{"id":5375,"date":"2026-09-09T17:51:26","date_gmt":"2026-09-09T08:51:26","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5375"},"modified":"2026-09-11T07:42:00","modified_gmt":"2026-09-10T22:42:00","slug":"budambu-jeungyeo-jeolse","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/budambu-jeungyeo-jeolse\/","title":{"rendered":"\ubd80\ub2f4\ubd80\uc99d\uc5ec, \uc99d\uc5ec\uc138 \uc904\uc774\ub294 \uad6c\uc870\uc640 \uc591\ub3c4\uc138 \ubcc0\uc218"},"content":{"rendered":"<p><!-- \u2460 \ud575\uc2ec\uc694\uc57d --><\/p>\n<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790\ub77c\uba74 \uc804\uc138\uac00 \ub080 \uc544\ud30c\ud2b8\ub97c \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub85c \ub118\uaca8 \uc790\ub140\uc758 \uc99d\uc5ec\uc138\ub97c 1\uc5b5 2,000\ub9cc \uc6d0 \uc904\uc77c \uc218 \uc788\uc9c0\ub9cc, \ubd80\ubaa8\uac00 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd\uc790\ub77c\uba74 \ub118\uae34 \ube5a\uc5d0 \ubd99\ub294 \uc911\uacfc \uc591\ub3c4\uc138\uc640 \ucde8\ub4dd\uc138 12%\uac00 \uadf8 \uc808\uac10\ubd84\uc744 \ub118\uc5b4\uc11c \ub2e8\uc21c\uc99d\uc5ec\ubcf4\ub2e4 \uc624\ud788\ub824 \uc190\ud574\uac00 \ub0a9\ub2c8\ub2e4.<\/strong> \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 \uc7ac\uc0b0\uacfc \uadf8 \uc7ac\uc0b0\uc5d0 \ub538\ub9b0 \ube5a(\uc804\uc138\ubcf4\uc99d\uae08\u00b7\ub300\ucd9c)\uc744 \ud568\uaed8 \ub118\uae30\ub294 \uc99d\uc5ec\ub85c, \ube5a \ubd80\ubd84\uc740 \ubd80\ubaa8\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138, \ube5a\uc744 \ube80 \ub098\uba38\uc9c0\ub294 \uc790\ub140\uc758 \uc99d\uc5ec\uc138\ub85c \ub098\ub258\uc5b4 \ub9e4\uaca8\uc9d1\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638, \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2460).<\/p>\n<p><strong>\ubb34\uc5c7\uc774 \uc720\ub9ac\ud55c\uac00<\/strong><\/p>\n<ul>\n<li>\uc2dc\uac00 10\uc5b5 \uc6d0 \uc544\ud30c\ud2b8\uc5d0 \uc804\uc138\ubcf4\uc99d\uae08 4\uc5b5 \uc6d0\uc774 \ub080 \uacbd\uc6b0, \uc790\ub140\uac00 \ub0bc \uc99d\uc5ec\uc138\ub294 \ub2e8\uc21c\uc99d\uc5ec 2\uc5b5 2,500\ub9cc \uc6d0\uc5d0\uc11c \ubd80\ub2f4\ubd80\uc99d\uc5ec 1\uc5b5 500\ub9cc \uc6d0\uc73c\ub85c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790(12\ub144 \ubcf4\uc720\u00b73\ub144 \uac70\uc8fc)\ub77c\uba74 \uc591\ub3c4\uc138\ub294 \ube44\uacfc\uc138\ub85c 0\uc6d0\uc774\uace0, \uc99d\uc5ec\uc138\u00b7\uc591\ub3c4\uc138\u00b7\ucde8\ub4dd\uc138 \ud569\uacc4 1\uc5b5 3,220\ub9cc \uc6d0\uc73c\ub85c \ub2e8\uc21c\uc99d\uc5ec(2\uc5b5 6,300\ub9cc \uc6d0)\ubcf4\ub2e4 1\uc5b5 3,080\ub9cc \uc6d0 \uc801\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc774\ub7f0 \uacbd\uc6b0\uc5d4 \uc624\ud788\ub824 \uc190\ud574<\/strong><\/p>\n<ul>\n<li>\ubd80\ubaa8\uac00 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd\uc790(\uadf8 \uc9d1 \ucde8\ub4dd\uac00 2\uc5b5 \uc6d0\u00b712\ub144 \ubcf4\uc720)\ub77c\uba74 \uc911\uacfc \uc591\ub3c4\uc138 1\uc5b5 8,102\ub9cc \uc6d0\uc5d0 \ucde8\ub4dd\uc138 \uc911\uacfc 12%\uae4c\uc9c0 \ubd99\uc5b4 \ud569\uacc4 3\uc5b5 6,482\ub9cc \uc6d0\uc73c\ub85c, \ub2e8\uc21c\uc99d\uc5ec(3\uc5b5 4,900\ub9cc \uc6d0)\ubcf4\ub2e4 1,582\ub9cc \uc6d0 \ub9ce\uc2b5\ub2c8\ub2e4. \ub2e4\uc8fc\ud0dd \uc911\uacfc \ubc30\uc81c(\uc720\uc608)\ub294 2026\ub144 5\uc6d4 9\uc77c \uc591\ub3c4\ubd84\uc73c\ub85c \ub05d\ub0ac\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\uc5d0\uc11c\ub294 \ube5a\uc744 \uc2e4\uc81c\ub85c \ub118\uae34 \uc0ac\uc2e4\uc744 \uc11c\ub958\ub85c \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 \ube5a \uc804\uccb4\ub97c \uc99d\uc5ec\ub85c \ubd05\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2462).<\/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 2026-09-09 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2461 FOR YOU --><\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ubd84\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uc804\uc138\ubcf4\uc99d\uae08\uc774\ub098 \ub300\ucd9c\uc774 \ub080 \uc544\ud30c\ud2b8\ub97c <strong>\uc790\ub140\uc5d0\uac8c \ubb3c\ub824\uc8fc\ub824\ub294<\/strong> \ubd80\ubaa8<\/li>\n<li>\ub2e8\uc21c\uc99d\uc5ec\ub85c \uacc4\uc0b0\ud55c \uc99d\uc5ec\uc138\uac00 \ubd80\ub2f4\uc2a4\ub7ec\uc6cc <strong>\uc808\uc138 \uad6c\uc870\ub97c \ucc3e\ub294<\/strong> \uc790\uc0b0\uac00<\/li>\n<li>\ub2e4\uc8fc\ud0dd\uc790\ub77c\uc11c \ubd80\ub2f4\ubd80\uc99d\uc5ec\uac00 <strong>\ub4dd\uc778\uc9c0 \uc2e4\uc778\uc9c0 \uacc4\uc0b0\uc774 \ud544\uc694\ud55c<\/strong> \ubd80\ubaa8<\/li>\n<\/ul>\n<\/div>\n<p><!-- \u2462 \ub3c4\uc785\ubd80 --><\/p>\n<p>\uc0c1\ub2f4\uc2e4\uc5d0\uc11c \ubd80\ubaa8\ub2d8\ub4e4\uaed8\uc11c \uac00\uc7a5 \uc790\uc8fc \ud558\uc2dc\ub294 \ub9d0\uc500\uc740 &#8220;\ube5a\uc744 \uac19\uc774 \ub118\uae30\uba74 \uc99d\uc5ec\uc138\uac00 \uc904\uc5b4\ub4e0\ub2e4\ub358\ub370\uc694&#8221;\uc785\ub2c8\ub2e4. \ub9de\ub294 \ub9d0\uc774\uc9c0\ub9cc \uc808\ubc18\ub9cc \ub9de\uc2b5\ub2c8\ub2e4. \ube5a\uc744 \ub118\uae30\ub294 \uc21c\uac04 \ubd80\ubaa8\uc5d0\uac8c\ub294 \uc5c6\ub358 \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc0dd\uae30\uace0, \uc790\ub140\uc758 \ucde8\ub4dd\uc138\ub3c4 \uc720\uc0c1\u00b7\ubb34\uc0c1 \ub450 \uac08\ub798\ub85c \uac08\ub9bd\ub2c8\ub2e4. \uc99d\uc5ec\uc138\uac00 \uc900 \uac83\ub9cc \ubcf4\uace0 \ub35c\ucee5 \uc2e4\ud589\ud588\ub2e4\uac00 \uc591\ub3c4\uc138 \uace0\uc9c0\uc11c\ub97c \ubc1b\uace0\uc11c\uc57c \ub418\ub808 \uc190\ud574\uc600\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc544\ub294 \uacbd\uc6b0\ub97c \ud604\uc7a5\uc5d0\uc11c \uc801\uc9c0 \uc54a\uac8c \ubd05\ub2c8\ub2e4. \uc194\uc9c1\ud558\uac8c \ub2f5\ud558\uba74, <strong>\ubd80\ub2f4\ubd80\uc99d\uc5ec\uc758 \uc720\ubd88\ub9ac\ub294 \ubd80\ubaa8\uc758 \uc8fc\ud0dd \uc218\uc640 \uadf8 \uc9d1\uc758 \ucde8\ub4dd\uac00\uc561\uc774 \uacb0\uc815\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p><!-- \u2463 \ubcf8\ubb38 --><\/p>\n<h2>\ubd80\ub2f4\ubd80\uc99d\uc5ec\ub780 \ubb34\uc5c7\uc774\uace0, \uc138\uae08\uc740 \uc65c \ub458\ub85c \ub098\ub258\ub294\uac00<\/h2>\n<p><strong>\ubd80\ub2f4\ubd80\uc99d\uc5ec(\u8ca0\u64d4\u9644\u8d08\u8207)\ub294 \uc7ac\uc0b0\uacfc \uadf8 \uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34\ub97c \ud568\uaed8 \ub118\uae30\ub294 \uc99d\uc5ec\uc774\uace0, \uc138\ubc95\uc740 \uc774 \ud55c \uac74\uc744 &#8220;\ub118\uae34 \ube5a = \uc591\ub3c4&#8221;\uc640 &#8220;\ub098\uba38\uc9c0 = \uc99d\uc5ec&#8221;\ub85c \ucabc\uac1c\uc5b4 \ub450 \uc138\ubaa9\uc744 \ub9e4\uae41\ub2c8\ub2e4.<\/strong> \uc804\uc138\ub97c \uc900 \uc544\ud30c\ud2b8\ub97c \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud558\uba74\uc11c \uc804\uc138\ubcf4\uc99d\uae08 \ubc18\ud658\uc758\ubb34\uae4c\uc9c0 \ub118\uae30\uac70\ub098, \ub300\ucd9c\uc774 \uc788\ub294 \uc0c1\uac00\ub97c \ub300\ucd9c \ucc44\ubb34\uc640 \ud568\uaed8 \ub118\uae30\ub294 \uacbd\uc6b0\uac00 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \ubc1b\ub294 \uc0ac\ub78c(\uc218\uc99d\uc790)\uc740 \uc7ac\uc0b0\uc744 \ubc1b\ub294 \ub300\uc2e0 \uadf8 \ube5a\uc744 \ub5a0\uc548\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub118\uae34 \ube5a\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\ubd84\uc740 \ubc1b\ub294 \uc0ac\ub78c\uc774 \uadf8\ub9cc\ud07c \ub300\uac00\ub97c \uce58\ub978 \uac83\uacfc \uac19\uc73c\ubbc0\ub85c \uc720\uc0c1\uc73c\ub85c \ub118\uae34 \uac83, \uc989 \uc591\ub3c4\ub85c \ubd05\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638). \uadf8\ub798\uc11c \uc774 \ubd80\ubd84\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc7ac\uc0b0\uc744 \ub118\uae34 \ubd80\ubaa8\uac00 \ub0c5\ub2c8\ub2e4.<\/p>\n<h3>\ucc44\ubb34\uc561 \uc548\ubd84 \uacc4\uc0b0<\/h3>\n<p>\uc591\ub3c4\ucc28\uc775\uc740 \uc7ac\uc0b0 \uc804\uccb4\uac00 \uc544\ub2c8\ub77c \ucc44\ubb34\uc561\uc774 \uc99d\uc5ec\uac00\uc561\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\ub9cc \ub5bc\uc5b4 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7159\ub294 \uc591\ub3c4\uac00\uc561\uacfc \ucde8\ub4dd\uac00\uc561\uc744 \uac01\uac01 &#8220;\ud3c9\uac00\uc561 \u00d7 (\ucc44\ubb34\uc561 \u00f7 \uc99d\uc5ec\uac00\uc561)&#8221;\uc73c\ub85c \uc548\ubd84\ud558\ub3c4\ub85d \uc815\ud558\ubbc0\ub85c, \uc2dc\uac00 10\uc5b5 \uc6d0\uc5d0 \uc804\uc138 4\uc5b5 \uc6d0\uc774\uba74 \uc591\ub3c4\uac00\uc561\u00b7\ucde8\ub4dd\uac00\uc561 \ubaa8\ub450 \uc804\uccb4\uc758 40%\ub9cc \uc591\ub3c4\uc138 \uacc4\uc0b0\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4.<\/p>\n<h3>\uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561 \uc0b0\uc815<\/h3>\n<p>\ube5a\uc744 \ube80 \ub098\uba38\uc9c0\ub294 \uc21c\uc218\ud55c \uc99d\uc5ec\uc785\ub2c8\ub2e4. \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc740 &#8220;\uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc5d0\uc11c \uadf8 \uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34\ub85c\uc11c \uc218\uc99d\uc790\uac00 \uc778\uc218\ud55c \uae08\uc561\uc744 \ube80 \uae08\uc561&#8221;\uc785\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2460). \uc704 \uc608\ub77c\uba74 \uc790\ub140\uc758 \uc99d\uc5ec\uc138\ub294 10\uc5b5 \uc6d0\uc774 \uc544\ub2c8\ub77c 6\uc5b5 \uc6d0\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ub2f4\ubcf4\ucc44\ubb34\uc758 \ubc94\uc704(\uc804\uc138\ubcf4\uc99d\uae08 \ud3ec\ud568)<\/h3>\n<p>\ub2f4\ubcf4\ub41c \ucc44\ubb34\uc5d0\ub294 \ub300\ucd9c\ubfd0 \uc544\ub2c8\ub77c \uc99d\uc5ec\uc790\uac00 \uadf8 \uc7ac\uc0b0\uc744 \uc784\ub300\ud558\uace0 \ubc1b\uc740 \uc784\ub300\ubcf4\uc99d\uae08(\uc804\uc138\ubcf4\uc99d\uae08)\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a736\u2460).<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638\u00b7\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2460<\/strong> \u2014 \ucc44\ubb34\uc561 \ubd80\ubd84\uc740 \uc591\ub3c4, \ub098\uba38\uc9c0\ub294 \uc99d\uc5ec<\/summary>\n<p>&#8220;\uc591\ub3c4&#8221;\ub780 \uc790\uc0b0\uc744 \uc720\uc0c1\uc73c\ub85c \uc0ac\uc2e4\uc0c1 \uc774\uc804\ud558\ub294 \uac83\uc744 \ub9d0\ud558\uba70, \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubd80\ub2f4\ubd80\uc99d\uc5ec \uc2dc <strong>\uc218\uc99d\uc790\uac00 \ubd80\ub2f4\ud558\ub294 \ucc44\ubb34\uc561\uc5d0 \ud574\ub2f9\ud558\ub294 \ubd80\ubd84\uc740 \uc591\ub3c4\ub85c \ubcf8\ub2e4<\/strong>\uace0 \uaddc\uc815\ud569\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638). \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc740 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc5d0\uc11c <strong>\uadf8 \uc99d\uc5ec\uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34(\uc784\ub300\ubcf4\uc99d\uae08 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ucc44\ubb34 \ud3ec\ud568)\ub85c\uc11c \uc218\uc99d\uc790\uac00 \uc778\uc218\ud55c \uae08\uc561<\/strong>\uc744 \ube80 \uae08\uc561\uc73c\ub85c \ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2460, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \u00a736\u2460). \uc591\ub3c4\ub85c \ubcf4\ub294 \ubd80\ubd84\uc758 \uc591\ub3c4\uac00\uc561\uc740 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a760~\u00a766\uc5d0 \ub530\ub77c \ud3c9\uac00\ud55c \uac00\uc561\uc5d0 \ucc44\ubb34\uc561\uc774 \uc99d\uc5ec\uac00\uc561\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc774\uace0, \ucde8\ub4dd\uac00\uc561\ub3c4 \uac19\uc740 \ube44\uc728\ub85c \uc548\ubd84\ud569\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7159\u2460).<\/p>\n<\/details>\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\/09\/A_bungi-1.png\" alt=\"\ubd80\ub2f4\ubd80\uc99d\uc5ec \uc774\uc6d0 \uad6c\uc870 \u2014 \uc2dc\uac00 10\uc5b5 \uc544\ud30c\ud2b8\uc5d0 \uc804\uc138\ubcf4\uc99d\uae08 4\uc5b5\uc774 \ub080 \uacbd\uc6b0 \ub118\uae34 \ube5a 4\uc5b5\uc740 \ubd80\ubaa8\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138, \ube5a\uc744 \ube80 \ub098\uba38\uc9c0 6\uc5b5\uc740 \uc790\ub140\uc758 \uc99d\uc5ec\uc138\ub85c \ub098\ub25c\ub2e4\" class=\"wp-image-5377\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_bungi-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_bungi-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_bungi-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_bungi-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638\u00b7\uc2dc\ud589\ub839 \u00a7159, \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2460\u00b7\uc2dc\ud589\ub839 \u00a736\u2460<\/figcaption><\/figure>\n<h2>\ube5a\uc744 \ud568\uaed8 \ub118\uae30\uba74 \uc99d\uc5ec\uc138\ub294 \uc5bc\ub9c8\ub098 \uc904\uc5b4\ub4dc\ub294\uac00<\/h2>\n<p><strong>\uac19\uc740 \uc544\ud30c\ud2b8\ub97c \uc131\ub144 \uc790\ub140\uc5d0\uac8c \ub118\uae38 \ub54c, \uc804\uc138 4\uc5b5 \uc6d0\uc744 \ud568\uaed8 \ub118\uae30\uba74 \uc99d\uc5ec\uc138\ub294 2\uc5b5 2,500\ub9cc \uc6d0\uc5d0\uc11c 1\uc5b5 500\ub9cc \uc6d0\uc73c\ub85c 1\uc5b5 2,000\ub9cc \uc6d0 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/strong> \uacc4\uc0b0\uc740 \uc774\ub807\uc2b5\ub2c8\ub2e4. \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub77c\uba74 \uc99d\uc5ec\uc7ac\uc0b0\uc740 6\uc5b5 \uc6d0(10\uc5b5 \u2212 \uc804\uc138 4\uc5b5)\uc774\uace0, \uc9c1\uacc4\ube44\uc18d \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c 5,000\ub9cc \uc6d0\uc744 \ube7c\uba74 \uacfc\uc138\ud45c\uc900\uc740 5\uc5b5 5,000\ub9cc \uc6d0\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 30% \uc138\uc728\uc744 \uc801\uc6a9\ud558\uace0 \ub204\uc9c4\uacf5\uc81c 6,000\ub9cc \uc6d0\uc744 \ube7c\uba74 1\uc5b5 500\ub9cc \uc6d0\uc774 \ub098\uc635\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a726\u00b7\u00a753).<\/p>\n<p>\ube5a\uc744 \ub118\uae30\uc9c0 \uc54a\uace0 10\uc5b5 \uc6d0 \uc804\uccb4\ub97c \ub2e8\uc21c\uc99d\uc5ec\ud558\uba74 \uacfc\uc138\ud45c\uc900\uc740 9\uc5b5 5,000\ub9cc \uc6d0\uc774\uace0, \uac19\uc740 30% \uad6c\uac04\uc774\ub77c \uc99d\uc5ec\uc138\ub294 2\uc5b5 2,500\ub9cc \uc6d0\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 1\uc5b5 2,000\ub9cc \uc6d0\uc740 &#8220;\uc790\ub140\uac00 \ub0bc \uc99d\uc5ec\uc138&#8221;\ub9cc \ubcf8 \uc22b\uc790\uc785\ub2c8\ub2e4. \ub118\uae34 4\uc5b5 \uc6d0\uc5d0\ub294 \ubd80\ubaa8\uc5d0\uac8c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc0c8\ub85c \uc0dd\uae30\uace0, \uc790\ub140\uc5d0\uac8c\ub294 \uc720\uc0c1\ucde8\ub4dd\ubd84 \ucde8\ub4dd\uc138\uac00 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4. \uc9c4\uc9dc \uc720\ubd88\ub9ac\ub294 \ub2e4\uc74c \uc808\uc758 \ud569\uacc4\ud45c\uc5d0\uc11c \uac08\ub9bd\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\/09\/B_bigyo-1.png\" alt=\"\ubd80\ub2f4\ubd80\uc99d\uc5ec\uc640 \ub2e8\uc21c\uc99d\uc5ec \uc99d\uc5ec\uc138 \ube44\uad50 \u2014 \uc2dc\uac00 10\uc5b5\u00b7\uc804\uc138 4\uc5b5 \uae30\uc900 \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 \uc99d\uc5ec\uc138 1\uc5b5 500\ub9cc\uc6d0, \ub2e8\uc21c\uc99d\uc5ec\ub294 2\uc5b5 2,500\ub9cc\uc6d0\uc73c\ub85c \uc99d\uc5ec\uc138\ub9cc 1\uc5b5 2,000\ub9cc\uc6d0 \uc904\uc9c0\ub9cc \ubd80\ubaa8\uc5d0\uac8c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \ubcc4\ub3c4 \ubc1c\uc0dd\" class=\"wp-image-5378\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_bigyo-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_bigyo-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_bigyo-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_bigyo-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc804\uc81c: \uc131\ub144 \uc790\ub140\u00b7\uc9c1\uacc4\ube44\uc18d \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c 5,000\ub9cc \uc6d0\u00b75\uc5b5 \ucd08\uacfc 10\uc5b5 \uc774\ud558 30% \uad6c\uac04(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a726\u00b7\u00a753)<\/figcaption><\/figure>\n<h2>\ubd80\ubaa8 \uc8fc\ud0dd \uc218\ubcc4 \uc138 \uac00\uc9c0 \uc138\uae08 \ud569\uacc4, \uc138 \uc2dc\ub098\ub9ac\uc624 \ube44\uad50<\/h2>\n<p><strong>\uc99d\uc5ec\uc138 \uc808\uac10 1\uc5b5 2,000\ub9cc \uc6d0\uc740 \uc138 \uc2dc\ub098\ub9ac\uc624 \ubaa8\ub450 \uac19\uc9c0\ub9cc, \ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790\uba74 \ud569\uacc4 1\uc5b5 3,220\ub9cc \uc6d0, \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd\uc790\uba74 3\uc5b5 6,482\ub9cc \uc6d0\uc73c\ub85c \ub2e8\uc21c\uc99d\uc5ec\ubcf4\ub2e4 \uc624\ud788\ub824 1,582\ub9cc \uc6d0 \ub9ce\uc544\uc9d1\ub2c8\ub2e4.<\/strong> \uc720\ubd88\ub9ac\ub97c \uac00\ub974\ub294 \ubcc0\uc218\ub294 \ub118\uae34 \ube5a 4\uc5b5 \uc6d0\uc5d0 \ubd99\ub294 \ubd80\ubaa8\uc758 \uc591\ub3c4\uc138\uc640 \uc790\ub140\uc758 \ucde8\ub4dd\uc138 \uc911\uacfc \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uac19\uc740 \uc544\ud30c\ud2b8(\uc2dc\uac00 10\uc5b5\u00b7\uc804\uc138 4\uc5b5)\ub97c \ubd80\ubaa8\uc758 \uc0c1\ud669\ub9cc \ubc14\uafd4 \uacc4\uc0b0\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\u2460 \ubd80\ubaa8 1\uc8fc\ud0dd<br \/>(12\ub144 \ubcf4\uc720\u00b73\ub144 \uac70\uc8fc)<\/th>\n<th>\u2461 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd<br \/>(\ucde8\ub4dd\uac00 2\uc5b5\u00b712\ub144 \ubcf4\uc720)<\/th>\n<th>\u2462 \ucde8\ub4dd 1\ub144 \ubbf8\ub9cc<br \/>(\ucde8\ub4dd\uac00 7\uc5b5)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc99d\uc5ec\uc138 (\uc790\ub140)<\/td>\n<td>1\uc5b5 500\ub9cc \uc6d0<\/td>\n<td>1\uc5b5 500\ub9cc \uc6d0<\/td>\n<td>1\uc5b5 500\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc591\ub3c4\uc138 (\ubd80\ubaa8, \uc9c0\ubc29\uc18c\ub4dd\uc138 \ud3ec\ud568)<\/td>\n<td>0\uc6d0 (1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138)<\/td>\n<td>1\uc5b5 8,102\ub9cc \uc6d0 (\uc911\uacfc +20%p, \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \uc5c6\uc74c)<\/td>\n<td>9,048\ub9cc \uc6d0 (\ub2e8\uae30 70%)<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\uc138 (\uc790\ub140, \uc9c0\ubc29\uad50\uc721\uc138 \ud3ec\ud568)<\/td>\n<td>2,720\ub9cc \uc6d0<\/td>\n<td>7,880\ub9cc \uc6d0 (\ubb34\uc0c1\ubd84 12% \uc911\uacfc)<\/td>\n<td>2,720\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\ubd80\ub2f4\ubd80\uc99d\uc5ec \ud569\uacc4<\/strong><\/td>\n<td><strong>1\uc5b5 3,220\ub9cc \uc6d0<\/strong><\/td>\n<td><strong>3\uc5b5 6,482\ub9cc \uc6d0<\/strong><\/td>\n<td><strong>2\uc5b5 2,268\ub9cc \uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\ub2e8\uc21c\uc99d\uc5ec \ud569\uacc4 (\uc99d\uc5ec\uc138 + \ucde8\ub4dd\uc138)<\/td>\n<td>2\uc5b5 6,300\ub9cc \uc6d0<\/td>\n<td>3\uc5b5 4,900\ub9cc \uc6d0<\/td>\n<td>2\uc5b5 6,300\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\ucc28\uc774 (\ubd80\ub2f4\ubd80 \u2212 \ub2e8\uc21c)<\/strong><\/td>\n<td><strong>\u22121\uc5b5 3,080\ub9cc \uc6d0 (\uc720\ub9ac)<\/strong><\/td>\n<td><strong>+1,582\ub9cc \uc6d0 (\ubd88\ub9ac)<\/strong><\/td>\n<td><strong>\u22124,032\ub9cc \uc6d0 (\uc720\ub9ac)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc804\uc81c: \uc2dc\uac00(\uac10\uc815\uac00) 10\uc5b5 \uc6d0\u00b7\uc804\uc138\ubcf4\uc99d\uae08 4\uc5b5 \uc6d0\u00b7\uc131\ub144 \ubb34\uc8fc\ud0dd \uc790\ub140\u00b7\uc804\uc6a9 85\u33a1 \uc774\ud558(\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 \ube44\uacfc\uc138)\u00b7\ud544\uc694\uacbd\ube44 \uc0dd\ub7b5\u00b7\uc9c0\ubc29\uc18c\ub4dd\uc138\ub294 \uc591\ub3c4\uc138\uc758 10%. \uc720\uc0c1\ucde8\ub4dd\ubd84 \ucde8\ub4dd\uc138\ub294 \ucc44\ubb34\ubd80\ub2f4\uc561 4\uc5b5 \uc6d0 \uae30\uc900 1% \uad6c\uac04\uc73c\ub85c \uacc4\uc0b0\ud588\uc73c\uba70, \uc804\uccb4 \uc8fc\ud0dd\uac00\uc561 \uae30\uc900\uc73c\ub85c \ubcf4\ub294 \ud574\uc11d\uc744 \uc801\uc6a9\ud558\uba74 3% \uad6c\uac04\uc774 \ub418\uc5b4 880\ub9cc \uc6d0 \ub298\uc5b4\ub0a9\ub2c8\ub2e4.<\/p>\n<p>\uc591\ub3c4\uc138\ub294 \uc774\ub807\uac8c \ub098\uc635\ub2c8\ub2e4. \ucc44\ubb34 4\uc5b5 \uc6d0\uc740 \uc2dc\uac00\uc758 40%\uc774\ubbc0\ub85c \ucde8\ub4dd\uac00\uc561\ub3c4 40%\ub9cc \uc778\uc815\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a7159).<\/p>\n<h3>\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd \uc911\uacfc \uc591\ub3c4\uc138<\/h3>\n<p>\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd \uc911\uacfc \ub300\uc0c1\uc740 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uac00 \uc5c6\uace0(\uc18c\ub4dd\uc138\ubc95 \u00a795\u2461), \uae30\ubcf8\uc138\uc728 40%\uc5d0 \uc911\uacfc 20%\ud3ec\uc778\ud2b8\ub97c \ub354\ud55c 60%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4(\u00a7104\u2466). \u2461\uc5d0\uc11c \ubd80\ubaa8\uac00 2\uc5b5 \uc6d0\uc5d0 \uc0b0 \uc9d1\uc774\ub77c\uba74 \ucde8\ub4dd\uac00\uc561\uc740 8,000\ub9cc \uc6d0, \uc591\ub3c4\ucc28\uc775\uc740 3\uc5b5 2,000\ub9cc \uc6d0\uc774\uace0, \uae30\ubcf8\uacf5\uc81c 250\ub9cc \uc6d0\uc744 \ube80 \uacfc\uc138\ud45c\uc900 3\uc5b5 1,750\ub9cc \uc6d0\uc5d0 60%\ub97c \uc801\uc6a9\ud574 \ub204\uc9c4\uacf5\uc81c 2,594\ub9cc \uc6d0\uc744 \ube7c\uba74 1\uc5b5 6,456\ub9cc \uc6d0, \uc9c0\ubc29\uc18c\ub4dd\uc138 10%\ub97c \ub354\ud574 1\uc5b5 8,102\ub9cc \uc6d0\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \u00a7103\uc870\uc7583).<\/p>\n<h3>\ucde8\ub4dd 1\ub144 \ubbf8\ub9cc \ub2e8\uae30\uc138\uc728<\/h3>\n<p>\u2462\uc740 \ucde8\ub4dd 1\ub144 \ubbf8\ub9cc\uc774\ub77c 70% \ub2e8\uc77c\uc138\uc728\uc774 \ubd99\uc5b4 \ucc28\uc775 1\uc5b5 2,000\ub9cc \uc6d0\uc5d0 9,048\ub9cc \uc6d0\uc774 \ub098\uc635\ub2c8\ub2e4(\u00a7104\u2460\uc81c3\ud638).<\/p>\n<h3>1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc801\uc6a9<\/h3>\n<p>\u2460\uc740 \uc2dc\uac00 10\uc5b5 \uc6d0\uc774 \uace0\uac00\uc8fc\ud0dd \uae30\uc900 12\uc5b5 \uc6d0 \uc544\ub798\ub77c \ucc44\ubb34 \ubd80\ubd84 \uc804\uccb4\uac00 \ube44\uacfc\uc138\uc785\ub2c8\ub2e4(\u00a789\u2460\uc81c3\ud638, \uc2dc\ud589\ub839 \u00a7154\u2460).<\/p>\n<h3>\ub2e4\uc8fc\ud0dd \uc911\uacfc \ubc30\uc81c \uc720\uc608 \uc885\ub8cc<\/h3>\n<p>2026\ub144 9\uc6d4 4\uc77c \uae30\uc900 \ub2e4\uc8fc\ud0dd \uc911\uacfc \ubc30\uc81c(\uc720\uc608)\ub294 2026\ub144 5\uc6d4 9\uc77c \uc591\ub3c4\ubd84\uae4c\uc9c0\ub85c \ub05d\ub0ac\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7167\uc870\uc75810\u00b7\u00a7167\uc870\uc7583 \u2460\uc81c12\ud638\uc7582). \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc740 \uc11c\uc6b8 25\uac1c \uad6c \uc804\uc5ed\uacfc \uacbd\uae30 15\uac1c \uc9c0\uc5ed(\uc218\uc6d0 \uc7a5\uc548\u00b7\ud314\ub2ec\u00b7\uc601\ud1b5, \uc131\ub0a8 \uc218\uc815\u00b7\uc911\uc6d0\u00b7\ubd84\ub2f9, \uc548\uc591 \ub3d9\uc548, \uacfc\ucc9c, \uc6a9\uc778 \uc218\uc9c0\u00b7\uae30\ud765, \uad11\uba85, \ud558\ub0a8, \uc758\uc655, \ud654\uc131 \ub3d9\ud0c4, \uad6c\ub9ac)\uc785\ub2c8\ub2e4(\uad6d\ud1a0\uad50\ud1b5\ubd80\uacf5\uace0 \uc81c2026-882\ud638, 2026\ub144 7\uc6d4 1\uc77c). \uc720\uc608\uac00 \uc0b4\uc544 \uc788\uc5c8\ub2e4\uba74 \u2461\uc758 \uc591\ub3c4\uc138\ub294 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c 24%\uc640 \uae30\ubcf8\uc138\uc728\uc774 \uc801\uc6a9\ub3fc 7,868\ub9cc \uc6d0\uc5d0 \uadf8\ucce4\uc744 \ud150\ub370, \uc911\uacfc\uac00 \ub418\uc0b4\uc544\ub098\uba74\uc11c 2.3\ubc30\ub85c \ub6f4 \uc148\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uc138 \uc720\uc0c1\u00b7\ubb34\uc0c1 \uacfc\uc138\ud45c\uc900 \uad6c\ubd84<\/h3>\n<p>\ucde8\ub4dd\uc138\ub294 \uc790\ub140\uac00 \ub0b4\uace0, \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 \ucc44\ubb34\ubd80\ub2f4\uc561 4\uc5b5 \uc6d0\uc744 \uc720\uc0c1\ucde8\ub4dd, \uc2dc\uac00\uc778\uc815\uc561\uc5d0\uc11c \ucc44\ubb34\ub97c \ube80 6\uc5b5 \uc6d0\uc744 \ubb34\uc0c1\ucde8\ub4dd\uc73c\ub85c \ub098\ub220 \uacfc\uc138\ud45c\uc900\uc744 \uc7a1\uc2b5\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \u00a710\uc870\uc7582\u2465). \uc720\uc0c1\ubd84\uc740 6\uc5b5 \uc6d0 \uc774\ud558 1%\uc5d0 \uc9c0\ubc29\uad50\uc721\uc138 0.1%\ub97c \ub354\ud55c 1.1%\ub85c 440\ub9cc \uc6d0, \ubb34\uc0c1\ubd84\uc740 3.5%\uc5d0 \uc9c0\ubc29\uad50\uc721\uc138 0.3%\ub97c \ub354\ud55c 3.8%\ub85c 2,280\ub9cc \uc6d0\uc785\ub2c8\ub2e4(\u00a711\u2460, \u00a7151\u2460).<\/p>\n<h3>\ubb34\uc0c1\ubd84 \ucde8\ub4dd\uc138 12% \uc911\uacfc \uc694\uac74<\/h3>\n<p>\uc99d\uc5ec\uc790\uc778 \ubd80\ubaa8\uac00 2\uc8fc\ud0dd \uc774\uc0c1\uc774\uace0 \uadf8 \uc9d1\uc774 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 \uc788\uc73c\uba70 \uc2dc\uac00\ud45c\uc900\uc561\uc774 3\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uba74, \ubb34\uc0c1\ubd84\uc5d0\ub294 12%\uc5d0 \uc9c0\ubc29\uad50\uc721\uc138 0.4%\ub97c \ub354\ud55c 12.4%\uac00 \ubd99\uc5b4 7,440\ub9cc \uc6d0\uc73c\ub85c \ub701\ub2c8\ub2e4(\u00a713\uc870\uc7582\u2461, \uc2dc\ud589\ub839 \u00a728\uc870\uc7586). \ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790\ub77c\uba74 \uc9c1\uacc4\ube44\uc18d\uc5d0\uac8c \uc99d\uc5ec\ud558\ub294 \uacbd\uc6b0 \uc774 \uc911\uacfc\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud638\uc548\uc774 \uad8c\ud558\ub294 \ud310\ub2e8 \uc21c\uc11c<\/strong><\/p>\n<p>\u2460\ub118\uae38 \uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34(\uc804\uc138\ubcf4\uc99d\uae08\u00b7\ub300\ucd9c)\uac00 \uc2e4\uc81c\ub85c \uc788\uace0 \uc790\ub140\uac00 \uadf8 \ube5a\uc744 \ub5a0\uc548\ub294 \uad6c\uc870\uc778\uc9c0 \ud655\uc778\ud558\uace0 \u2192 \u2461\ube5a\uc744 \ube80 \uc99d\uc5ec\ubd84\uc758 \uc99d\uc5ec\uc138\ub97c \uacc4\uc0b0\ud55c \ub4a4 \u2192 \u2462\ubd80\ubaa8\uc758 \uc8fc\ud0dd \uc218\u00b7\ubcf4\uc720\uae30\uac04\u00b7\ucde8\ub4dd\uac00\uc561\uc73c\ub85c \ub118\uae34 \ube5a\uc5d0 \ubd99\ub294 \uc591\ub3c4\uc138\ub97c \uacc4\uc0b0\ud558\uace0 \u2192 \u2463\uc790\ub140\uc758 \ucde8\ub4dd\uc138\ub97c \uc720\uc0c1\u00b7\ubb34\uc0c1\uc73c\ub85c \ub098\ub220 \ub354\ud55c \ud569\uacc4\ub97c \ub2e8\uc21c\uc99d\uc5ec\uc758 \uc99d\uc5ec\uc138\u00b7\ucde8\ub4dd\uc138 \ud569\uacc4\uc640 \ub098\ub780\ud788 \ub193\uc2b5\ub2c8\ub2e4. \ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ube60\uc9c0\ub294 \uac83\uc774 \u2463\uc758 \ucde8\ub4dd\uc138 \uc911\uacfc\uc785\ub2c8\ub2e4. \uc99d\uc5ec\uc138\ub97c \ud55c \ubc88\uc5d0 \ub0b4\uae30 \uc5b4\ub835\ub2e4\uba74 <a href=\"https:\/\/hoantax.co.kr\/insights\/gift-tax-installment-payment\/\">\uc99d\uc5ec\uc138 \ubd84\ud560\ub0a9\ubd80(\uc5f0\ubd80\uc5f0\ub0a9) \uc81c\ub3c4<\/a>\ub97c \ud568\uaed8 \uac80\ud1a0\ud560 \uc218 \uc788\uace0, \uc99d\uc5ec\uc138\uc728\u00b7\uacf5\uc81c\uc758 \ucd5c\uc2e0 \uae30\uc900\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/2024-inheritance-gift-tax-amendment\/\">\uc0c1\uc18d\u00b7\uc99d\uc5ec\uc138 \uac1c\uc815 \ub0b4\uc6a9<\/a>\uc5d0\uc11c \ud655\uc778\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \ub118\uae34 \ube5a\uc744 \ubd80\ubaa8\uac00 \ub300\uc2e0 \uac1a\uc73c\uba74 \ub2e4\uc2dc \uc99d\uc5ec\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uad6d\uc138\uccad\uc740 \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub85c \ub118\uae34 \ucc44\ubb34\uc758 \uc0c1\ud658 \uacfc\uc815\uc744 \uc0ac\ud6c4\uad00\ub9ac(\ubd80\ucc44\uc0c1\ud658 \ud655\uc778)\ud569\ub2c8\ub2e4. \uc790\ub140\uac00 \uc790\uae30 \uc18c\ub4dd\u00b7\uc790\uae08\uc73c\ub85c \uac1a\uc544\uc57c \ud558\ub294 \ube5a\uc744 \ubd80\ubaa8\uac00 \ub300\uc2e0 \uac1a\uc740 \uac83\uc73c\ub85c \ud655\uc778\ub418\uba74, \uadf8 \uae08\uc561\uc744 \uc0c8\ub85c\uc6b4 \uc99d\uc5ec\ub85c \ubcf4\uc544 \uc99d\uc5ec\uc138\ub97c \ub2e4\uc2dc \uacfc\uc138\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\uc138\ubcf4\uc99d\uae08\uc774\ub77c\uba74 \ub9cc\uae30\uc5d0 \uc790\ub140\uac00 \ubc18\ud658\ud560 \uc790\uae08 \ud750\ub984(\uc790\uae30 \uc790\uae08\u00b7\uc2e0\uaddc \ub300\ucd9c)\uae4c\uc9c0 \ucc28\uadfc\ucc28\uadfc \uc124\uacc4\ud574 \ub450\uc5b4\uc57c \uc808\uc138 \uad6c\uc870\uac00 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774 \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 \uc65c \ub354 \uae4c\ub2e4\ub85c\uc6b4\uac00<\/h2>\n<p><strong>\ubc30\uc6b0\uc790 \uac04, \ubd80\ubaa8\u00b7\uc790\ub140(\uc9c1\uacc4\uc874\ube44\uc18d) \uac04 \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 &#8220;\ube5a\uc744 \ub118\uae34 \uc0ac\uc2e4&#8221;\uc744 \uac1d\uad00\uc801 \uc99d\ube59\uc73c\ub85c \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74, \uc138\ubc95\uc774 \ube5a\uc744 \ub118\uae30\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \uc804\uc561\uc744 \uc99d\uc5ec\ub85c \uacfc\uc138\ud569\ub2c8\ub2e4.<\/strong> \uac00\uc871 \uc0ac\uc774\uc5d0\ub294 \ube5a\uc744 \ub5a0\uc548\ub294 \ucc99 \uc11c\ub958\ub9cc \uafb8\ubbf8\uace0 \uc2e4\uc81c\ub85c\ub294 \ubd80\ubaa8\uac00 \uacc4\uc18d \uac1a\ub294 \uacbd\uc6b0\ub97c \ub9c9\uae30 \uc704\ud55c \uc7a5\uce58\uc785\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2462). \uc774 \ucd94\uc815\uc744 \uae68\ub824\uba74 \uc778\uc218\ud55c \ucc44\ubb34\uac00 \uac1d\uad00\uc801\uc73c\ub85c \uc778\uc815\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ucc44\ubb34 \uc778\uc218 \uc785\uc99d \uc11c\ub958<\/h3>\n<p>\u2460\uad6d\uac00\u00b7\uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\u00b7\uae08\uc735\ud68c\uc0ac\uc5d0 \ub300\ud55c \ucc44\ubb34\ub77c\uba74 <strong>\uadf8 \uae30\uad00\uc774 \ubc1c\uae09\ud55c \ucc44\ubb34 \ud655\uc778 \uc11c\ub958<\/strong>\ub85c, \u2461\uadf8 \ubc16\uc758 \ucc44\ubb34\ub77c\uba74 <strong>\ucc44\ubb34\ubd80\ub2f4\uacc4\uc57d\uc11c\u00b7\ucc44\uad8c\uc790\ud655\uc778\uc11c\u00b7\ub2f4\ubcf4\uc124\uc815 \ubc0f \uc774\uc790\uc9c0\uae09\uc5d0 \uad00\ud55c \uc99d\ube59<\/strong>\uc73c\ub85c \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a736\u2461\u00b7\u00a710\u2460). \uc804\uc138\ubcf4\uc99d\uae08\uc774\ub77c\uba74 \uc784\ub300\ucc28\uacc4\uc57d\uc11c\uc640 \ubcf4\uc99d\uae08 \ubc18\ud658\uc758\ubb34\ub97c \ub118\uae34 \uc815\ud669\uc774, \ub300\ucd9c\uc774\ub77c\uba74 \ucc44\ubb34 \uc778\uc218\ub97c \uc740\ud589\uc774 \uc2b9\uc778\ud55c \uc11c\ub958\uac00 \ub4b7\ubc1b\uce68\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc11c\ub958\uac00 \uc5c6\uc73c\uba74 \uc808\uc138 \uad6c\uc870 \uc790\uccb4\uac00 \ubb34\ub108\uc838 6\uc5b5 \uc6d0\uc774 \uc544\ub2c8\ub77c 10\uc5b5 \uc6d0 \uc804\uccb4\uc5d0 \uc99d\uc5ec\uc138\uac00 \ub9e4\uaca8\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a747\u2462\u00b7\uc2dc\ud589\ub839 \u00a710\u2460<\/strong> \u2014 \uc9c1\uacc4\uc874\ube44\uc18d \uac04 \ucc44\ubb34\ub294 \uc6d0\uce59 &#8220;\uc778\uc218 \uc548 \ud55c \uac83&#8221;\uc73c\ub85c \ucd94\uc815<\/summary>\n<p>\ubc30\uc6b0\uc790 \uac04 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d \uac04\uc758 \ubd80\ub2f4\ubd80\uc99d\uc5ec\uc5d0 \ub300\ud574\uc11c\ub294 \uc218\uc99d\uc790\uac00 \uc99d\uc5ec\uc790\uc758 \ucc44\ubb34\ub97c \uc778\uc218\ud55c \uacbd\uc6b0\uc5d0\ub3c4 <strong>\uadf8 \ucc44\ubb34\uc561\uc740 \uc778\uc218\ub418\uc9c0 \uc544\ub2c8\ud55c \uac83\uc73c\ub85c \ucd94\uc815<\/strong>\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uad6d\uac00\u00b7\uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uc5d0 \ub300\ud55c \ucc44\ubb34 \ub4f1 \uac1d\uad00\uc801\uc73c\ub85c \uc778\uc815\ub418\ub294 \ucc44\ubb34\ub294 \uc608\uc678\uc774\uba70(\u00a747\u2462), \uadf8 \uac1d\uad00\uc801 \uc778\uc815\uc740 \u2460\uad6d\uac00\u00b7\uc9c0\uc790\uccb4\u00b7\uae08\uc735\ud68c\uc0ac \ucc44\ubb34\ub294 \ud574\ub2f9 \uae30\uad00\uc758 \ucc44\ubb34\ud655\uc778\uc11c, \u2461\uadf8 \ubc16\uc758 \ucc44\ubb34\ub294 \ucc44\ubb34\ubd80\ub2f4\uacc4\uc57d\uc11c\u00b7\ucc44\uad8c\uc790\ud655\uc778\uc11c\u00b7\ub2f4\ubcf4\uc124\uc815 \ubc0f \uc774\uc790\uc9c0\uae09 \uc99d\ube59\uc73c\ub85c \uc99d\uba85\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a736\u2461\u00b7\u00a710\u2460).<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc99d\ube59\uc774 \uc5c6\uc73c\uba74 \uc808\uc138 \ud6a8\uacfc\uac00 \ud1b5\uc9f8\ub85c \uc0ac\ub77c\uc9d1\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uac00\uc871 \uac04 \ubd80\ub2f4\ubd80\uc99d\uc5ec\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ubb34\ub108\uc9c0\ub294 \uc9c0\uc810\uc774 \ubc14\ub85c \uc774 \uc785\uc99d\uc785\ub2c8\ub2e4. \uacc4\uc57d\uc11c\u00b7\uae30\uad00 \ud655\uc778\uc11c\u00b7\uc774\uc790 \uc9c0\uae09 \ub0b4\uc5ed \ub4f1 &#8220;\ube5a\uc744 \uc2e4\uc81c\ub85c \uc790\ub140\uac00 \ub5a0\uc548\uc558\ub2e4&#8221;\ub294 \uc790\ub8cc\ub97c \uc99d\uc5ec \uc2dc\uc810\uc5d0 \uac16\ucdb0 \ub450\uc9c0 \uc54a\uc73c\uba74, \ub098\uc911\uc5d0 \uc804\uc561 \uc99d\uc5ec\ub85c \uc7ac\uacc4\uc0b0\ub418\uc5b4 \uac00\uc0b0\uc138\uae4c\uc9c0 \ub354\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<p><!-- \u2464 \uacb0\ub860 + CTA --><\/p>\n<h2>\uc815\ub9ac \u2014 \ubd80\ub2f4\ubd80\uc99d\uc5ec, \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\ubd80\ub2f4\ubd80\uc99d\uc5ec\ub294 \uc99d\uc5ec\uc138\ub97c \uc904\uc774\ub294 \uae30\uc220\uc774 \uc544\ub2c8\ub77c \uc138 \uac00\uc9c0 \uc138\uae08\uc744 \ub2e4\uc2dc \ubc30\ubd84\ud558\ub294 \uc120\ud0dd\uc774\uace0, \uc904\uc5b4\ub4dc\ub294 \uc99d\uc5ec\uc138 1\uc5b5 2,000\ub9cc \uc6d0\uc740 \uace0\uc815\uac12\uc778 \ubc18\uba74 \uadf8 \uc790\ub9ac\uc5d0 \ub4e4\uc5b4\uc624\ub294 \uc591\ub3c4\uc138\uc640 \ucde8\ub4dd\uc138 \uc911\uacfc\uac00 \ubcc0\uc218\uc785\ub2c8\ub2e4.<\/strong> \uadf8\ub798\uc11c \uac19\uc740 \uc544\ud30c\ud2b8\ub77c\ub3c4 \ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790\uc778\uc9c0, \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd\uc790\uc778\uc9c0\uc5d0 \ub530\ub77c \ub2f5\uc774 \uc815\ubc18\ub300\ub85c \ub098\uc635\ub2c8\ub2e4. \ud655\uc778 \uc21c\uc11c\ub294 \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4. \ub118\uae38 \uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34\uac00 \uc2e4\uc81c\ub85c \uc788\ub294\uc9c0, \ubd80\ubaa8\uc758 \uc8fc\ud0dd \uc218\uc640 \uadf8 \uc9d1\uc758 \ucde8\ub4dd\uac00\uc561\uc774 \uc5b4\ub514\ucbe4\uc778\uc9c0, \uadf8\ub9ac\uace0 \uac00\uc871 \uac04\uc774\ub77c\uba74 \ucc44\ubb34 \uc778\uc218\ub97c \uc785\uc99d\ud560 \uc11c\ub958\uac00 \uc900\ube44\ub410\ub294\uc9c0\uc785\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>\ubd80\ubaa8\uac00 1\uc8fc\ud0dd\uc790\ub77c\uba74 \u2192 \ubd80\ub2f4\ubd80\uc99d\uc5ec\uac00 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/strong> \uc591\ub3c4\uc138\uac00 \ube44\uacfc\uc138\ub85c 0\uc6d0\uc774\ub77c, \uc138\uae08 \ud569\uacc4\uac00 \ub2e8\uc21c\uc99d\uc5ec\ubcf4\ub2e4 1\uc5b5 3,080\ub9cc \uc6d0 \uc801\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>\ubd80\ubaa8\uac00 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd \uc774\uc0c1\uc774\ub77c\uba74 \u2192 \ub2e8\uc21c\uc99d\uc5ec \ucabd\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc73c\ub2c8 \uacc4\uc0b0\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \uc911\uacfc \uc591\ub3c4\uc138\uc640 \ucde8\ub4dd\uc138 12%\uac00 \uacb9\uccd0 \ud569\uacc4\uac00 \ub2e8\uc21c\uc99d\uc5ec\ubcf4\ub2e4 1,582\ub9cc \uc6d0 \ub9ce\uc544\uc9c0\uace0, 3\uc8fc\ud0dd \uc774\uc0c1\uc774\uba74 \uadf8 \ud3ed\uc774 \ub354 \ucee4\uc9d1\ub2c8\ub2e4.<\/li>\n<li><strong>\uacbd\uacc4\uc120\uc740 \uadf8 \uc9d1\uc758 \ucde8\ub4dd\uac00\uc561 \uc57d 2\uc5b5 6,000\ub9cc \uc6d0\uc785\ub2c8\ub2e4.<\/strong> \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd\uc790\uac00 \uc774\ubcf4\ub2e4 \ub0ae\uc740 \uac00\uaca9\uc5d0 \ucde8\ub4dd\ud55c \uc9d1(\uc591\ub3c4\ucc28\uc775 7\uc5b5 4,000\ub9cc \uc6d0 \uc774\uc0c1)\uc774\ub77c\uba74 \ubd80\ub2f4\ubd80\uc99d\uc5ec\uac00 \ubd88\ub9ac\ud558\uace0, \uc774\ubcf4\ub2e4 \ub192\uc740 \uac00\uaca9\uc5d0 \ucde8\ub4dd\ud588\ub2e4\uba74 \ubd80\ub2f4\ubd80\uc99d\uc5ec\uac00 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p class=\"hoan-consult\"><strong>\uc6b0\ub9ac \uc9d1\uc758 \ucde8\ub4dd\uac00\uc561\u00b7\ubcf4\uc720\uae30\uac04\u00b7\uc8fc\ud0dd \uc218\ub97c \ub123\uc73c\uba74 \uc138 \uac00\uc9c0 \uc138\uae08 \ud569\uacc4\uac00 \uc5bc\ub9c8\uc778\uc9c0, \ud638\uc548\uc774 \ub450 \ubc29\uc2dd\uc744 \ub098\ub780\ud788 \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>\ubd80\ub2f4\ubd80\uc99d\uc5ec \uc2e0\uace0\ub294 \uc5b8\uc81c\uae4c\uc9c0, \ub204\uac00 \ubb34\uc5c7\uc744 \ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uc138 \uac00\uc9c0 \uc2e0\uace0\uac00 \uac01\uc790 \ub530\ub85c \uac11\ub2c8\ub2e4. \uc99d\uc5ec\uc138\uc640 \ucde8\ub4dd\uc138\ub294 \uc790\ub140\uac00, \uc591\ub3c4\uc138 \uc608\uc815\uc2e0\uace0\ub294 \ubd80\ubaa8\uac00 \ud569\ub2c8\ub2e4. \uae30\ud55c\uc740 \uc138 \uc138\ubaa9 \ubaa8\ub450 \uadf8 \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4\uc774\uba70, \uc77c\ubc18 \ub9e4\ub9e4\uc758 2\uac1c\uc6d4\uacfc \ub2ec\ub9ac \ubd80\ub2f4\ubd80\uc99d\uc5ec \ucc44\ubb34 \ubd80\ubd84\uc758 \uc591\ub3c4\uc138\ub3c4 3\uac1c\uc6d4\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc138\ubaa9<\/th>\n<th>\uc2e0\uace0 \uc758\ubb34\uc790<\/th>\n<th>\uae30\ud55c<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc99d\uc5ec\uc138<\/td>\n<td>\uc790\ub140(\uc218\uc99d\uc790)<\/td>\n<td>\uc99d\uc5ec\ubc1b\uc740 \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4<\/td>\n<td>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a768\u2460<\/td>\n<\/tr>\n<tr>\n<td>\uc591\ub3c4\uc18c\ub4dd\uc138 (\uc608\uc815\uc2e0\uace0)<\/td>\n<td>\ubd80\ubaa8(\uc99d\uc5ec\uc790)<\/td>\n<td>\uc591\ub3c4\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 (\uc77c\ubc18 \ub9e4\ub9e4\ub294 2\uac1c\uc6d4)<\/td>\n<td>\uc18c\ub4dd\uc138\ubc95 \u00a7105\u2460\uc81c3\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\uc138<\/td>\n<td>\uc790\ub140(\uc218\uc99d\uc790)<\/td>\n<td>\ucde8\ub4dd\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 (\uadf8 \uc804\uc5d0 \ub4f1\uae30\ud558\ub824\uba74 \ub4f1\uae30 \uc2e0\uccad \uc804\uae4c\uc9c0)<\/td>\n<td>\uc9c0\ubc29\uc138\ubc95 \u00a720\u2460\u00b7\u2463<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/details>\n<details>\n<summary>\uc790\ub140\uc5d0\uac8c \uc18c\ub4dd\uc774 \uc5c6\uc5b4\ub3c4 \ubd80\ub2f4\ubd80\uc99d\uc5ec\ub97c \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ud560 \uc218\ub294 \uc788\uc9c0\ub9cc \uc704\ud5d8\uc774 \ud07d\ub2c8\ub2e4. \ubd80\ubaa8\u00b7\uc790\ub140 \uac04 \ucc44\ubb34 \uc778\uc218\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uc778\uc218\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ucd94\uc815\ub418\ubbc0\ub85c, \uc790\ub140\uac00 \uadf8 \ube5a\uc744 \uc2e4\uc81c\ub85c \uac1a\uc744 \ub2a5\ub825\uacfc \uc790\uae08 \ucd9c\ucc98\uac00 \uc788\uc5b4\uc57c \uc778\uc815\ubc1b\uae30 \uc720\ub9ac\ud569\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \ubd80\ucc44 \uc0ac\ud6c4\uad00\ub9ac\ub85c \uc0c1\ud658 \uc790\uae08\uc758 \ucd9c\ucc98\ub97c \ud655\uc778\ud558\uace0, \ubd80\ubaa8\uac00 \ub300\uc2e0 \uac1a\uc740 \uc0ac\uc2e4\uc774 \ub4dc\ub7ec\ub098\uba74 \uadf8 \uae08\uc561\uc744 \uc0c8\ub85c\uc6b4 \uc99d\uc5ec\ub85c \uacfc\uc138\ud569\ub2c8\ub2e4. \uc804\uc138\ubcf4\uc99d\uae08\uc774\ub77c\uba74 \ub9cc\uae30\uc5d0 \uc790\ub140 \uba85\uc758\ub85c \ubc18\ud658\ud560 \uacc4\ud68d(\uc790\uae30 \uc790\uae08\u00b7\uc2e0\uaddc \ub300\ucd9c)\uc774 \uc11c \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc804\uc138\ubcf4\uc99d\uae08 \ub300\uc2e0 \uc740\ud589 \ub300\ucd9c\uc774 \uc788\ub294 \uc9d1\ub3c4 \uac19\uc740 \ubc29\uc2dd\uc778\uac00\uc694?<\/summary>\n<p>\uac19\uc2b5\ub2c8\ub2e4. \uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34\ub77c\uba74 \ub300\ucd9c\ub3c4 \uc778\uc218 \ucc44\ubb34\ub85c \uc99d\uc5ec\uc7ac\uc0b0\uc5d0\uc11c \ube7c\uace0(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a736\u2460), \ucc44\ubb34 \ubd80\ubd84\uc740 \uc591\ub3c4\ub85c \ubd05\ub2c8\ub2e4. \ub2e4\ub9cc \ub300\ucd9c\uc740 \uc740\ud589\uc774 \ucc44\ubb34\uc790 \ubcc0\uacbd(\ucc44\ubb34 \uc778\uc218)\uc744 \uc2b9\uc778\ud55c \uc11c\ub958\uac00 \uc788\uc5b4\uc57c \uc778\uc218\ub85c \uc778\uc815\ubc1b\uc2b5\ub2c8\ub2e4. \uc2b9\uc778 \uc5c6\uc774 \ubd80\ubaa8 \uba85\uc758 \ub300\ucd9c\uc774 \uadf8\ub300\ub85c \ub0a8\uc544 \uc788\uc73c\uba74 \uc790\ub140\uac00 \uc778\uc218\ud588\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\uace0, \uc740\ud589\uc774 \uc778\uc218\ub97c \uac70\uc808\ud558\ub294 \uc0ac\ub840\ub3c4 \ud754\ud558\ubbc0\ub85c \uc2e4\ud589 \uc804\uc5d0 \uc740\ud589 \ud655\uc778\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubd80\ubaa8\uac00 3\uc8fc\ud0dd \uc774\uc0c1\uc774\uba74 \uc5b4\ub5bb\uac8c \ub2ec\ub77c\uc9c0\ub098\uc694?<\/summary>\n<p>\uc591\ub3c4\uc138 \uc911\uacfc\uac00 \uae30\ubcf8\uc138\uc728\uc5d0 30%\ud3ec\uc778\ud2b8\ub97c \ub354\ud558\ub294 \uc138\uc728\ub85c \uc62c\ub77c\uac11\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a7104\u2466\uc81c3\ud638). \uc704 \uc2dc\ub098\ub9ac\uc624 \u2461\uc640 \uac19\uc740 \uc870\uac74(\ucde8\ub4dd\uac00 2\uc5b5\u00b712\ub144 \ubcf4\uc720)\uc774\ub77c\uba74 \uacfc\uc138\ud45c\uc900 3\uc5b5 1,750\ub9cc \uc6d0\uc5d0 70%\ub97c \uc801\uc6a9\ud574 \uc591\ub3c4\uc138\uac00 2\uc5b5 1,594\ub9cc \uc6d0\uc73c\ub85c \ub298\uace0, \uc138\uae08 \ud569\uacc4 3\uc5b5 9,974\ub9cc \uc6d0\uc73c\ub85c \ub2e8\uc21c\uc99d\uc5ec\ubcf4\ub2e4 5,074\ub9cc \uc6d0 \ubd88\ub9ac\ud574\uc9d1\ub2c8\ub2e4. \ucde8\ub4dd\uc138 \ubb34\uc0c1\ubd84 12% \uc911\uacfc\ub294 2\uc8fc\ud0dd\uc790\uc640 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ube5a\uc774 \uc9d1\uac12\uc758 \ub300\ubd80\ubd84\uc774\uba74 \uc99d\uc5ec\uc138\uac00 \uac70\uc758 \uc5c6\uc5b4\uc9c0\ub098\uc694?<\/summary>\n<p>\uc99d\uc5ec\uc138\ub9cc \ubcf4\uba74 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uc2dc\uac00 10\uc5b5 \uc6d0\uc5d0 \ucc44\ubb34 8\uc5b5 \uc6d0\uc774\ub77c\uba74 \uc99d\uc5ec\uc7ac\uc0b0\uc740 2\uc5b5 \uc6d0, \uacf5\uc81c 5,000\ub9cc \uc6d0\uc744 \ube80 1\uc5b5 5,000\ub9cc \uc6d0\uc5d0 20% \uc138\uc728\uacfc \ub204\uc9c4\uacf5\uc81c 1,000\ub9cc \uc6d0\uc744 \uc801\uc6a9\ud574 \uc99d\uc5ec\uc138\ub294 2,000\ub9cc \uc6d0\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ucc44\ubb34 \ube44\uc728\uc774 \ucee4\uc9c4 \ub9cc\ud07c \uc591\ub3c4\ub85c \ubcf4\ub294 \ubd80\ubd84\ub3c4 80%\ub85c \ucee4\uc838 \ubd80\ubaa8\uc758 \uc591\ub3c4\uc138 \ubd80\ub2f4\uc774 \uadf8\ub300\ub85c \ub298\uace0, \uc790\ub140\uc758 \uc720\uc0c1\ucde8\ub4dd\ubd84 \ucde8\ub4dd\uc138\ub3c4 8\uc5b5 \uc6d0 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \ucc44\ubb34 \ube44\uc728\uc740 \uc99d\uc5ec\uc138\ub97c \ub0ae\ucd94\ub294 \ub300\uc2e0 \uc591\ub3c4\uc138\ub97c \ud0a4\uc6b0\ub294 \uc870\uc808 \uc190\uc7a1\uc774\ub77c\uace0 \ubcf4\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\uac00\uc5c5\uc774\ub098 \uc0ac\uc5c5\uc6a9 \uc790\uc0b0\uc744 \uc2b9\uacc4\ud558\ub294 \uc0c1\ud669\uc774\ub77c\uba74, \ubd80\ub2f4\ubd80\uc99d\uc5ec \ub300\uc2e0 <a href=\"https:\/\/hoantax.co.kr\/insights\/family-business-inheritance-deduction-guide\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c<\/a>\ub97c \ud568\uaed8 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><!-- \u2466 \uadfc\uac70\u00b7\ucd9c\ucc98 --><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc18c\ub4dd\uc138\ubc95 \u00a788\uc81c1\ud638(\ubd80\ub2f4\ubd80\uc99d\uc5ec \ucc44\ubb34\uc561 \ubd80\ubd84\uc740 \uc591\ub3c4)\u00b7\u00a755\u2460(\uc138\uc728\ud45c)\u00b7\u00a789\u2460\uc81c3\ud638(1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138, \uace0\uac00\uc8fc\ud0dd 12\uc5b5 \ucd08\uacfc \uc81c\uc678)\u00b7\u00a795\u2461(\uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c, \uc911\uacfc \uc790\uc0b0 \uc81c\uc678)\u00b7\u00a7103\u2460(\uae30\ubcf8\uacf5\uc81c 250\ub9cc \uc6d0)\u00b7\u00a7104\u2460\uc81c2\ud638\u00b7\uc81c3\ud638\u00b7\u2466(\ub2e8\uae30 60%\u00b770%, \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2\uc8fc\ud0dd +20%p\u00b73\uc8fc\ud0dd +30%p)\u00b7\u00a7105\u2460\uc81c3\ud638(\ubd80\ub2f4\ubd80\uc99d\uc5ec \uc608\uc815\uc2e0\uace0 3\uac1c\uc6d4) \u00b7 law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-04)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7154\u2460(1\uc138\ub300 1\uc8fc\ud0dd \uc694\uac74)\u00b7\u00a7159\u2460(\uc591\ub3c4\ucc28\uc775 \uc548\ubd84)\u00b7\u00a7160\u2460(\uace0\uac00\uc8fc\ud0dd \uc591\ub3c4\ucc28\uc775)\u00b7\u00a7167\uc870\uc75810\u00b7\u00a7167\uc870\uc7583 \u2460\uc81c12\ud638\uc7582(\ub2e4\uc8fc\ud0dd \uc911\uacfc \ubc30\uc81c 2026-05-09\uae4c\uc9c0 \uc591\ub3c4\ubd84) \u00b7 law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-04)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ubc95 \u00a710\uc870\uc7582\u2460\u00b7\u2465(\ubb34\uc0c1\ucde8\ub4dd \uc2dc\uac00\uc778\uc815\uc561, \ubd80\ub2f4\ubd80\uc99d\uc5ec \uc720\uc0c1\u00b7\ubb34\uc0c1 \uacfc\uc138\ud45c\uc900 \uad6c\ubd84)\u00b7\u00a711\u2460\uc81c2\ud638\u00b7\uc81c8\ud638(\ubb34\uc0c1 3.5%, \uc720\uc0c1 \uc8fc\ud0dd 1~3%)\u00b7\u00a713\uc870\uc7582\u2460\u00b7\u2461(\ub2e4\uc8fc\ud0dd\u00b7\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ucde8\ub4dd\uc138 \uc911\uacfc, 1\uc138\ub300 1\uc8fc\ud0dd\uc790 \uc9c1\uacc4\uc874\ube44\uc18d \uc99d\uc5ec \uc81c\uc678)\u00b7\u00a720\u2460\u00b7\u2463(\ucde8\ub4dd\uc138 \uc2e0\uace0\uae30\ud55c)\u00b7\u00a7103\uc870\uc7583(\uc591\ub3c4\uc18c\ub4dd \uac1c\uc778\uc9c0\ubc29\uc18c\ub4dd\uc138\uc728)\u00b7\u00a7151\u2460(\uc9c0\ubc29\uad50\uc721\uc138) \/ \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \u00a728\uc870\uc7586(\uc2dc\uac00\ud45c\uc900\uc561 3\uc5b5 \uc774\uc0c1, \uc81c\uc678 \ub300\uc0c1) \u00b7 law.go.kr \uc6d0\ubb38 \ub300\uc870(\ud655\uc778\uc77c 2026-09-04)<br \/>\n\u00b7 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \u00a74\uc81c11\ud638\u00b7\uc2dc\ud589\ub839 \u00a74\u2464(\uad6d\ubbfc\uc8fc\ud0dd \uaddc\ubaa8 \uc774\ud558 \uc11c\ubbfc\uc8fc\ud0dd 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