{"id":5533,"date":"2026-09-19T10:30:00","date_gmt":"2026-09-19T01:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5533"},"modified":"2026-09-21T11:36:39","modified_gmt":"2026-09-21T02:36:39","slug":"sangbeop-gaejeong-bisangjang-jeogyong","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sangbeop-gaejeong-bisangjang-jeogyong\/","title":{"rendered":"\uac1c\uc815\uc0c1\ubc95, \uc0c1\uc7a5\ud68c\uc0ac \uc598\uae30\uc778 \uc904 \uc54c\uc558\ub2e4\uba74 \ubcfc \uc870\ubb38 \ub458 (2026)"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac1c\uc815\uc0c1\ubc95\uc744 \uc0c1\uc7a5\ud68c\uc0ac \uc774\uc57c\uae30\ub85c \ub118\uae30\uae30 \uc27d\uc9c0\ub9cc, \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0\ub3c4 \uac78\ub9ac\uace0 \uc774\ubbf8 \uc2dc\ud589 \uc911\uc785\ub2c8\ub2e4.<\/strong> \ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud558\uace0(\uc0c1\ubc95 \u00a7341\uc870\uc7584\u2460, 2026\ub144 3\uc6d4 6\uc77c \uc2dc\ud589), \uc774\ubbf8 \ubcf4\uc720 \uc911\uc774\ub358 \uc790\uae30\uc8fc\uc2dd\uc740 2027\ub144 9\uc6d4 6\uc77c\uae4c\uc9c0 \uc18c\uac01\ud558\uac70\ub098 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4(\ubd80\uce59 \ubc95\ub960 \uc81c21448\ud638 \uc81c2\uc870).<\/p>\n<p><strong>\ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\ub294 \ub450 \uc870\ubb38<\/strong><\/p>\n<ul>\n<li><strong>\u00a7341\uc870\uc7584 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34<\/strong> \u2014 \uc870\ubb38 \uc8fc\uc5b4\uac00 &#8220;\ud68c\uc0ac&#8221;\uc5ec\uc11c \uc0c1\uc7a5\u00b7\ube44\uc0c1\uc7a5\uc744 \uac00\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uacfc\ud0dc\ub8cc \uc81c\uc7ac\ub294 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0\ub9cc \ubd99\uc2b5\ub2c8\ub2e4(\u00a7635\u24629\ud638\u00b710\ud638)<\/li>\n<li><strong>\u00a7382\uc870\uc7583 \uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34<\/strong> \u2014 \uc774\uc0ac\ub294 \ud68c\uc0ac \ubc0f \uc8fc\uc8fc\ub97c \uc704\ud558\uc5ec \uc9c1\ubb34\ub97c \uc218\ud589\ud558\uace0, \uc804\uccb4 \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \uacf5\ud3c9\ud558\uac8c \ub300\uc6b0\ud574\uc57c \ud569\ub2c8\ub2e4. 2025\ub144 7\uc6d4 22\uc77c\ubd80\ud130 \uc2dc\ud589 \uc911\uc785\ub2c8\ub2e4<\/li>\n<li>2027\ub144 1\uc6d4 1\uc77c\uc5d0\ub294 \u00a7364\u00b7\u00a7368\uc758 \uac1c\uc815\uaddc\uc815\uc774 \ub354\ud574\uc9d1\ub2c8\ub2e4<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc18c\uac01\uc744 \ud53c\ud558\ub824\uba74 \uc808\ucc28\uac00 \ud544\uc694\ud569\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ubcf4\uc720\ub97c \uc774\uc5b4\uac00\ub824\uba74 \uc790\uae30\uc8fc\uc2dd\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d\uc744 \uc791\uc131\ud574 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud558\uace0, \uadf8 \uacc4\ud68d\uc740 <strong>\ub9e4\ub144<\/strong> \ub2e4\uc2dc \uc2b9\uc778\ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4(\u00a7341\uc870\uc7584\u2461\u2462)<\/li>\n<li>\uacc4\ud68d\uc11c\uc5d0\ub294 \ubcf4\uc720 \ubaa9\uc801\u00b7\uc8fc\uc2dd\uc758 \uc885\ub958\uc640 \uc218\u00b7\ube44\uc728 \ubcc0\ud654\u00b7\ubcf4\uc720 \uae30\uac04\u00b7\ucc98\ubd84 \uc2dc\uae30\ub97c \uc801\uace0 <strong>\uc774\uc0ac \uc804\uc6d0\uc774 \uae30\uba85\ub0a0\uc778 \ub610\ub294 \uc11c\uba85<\/strong>\ud574\uc57c \ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \u2463)<\/li>\n<li>\ub3c5\ub9bd\uc774\uc0ac\u00b7\uc9d1\uc911\ud22c\ud45c\u00b7\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\ub294 \uc870\ubb38 \ubcf8\ubb38\uc774 &#8220;\uc0c1\uc7a5\ud68c\uc0ac\ub294&#8221;\uc73c\ub85c \uc2dc\uc791\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840\uc785\ub2c8\ub2e4<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-10 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \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\uac00 <strong>\uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720<\/strong>\ud558\uace0 \uc788\ub294 \ube44\uc0c1\uc7a5 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uc2b9\uacc4\ub098 \uc9c0\ubd84 \uc815\ub9ac \ubaa9\uc801\uc73c\ub85c <strong>\uc790\uc0ac\uc8fc \ub9e4\uc785\uc744 \uac80\ud1a0<\/strong> \uc911\uc778 \ub300\ud45c<\/li>\n<li>\uac1c\uc815\uc0c1\ubc95 \uc18c\uc2dd\uc744 \ub4e3\uace0 <strong>\uc6b0\ub9ac \ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \ud56d\ubaa9<\/strong>\uc744 \uac00\ub824\ub0b4\ub824\ub294 \ub300\ud45c<\/li>\n<\/ul>\n<\/div>\n<p><strong>\ud68c\uc0ac \uae08\uace0\uc5d0 \ub4e4\uc5b4 \uc788\ub294 \uc790\uae30\uc8fc\uc2dd\uc5d0 \uc774\uc81c \uae30\ud55c\uc774 \ubd99\uc5c8\uc2b5\ub2c8\ub2e4.<\/strong> \uac1c\uc815\uc0c1\ubc95 \uc774\uc57c\uae30\ub97c \ub4e4\uc740 \ub300\ud45c\ub2d8\ub4e4\uaed8\uc11c\ub294 &#8220;\uc0c1\uc7a5\ud68c\uc0ac \uc774\uc57c\uae30 \uc544\ub2d9\ub2c8\uae4c&#8221;\ub77c\uace0 \ubb3c\uc73c\uc2ed\ub2c8\ub2e4. \ub3c5\ub9bd\uc774\uc0ac\uc640 \uc9d1\uc911\ud22c\ud45c\ub294 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub97c \uc815\ud55c \uc870\ubb38\uc740 \uc8fc\uc5b4\uac00 &#8220;\ud68c\uc0ac&#8221;\uc774\uace0, \ube44\uc0c1\uc7a5 \ubc95\uc778\ub3c4 \uadf8 \uc548\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4. \uae30\uc874\uc5d0 \ubcf4\uc720\ud558\ub358 \uc790\uae30\uc8fc\uc2dd\uc758 \uae30\uc0b0\uc810\uc740 2026\ub144 9\uc6d4 6\uc77c\ub85c \uc774\ubbf8 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\ub294 \uc870\ubb38\uc740 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p>\ub450 \uac1c\uc785\ub2c8\ub2e4. \uc0c1\ubc95 \uc81c3\ud3b8 \uc81c4\uc7a5 \uc81c13\uc808\uc5d0 \ubb36\uc778 \u00a7542\uc870\uc758N \uc870\ubb38\ub4e4\uc740 \ubcf8\ubb38\uc774 &#8220;\uc0c1\uc7a5\ud68c\uc0ac\ub294&#8221;\uc73c\ub85c \uc2dc\uc791\ud574 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc9c0\ub9cc, \u00a7341\uc870\uc7584\uc640 \u00a7382\uc870\uc7583\uc740 \uc77c\ubc18 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc2dc\ud589\uc77c\uacfc \uc801\uc6a9 \ub300\uc0c1<\/h3>\n<p>\uac19\uc740 \uac1c\uc815 \ud750\ub984 \uc548\uc5d0\uc11c\ub3c4 \uc2dc\ud589\uc77c\uacfc \uc801\uc6a9 \ubc94\uc704\uac00 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc2dc\ud589\uc77c<\/th>\n<th>\uc870\ubb38<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\uc801\uc6a9 \ub300\uc0c1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025-07-22<\/td>\n<td><strong>\u00a7382\uc870\uc7583<\/strong><\/td>\n<td>\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ub4f1<\/td>\n<td><strong>\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>2026-03-06<\/strong><\/td>\n<td><strong>\u00a7341\uc870\uc7584<\/strong><\/td>\n<td>\uc790\uae30\uc8fc\uc2dd\uc758 \uc18c\uac01\uc758\ubb34 \ub4f1<\/td>\n<td><strong>\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2026-03-06<\/td>\n<td>\u00a7635\u24629\ud638\u00b710\ud638<\/td>\n<td>\uc18c\uac01\uc758\ubb34 \uc704\ubc18 \uacfc\ud0dc\ub8cc 5,000\ub9cc \uc6d0 \uc774\ud558<\/td>\n<td>\uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2026-07-23<\/td>\n<td>\u00a7542\uc870\uc7588<\/td>\n<td>\ub3c5\ub9bd\uc774\uc0ac\uc758 \uc120\uc784<\/td>\n<td>\uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2026-09-10<\/td>\n<td>\u00a7542\uc870\uc7587\u2462<\/td>\n<td>\uc9d1\uc911\ud22c\ud45c \uc815\uad00 \ubc30\uc81c \uae08\uc9c0<\/td>\n<td>\ub300\ud1b5\ub839\ub839\uc774 \uc815\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>2027-01-01<\/td>\n<td>\u00a7364 \u00b7 \u00a7368<\/td>\n<td>\ucd1d\ud68c \uc18c\uc9d1\uc9c0\u00b7\uac1c\ucd5c\ubc29\uc2dd \/ \uacb0\uc758\ubc29\ubc95<\/td>\n<td><strong>\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2027-01-01<\/td>\n<td>\u00a7542\uc870\uc75814 \u00b7 15 \u00b7 16<\/td>\n<td>\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \/ \uc2e0\ud0c1\uacc4\uc57d \uc790\uae30\uc8fc\uc2dd<\/td>\n<td>\uc0c1\uc7a5\ud68c\uc0ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc2dc\ud589\uc77c\uc774 \uc870\ubb38\ub9c8\ub2e4 \ub2e4\ub978 \uc774\uc720<\/h3>\n<p>\ubd80\uce59 \uc81c1\uc870\uac00 \ub098\ub220 \ub450\uc5c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ubc95\ub960 \uc81c20991\ud638(2025-07-22 \uacf5\ud3ec)\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uacf5\ud3ec \ud6c4 1\ub144\uc774 \uacbd\uacfc\ud55c \ub0a0\ubd80\ud130 \uc2dc\ud589\ud558\ub418 \u00a7382\uc870\uc7583\uc740 \uacf5\ud3ec\ud55c \ub0a0\ubd80\ud130, \u00a7364\u00b7\u00a7368\u00b7\u00a7542\uc870\uc75814\u00b7\u00a7542\uc870\uc75815\ub294 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ud558\ub3c4\ub85d \uc815\ud588\uc2b5\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub97c \uc2e0\uc124\ud55c \ubc95\ub960 \uc81c21448\ud638\ub294 \ubcc4\uac1c \ubc95\ub960\uc774\uace0 \uacf5\ud3ec\ud55c \ub0a0\uc778 2026\ub144 3\uc6d4 6\uc77c\ubd80\ud130 \uc2dc\ud589\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_siheng_ilja.png\" alt=\"\uac1c\uc815\uc0c1\ubc95 \uc870\ubb38\ubcc4 \uc2dc\ud589\uc77c\uacfc \uc801\uc6a9 \ub300\uc0c1 \uad6c\ubd84 \ud0c0\uc784\ub77c\uc778\" class=\"wp-image-5575\"\/><figcaption class=\"wp-element-caption\">\uadfc\uac70: \uc0c1\ubc95 \ubd80\uce59 \ubc95\ub960 \uc81c20991\ud638 \uc81c1\uc870 \u00b7 \uc81c21044\ud638 \uc81c1\uc870 \u00b7 \uc81c21448\ud638 \uc81c1\uc870.<\/figcaption><\/figure>\n<h2>\uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uba74 \uc5b8\uc81c\uae4c\uc9c0 \uc18c\uac01\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144\uc785\ub2c8\ub2e4. \u00a7341\uc870\uc7584\u2460\uc740 \ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud55c \ub54c\uc5d0\ub294 \uadf8 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud558\uc5ec\uc57c \ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uc885\uc804\uc5d0\ub294 \u00a7343\u2460 \ub2e8\uc11c\uc5d0 \ub530\ub77c \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc18c\uac01\ud560 \uc218 \uc788\ub2e4\ub294 \uc120\ud0dd \uaddc\uc815\ub9cc \uc788\uc5c8\ub294\ub370, \uc774\uc81c \uae30\ud55c\uc774 \ubd99\uc740 \uc758\ubb34\uac00 \ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc870\ubb38 \uc8fc\uc5b4\uac00 &#8220;\ud68c\uc0ac&#8221;\ub77c\ub294 \uc810<\/h3>\n<p>\uc0c1\uc7a5 \uc5ec\ubd80\ub97c \uac00\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u00a7341\uc870\uc7584\ub294 \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840\uac00 \uc544\ub2c8\ub77c \uc790\uae30\uc8fc\uc2dd \uc77c\ubc18 \uaddc\uc815\uad70(\u00a7341~\u00a7341\uc870\uc7584)\uc5d0 \uc18d\ud558\uace0, \ubcf8\ubb38\uc774 &#8220;\ud68c\uc0ac\uac00&#8221;\ub85c \uc2dc\uc791\ud569\ub2c8\ub2e4. \uac19\uc740 \uc870 \u24612\ud638\uac00 \uc77c\ubc18 \uc8fc\uc2dd\ub9e4\uc218\uc120\ud0dd\uad8c(\u00a7340\uc870\uc7582)\uacfc \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840(\u00a7542\uc870\uc7583)\ub97c \ub098\ub780\ud788 \uc608\uc678\ub85c \ub4e0 \uac83\ub3c4 \uc774 \uc870\ubb38\uc774 \uc0c1\uc7a5 \uc804\uc6a9\uc774 \uc544\ub2d8\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/p>\n<h3>\uacfc\ud0dc\ub8cc\ub294 \uc0c1\uc7a5\ud68c\uc0ac\uc5d0\ub9cc \ubd99\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc81c\uc7ac \uc870\ud56d\uc758 \uc8fc\uc5b4\uac00 \ub2e4\ub985\ub2c8\ub2e4. \u00a7635\u24629\ud638\uc640 10\ud638\ub294 \uac01\uac01 <strong>&#8220;\uc0c1\uc7a5\ud68c\uc0ac\uac00&#8221;<\/strong> \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778 \uc5c6\uc774 1\ub144 \ub0b4 \uc18c\uac01\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \uc2b9\uc778\ub41c \uacc4\ud68d\uc5d0 \uc704\ubc18\ud574 \ubcf4\uc720\u00b7\ucc98\ubd84\ud55c \uacbd\uc6b0\ub97c 5,000\ub9cc \uc6d0 \uc774\ud558 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. \ube44\uc0c1\uc7a5 \ubc95\uc778\uc740 \uc774 \uacfc\ud0dc\ub8cc \ub300\uc0c1\uc774 \uc544\ub2c8\uc9c0\ub9cc, \uc18c\uac01 \uc758\ubb34 \uc790\uccb4\ub294 \u00a7341\uc870\uc7584\u2460\uc5d0 \ub530\ub77c \uadf8\ub300\ub85c \uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\ubc95 \u00a7341\uc870\uc7584\u2460<\/strong> \u00b7 \uc790\uae30\uc8fc\uc2dd\uc758 \uc18c\uac01\uc758\ubb34<\/summary>\n<p>&#8220;\ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud55c \ub54c\uc5d0\ub294 \uadf8 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud558\uc5ec\uc57c \ud55c\ub2e4.&#8221;<\/p>\n<p>\uc774 \uc870\ubb38\uc740 \ubc95\ub960 \uc81c21448\ud638\ub85c \uc2e0\uc124\ub418\uc5b4 2026\ub144 3\uc6d4 6\uc77c\ubd80\ud130 \uc2dc\ud589 \uc911\uc785\ub2c8\ub2e4(\ubd80\uce59 \uc81c1\uc870 &#8220;\uc774 \ubc95\uc740 \uacf5\ud3ec\ud55c \ub0a0\ubd80\ud130 \uc2dc\ud589\ud55c\ub2e4&#8221;).<\/p>\n<\/details>\n<\/div>\n<h2>\uc18c\uac01\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \ub2e4\uc12f \uac00\uc9c0 \uacbd\uc6b0<\/h2>\n<p>\uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc740 \uacc4\ud68d\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. \u00a7341\uc870\uc7584\u2461\uc740 \ub2e4\uc12f \uac00\uc9c0 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ud558\uba74\uc11c \ud68c\uc0ac\uac00 \uc790\uae30\uc8fc\uc2dd\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d\uc744 \uc791\uc131\ud574 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc740 \ub54c\uc5d0 \ud55c\ud574 \uadf8 \uacc4\ud68d\uc5d0 \ub530\ub77c \ubcf4\uc720\ud558\uac70\ub098 \ucc98\ubd84\ud560 \uc218 \uc788\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ub2e4\uc12f \uac00\uc9c0 \uc0ac\uc720<\/h3>\n<p>\uc0ac\uc720\uc5d0 \ud574\ub2f9\ud55c\ub2e4\ub294 \uac83\ub9cc\uc73c\ub85c\ub294 \ubd80\uc871\ud558\uace0 \uc2b9\uc778 \uc808\ucc28\uac00 \ud568\uaed8 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud638<\/th>\n<th>\uc0ac\uc720<\/th>\n<th>\ube44\uace0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\ud638<\/td>\n<td>\uac01 \uc8fc\uc8fc\uc5d0\uac8c \uac00\uc9c4 \uc8fc\uc2dd \uc218\uc5d0 \ube44\ub840\ud574 \uade0\ub4f1\ud55c \uc870\uac74\uc73c\ub85c \ucc98\ubd84<\/td>\n<td>\uc9c0\ubd84 \ube44\ub840 \ucc98\ubd84<\/td>\n<\/tr>\n<tr>\n<td>2\ud638<\/td>\n<td>\uc8fc\uc2dd\ub9e4\uc218\uc120\ud0dd\uad8c \ubd80\uc5ec \ub4f1 \uc784\uc9c1\uc6d0 \ubcf4\uc0c1 \ubaa9\uc801<\/td>\n<td>\u00a7340\uc870\uc7582 \u00b7 \u00a7542\uc870\uc7583<\/td>\n<\/tr>\n<tr>\n<td>3\ud638<\/td>\n<td>\uc6b0\ub9ac\uc0ac\uc8fc\ub9e4\uc218\uc120\ud0dd\uad8c \ubd80\uc5ec \ub4f1 \uc6b0\ub9ac\uc0ac\uc8fc\uc81c\ub3c4 \uc2e4\uc2dc \ubaa9\uc801<\/td>\n<td>\uadfc\ub85c\ubcf5\uc9c0\uae30\ubcf8\ubc95<\/td>\n<\/tr>\n<tr>\n<td>4\ud638<\/td>\n<td>\ubc95\ub839\uc5d0\uc11c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub978 \ud65c\uc6a9<\/td>\n<td>\u00a7360\uc870\uc7582\u2461 \u00b7 \u00a7360\uc870\uc75815\u2461 \u00b7 \u00a7523\uc8703\ud638 \ub4f1<\/td>\n<\/tr>\n<tr>\n<td>5\ud638<\/td>\n<td>\uc2e0\uae30\uc220 \ub3c4\uc785\u00b7\uc7ac\ubb34\uad6c\uc870 \uac1c\uc120 \ub4f1 \uacbd\uc601\uc0c1 \ubaa9\uc801<\/td>\n<td><strong>\u00a7434 \ud2b9\ubcc4\uacb0\uc758\ub85c \uc815\uad00\uc5d0 \uc0ac\uc720\ub97c \uaddc\uc815<\/strong>\ud574\uc57c \ud568<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uacc4\ud68d\uc11c\uc5d0 \ub2f4\uc544\uc57c \ud560 \uac83<\/h3>\n<p>\ub2e4\uc12f \ud56d\ubaa9\uacfc \uc774\uc0ac \uc804\uc6d0\uc758 \uc11c\uba85\uc785\ub2c8\ub2e4. \u00a7341\uc870\uc7584\u2463\uc740 \ubcf4\uc720 \ub610\ub294 \ucc98\ubd84 \ubaa9\uc801, \ub300\uc0c1 \uc790\uae30\uc8fc\uc2dd\uc758 \uc885\ub958\uc640 \uc218 \ubc0f \ucde8\ub4dd\ubc29\ubc95, \ubcf4\uc720 \uac1c\uc2dc\uc2dc\uc810\uacfc \uc608\uc815 \ucc98\ubd84\uc2dc\uc810 \uae30\uc900\uc758 \uc8fc\uc2dd \uad6c\uc131\uacfc \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218 \ub300\ube44 \uc790\uae30\uc8fc\uc2dd \ube44\uc728 \ubcc0\ud654, \uc608\uc815\ub41c \ubcf4\uc720 \uae30\uac04, \uc608\uc815\ub41c \ucc98\ubd84 \uc2dc\uae30\ub97c \uc801\uace0 <strong>\uc774\uc0ac \uc804\uc6d0\uc774 \uae30\uba85\ub0a0\uc778 \ub610\ub294 \uc11c\uba85<\/strong>\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc2b9\uc778\uc740 \ub9e4\ub144 \ubc1b\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ud55c \ubc88\uc73c\ub85c \ub05d\ub098\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u00a7341\uc870\uc7584\u2462\uc740 \uc790\uae30\uc8fc\uc2dd\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d\uc744 \ub9e4\ub144 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uc2b9\uc778\ubc1b\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c \uc548\uac74\uc5d0 \uc774 \uacc4\ud68d\uc774 \ub9e4\ub144 \uc62c\ub77c\uac00\uc57c \ud55c\ub2e4\ub294 \ub73b\uc774\uace0, \uc2b9\uc778\uc774 \ub04a\uae30\uba74 1\ub144 \ub0b4 \uc18c\uac01\uc758\ubb34\uac00 \ub418\uc0b4\uc544\ub0a9\ub2c8\ub2e4.<\/p>\n<h2>\uc774\ubbf8 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc740 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\uacbd\uacfc\uc870\uce58\uac00 \ub530\ub85c \uc788\uace0, \uae30\uc0b0\uc810\uc740 \uc774\ubbf8 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4. \ubd80\uce59 \ubc95\ub960 \uc81c21448\ud638 \uc81c2\uc870\ub294 \uc2dc\ud589 \uc804\uc5d0 \ucde8\ub4dd\ud574 \uc2dc\ud589 \ub2f9\uc2dc \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd\uc5d0\ub3c4 \uc774 \ubc95\uc744 \uc801\uc6a9\ud558\ub418 \uae30\uc0b0\uc810\uc744 \ub2ec\ub9ac \uc7a1\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc9c1\uc811\ucde8\ub4dd\ubd84\uc758 \uae30\ud55c<\/h3>\n<p>\uc2dc\ud589\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc774 \uacbd\uacfc\ud55c \ub0a0\ubd80\ud130 1\ub144\uc785\ub2c8\ub2e4. \uc2dc\ud589\uc77c\uc774 2026\ub144 3\uc6d4 6\uc77c\uc774\ubbc0\ub85c \uae30\uc0b0\uc810\uc740 <strong>2026\ub144 9\uc6d4 6\uc77c<\/strong>\uc774\uace0, \uadf8\ub85c\ubd80\ud130 1\ub144\uc778 <strong>2027\ub144 9\uc6d4 6\uc77c<\/strong>\uae4c\uc9c0 \uc18c\uac01\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc5d0 \uc9c8\uad8c\uc774 \uc124\uc815\ub3fc \uc788\uc5c8\ub2e4\uba74 \uc9c8\uad8c\uc774 \ud574\uc81c\ub41c \ub0a0, \uad50\ud658\u00b7\uc0c1\ud658 \ub300\uc0c1 \uc0ac\ucc44\uac00 \uc124\uc815\ub3fc \uc788\uc5c8\ub2e4\uba74 \ucc44\uad8c\uc774 \uc18c\uba78\ud55c \ub0a0\uc774\ub098 \uad50\ud658\u00b7\uc0c1\ud658 \uae30\uac04\uc774 \ub3c4\uacfc\ud55c \ub0a0\ubd80\ud130 \uac01\uac01 1\ub144\uc744 \uc149\ub2c8\ub2e4.<\/p>\n<h3>\uc2e0\ud0c1\uc73c\ub85c \ucde8\ub4dd\ud55c \ubd84\uc758 \uae30\ud55c<\/h3>\n<p>\ubc18\ud658\ubc1b\uc740 \ub0a0\ubd80\ud130 1\ub144\uc785\ub2c8\ub2e4. \uc2e0\ud0c1\uacc4\uc57d\uc5d0 \ub530\ub77c \uc218\ud0c1\uc790 \uba85\uc758\ub85c \ucde8\ub4dd\ud574 \ubcf4\uc720 \uc911\uc778 \uc790\uae30\uc8fc\uc2dd\uc740 \ud68c\uc0ac\uac00 \uc218\ud0c1\uc790\ub85c\ubd80\ud130 \ubc18\ud658\ubc1b\uc740 \ub0a0\uc774 \uae30\uc0b0\uc810\uc774 \ub429\ub2c8\ub2e4. \uc0c1\uc7a5\ud68c\uc0ac\uc758 \uacbd\uc6b0 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130\ub294 \u00a7542\uc870\uc75816\u2461\uc5d0 \ub530\ub77c \uc2e0\ud0c1\uc5c5\uc790\uac00 \ucde8\ub4dd\ud55c \ub0a0\uc744 \ud68c\uc0ac\uac00 \ucde8\ub4dd\ud55c \ub0a0\ub85c \ubcf4\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc18c\uac01\uc774 \ub2e4\ub978 \ubc95\ub839\uc758 \uc9c0\ubd84 \uaddc\uc81c\uc5d0 \uc800\ucd09\ub418\ub294 \uacbd\uc6b0<\/h3>\n<p>3\ub144 \ub0b4 \ucc98\ubd84\uc73c\ub85c \uac08\uc74c\ud569\ub2c8\ub2e4. \ubd80\uce59 \uc81c2\uc870\u2461\uc740 \uae30\uc874 \uc790\uae30\uc8fc\uc2dd\uc744 \uc18c\uac01\ud558\uba74 \ubc29\uc1a1\ubc95, \uc804\uae30\ud1b5\uc2e0\uc0ac\uc5c5\ubc95, \uc790\ubcf8\uc2dc\uc7a5\ubc95 \u00a7168\u2460 \ub4f1 \uc77c\uacf1 \uac1c \ubc95\ub839\uc758 \uc9c0\ubd84 \uaddc\uc81c\ub97c \uc704\ubc18\ud558\uac8c \ub418\ub294 \uacbd\uc6b0 \uadf8 \uaddc\uc815\uc744 \uc9c0\ud0a4\ub294 \ub370 \ud544\uc694\ud55c \ubc94\uc704\uc758 \uc790\uae30\uc8fc\uc2dd\uc744 \uc2dc\ud589\uc77c\ubd80\ud130 3\ub144 \uc774\ub0b4\uc5d0 \ucc98\ubd84\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uae30\uc0b0\uc810\uc774 \uc774\ubbf8 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uae30\uc874 \uc9c1\uc811\ucde8\ub4dd \uc790\uae30\uc8fc\uc2dd\uc758 \uae30\uc0b0\uc810\uc778 2026\ub144 9\uc6d4 6\uc77c\uc740 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \uc790\uae30\uc8fc\uc2dd\uc744 \ub4e4\uace0 \uc788\ub2e4\uba74 \ub0a8\uc740 \uae30\uac04\uc740 2027\ub144 9\uc6d4 6\uc77c\uae4c\uc9c0\uc774\uace0, \uadf8 \uc548\uc5d0 \uc18c\uac01\ud558\uac70\ub098 \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \ubcf4\uc720\ucc98\ubd84\uacc4\ud68d \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uacc4\ud68d\uc11c\uc5d0 \uc774\uc0ac \uc804\uc6d0\uc758 \uc11c\uba85\uc774 \ud544\uc694\ud558\uace0 \ub9e4\ub144 \uc2b9\uc778\uc744 \ub2e4\uc2dc \ubc1b\uc544\uc57c \ud558\ubbc0\ub85c, \ub35c\ucee5 \ucd1d\ud68c \uc9c1\uc804\uc5d0 \uc900\ube44\ud558\uae30\ub294 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34\ub294 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc84c\ub294\uac00<\/h2>\n<p>\uc758\ubb34\uc758 \uc0c1\ub300\ubc29\uc774 \ub113\uc5b4\uc84c\uc2b5\ub2c8\ub2e4. \u00a7382\uc870\uc7583\u2460\uc740 \uc774\uc0ac\uac00 \ubc95\ub839\uacfc \uc815\uad00\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c <strong>\ud68c\uc0ac \ubc0f \uc8fc\uc8fc\ub97c \uc704\ud558\uc5ec<\/strong> \uc9c1\ubb34\ub97c \ucda9\uc2e4\ud558\uac8c \uc218\ud589\ud574\uc57c \ud55c\ub2e4\uace0 \uc815\ud558\uace0, \u2461\uc740 \uc9c1\ubb34\ub97c \uc218\ud589\ud560 \ub54c <strong>\ucd1d\uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \ubcf4\ud638<\/strong>\ud558\uace0 <strong>\uc804\uccb4 \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \uacf5\ud3c9\ud558\uac8c \ub300\uc6b0<\/strong>\ud574\uc57c \ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc790\uae30\uc8fc\uc2dd \uac70\ub798\uc640 \uacb9\uce58\ub294 \uc790\ub9ac<\/h3>\n<p>\ub450 \uc870\ubb38\uc774 \uac19\uc740 \uad6d\uba74\uc5d0\uc11c \ub9cc\ub0a9\ub2c8\ub2e4. \ud2b9\uc815 \uc8fc\uc8fc\uc5d0\uac8c\ub9cc \uc720\ub9ac\ud55c \uc870\uac74\uc73c\ub85c \uc790\uae30\uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc774\ub294 \uacb0\uc815\uc740 \u00a7382\uc870\uc7583\u2461\uc758 \uacf5\ud3c9 \ub300\uc6b0 \uae30\uc900\uc744 \ubc1b\uace0, \uadf8\ub807\uac8c \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc740 \u00a7341\uc870\uc7584\uc758 1\ub144 \ub0b4 \uc18c\uac01\uc758\ubb34\ub97c \uc9d1\ub2c8\ub2e4. \ud68c\uc0ac\uc5d0 \uc190\ud574\uac00 \uc5c6\uc5c8\ub2e4\ub294 \uc124\uba85\ub9cc\uc73c\ub85c\ub294 \u2461\ud56d \uc694\uad6c\ub97c \ucc44\uc6b0\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc0ac\ud68c \uc758\uc0ac\ub85d\uc5d0 \ub0a8\uae38 \uac83<\/h3>\n<p>\ud310\ub2e8\uc758 \uadfc\uac70\uc785\ub2c8\ub2e4. \uacb0\uc815\uc774 \uc804\uccb4 \uc8fc\uc8fc\uc758 \uc774\uc775\uc744 \uc5b4\ub5bb\uac8c \uace0\ub824\ud588\ub294\uc9c0, \uc8fc\uc8fc \uac04 \uc870\uac74 \ucc28\uc774\uac00 \uc788\ub2e4\uba74 \uadf8 \uc774\uc720\uac00 \ubb34\uc5c7\uc778\uc9c0\ub97c \uc758\uc0ac\ub85d\uc5d0 \ub0a8\uaca8 \ub450\ub294 \uac83\uc774 \uc2e4\uc9c8\uc801\uc778 \ub300\ube44\uc785\ub2c8\ub2e4. \uc870\ubb38\uc774 \uc808\ucc28\ub97c \uc0c8\ub85c \uc694\uad6c\ud558\uc9c0\ub294 \uc54a\uc9c0\ub9cc \ud310\ub2e8 \uae30\uc900\uc744 \uba85\uc2dc\ud588\uc73c\ubbc0\ub85c, \uadf8 \uae30\uc900\uc5d0 \ub530\ub77c \uac80\ud1a0\ud588\ub2e4\ub294 \uae30\ub85d\uc774 \ubc29\uc5b4\uc758 \ucd9c\ubc1c\uc810\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc870\ubb38 \ud558\ub098\ub97c \ub450 \ucd95\uc73c\ub85c \ud655\uc778\ud569\ub2c8\ub2e4<\/strong><\/p>\n<p>\uc0c1\ub2f4\uc2e4\uc5d0\uc11c \uac1c\uc815\uc0c1\ubc95 \uc790\ub8cc\ub97c \ub4e4\uace0 \uc624\uc2dc\ub294 \ub300\ud45c\ub2d8\ub4e4\uaed8 \uac00\uc7a5 \uba3c\uc800 \uc5ec\ucb59\ub294 \uac83\uc774 \uc0c1\uc7a5 \uc5ec\ubd80\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uadf8 \ub2e4\uc74c\uc774 \ub354 \uc911\uc694\ud569\ub2c8\ub2e4. \uc0c1\ubc95\ucc98\ub7fc \uac1c\uc815\uc774 \uc7a6\uc740 \ubc95\uc740 \ubc95\ub839 \ud654\uba74\uc5d0 \ub728\ub294 \ud310 \ud558\ub098\ub9cc \uc5f4\uba74 \uc2e0\uc124 \uc870\ubb38\uc774 \ube60\uc9c0\uac70\ub098 \uc544\uc9c1 \uc2dc\ud589\ub418\uc9c0 \uc54a\uc740 \ubb38\uc5b8\uc774 \uc11e\uc5ec \ub4e4\uc5b4\uc635\ub2c8\ub2e4. \uc870\ubb38\uc744 \ud655\uc778\ud560 \ub54c\ub294 \uc624\ub298 \ub0a0\uc9dc \uae30\uc900\uc758 \ud604\ud589 \ubb38\uc5b8\uacfc \uac1c\uc815\ubc95\ub960\ubcc4 \uc2e0\uc124 \uc870\ubb38\uc744 \ucc28\uadfc\ucc28\uadfc \ub098\ub220 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc0c1\uc7a5\ud68c\uc0ac\uc5d0\ub9cc \uc801\uc6a9\ub418\ub294 \uac1c\uc815<\/h2>\n<p>\ub3c5\ub9bd\uc774\uc0ac\uc640 \uc9d1\uc911\ud22c\ud45c, \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\uc785\ub2c8\ub2e4. \uc138 \uc870\ubb38 \ubaa8\ub450 \uc0c1\uc7a5\ud68c\uc0ac\ub97c \ub300\uc0c1\uc73c\ub85c \ud558\uace0, \uadf8 \uc548\uc5d0\uc11c\ub3c4 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ud68c\uc0ac\uc5d0\ub9cc \uac15\ud654\ub41c \uc694\uac74\uc774 \ubd99\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub3c5\ub9bd\uc774\uc0ac \uc694\uac74<\/h3>\n<p>\u00a7542\uc870\uc7588\u2460\uc740 \uc0c1\uc7a5\ud68c\uc0ac\uac00 \uc774\uc0ac \ucd1d\uc218\uc758 3\ubd84\uc758 1 \uc774\uc0c1\uc744 \ub3c5\ub9bd\uc774\uc0ac\ub85c \ud558\ub3c4\ub85d \uc815\ud558\uace0, \ub2e8\uc11c\uc5d0\uc11c \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \ub3c5\ub9bd\uc774\uc0ac\ub97c 3\uba85 \uc774\uc0c1 \ub450\uba74\uc11c \uc774\uc0ac \ucd1d\uc218\uc758 \uacfc\ubc18\uc218\uac00 \ub418\ub3c4\ub85d \ud558\ub77c\uace0 \uc815\ud569\ub2c8\ub2e4. \uac19\uc740 \uc870 \u2461\ub294 \ucd5c\ub300\uc8fc\uc8fc\uc640 \uadf8 \ud2b9\uc218\uad00\uacc4\uc778, \uc8fc\uc694\uc8fc\uc8fc\uc640 \uadf8 \ubc30\uc6b0\uc790\u00b7\uc9c1\uacc4 \uc874\ube44\uc18d\uc744 \uacb0\uaca9\uc0ac\uc720\ub85c \uc5f4\uac70\ud558\uace0, \ud574\ub2f9\ud558\uac8c \ub418\uba74 \uadf8 \uc9c1\uc744 \uc0c1\uc2e4\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4. \ubd80\uce59 \uc81c2\uc870\ub294 \uc885\uc804 \uc0ac\uc678\uc774\uc0ac\ub97c \ub3c5\ub9bd\uc774\uc0ac\ub85c \ubcf4\ub418 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \uc2dc\ud589 \ud6c4 1\ub144 \uc774\ub0b4\uc5d0 \uc778\uc6d0 \uc694\uac74\uc744 \uac16\ucd94\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_jeogyong_daesang.png\" alt=\"\ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ub294 \uc870\ubb38\uacfc \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840 \uc870\ubb38 \uad6c\ubd84\" class=\"wp-image-5576\"\/><figcaption class=\"wp-element-caption\">\uc804\uc81c: \uc870\ubb38 \ubcf8\ubb38\uc774 &#8220;\uc0c1\uc7a5\ud68c\uc0ac\ub294&#8221;\uc73c\ub85c \uc2dc\uc791\ud558\ub294\uc9c0\ub85c \ub098\ub208 \uac83\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uc624\ub298\ubd80\ud130 \uc2dc\ud589\ub41c \uc9d1\uc911\ud22c\ud45c \ud2b9\ub840<\/h3>\n<p>\u00a7542\uc870\uc7587\u2462\uc774 2026\ub144 9\uc6d4 10\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4. \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac\ub294 \uc815\uad00\uc73c\ub85c \uc9d1\uc911\ud22c\ud45c\ub97c \ubc30\uc81c\ud560 \uc218 \uc5c6\uace0, \uadf8 \ud68c\uc0ac\uc758 \uc758\uacb0\uad8c \uc5c6\ub294 \uc8fc\uc2dd\uc744 \uc81c\uc678\ud55c \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc218\uc758 100\ubd84\uc758 1 \uc774\uc0c1\uc744 \ubcf4\uc720\ud55c \uc790\uac00 \uc8fc\uc8fc\ucd1d\ud68c\uc77c 6\uc8fc \uc804\uae4c\uc9c0 \uc11c\uba74\uc774\ub098 \uc804\uc790\ubb38\uc11c\ub85c \uc9d1\uc911\ud22c\ud45c\ub97c \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubd80\uce59 \uc81c2\uc870\ub294 \uc2dc\ud589 \uc774\ud6c4 \ucd5c\ucd08\ub85c \uc774\uc0ac \uc120\uc784\uc744 \uc704\ud55c \uc8fc\uc8fc\ucd1d\ud68c \uc18c\uc9d1\uc774 \uc788\ub294 \uacbd\uc6b0\ubd80\ud130 \uc801\uc6a9\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>2027\ub144 1\uc6d4 1\uc77c \uc2dc\ud589\ubd84<\/h3>\n<p>\uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c\uc640 \uc2e0\ud0c1 \uc790\uae30\uc8fc\uc2dd\uc785\ub2c8\ub2e4. \u00a7542\uc870\uc75814\u00b7\u00a7542\uc870\uc75815\uac00 \uc0c1\uc7a5\ud68c\uc0ac\uc758 \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c \uac1c\ucd5c\uc640 \uc6b4\uc601\uc744 \uc815\ud558\uace0, \u00a7542\uc870\uc75816\uc774 \uc2e0\ud0c1\uacc4\uc57d\uc73c\ub85c \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc758 \ucc98\ubd84 \uc81c\ud55c\uacfc \ucde8\ub4dd\uc77c \uac04\uc8fc\ub97c \uc815\ud569\ub2c8\ub2e4. \uac19\uc740 \ub0a0 \u00a7364\u00b7\u00a7368\uc758 \uac1c\uc815\uaddc\uc815\ub3c4 \uc2dc\ud589\ub418\ub294\ub370 \uc774 \ub458\uc740 \ubaa8\ub4e0 \uc8fc\uc2dd\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub418\ubbc0\ub85c \ube44\uc0c1\uc7a5 \ubc95\uc778\ub3c4 \uadf8 \uc2dc\uc810\uc5d0 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc720\ud615\ubcc4 \ub300\uc751<\/h3>\n<p>\ud68c\uc0ac \uc0c1\ud0dc\uc5d0 \ub530\ub77c \uc9c0\uae08 \ud655\uc778\ud560 \uac83\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\uae30\uc8fc\uc2dd \ubcf4\uc720<\/td>\n<td>\ud68c\uc0ac \uba85\uc758\ub85c \uc790\uae30\uc8fc\uc2dd\uc744 \ub4e4\uace0 \uc788\uc74c<\/td>\n<td>2027-09-06\uae4c\uc9c0 \uc18c\uac01\ud560\uc9c0, \ubcf4\uc720\ucc98\ubd84\uacc4\ud68d \uc2b9\uc778\uc744 \ubc1b\uc744\uc9c0 \uacb0\uc815<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc0ac\uc8fc \ub9e4\uc785 \uac80\ud1a0<\/td>\n<td>\uc9c0\ubd84 \uc815\ub9ac\u00b7\uc2b9\uacc4 \ubaa9\uc801\uc73c\ub85c \ub9e4\uc785\uc744 \uacc4\ud68d<\/td>\n<td>\ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144 \ub0b4 \uc18c\uac01\uc758\ubb34\ub97c \uc804\uc81c\ub85c \uc124\uacc4<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uc218\uc8fc\uc8fc \uc874\uc7ac<\/td>\n<td>\uc9c0\ubd84\uc744 \ub098\ub220 \uac00\uc9c4 \uc8fc\uc8fc\uac00 \uc788\uc74c<\/td>\n<td>\u00a7382\uc870\uc7583\u2461 \uacf5\ud3c9 \ub300\uc6b0 \uadfc\uac70\ub97c \uc758\uc0ac\ub85d\uc5d0 \uae30\ub85d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u2014 \uac1c\uc815\uc0c1\ubc95 \ub300\uc751\uc740 \uc5b4\ub514\uc11c \uc2dc\uc791\ud558\ub294\uac00<\/h2>\n<p><strong>\ud68c\uc0ac \uae08\uace0\uc5d0 \uc790\uae30\uc8fc\uc2dd\uc774 \uc788\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc0c1\uc7a5 \uc5ec\ubd80\ub85c \uc870\ubb38\uc744 \ub098\ub204\ub294 \uac83\uc774 \uccab \ub2e8\uacc4\uc774\uc9c0\ub9cc, \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uadf8 \uad6c\ubd84\uc744 \ub118\uc5b4 \ubaa8\ub4e0 \ud68c\uc0ac\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uae30\uc874 \ubcf4\uc720\ubd84\uc758 \uae30\ud55c\uc740 2027\ub144 9\uc6d4 6\uc77c\uc774\uace0, \uc55e\uc73c\ub85c \ucde8\ub4dd\ud558\ub294 \ubd84\uc740 \ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720\ud558\uc9c0 \uc54a\uc740 \ube44\uc0c1\uc7a5 \ubc95\uc778\uc774\ub77c\uba74 \uc9c0\uae08 \uc190\ub308 \ud56d\ubaa9\uc740 \u00a7382\uc870\uc7583 \ud558\ub098\uc774\ubbc0\ub85c 2027\ub144 1\uc6d4 1\uc77c \uc2dc\ud589\ubd84\ub9cc \ud45c\uc2dc\ud574 \ub450\ub294 \ud3b8\uc774 \ub0ab\uc2b5\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 \ub4e4\uace0 \uc788\ub294 \ud68c\uc0ac\ub77c\uba74 \uae30\ud55c\uc774 \uc774\ubbf8 \uc9c4\ud589 \uc911\uc774\ubbc0\ub85c \uc18c\uac01\uacfc \ubcf4\uc720\ucc98\ubd84\uacc4\ud68d \uc2b9\uc778 \uc911 \uc5b4\ub290 \ucabd\uc778\uc9c0\ub97c \uba3c\uc800 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ud310\ub2e8 \uae30\uc900\uc740 <strong>\uc790\uae30\uc8fc\uc2dd \ubcf4\uc720 \uc5ec\ubd80<\/strong>\uc640 <strong>2027\ub144 9\uc6d4 6\uc77c<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc790\uae30\uc8fc\uc2dd\uc744 \ubcf4\uc720 \uc911\uc774\uc2dc\uac70\ub098 \ub9e4\uc785\uc744 \uac80\ud1a0\ud558\uace0 \uacc4\uc2dc\ub2e4\uba74 \uae30\ud55c\uc774 \uc774\ubbf8 \uc9c4\ud589 \uc911\uc785\ub2c8\ub2e4. 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc18c\uac01\uacfc \ubcf4\uc720\ucc98\ubd84\uacc4\ud68d \uc911 \uc5b4\ub290 \ucabd\uc774 \uc720\ub9ac\ud55c\uc9c0 \uc138\ubb34 \ud6a8\uacfc\uae4c\uc9c0 \ub193\uace0 \ube44\uad50\ud574 \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>\ube44\uc0c1\uc7a5 \ubc95\uc778\uc774 \uc18c\uac01\ud558\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5a4 \uc81c\uc7ac\ub97c \ubc1b\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\u00a7635\u24629\ud638\u00b710\ud638\uc758 \uacfc\ud0dc\ub8cc\ub294 \uc8fc\uc5b4\uac00 &#8220;\uc0c1\uc7a5\ud68c\uc0ac\uac00&#8221;\uc774\ubbc0\ub85c \ube44\uc0c1\uc7a5 \ubc95\uc778\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \u00a7341\uc870\uc7584\u2460\uc758 \uc18c\uac01\uc758\ubb34 \uc790\uccb4\ub294 &#8220;\ud68c\uc0ac&#8221;\uc5d0 \uac78\ub9ac\ubbc0\ub85c \uc758\ubb34 \uc704\ubc18 \uc0c1\ud0dc\uac00 \ub429\ub2c8\ub2e4. \uc758\ubb34 \uc704\ubc18\uc774 \uc774\uc0ac\uc758 \uc784\ubb34 \ud574\ud0dc \ud310\ub2e8\uc774\ub098 \ub2e4\ub978 \ubd84\uc7c1\uc5d0\uc11c \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc81c\uc7ac \uc870\ud56d\uc774 \uc5c6\ub2e4\ub294 \uc774\uc720\ub85c \ubc29\uce58\ud560 \uc0ac\uc548\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 \uc81c3\uc790\uc5d0\uac8c \ud314\uba74 \uc18c\uac01\uc758\ubb34\uac00 \uc5c6\uc5b4\uc9d1\ub2c8\uae4c?<\/summary>\n<p>\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d \uc2b9\uc778 \uc5c6\uc774 \uc784\uc758\ub85c \ucc98\ubd84\ud560 \uc218 \uc788\ub294 \uad6c\uc870\uac00 \uc544\ub2d9\ub2c8\ub2e4. \u00a7341\uc870\uc7584\u2461\uc740 \ub2e4\uc12f \uac00\uc9c0 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uba74\uc11c \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc740 \uacc4\ud68d\uc5d0 \ub530\ub97c \ub54c\uc5d0\ub9cc \ubcf4\uc720\ud558\uac70\ub098 \ucc98\ubd84\ud560 \uc218 \uc788\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc9c0\ubd84 \ube44\ub840 \uade0\ub4f1 \ucc98\ubd84(1\ud638)\uc5d0 \ud574\ub2f9\ud558\ub354\ub77c\ub3c4 \uacc4\ud68d \uc791\uc131\uacfc \uc2b9\uc778 \uc808\ucc28\ub294 \uadf8\ub300\ub85c \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubcf4\uc720\ucc98\ubd84\uacc4\ud68d\uc740 \uc5b8\uc81c \uc2b9\uc778\ubc1b\uc544\uc57c \ud569\ub2c8\uae4c?<\/summary>\n<p>\u00a7341\uc870\uc7584\u2462\uc740 \ub9e4\ub144 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \uc2b9\uc778\ubc1b\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uacc4\ud68d\uc744 \ud55c \ubc88 \uc2b9\uc778\ubc1b\uc558\ub2e4\uace0 \uc18c\uac01\uc758\ubb34\uac00 \uc601\uad6c\ud788 \uba74\uc81c\ub418\uc9c0 \uc54a\uace0, \ub2e4\uc74c \ud574 \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c \uc548\uac74\uc5d0 \ub2e4\uc2dc \uc62c\ub824\uc57c \ud569\ub2c8\ub2e4. \uacc4\ud68d\uc11c\uc5d0\ub294 \uc774\uc0ac \uc804\uc6d0\uc758 \uae30\uba85\ub0a0\uc778 \ub610\ub294 \uc11c\uba85\uc774 \ud544\uc694\ud558\ubbc0\ub85c \uc774\uc0ac\ud68c \uc77c\uc815\ub3c4 \ud568\uaed8 \uc7a1\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc774\uc0ac\ud68c \uacb0\uc758\ub9cc\uc73c\ub85c \uc18c\uac01\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc18c\uac01 \uc790\uccb4\ub294 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uac00\ub2a5\ud569\ub2c8\ub2e4. \u00a7343\u2460 \ub2e8\uc11c\ub294 \ud68c\uc0ac\uac00 \ubcf4\uc720\ud55c \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd \uc0ac\uc720\uc5d0 \uad00\uacc4\uc5c6\uc774 \uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc18c\uac01\ud560 \uc218 \uc788\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc774 \ud544\uc694\ud55c \uac83\uc740 \uc18c\uac01\ud558\uc9c0 \uc54a\uace0 \uacc4\uc18d \ubcf4\uc720\ud558\ub824\ub294 \uacbd\uc6b0\uc774\uba70, \uadf8\ub54c \u00a7341\uc870\uc7584\u2461\uc758 \uacc4\ud68d \uc2b9\uc778 \uc808\ucc28\ub97c \ubc1f\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc18c\uac01\ud558\uba74 \uc138\uae08\uc740 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c?<\/summary>\n<p>\uc0c1\ubc95\uc0c1 \uc18c\uac01\uacfc \uc138\ubb34\uc0c1 \ucde8\uae09\uc740 \ubcc4\uac1c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\uae30\uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud560 \ub54c \uadf8 \ub300\uac00\ub97c \ubc1b\uc740 \uc8fc\uc8fc\uc5d0\uac8c\ub294 \ucde8\ub4dd \ubaa9\uc801\uc5d0 \ub530\ub77c \uc758\uc81c\ubc30\ub2f9\uc774\ub098 \uc591\ub3c4\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uace0, \uc18c\uac01 \ub2e8\uacc4\uc5d0\uc11c\ub294 \uc790\ubcf8\uae08 \uac10\uc18c\uc778\uc9c0 \uc774\uc775\uc18c\uac01\uc778\uc9c0\uc5d0 \ub530\ub77c \ubc30\ub2f9\uac00\uc0b0 \uc801\uc6a9 \uc5ec\ubd80\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc0c1\ubc95 \uae30\ud55c\uc5d0 \ub9de\ucd94\ub290\ub77c \uc138\ubb34 \ud6a8\uacfc\ub97c \ub098\uc911\uc5d0 \ud655\uc778\ud558\uba74 \uc120\ud0dd\uc9c0\uac00 \uc881\uc544\uc9c0\ubbc0\ub85c \ud568\uaed8 \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ube44\uc0c1\uc7a5 \ubc95\uc778\ub3c4 \ub3c5\ub9bd\uc774\uc0ac\ub97c \ub450\uc5b4\uc57c \ud569\ub2c8\uae4c?<\/summary>\n<p>\ub450\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\ub2e4. \u00a7542\uc870\uc7588\uc740 \uc870\ubb38 \uc81c\ubaa9\uc774 \ub3c5\ub9bd\uc774\uc0ac\uc758 \uc120\uc784\uc774\uace0 \ubcf8\ubb38\uc774 &#8220;\uc0c1\uc7a5\ud68c\uc0ac\ub294&#8221;\uc73c\ub85c \uc2dc\uc791\ud558\ub294 \uc0c1\uc7a5\ud68c\uc0ac \ud2b9\ub840\uc785\ub2c8\ub2e4. \uc9d1\uc911\ud22c\ud45c \ud2b9\ub840(\u00a7542\uc870\uc7587)\uc640 \uc804\uc790\uc8fc\uc8fc\ucd1d\ud68c(\u00a7542\uc870\uc75814\u00b7\u00a7542\uc870\uc75815)\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\uc774\uba70, \ube44\uc0c1\uc7a5 \ubc95\uc778\uc740 \u00a7382\uc870\uc7582\uc5d0 \ub530\ub77c \uc815\uad00\uc73c\ub85c \uc9d1\uc911\ud22c\ud45c\ub97c \ubc30\uc81c\ud560 \uc218 \uc788\ub294 \uad6c\uc870\uac00 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00: <a href=\"https:\/\/hoantax.co.kr\/insights\/jagijusik-chwideuk-mokjeok-gwase\/\">\uc790\uc0ac\uc8fc \ub9e4\ub3c4 \ub300\uae08\uc740 \ubc30\ub2f9\uc18c\ub4dd\uc778\uac00 \uc591\ub3c4\uc18c\ub4dd\uc778\uac00<\/a> \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><\/p>\n<div class=\"hoan-box hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\ubc95 \u00a7341\uc870\uc7584(\uc790\uae30\uc8fc\uc2dd\uc758 \uc18c\uac01\uc758\ubb34 \ub4f1) \u00b7 \u00a7343\u2460(\uc8fc\uc2dd\uc758 \uc18c\uac01) \u00b7 \u00a7382\uc870\uc7583(\uc774\uc0ac\uc758 \ucda9\uc2e4\uc758\ubb34 \ub4f1) \u00b7 \u00a7635\u24629\ud638\u00b710\ud638(\uacfc\ud0dc\ub8cc) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7364(\uc18c\uc9d1\uc9c0) \u00b7 \u00a7368(\ucd1d\ud68c\uc758 \uacb0\uc758\ubc29\ubc95\uacfc \uc758\uacb0\uad8c\uc758 \ud589\uc0ac) \u2014 \ud604\ud589 \ubb38\uc5b8 \uc870\ud68c(efYd 2026-09-10) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<br \/>\n\u00b7 \uc0c1\ubc95 \u00a7542\uc870\uc7587 \u00b7 \u00a7542\uc870\uc7588 \u00b7 \u00a7542\uc870\uc75815 \u00b7 \u00a7542\uc870\uc75816 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<br \/>\n\u00b7 \uc0c1\ubc95 \ubd80\uce59 \ubc95\ub960 \uc81c21448\ud638(2026.3.6.) \uc81c1\uc870\u00b7\uc81c2\uc870\u00b7\uc81c3\uc870\u00b7\uc81c4\uc870 \u00b7 \ubc95\ub960 \uc81c20991\ud638(2025.7.22.) \uc81c1\uc870\u00b7\uc81c2\uc870\u00b7\uc81c3\uc870 \u00b7 \ubc95\ub960 \uc81c21044\ud638(2025.9.9.) \uc81c1\uc870\u00b7\uc81c2\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-10)<\/p>\n<p>\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-10<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uac1c\uc815\uc0c1\ubc95 \uc790\uae30\uc8fc\uc2dd \uc18c\uac01\uc758\ubb34\ub294 \uc870\ubb38\uc758 \uc8fc\uc5b4\uac00 \ud68c\uc0ac\uc5ec\uc11c \uc0c1\uc7a5\u00b7\ube44\uc0c1\uc7a5\uc744 \uac00\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ucde8\ub4dd\ud55c \uc790\uae30\uc8fc\uc2dd\uc740 \ucde8\ub4dd\uc77c\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \uc18c\uac01\ud574\uc57c \ud558\uace0, \uc774\ubbf8 \ubcf4\uc720 \uc911\uc774\ub358 \uc8fc\uc2dd\uc740 2027\ub144 9\uc6d4 6\uc77c\uae4c\uc9c0 \uc18c\uac01\ud558\uac70\ub098 \uc8fc\uc8fc\ucd1d\ud68c \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c 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