7\u00a7542\uc870\uc75811\u00b7\u00a7542\uc870\uc75812\u2463(\ub3c5\ub9bd\uc774\uc0ac\u00b7\uac10\uc0ac\uc704\uc6d0\ud68c): law.go.kr, \ubc95\ub960 \uc81c20991\ud638 \ubd80\uce59 \uc81c1\uc870 \ubcf8\ubb38(\uacf5\ud3ec \ud6c4 1\ub144, 2026.7.23. \uc2dc\ud589) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7542\uc870\uc7587\u2462\u00b7\u00a7542\uc870\uc75812\u2461(\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c): law.go.kr, \ubc95\ub960 \uc81c21044\ud638(2025.9.9. \uacf5\ud3ec) \ubd80\uce59 \uc81c1\uc870(\uacf5\ud3ec \ud6c4 1\ub144 \uacbd\uacfc, 2026.9.10. \uc2dc\ud589) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7364\u00b7\u00a7368\u00b7\u00a7542\uc870\uc75814~16(\ucd1d\ud68c \uc6b4\uc601\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c): law.go.kr, \ubc95\ub960 \uc81c20991\ud638\u00b7\uc81c21448\ud638 \ubd80\uce59(2027.1.1. \uc2dc\ud589) \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10)<br \/>\n\u00b7 \uc0c1\ubc95\uc2dc\ud589\ub839 \u00a734\u2461\u00b7\u00a737\u2460(\ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac \uae30\uc900: \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1): law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-08-10, \uc7ac\ub300\uc870 2026-09-08)<br \/>\n\u00b7 \uc0c1\ubc95\uc2dc\ud589\ub839 \u00a742\uc870\uc7582(\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\ub97c \uac1c\ucd5c\ud574\uc57c \ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac): \uc790\uc0b0\ucd1d\uc561 2\uc870\uc6d0 \uc774\uc0c1 \uc0c1\uc7a5\ud68c\uc0ac, law.go.kr \uc6d0\ubb38 \ub300\uc870(2026.7.21. \uc2e0\uc124, 2027.1.1. \uc2dc\ud589 \u00b7 \ud655\uc778\uc77c 2026-09-08)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7299\uc870\u24613\ud638(\uac80\uc0ac\uc778 \uc870\uc0ac\uba74\uc81c)\ub294 2011\ub144 \uae30\uc874 \uc870\ud56d\uc73c\ub85c \uc774\ubc88 \uac1c\uc815\uacfc \ubb34\uad00\ud568\uc744 \ud655\uc778(\ub300\uc0c1\uc5d0\uc11c \uc81c\uc678)<\/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 2026-09-10(\uc804 \ud074\ub808\uc784 15\uac74 \uc7ac\uc870\ud68c \u00b7 \uc0c1\ubc95 \u00a7341\uc870\uc7583\u00b7\u00a7341\uc870\uc7584\u00b7\u00a7542\uc870\uc75816 lawId \ucd95\u00b7\uacf5\ud3ec\ubcf8 \ub300\uc870) \u00b7 v2.8 \uad6c\uc870 \uc815\ube44 2026-09-09(\uc218\uce58\u00b7\uc870\ubb38 \ubcc0\uacbd \uc5c6\uc74c)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025~2026\ub144 \uc138 \ucc28\ub840 \uac1c\uc815\ub41c \uc0c1\ubc95\uc740 \uc870\ubb38\ub9c8\ub2e4 \uc2dc\ud589\uc77c\uc774 \ub2e4\ub985\ub2c8\ub2e4. \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\u00b7\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc774\uace0, \ub3c5\ub9bd\uc774\uc0ac\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\uc740 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ubd80\ud130 \uc21c\ucc28 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc2dc\ud589\uc77c 4\ub2e8\uacc4\uc640 \ud68c\uc0ac\ubcc4 \uc801\uc6a9 \ubc94\uc704\ub97c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":5453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[335,223,224,222],"class_list":["post-5320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-equity","tag-335","tag-223","tag-224","tag-222"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-13.png",1200,630,false]},"uagb_author_info":{"display_name":"hoantax_admin","author_link":"https:\/\/hoantax.co.kr\/insights\/author\/hoantax_admin\/"},"uagb_comment_info":0,"uagb_excerpt":"2025~2026\ub144 \uc138 \ucc28\ub840 \uac1c\uc815\ub41c \uc0c1\ubc95\uc740 \uc870\ubb38\ub9c8\ub2e4 \uc2dc\ud589\uc77c\uc774 \ub2e4\ub985\ub2c8\ub2e4. \uc774\uc0ac\ucda9\uc2e4\uc758\ubb34\u00b7\uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc774\uace0, \ub3c5\ub9bd\uc774\uc0ac\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uac10\uc0ac\uc704\uc6d0 \ubd84\ub9ac\uc120\ucd9c\uc740 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\ud68c\uc0ac\ubd80\ud130 \uc21c\ucc28 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc2dc\ud589\uc77c 4\ub2e8\uacc4\uc640 \ud68c\uc0ac\ubcc4 \uc801\uc6a9 \ubc94\uc704\ub97c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/comments?post=5320"}],"version-history":[{"count":8,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5320\/revisions"}],"predecessor-version":[{"id":5592,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5320\/revisions\/5592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/5453"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=5320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=5320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=5320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}