{"id":5477,"date":"2026-09-18T09:30:00","date_gmt":"2026-09-18T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5477"},"modified":"2026-09-18T23:19:33","modified_gmt":"2026-09-18T14:19:33","slug":"yusanggamja-iiksogak-bigyo","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/yusanggamja-iiksogak-bigyo\/","title":{"rendered":"\uc720\uc0c1\uac10\uc790\uc640 \uc774\uc775\uc18c\uac01, \uac19\uc740 \uae08\uc561\uc778\ub370 \uc138\uae08\uc774 \ub2e4\ub978 \uc774\uc720"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac19\uc740 \uae08\uc561\uc744 \ube7c\ub0b4\ub3c4 \uc790\ubcf8\uae08\uc774 \uc904\uc5c8\ub294\uc9c0\uc5d0 \ub530\ub77c \uc8fc\uc8fc\uac00 \uc2e4\uc81c\ub85c \ubd80\ub2f4\ud558\ub294 \uc138\uae08\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4 \u2014 \uc758\uc81c\ubc30\ub2f9 \uacc4\uc0b0\uc2dd\uc740 \uac19\uc9c0\ub9cc \uadf8 \ub4a4\uc5d0 \ubd99\ub294 \ub450 \uc870\ubb38\uc774 \uac08\ub9ac\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\ub450 \ubc29\uc2dd\uc758 \uac08\ub9bc<\/strong><\/p>\n<ul>\n<li><strong>\uc720\uc0c1\uac10\uc790<\/strong> \u2014 \uc790\ubcf8\uae08\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc640 \ucc44\uad8c\uc790 \ubcf4\ud638 \uc808\ucc28\ub97c \uac70\uce69\ub2c8\ub2e4<\/li>\n<li><strong>\uc774\uc775\uc18c\uac01<\/strong> \u2014 \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc18c\uac01\ud569\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc740 \uadf8\ub300\ub85c\uc785\ub2c8\ub2e4(\uc0c1\ubc95 \u00a7343\u2460 \ub2e8\uc11c)<\/li>\n<li>\uc758\uc81c\ubc30\ub2f9 \uae08\uc561 \uc790\uccb4\ub294 <strong>\ub300\uac00 \u2212 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561<\/strong>\uc73c\ub85c \uac19\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638)<\/li>\n<\/ul>\n<p><strong>\uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\uc73c\uba74 \ub2ec\ub77c\uc9c0\ub294 \uac83<\/strong><\/p>\n<ul>\n<li><strong>\uac1c\uc778\uc8fc\uc8fc<\/strong> \u2014 \ubc30\ub2f9\uac00\uc0b0 \uc81c\uc678 \ub300\uc0c1\uc774 &#8220;\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815&#8221;\uc774\ub77c, \uc774\uc775\uc18c\uac01\uc740 \uc81c\uc678\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \u00a717\u24621\ud638)<\/li>\n<li><strong>\ubc95\uc778\uc8fc\uc8fc<\/strong> \u2014 \uc775\uae08\ubd88\uc0b0\uc785 \ubc30\uc81c \ub300\uc0c1\ub3c4 \uac19\uc740 \ubb38\uc5b8\uc774\ub77c, \uc774\uc775\uc18c\uac01\uc740 \ubc30\uc81c\uc5d0 \uac78\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u24641\ud638)<\/li>\n<li>\uc989 <strong>\uac19\uc740 \uac70\ub798\ub97c \uc720\uc0c1\uac10\uc790\ub85c \ubc14\uafb8\uba74 \ubc95\uc778\uc8fc\uc8fc\uc758 \uc775\uae08\ubd88\uc0b0\uc785\uc774 \ubc30\uc81c\ub429\ub2c8\ub2e4<\/strong><\/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 2026-09-16 \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\uc744 \uc815\ub9ac\ud558\uba70 <strong>\uac10\uc790\uc640 \uc18c\uac01 \uc911 \ubb34\uc5c7\uc73c\ub85c \ud560\uc9c0<\/strong> \uace0\ub974\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778 \uc624\ub108<\/li>\n<li>\uc9c0\uc8fc\ud68c\uc0ac\ub098 <strong>\ubc95\uc778 \uc8fc\uc8fc\uac00 \uc9c0\ubd84\uc744 \ubcf4\uc720<\/strong>\ud55c \uad6c\uc870\uc5d0\uc11c \uc790\ubcf8\uac70\ub798\ub97c \uac80\ud1a0\ud558\ub294 \ub300\ud45c<\/li>\n<li>\uacfc\uac70\uc5d0 <strong>\ubb34\uc0c1\uc8fc\ub97c \ubc1b\uc740 \uc774\ub825<\/strong>\uc774 \uc788\uc5b4 \ucde8\ub4dd\uac00\uc561 \uacc4\uc0b0\uc774 \uac71\uc815\ub418\ub294 \uc8fc\uc8fc<\/li>\n<\/ul>\n<\/div>\n<p>\uac10\uc790\uc640 \uc18c\uac01\uc740 \uc0c1\ub2f4 \ud14c\uc774\ube14\uc5d0\uc11c \uc790\uc8fc \ud55c \ubb36\uc74c\uc73c\ub85c \ub2e4\ub904\uc9d1\ub2c8\ub2e4. <strong>\uadf8\ub7f0\ub370 \uc138\ubc95\uc740 \ub458\uc744 \uac19\uc740 \uc790\ub9ac\uc5d0 \ub450\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \uae30\uc900\uc740 \uc790\ubcf8\uae08\uc774 \uc904\uc5c8\ub294\uc9c0 \ud558\ub098\uc785\ub2c8\ub2e4. \ud604\uc7a5\uc5d0\uc11c \uc774 \ucc28\uc774\ub97c \ub193\uce5c \ucc44 &#8220;\uc5b4\ucc28\ud53c \uc758\uc81c\ubc30\ub2f9 \uc544\ub2c8\ub0d0&#8221;\ub85c \ub118\uc5b4\uac00\uba74, \ubc95\uc778 \uc8fc\uc8fc\uac00 \ubc1b\uc744 \uc218 \uc788\uc5c8\ub358 \uc775\uae08\ubd88\uc0b0\uc785\uc744 \uc2a4\uc2a4\ub85c \ub2eb\uc544\ubc84\ub9ac\ub294 \uc77c\uc774 \uc0dd\uae41\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc774 \uc904\uc5b4\ub4dc\ub294 \ucabd\uacfc \uc904\uc9c0 \uc54a\ub294 \ucabd, \uc8fc\uc8fc\uac00 \uac1c\uc778\uc77c \ub54c\uc640 \ubc95\uc778\uc77c \ub54c\ub85c \ub098\ub220 \uc138\uae08\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc720\uc0c1\uac10\uc790\uc640 \uc774\uc775\uc18c\uac01\uc740 \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00<\/h2>\n<p>\uc790\ubcf8\uae08\uc774 \uc904\uc5b4\ub4dc\ub294\uc9c0\uac00 \ub2e4\ub985\ub2c8\ub2e4. \uc808\ucc28\ub3c4 \uacb0\uc758 \uae30\uad00\ub3c4 \uc5ec\uae30\uc11c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc775\uc18c\uac01\uc758 \uadfc\uac70 \u2014 \uc0c1\ubc95 \u00a7343\u2460 \ub2e8\uc11c<\/h3>\n<p>\uc0c1\ubc95 \u00a7343\u2460\uc740 \uc8fc\uc2dd\uc744 \uc790\ubcf8\uae08 \uac10\uc18c\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \ub530\ub77c\uc11c\ub9cc \uc18c\uac01\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\uba74\uc11c, \ub2e8\uc11c\uc5d0\uc11c \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc740 \uadf8 \ucde8\ub4dd \uc0ac\uc720\uc5d0 \uad00\uacc4\uc5c6\uc774 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc18c\uac01\ud560 \uc218 \uc788\ub3c4\ub85d \uc608\uc678\ub97c \ub461\ub2c8\ub2e4. \uc790\ubcf8\uae08 \uac10\uc18c \uc808\ucc28\ub97c \ubc1f\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc790\ubcf8\uae08\uc740 \uadf8\ub300\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95 \u00a7343\u2460<\/strong> \u00b7 \uc8fc\uc2dd\uc758 \uc18c\uac01<\/summary>\n<p>&#8220;\uc8fc\uc2dd\uc740 \uc790\ubcf8\uae08 \uac10\uc18c\uc5d0 \uad00\ud55c \uaddc\uc815\uc5d0 \ub530\ub77c\uc11c\ub9cc \uc18c\uac01(\u6d88\u5374)\ud560 \uc218 \uc788\ub2e4. \ub2e4\ub9cc, \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc740 \uadf8 \ucde8\ub4dd \uc0ac\uc720\uc5d0 \uad00\uacc4\uc5c6\uc774 \uc774\uc0ac\ud68c\uc758 \uacb0\uc758\ub85c \uc18c\uac01\ud560 \uc218 \uc788\ub2e4.&#8221;<\/p>\n<\/details>\n<\/div>\n<h3>\uc808\ucc28\uc640 \uacb0\uc758 \uae30\uad00\uc758 \ucc28\uc774<\/h3>\n<p>\uc720\uc0c1\uac10\uc790\ub294 \uc790\ubcf8\uae08 \uac10\uc18c\uc774\ubbc0\ub85c \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc640 \ucc44\uad8c\uc790 \ubcf4\ud638 \uc808\ucc28\ub97c \uac70\uce69\ub2c8\ub2e4. \uc774\uc775\uc18c\uac01\uc740 \uc774\ubbf8 \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 \ub300\uc0c1\uc73c\ub85c \ud558\ubbc0\ub85c, \uadf8 \uc55e\ub2e8\uc5d0 \uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \uc808\ucc28\uac00 \ubd99\uace0 \uc18c\uac01 \uc790\uccb4\ub294 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4. \uc989 <strong>\uc774\uc775\uc18c\uac01\uc740 \ub450 \ub2e8\uacc4<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc720\uc0c1\uac10\uc790<\/th>\n<th>\uc774\uc775\uc18c\uac01<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc790\ubcf8\uae08<\/td>\n<td><strong>\uac10\uc18c<\/strong><\/td>\n<td><strong>\ubd88\ubcc0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uadfc\uac70<\/td>\n<td>\uc790\ubcf8\uae08 \uac10\uc18c\uc5d0 \uad00\ud55c \uaddc\uc815<\/td>\n<td>\uc0c1\ubc95 \u00a7343\u2460 \ub2e8\uc11c<\/td>\n<\/tr>\n<tr>\n<td>\uacb0\uc758<\/td>\n<td>\uc8fc\uc8fc\ucd1d\ud68c + \ucc44\uad8c\uc790 \ubcf4\ud638 \uc808\ucc28<\/td>\n<td>\ucde8\ub4dd\uc740 \u00a7341\u2461 \uacb0\uc758, \uc18c\uac01\uc740 \uc774\uc0ac\ud68c<\/td>\n<\/tr>\n<tr>\n<td>\ub2e8\uacc4<\/td>\n<td>1\ub2e8<\/td>\n<td>2\ub2e8(\ucde8\ub4dd \u2192 \uc18c\uac01)<\/td>\n<\/tr>\n<tr>\n<td>\uc7ac\uc6d0<\/td>\n<td>\uc790\ubcf8\uae08<\/td>\n<td>\ubc30\ub2f9\uac00\ub2a5\uc774\uc775(\u00a7341\u2460 \ub2e8\uc11c \ud55c\ub3c4)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc758\uc81c\ubc30\ub2f9 \uacc4\uc0b0\uc5d0\uc11c \uacb0\ub860\uc774 \ub2ec\ub77c\uc9c0\ub294 \uc9c0\uc810<\/h2>\n<p>\uacc4\uc0b0\uc2dd \uc790\uccb4\ub294 \uac19\uc2b5\ub2c8\ub2e4. \ub300\uac00\uc5d0\uc11c \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\ub294 \ub370 \uc0ac\uc6a9\ud55c \uae08\uc561\uc744 \ube80 \ucd08\uacfc\ubd84\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub450 \ubc29\uc2dd\uc744 \ud55c \ubb36\uc74c\uc73c\ub85c \ubcf4\uba74 \uc775\uae08\ubd88\uc0b0\uc785 \uc7c1\uc810\uc744 \ub35c\ucee5 \ub193\uce69\ub2c8\ub2e4. \ud310\ub2e8\uc740 \uc790\ubcf8\uae08\uc774 \uc904\uc5c8\ub294\uc9c0 \ud558\ub098\ub85c \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uacc4\uc0b0\uc2dd\uc740 \ub450 \ubc29\uc2dd\uc774 \ub3d9\uc77c<\/h3>\n<p>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638\ub294 &#8220;\uc8fc\uc2dd\uc758 \uc18c\uac01\uc774\ub098 \uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud558\uc5ec&#8221; \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. \uc18c\uac01\uacfc \uc790\ubcf8\uac10\uc18c\ub97c \ub098\ub780\ud788 \ub193\uace0 \uc788\uc73c\ubbc0\ub85c, \uae08\uc561 \uacc4\uc0b0 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ub450 \ubc29\uc2dd\uc774 \uac19\uc2b5\ub2c8\ub2e4. \ubc95\uc778 \uc8fc\uc8fc\uc5d0\uac8c\ub294 \ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638\uac00 \uac19\uc740 \uad6c\uc870\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uac00\uc561\uc774 \ubd88\ubd84\uba85\ud560 \ub54c<\/h3>\n<p>\uc18c\ub4dd\uc138\ubc95 \u00a717\u2463\uc5d0 \ub530\ub77c \uc561\uba74\uac00\uc561\uc744 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc624\ub798\ub41c \ubc95\uc778\uc5d0\uc11c \uc124\ub9bd \ub2f9\uc2dc \ucd9c\uc790 \uc99d\ube59\uc774 \ub0a8\uc544 \uc788\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uac00 \uc5ec\uae30 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\uc73c\uba74 \ub2ec\ub77c\uc9c0\ub294 \ub450 \uac00\uc9c0<\/h2>\n<p>\ubc30\ub2f9\uac00\uc0b0\uacfc \uc775\uae08\ubd88\uc0b0\uc785\uc785\ub2c8\ub2e4. \ub450 \uc870\ubb38 \ubaa8\ub450 \ubc30\uc81c \ubc94\uc704\ub97c &#8220;\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0&#8221;\ub85c \ud55c\uc815\ud558\uace0 \uc788\uc5b4, \uc790\ubcf8\uae08\uc774 \uadf8\ub300\ub85c\uc778 \uc774\uc775\uc18c\uac01\uc740 \uadf8 \ubc30\uc81c\uc5d0 \uac78\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_jabongeum_bungi.png\" alt=\"\uc790\ubcf8\uae08 \uac10\uc18c \uc5ec\ubd80\uc5d0 \ub530\ub77c \uac1c\uc778 \ubc30\ub2f9\uac00\uc0b0\uacfc \ubc95\uc778 \uc775\uae08\ubd88\uc0b0\uc785\uc774 \uac08\ub9ac\ub294 \uad6c\uc870\" class=\"wp-image-5478\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_jabongeum_bungi.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_jabongeum_bungi-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_jabongeum_bungi-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_jabongeum_bungi-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc758\uc81c\ubc30\ub2f9 \uacc4\uc0b0\uc2dd\uc740 \uac19\uace0, \uc790\ubcf8\uae08 \uac10\uc18c \uc5ec\ubd80\uac00 \uadf8 \ub4a4\uc758 \ub450 \uc870\ubb38\uc744 \uc815\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uac1c\uc778\uc8fc\uc8fc \u2014 \ubc30\ub2f9\uac00\uc0b0 \uc81c\uc678 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\uc9c0 \uc54a\ub294\ub2e4<\/h3>\n<p>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24621\ud638\ub294 \ucd1d\uc218\uc785\uae08\uc561\uc5d0 100\ubd84\uc758 10\uc744 \ub354\ud558\uc9c0 \uc54a\ub294 \ub300\uc0c1\uc744 &#8220;\uc81c2\ud56d\uc81c1\ud638\uc5d0 \ub530\ub978 \uc758\uc81c\ubc30\ub2f9(\ubc95\uc778\uc758 \uc18c\ub4dd\uc5d0 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ub418\uc9c0 \uc544\ub2c8\ud55c \ubc30\ub2f9\uc73c\ub85c\uc11c <strong>\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815<\/strong>\ud55c\ub2e4)&#8221;\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uad04\ud638 \uc548\uc758 \ud55c\uc815 \ubb38\uad6c \ub54c\ubb38\uc5d0, \uc790\ubcf8\uae08\uc774 \uac10\uc18c\ud558\uc9c0 \uc54a\ub294 \uc774\uc775\uc18c\uac01\uc740 \uc774 \uc81c\uc678 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\uc9c0 \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<h3>\ubc95\uc778\uc8fc\uc8fc \u2014 \uc775\uae08\ubd88\uc0b0\uc785\uc774 \uc0b4\uc544 \uc788\ub2e4<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u2464\uc740 \uc218\uc785\ubc30\ub2f9\uae08\uc561 \uc775\uae08\ubd88\uc0b0\uc785\uc758 \ubc30\uc81c \ub300\uc0c1\uc744 \ub450 \uac00\uc9c0\ub85c \ud55c\uc815\ud569\ub2c8\ub2e4. 1\ud638\uac00 &#8220;\ubc95 \uc81c16\uc870\uc81c1\ud56d\uc81c1\ud638(<strong>\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815<\/strong>\ud55c\ub2e4)\uc758 \uae08\uc561&#8221;, 2\ud638\uac00 &#8220;\ubc95 \uc81c16\uc870\uc81c1\ud56d\uc81c3\ud638\uc758 \uae08\uc561&#8221;\uc785\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\ub294 \uc774\uc775\uc18c\uac01\uc740 1\ud638\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ubc30\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u2464<\/strong> \u00b7 \uc775\uae08\ubd88\uc0b0\uc785 \ubc30\uc81c \ub300\uc0c1<\/summary>\n<p>&#8220;\ubc95 \uc81c18\uc870\uc7582\uc81c2\ud56d\uc81c8\ud638\uc5d0\uc11c &#8216;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc218\uc785\ubc30\ub2f9\uae08\uc561&#8217;\uc774\ub780 \ub2e4\uc74c \uac01 \ud638\uc758 \uae08\uc561\uc744 \ub9d0\ud55c\ub2e4.<br \/>1. \ubc95 \uc81c16\uc870\uc81c1\ud56d\uc81c1\ud638(\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815\ud55c\ub2e4)\uc758 \uae08\uc561<br \/>2. \ubc95 \uc81c16\uc870\uc81c1\ud56d\uc81c3\ud638\uc758 \uae08\uc561&#8221;<\/p>\n<\/details>\n<\/div>\n<h3>\uac19\uc740 \uac70\ub798\ub97c \uc720\uc0c1\uac10\uc790\ub85c \ubc14\uafb8\uba74 \ub2eb\ud788\ub294 \uc790\ub9ac<\/h3>\n<p>\ubc95\uc778 \uc8fc\uc8fc\uac00 \uc788\ub294 \uad6c\uc870\uc5d0\uc11c \uc774 \ucc28\uc774\ub294 \uc2e4\uc81c \uc138\ubd80\ub2f4\uc73c\ub85c \ub098\ud0c0\ub0a9\ub2c8\ub2e4. \uc774\uc775\uc18c\uac01\uc73c\ub85c \ud558\uba74 \uc775\uae08\ubd88\uc0b0\uc785\uc774 \uc801\uc6a9\ub418\uace0, \uac19\uc740 \uae08\uc561\uc744 \uc720\uc0c1\uac10\uc790\ub85c \ube7c\uba74 \ubc30\uc81c \ub300\uc0c1\uc774 \ub418\uc5b4 \uadf8 \uc790\ub9ac\uac00 \ub2eb\ud799\ub2c8\ub2e4. \ubc29\uc2dd \uc120\ud0dd\uc744 \uc808\ucc28 \ud3b8\uc758\ub85c\ub9cc \uacb0\uc815\ud558\uba74 \ub418\ub808 \uc138\ubd80\ub2f4\uc744 \ud0a4\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc720\uc0c1\uac10\uc790(\uc790\ubcf8\uae08 \uac10\uc18c)<\/th>\n<th>\uc774\uc775\uc18c\uac01(\uc790\ubcf8\uae08 \ubd88\ubcc0)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc758\uc81c\ubc30\ub2f9 \uae08\uc561<\/td>\n<td colspan=\"2\" style=\"text-align:center\">\ub3d9\uc77c \u2014 \ub300\uac00 \u2212 \ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561<\/td>\n<\/tr>\n<tr>\n<td>\uac1c\uc778\uc8fc\uc8fc \ubc30\ub2f9\uac00\uc0b0<\/td>\n<td>\uc81c\uc678 \ub300\uc0c1(\u00a717\u24621\ud638)<\/td>\n<td><strong>\uc81c\uc678\ub418\uc9c0 \uc54a\uc74c<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc8fc\uc8fc \uc775\uae08\ubd88\uc0b0\uc785<\/td>\n<td><strong>\ubc30\uc81c<\/strong>(\uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u24641\ud638)<\/td>\n<td>\ubc30\uc81c\ub418\uc9c0 \uc54a\uc74c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2\ub144 \uc548\uc5d0 \ubc1b\uc740 \ubb34\uc0c1\uc8fc\uac00 \uc788\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\uadf8 \uc8fc\uc2dd\uc774 \uba3c\uc800 \uc18c\uac01\ub41c \uac83\uc73c\ub85c \ubcf4\uace0, \ucde8\ub4dd\uac00\uc561\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc758\uc81c\ubc30\ub2f9\uc774 \uadf8\ub9cc\ud07c \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ub2e8\uae30\uc18c\uac01\uc8fc\uc2dd \uaddc\uc815<\/h3>\n<p>\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a727\u2462\uc740 \uc758\uc81c\ubc30\ub2f9\uc77c\ubd80\ud130 \uc5ed\uc0b0\ud558\uc5ec 2\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uc900\ube44\uae08\uc758 \uc790\ubcf8\uc804\uc785\uc5d0 \ub530\ub77c \ucde8\ub4dd\ud55c \uc8fc\uc2dd\uc73c\ub85c\uc11c \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc558\ub358 \uac83\uc774 \uc788\uc73c\uba74, \uadf8 \ub2e8\uae30\uc18c\uac01\uc8fc\uc2dd\uc774 \uba3c\uc800 \uac10\uc18c\ud558\uac70\ub098 \uc18c\uac01\ub41c \uac83\uc73c\ub85c \ubcf4\uace0 <strong>\ud574\ub2f9 \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c<\/strong> \ubd05\ub2c8\ub2e4. \ub2e4\ub9cc \uc8fc\uc2dd\ubc1c\ud589\uc561\uba74\ucd08\uacfc\uc561\uc758 \uc790\ubcf8\uc804\uc785\uc5d0 \ub530\ub77c \ubc1c\ud589\ub41c \uc8fc\uc2dd\uc740 \uc81c\uc678\ud569\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_danggi_sogak.png\" alt=\"2\ub144 \ub0b4 \uc790\ubcf8\uc900\ube44\uae08 \uc790\ubcf8\uc804\uc785 \ubb34\uc0c1\uc8fc\uac00 \uc11e\uc600\uc744 \ub54c \ucde8\ub4dd\uac00\uc561\uacfc \uc758\uc81c\ubc30\ub2f9 \uae08\uc561 \ube44\uad50\" class=\"wp-image-5479\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_danggi_sogak.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_danggi_sogak-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_danggi_sogak-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_danggi_sogak-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ub2e8\uae30\uc18c\uac01\uc8fc\uc2dd\uc740 \ucde8\ub4dd\uac00\uc561\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\ubbc0\ub85c \uc758\uc81c\ubc30\ub2f9\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uacc4\uc0b0 \uc608\uc2dc \u2014 \ubb34\uc0c1\uc8fc \uc774\ub825\uc774 \uc788\ub294 \uacbd\uc6b0<\/h3>\n<p>\uac19\uc740 \uc18c\uac01\uc778\ub370 2\ub144 \ub0b4 \ubb34\uc0c1\uc8fc\uac00 \uc11e\uc774\uba74 \uacfc\uc138 \ub300\uc0c1 \uae08\uc561\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\ubb34\uc0c1\uc8fc \uc5c6\uc74c<\/th>\n<th>2\ub144 \ub0b4 \ubb34\uc0c1\uc8fc 2,000\uc8fc \ud3ec\ud568<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc18c\uac01 \uc8fc\uc2dd<\/td>\n<td>5,000\uc8fc<\/td>\n<td>5,000\uc8fc(\ubb34\uc0c1\uc8fc 2,000 + \uc720\uc0c1 3,000)<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uac01 \ub300\uac00<\/td>\n<td>500,000,000\uc6d0<\/td>\n<td>500,000,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\uc5d0 \uc0ac\uc6a9\ud55c \uae08\uc561<\/td>\n<td>25,000,000\uc6d0<br \/>(5,000\uc8fc \u00d7 5,000\uc6d0)<\/td>\n<td><strong>15,000,000\uc6d0<\/strong><br \/>(\ubb34\uc0c1\uc8fc 2,000\uc8fc\ub294 0, \uc720\uc0c1 3,000\uc8fc \u00d7 5,000\uc6d0)<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc758\uc81c\ubc30\ub2f9<\/strong><\/td>\n<td>475,000,000\uc6d0<\/td>\n<td><strong>485,000,000\uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ubb34\uc0c1\uc8fc\ub97c \ubc1b\uc740 \uc774\ub825\uc774 \uc788\uc73c\uba74 \uc7ac\uc6d0\uc774 \ubb34\uc5c7\uc774\uc5c8\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ubcf8\uc900\ube44\uae08 \uc804\uc785\ubd84\uc778\uc9c0 \uc8fc\uc2dd\ubc1c\ud589\uc561\uba74\ucd08\uacfc\uc561 \uc804\uc785\ubd84\uc778\uc9c0\uc5d0 \ub530\ub77c \uacb0\ub860\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\ubd88\uade0\ub4f1\ud558\uac8c \uc18c\uac01\ud558\uba74 \uc5b4\ub5a4 \uc870\ubb38\uc774 \uc5f4\ub9b4\uae4c<\/h2>\n<p>\uc99d\uc5ec\uc138\uc640 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc785\ub2c8\ub2e4. \ub450 \uc870\ubb38 \ubaa8\ub450 &#8220;\uc77c\ubd80 \uc8fc\uc8fc\uc758 \uc8fc\uc2dd\uc744 \uc18c\uac01\ud558\ub294 \uacbd\uc6b0&#8221;\ub97c \uaca8\ub0e5\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc99d\ubc95 \u00a739\uc870\uc7582 \u2014 \uac10\uc790\uc5d0 \ub530\ub978 \uc774\uc775\uc758 \uc99d\uc5ec<\/h3>\n<p>\ubc95\uc778\uc774 <strong>\uc790\ubcf8\uae08\uc744 \uac10\uc18c\uc2dc\ud0a4\uae30 \uc704\ud558\uc5ec<\/strong> \uc8fc\uc2dd\uc744 \uc18c\uac01\ud558\ub294 \uacbd\uc6b0\ub85c\uc11c <strong>\uc77c\ubd80 \uc8fc\uc8fc<\/strong>\uc758 \uc8fc\uc2dd\uc744 \uc18c\uac01\ud568\uc73c\ub85c\uc368 \uc774\uc775\uc744 \uc5bb\uc740 \uacbd\uc6b0, \uac10\uc790\ub97c \uc704\ud55c \uc8fc\uc8fc\ucd1d\ud68c\uacb0\uc758\uc77c\uc744 \uc99d\uc5ec\uc77c\ub85c \ud558\uc5ec \uadf8 \uc774\uc775\uc744 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc2dc\uac00\ubcf4\ub2e4 \ub0ae\uc740 \ub300\uac00\ub85c \uc18c\uac01\ud558\uba74 \uc18c\uac01\ud55c \uc8fc\uc8fc\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \ub300\uc8fc\uc8fc\uac00, \uc2dc\uac00\ubcf4\ub2e4 \ub192\uc740 \ub300\uac00\ub85c \uc18c\uac01\ud558\uba74 \ub300\uc8fc\uc8fc\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \uc18c\uac01 \uc8fc\uc8fc\uac00 \ub300\uc0c1\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc774\uc775\uc774 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae30\uc900\uae08\uc561 \ubbf8\ub9cc\uc774\uba74 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<p>\uc870\ubb38 \ubb38\uc5b8\uc774 \uc790\ubcf8\uae08 \uac10\uc18c\ub97c \uc804\uc81c\ud558\uace0 \uc788\uc5b4 \uc774\uc775\uc18c\uac01\uc5d0 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\ub294\uc9c0\ub294 \ub2e4\ud23c\uc758 \uc5ec\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4. <strong>\ub2e4\ub9cc \uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc99d\uc5ec\uc138 \ubb38\uc774 \ub2eb\ud78c\ub2e4\uace0 \ubcf4\uace0 \uc124\uacc4\ud558\ub294 \uac83\uc740 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/strong> \ubd88\uade0\ub4f1 \uad6c\uc870\ub77c\uba74 \uadfc\uac70 \uc870\ubb38\ubd80\ud130 \ubcc4\ub3c4\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778 \u2014 \ubb38\ud131\uc740 \ub2e4\ub978 \uc870\ubb38\uc5d0\uc11c \uc628\ub2e4<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a788\u24608\ud638\ub2e4\ubaa9\uc740 &#8220;\ubc95\uc778\uc758 \uac10\uc790\uc5d0 \uc788\uc5b4\uc11c \uc8fc\uc8fc\ub4f1\uc758 \uc18c\uc720\uc8fc\uc2dd\ub4f1\uc758 \ube44\uc728\uc5d0 \uc758\ud558\uc9c0 \uc544\ub2c8\ud558\uace0 \uc77c\ubd80 \uc8fc\uc8fc\ub4f1\uc758 \uc8fc\uc2dd\ub4f1\uc744 \uc18c\uac01\ud558\ub294 \uacbd\uc6b0&#8221;\ub97c \uc790\ubcf8\uac70\ub798\ud615 \ubd80\ub2f9\ud589\uc704\ub85c \uc5f4\uac70\ud569\ub2c8\ub2e4. \uade0\ub4f1\uc18c\uac01\uc740 \ubb38\uc5b8\uc0c1 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc8fc\uc758\ud560 \uc810\uc740 \uae08\uc561 \ubb38\ud131\uc785\ub2c8\ub2e4. \uac19\uc740 \uc870 \u2462\uc774 \uc815\ud55c &#8220;\uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561\uc774 3\uc5b5\uc6d0 \uc774\uc0c1\uc774\uac70\ub098 \uc2dc\uac00\uc758 100\ubd84\uc758 5 \uc774\uc0c1&#8221;\uc774\ub77c\ub294 \uc694\uac74\uc740 <strong>1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\u00b79\ud638\uc5d0\ub9cc<\/strong> \uc801\uc6a9\ub429\ub2c8\ub2e4. 8\ud638\ub294 \uadf8 \uc5f4\uac70\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uace0 \uae08\uc561 \ubb38\ud131\uc774 \uc0ac\ub77c\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uac19\uc740 \uc601 \u00a789\u2465\uc774 8\ud638\uc758 \uc775\uae08\uc0b0\uc785\uc561 \uacc4\uc0b0\uc5d0 \uc0c1\uc99d\ubc95 \u00a739\uc870\uc7582\uc640 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \u00a729\uc870\uc7582\u2461\ub97c \uc900\uc6a9\ud558\ubbc0\ub85c, <strong>\ubd84\uc5ec\ud55c \uc774\uc775\uc774 \uae30\uc900\uae08\uc561 3\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \uc81c\uc678<\/strong>\ub429\ub2c8\ub2e4. \ub2e8 \uac10\uc790\ud55c \uc8fc\uc2dd\uc758 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uacfc 1\uc8fc\ub2f9 \uc18c\uac01 \ub300\uac00\uc758 \ucc28\uc561\uc774 <strong>1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uc758 100\ubd84\uc758 30 \uc774\uc0c1\uc774\uba74 \uae30\uc900\uae08\uc561\uc774 0<\/strong>\uc774 \ub418\uc5b4, \uadf8\ub54c\ub294 \uae08\uc561\uc774 \uc791\uc544\ub3c4 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \ucabd\uc774 \ub9de\ub294\uac00<\/h2>\n<p>\uc8fc\uc8fc \uad6c\uc131\uc774 \uc120\ud0dd\uc744 \uc88c\uc6b0\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\uc0c1\ud669<\/th>\n<th>\uac80\ud1a0 \uc21c\uc11c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>A. \ubc95\uc778 \uc8fc\uc8fc\uac00 \uc788\ub294 \uad6c\uc870<\/strong><\/td>\n<td>\uc9c0\uc8fc\ud68c\uc0ac\ub098 \uad00\uacc4\ud68c\uc0ac\uac00 \uc9c0\ubd84 \ubcf4\uc720<\/td>\n<td>\uc775\uae08\ubd88\uc0b0\uc785 \uc790\ub9ac\ub97c \uba3c\uc800 \ud655\uc778. \uc790\ubcf8\uae08 \ubd88\ubcc0 \uc5ec\ubd80\uac00 \uacb0\ub860\uc744 \uc815\ud569\ub2c8\ub2e4<\/td>\n<\/tr>\n<tr>\n<td><strong>B. \ubb34\uc0c1\uc8fc \uc774\ub825\uc774 \uc788\ub294 \ubc95\uc778<\/strong><\/td>\n<td>\uacfc\uac70 \uc900\ube44\uae08\uc744 \uc790\ubcf8\uc804\uc785\ud55c \uc801\uc774 \uc788\uc74c<\/td>\n<td>\uc7ac\uc6d0\ubcc4 \uad6c\ubd84(\uc790\ubcf8\uc900\ube44\uae08 \/ \uc8fc\uc2dd\ubc1c\ud589\uc561\uba74\ucd08\uacfc\uc561)\uacfc 2\ub144 \uacbd\uacfc \uc5ec\ubd80<\/td>\n<\/tr>\n<tr>\n<td><strong>C. \ud2b9\uc815 \uc8fc\uc8fc\ub9cc \uc815\ub9ac\ud558\ub824\ub294 \ubc95\uc778<\/strong><\/td>\n<td>\uc624\ub108\ub098 \uc77c\ubd80 \uc8fc\uc8fc \uc9c0\ubd84\ub9cc \uc904\uc774\ub824\ub294 \uacc4\ud68d<\/td>\n<td>\ubd88\uade0\ub4f1 \uad6c\uc870\uc758 \uc99d\uc5ec\uc138\u00b7\ubd80\ub2f9\ud589\uc704 \ucd95. \uae30\uc900\uae08\uc561 3\uc5b5\uc6d0, \ucc28\uc561\ub960 30% \uc774\uc0c1\uc774\uba74 0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u00b7 \uac10\uc790\uc640 \uc18c\uac01\uc740 \ubb34\uc5c7\ubd80\ud130 \uc815\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>\ubc95\uc778 \uc8fc\uc8fc\uac00 \uc788\ub294 A\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc790\ubcf8\uae08\uc744 \uc904\uc774\uc9c0 \uc54a\ub294 \ucabd\uc774 \uc720\ub9ac\ud560 \uac00\ub2a5\uc131\uc774 \ud07d\ub2c8\ub2e4. \uc775\uae08\ubd88\uc0b0\uc785 \ubc30\uc81c\uac00 \uc790\ubcf8\uac10\uc18c\ub97c \uc804\uc81c\ub85c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\ubb34\uc0c1\uc8fc \uc774\ub825\uc774 \uc788\ub294 B\uc720\ud615\uc774\ub77c\uba74<\/strong>, \ubc29\uc2dd \uc120\ud0dd\ubcf4\ub2e4 \ucde8\ub4dd\uac00\uc561 \ud655\uc815\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4. 2\ub144 \ub0b4 \uc790\ubcf8\uc900\ube44\uae08 \uc804\uc785\ubd84\uc774 \uc788\uc73c\uba74 \uc758\uc81c\ubc30\ub2f9\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<p><strong>\ud2b9\uc815 \uc8fc\uc8fc\ub9cc \uc815\ub9ac\ud558\ub824\ub294 C\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uade0\ub4f1 \uad6c\uc870\ub85c \ubc14\uafc0 \uc218 \uc788\ub294\uc9c0\ubd80\ud130 \uac80\ud1a0\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ubd84\uc5ec\ud55c \uc774\uc775\uc774 3\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \ube44\ucf1c\uac00\uc9c0\ub9cc, 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uacfc 1\uc8fc\ub2f9 \uc18c\uac01 \ub300\uac00\uc758 \ucc28\uc774\uac00 30% \uc774\uc0c1\uc774\uba74 \uae08\uc561\uacfc \ubb34\uad00\ud558\uac8c \ubd80\ub2f9\ud589\uc704 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\">\uc138 \uc720\ud615 \ubaa8\ub450 \uacc4\uc0b0\uc2dd\uc774 \uc544\ub2c8\ub77c \uc790\ubcf8\uae08\uc774 \uc904\uc5c8\ub294\uc9c0\ubd80\ud130 \uc815\ud574\uc57c \uc138\ubd80\ub2f4 \ube44\uad50\uac00 \uc131\ub9bd\ud569\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">\uac10\uc790\u00b7\uc18c\uac01 \ubc29\uc2dd \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>\uc720\uc0c1\uac10\uc790\uc640 \uc774\uc775\uc18c\uac01\uc758 \uc758\uc81c\ubc30\ub2f9 \uacc4\uc0b0\uc774 \ub2e4\ub978\uac00\uc694?<\/strong><\/summary>\n<p>\uacc4\uc0b0\uc2dd\uc740 \uac19\uc2b5\ub2c8\ub2e4. \uc18c\ub4dd\uc138\ubc95 \u00a717\u24611\ud638\uac00 &#8220;\uc8fc\uc2dd\uc758 \uc18c\uac01\uc774\ub098 \uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud558\uc5ec&#8221; \ucde8\ub4dd\ud558\ub294 \uc7ac\uc0b0\uac00\uc561\uc5d0\uc11c \uadf8 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uae30 \uc704\ud558\uc5ec \uc0ac\uc6a9\ud55c \uae08\uc561\uc744 \ube80 \ucd08\uacfc\ubd84\uc744 \uc758\uc81c\ubc30\ub2f9\uc73c\ub85c \uaddc\uc815\ud558\ubbc0\ub85c, \uae08\uc561 \uc0b0\uc815 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ub450 \ubc29\uc2dd\uc774 \ub3d9\uc77c\ud569\ub2c8\ub2e4. \ub2ec\ub77c\uc9c0\ub294 \uac83\uc740 \uadf8 \ub4a4\uc5d0 \ubd99\ub294 \ubc30\ub2f9\uac00\uc0b0\uacfc \uc775\uae08\ubd88\uc0b0\uc785\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ubc95\uc778 \uc8fc\uc8fc\uac00 \uc788\uc73c\uba74 \uc65c \uc774\uc775\uc18c\uac01\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u24641\ud638\uac00 \uc775\uae08\ubd88\uc0b0\uc785 \ubc30\uc81c \ub300\uc0c1\uc744 &#8220;\ubc95 \uc81c16\uc870\uc81c1\ud56d\uc81c1\ud638(\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815\ud55c\ub2e4)\uc758 \uae08\uc561&#8221;\uc73c\ub85c \uc815\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc774 \uac10\uc18c\ud558\uc9c0 \uc54a\ub294 \uc774\uc775\uc18c\uac01\uc740 \uc774 \ubc30\uc81c\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac19\uc740 \uac70\ub798\ub97c \uc720\uc0c1\uac10\uc790\ub85c \ud558\uba74 \ubc30\uc81c \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uac1c\uc778\uc8fc\uc8fc\uc758 \ubc30\ub2f9\uac00\uc0b0\uc740 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uc18c\ub4dd\uc138\ubc95 \u00a717\u24621\ud638\uc758 \uac00\uc0b0 \uc81c\uc678 \ub300\uc0c1\uc774 &#8220;\uc790\ubcf8\uc758 \uac10\uc18c\ub85c \uc778\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815&#8221;\ub418\uc5b4 \uc788\uc5b4, \uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\ub294 \uc774\uc775\uc18c\uac01\uc740 \uc81c\uc678 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>2\ub144 \uc804\uc5d0 \ubc1b\uc740 \ubb34\uc0c1\uc8fc\uac00 \uc18c\uac01 \ub300\uc0c1\uc5d0 \uc11e\uc5ec \uc788\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a727\u2462\uc5d0 \ub530\ub77c \uc758\uc81c\ubc30\ub2f9\uc77c\ubd80\ud130 \uc5ed\uc0b0\ud574 2\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uc900\ube44\uae08\uc758 \uc790\ubcf8\uc804\uc785\uc73c\ub85c \ucde8\ub4dd\ud55c \uc8fc\uc2dd\uc774 \uba3c\uc800 \uc18c\uac01\ub41c \uac83\uc73c\ub85c \ubcf4\uace0, \uadf8 \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub2e4\ub9cc \uc8fc\uc2dd\ubc1c\ud589\uc561\uba74\ucd08\uacfc\uc561\uc758 \uc790\ubcf8\uc804\uc785\uc5d0 \ub530\ub77c \ubc1c\ud589\ub41c \uc8fc\uc2dd\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc77c\ubd80 \uc8fc\uc8fc \uc8fc\uc2dd\ub9cc \uc18c\uac01\ud558\uba74 \uc99d\uc5ec\uc138\uac00 \ub098\uc624\ub098\uc694?<\/strong><\/summary>\n<p>\uc0c1\uc99d\ubc95 \u00a739\uc870\uc7582\ub294 \ubc95\uc778\uc774 \uc790\ubcf8\uae08\uc744 \uac10\uc18c\uc2dc\ud0a4\uae30 \uc704\ud558\uc5ec \uc8fc\uc2dd\uc744 \uc18c\uac01\ud558\ub294 \uacbd\uc6b0\ub85c\uc11c \uc77c\ubd80 \uc8fc\uc8fc\uc758 \uc8fc\uc2dd\uc744 \uc18c\uac01\ud574 \uc774\uc775\uc774 \uc0dd\uae34 \ub54c\ub97c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc2dc\uac00\ubcf4\ub2e4 \ub0ae\uc740 \ub300\uac00\ub85c \uc18c\uac01\ud558\uba74 \uc18c\uac01 \uc8fc\uc8fc\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \ub300\uc8fc\uc8fc\uac00, \ub192\uc740 \ub300\uac00\ub85c \uc18c\uac01\ud558\uba74 \ub300\uc8fc\uc8fc\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \uc18c\uac01 \uc8fc\uc8fc\uac00 \ub300\uc0c1\uc774\uba70, \uc774\uc775\uc774 \uae30\uc900\uae08\uc561 \ubbf8\ub9cc\uc774\uba74 \uc81c\uc678\ub429\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc774 \uc904\uc9c0 \uc54a\ub294 \uc774\uc775\uc18c\uac01\uc5d0 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\ub294\uc9c0\ub294 \ubcc4\ub3c4 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ubd88\uade0\ub4f1 \uc18c\uac01\uc740 \uae08\uc561\uc774 \uc791\uc73c\uba74 \ub118\uc5b4\uac00\ub098\uc694?<\/strong><\/summary>\n<p>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778 \ucd95\uc5d0\uc11c\ub294 \ucc28\uc561\ub960\uc774 30% \ubbf8\ub9cc\uc774\uace0 \ubd84\uc5ec\uc774\uc775\uc774 3\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \ub118\uc5b4\uac11\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a788\u2462\uc758 3\uc5b5\uc6d0\u00b75% \ubb38\ud131\uc740 1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\u00b79\ud638\uc5d0\ub9cc \uc801\uc6a9\ub418\uace0 8\ud638\ub2e4\ubaa9\uc740 \uadf8 \uc5f4\uac70\uc5d0 \uc5c6\uc9c0\ub9cc, \u00a789\u2465\uc774 \uc775\uae08\uc0b0\uc785\uc561 \uacc4\uc0b0\uc5d0 \uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a729\uc870\uc7582\u2461\ub97c \uc900\uc6a9\ud558\ubbc0\ub85c \uae30\uc900\uae08\uc561 3\uc5b5\uc6d0\uc774 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uacfc 1\uc8fc\ub2f9 \uc18c\uac01 \ub300\uac00\uc758 \ucc28\uc561\uc774 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uc758 100\ubd84\uc758 30 \uc774\uc0c1\uc774\uba74 \uae30\uc900\uae08\uc561\uc774 0\uc774 \ub418\uc5b4 \uae08\uc561\uc774 \uc791\uc544\ub3c4 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/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 \u00a7343\u2460(\uc8fc\uc2dd\uc758 \uc18c\uac01) \u00b7 \u00a7341\u2460\u2461(\uc790\uae30\uc8fc\uc2dd \ucde8\ub4dd \ud55c\ub3c4\u00b7\uacb0\uc758) \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(\uc758\uc81c\ubc30\ub2f9\u00b7\ubc30\ub2f9\uac00\uc0b0\u00b7\ucde8\ub4dd\uac00\uc561) \u00b7 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \u00a727\u2462(\ub2e8\uae30\uc18c\uac01\uc8fc\uc2dd)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a716\u24601\ud638(\uc758\uc81c\ubc30\ub2f9) \u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a717\uc870\uc7582\u2464(\uc775\uae08\ubd88\uc0b0\uc785 \ubc30\uc81c \ub300\uc0c1)<\/li>\n<li>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a739\uc870\uc7582(\uac10\uc790\uc5d0 \ub530\ub978 \uc774\uc775\uc758 \uc99d\uc5ec)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a788\u24608\ud638\ub2e4\ubaa9\u00b7\u00a788\u2462\u00b7\u00a789\u2465(\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\uc758 \uc720\ud615\u00b7\uae08\uc561 \ubb38\ud131\u00b7\uc790\ubcf8\uac70\ub798\ud615 \uc775\uae08 \uacc4\uc0b0\uc758 \uc900\uc6a9) \u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a729\uc870\uc7582\u2461(\uac10\uc790 \uc774\uc775\uc758 \uae30\uc900\uae08\uc561)<\/li>\n<li>\uad00\ub828 \uae00 \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/jagijusik-chwideuk-sogak-cheobun\/\">\uc790\uae30\uc8fc\uc2dd, \ucde8\ub4dd\u00b7\uc18c\uac01\u00b7\ucc98\ubd84\uc5d0\uc11c \uc138\uae08\uc774 \uac08\ub9ac\ub294 \uc9c0\uc810<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/capital-reduction-dividend-pitfalls\/\">\uac10\uc561\ubc30\ub2f9 \uc18c\ub4dd\uc138 0\uc6d0, 2026\ub144 \uacfc\uc138\uc804\ud658 \uc8fc\uc758<\/a><\/li>\n<\/ul>\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 2026-09-16. \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 \uc8fc\uc8fc \uad6c\uc131\uacfc \ubb34\uc0c1\uc8fc \uc774\ub825, \uc18c\uac01 \uc7ac\uc6d0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uac19\uc740 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