{"id":5442,"date":"2026-09-10T12:30:15","date_gmt":"2026-09-10T03:30:15","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5442"},"modified":"2026-09-11T07:42:33","modified_gmt":"2026-09-10T22:42:33","slug":"jagijusik-chwideuk-sogak-cheobun","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/jagijusik-chwideuk-sogak-cheobun\/","title":{"rendered":"\uc790\uae30\uc8fc\uc2dd, \ucde8\ub4dd\u00b7\uc18c\uac01\u00b7\ucc98\ubd84\uc5d0\uc11c \uc138\uae08\uc774 \uac08\ub9ac\ub294 \uc9c0\uc810"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc790\uae30\uc8fc\uc2dd\uc740 \uc0ac\ub294 \uc21c\uac04\u00b7\uc5c6\uc560\ub294 \uc21c\uac04\u00b7\ub418\ud30c\ub294 \uc21c\uac04\uc774 \uac01\uac01 \ub2e4\ub978 \uac70\ub798\ub77c\uc11c, \uc138\uae08\uc744 \ub0b4\ub294 \ucabd\uc774 \uc8fc\uc8fc\uc778\uc9c0 \ubc95\uc778\uc778\uc9c0\ubd80\ud130 \uba3c\uc800 \uc815\ud574\uc57c \uacc4\uc0b0\uc774 \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\uc138 \uac08\ub798\ub97c \uac00\ub974\ub294 \uae30\uc900<\/strong><\/p>\n<ul>\n<li><strong>\ucde8\ub4dd<\/strong> \u2014 \uc138\uae08\ubcf4\ub2e4 \uc0c1\ubc95 \ud55c\ub3c4\uac00 \uba3c\uc800 \uac78\ub9bd\ub2c8\ub2e4. \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ubc94\uc704\ub97c \ub118\uae30\uba74 \uc774\uc0ac\uac00 \ud68c\uc0ac\uc5d0 \ubc30\uc0c1\ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7341\u2462\u2463)<\/li>\n<li><strong>\uc18c\uac01<\/strong> \u2014 \uc8fc\uc8fc\uac00 \ubc1b\uc740 \ub300\uac00\uc5d0\uc11c \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\ub294 \ub370 \uc4f4 \uae08\uc561\uc744 \ube80 \ucd08\uacfc\ubd84\uc774 \uc758\uc81c\ubc30\ub2f9\uc785\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638, \ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638)<\/li>\n<li><strong>\ucc98\ubd84<\/strong> \u2014 \ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \ud310 \uae08\uc561\uc740 \ubc95\uc778\uc758 \uc775\uae08\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 2\uc7582\ud638)<\/li>\n<li>\uc989 <strong>\uc18c\uac01\uc740 \uc8fc\uc8fc\uc758 \uc138\uae08, \ucc98\ubd84\uc740 \ubc95\uc778\uc758 \uc138\uae08<\/strong>\uc785\ub2c8\ub2e4<\/li>\n<\/ul>\n<p><strong>\uc2e4\ud589 \uc804\uc5d0 \ud655\uc778\ud560 \uac83<\/strong><\/p>\n<ul>\n<li>\ucde8\ub4dd \ud55c\ub3c4 = \uc9c1\uc804 \uacb0\uc0b0\uae30 \ub300\ucc28\ub300\uc870\ud45c\uc0c1 \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \uc0c1\ubc95 \u00a7462\u2460 \uac01 \ud638 \uae08\uc561\uc744 \ube80 \uae08\uc561(\uc0c1\ubc95 \u00a7341\u2460 \ub2e8\uc11c)<\/li>\n<li>\ucde8\ub4dd \uc804 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758. \uc815\uad00\uc73c\ub85c \uc774\uc0ac\ud68c \uc774\uc775\ubc30\ub2f9\uc744 \uc815\ud574 \ub454 \ud68c\uc0ac\ub9cc \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uac08\uc74c\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7341\u2461)<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-09 \u00b7 2026\ub144 9\uc6d4 \uae30\uc900<\/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>\uc789\uc5ec\uae08 \uc815\ub9ac\ub098 \uc9c0\ubd84 \uc870\uc815 \ubc29\ubc95\uc73c\ub85c <strong>\uc790\uc0ac\uc8fc \ub9e4\uc785\uc744 \uad8c\uc720\ubc1b\uc740<\/strong> \ube44\uc0c1\uc7a5 \ubc95\uc778 \uc624\ub108<\/li>\n<li>\uc2b9\uacc4\ub97c \uc55e\ub450\uace0 <strong>\ud68c\uc0ac\uac00 \uc8fc\uc2dd\uc744 \ub418\uc0ac\ub294 \uad6c\uc870<\/strong>\ub97c \uac80\ud1a0 \uc911\uc778 \ub300\ud45c<\/li>\n<li>\uc774\ubbf8 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 <strong>\uc18c\uac01\ud560\uc9c0 \ub418\ud314\uc9c0<\/strong> \uacb0\uc815\ud574\uc57c \ud558\ub294 \uc2e4\ubb34 \ub2f4\ub2f9\uc790<\/li>\n<\/ul>\n<\/div>\n<p>&#8220;\uc790\uc0ac\uc8fc\ub97c \uc0ac\uba74 \uc138\uae08\uc774 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c.&#8221; \uc0c1\ub2f4\uc2e4\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ubc1b\ub294 \uc9c8\ubb38\uc778\ub370, <strong>\ub2f5\uc774 \ud558\ub098\ub85c \ub098\uc624\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \ud68c\uc0ac\uac00 \uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc774\ub294 \uac83, \uc0ac\ub4e4\uc778 \uc8fc\uc2dd\uc744 \uc5c6\uc560\ub294 \uac83, \ub2e4\uc2dc \ud30c\ub294 \uac83\uc740 \uc0c1\ubc95\uc5d0\uc11c\ub3c4 \uc138\ubc95\uc5d0\uc11c\ub3c4 \uc11c\ub85c \ub2e4\ub978 \uc0ac\uac74\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uacc4\uc0b0\uc774 \uc5b4\uae0b\ub098\ub294 \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0\uac00 \uc774 \uc14b\uc744 \ud55c \ub369\uc5b4\ub9ac\ub85c \ub193\uace0 \uc2dc\uc791\ud55c \ub370\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \uc138 \uac08\ub798\ub97c \ub098\ub220 \uac01\uac01 \ub204\uac00 \ubb34\uc2a8 \uc138\uae08\uc744 \ub0b4\ub294\uc9c0 \ucc28\uadfc\ucc28\uadfc \uc9da\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc5d0\uc11c \uc138\uae08\uc740 \uba87 \uac08\ub798\ub85c \uac08\ub9ac\ub294\uac00<\/h2>\n<p>\uc138 \uac08\ub798\uc785\ub2c8\ub2e4. \ucde8\ub4dd\u00b7\uc18c\uac01\u00b7\ucc98\ubd84\uc774 \uac01\uac01 \ub2e4\ub978 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc1b\uace0, \uc138\uae08\uc744 \ub0b4\ub294 \uc8fc\uccb4\ub3c4 \uc8fc\uc8fc\uc640 \ubc95\uc778\uc73c\ub85c \ub098\ub269\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\/A_3galrae_gwase.png\" alt=\"\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd\u00b7\uc18c\uac01\u00b7\ucc98\ubd84 \ub2e8\uacc4\ubcc4 \uacfc\uc138 \uc8fc\uccb4\uc640 \uadfc\uac70 \uc870\ubb38 \ud50c\ub85c\uc6b0\" class=\"wp-image-5446\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_3galrae_gwase.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_3galrae_gwase-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_3galrae_gwase-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_3galrae_gwase-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc790\uae30\uc8fc\uc2dd \uac70\ub798\ub294 \ucde8\ub4dd\u00b7\uc18c\uac01\u00b7\ucc98\ubd84 \uc138 \uac08\ub798\ub85c \ub098\ub258\uace0, \uc18c\uac01\uc740 \uc8fc\uc8fc\uac00\u00b7\ucc98\ubd84\uc740 \ubc95\uc778\uc774 \uc138\uae08\uc744 \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\ucde8\ub4dd \ub2e8\uacc4\uc758 \uc7c1\uc810, \uacfc\uc138\ubcf4\ub2e4 \uc0c1\ubc95 \ud55c\ub3c4<\/h3>\n<p>\ucde8\ub4dd \uc790\uccb4\uac00 \uace7\ubc14\ub85c \ud68c\uc0ac\uc758 \uc138\uae08\uc744 \ub9cc\ub4e4\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc5d0\uc11c \uba3c\uc800 \uac78\ub9ac\ub294 \uac83\uc740 \uc0c1\ubc95\uc758 \uc7ac\uc6d0 \uc81c\ud55c\uc785\ub2c8\ub2e4. \uc0c1\ubc95 \u00a7341\u2460\uc740 \ucde8\ub4dd\uac00\uc561 \ucd1d\uc561\uc774 \uc9c1\uc804 \uacb0\uc0b0\uae30 \ub300\ucc28\ub300\uc870\ud45c\uc0c1 \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \u00a7462\u2460 \uac01 \ud638\uc758 \uae08\uc561\uc744 \ube80 \uae08\uc561\uc744 \ub118\uc9c0 \ubabb\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \ub35c\ucee5 \ub9e4\uc785\ubd80\ud130 \uc9c4\ud589\ud558\uba74 \uc138\ubb34 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \ud68c\uc0ac \ub0b4\ubd80\uc758 \ucc45\uc784 \ubb38\uc81c\ub85c \uba3c\uc800 \ub3cc\uc544\uc635\ub2c8\ub2e4.<\/p>\n<h3>\uc18c\uac01 \ub2e8\uacc4\uc758 \uc7c1\uc810, \uc8fc\uc8fc\uc5d0\uac8c \uc0dd\uae30\ub294 \uc758\uc81c\ubc30\ub2f9<\/h3>\n<p>\uc18c\uac01\uc5d0\uc11c\ub294 \uc8fc\uc8fc\uac00 \uc138\uae08\uc744 \ub0c5\ub2c8\ub2e4. \uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638\ub294 \uc8fc\uc2dd\uc758 \uc18c\uac01\uc774\ub098 \uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc8fc\uc8fc\uac00 \ucde8\ub4dd\ud558\ub294 \uc7ac\uc0b0\uac00\uc561\uc774 \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc744 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ubc95\uc778 \uc8fc\uc8fc\ub77c\uba74 \ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638\uac00 \uac19\uc740 \uad6c\uc870\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638(\uc758\uc81c\ubc30\ub2f9)<\/strong> \u00b7 \uc18c\uac01\u00b7\uc790\ubcf8\uac10\uc18c\ub85c \uc778\ud55c \ucd08\uacfc\uae08\uc561<\/summary>\n<p>&#8220;\uc8fc\uc2dd\uc758 \uc18c\uac01\uc774\ub098 \uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud558\uc5ec \uc8fc\uc8fc\uac00 \ucde8\ub4dd\ud558\ub294 \uae08\uc804, \uadf8 \ubc16\uc758 \uc7ac\uc0b0\uc758 \uac00\uc561(\u50f9\u984d) \ub610\ub294 \ud1f4\uc0ac\u00b7\ud0c8\ud1f4\ub098 \ucd9c\uc790\uc758 \uac10\uc18c\ub85c \uc778\ud558\uc5ec \uc0ac\uc6d0\uc774\ub098 \ucd9c\uc790\uc790\uac00 \ucde8\ub4dd\ud558\ub294 \uae08\uc804, \uadf8 \ubc16\uc758 \uc7ac\uc0b0\uc758 \uac00\uc561\uc774 \uc8fc\uc8fc\u00b7\uc0ac\uc6d0\uc774\ub098 \ucd9c\uc790\uc790\uac00 \uadf8 \uc8fc\uc2dd \ub610\ub294 \ucd9c\uc790\uc9c0\ubd84\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uae08\uc561&#8221;<\/p>\n<p>\uac19\uc740 \uc870 \u2463\ud56d\uc740 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561\uc774 \ubd88\ubd84\uba85\ud55c \uacbd\uc6b0 \uc561\uba74\uac00\uc561\uc744 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561\uc73c\ub85c \ubcf8\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\uc790\uae30\uc8fc\uc2dd\uc744 \ub418\ud314\uba74 \ubc95\uc778 \ucabd \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<h3>\ucc98\ubd84 \ub2e8\uacc4\uc758 \uc7c1\uc810, \ubc95\uc778\uc5d0\uac8c \uc7a1\ud788\ub294 \uc775\uae08<\/h3>\n<p>\ucc98\ubd84\uc5d0\uc11c\ub294 \ubc95\uc778\uc774 \uc138\uae08\uc744 \ub0c5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711\uc740 \uc775\uae08\uc5d0 \uc0b0\uc785\ud558\ub294 \uc218\uc775\uc758 \ubc94\uc704\ub97c \uc5f4\uac70\ud558\uba74\uc11c 2\uc7582\ud638\uc5d0 \uc790\uae30\uc8fc\uc2dd\uc758 \uc591\ub3c4\uae08\uc561\uc744 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac\uac00 \ubcf4\uc720\ud558\ub358 \uc790\uae30\uc8fc\uc2dd\uc744 \ubc16\uc73c\ub85c \ud314\uba74 \uadf8 \uc591\ub3c4\uae08\uc561\uc774 \ubc95\uc778\uc758 \uc218\uc775\uc73c\ub85c \uc7a1\ud78c\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub2e8\uacc4\ubcc4 \ubd80\ub2f4 \uc8fc\uccb4 \ube44\uad50<\/h3>\n<p>\uc138\uae08\uc744 \ub0b4\ub294 \ucabd\uc774 \uac08\ub9ac\ub294 \uac83\uc774 \uc774 \ud45c\uc758 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ub2e8\uacc4<\/th>\n<th>\uc138\uae08\uc744 \ub0b4\ub294 \ucabd<\/th>\n<th>\ubb34\uc5c7\uc73c\ub85c \uc7a1\ud788\ub294\uac00<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ucde8\ub4dd<\/td>\n<td>(\ud68c\uc0ac \ub2e8\uacc4 \uacfc\uc138\uc0ac\uac74 \uc544\ub2d8)<\/td>\n<td>\uc0c1\ubc95\uc0c1 \uc7ac\uc6d0\u00b7\uc808\ucc28 \uc81c\ud55c\uc774 \uba3c\uc800 \uc791\ub3d9<\/td>\n<td>\uc0c1\ubc95 \u00a7341\u2460\u2461\u2462\u2463<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uac01<\/td>\n<td><strong>\uc8fc\uc8fc<\/strong><\/td>\n<td>\ub300\uac00 \u2212 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561 = \uc758\uc81c\ubc30\ub2f9<\/td>\n<td>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638 \u00b7 \ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ucc98\ubd84<\/td>\n<td><strong>\ubc95\uc778<\/strong><\/td>\n<td>\uc790\uae30\uc8fc\uc2dd \uc591\ub3c4\uae08\uc561 = \uc775\uae08<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 2\uc7582\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucde8\ub4dd \ub2e8\uacc4\uc5d0\uc11c \uc8fc\uc8fc\uac00 \ubc1b\ub294 \ub300\uac00\ub97c \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \ubcfc\uc9c0 \uc591\ub3c4\uc18c\ub4dd\uc73c\ub85c \ubcfc\uc9c0\ub294 \ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub77c \ub2ec\ub9ac \ub2e4\ub904\uc838 \uc654\uc2b5\ub2c8\ub2e4. \uc774 \uad6c\ubd84\uacfc 2027\ub144 \uac1c\ud3b8 \ubc29\ud5a5\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/jagijusik-gwase-ilwonhwa\/\">\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \uacfc\uc138, 2027\ub144\ubd80\ud130 \uc774\ub807\uac8c \ubc14\ub010\ub2e4<\/a>\uc5d0\uc11c \ub530\ub85c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\uac00 \uc0b4 \uc218 \uc788\ub294 \uc790\uae30\uc8fc\uc2dd \ud55c\ub3c4<\/h2>\n<p>\uc9c1\uc804 \uacb0\uc0b0\uae30 \uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \uc790\ubcf8\uae08\uacfc \uc900\ube44\uae08 \ub4f1\uc744 \ube7c\uace0 \ub0a8\ub294 \uae08\uc561\uc774 \ud55c\ub3c4\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \uc0b0\uc815 \ud56d\ubaa9<\/h3>\n<p>\uc0c1\ubc95 \u00a7462\u2460\uc740 \ub300\ucc28\ub300\uc870\ud45c\uc758 \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \ub124 \uac00\uc9c0\ub97c \uacf5\uc81c\ud55c \uae08\uc561\uc744 \uc774\uc775\ubc30\ub2f9\uc758 \ud55c\ub3c4\ub85c \uc815\ud558\uace0, \u00a7341\u2460 \ub2e8\uc11c\uac00 \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud55c\ub3c4\ub97c \uc5ec\uae30\uc5d0 \uc5f0\uacb0\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud56d\ubaa9<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uae30\uc900<\/td>\n<td>\ub300\ucc28\ub300\uc870\ud45c\uc758 \uc21c\uc790\uc0b0\uc561<\/td>\n<td>\uc9c1\uc804 \uacb0\uc0b0\uae30 \uae30\uc900(\u00a7341\u2460 \ub2e8\uc11c)<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c 1<\/td>\n<td>\uc790\ubcf8\uae08\uc758 \uc561<\/td>\n<td>\u00a7462\u24601\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c 2<\/td>\n<td>\uadf8 \uacb0\uc0b0\uae30\uae4c\uc9c0 \uc801\ub9bd\ub41c \uc790\ubcf8\uc900\ube44\uae08\uacfc \uc774\uc775\uc900\ube44\uae08\uc758 \ud569\uacc4\uc561<\/td>\n<td>\u00a7462\u24602\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c 3<\/td>\n<td>\uadf8 \uacb0\uc0b0\uae30\uc5d0 \uc801\ub9bd\ud558\uc5ec\uc57c \ud560 \uc774\uc775\uc900\ube44\uae08\uc758 \uc561<\/td>\n<td>\u00a7462\u24603\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c 4<\/td>\n<td>\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubbf8\uc2e4\ud604\uc774\uc775<\/td>\n<td>\u00a7462\u24604\ud638<\/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\/09\/B_hando_gyesan.png\" alt=\"\uc0c1\ubc95 \uc81c462\uc870 \uc81c1\ud56d \uae30\uc900 \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \uacf5\uc81c \ud56d\ubaa9\uacfc \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud55c\ub3c4 \uc0b0\uc815 \uad6c\uc870\" class=\"wp-image-5447\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hando_gyesan.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hando_gyesan-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hando_gyesan-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hando_gyesan-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc9c1\uc804 \uacb0\uc0b0\uae30 \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \ub124 \ud56d\ubaa9\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc774 \ucde8\ub4dd\uac00\uc561 \ucd1d\uc561\uc758 \ud55c\ub3c4\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uacb0\uc0b0\uae30 \uc21c\uc790\uc0b0\uc561\uc774 \ubaa8\uc790\ub784 \uc6b0\ub824\uac00 \uc788\ub294 \uacbd\uc6b0<\/h3>\n<p>\ucde8\ub4dd\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc0c1\ubc95 \u00a7341\u2462\uc740 \ud574\ub2f9 \uc601\uc5c5\uc5f0\ub3c4 \uacb0\uc0b0\uae30\uc5d0 \uc21c\uc790\uc0b0\uc561\uc774 \u00a7462\u2460 \uac01 \ud638 \uae08\uc561\uc758 \ud569\uacc4\uc561\uc5d0 \ubbf8\uce58\uc9c0 \ubabb\ud560 \uc6b0\ub824\uac00 \uc788\uc73c\uba74 \ucde8\ub4dd\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uadf8\ub7fc\uc5d0\ub3c4 \ucde8\ub4dd\ud574 \uc2e4\uc81c\ub85c \ubbf8\ub2ec\ud55c \uacbd\uc6b0, \u00a7341\u2463\uc5d0 \ub530\ub77c \uc774\uc0ac\ub294 \ud68c\uc0ac\uc5d0 \ub300\ud558\uc5ec \uc5f0\ub300\ud558\uc5ec \uadf8 \ubbf8\uce58\uc9c0 \ubabb\ud55c \uae08\uc561\uc744 \ubc30\uc0c1\ud560 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \uc6b0\ub824\uac00 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud560 \ub54c \uc8fc\uc758\ub97c \uac8c\uc744\ub9ac\ud558\uc9c0 \uc54a\uc558\uc74c\uc744 \uc99d\uba85\ud558\uba74 \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud55c\ub3c4 \ubc16\uc5d0\uc11c\ub3c4 \ucde8\ub4dd\uc774 \uac00\ub2a5\ud55c \uacbd\uc6b0<\/h3>\n<p>\uc0c1\ubc95 \u00a7341\uc870\uc7582\uac00 \uc815\ud55c \ub124 \uac00\uc9c0\uc785\ub2c8\ub2e4. \ud569\ubcd1 \ub610\ub294 \ub2e4\ub978 \ud68c\uc0ac\uc758 \uc601\uc5c5 \uc804\ubd80\uc758 \uc591\uc218\ub85c \uc778\ud55c \uacbd\uc6b0, \ud68c\uc0ac\uc758 \uad8c\ub9ac\ub97c \uc2e4\ud589\ud568\uc5d0 \uc788\uc5b4 \ubaa9\uc801 \ub2ec\uc131\uc744 \uc704\ud558\uc5ec \ud544\uc694\ud55c \uacbd\uc6b0, \ub2e8\uc8fc\uc758 \ucc98\ub9ac\ub97c \uc704\ud558\uc5ec \ud544\uc694\ud55c \uacbd\uc6b0, \uc8fc\uc8fc\uac00 \uc8fc\uc2dd\ub9e4\uc218\uccad\uad6c\uad8c\uc744 \ud589\uc0ac\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0\uc5d0\ub294 \u00a7341\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ucde8\ub4dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ucde8\ub4dd\uc5d0 \ud544\uc694\ud55c \uacb0\uc758\uc640 \ubc29\ubc95\uc758 \uc81c\ud55c<\/h2>\n<p>\uc6d0\uce59\uc740 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc785\ub2c8\ub2e4. \uc815\uad00\uc5d0 \uc774\uc0ac\ud68c \uc774\uc775\ubc30\ub2f9 \uc870\ud56d\uc744 \ub454 \ud68c\uc0ac\ub9cc \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uac08\uc74c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uc815\ud574\uc57c \ud558\ub294 \uc138 \uac00\uc9c0<\/h3>\n<p>\uc0c1\ubc95 \u00a7341\u2461\uc740 \ucde8\ub4dd \uc804\uc5d0 \ubbf8\ub9ac \uacb0\uc815\ud558\ub3c4\ub85d \uc138 \uac00\uc9c0\ub97c \uc5f4\uac70\ud569\ub2c8\ub2e4. \ucde8\ub4dd\ud560 \uc218 \uc788\ub294 \uc8fc\uc2dd\uc758 \uc885\ub958 \ubc0f \uc218, \ucde8\ub4dd\uac00\uc561 \ucd1d\uc561\uc758 \ud55c\ub3c4, 1\ub144\uc744 \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \ubc94\uc704\uc5d0\uc11c \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud560 \uc218 \uc788\ub294 \uae30\uac04\uc785\ub2c8\ub2e4. \uae30\uac04 \uc0c1\ud55c\uc774 1\ub144\uc774\ubbc0\ub85c \uacb0\uc758 \ud55c \ubc88\uc73c\ub85c \ubb34\uae30\ud55c \ub9e4\uc785\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uac08\uc74c\ud560 \uc218 \uc788\ub294 \uc870\uac74<\/h3>\n<p>\uc815\uad00\uc73c\ub85c \uc774\uc0ac\ud68c \uacb0\uc758\uc5d0 \uc758\ud558\uc5ec \uc774\uc775\ubc30\ub2f9\uc744 \ud560 \uc218 \uc788\ub2e4\uace0 \uc815\ud558\uace0 \uc788\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4(\u00a7341\u2461 \ub2e8\uc11c). \uc815\uad00\uc5d0 \uc774 \uc870\ud56d\uc774 \uc5c6\uc73c\uba74 \uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \uc9c4\ud589\ud55c \ucde8\ub4dd\uc740 \uc808\ucc28 \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uc815\uad00 \uc810\uac80\uc774 \uc790\uae30\uc8fc\uc2dd \uac80\ud1a0\uc758 \uc2e4\uc9c8\uc801\uc778 \ucd9c\ubc1c\uc810\uc778 \uc774\uc720\uac00 \uc5ec\uae30 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd \ubc29\ubc95\uc758 \uc81c\ud55c\uacfc \uade0\ub4f1\uc870\uac74 \uc694\uac74<\/h3>\n<p>\uc0c1\ubc95 \u00a7341\u2460\uc740 \ub450 \uac00\uc9c0 \ubc29\ubc95\uc744 \uc815\ud569\ub2c8\ub2e4. \uac70\ub798\uc18c\uc5d0\uc11c \uc2dc\uc138\uac00 \uc788\ub294 \uc8fc\uc2dd\uc740 \uac70\ub798\uc18c\uc5d0\uc11c \ucde8\ub4dd\ud558\ub294 \ubc29\ubc95, \uadf8 \uc678\uc5d0\ub294 \uac01 \uc8fc\uc8fc\uac00 \uac00\uc9c4 \uc8fc\uc2dd \uc218\uc5d0 \ub530\ub77c \uade0\ub4f1\ud55c \uc870\uac74\uc73c\ub85c \ucde8\ub4dd\ud558\ub294 \uac83\uc73c\ub85c\uc11c \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \ubc95\uc778\uc740 \ud6c4\uc790\uc5d0 \ud574\ub2f9\ud558\ubbc0\ub85c <strong>\ud2b9\uc815 \uc8fc\uc8fc\uc5d0\uac8c\uc11c\ub9cc \uace8\ub77c \uc0ac\ub294 \ubc29\uc2dd\uc740 \uc774 \uc870\ud56d\uc774 \uc608\uc815\ud55c \ubc29\ubc95\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/strong> \uc624\ub108 \uc9c0\ubd84\ub9cc \uc815\ub9ac\ud558\ub824\ub358 \uacc4\ud68d\uc774 \uc808\ucc28\uc5d0\uc11c \ub9c9\ud788\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc18c\uac01\ud558\uba74 \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \ub098\uc624\ub294\uac00<\/h2>\n<p>\ub300\uac00\uc5d0\uc11c \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\ub294 \ub370 \uc4f4 \uae08\uc561\uc744 \ube80 \ucd08\uacfc\ubd84\uc774 \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4. \ucde8\ub4dd\uac00\uc561\uc774 \ub0ae\uc744\uc218\ub85d \uc758\uc81c\ubc30\ub2f9\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc758\uc81c\ubc30\ub2f9 \uacc4\uc0b0 \uc608\uc2dc<\/h3>\n<p>\uc124\ub9bd \ub54c \uc561\uba74 5,000\uc6d0\uc73c\ub85c \ucd9c\uc790\ud55c \uc8fc\uc2dd\uc744 \ud68c\uc0ac\uac00 \ud604\uc7ac \uac00\uce58\ub85c \ub418\uc0ac\uc11c \uc18c\uac01\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uae08\uc561<\/th>\n<th>\uc0b0\ucd9c \uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc18c\uac01 \ub300\uc0c1 \uc8fc\uc2dd<\/td>\n<td>2,000\uc8fc<\/td>\n<td>\ub300\ud45c \ubcf4\uc720\ubd84 \uc911 \uc77c\ubd80<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc8fc\uac00 \ubc1b\ub294 \ub300\uac00<\/td>\n<td>200,000,000\uc6d0<\/td>\n<td>\uc8fc\ub2f9 100,000\uc6d0 \u00d7 2,000\uc8fc<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561<\/td>\n<td>10,000,000\uc6d0<\/td>\n<td>\uc124\ub9bd \uc2dc \uc8fc\ub2f9 5,000\uc6d0 \u00d7 2,000\uc8fc<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc758\uc81c\ubc30\ub2f9 \uae08\uc561<\/strong><\/td>\n<td><strong>190,000,000\uc6d0<\/strong><\/td>\n<td>200,000,000 \u2212 10,000,000(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561\uc774 \ubd88\ubd84\uba85\ud558\uba74 \uc561\uba74\uac00\uc561\uc744 \uadf8 \uae08\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u2463). \uc624\ub798\ub41c \ubc95\uc778\uc77c\uc218\ub85d \ub2f9\ucd08 \ucd9c\uc790 \uc99d\ube59\uc774 \ub0a8\uc544 \uc788\uc9c0 \uc54a\uc544 \uc774 \uc870\ud56d\uc774 \uc2e4\uc81c\ub85c \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubc30\ub2f9\uc138\uc561\uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\ub294 \uc758\uc81c\ubc30\ub2f9<\/h3>\n<p>\uc790\ubcf8\uac10\uc18c\ub85c \uc778\ud55c \uc758\uc81c\ubc30\ub2f9 \uc911 \ubc95\uc778\uc758 \uc18c\ub4dd\uc5d0 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc54a\uc740 \ubc30\ub2f9\uc740 \ucd1d\uc218\uc785\uae08\uc561\uc5d0 <strong>100\ubd84\uc758 10<\/strong>\uc744 \ub354\ud558\ub294 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24621\ud638). \ubc30\ub2f9\uc18c\ub4dd\uc774\ub77c\uace0 \ud574\uc11c \ubaa8\ub450 \uac19\uc740 \ubc29\uc2dd\uc73c\ub85c \uacc4\uc0b0\ub418\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc774 \uac00\uc0b0\uc728\uc740 2027\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc9c0\uae09\ubc1b\ub294 \ubc30\ub2f9\uc18c\ub4dd\ubd80\ud130 100\ubd84\uc758 11\ub85c \uc62c\ub77c\uac11\ub2c8\ub2e4(\ubd80\uce59 \ubc95\ub960 \uc81c21221\ud638 \uc81c1\uc870 2\ud638\u00b7\uc81c14\uc870).<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uac00<\/h2>\n<p>\uc5b4\ub514\uc5d0\uc11c \ub9c9\ud788\ub294\uc9c0\uac00 \uc720\ud615\ub9c8\ub2e4 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\uc0c1\ud669<\/th>\n<th>\uba3c\uc800 \ud655\uc778\ud560 \uac83<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>A. \uc7ac\uc6d0\uc774 \ube60\ub4ef\ud55c \ubc95\uc778<\/strong><\/td>\n<td>\uc774\uc775\uc789\uc5ec\uae08\uc740 \uc788\uc73c\ub098 \uc21c\uc790\uc0b0 \ub300\ube44 \uc790\ubcf8\uae08\u00b7\uc900\ube44\uae08 \ube44\uc911\uc774 \ud07c<\/td>\n<td>\u00a7462\u2460 \uacf5\uc81c \ud6c4 \ud55c\ub3c4. \ubbf8\ub2ec \uc6b0\ub824\uac00 \uc788\uc73c\uba74 \ucde8\ub4dd \uc790\uccb4\uac00 \uae08\uc9c0\ub418\uace0 \uc774\uc0ac \ubc30\uc0c1\ucc45\uc784\uc774 \ub530\ub984<\/td>\n<\/tr>\n<tr>\n<td><strong>B. \ud2b9\uc815 \uc8fc\uc8fc \uc9c0\ubd84\ub9cc \uc815\ub9ac\ud558\ub824\ub294 \ubc95\uc778<\/strong><\/td>\n<td>\uc624\ub108\ub098 \ud2b9\uc815 \uc8fc\uc8fc\uc758 \uc8fc\uc2dd\ub9cc \ud68c\uc0ac\uac00 \uc778\uc218\ud558\ub824\ub294 \uad6c\uc870<\/td>\n<td>\uade0\ub4f1\uc870\uac74 \ucde8\ub4dd \uc694\uac74(\u00a7341\u24602\ud638). \ud2b9\uc815\uc778 \ub300\uc0c1 \ub9e4\uc218\ub294 \uc774 \ubc29\ubc95\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc74c<\/td>\n<\/tr>\n<tr>\n<td><strong>C. \uc815\uad00 \uc815\ube44\uac00 \uc548 \ub41c \ubc95\uc778<\/strong><\/td>\n<td>\uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \uc9c4\ud589\ud558\ub824\ub294 \uacc4\ud68d<\/td>\n<td>\uc815\uad00\uc758 \uc774\uc0ac\ud68c \uc774\uc775\ubc30\ub2f9 \uc870\ud56d \uc720\ubb34(\u00a7341\u2461 \ub2e8\uc11c). \uc5c6\uc73c\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758 \ud544\uc694<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u00b7 \uc790\uae30\uc8fc\uc2dd\uc740 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p><strong>\uc7ac\uc6d0\uc774 \ube60\ub4ef\ud55c A\uc720\ud615\uc774\ub77c\uba74<\/strong>, \ucde8\ub4dd \uaddc\ubaa8\ub97c \uc904\uc774\uac70\ub098 \uc2dc\uc810\uc744 \ubbf8\ub8e8\ub294 \ucabd\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ud55c\ub3c4\ub97c \ub118\uae34 \ucde8\ub4dd\uc740 \ub418\ub808 \uc774\uc0ac \ubc30\uc0c1\ucc45\uc784\uc73c\ub85c \ub3cc\uc544\uc635\ub2c8\ub2e4.<\/p>\n<p><strong>\ud2b9\uc815 \uc8fc\uc8fc \uc9c0\ubd84\ub9cc \uc815\ub9ac\ud558\ub824\ub294 B\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd\uc774 \uadf8 \ubaa9\uc801\uc5d0 \ub9de\ub294 \uc218\ub2e8\uc778\uc9c0\ubd80\ud130 \ub2e4\uc2dc \ubcf4\ub294 \ud3b8\uc774 \ub0ab\uc2b5\ub2c8\ub2e4. \uade0\ub4f1\uc870\uac74 \uc694\uac74\uc774 \uacc4\ud68d\uc758 \uc804\uc81c\ub97c \uae68\ub728\ub9ac\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc815\uad00\uc774 \uc815\ube44\ub418\uc9c0 \uc54a\uc740 C\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uacb0\uc758 \uc808\ucc28\ub97c \uac16\ucd94\ub294 \uac83\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4. \uc21c\uc11c\uac00 \ub4a4\ubc14\ub00c\uba74 \uac70\ub798 \uc790\uccb4\uc758 \ud6a8\ub825\uc774 \ub2e4\ud22c\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\">\uc138 \uc720\ud615 \ubaa8\ub450 \uc18c\uac01\uc73c\ub85c \uac08\uc9c0 \ucc98\ubd84\uc73c\ub85c \uac08\uc9c0\ub294 \uadf8\ub2e4\uc74c \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc138\uae08\uc744 \ub0b4\ub294 \uc8fc\uccb4\uac00 \uc8fc\uc8fc\uc778\uc9c0 \ubc95\uc778\uc778\uc9c0\ubd80\ud130 \uc815\ud574\uc57c \uacc4\uc0b0\uc774 \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">\uc790\uae30\uc8fc\uc2dd \uac80\ud1a0 \uc0c1\ub2f4 \uc2e0\uccad\ud558\uae30<\/a><\/p>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-box hoan-faq\">\n<details>\n<summary><strong>\uc790\uae30\uc8fc\uc2dd\uc744 \uc0b4 \uc218 \uc788\ub294 \ud55c\ub3c4\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub098\uc694?<\/strong><\/summary>\n<p>\uc9c1\uc804 \uacb0\uc0b0\uae30 \ub300\ucc28\ub300\uc870\ud45c\uc0c1 \uc21c\uc790\uc0b0\uc561\uc5d0\uc11c \uc0c1\ubc95 \u00a7462\u2460 \uac01 \ud638\uc758 \uae08\uc561(\uc790\ubcf8\uae08, \uc801\ub9bd\ub41c \uc790\ubcf8\uc900\ube44\uae08\uacfc \uc774\uc775\uc900\ube44\uae08 \ud569\uacc4, \uadf8 \uacb0\uc0b0\uae30\uc5d0 \uc801\ub9bd\ud558\uc5ec\uc57c \ud560 \uc774\uc775\uc900\ube44\uae08, \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubbf8\uc2e4\ud604\uc774\uc775)\uc744 \ube80 \uae08\uc561\uc785\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7341\u2460 \ub2e8\uc11c). \ucde8\ub4dd\uac00\uc561 \ucd1d\uc561\uc774 \uc774 \uae08\uc561\uc744 \ub118\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc8fc\uc8fc\ucd1d\ud68c\ub97c \uc5f4\uc9c0 \uc54a\uace0 \uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \ucde8\ub4dd\ud560 \uc218 \uc788\ub098\uc694?<\/strong><\/summary>\n<p>\uc815\uad00\uc73c\ub85c \uc774\uc0ac\ud68c \uacb0\uc758\uc5d0 \uc758\ud558\uc5ec \uc774\uc775\ubc30\ub2f9\uc744 \ud560 \uc218 \uc788\ub2e4\uace0 \uc815\ud558\uace0 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\ub97c \uac08\uc74c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7341\u2461 \ub2e8\uc11c). \uc815\uad00\uc5d0 \ud574\ub2f9 \uc870\ud56d\uc774 \uc5c6\ub2e4\uba74 \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ub300\ud45c \uc9c0\ubd84\ub9cc \ud68c\uc0ac\uac00 \uc0ac\ub4e4\uc774\ub294 \uac83\ub3c4 \uac00\ub2a5\ud55c\uac00\uc694?<\/strong><\/summary>\n<p>\uc0c1\ubc95 \u00a7341\u2460\uc774 \uc815\ud55c \ucde8\ub4dd \ubc29\ubc95\uc740 \uac70\ub798\uc18c \uc2dc\uc138\uac00 \uc788\ub294 \uc8fc\uc2dd\uc758 \uac70\ub798\uc18c \ucde8\ub4dd\uacfc, \uac01 \uc8fc\uc8fc\uac00 \uac00\uc9c4 \uc8fc\uc2dd \uc218\uc5d0 \ub530\ub77c \uade0\ub4f1\ud55c \uc870\uac74\uc73c\ub85c \ucde8\ub4dd\ud558\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0\uc11c \ud2b9\uc815 \uc8fc\uc8fc\ub9cc \uc0c1\ub300\ub85c \ub9e4\uc218\ud558\ub294 \ubc29\uc2dd\uc740 \uc774 \ubc29\ubc95\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \u00a7341\uc870\uc7582\uac00 \uc815\ud55c \ud2b9\uc815\ubaa9\uc801 \ucde8\ub4dd(\ud569\ubcd1\u00b7\uc601\uc5c5 \uc804\ubd80 \uc591\uc218, \uad8c\ub9ac \uc2e4\ud589, \ub2e8\uc8fc \ucc98\ub9ac, \uc8fc\uc2dd\ub9e4\uc218\uccad\uad6c\uad8c \ud589\uc0ac)\uc5d0 \ud574\ub2f9\ud558\uba74 \u00a7341\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ucde8\ub4dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc18c\uac01\uacfc \ucc98\ubd84 \uc911 \uc5b4\ub290 \ucabd\uc774 \uc138\uae08\uc774 \uc801\ub098\uc694?<\/strong><\/summary>\n<p>\ubd80\ub2f4\ud558\ub294 \uc8fc\uccb4\uac00 \ub2ec\ub77c \ub2e8\uc21c \ube44\uad50\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc18c\uac01\uc740 \uc8fc\uc8fc\uc5d0\uac8c \uc758\uc81c\ubc30\ub2f9\uc774 \uc0dd\uae30\uace0(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638), \ucc98\ubd84\uc740 \ubc95\uc778\uc758 \uc775\uae08\uc5d0 \uc591\ub3c4\uae08\uc561\uc774 \uc7a1\ud799\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 2\uc7582\ud638). \uc8fc\uc8fc\uc758 \uc18c\ub4dd\uc138\ub97c \ubcfc \uac83\uc778\uc9c0 \ubc95\uc778\uc758 \ubc95\uc778\uc138\ub97c \ubcfc \uac83\uc778\uc9c0\uc5d0 \ub530\ub77c \uc720\ub9ac\ud55c \ucabd\uc774 \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ucde8\ub4dd \ub2f9\uc2dc \ucd9c\uc790 \uc99d\ube59\uc774 \uc5c6\uc73c\uba74 \uc758\uc81c\ubc30\ub2f9\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub098\uc694?<\/strong><\/summary>\n<p>\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561\uc774 \ubd88\ubd84\uba85\ud55c \uacbd\uc6b0\uc5d0\ub294 \uadf8 \uc8fc\uc2dd\uc758 \uc561\uba74\uac00\uc561\uc744 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u2463). \ubb34\uc561\uba74\uc8fc\uc2dd\uc740 \ucde8\ub4dd\uc77c \ub2f9\uc2dc \ubc1c\ud589\ubc95\uc778\uc758 \uc790\ubcf8\uae08\uc744 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\ub85c \ub098\ub208 \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uacb0\uc0b0\uae30\uc5d0 \uc21c\uc790\uc0b0\uc774 \ubd80\uc871\ud574\uc9c0\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\ud574\ub2f9 \uc601\uc5c5\uc5f0\ub3c4 \uacb0\uc0b0\uae30\uc5d0 \uc21c\uc790\uc0b0\uc561\uc774 \uc0c1\ubc95 \u00a7462\u2460 \uac01 \ud638 \uae08\uc561\uc758 \ud569\uacc4\uc561\uc5d0 \ubbf8\uce58\uc9c0 \ubabb\ud560 \uc6b0\ub824\uac00 \uc788\uc73c\uba74 \ucde8\ub4dd\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4(\u00a7341\u2462). \uadf8\ub7fc\uc5d0\ub3c4 \ucde8\ub4dd\ud574 \uc2e4\uc81c\ub85c \ubbf8\ub2ec\ud55c \uacbd\uc6b0 \uc774\uc0ac\ub294 \ud68c\uc0ac\uc5d0 \ub300\ud558\uc5ec \uc5f0\ub300\ud558\uc5ec \ubbf8\ub2ec\uc561\uc744 \ubc30\uc0c1\ud560 \ucc45\uc784\uc744 \uc9c0\uba70, \uc6b0\ub824\uac00 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud560 \ub54c \uc8fc\uc758\ub97c \uac8c\uc744\ub9ac\ud558\uc9c0 \uc54a\uc558\uc74c\uc744 \uc99d\uba85\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uba74\ucc45\ub429\ub2c8\ub2e4(\u00a7341\u2463).<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-box hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<ul>\n<li>\uc0c1\ubc95 \u00a7341(\uc790\uae30\uc8fc\uc2dd\uc758 \ucde8\ub4dd) \u00b7 \u00a7341\uc870\uc7582(\ud2b9\uc815\ubaa9\uc801\uc5d0 \uc758\ud55c \uc790\uae30\uc8fc\uc2dd\uc758 \ucde8\ub4dd) \u00b7 \u00a7343(\uc8fc\uc2dd\uc758 \uc18c\uac01) \u00b7 \u00a7462\u2460(\uc774\uc775\uc758 \ubc30\ub2f9)<\/li>\n<li>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638 \u00b7 \u00a717\u24621\ud638 \u00b7 \u00a717\u2463(\ubc30\ub2f9\uc18c\ub4dd\u00b7\uc758\uc81c\ubc30\ub2f9)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638(\ubc30\ub2f9\uae08 \ub610\ub294 \ubd84\ubc30\uae08\uc758 \uc758\uc81c)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 2\uc7582\ud638(\uc218\uc775\uc758 \ubc94\uc704 \u00b7 \uc790\uae30\uc8fc\uc2dd\uc758 \uc591\ub3c4\uae08\uc561)<\/li>\n<li>\uad00\ub828 \uae00 \u00b7 <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 (2026)<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/retained-earnings-dividend-salary-capital\/\">\uc774\uc775\uc789\uc5ec\uae08 \uc778\ucd9c 3\uacbd\ub85c \uc138\ud6c4 \ube44\uad50, \ubc30\ub2f9\u00b7\uae09\uc5ec\u00b7\uc790\ubcf8\uac70\ub798<\/a><\/li>\n<\/ul>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-09. \ubcf8 \uae00\uc740 \uc791\uc131\uc77c \uae30\uc900 \ud604\ud589 \ubc95\ub839\uc73c\ub85c \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4. \uac1c\ubcc4 \uc0ac\uc548\uc758 \uc801\uc6a9\uc740 \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \uc815\uad00, \uc8fc\uc8fc \uad6c\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc790\uae30\uc8fc\uc2dd\uc740 \uc0ac\ub294 \uc21c\uac04\u00b7\uc5c6\uc560\ub294 \uc21c\uac04\u00b7\ub418\ud30c\ub294 \uc21c\uac04\uc774 \uac01\uac01 \ub2e4\ub978 \uac70\ub798\ub77c\uc11c, \uc138\uae08\uc744 \ub0b4\ub294 \ucabd\uc774 \uc8fc\uc8fc\uc778\uc9c0 \ubc95\uc778\uc778\uc9c0\ubd80\ud130 \uba3c\uc800 \uc815\ud574\uc57c \uacc4\uc0b0\uc774 \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc138 \uac08\ub798\ub97c \uac00\ub974\ub294 \uae30\uc900 \ucde8\ub4dd \u2014 \uc138\uae08\ubcf4\ub2e4 \uc0c1\ubc95 \ud55c\ub3c4\uac00 \uba3c\uc800 \uac78\ub9bd\ub2c8\ub2e4. \ubc30\ub2f9\uac00\ub2a5\uc774\uc775 \ubc94\uc704\ub97c \ub118\uae30\uba74 \uc774\uc0ac\uac00 \ud68c\uc0ac\uc5d0 \ubc30\uc0c1\ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7341\u2462\u2463) \uc18c\uac01 \u2014 \uc8fc\uc8fc\uac00 \ubc1b\uc740 \ub300\uac00\uc5d0\uc11c \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\ub294 \ub370 \uc4f4 \uae08\uc561\uc744 \ube80 \ucd08\uacfc\ubd84\uc774 \uc758\uc81c\ubc30\ub2f9\uc785\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638, \ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638) \ucc98\ubd84 \u2014 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