{"id":5506,"date":"2026-09-15T15:30:00","date_gmt":"2026-09-15T06:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5506"},"modified":"2026-10-15T18:08:14","modified_gmt":"2026-10-15T09:08:14","slug":"gaeopsangsok-gongje-gongjeaek-gyesan","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gaeopsangsok-gongje-gongjeaek-gyesan\/","title":{"rendered":"\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c, \uc8fc\uc2dd 80\uc5b5\uc778\ub370 \uacf5\uc81c\ub294 56\uc5b5\uc778 \uc774\uc720"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c\ub294 300\uc5b5\u00b7400\uc5b5\u00b7600\uc5b5\uc774\ub77c\ub294 \ud55c\ub3c4\ubcf4\ub2e4 \ud68c\uc0ac \uc548\uc758 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728\uc744 \uba3c\uc800 \ubd10\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc8fc\uc2dd \ud3c9\uac00\uc561 80\uc5b5 \uc6d0\uc744 \ubb3c\ub824\ubc1b\uc544\ub3c4 \ucd1d\uc790\uc0b0 100\uc5b5 \uc6d0 \uc911 30\uc5b5 \uc6d0\uc774 \uc784\ub300 \ubd80\ub3d9\uc0b0\uacfc \uacfc\ub2e4\ubcf4\uc720\ud604\uae08\uc774\uba74 \uacf5\uc81c\ub418\ub294 \uae08\uc561\uc740 56\uc5b5 \uc6d0\uc785\ub2c8\ub2e4(\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a715\u24642\ud638).<\/p>\n<p><strong>\uacf5\uc81c\uc561\uc744 \uc815\ud558\ub294 \uc138 \uac00\uc9c0<\/strong><\/p>\n<ul>\n<li><strong>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728<\/strong> \u2014 \uc8fc\uc2dd \uac00\uc561\uc5d0 (\ucd1d\uc790\uc0b0\uac00\uc561 \u2212 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0) \u00f7 \ucd1d\uc790\uc0b0\uac00\uc561\uc744 \uacf1\ud55c \uae08\uc561\ub9cc \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uc73c\ub85c \ubd05\ub2c8\ub2e4<\/li>\n<li><strong>\ud53c\uc0c1\uc18d\uc778\uc758 \uacbd\uc601\uae30\uac04<\/strong> \u2014 10~20\ub144 300\uc5b5 \uc6d0, 20~30\ub144 400\uc5b5 \uc6d0, 30\ub144 \uc774\uc0c1 600\uc5b5 \uc6d0\uc774 \uc0c1\ud55c\uc785\ub2c8\ub2e4(\uc0c1\uc99d\ubc95 \u00a718\uc870\uc7582\u2460)<\/li>\n<li><strong>\uc911\uacac\uae30\uc5c5\uc758 200% \uae30\uc900<\/strong> \u2014 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0 \uc678 \uc0c1\uc18d\uc7ac\uc0b0\uc774 \uadf8 \uc0c1\uc18d\uc778\uc774 \uacf5\uc81c\ub97c \ubc1b\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0 \ub0bc \uc0c1\uc18d\uc138\uc561\uc758 200%\ub97c \ub118\uc73c\uba74 \uacf5\uc81c\uac00 \uc804\ubd80 \ubc30\uc81c\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a715\u2466)<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 5\ub144 \uc0ac\ud6c4\uad00\ub9ac\uc5d0\uc11c \ub2ec\ub77c\uc9c0\ub294 \uac83<\/strong><\/p>\n<ul>\n<li>\uac00\uc5c5\uc6a9 \uc790\uc0b0\uc758 40% \uc774\uc0c1 \ucc98\ubd84, \uc0c1\uc18d\uc778\uc758 \uac00\uc5c5 \ubbf8\uc885\uc0ac, \uc9c0\ubd84 \uac10\uc18c\uac00 \uac01\uac01 \ucd94\uc9d5 \uc0ac\uc720\uc785\ub2c8\ub2e4(\u00a718\uc870\uc7582\u24641~3\ud638)<\/li>\n<li>\uace0\uc6a9 \uc694\uac74\uc740 \uc815\uaddc\uc9c1 \uadfc\ub85c\uc790 \uc218\uc640 \ucd1d\uae09\uc5ec\uc561\uc774 <strong>\ub458 \ub2e4<\/strong> \uc9c1\uc804 2\ub144 \ud3c9\uade0\uc758 90%\uc5d0 \ubbf8\ub2ec\ud560 \ub54c\ub9cc \ud574\ub2f9\ud569\ub2c8\ub2e4(\u00a718\uc870\uc7582\u24644\ud638)<\/li>\n<li>\uc8fc\ub41c \uc5c5\uc885\uc744 \ubc14\uafb8\uac70\ub098 1\ub144 \uc774\uc0c1 \ud734\uc5c5 \ub610\ub294 \ud3d0\uc5c5\ud558\ub294 \uac83\ub3c4 \uac00\uc5c5\uc5d0 \uc885\uc0ac\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a715\u246a)<\/li>\n<li>\uc704 \uc0ac\ud6c4\uad00\ub9ac\uc640 \ubcc4\ub3c4\ub85c, \uac00\uc5c5 \uacbd\uc601\uacfc \uad00\ub828\ud55c \uc870\uc138\ud3ec\ud0c8\u00b7\ud68c\uacc4\ubd80\uc815\uc73c\ub85c \uc9d5\uc5ed\ud615\uc774\ub098 \uc2dc\ud589\ub839\uc774 \uc815\ud55c \ubc8c\uae08\ud615\uc774 \ud655\uc815\ub418\uba74 \uacf5\uc81c\uac00 \ubc30\uc81c\ub418\uac70\ub098 \ucd94\uc9d5\ub429\ub2c8\ub2e4(\u00a718\uc870\uc7582\u2467 \u00b7 \uc2dc\ud589\ub839 \u00a715\u2472)<\/li>\n<li>\uc5ec\uae30\uc11c \ubc8c\uae08\ud615\uc740 \uc870\uc138\ud3ec\ud0c8\uc774\uba74 \ud3ec\ud0c8\ud558\uac70\ub098 \ubd80\uc815\ud558\uac8c \ud658\uae09\u00b7\uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc774 3\uc5b5 \uc6d0 \uc774\uc0c1\uc774\uba74\uc11c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud560 \uc138\uc561\uc758 30% \uc774\uc0c1\uc774\uac70\ub098 5\uc5b5 \uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0(\uc870\uc138\ubc94 \ucc98\ubc8c\ubc95 \u00a73\u2460 \uac01 \ud638), \ud68c\uacc4\ubd80\uc815\uc774\uba74 \uc7ac\ubb34\uc81c\ud45c \ubcc0\uacbd\uc561\uc774 \uc790\uc0b0\ucd1d\uc561\uc758 5% \uc774\uc0c1\uc778 \uacbd\uc6b0\ub9cc \ud574\ub2f9\ud569\ub2c8\ub2e4<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-30 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\ud68c\uc0ac \uc790\uc0b0\uc5d0 <strong>\uc784\ub300 \ubd80\ub3d9\uc0b0\uc774\ub098 \uc5ec\uc720 \ud604\uae08<\/strong>\uc774 \ucd95\uc801\ub41c \uc0c1\ud0dc\uc5d0\uc11c \uc2b9\uacc4\ub97c \uc900\ube44 \uc911\uc778 \ub300\ud45c<\/li>\n<li>\uac1c\uc778\uc0ac\uc5c5\uc73c\ub85c \uc2dc\uc791\ud574 <strong>\uc911\uac04\uc5d0 \ubc95\uc778\uc73c\ub85c \uc804\ud658<\/strong>\ud55c \uc774\ub825\uc774 \uc788\ub294 \ub300\ud45c<\/li>\n<li>\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 <strong>5\ub144 \uc0ac\ud6c4\uad00\ub9ac \ud56d\ubaa9<\/strong>\uc744 \uad00\ub9ac\ud574\uc57c \ud558\ub294 \uc2b9\uacc4\uc790<\/li>\n<\/ul>\n<\/div>\n<p><strong>\ucd1d\uc790\uc0b0 100\uc5b5 \uc6d0\uc778 \ud68c\uc0ac\uc5d0\uc11c \uc8fc\uc2dd 80\uc5b5 \uc6d0\uc744 \ubb3c\ub824\ubc1b\uc544\ub3c4 \uacf5\uc81c\ub418\ub294 \uae08\uc561\uc740 56\uc5b5 \uc6d0\uc774 \ub418\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/strong> \uc2b9\uacc4\ub97c \uc900\ube44\ud558\ub294 \ub300\ud45c\ub2d8\ub4e4\uaed8\uc11c\ub294 \ud55c\ub3c4\uac00 600\uc5b5 \uc6d0\uae4c\uc9c0 \uc5f4\ub824 \uc788\ub2e4\ub294 \uc774\uc57c\uae30\ub97c \uba3c\uc800 \ub4e4\uc73c\uc2ed\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uadf8 \ud55c\ub3c4\uc5d0 \ub2ff\uae30 \uc804\uc5d0 \ud68c\uc0ac \uc548\uc758 \uc790\uc0b0 \uad6c\uc131\uc774 \uacf5\uc81c \ub300\uc0c1 \uae08\uc561\uc744 \uba3c\uc800 \uc904\uc5ec \ub193\uc2b5\ub2c8\ub2e4. \uc784\ub300 \uc911\uc778 \ubd80\ub3d9\uc0b0, 5\ub144 \ud3c9\uade0\uc758 \ub450 \ubc30\ub97c \ub118\ub294 \ud604\uae08, \uc601\uc5c5\uacfc \ubb34\uad00\ud55c \uae08\uc735\uc0c1\ud488\uc774 \uadf8 \uc790\ub9ac\uc5d0 \uc788\uc73c\uba74 \uadf8 \ube44\uc728\ub9cc\ud07c \uacf5\uc81c\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>600\uc5b5 \ud55c\ub3c4\ub294 \uc5b4\ub5bb\uac8c \uc815\ud574\uc9c0\ub294\uac00<\/h2>\n<p>\ud53c\uc0c1\uc18d\uc778\uc774 \uadf8 \uac00\uc5c5\uc744 \uba87 \ub144 \uacbd\uc601\ud588\ub294\uc9c0\ub85c \uc815\ud574\uc9d1\ub2c8\ub2e4. \uc0c1\uc99d\ubc95 \u00a718\uc870\uc7582\u2460\uc740 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc744 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \uacf5\uc81c\ud558\ub418, \uacbd\uc601\uae30\uac04\uc5d0 \ub530\ub77c \uc138 \uad6c\uac04\uc758 \uc0c1\ud55c\uc744 \ub461\ub2c8\ub2e4.<\/p>\n<h3>\uacbd\uc601\uae30\uac04\ubcc4 \ud55c\ub3c4<\/h3>\n<p>10\ub144\uc774 \ucd5c\uc18c \uc694\uac74\uc774\uace0, 20\ub144\uacfc 30\ub144\uc5d0\uc11c \uc0c1\ud55c\uc774 \ud55c \ubc88\uc529 \uc62c\ub77c\uac11\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud53c\uc0c1\uc18d\uc778\uc758 \uacc4\uc18d \uacbd\uc601\uae30\uac04<\/th>\n<th>\uacf5\uc81c \ud55c\ub3c4<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>10\ub144 \uc774\uc0c1 20\ub144 \ubbf8\ub9cc<\/td>\n<td>300\uc5b5 \uc6d0<\/td>\n<td>\u00a718\uc870\uc7582\u24601\ud638<\/td>\n<\/tr>\n<tr>\n<td>20\ub144 \uc774\uc0c1 30\ub144 \ubbf8\ub9cc<\/td>\n<td>400\uc5b5 \uc6d0<\/td>\n<td>\u00a718\uc870\uc7582\u24602\ud638<\/td>\n<\/tr>\n<tr>\n<td>30\ub144 \uc774\uc0c1<\/td>\n<td>600\uc5b5 \uc6d0<\/td>\n<td>\u00a718\uc870\uc7582\u24603\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\ud55c\ub3c4\uc640 \uc2e4\uc81c \uacf5\uc81c\uc561\uc758 \uad00\uacc4<\/h3>\n<p>\ud55c\ub3c4\ub294 \uc0c1\ud55c\uc120\uc77c \ubfd0 \uacf5\uc81c\uc561\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc2e4\uc81c \uacf5\uc81c\ub418\ub294 \uae08\uc561\uc740 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc774\uace0, \uadf8 \uae08\uc561\uc774 \ud55c\ub3c4\ubcf4\ub2e4 \uc791\uc73c\uba74 \uc791\uc740 \ucabd\uc774 \uacf5\uc81c\ub429\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5 \uc0c1\ub2f9\uc218\ub294 \uc8fc\uc2dd \ud3c9\uac00\uc561 \uc790\uccb4\uac00 300\uc5b5 \uc6d0\uc5d0 \ubbf8\uce58\uc9c0 \ubabb\ud558\ubbc0\ub85c, \ud55c\ub3c4 \uad6c\uac04\uc744 \ub530\uc9c0\uae30 \uc804\uc5d0 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc774 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uc9c0\ub97c \uba3c\uc800 \ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uc0ac \uc0c1\ud669\uc744 \ub123\uc5b4 \uacf5\uc81c\uc561\uc744 \uc9c1\uc811 \uac00\ub2a0\ud574 \ubcf4\ub824\uba74 <a href=\"https:\/\/hoantax.co.kr\/calc\/gaeop-sangsok-gongje\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uacc4\uc0b0\uae30<\/a>\ub97c \uc4f8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uacf5\uc81c\ub418\ub294 \uae08\uc561\uc774 \uc8fc\uc2dd \uc804\uc561\uc774 \uc544\ub2cc \uc774\uc720<\/h2>\n<p>\ud68c\uc0ac \uc790\uc0b0 \uc911 \uc0ac\uc5c5\uacfc \ubb34\uad00\ud55c \ubd80\ubd84\uc744 \ub35c\uc5b4\ub0b4\uace0 \uacc4\uc0b0\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u24642\ud638\ub294 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc744 \uc8fc\uc2dd \uac00\uc561\uc5d0 \ucd1d\uc790\uc0b0\uac00\uc561 \uc911 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc744 \uc81c\uc678\ud55c \uc790\uc0b0\uac00\uc561\uc758 \ube44\uc728\uc744 \uacf1\ud574 \uc0b0\uc815\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ube44\uc728 \uacc4\uc0b0 \uad6c\uc870<\/h3>\n<p>\ubd84\ubaa8\ub294 \ucd1d\uc790\uc0b0\uac00\uc561, \ubd84\uc790\ub294 \ucd1d\uc790\uc0b0\uac00\uc561\uc5d0\uc11c \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc744 \ube80 \uae08\uc561\uc785\ub2c8\ub2e4. \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uc0c1\uc99d\ubc95 \uc81c4\uc7a5\uc5d0 \ub530\ub77c \ud3c9\uac00\ud55c \uac00\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud558\uba70, \uc790\uc0b0 \ud558\ub098\ud558\ub098\uac00 \uc544\ub2c8\ub77c \ud68c\uc0ac \uc804\uccb4\uc758 \ube44\uc728\ub85c \uacc4\uc0b0\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\/10\/A_gongjeaek_gujo-20260930.png\" alt=\"\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561 \uacc4\uc0b0 \uad6c\uc870\uc640 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ub2e4\uc12f \uac00\uc9c0(\ube44\uc0ac\uc5c5\uc6a9 \ud1a0\uc9c0 \ub4f1\u00b7\uc784\ub300 \ubd80\ub3d9\uc0b0 \ub4f1\u00b7\ub300\uc5ec\uae08\u00b7\uacfc\ub2e4\ubcf4\uc720\ud604\uae08\u00b7\ubb34\uad00 \uae08\uc735\uc790\uc0b0). \uc784\uc9c1\uc6d0 \uc8fc\ud0dd\u00b7\ub300\uc5ec\uae08 \uc608\uc678\uc640 200% \uae30\uc900\uc740 2025\ub144 2\uc6d4 28\uc77c \uc774\ud6c4 \uc0c1\uc18d\uac1c\uc2dc\ubd84\ubd80\ud130\" class=\"wp-image-6980\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A_gongjeaek_gujo-20260930.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A_gongjeaek_gujo-20260930-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A_gongjeaek_gujo-20260930-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A_gongjeaek_gujo-20260930-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \uc81c15\uc870 \uc81c5\ud56d \uc81c2\ud638\uc758 \uc0b0\uc2dd\uc744 \uc790\uc0b0 \uad6c\uc131\uc73c\ub85c \ub098\ub208 \uac83\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>80\uc5b5 \uc6d0 \uc8fc\uc2dd\uc758 \uacf5\uc81c\uc561 \ub300\ube44<\/h3>\n<p>\ucd1d\uc790\uc0b0\uac00\uc561 100\uc5b5 \uc6d0, \uc0c1\uc18d\ud55c \uc8fc\uc2dd \ud3c9\uac00\uc561 80\uc5b5 \uc6d0, \ud53c\uc0c1\uc18d\uc778 \uacbd\uc601 25\ub144\uc744 \uc804\uc81c\ub85c \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \uaddc\ubaa8\ub9cc \ubc14\uafd4 \uacc4\uc0b0\ud55c \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 30\uc5b5 \uc6d0<\/th>\n<th>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 10\uc5b5 \uc6d0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0ac\uc5c5 \uad00\ub828 \uc790\uc0b0 \ube44\uc728<\/td>\n<td>70%<\/td>\n<td>90%<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561<\/td>\n<td>80\uc5b5 \u00d7 70% = <strong>56\uc5b5 \uc6d0<\/strong><\/td>\n<td>80\uc5b5 \u00d7 90% = <strong>72\uc5b5 \uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\ud55c\ub3c4(\uacbd\uc601 25\ub144)<\/td>\n<td>400\uc5b5 \uc6d0<\/td>\n<td>400\uc5b5 \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc2e4\uc81c \uacf5\uc81c\uc561<\/td>\n<td>56\uc5b5 \uc6d0<\/td>\n<td>72\uc5b5 \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ucc28\uc774<\/td>\n<td colspan=\"2\"><strong>16\uc5b5 \uc6d0 \u00b7 \uc0c1\uc18d\uc138 \ucd5c\uace0\uad6c\uac04 50% \uae30\uc900 \uc138\ubd80\ub2f4 8\uc5b5 \uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uac19\uc740 \ud68c\uc0ac, \uac19\uc740 \uc8fc\uc2dd\uc778\ub370 \uc790\uc0b0 \uad6c\uc131 \ud558\ub098\ub85c <strong>16\uc5b5 \uc6d0<\/strong>\uc774 \uac08\ub9bd\ub2c8\ub2e4. \uc2b9\uacc4\ub97c \uc55e\ub450\uace0 \ud68c\uc0ac\uac00 \ubd80\ub3d9\uc0b0\uc744 \uc0ac\ub4e4\uc774\uac70\ub098 \ud604\uae08\uc744 \ub0a8\uaca8 \ub450\uba74 \uadf8\ub9cc\ud07c \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc5d0\ub294 \ubb34\uc5c7\uc774 \ub4e4\uc5b4\uac00\ub294\uac00<\/h2>\n<p>\ub2e4\uc12f \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u24642\ud638 \uac00\ubaa9\ubd80\ud130 \ub9c8\ubaa9\uae4c\uc9c0\uac00 \uc774\ub97c \uc5f4\uac70\ud558\uba70, \ub300\ubd80\ubd84 \uc2b9\uacc4 \uc900\ube44 \uacfc\uc815\uc5d0\uc11c \ub298\uc5b4\ub098\uae30 \uc26c\uc6b4 \ud56d\ubaa9\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub2e4\uc12f \uac00\uc9c0 \ud56d\ubaa9<\/h3>\n<p>\uc784\ub300 \ubd80\ub3d9\uc0b0\uacfc \uacfc\ub2e4\ubcf4\uc720\ud604\uae08\uc774 \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \ubb38\uc81c\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ube44\uc0ac\uc5c5\uc6a9 \ud1a0\uc9c0 \ub4f1<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a755\uc870\uc7582(\ud1a0\uc9c0\ub4f1 \uc591\ub3c4\uc18c\ub4dd \uacfc\uc138\ud2b9\ub840)\uc5d0 \ud574\ub2f9\ud558\ub294 \uc790\uc0b0<\/td>\n<td>\uac00\ubaa9<\/td>\n<\/tr>\n<tr>\n<td>\uc784\ub300 \ubd80\ub3d9\uc0b0<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a749\uc5d0 \ud574\ub2f9\ud558\ub294 \uc5c5\ubb34\ubb34\uad00\uc790\uc0b0, \ud0c0\uc778\uc5d0\uac8c \uc784\ub300 \uc911\uc778 \ubd80\ub3d9\uc0b0\uacfc \uadf8\uc5d0 \uad00\ud55c \uad8c\ub9ac<\/td>\n<td>\ub098\ubaa9<\/td>\n<\/tr>\n<tr>\n<td>\ub300\uc5ec\uae08<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a761\u24602\ud638 \uc790\uc0b0. \ub2e4\ub9cc \uc784\uc9c1\uc6d0 \ubcf8\uc778\u00b7\uc790\ub140\uc758 \ud559\uc790\uae08, \ub300\uc5ec\uc77c \ub2f9\uc2dc \uae30\uc900\uc2dc\uac00 6\uc5b5 \uc6d0 \uc774\ud558 \uc8fc\ud0dd\uc758 \uc804\uc138\uae08(\ub4f1\uae30\ud558\uc9c0 \uc54a\uc740 \uc804\uc138\uacc4\uc57d\uc758 \uc784\ub300\ucc28\ubcf4\uc99d\uae08 \ud3ec\ud568)\uc73c\ub85c \uc784\uc9c1\uc6d0\uc5d0\uac8c \ube4c\ub824\uc900 \uac83\uc740 \uc81c\uc678<\/td>\n<td>\ub2e4\ubaa9<\/td>\n<\/tr>\n<tr>\n<td><strong>\uacfc\ub2e4\ubcf4\uc720\ud604\uae08<\/strong><\/td>\n<td>\uc9c1\uc804 5\uac1c \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \ud3c9\uade0 \ud604\uae08\ubcf4\uc720\uc561\uc758 <strong>200%\ub97c \ucd08\uacfc<\/strong>\ud558\ub294 \uae08\uc561<\/td>\n<td>\ub77c\ubaa9<\/td>\n<\/tr>\n<tr>\n<td>\ubb34\uad00 \uae08\uc735\uc790\uc0b0<\/td>\n<td>\uc601\uc5c5\ud65c\ub3d9\uacfc \uc9c1\uc811 \uad00\ub828 \uc5c6\ub294 \uc8fc\uc2dd\u00b7\ucc44\uad8c\u00b7\uae08\uc735\uc0c1\ud488<\/td>\n<td>\ub9c8\ubaa9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uacfc\ub2e4\ubcf4\uc720\ud604\uae08\uc758 \uae30\uc900\uc120<\/h3>\n<p>\uc9c1\uc804 5\uac1c \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \ud3c9\uade0\uc758 \ub450 \ubc30\uac00 \uae30\uc900\uc120\uc785\ub2c8\ub2e4. \uc774 \ub450 \ubc30 \uae30\uc900\uc740 2025\ub144 2\uc6d4 28\uc77c \uc774\ud6c4 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub41c \uacbd\uc6b0\ubd80\ud130 \uc801\uc6a9\ub418\uace0(\uc2dc\ud589\ub839 \ubd80\uce59 \uc81c35351\ud638 \uc81c2\uc870), \uc9c1\uc804 \ud310(2024\ub144 9\uc6d4 15\uc77c \uc2dc\ud589)\uae4c\uc9c0\ub294 100\ubd84\uc758 150\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \uc694\uad6c\ubd88\uc608\uae08\uacfc \ucde8\ub4dd\uc77c\ubd80\ud130 \ub9cc\uae30\uac00 3\uac1c\uc6d4 \uc774\ub0b4\uc778 \uae08\uc735\uc0c1\ud488\uc774 \ud604\uae08\uc5d0 \ud3ec\ud568\ub418\ubbc0\ub85c, \uc0c1\uc18d\uc774 \uac00\uae4c\uc6cc\uc9c4 \uc2dc\uc810\uc5d0 \uc790\uc0b0\uc744 \ub9e4\uac01\ud574 \ud604\uae08\uc73c\ub85c \ub4e4\uace0 \uc788\uc73c\uba74 \uadf8 \ucd08\uacfc\ubd84\uc774 \ub418\ub808 \ud1b5\uc9f8\ub85c \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc774 \ub429\ub2c8\ub2e4. \ud3c9\uade0\uc744 5\uac1c \uc0ac\uc5c5\uc5f0\ub3c4\ub85c \uc7ac\uae30 \ub54c\ubb38\uc5d0 \ud55c \ud574 \ub9cc\uc5d0 \uc870\uc815\ud558\uae30\ub3c4 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc784\uc9c1\uc6d0 \ubb34\uc0c1 \uc784\ub300 \uc8fc\ud0dd\uc758 \uc608\uc678<\/h3>\n<p>\uc784\ub300 \ubd80\ub3d9\uc0b0\uc774\ub77c\ub3c4 \ube60\uc9c0\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144 2\uc6d4 28\uc77c \uc774\ud6c4 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub41c \uacbd\uc6b0\ubd80\ud130(\uc2dc\ud589\ub839 \ubd80\uce59 \uc81c35351\ud638 \uc81c2\uc870), \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558\uc774\uac70\ub098 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uae30\uc900\uc2dc\uac00 6\uc5b5 \uc6d0 \uc774\ud558\uc778 \uc8fc\ud0dd\uc744 \uc784\uc9c1\uc6d0\uc5d0\uac8c 5\ub144 \uc774\uc0c1 \uacc4\uc18d \ubb34\uc0c1\uc73c\ub85c \uc784\ub300\ud558\uace0 \uc788\ub2e4\uba74 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\uc758 1% \uc774\uc0c1\uc744 \uac00\uc9c4 \uc8fc\uc8fc\ub098 \ucd5c\ub300\uc8fc\uc8fc\uc640 \uce5c\uc871 \uad00\uacc4\uc5d0 \uc788\ub294 \uc0ac\ub78c(\uc2dc\ud589\ub839 \u00a72\uc870\uc7582\u24601\ud638 \u2014 \uc9c1\uacc4\ube44\uc18d \ubc30\uc6b0\uc790\uc758 2\ucd0c \uc774\ub0b4 \ud608\uc871\uacfc \uadf8 \ubc30\uc6b0\uc790 \ud3ec\ud568)\uc5d0\uac8c \ube4c\ub824\uc900 \uacbd\uc6b0\ub294 \uc774 \uc608\uc678\uc5d0\uc11c \ub2e4\uc2dc \ube60\uc9d1\ub2c8\ub2e4. \ud45c\uc758 \ub300\uc5ec\uae08 \uc608\uc678(\ud559\uc790\uae08\u00b7\uc804\uc138\uae08)\ub3c4 \uac19\uc740 \uc2dc\uc810\ubd80\ud130 \uc801\uc6a9\ub418\ubbc0\ub85c, \uadf8 \uc804\uc5d0 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub410\ub2e4\uba74 \ub450 \uc608\uc678 \ubaa8\ub450 \uc4f8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ud53c\uc0c1\uc18d\uc778\uacfc \uc0c1\uc18d\uc778\uc774 \uac01\uac01 \ucc44\uc6cc\uc57c \ud558\ub294 \uac83<\/h2>\n<p>\uc9c0\ubd84\u00b7\uc7ac\uc9c1\u00b7\uc885\uc0ac\u00b7\ucde8\uc784 \ub124 \ucd95\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u2462\uc740 \ud53c\uc0c1\uc18d\uc778\uacfc \uc0c1\uc18d\uc778\uc774 \uac01\uac01\uc758 \uc694\uac74\uc744 \ubaa8\ub450 \uac16\ucd98 \uacbd\uc6b0\uc5d0\ub9cc \uac00\uc5c5\uc0c1\uc18d\uc73c\ub85c \ubcf8\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ud53c\uc0c1\uc18d\uc778\uc758 \ub450 \uc694\uac74<\/h3>\n<p>\uc9c0\ubd84 \ubcf4\uc720\uc640 \ub300\ud45c\uc774\uc0ac \uc7ac\uc9c1\uc785\ub2c8\ub2e4. \ud53c\uc0c1\uc18d\uc778\uacfc \ud2b9\uc218\uad00\uacc4\uc778\uc758 \uc8fc\uc2dd\uc744 \ud569\ud574 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\uc758 40%(\uc0c1\uc7a5\ubc95\uc778\uc740 20%) \uc774\uc0c1\uc744 10\ub144 \uc774\uc0c1 \uacc4\uc18d \ubcf4\uc720\ud574\uc57c \ud558\uace0, \uac00\uc5c5 \uc601\uc704\uae30\uac04 \uc911 50% \uc774\uc0c1\uc758 \uae30\uac04\uc774\ub098 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 \uc18c\uae09\ud574 10\ub144 \uc911 5\ub144 \uc774\uc0c1\uc744 \ub300\ud45c\uc774\uc0ac\ub85c \uc7ac\uc9c1\ud574\uc57c \ud569\ub2c8\ub2e4. \uc0c1\uc18d\uc778\uc774 \ub300\ud45c\uc774\uc0ac\uc9c1\uc744 \uc2b9\uacc4\ud574 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uae4c\uc9c0 \uacc4\uc18d \uc7ac\uc9c1\ud55c \uacbd\uc6b0\uc5d0\ub294 10\ub144 \uc774\uc0c1 \uc7ac\uc9c1\uc73c\ub85c\ub3c4 \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc778\uc758 \ub124 \uc694\uac74<\/h3>\n<p>\ub098\uc774\u00b7\uc885\uc0ac\u00b7\uc784\uc6d0\u00b7\ub300\ud45c\uc774\uc0ac \uc21c\uc11c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4. \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac 18\uc138 \uc774\uc0c1\uc774\uc5b4\uc57c \ud558\uace0, \uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804\uc5d0 \uc601\uc704\uae30\uac04 \uc911 2\ub144 \uc774\uc0c1 \uc9c1\uc811 \uac00\uc5c5\uc5d0 \uc885\uc0ac\ud588\uc5b4\uc57c \ud558\uba70, \uc0c1\uc18d\uc138 \uacfc\uc138\ud45c\uc900 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc784\uc6d0\uc73c\ub85c \ucde8\uc784\ud558\uace0 \uadf8 \uc2e0\uace0\uae30\ud55c\ubd80\ud130 2\ub144 \uc774\ub0b4\uc5d0 \ub300\ud45c\uc774\uc0ac\ub85c \ucde8\uc784\ud574\uc57c \ud569\ub2c8\ub2e4. \ud53c\uc0c1\uc18d\uc778\uc774 65\uc138 \uc774\uc804\uc5d0 \uc0ac\ub9dd\ud588\uac70\ub098 \ucc9c\uc7ac\uc9c0\ubcc0 \ub4f1 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \uc0ac\ub9dd\ud55c \uacbd\uc6b0\uc5d0\ub294 2\ub144 \uc885\uc0ac \uc694\uac74\uc774 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc911\uacac\uae30\uc5c5\uc740 200% \uae30\uc900\uc744 \uba3c\uc800 \ub118\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc911\uacac\uae30\uc5c5\uc774\ub77c\uba74 \uc694\uac74\uc744 \ub2e4 \uac16\ucdb0\ub3c4 \uacf5\uc81c\uac00 \ud1b5\uc9f8\ub85c \ube60\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \u00a718\uc870\uc7582\u2461\uacfc \uc2dc\ud589\ub839 \u00a715\u2466\uc740 \uc0c1\uc18d\uc778\uc758 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0 \uc678 \uc0c1\uc18d\uc7ac\uc0b0\uc774 \uadf8 \uc0c1\uc18d\uc778\uc774 \uacf5\uc81c\ub97c \ubc1b\uc9c0 \uc54a\uc558\uc744 \uacbd\uc6b0 \ub0bc \uc0c1\uc18d\uc138\uc561\uc758 200%\ub97c \ucd08\uacfc\ud558\uba74 \uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0 \uc678 \uc0c1\uc18d\uc7ac\uc0b0\uc774 50\uc5b5 \uc6d0\uc774\uace0 \uacf5\uc81c \uc5c6\uc774 \uacc4\uc0b0\ud55c \uc0c1\uc18d\uc138\uac00 20\uc5b5 \uc6d0\uc774\ub77c\uba74 \uae30\uc900\uc120\uc740 40\uc5b5 \uc6d0\uc774\ubbc0\ub85c, \uc774 \uacbd\uc6b0 \uacf5\uc81c\uac00 \uc804\ubd80 \ubc30\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ubc95\uc778\uc804\ud658\ud55c \ud68c\uc0ac\uc758 10\ub144\uc740 \uc5b4\ub514\ubd80\ud130 \uc138\ub294\uac00<\/h2>\n<p>\uc694\uac74\uc744 \uac16\ucd94\uba74 \uac1c\uc778\uc0ac\uc5c5 \uae30\uac04\ubd80\ud130 \uc149\ub2c8\ub2e4. \ub2e4\ub9cc \uadfc\uac70\ub294 \uc2dc\ud589\ub839\uc774 \uc544\ub2c8\ub77c \uacfc\uc138\uad00\uccad \ud68c\uc2e0\uc774\uace0, \uc694\uac74\ub3c4 \ubc95\uc778\uc804\ud658 \uc138\uc81c\ud2b9\ub840\uc758 \uc694\uac74\uacfc\ub294 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h3>\uc2dc\ud589\ub839\uc774 \uc815\ud558\ub294 \ud569\uc0b0 \ubc94\uc704<\/h3>\n<p>\uc2dc\ud589\ub839\uc774 \uc601\uc704\uae30\uac04\uc5d0 \ud569\uc0b0\ud55c\ub2e4\uace0 \uc815\ud55c \uac83\uc740 \uc5c5\uc885 \ubcc0\uacbd \uae30\uac04 \ud558\ub098\ubfd0\uc785\ub2c8\ub2e4. \u00a715\u24621\ud638\ub098\ubaa9 \uad04\ud638\ub294 \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\uc0c1 \ub3d9\uc77c\ud55c \ub300\ubd84\ub958 \uc548\uc5d0\uc11c \uc8fc\ub41c \uc0ac\uc5c5\uc744 \ubcc0\uacbd\ud574 \uc601\uc704\ud55c \uae30\uac04\uc744 \ud569\uc0b0\ud55c\ub2e4\uace0\ub9cc \uc801\uace0 \uc788\uace0, \uac1c\uc778\uc0ac\uc5c5 \uae30\uac04 \ud1b5\uc0b0\uc740 \uc2dc\ud589\ub839 \uc5b4\ub290 \ud56d\u00b7\ud638\uc5d0\ub3c4 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud1b5\uc0b0\uc758 \uadfc\uac70\uc640 \uc138 \uc694\uac74<\/h3>\n<p>\uad6d\uc138\uccad \uc7ac\uc0b0\uc138\uacfc-412(2010.6.21.) \ud68c\uc2e0\uc774 \uadfc\uac70\uc785\ub2c8\ub2e4. \uc774 \ud68c\uc2e0\uc740 \uac1c\uc778\uc0ac\uc5c5\uc790\ub85c \uc601\uc704\ud558\ub358 \uac00\uc5c5\uc744 \ub3d9\uc77c\ud55c \uc5c5\uc885\uc758 \ubc95\uc778\uc73c\ub85c \ud604\ubb3c\ucd9c\uc790\uc5d0 \uc758\ud574 \uc2e0\uc124\ud558\uac70\ub098 \ubc95\uc778 \uc124\ub9bd \ud6c4 \uc0ac\uc5c5\uc591\uc218\ub3c4 \ubc29\ubc95\uc73c\ub85c \uc804\ud658\ud55c \uacbd\uc6b0\ub85c\uc11c, \ud53c\uc0c1\uc18d\uc778\uc774 \ubc95\uc778\uc124\ub9bd\uc77c \uc774\ud6c4 \uacc4\uc18d\ud558\uc5ec \uadf8 \ubc95\uc778\uc758 \ucd5c\ub300\uc8fc\uc8fc \ub4f1\uc5d0 \ud574\ub2f9\ud558\uba74 \uac1c\uc778\uc0ac\uc5c5\uc790\ub85c\uc11c \uac00\uc5c5\uc744 \uc601\uc704\ud55c \uae30\uac04\uc744 \ud3ec\ud568\ud574 \uacc4\uc0b0\ud55c\ub2e4\uace0 \ubc1d\ud788\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\ubd84 \ubcf4\uc720\uae30\uac04 \ucd95\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc11c\uba74-2017-\ubc95\ub839\ud574\uc11d\uc7ac\uc0b0-0561(2017.6.30.) \ud68c\uc2e0\uc774 \uac19\uc740 \uc694\uac74 \uc544\ub798 \uac1c\uc778\uac00\uc5c5 \uc6b4\uc601\uae30\uac04\uc744 \ud3ec\ud568\ud574 \ud310\ub2e8\ud55c\ub2e4\uace0 \uc815\ub9ac\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc5c5\uc885 \ub3d9\uc77c\uc131\uc744 \uc7ac\ub294 \ub2e8\uacc4<\/h3>\n<p>\ud1b5\uc0b0 \uc694\uac74\uc758 \uc5c5\uc885 \ub3d9\uc77c\uc131\uc744 \ub2e4\ub8ec \ud68c\uc2e0\uc73c\ub85c \uc7ac\uc0b0\uc138\uacfc-301(2012.8.26.)\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc0ac\uc5c5\uc7a5\uc744 \uc62e\uaca8 \uac19\uc740 \uc5c5\uc885\uc744 \uacc4\uc18d\ud55c \uc0ac\uc548\uc5d0\uc11c, 10\ub144 \uc774\uc0c1 \uacc4\uc18d \uacbd\uc601\ud588\ub294\uc9c0\ub97c \ud310\ub2e8\ud560 \ub54c \uc5c5\uc885 \ubcc0\uacbd \uc5ec\ubd80\ub97c \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\uc0c1 \uc138\uc138\ubd84\ub958\uac00 \ub3d9\uc77c\ud55c\uc9c0\ub85c \ud310\ub2e8\ud55c\ub2e4\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4. \uc774 \ud68c\uc2e0\uc740 \ub2f9\uc2dc \uc870\ubb38\uc778 \uc0c1\uc99d\ubc95 \u00a718\u24611\ud638\ub97c \ub450\uace0 \ub098\uc628 \uac83\uc785\ub2c8\ub2e4. \ud604\ud589 \uc2dc\ud589\ub839 \u00a715\u24621\ud638\ub098\ubaa9 \uad04\ud638\ub294 \ub3d9\uc77c\ud55c \ub300\ubd84\ub958 \uc548\uc5d0\uc11c \uc8fc\ub41c \uc0ac\uc5c5\uc744 \ubc14\uafd4 \uc601\uc704\ud55c \uae30\uac04\uc744 \ud569\uc0b0\ud55c\ub2e4\uace0 \uc815\ud560 \ubfd0, \uadf8 \uc801\uc6a9\uc744 \ubc95\uc778\uc774 \ub41c \ub4a4\uc758 \uc5c5\uc885 \ubcc0\uacbd\uc73c\ub85c \ud55c\uc815\ud558\ub294 \ubb38\uc5b8\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uc804\ud658 \uc804\ud6c4 \uc5c5\uc885\uc774 \uc138\uc138\ubd84\ub958\uae4c\uc9c0 \uac19\uc73c\uba74 \ub450 \uae30\uc900 \uc5b4\ub290 \ucabd\uc73c\ub85c \ubcf4\uc544\ub3c4 \uc5c5\uc885 \ub3d9\uc77c\uc131\uc774 \ucda9\uc871\ub418\uace0, \uc138\uc138\ubd84\ub958\uac00 \ub2e4\ub974\uba74 \uc774 \ud68c\uc2e0\uacfc \ubd80\ub52a\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ubc95\uc778\uc804\ud658 \uc138\uc81c\ud2b9\ub840\ub97c \ubc1f\uc558\ub2e4\uace0 \ud1b5\uc0b0\uc774 \ub530\ub77c\uc624\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \uc790\uc8fc \ubcf4\ub294 \uc624\ud574\uac00 \uc870\ud2b9\ubc95 \u00a732\uc758 \uc774\uc6d4\uacfc\uc138 \uc694\uac74\uc744 \uac16\ucd98 \uc804\ud658\uc774\uba74 \uac00\uc5c5 \uc601\uc704\uae30\uac04\ub3c4 \uc790\ub3d9\uc73c\ub85c \uc774\uc5b4\uc9c4\ub2e4\ub294 \uc0dd\uac01\uc785\ub2c8\ub2e4. \ub450 \uc694\uac74\uc740 \uacb9\uce58\uc9c0\ub9cc \uac19\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u00a732\ub294 \uc5c5\uc885 \ub3d9\uc77c\uc131\ub3c4, \uc804\ud658 \ud6c4 \uacc4\uc18d \ucd5c\ub300\uc8fc\uc8fc\uc77c \uac83\ub3c4 \uc694\uad6c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \u00a732 \uc801\uc6a9\uc2e0\uccad\uc744 \ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc704 \uc138 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ud1b5\uc0b0 \uc790\uccb4\ub294 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc804\ud658 \uc774\ub825\uc774 \uc788\ub294 \ud68c\uc0ac\ub294 \ub450 \uc81c\ub3c4\ub97c \ub530\ub85c \ub193\uace0 \ucc28\uadfc\ucc28\uadfc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>5\ub144 \uc0ac\ud6c4\uad00\ub9ac\uc5d0\uc11c \ucd94\uc9d5\ub418\ub294 \ud56d\ubaa9\uc740 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p>\u00a718\uc870\uc7582\u2464\uc774 \uc815\ud55c \uc0ac\ud6c4\uad00\ub9ac \uc0ac\uc720\ub294 \uc790\uc0b0 \ucc98\ubd84\u00b7\ubbf8\uc885\uc0ac\u00b7\uc9c0\ubd84 \uac10\uc18c\u00b7\uace0\uc6a9 \ub124 \uac00\uc9c0\uc774\uace0, \uc774 \uc911 \uace0\uc6a9 \uc694\uac74\ub9cc \uc870\uac74\uc774 \ub458\uc785\ub2c8\ub2e4. \u2464\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ud574\ub2f9\ud558\uba74 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uc744 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \ub2e4\uc2dc \uc0b0\uc785\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc774\uc640 \ubcc4\ub3c4\ub85c \u2467\uc740 \ud53c\uc0c1\uc18d\uc778\uc774\ub098 \uc0c1\uc18d\uc778\uc774 \uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804 10\ub144 \uc774\ub0b4 \ub610\ub294 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \uac00\uc5c5 \uacbd\uc601\uacfc \uad00\ub828\ud574 \uc870\uc138\ud3ec\ud0c8\uc774\ub098 \ud68c\uacc4\ubd80\uc815\uc744 \uc800\uc9c8\ub7ec \ud615\uc774 \ud655\uc815\ub41c \uacbd\uc6b0\ub97c \ub530\ub85c \ub2e4\ub8f9\ub2c8\ub2e4. \uc0c1\uc18d\uc138 \uacb0\uc815 \uc804\uc5d0 \ud655\uc815\ub418\uba74 \uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uace0, \uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uc0c1\uc18d\uc778\uc758 \ud615\uc774 \ud655\uc815\ub418\uba74 \uacf5\uc81c\uae08\uc561\uc744 \uacfc\uc138\uac00\uc561\uc5d0 \uc0b0\uc785\ud558\uace0 \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \ub354\ud569\ub2c8\ub2e4.<\/p>\n<h3>\u00a718\uc870\uc7582\u2464\uc758 \ub124 \uac00\uc9c0 \ucd94\uc9d5 \uc0ac\uc720<\/h3>\n<p>\uc55e\uc758 \uc138 \uac00\uc9c0\ub294 \ud558\ub098\ub9cc \ud574\ub2f9\ud574\ub3c4 \ucd94\uc9d5\uc73c\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0ac\uc720<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc790\uc0b0 \ucc98\ubd84<\/td>\n<td>\uac00\uc5c5\uc6a9 \uc790\uc0b0\uc758 40% \uc774\uc0c1 \ucc98\ubd84<\/td>\n<td>\u00a718\uc870\uc7582\u24641\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc5c5 \ubbf8\uc885\uc0ac<\/td>\n<td>\ub300\ud45c\uc774\uc0ac \ubbf8\uc885\uc0ac \u00b7 \uc8fc\ub41c \uc5c5\uc885 \ubcc0\uacbd \u00b7 1\ub144 \uc774\uc0c1 \ud734\uc5c5\uc774\ub098 \ud3d0\uc5c5<\/td>\n<td>\u00a718\uc870\uc7582\u24642\ud638 \u00b7 \uc2dc\ud589\ub839 \u00a715\u246a<\/td>\n<\/tr>\n<tr>\n<td>\uc9c0\ubd84 \uac10\uc18c<\/td>\n<td>\uc8fc\uc2dd \ucc98\ubd84 \u00b7 \uc720\uc0c1\uc99d\uc790 \uc2e4\uad8c \u00b7 \ud2b9\uc218\uad00\uacc4\uc778 \ucc98\ubd84\uc73c\ub85c \ucd5c\ub300\uc8fc\uc8fc \uc9c0\uc704 \uc0c1\uc2e4<\/td>\n<td>\u00a718\uc870\uc7582\u24643\ud638 \u00b7 \uc2dc\ud589\ub839 \u00a715\u246b<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uc6a9<\/td>\n<td>\uc815\uaddc\uc9c1 \uadfc\ub85c\uc790 \uc218 \ud3c9\uade0\uacfc \ucd1d\uae09\uc5ec\uc561 \ud3c9\uade0\uc774 <strong>\ub458 \ub2e4<\/strong> \uc9c1\uc804 2\ub144 \ud3c9\uade0\uc758 90% \ubbf8\ub2ec<\/td>\n<td>\u00a718\uc870\uc7582\u24644\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uace0\uc6a9 \uc694\uac74\uc774 \ub450 \uc870\uac74\uc778 \uc774\uc720<\/h3>\n<p>\uc870\ubb38\uc774 \ub450 \ubaa9\uc5d0 \ubaa8\ub450 \ud574\ub2f9\ud560 \uac83\uc744 \uc694\uad6c\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \u00a718\uc870\uc7582\u24644\ud638\ub294 \uac00\ubaa9\uacfc \ub098\ubaa9\uc744 \ub098\ub780\ud788 \ub450\uace0 &#8220;\ub2e4\uc74c \uac01 \ubaa9\uc5d0 \ubaa8\ub450 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0&#8221;\ub77c\uace0 \uc801\uc2b5\ub2c8\ub2e4. 5\ub144 \ud3c9\uade0 \uc815\uaddc\uc9c1 \uadfc\ub85c\uc790 \uc218\uac00 \uc9c1\uc804 2\ub144 \ud3c9\uade0\uc758 88%\ub85c \ub5a8\uc5b4\uc84c\ub354\ub77c\ub3c4 \ucd1d\uae09\uc5ec\uc561 \ud3c9\uade0\uc774 95%\ub97c \uc720\uc9c0\ud588\ub2e4\uba74 \ucd94\uc9d5 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc778\uc6d0\uc744 \uc904\uc774\ub294 \ub300\uc2e0 \uae09\uc5ec \ucd1d\uc561\uc744 \uc9c0\ud0a4\ub294 \uc120\ud0dd\uc774 \uc870\ubb38 \uc548\uc5d0\uc11c \uc5f4\ub824 \uc788\ub294 \uc148\uc785\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\/10\/B_sahugwanri-20260930.png\" alt=\"\uc0c1\uc99d\ubc95 \uc81c18\uc870\uc7582 \uc81c5\ud56d\uc758 \uc0ac\ud6c4\uad00\ub9ac \uc0ac\uc720 \ub124 \uac00\uc9c0(\uac00\uc5c5\uc6a9 \uc790\uc0b0 \ucc98\ubd84, \uc5c5\uc885 \ubcc0\uacbd\u00b7\ud734\uc5c5\u00b7\ud3d0\uc5c5\uc744 \ud3ec\ud568\ud55c \uac00\uc5c5 \ubbf8\uc885\uc0ac, \uc9c0\ubd84 \uac10\uc18c, \uace0\uc6a9)\uc640 \uace0\uc6a9 \uc694\uac74\uc758 AND \uc870\uac74. \uc870\uc138\ud3ec\ud0c8\u00b7\ud68c\uacc4\ubd80\uc815 \ud615 \ud655\uc815(\uc81c8\ud56d)\uc740 \ubcc4\ub3c4 \uc0ac\uc720\" class=\"wp-image-6981\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_sahugwanri-20260930.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_sahugwanri-20260930-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_sahugwanri-20260930-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_sahugwanri-20260930-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc804\uc81c: \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\ucd94\uc9d5\uc138\uc561\uacfc \uc774\uc790\uc0c1\ub2f9\uc561<\/h3>\n<p>\uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uc5d0 \uc2dc\ud589\ub839\uc774 \uc815\ud55c \uc728\uc744 \uacf1\ud55c \uae08\uc561\uc774 \uae30\uc900\uc785\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u246e\uac00 \uadf8 \uc728\uc744 100\ubd84\uc758 100\uc73c\ub85c \uc815\ud558\ubbc0\ub85c \uc0ac\uc720\uac00 \uc0dd\uae34 \uc2dc\uc810\uacfc \ubb34\uad00\ud558\uac8c \uacf5\uc81c\uae08\uc561 \uc804\ubd80\uac00 \uc0b0\uc785\ub418\uc9c0\ub9cc, <strong>\uac00\uc5c5\uc6a9 \uc790\uc0b0 \ucc98\ubd84(\u00a718\uc870\uc7582\u24641\ud638)\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc5ec\uae30\uc5d0 \uac00\uc5c5\uc6a9 \uc790\uc0b0\uc758 \ucc98\ubd84 \ube44\uc728\uc744 \ud55c \ubc88 \ub354 \uacf1\ud569\ub2c8\ub2e4<\/strong>(\u00a718\uc870\uc7582\u2464 \ubcf8\ubb38 \uad04\ud638 \u00b7 \uc2dc\ud589\ub839 \u00a715\u2469). 40%\ub97c \ucc98\ubd84\ud574 \ucd94\uc9d5 \ub300\uc0c1\uc774 \ub41c \uacbd\uc6b0\ub77c\uba74 \uacf5\uc81c\uae08\uc561 \uc804\ubd80\uac00 \uc544\ub2c8\ub77c \uadf8 \ucc98\ubd84 \ube44\uc728\ub9cc\ud07c\uc774 \uc0b0\uc785\ub418\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \ub2f9\ucd08 \uc2e0\uace0\uae30\ud55c \ub2e4\uc74c \ub0a0\ubd80\ud130 \uc0ac\uc720 \ubc1c\uc0dd\uc77c\uae4c\uc9c0\uc758 \uae30\uac04\uc5d0 \uad6d\uc138\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \u00a743\uc870\uc7583\u2461\uc758 \uc774\uc790\uc728\uc744 365\ub85c \ub098\ub208 \uc728\uc744 \uacf1\ud55c \uc774\uc790\uc0c1\ub2f9\uc561\uc774 \uac00\uc0b0\ub429\ub2c8\ub2e4. \uc2e0\uace0\ub294 \uc0ac\uc720\uac00 \uc0dd\uae34 \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc774\ub0b4\uc785\ub2c8\ub2e4(\u00a718\uc870\uc7582\u2468).<\/p>\n<h3>\uc720\ud615\ubcc4 \ub300\uc751<\/h3>\n<p>\ud68c\uc0ac \uc0c1\ud0dc\uc5d0 \ub530\ub77c \uc9c0\uae08 \uc190\ub308 \uacf3\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud574\ub2f9 \uc870\uac74<\/th>\n<th>\uc9c0\uae08 \ud574\uc57c \ud560 \uc77c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc790\uc0b0 \uc815\ub9ac\ud615<\/td>\n<td>\uc784\ub300 \ubd80\ub3d9\uc0b0\u00b7\uc5ec\uc720 \ud604\uae08\uc774 \ucd1d\uc790\uc0b0\uc758 20%\ub97c \ub118\uc74c<\/td>\n<td>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728\uc744 \uba3c\uc800 \uacc4\uc0b0\ud574 \uacf5\uc81c \ub300\uc0c1 \uae08\uc561 \ud655\uc778<\/td>\n<\/tr>\n<tr>\n<td>\uc774\ub825 \ud655\uc778\ud615<\/td>\n<td>\uac1c\uc778\uc0ac\uc5c5\uc5d0\uc11c \ubc95\uc778\uc73c\ub85c \uc804\ud658\ud55c \uc774\ub825 \uc788\uc74c<\/td>\n<td>\uc804\ud658 \ubc29\uc2dd\u00b7\uc5c5\uc885 \uc138\uc138\ubd84\ub958\u00b7\ucd5c\ub300\uc8fc\uc8fc \uc9c0\uc18d \uc5ec\ubd80 \uc138 \uac00\uc9c0 \ud655\uc778<\/td>\n<\/tr>\n<tr>\n<td>\uc694\uac74 \uc900\ube44\ud615<\/td>\n<td>\uc0c1\uc18d\uc778\uc774 \uc544\uc9c1 \uac00\uc5c5\uc5d0 \uc885\uc0ac\ud558\uc9c0 \uc54a\uc74c<\/td>\n<td>\uc601\uc704\uae30\uac04 \uc911 2\ub144 \uc885\uc0ac \uc694\uac74\ubd80\ud130 \uc5ed\uc0b0\ud574 \ud569\ub958 \uc2dc\uc810 \ud655\uc815<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u2014 \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c\ub294 \ubb34\uc5c7\ubd80\ud130 \uacc4\uc0b0\ud558\ub294\uac00<\/h2>\n<p><strong>\ud55c\ub3c4\uac00 \uc544\ub2c8\ub77c \ud68c\uc0ac\uc758 \uc790\uc0b0 \uad6c\uc131\ubd80\ud130 \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> 300\uc5b5\u00b7400\uc5b5\u00b7600\uc5b5\uc740 \uc0c1\ud55c\uc120\uc77c \ubfd0\uc774\uace0, \uc2e4\uc81c \uacf5\uc81c\uc561\uc740 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \uc0ac\uc5c5 \uad00\ub828 \uc790\uc0b0 \ube44\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc911\uacac\uae30\uc5c5\uc774\ub77c\uba74 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0 \uc678 \uc0c1\uc18d\uc7ac\uc0b0\uc774 \uacf5\uc81c \uc804 \uae30\uc900 \uc0c1\uc18d\uc138\uc561\uc758 200%\ub97c \ub118\ub294\uc9c0\uac00 \uacf5\uc81c \uc790\uccb4\uc758 \uc131\ub9bd\uc744 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0\uc774 \ucd1d\uc790\uc0b0\uc758 10% \uc548\ucabd\uc774\uace0 \ud53c\uc0c1\uc18d\uc778\uc758 \uc9c0\ubd84\u00b7\uc7ac\uc9c1 \uc694\uac74\uc774 \ucc44\uc6cc\uc9c4 \ud68c\uc0ac\ub77c\uba74 \uacf5\uc81c \ud6a8\uacfc\uac00 \ud06c\ubbc0\ub85c \uc2b9\uacc4 \uc124\uacc4\ub97c \uc9c4\ud589\ud558\ub294 \ucabd\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \uc784\ub300 \ubd80\ub3d9\uc0b0\uacfc \uc5ec\uc720 \ud604\uae08\uc774 \ucd1d\uc790\uc0b0\uc758 30%\uc5d0 \uc774\ub974\ub294 \ud68c\uc0ac\ub77c\uba74 \uacf5\uc81c\uc561\uc774 \uadf8\ub9cc\ud07c \uc904\uc5b4\ub4dc\ub2c8 \uc790\uc0b0 \uad6c\uc131\uc744 \uba3c\uc800 \uc815\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \ud310\ub2e8 \uae30\uc900\uc740 <strong>\uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728<\/strong>\uacfc <strong>\uc911\uacac\uae30\uc5c5\uc758 200% \uae30\uc900<\/strong> \ub450 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ud68c\uc0ac \uc790\uc0b0\uc5d0 \uc784\ub300 \ubd80\ub3d9\uc0b0\uc774\ub098 \uc5ec\uc720 \ud604\uae08\uc774 \uc11e\uc5ec \uc788\ub2e4\uba74, \uc2b9\uacc4 \uc2dc\uc810\uc744 \uc815\ud558\uae30 \uc804\uc5d0 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728\ubd80\ud130 \uacc4\uc0b0\ud574 \uc2e4\uc81c \uacf5\uc81c \uac00\ub2a5\uc561\uc744 \uc54c\ub824 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc0c1\uc18d\uc778\uc774 \uc5ec\ub7ec \uba85\uc774\uba74 \uacf5\uc81c\ub97c \ub098\ub220 \ubc1b\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uc744 \ubc1b\uc740 \uc0c1\uc18d\uc778\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u2464\uc740 \u00a715\u24622\ud638\uc758 \uc694\uac74\uc744 \ubaa8\ub450 \uac16\ucd98 \uc0c1\uc18d\uc778\uc774 \ubc1b\uac70\ub098 \ubc1b\uc744 \uc0c1\uc18d\uc7ac\uc0b0\uc758 \uac00\uc561\uc744 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc73c\ub85c \uc815\uc758\ud569\ub2c8\ub2e4. \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud55c \uc0c1\uc18d\uc778\uc774 \ubc1b\uc740 \uc8fc\uc2dd\uc740 \uadf8 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c, \uc9c0\ubd84\uc744 \ub098\ub220 \ubb3c\ub824\uc904 \uacc4\ud68d\uc774\ub77c\uba74 \uac01\uc790\uac00 \uc694\uac74\uc744 \ucc44\uc6b0\ub294\uc9c0\ub97c \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc0c1\uc18d\uc778\uc758 \ubc30\uc6b0\uc790\uac00 \uc694\uac74\uc744 \ucc44\uc6cc\ub3c4 \ub429\ub2c8\uae4c?<\/summary>\n<p>\ub429\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u24622\ud638 \ud6c4\ub2e8\uc740 \uc0c1\uc18d\uc778\uc758 \ubc30\uc6b0\uc790\uac00 \uac01 \ubaa9\uc758 \uc694\uac74\uc744 \ubaa8\ub450 \uac16\ucd98 \uacbd\uc6b0 \uc0c1\uc18d\uc778\uc774 \uadf8 \uc694\uac74\uc744 \uac16\ucd98 \uac83\uc73c\ub85c \ubcf8\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \ubc30\uc6b0\uc790\uac00 \uc77c\ubd80\ub9cc \ucc44\uc6b0\ub294 \ubc29\uc2dd\uc740 \uc778\uc815\ub418\uc9c0 \uc54a\uace0 \ub124 \uc694\uac74\uc744 \ubaa8\ub450 \uac16\ucdb0\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc0c1\uc18d\uc138 \uc2e0\uace0\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud558\uace0 \uc5b4\ub5a4 \uc11c\ub958\ub97c \ub0c5\ub2c8\uae4c?<\/summary>\n<p>\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc73c\ub824\uba74 \uac00\uc5c5\uc0c1\uc18d\uc7ac\uc0b0\uba85\uc138\uc11c\uc640 \uac00\uc5c5\uc0c1\uc18d \uc0ac\uc2e4\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\ub97c \uc0c1\uc18d\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0\uc640 \ud568\uaed8 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a715). \uc0ac\ud6c4\uad00\ub9ac \uc0ac\uc720\uac00 \uc0dd\uae34 \uacbd\uc6b0\uc758 \uc2e0\uace0\ub294 \uadf8 \uc0ac\uc720\uac00 \ubc1c\uc0dd\ud55c \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc774\ub0b4\uc774\uba70, \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uc0ac\ud6c4\uad00\ub9ac \ucd94\uc9d5\uc0ac\uc720 \uc2e0\uace0 \ubc0f \uc790\uc9c4\ub0a9\ubd80 \uacc4\uc0b0\uc11c\ub97c \ud568\uaed8 \ub0c5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc5c5\uc885\uc744 \ubc14\uafb8\uba74 \ubb34\uc870\uac74 \ucd94\uc9d5\ub429\ub2c8\uae4c?<\/summary>\n<p>\uc138 \uac00\uc9c0 \uc608\uc678\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u246a2\ud638\ub294 \uc8fc\ub41c \uc5c5\uc885 \ubcc0\uacbd\uc744 \uac00\uc5c5 \ubbf8\uc885\uc0ac\ub85c \ubcf4\ub418, \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958 \ub300\ubd84\ub958 \uc548\uc5d0\uc11c \ubcc4\ud45c\uc5d0 \ub530\ub978 \uc5c5\uc885\uc73c\ub85c \ubcc0\uacbd\ud558\ub294 \uacbd\uc6b0\uc640 \ud3c9\uac00\uc2ec\uc758\uc704\uc6d0\ud68c\uc758 \uc2ec\uc758\ub97c \uac70\uccd0 \uc5c5\uc885 \ubcc0\uacbd\uc744 \uc2b9\uc778\ubc1b\uc740 \uacbd\uc6b0\ub294 \uc81c\uc678\ud569\ub2c8\ub2e4. \ub300\ubd84\ub958 \uae30\uc900\uc740 2024\ub144 2\uc6d4 29\uc77c \uac1c\uc815 \uc2dc\ud589\ub839\ubd80\ud130\uc774\uace0, \uadf8 \uc804\uc5d0 \uc774\ubbf8 \uc8fc\ub41c \uc5c5\uc885\uc744 \ubc14\uafbc \uacbd\uc6b0\uc5d0\ub294 \uc885\uc804 \uaddc\uc815\uc5d0 \ub530\ub77c \ub300\ubd84\ub958\uac00 \uc544\ub2c8\ub77c \uc911\ubd84\ub958 \uc548\uc5d0\uc11c \ubc14\uafbc \uacbd\uc6b0\ub9cc \uc774 \uc608\uc678\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \ubd80\uce59 \uc81c34267\ud638 \uc81c4\uc870). \ubcc4\ud45c \uc5c5\uc885\uc73c\ub85c \ubc14\uafbc \uacbd\uc6b0\ub85c \uc881\ud78c \uac83\uc740 2022\ub144 2\uc6d4 15\uc77c \uc774\ud6c4 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub41c \uacbd\uc6b0\ubd80\ud130\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \ubd80\uce59 \uc81c32414\ud638 \uc81c2\uc870). \uc14b\uc9f8\ub85c 2024\ub144 2\uc6d4 29\uc77c \uc774\ud6c4 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub41c \uac00\uc5c5\uc5d0\ub294 \uc2dc\ud589\ub839 \u00a715\u3255\uac00 \uc801\uc6a9\ub418\uc5b4(\uac19\uc740 \ubd80\uce59 \uc81c2\uc870), \ubcf8\uc0ac\ub97c \uae30\ud68c\ubc1c\uc804\ud2b9\uad6c\ub85c \uc62e\uacbc\uac70\ub098 \ubcf8\uc0ac\uac00 \ud2b9\uad6c\uc5d0 \uc788\ub294 \uae30\uc5c5\uc73c\ub85c\uc11c, \ud2b9\uad6c \uc0ac\uc5c5\uc7a5\uc758 \uc0c1\uc2dc \uadfc\ubb34\uc778\uc6d0 \uc5f0\ud3c9\uade0\uc774 \uc804\uccb4\uc758 100\ubd84\uc758 50 \uc774\uc0c1\uc774\uba74 \ub300\ubd84\ub958\uc640 \uad00\uacc4\uc5c6\uc774 \ubcc4\ud45c \uc5c5\uc885\uc73c\ub85c \ubcc0\uacbd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc18d\uc774 \uadf8 \uc804\uc5d0 \uac1c\uc2dc\ub410\uac70\ub098 \uc774 \ud2b9\uad6c \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud55c \ucc44 \ub300\ubd84\ub958\ub97c \ubc97\uc5b4\ub098\ub294 \uc804\ud658\uc744 \uacc4\ud68d\ud55c\ub2e4\uba74 \uc2ec\uc758 \uc808\ucc28\ub97c \uba3c\uc800 \ubc1f\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud68c\uc0ac\uac00 \uc720\uc0c1\uc99d\uc790\ub97c \ud558\uba74 \uc9c0\ubd84 \uac10\uc18c\ub85c \uac78\ub9bd\ub2c8\uae4c?<\/summary>\n<p>\uc0c1\uc18d\uc778\uc774 \uc2e4\uad8c\ud574 \uc9c0\ubd84\uc728\uc774 \ub0ae\uc544\uc9c0\uba74 \uc6d0\uce59\uc801\uc73c\ub85c \uc9c0\ubd84 \uac10\uc18c\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a715\u246b2\ud638). \ub2e4\ub9cc \u00a715\u24673\ud638\ub098\ubaa9\uc740 \uc0ac\uc5c5\ud655\uc7a5 \ub4f1\uc5d0 \ub530\ub978 \uc720\uc0c1\uc99d\uc790\uc5d0\uc11c \uc0c1\uc18d\uc778\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc774 \uc544\ub2cc \uc790\uc5d0\uac8c \uc8fc\uc2dd\uc744 \ubc30\uc815\ud574 \uc9c0\ubd84\uc728\uc774 \ub0ae\uc544\uc9c4 \uacbd\uc6b0\ub85c\uc11c \uc0c1\uc18d\uc778\uc774 \uc5ec\uc804\ud788 \ucd5c\ub300\uc8fc\uc8fc\ub4f1\uc5d0 \ud574\ub2f9\ud558\uba74 \uc815\ub2f9\ud55c \uc0ac\uc720\ub85c \ubd05\ub2c8\ub2e4. \uc99d\uc790 \uad6c\uc870\uc5d0 \ub530\ub77c \uacb0\ub860\uc774 \uac08\ub9ac\ubbc0\ub85c \uc2e4\ud589 \uc804\uc5d0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac00\uc5c5\uc6a9 \uc790\uc0b0\uc744 \ud314\uc558\ub294\ub370 \uac19\uc740 \uc790\uc0b0\uc744 \ub2e4\uc2dc \uc0c0\uc2b5\ub2c8\ub2e4. \ucd94\uc9d5 \ub300\uc0c1\uc785\ub2c8\uae4c?<\/summary>\n<p>\ub300\uccb4 \ucde8\ub4dd\ud574 \uacc4\uc18d \uc0ac\uc6a9\ud558\uba74 \uc815\ub2f9\ud55c \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a715\u24671\ud638\uac00\ubaa9\uc740 \uc2dc\uc124\uc758 \uac1c\uccb4\ub098 \uc0ac\uc5c5\uc7a5 \uc774\uc804 \ub4f1\uc73c\ub85c \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0 \ucc98\ubd84\uc790\uc0b0\uacfc \uac19\uc740 \uc885\ub958\uc758 \uc790\uc0b0\uc744 \ub300\uccb4 \ucde8\ub4dd\ud574 \uac00\uc5c5\uc5d0 \uacc4\uc18d \uc0ac\uc6a9\ud558\ub294 \ub54c\uc5d0 \ud55c\ud574 \uc815\ub2f9\ud55c \uc0ac\uc720\ub85c \uc778\uc815\ud569\ub2c8\ub2e4. \uac19\uc740 \ud638 \uc0ac\ubaa9\uc740 \ucc98\ubd84\uae08\uc561\uc744 \uc870\ud2b9\ubc95 \u00a710\uc758 \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44\ub85c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\ub3c4 \uc815\ub2f9\ud55c \uc0ac\uc720\ub85c \ub461\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/gaeopseungye-jeungyeo-teukrye-serul\/\">\uac00\uc5c5\uc2b9\uacc4 \uc99d\uc5ec\ud2b9\ub840, 10% \uc138\uc728\uc740 \uc5b4\ub514\uae4c\uc9c0 \ubd99\ub294\uac00<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/jusik-jeungyeose-pyeongga-haljeung\/\">\uc8fc\uc2dd\uc99d\uc5ec\uc138, \ud560\uc99d 20%\uc640 \uacf5\uc81c 5\ucc9c\ub9cc \uc6d0\uc73c\ub85c \uac08\ub9b0\ub2e4<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/gaeopseunggye-jeungyeose-gwaseteukrye\/\">\uac00\uc5c5\uc2b9\uacc4 \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840, 10% \uc138\uc728\uc758 \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac<\/a><\/p>\n<div class=\"hoan-box hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a718\uc870\uc7582(\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c) \u00b7 \u00a726(\uc138\uc728) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a715(\uac00\uc5c5\uc0c1\uc18d) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \ubd80\uce59(\uc81c34267\ud638, 2024.2.29.) \uc81c2\uc870\u00b7\uc81c4\uc870 \u00b7 \ubd80\uce59(\uc81c35351\ud638, 2025.2.28.) \uc81c2\uc870 \u00b7 \ubd80\uce59(\uc81c32414\ud638, 2022.2.15.) \uc81c2\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\u00b7 \uc870\uc138\ubc94 \ucc98\ubc8c\ubc95 \u00a73(\uc870\uc138 \ud3ec\ud0c8 \ub4f1) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc7ac\uc0b0\uc138\uacfc-412(2010.6.21.) \u00b7 \uc11c\uba74-2017-\ubc95\ub839\ud574\uc11d\uc7ac\uc0b0-0561[\ubc95\ub839\ud574\uc11d\uacfc-1888](2017.6.30.) \u00b7 \uc7ac\uc0b0\uc138\uacfc-301(2012.8.26.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-10)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \u00a718\uc870\uc7582 \uc2dc\ud589\uc608\uc815\ubcf8 \uc870\ud68c \uacb0\uacfc \ud574\ub2f9 \ubc84\uc804 \uc5c6\uc74c \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<\/p>\n<p>\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-30<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c\ub294 300\uc5b5\u00b7400\uc5b5\u00b7600\uc5b5\uc774\ub77c\ub294 \ud55c\ub3c4\ubcf4\ub2e4 \ud68c\uc0ac \uc548\uc758 \uc0ac\uc5c5\ubb34\uad00\uc790\uc0b0 \ube44\uc728\uc744 \uba3c\uc800 \ubd10\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc2dd 80\uc5b5 \uc6d0\uc744 \ubb3c\ub824\ubc1b\uc544\ub3c4 \ucd1d\uc790\uc0b0 100\uc5b5 \uc6d0 \uc911 30\uc5b5 \uc6d0\uc774 \uc784\ub300 \ubd80\ub3d9\uc0b0\uacfc \uacfc\ub2e4\ubcf4\uc720\ud604\uae08\uc774\uba74 \uacf5\uc81c\ub418\ub294 \uae08\uc561\uc740 56\uc5b5 \uc6d0\uc785\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":5509,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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