{"id":5538,"date":"2026-09-18T00:02:37","date_gmt":"2026-09-17T15:02:37","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5538"},"modified":"2026-09-18T00:02:39","modified_gmt":"2026-09-17T15:02:39","slug":"gajigeupgeum-seunggye-jusik","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gajigeupgeum-seunggye-jusik\/","title":{"rendered":"\uac00\uc9c0\uae09\uae08 3\uc5b5\uc744 \ub0a8\uaca8\ub450\uba74 \uc2b9\uacc4 \ub54c \uc8fc\uc2dd\uac12\uc740 \uc5bc\ub9c8\ub098 \uc624\ub974\ub294\uac00"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc815\ub9ac\ud558\uc9c0 \uc54a\uc740 \uac00\uc9c0\uae09\uae08\uc740 \ubc95\uc778\uc758 \ucc44\uad8c\uc73c\ub85c \ub0a8\uc544 \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \uadf8\ub300\ub85c \ub354\ud574\uc9c0\ubbc0\ub85c \uc2b9\uacc4\u00b7\uc0c1\uc18d \uc2dc\uc810\uc5d0 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \uc62c\ub9ac\uba70, \uadf8\ub798\uc11c \uc2b9\uacc4 \uc77c\uc815\ubcf4\ub2e4 \uba3c\uc800 \uc794\uc561\uc744 \uc904\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\ub450 \uacbd\ub85c\ub85c \ud3c9\uac00\uc561\uc744 \uc62c\ub9bd\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li><strong>\uc21c\uc790\uc0b0\uac00\uc561<\/strong> \u2014 \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ubc95\uc778\uc758 \uc790\uc0b0\uc5d0\uc11c \ubd80\ucc44\ub97c \ube80 \uae08\uc561\uc785\ub2c8\ub2e4(\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a755\u2460). \ub300\ud45c\uc5d0 \ub300\ud55c \ub300\uc5ec\uae08 \ucc44\uad8c\ub3c4 \uc790\uc0b0\uc774\ubbc0\ub85c \uc794\uc561\uc774 \uadf8\ub300\ub85c \ud3ec\ud568\ub429\ub2c8\ub2e4<\/li>\n<li><strong>\uc21c\uc190\uc775\uac00\uce58<\/strong> \u2014 \uc778\uc815\uc774\uc790\uac00 \ub9e4\ub144 \uc775\uae08\uc5d0 \uc0b0\uc785\ub418\uc5b4 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc744 \uc62c\ub9bd\ub2c8\ub2e4<\/li>\n<li>\uc989 <strong>\uac1a\uc9c0 \uc54a\uc740 3\uc5b5\uc774 \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \uadf8\ub300\ub85c \ub0a8\uc544 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \uc62c\ub9bd\ub2c8\ub2e4<\/strong>. \uadf8 3\uc5b5\uc740 \uc21c\uc790\uc0b0\uac00\uce58 \ucabd\uc5d0 \uc2e4\ub824 \uac00\uc911\ud3c9\uade0\uc744 \uac70\uce58\ubbc0\ub85c, \uadf8\uc911 5\ubd84\uc758 2(\ubd80\ub3d9\uc0b0\uacfc\ub2e4\ubcf4\uc720\ubc95\uc778\uc740 5\ubd84\uc758 3)\uac00 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4(\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a754\u2460)<\/li>\n<li>\uc790\uc0b0\uc740 \ub450\uaecd\uace0 \uc774\uc775\uc740 \uc587\uc740 \ubc95\uc778\uc774\uba74 \uc21c\uc790\uc0b0\uac00\uce58\uc758 80% \ud558\ud55c\uc774 \uac78\ub824 <strong>5\ubd84\uc758 4<\/strong>\uac00 \ubc18\uc601\ub429\ub2c8\ub2e4(\uac19\uc740 \ud56d \ub2e8\uc11c)<\/li>\n<\/ul>\n<p><strong>\uc2dc\uc810\uc774 \uacb0\ub860\uc744 \uac00\ub985\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ud558\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uc794\uc561\uc740 \uc804\ubd80 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 9\ud638 \uac00\ubaa9). \ub2e4\ub9cc <strong>\uc790\ub140\uc5d0\uac8c \uc2b9\uacc4\ub97c \ub9c8\uccd0\ub3c4 \ubd80\ubaa8\ub294 \ube44\uc18c\uc561\uc8fc\uc8fc\uc778 \uc790\ub140\uc758 \uce5c\uc871\uc774\ub77c \ud2b9\uc218\uad00\uacc4\uac00 \uc774\uc5b4\uc9c0\ubbc0\ub85c<\/strong>, \uc2b9\uacc4 \uc644\ub8cc\uc77c\uc5d0 \uc774 \uc775\uae08\uc0b0\uc785\uc774 \uc77c\uc5b4\ub098\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a72\u24672\ud638)<\/li>\n<li>\uc989 <strong>\uce5c\uc871 \uc2b9\uacc4\uc5d0\uc11c \uc2e4\uc81c \uae30\ud55c\uc740 \uc99d\uc5ec\uc77c\u00b7\uc0c1\uc18d\uac1c\uc2dc\uc77c\uc778 \ud3c9\uac00\uae30\uc900\uc77c<\/strong>\uc774\uace0, \uc775\uae08\uc0b0\uc785 \uae30\ud55c\uc740 \uc81c3\uc790 \ub9e4\uac01\u00b7\ud3d0\uc5c5\u00b7\ub300\ud45c \uc0ac\ub9dd\ucc98\ub7fc \uad00\uacc4\uac00 \ubaa8\ub450 \ub04a\uae38 \ub54c \ub530\ub85c \uc635\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 2026-09-16 \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>\uac00\uc9c0\uae09\uae08\uc744 \ub0a8\uae34 \ucc44 <strong>\uc8fc\uc2dd \uc99d\uc5ec\ub098 \uc2b9\uacc4\ub97c \uac80\ud1a0<\/strong> \uc911\uc778 \ube44\uc0c1\uc7a5 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\uc790\ub140\uc5d0\uac8c \uc9c0\ubd84\uc744 \ub118\uae30\uae30 \uc804 <strong>\ud3c9\uac00\uc561\uc744 \ub0ae\ucd94\ub294 \ubc29\ubc95<\/strong>\uc744 \ucc3e\ub294 \uc624\ub108<\/li>\n<li>\ub300\ud45c \uc720\uace0 \uc2dc <strong>\uc0c1\uc18d\uc778\uc774 \ubb34\uc5c7\uc744 \uc9c0\uac8c \ub418\ub294\uc9c0<\/strong> \ud655\uc778\ud574\uc57c \ud558\ub294 \uac00\uc871<\/li>\n<\/ul>\n<\/div>\n<p>\uac00\uc9c0\uae09\uae08 \uc0c1\ub2f4\uc5d0\uc11c \uac00\uc7a5 \ub2a6\uac8c \ub4dc\ub7ec\ub098\ub294 \ube44\uc6a9\uc774 \uc2b9\uacc4 \ub2e8\uacc4\uc5d0\uc11c \ub098\uc635\ub2c8\ub2e4. \ub9e4\ub144 \ubd99\ub294 \uc778\uc815\uc774\uc790\uc640 \uc9c0\uae09\uc774\uc790 \uc190\uae08\ubd88\uc0b0\uc785\uc740 \ub208\uc5d0 \ubcf4\uc774\uc9c0\ub9cc, <strong>\uc794\uc561 \uc790\uccb4\uac00 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc73c\ub85c \uc62e\uaca8 \uc549\ub294\ub2e4\ub294 \uc810\uc740 \ud3c9\uac00\uc11c\ub97c \ubc1b\uc544 \ubcf8 \ub4a4\uc5d0\uc57c \ud655\uc778\ub429\ub2c8\ub2e4.<\/strong> \uc794\uc561\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uacfc \uc99d\uc5ec\uc138\ub85c \uc5bc\ub9c8\uac00 \ub418\uc5b4 \ub3cc\uc544\uc624\ub294\uc9c0 \uc22b\uc790\ub85c \ud655\uc778\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uac00\uc9c0\uae09\uae08\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \uc65c \uc62c\ub9ac\ub294\uac00<\/h2>\n<p>\ubc95\uc778\uc774 \ub300\ud45c\uc5d0\uac8c \ubc1b\uc744 \ucc44\uad8c\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ucc44\uad8c\uc740 \uc790\uc0b0\uc774\ubbc0\ub85c \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \uadf8\ub300\ub85c \ub4e4\uc5b4\uac11\ub2c8\ub2e4.<\/p>\n<h3>\uc21c\uc790\uc0b0\uac00\uc561 \uacc4\uc0b0 \uad6c\uc870<\/h3>\n<p>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a755\u2460\uc740 \uc21c\uc790\uc0b0\uac00\uc561\uc744 \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ud574\ub2f9 \ubc95\uc778\uc758 \uc790\uc0b0\uc744 \ubc95 \u00a760\ubd80\ud130 \u00a766\uae4c\uc9c0\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \ud3c9\uac00\ud55c \uac00\uc561\uc5d0\uc11c \ubd80\ucc44\ub97c \ucc28\uac10\ud55c \uac00\uc561\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. \ub300\ud45c\uc5d0 \ub300\ud55c \ub300\uc5ec\uae08 \ucc44\uad8c\ub3c4 \ubc95\uc778\uc758 \uc790\uc0b0\uc774\ubbc0\ub85c, \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uc794\uc561\uc774 \uadf8 \uae08\uc561\ub300\ub85c \uc790\uc0b0\uc5d0 \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a755\u2460<\/strong> \u00b7 \uc21c\uc790\uc0b0\uac00\uc561\uc758 \uacc4\uc0b0\ubc29\ubc95<\/summary>\n<p>&#8220;\uc81c54\uc870\uc81c2\ud56d\uc758 \uaddc\uc815\uc5d0 \uc758\ud55c \uc21c\uc790\uc0b0\uac00\uc561\uc740 \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ub2f9\ud574 \ubc95\uc778\uc758 \uc790\uc0b0\uc744 \ubc95 \uc81c60\uc870 \ub0b4\uc9c0 \uc81c66\uc870\uc758 \uaddc\uc815\uc5d0 \uc758\ud558\uc5ec \ud3c9\uac00\ud55c \uac00\uc561\uc5d0\uc11c \ubd80\ucc44\ub97c \ucc28\uac10\ud55c \uac00\uc561\uc73c\ub85c \ud558\uba70, \uc21c\uc790\uc0b0\uac00\uc561\uc774 0\uc6d0 \uc774\ud558\uc778 \uacbd\uc6b0\uc5d0\ub294 0\uc6d0\uc73c\ub85c \ud55c\ub2e4.&#8221;<\/p>\n<\/details>\n<\/div>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_2gyeongro-1.png\" alt=\"\ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uac00\uc9c0\uae09\uae08\uc774 \uc21c\uc790\uc0b0\uac00\uc561\uacfc \uc21c\uc190\uc775\uac00\uce58 \ub450 \uacbd\ub85c\ub85c \ube44\uc0c1\uc7a5\uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \uc62c\ub9ac\ub294 \uad6c\uc870\" class=\"wp-image-6059\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_2gyeongro-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_2gyeongro-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_2gyeongro-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_2gyeongro-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ub3c8\uc740 \uc774\ubbf8 \ub098\uac14\ub294\ub370 \ud3c9\uac00\uc561\uc740 \uadf8\ub300\ub85c \ub0a8\ub294 \uacbd\ub85c\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\ud68c\uc0ac \ubc16\uc73c\ub85c \ub098\uac04 \ub3c8\uc778\ub370 \uc790\uc0b0\uc73c\ub85c \ub0a8\ub294\ub2e4<\/h3>\n<p>\ub300\ud45c \uc785\uc7a5\uc5d0\uc11c\ub294 \uc774\ubbf8 \uc4f4 \ub3c8\uc785\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \ubc95\uc778 \uc7a5\ubd80\uc5d0\ub294 \ubc1b\uc744 \uad8c\ub9ac\uac00 \ub0a8\uc544 \uc788\uc73c\ubbc0\ub85c \ud3c9\uac00 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ud604\uae08\uacfc \uac19\uc740 \uc790\uc0b0\uc73c\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. <strong>\ub3c8\uc740 \ub098\uac14\uace0 \ud3c9\uac00\uc561\uc740 \uadf8\ub300\ub85c\uc778 \uc0c1\ud0dc<\/strong>\uac00 \uc2b9\uacc4 \uc9c1\uc804\uae4c\uc9c0 \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc21c\uc790\uc0b0\uac00\uc561\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc73c\ub85c \uac00\ub294 \ube44\uc728<\/h3>\n<p>\ube44\uc0c1\uc7a5\uc8fc\uc2dd\uc740 1\uc8fc\ub2f9 \uc21c\uc190\uc775\uac00\uce58\uc640 \uc21c\uc790\uc0b0\uac00\uce58\ub97c <strong>3\uacfc 2\uc758 \ube44\uc728\ub85c \uac00\uc911\ud3c9\uade0<\/strong>\ud55c \uac00\uc561\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a754\u2460, \ubd80\ub3d9\uc0b0\uacfc\ub2e4\ubcf4\uc720\ubc95\uc778\uc740 2\uc640 3). \uadf8\ub798\uc11c \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \ub4e4\uc5b4\uac04 3\uc5b5\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \uadf8\ub300\ub85c 3\uc5b5\uc73c\ub85c \uc5b9\ud788\uc9c0\ub294 \uc54a\uace0, \uc21c\uc790\uc0b0\uac00\uce58 \ube44\uc911\ub9cc\ud07c \ubc18\uc601\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uac00\uc911\ud3c9\uade0\uc561\uc774 1\uc8fc\ub2f9 \uc21c\uc790\uc0b0\uac00\uce58\uc758 80%\ubcf4\ub2e4 \ub0ae\uc73c\uba74 \uadf8 80%\uac00 \ud558\ud55c\uc774 \ub429\ub2c8\ub2e4(\uac19\uc740 \ud56d \ub2e8\uc11c). \uc774 \ud558\ud55c\uc740 \uc774\uc775\uc774 \uc790\uc0b0 \uaddc\ubaa8\uc5d0 \ube44\ud574 \uc587\uc740 \ubc95\uc778\uc5d0\uc11c \uac78\ub9ac\ub294\ub370, \uc790\uc0b0\uc740 \ub450\uaecd\uace0 \uc774\uc775\uc740 \uc587\uc740 \ube44\uc0c1\uc7a5\ubc95\uc778\uc5d0\uc11c\ub294 \ub4dc\ubb3c\uc9c0 \uc54a\uc740 \uc870\uac74\uc785\ub2c8\ub2e4. \uadf8\ub54c\ub294 \uac00\uc911\ud3c9\uade0 \ube44\uc728\uacfc \ubb34\uad00\ud558\uac8c <strong>\uc21c\uc790\uc0b0\uac00\uce58\uc758 80%\ub97c \uae30\uc900\uc73c\ub85c 5\ubd84\uc758 4<\/strong>\uac00 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \ubc18\uc601\ub429\ub2c8\ub2e4. \uadf8 \ubc16\uc5d0 \uccad\uc0b0 \uc9c4\ud589\u00b7\ud734\ud3d0\uc5c5\u00b7\ubd80\ub3d9\uc0b0 \ube44\uc911 80% \uc774\uc0c1 \ubc95\uc778 \ub4f1\uc740 \uc21c\uc790\uc0b0\uac00\uce58\ub9cc\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\u00a754\u2463). \ub2e4\ub9cc \ubd80\ub3d9\uc0b0 \ube44\uc911 80% \uc774\uc0c1\u00b7\uc8fc\uc2dd \ube44\uc911 80% \uc774\uc0c1\uc778 \ubc95\uc778\uc740 \uac00\uc911\ud3c9\uade0\uc561\uc774 1\uc8fc\ub2f9 \uc21c\uc790\uc0b0\uac00\uce58\ubcf4\ub2e4 \ub0ae\uc740 \uacbd\uc6b0\ub85c \ud55c\uc815\ub429\ub2c8\ub2e4(\uac19\uc740 \ud56d \ub2e8\uc11c).<\/p>\n<h2>\uc778\uc815\uc774\uc790\uac00 \uc21c\uc190\uc775\uac00\uce58\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/h2>\n<p>\ub9e4\ub144 \uc775\uae08\uc5d0 \uc0b0\uc785\ub418\ubbc0\ub85c \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \uc62c\ub77c\uac11\ub2c8\ub2e4. \uc21c\uc190\uc775\uac00\uce58\ub294 \uadf8 \uc18c\ub4dd\uc744 \uae30\ucd08\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ub450 \ubc88\uc9f8 \uacbd\ub85c<\/h3>\n<p>\uc778\uc815\uc774\uc790\ub294 \ubc95\uc778\uc758 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4. \ube44\uc0c1\uc7a5\uc8fc\uc2dd \ud3c9\uac00\uc5d0\uc11c \uc21c\uc190\uc775\uac00\uce58\ub294 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc744 \uae30\ucd08\ub85c \uc0b0\uc815\ub418\ubbc0\ub85c, \uc778\uc815\uc774\uc790\uac00 \ubd99\ub294 \ud574\ub9c8\ub2e4 \uadf8 \uac12\uc774 \ud568\uaed8 \uc62c\ub77c\uac11\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uac00\uc561 \ucabd\uc5d0\uc11c \uc794\uc561\uc774 \uc62c\ub9ac\uace0, \uc21c\uc190\uc775\uac00\uce58 \ucabd\uc5d0\uc11c \uc774\uc790\uac00 \uc62c\ub9ac\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacc4\uc0b0\uc73c\ub85c \ubcf4\uba74<\/h3>\n<p>\uac00\uc9c0\uae09\uae08 3\uc5b5 \uc6d0\uc774 \ub0a8\uc544 \uc788\ub294 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc744 \uc2b9\uacc4\ud55c\ub2e4\uace0 \ub450\uace0 \ud3c9\uac00 \uc694\uc18c\ub97c \ub098\ub220 \ubcf4\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uac00\uc9c0\uae09\uae08 3\uc5b5 \uc6d0\uc774 \uc788\ub294 \uacbd\uc6b0<\/th>\n<th>\uc815\ub9ac\ub97c \ub9c8\uce5c \uacbd\uc6b0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \ud3ec\ud568\ub418\ub294 \ucc44\uad8c<\/td>\n<td><strong>300,000,000\uc6d0<\/strong><\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc5f0\uac04 \uc778\uc815\uc774\uc790(\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 4.6% \uc801\uc6a9 \uc2dc)<\/td>\n<td><strong>13,800,000\uc6d0<\/strong><\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc21c\uc190\uc775\uac00\uce58 \uae30\ucd08 \uc18c\ub4dd<\/td>\n<td>\uc778\uc815\uc774\uc790\ub9cc\ud07c \uc99d\uac00<\/td>\n<td>\uc99d\uac00 \uc5c6\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc2dd \ud3c9\uac00\uc561(\uc9c0\ubd84 100% \uc774\uc804 \uc2dc)<\/td>\n<td>\uac00\uc911\ud3c9\uade0 \uc801\uc6a9 \uc2dc 3\uc5b5\uc758 5\ubd84\uc758 2(\ubd80\ub3d9\uc0b0\uacfc\ub2e4\ubcf4\uc720\ubc95\uc778\uc740 5\ubd84\uc758 3), \uc21c\uc790\uc0b0\uac00\uce58 80% \ud558\ud55c \uc801\uc6a9 \uc2dc 5\ubd84\uc758 4\uac00 \ubc18\uc601\ub418\uc5b4 \uc99d\uac00. \uc778\uc815\uc774\uc790\ubd84\uc740 \uc21c\uc190\uc775\uac00\uce58 \ucd95\uc73c\ub85c \ucd94\uac00<\/td>\n<td>\uc99d\uac00 \uc5c6\uc74c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uacc4\uc0b0 \uc804\uc81c\ub294 \uc794\uc561\uc774 \uc0ac\uc5c5\uc5f0\ub3c4 \ub0b4\ub0b4 \ub3d9\uc77c\ud558\uace0 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\ub85c \ub2e8\uc21c\ud654\ud55c \uac83\uc785\ub2c8\ub2e4. \uc2e4\uc81c \uc778\uc815\uc774\uc790\ub294 \ud68c\uc0ac\uc758 \ucc28\uc785 \uad6c\uc870\uc640 \ub300\uc5ec \uae30\uac04\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\ub300\ud45c\uac00 \uc0ac\ub9dd\ud558\uba74 \uadf8 \ucc44\uad8c\uc740 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\ubc95\uc778\uc758 \ucc44\uad8c\uc740 \uadf8\ub300\ub85c \ub0a8\uace0, \uc0c1\uc18d\uc778\uc774 \uadf8 \ucc44\ubb34\ub97c \uc2b9\uacc4\ud569\ub2c8\ub2e4. \ud68c\uc0ac \uc548\uc758 \ubb38\uc81c\uac00 \uac00\uc871 \uc548\uc758 \ubb38\uc81c\ub85c \ubc14\ub01d\ub2c8\ub2e4.<\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \uac00\uc7a5 \ub2a6\uac8c \ub4dc\ub7ec\ub098\ub294 \uc7c1\uc810\uc774 \uc774 \uc790\ub9ac\uc785\ub2c8\ub2e4. \uc794\uc561\uc744 \uadf8\ub300\ub85c \ub0a8\uaca8 \ub450\uba74 \ud3c9\uac00\uc561\uc774 \ub530\ub77c \uc62c\ub77c\uac11\ub2c8\ub2e4. \uc2b9\uacc4 \uc2dc\uc810 \ud310\ub2e8\uc774 \ub2a6\uc744\uc218\ub85d \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucc44\ubb34\ub294 \uc0c1\uc18d\uc778\uc5d0\uac8c<\/h3>\n<p>\ub300\ud45c\uac00 \ubc95\uc778\uc5d0 \uac1a\uc544\uc57c \ud560 \ucc44\ubb34\ub294 \uc0c1\uc18d \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc0c1\uc18d\uc778\uc740 \uc8fc\uc2dd\uacfc \ud568\uaed8 \uadf8 \ucc44\ubb34\ub97c \uc9c0\uac8c \ub429\ub2c8\ub2e4. \uc0c1\uc18d\uc138 \uc2e0\uace0 \ub2e8\uacc4\uc5d0\uc11c \ucc44\ubb34\ub97c \uc5b4\ub5bb\uac8c \ubc18\uc601\ud560\uc9c0, \ud68c\uc0ac\ub294 \uadf8 \ucc44\uad8c\uc744 \uc5b4\ub5bb\uac8c \ud68c\uc218\ud560\uc9c0\uac00 \uac19\uc740 \ud14c\uc774\ube14\uc5d0 \uc62c\ub77c\uc635\ub2c8\ub2e4. \uc138\ubb34\uc0c1\uc73c\ub85c\ub294 \ub300\ud45c \uc0ac\ub9dd\uc774 \ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc0ac\uac74\uc774\ub77c, \uc0c1\uc18d\uc778\uc774 \ucc44\ubb34\ub97c \uc2b9\uacc4\ud574 \ud68c\uc218\ud560 \uac83\uc774 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ub418\uc9c0 \uc54a\uc73c\uba74 \ubbf8\ud68c\uc218 \uc794\uc561\uc774 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 9\ud638 \uac00\ubaa9\u00b7\ub2e8\uc11c).<\/p>\n<h3>\uc8fc\uc2dd\uc740 \uadf8 \ucc44\uad8c\uc744 \ud488\uc740 \uac12\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4<\/h3>\n<p>\uc0c1\uc18d\ubc1b\ub294 \uc8fc\uc2dd\uc740 \ubc95\uc778\uc758 \uc21c\uc790\uc0b0\uc744 \uae30\ucd08\ub85c \ud3c9\uac00\ub418\uace0, \uadf8 \uc21c\uc790\uc0b0\uc5d0\ub294 \ub300\ud45c\uc5d0\uac8c \ubc1b\uc744 \ucc44\uad8c\uc774 \ub4e4\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c <strong>\uc0c1\uc18d\uc778\uc740 \uc790\uc2e0\uc774 \uac1a\uc544\uc57c \ud560 \ucc44\ubb34\uac00 \ubc18\uc601\ub41c \uac12\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc0c1\uc18d\ubc1b\ub294 \uc148<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ud2b9\uc218\uad00\uacc4\uac00 \ub04a\uae30\ub294 \uc21c\uac04 \ubb34\uc5c7\uc774 \ubc1c\uc0dd\ud558\ub294\uac00<\/h2>\n<p>\uad00\uacc4\uac00 \ubaa8\ub450 \ub04a\uae34 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uc794\uc561 \uc804\ubd80\uac00 \ubc95\uc778\uc758 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\ub140 \uc2b9\uacc4\ub97c \ub9c8\uce5c \ub0a0\uc740 \uadf8 \ub0a0\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<h3>\ud2b9\uc218\uad00\uacc4 \uc18c\uba78\uc740 \uc5b8\uc81c \uc778\uc815\ub418\ub294\uac00<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 9\ud638 \uac00\ubaa9\uc740 \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ub418\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc544\ub2c8\ud55c \uac00\uc9c0\uae09\uae08\ub4f1\uc744 \ubc95\uc778\uc758 \uc218\uc775\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ud2b9\uc218\uad00\uacc4\ub294 \uc2dc\ud589\ub839 \u00a72\u2467\uc774 \uc815\ud55c \uad00\uacc4 \uc804\ubd80\uc785\ub2c8\ub2e4. \uacbd\uc601\uc5d0 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc744 \ud589\uc0ac\ud558\ub294 \uc790\uc640 \uadf8 \uce5c\uc871(1\ud638), \ube44\uc18c\uc561\uc8fc\uc8fc\uc640 \uadf8 \uce5c\uc871(2\ud638), \uc784\uc6d0\u00b7\uc9c1\uc6d0(3\ud638)\uc774 \ub098\ub780\ud788 \uc788\uc5b4 <strong>\uc774 \uad00\uacc4\uac00 \ubaa8\ub450 \ub04a\uaca8\uc57c \uc18c\uba78<\/strong>\uc785\ub2c8\ub2e4. \ub300\ud45c\uc5d0\uc11c \ubb3c\ub7ec\ub098\ub3c4 \uc8fc\uc2dd\uc744 \uac16\uace0 \uc788\uc73c\uba74 2\ud638\ub85c \ub0a8\uace0, \uc9c0\ubd84\uc744 \uc804\ubd80 \ub118\uaca8\ub3c4 \uc784\uc6d0\uc73c\ub85c \ub0a8\uac70\ub098 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc774 \uc788\uc73c\uba74 3\ud638\u00b71\ud638\ub85c \ub0a8\uc2b5\ub2c8\ub2e4. <strong>\uc790\ub140\uc5d0\uac8c \uc2b9\uacc4\ub97c \ub9c8\uccd0\ub3c4 \uc790\ub140\uac00 \ube44\uc18c\uc561\uc8fc\uc8fc\uac00 \ub418\ub294 \uc21c\uac04 \ubd80\ubaa8\ub294 \uadf8 \uce5c\uc871\uc774\ub77c \uad00\uacc4\uac00 \uadf8\ub300\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/strong> \uc81c3\uc790\uc5d0\uac8c \uc9c0\ubd84\uc744 \uc804\ubd80 \ub118\uae30\uace0 \uc784\uc6d0\uc5d0\uc11c\ub3c4 \ubb3c\ub7ec\ub09c \uacbd\uc6b0, \ud3d0\uc5c5\u00b7\uccad\uc0b0\uc73c\ub85c \ubc95\uc778\uacfc\uc758 \uad00\uacc4 \uc790\uccb4\uac00 \ub05d\ub098\ub294 \uacbd\uc6b0, \ub300\ud45c\uac00 \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ucc98\ub7fc \uad00\uacc4\uac00 \ubaa8\ub450 \ub04a\uae30\uba74 \uc18c\uba78\ub85c \ubd05\ub2c8\ub2e4. \uadf8\ub54c \ubbf8\ub904 \uc628 \uc794\uc561\uc774 \ud55c \ud574\uc5d0 \ubab0\ub824 \uacfc\uc138\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ub300\ud45c \uc0ac\ub9dd\uc740 \ucc44\ubb34\uac00 \uc0c1\uc18d\uc778\uc5d0\uac8c \uc2b9\uacc4\ub418\uc5b4 \ud68c\uc218\ud560 \uac83\uc774 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ub418\uba74 \uc815\ub2f9\ud55c \uc0ac\uc720\ub85c \uc775\uae08\uc0b0\uc785\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\uac19\uc740 \ud638 \ub2e8\uc11c\u00b7\uc2dc\ud589\uaddc\uce59 \u00a76\uc7582).<\/p>\n<h3>\ud68c\uc218\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uc815\ub2f9\ud55c \uc0ac\uc720<\/h3>\n<p>\uac19\uc740 \ud638 \ub2e8\uc11c\uac00 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\ub97c \uc81c\uc678\ud558\uace0, \uc2dc\ud589\uaddc\uce59 \u00a76\uc7582\uac00 \uc774\ub97c \ub124 \uac00\uc9c0\ub85c \uc5f4\uac70\ud569\ub2c8\ub2e4. \uc7c1\uc1a1\uc73c\ub85c \ud68c\uc218\uac00 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0, \ub2f4\ubcf4 \uc81c\uacf5\uc774\ub098 \uac15\uc81c\uc9d1\ud589\uc73c\ub85c \ucc44\uad8c\uc744 \ud655\ubcf4\ud55c \uacbd\uc6b0, \uc0c1\uacc4\ud560 \uc218 \uc788\ub294 \ucc44\ubb34\ub97c \ubcf4\uc720\ud55c \uacbd\uc6b0, \uadf8 \ubc16\uc5d0 \uc774\uc640 \ube44\uc2b7\ud55c \uc0ac\uc720\ub85c \ud68c\uc218\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc815\ub2f9\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \uc2dc\uc810 \uc5ed\uc0b0<\/h2>\n<p>\uce5c\uc871 \uc2b9\uacc4\uc5d0\uc11c\ub294 \uc2b9\uacc4 \uc644\ub8cc\uc77c\uc5d0 \uc775\uae08\uc0b0\uc785\uc774 \uc624\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc2e4\uc81c \uae30\ud55c\uc740 \ud3c9\uac00 \uae30\uc900\uc2dc\uc810\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\/09\/B_gihan_2gae-1.png\" alt=\"\ud3c9\uac00\uc561\uc744 \ub0ae\ucd94\ub294 \uae30\ud55c\uc778 \ud3c9\uac00\uae30\uc900\uc77c\uc774 \uc775\uae08\uc0b0\uc785\uc744 \ub9c9\ub294 \ud2b9\uc218\uad00\uacc4 \uc18c\uba78\uc77c\ubcf4\ub2e4 \uc55e\uc5d0 \uc788\uace0, \uc790\ub140 \uc2b9\uacc4 \uc790\uccb4\ub85c\ub294 \uc18c\uba78\uc77c\uc774 \uc624\uc9c0 \uc54a\ub294 \ud0c0\uc784\ub77c\uc778\" class=\"wp-image-5936\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gihan_2gae-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gihan_2gae-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gihan_2gae-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gihan_2gae-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uce5c\uc871 \uc2b9\uacc4 \uc790\uccb4\ub85c\ub294 \uc18c\uba78\uc77c\uc774 \uc624\uc9c0 \uc54a\uc544, \uc2b9\uacc4 \ub2e8\uacc4\uc758 \uae30\ud55c\uc740 \ud3c9\uac00\uae30\uc900\uc77c\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uae30\ud55c\uc774 \ub450 \uac1c\uc778 \uc774\uc720<\/h3>\n<p>\ud2b9\uc218\uad00\uacc4 \uc18c\uba78\uc77c\uc740 \uc775\uae08\uc0b0\uc785\uc744 \ub9c9\uae30 \uc704\ud55c \uae30\ud55c\uc774\uace0, \ud3c9\uac00\uae30\uc900\uc77c\uc740 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \ub0ae\ucd94\uae30 \uc704\ud55c \uae30\ud55c\uc785\ub2c8\ub2e4. \uc99d\uc5ec\ub77c\uba74 \uc99d\uc5ec\uc77c, \uc0c1\uc18d\uc774\ub77c\uba74 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uadf8 \uae30\uc900\uc2dc\uc810\uc774\uace0, \ud3c9\uac00\uc561\uc744 \ub0ae\ucd94\ub824\uba74 <strong>\ud3c9\uac00\uae30\uc900\uc77c \uc774\uc804\uc5d0<\/strong> \uc794\uc561\uc774 \uc904\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4. <strong>\uc790\ub140 \uc2b9\uacc4 \uc790\uccb4\ub85c\ub294 \uc18c\uba78\uc77c\uc774 \uc624\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc2b9\uacc4 \ub2e8\uacc4\uc758 \uae30\ud55c\uc740 \ud3c9\uac00\uae30\uc900\uc77c \ud558\ub098<\/strong>\uc774\uace0, \uc2b9\uacc4 \ub4a4\uc5d0\ub3c4 \uc794\uc561\uc740 \ucc44\uad8c\uc73c\ub85c \ub0a8\uc544 \uc778\uc815\uc774\uc790\uac00 \uacc4\uc18d \ubd99\uc2b5\ub2c8\ub2e4. \uc18c\uba78\uc77c\uc740 \uadf8 \ub4a4 \ubd80\ubaa8\uc758 \uc0ac\ub9dd\u00b7\ud3d0\uc5c5\u00b7\uc81c3\uc790 \ub9e4\uac01\uc73c\ub85c \ub530\ub85c \uc624\ubbc0\ub85c, \uadf8\ub54c\ub97c \ub300\ube44\ud55c \ud68c\uc218 \uacc4\ud68d\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc5ec\ub7ec \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uac78\uccd0 \ub098\ub204\ub294 \uc774\uc720<\/h3>\n<p>\uc794\uc561\uc774 \ud06c\uba74 \ud55c \ud574\uc5d0 \uc815\ub9ac\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uc7ac\uc6d0\ubcc4\ub85c \uac1c\uc778 \ub2e8\uacc4\uc758 \ubd80\ub2f4\uc774 \ub2e4\ub974\uac8c \ub530\ub77c\uc624\ubbc0\ub85c, \ud3c9\uac00 \uae30\uc900\uc2dc\uc810\uc744 \ubaa9\ud45c\ub85c \uc5ed\uc0b0\ud574 \uc5ec\ub7ec \ud574\uc5d0 \uac78\uccd0 \uc7ac\uc6d0\uc744 \uc11e\ub294 \ud3b8\uc774 \uc2e4\uc775\uc774 \ud07d\ub2c8\ub2e4. \uc7ac\uc6d0\ubcc4 \uc131\uaca9 \ube44\uad50\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/gajigeupgeum-jeongri-sunseo\/\">\uac00\uc9c0\uae09\uae08, \uc65c \uac1a\uc9c0 \uc54a\uc73c\uba74 \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uac00<\/a>\uc5d0\uc11c \ub530\ub85c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uac00<\/h2>\n<p>\uc2b9\uacc4 \uc77c\uc815\uc774 \uc5bc\ub9c8\ub098 \ub0a8\uc558\ub294\uc9c0\uac00 \uc21c\uc11c\ub97c \uc815\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\uc0c1\ud669<\/th>\n<th>\uba3c\uc800 \ud655\uc778\ud560 \uac83<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>A. \uc2b9\uacc4 \uc77c\uc815\uc774 3\ub144 \uc774\uc0c1 \ub0a8\uc740 \uacbd\uc6b0<\/strong><\/td>\n<td>\uc544\uc9c1 \uc2dc\uc810\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc74c<\/td>\n<td>\ud3c9\uac00 \uae30\uc900\uc2dc\uc810\uc744 \ubaa9\ud45c\ub85c \uc794\uc561 \ubd84\ud560 \uacc4\ud68d. \uc5ec\ub7ec \uc7ac\uc6d0\uc744 \uc11e\uc744 \uc5ec\uc9c0\uac00 \uc788\uc74c<\/td>\n<\/tr>\n<tr>\n<td><strong>B. \uc2b9\uacc4\uac00 1\ub144 \ub0b4\ub85c \uc784\ubc15\ud55c \uacbd\uc6b0<\/strong><\/td>\n<td>\uc99d\uc5ec\u00b7\uc591\ub3c4 \uc77c\uc815\uc774 \uc7a1\ud600 \uc788\uc74c<\/td>\n<td>\ud3c9\uac00\uc561\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc740 \uc774\ubbf8 \uc0c1\ub2f9 \ubd80\ubd84 \ud655\uc815. \uce5c\uc871 \uc2b9\uacc4\uba74 \uc775\uae08\uc0b0\uc785\uc740 \uc624\uc9c0 \uc54a\uc73c\ub2c8 \ud3c9\uac00\uae30\uc900\uc77c \uc804 \uac10\uc561 \uc5ec\uc9c0\uc640 \uc2b9\uacc4 \ud6c4 \uc778\uc815\uc774\uc790 \ubd80\ub2f4\uc744 \ud655\uc778<\/td>\n<\/tr>\n<tr>\n<td><strong>C. \ub300\ud45c \uc720\uace0 \uac00\ub2a5\uc131\uc744 \ub300\ube44\ud558\ub294 \uacbd\uc6b0<\/strong><\/td>\n<td>\uace0\ub839\uc774\uac70\ub098 \uac74\uac15 \ubb38\uc81c\uac00 \uc788\uc74c<\/td>\n<td>\uc0c1\uc18d\uc778\uc774 \uc9c0\uac8c \ub420 \ucc44\ubb34 \uaddc\ubaa8 \ud655\uc778. \uc0c1\uc18d\uc138 \uc7ac\uc6d0\uacfc \ud568\uaed8 \uacc4\uc0b0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u00b7 \uc2b9\uacc4 \uc804 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p><strong>\uc77c\uc815\uc774 \ub0a8\uc740 A\uc720\ud615\uc774\ub77c\uba74<\/strong>, \ud3c9\uac00 \uae30\uc900\uc2dc\uc810\uc744 \ubaa9\ud45c\ub85c \uc5ed\uc0b0\ud558\ub294 \ud3b8\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \uc794\uc561\uc744 \uc5ec\ub7ec \ud574\uc5d0 \ub098\ub220 \uc904\uc774\uba74 \uac1c\uc778 \ub2e8\uacc4\uc758 \ubd80\ub2f4\ub3c4 \ubd84\uc0b0\ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uc2b9\uacc4\uac00 \uc784\ubc15\ud55c B\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc2b9\uacc4 \uc644\ub8cc\uc77c\uc774 \uc544\ub2c8\ub77c \ud3c9\uac00\uae30\uc900\uc77c\uc744 \uae30\ud55c\uc73c\ub85c \uc7a1\uc544\uc57c \ud569\ub2c8\ub2e4. \uce5c\uc871 \uc2b9\uacc4\ub294 \uad00\uacc4\uac00 \uc774\uc5b4\uc838 \uc775\uae08\uc0b0\uc785\uc774 \uc624\uc9c0 \uc54a\uace0, \ub0a8\uc740 \uc794\uc561\uc740 \ud3c9\uac00\uc561\uacfc \uc778\uc815\uc774\uc790\ub85c \uacc4\uc18d \ub530\ub77c\uc635\ub2c8\ub2e4.<\/p>\n<p><strong>\uc720\uace0\ub97c \ub300\ube44\ud558\ub294 C\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc0c1\uc18d\uc778\uc774 \uc9c0\uac8c \ub420 \ucc44\ubb34\ub97c \uc0c1\uc18d\uc138 \uc7ac\uc6d0 \uacc4\uc0b0\uc5d0 \ub123\uace0, \uc0c1\uc18d\uc778\uc774 \uadf8 \ucc44\ubb34\ub97c \uc774\uc5b4\ubc1b\uc544 \uac1a\ub294\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc790\ub8cc\ub85c \ub0a8\uaca8\uc57c \ud569\ub2c8\ub2e4. \ub300\ud45c \uc0ac\ub9dd\uc740 \ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc0ac\uac74\uc774\ub77c \uadf8 \uc790\ub8cc\uac00 \uc5c6\uc73c\uba74 \ubbf8\ud68c\uc218 \uc794\uc561\uc774 \uadf8 \ud574 \uc775\uae08\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc2b9\uacc4\ub098 \uc0c1\uc18d \uc77c\uc815\uc774 \uc7a1\ud600 \uc788\ub2e4\uba74 \uc815\ub9ac \ubc29\ubc95\uc744 \uace0\ub974\uae30 \uc804\uc5d0 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc794\uc561\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \uc5bc\ub9c8\ub85c \ubc18\uc601\ub418\ub294\uc9c0 \uacc4\uc0b0\ud574 \uc5ed\uc0b0 \uc77c\uc815\uc744 \ud568\uaed8 \uc138\uc6cc \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">\uc2b9\uacc4 \uc804 \uac00\uc9c0\uae09\uae08 \uc815\ub9ac \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>\uac00\uc9c0\uae09\uae08\uc774 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc5d0 \uc5bc\ub9c8\ub098 \ubc18\uc601\ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uc21c\uc790\uc0b0\uac00\uc561\uc740 \ud3c9\uac00\uae30\uc900\uc77c \ud604\uc7ac \ubc95\uc778\uc758 \uc790\uc0b0\uc744 \uc0c1\uc99d\ubc95 \u00a760\ubd80\ud130 \u00a766\uae4c\uc9c0\uc5d0 \ub530\ub77c \ud3c9\uac00\ud55c \uac00\uc561\uc5d0\uc11c \ubd80\ucc44\ub97c \ube80 \uae08\uc561\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a755\u2460). \ub300\ud45c\uc5d0 \ub300\ud55c \ub300\uc5ec\uae08 \ucc44\uad8c\ub3c4 \ubc95\uc778\uc758 \uc790\uc0b0\uc774\ubbc0\ub85c \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uc794\uc561\uc774 \uadf8 \uae08\uc561\ub300\ub85c \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc778\uc815\uc774\uc790\ub3c4 \ud3c9\uac00\uc5d0 \uc601\ud5a5\uc744 \uc8fc\ub098\uc694?<\/strong><\/summary>\n<p>\uc778\uc815\uc774\uc790\ub294 \ubc95\uc778\uc758 \uc775\uae08\uc5d0 \uc0b0\uc785\ub418\uc5b4 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc744 \uc62c\ub9bd\ub2c8\ub2e4. \ube44\uc0c1\uc7a5\uc8fc\uc2dd \ud3c9\uac00\uc5d0\uc11c \uc21c\uc190\uc775\uac00\uce58\ub294 \uadf8 \uc18c\ub4dd\uc744 \uae30\ucd08\ub85c \uc0b0\uc815\ub418\ubbc0\ub85c \ud568\uaed8 \uc62c\ub77c\uac11\ub2c8\ub2e4. \uc21c\uc790\uc0b0\uac00\uc561\uacfc \uc21c\uc190\uc775\uac00\uce58 \ub450 \uacbd\ub85c \ubaa8\ub450\uc5d0 \uc601\ud5a5\uc744 \uc90d\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc2b9\uacc4 \uc9c1\uc804\uc5d0 \uc815\ub9ac\ud558\uba74 \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\ud3c9\uac00\uc561\uc740 \uc774\ubbf8 \ud655\uc815\ub429\ub2c8\ub2e4. \uc790\ub140 \uc2b9\uacc4\ub77c\uba74 \uc2b9\uacc4 \ub4a4\uc5d0\ub3c4 \ud2b9\uc218\uad00\uacc4\uac00 \uc774\uc5b4\uc838 \uc775\uae08\uc0b0\uc785 \uae30\ud55c \uc790\uccb4\uac00 \uc624\uc9c0 \uc54a\uace0, \uc794\uc561\uacfc \uc778\uc815\uc774\uc790\ub294 \uadf8\ub300\ub85c \ub0a8\uc2b5\ub2c8\ub2e4. \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \ub0ae\ucd94\ub824\uba74 \uc99d\uc5ec\uc77c\uc774\ub098 \uc0c1\uc18d\uac1c\uc2dc\uc77c \uac19\uc740 \ud3c9\uac00\uae30\uc900\uc77c \uc774\uc804\uc5d0 \uc794\uc561\uc774 \uc904\uc5b4 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ub300\ud45c\uac00 \uc0ac\ub9dd\ud558\uba74 \uac00\uc9c0\uae09\uae08\uc740 \uc5c6\uc5b4\uc9c0\ub098\uc694?<\/strong><\/summary>\n<p>\uc5c6\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc774 \ubc1b\uc744 \ucc44\uad8c\uc740 \uadf8\ub300\ub85c \ub0a8\uace0, \ub418\ub808 \uc0c1\uc18d\uc778\uc774 \uadf8 \ucc44\ubb34\ub97c \uc2b9\uacc4\ud569\ub2c8\ub2e4. \uc0c1\uc18d\ubc1b\ub294 \uc8fc\uc2dd\ub3c4 \uadf8 \ucc44\uad8c\uc744 \uc790\uc0b0\uc73c\ub85c \ud488\uc740 \uac12\uc73c\ub85c \ud3c9\uac00\ub418\ubbc0\ub85c, \uc0c1\uc18d\uc778\uc740 \uc790\uc2e0\uc774 \uac1a\uc544\uc57c \ud560 \ucc44\ubb34\uac00 \ubc18\uc601\ub41c \uac12\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc0c1\uc18d\ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc2b9\uacc4\uac00 \ub05d\ub098\uba74 \uc794\uc561\uc740 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 9\ud638 \uac00\ubaa9\uc5d0 \ub530\ub77c \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ub418\ub294 \ub0a0\uae4c\uc9c0 \ud68c\uc218\ud558\uc9c0 \uc54a\uc740 \uac00\uc9c0\uae09\uae08\ub4f1\uc740 \ubc95\uc778\uc758 \uc218\uc775\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\ub140 \uc2b9\uacc4\uac00 \ub05d\ub098\ub3c4 \ubd80\ubaa8\ub294 \ube44\uc18c\uc561\uc8fc\uc8fc\uc778 \uc790\ub140\uc758 \uce5c\uc871\uc774\ub77c \ud2b9\uc218\uad00\uacc4\uac00 \uc774\uc5b4\uc9c0\ubbc0\ub85c(\uc2dc\ud589\ub839 \u00a72\u24672\ud638) \uadf8 \uc2dc\uc810\uc5d0 \uc775\uae08\uc0b0\uc785\uc774 \uc77c\uc5b4\ub098\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc794\uc561\uc740 \ucc44\uad8c\uc73c\ub85c \ub0a8\uc544 \uc778\uc815\uc774\uc790\uac00 \uacc4\uc18d \ubd99\uace0, \uc81c3\uc790 \ub9e4\uac01\u00b7\ud3d0\uc5c5\u00b7\ub300\ud45c \uc0ac\ub9dd\ucc98\ub7fc \uad00\uacc4\uac00 \ubaa8\ub450 \ub04a\uae38 \ub54c \ud55c\uaebc\ubc88\uc5d0 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ud68c\uc218\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uacbd\uc6b0\uac00 \uc788\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \u00a76\uc7582\uac00 \ub124 \uac00\uc9c0\ub97c \uc5f4\uac70\ud569\ub2c8\ub2e4. \uc7c1\uc1a1\uc73c\ub85c \ud68c\uc218\uac00 \ubd88\uac00\ub2a5\ud55c \uacbd\uc6b0, \ub2f4\ubcf4 \uc81c\uacf5\uc774\ub098 \uac15\uc81c\uc9d1\ud589\uc73c\ub85c \ucc44\uad8c\uc744 \ud655\ubcf4\ud55c \uacbd\uc6b0, \uc0c1\uacc4\ud560 \uc218 \uc788\ub294 \ucc44\ubb34\ub97c \ubcf4\uc720\ud55c \uacbd\uc6b0, \uadf8 \ubc16\uc5d0 \uc774\uc640 \ube44\uc2b7\ud55c \uc0ac\uc720\ub85c \ud68c\uc218\ud558\uc9c0 \uc54a\ub294 \uac83\uc774 \uc815\ub2f9\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\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\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a754\u2460\u00b7\u2463(\ube44\uc0c1\uc7a5\uc8fc\uc2dd\uc758 \uac00\uc911\ud3c9\uade0 \ud3c9\uac00\u00b7\uc21c\uc790\uc0b0\uac00\uce58 \ud3c9\uac00 \uc0ac\uc720) \u00b7 \u00a755\u2460(\uc21c\uc790\uc0b0\uac00\uc561\uc758 \uacc4\uc0b0\ubc29\ubc95) \u00b7 \uc0c1\uc99d\ubc95 \u00a760~\u00a766(\ud3c9\uac00)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a711 9\ud638 \uac00\ubaa9(\ud2b9\uc218\uad00\uacc4 \uc18c\uba78 \uc2dc \ubbf8\ud68c\uc218 \uac00\uc9c0\uae09\uae08\ub4f1\uc758 \uc775\uae08\uc0b0\uc785) \u00b7 \u00a72\u2467(\ud2b9\uc218\uad00\uacc4\uc778\uc758 \ubc94\uc704 \u2014 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc790\u00b7\ube44\uc18c\uc561\uc8fc\uc8fc\u00b7\uc784\uc9c1\uc6d0\uacfc \uadf8 \uce5c\uc871)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a752\u2460\u00b7\uc2dc\ud589\ub839 \u00a788\u24606\ud638\u00b7\u00a789\u2462(\uac00\uc9c0\uae09\uae08 \uc778\uc815\uc774\uc790\uc758 \uc775\uae08\uc0b0\uc785\uacfc \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc801\uc6a9) \u00b7 \uc2dc\ud589\uaddc\uce59 \u00a743\u2461(\ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728 \uc5f0 4.6%)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \u00a76\uc7582(\uac00\uc9c0\uae09\uae08\uc758 \uc775\uae08\uc0b0\uc785 \ubc30\uc81c \uc0ac\uc720 4\ud638) \u00b7 \uad6d\uc138\uccad \ud574\uc11d \ubc95\uc778\uc138\uacfc-900(2010-10-01, \ub300\ud45c\uc774\uc0ac \uc0ac\ub9dd\uc73c\ub85c \ud2b9\uc218\uad00\uacc4\uac00 \uc18c\uba78\ud55c \uacbd\uc6b0\uc758 \uc18c\ub4dd\ucc98\ubd84\uacfc \uc0c1\uc18d\uc778 \uc2b9\uacc4 \uc2dc \uc815\ub2f9\ud55c \uc0ac\uc720)<\/li>\n<li>\uad00\ub828 \uae00 \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/gajigeupgeum-jeongri-sunseo\/\">\uac00\uc9c0\uae09\uae08, \uc65c \uac1a\uc9c0 \uc54a\uc73c\uba74 \ub9e4\ub144 \ub298\uc5b4\ub098\ub294\uac00<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/unlisted-stock-supplementary-valuation\/\">\ube44\uc0c1\uc7a5\uc8fc\uc2dd \ubcf4\ucda9\uc801 \ud3c9\uac00, \uc21c\uc190\uc775\u00b7\uc21c\uc790\uc0b0\uac00\uce58 \uacc4\uc0b0\ubc95<\/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. \uacc4\uc0b0 \uc608\uc2dc\ub294 \uc794\uc561\uc774 \uc0ac\uc5c5\uc5f0\ub3c4 \ub0b4\ub0b4 \ub3d9\uc77c\ud558\uace0 \ub2f9\uc88c\ub300\ucd9c\uc774\uc790\uc728\uc774 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\ub85c \ub2e8\uc21c\ud654\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc815\ub9ac\ud558\uc9c0 \uc54a\uc740 \uac00\uc9c0\uae09\uae08\uc740 \ubc95\uc778\uc758 \ucc44\uad8c\uc73c\ub85c \ub0a8\uc544 \uc21c\uc790\uc0b0\uac00\uc561\uc5d0 \uadf8\ub300\ub85c \ub354\ud574\uc9c0\uace0, \uc21c\uc190\uc775\uac00\uce58\uc640\uc758 \uac00\uc911\ud3c9\uade0\uc744 \uac70\uccd0 \uc2b9\uacc4\u00b7\uc0c1\uc18d \uc2dc\uc810\uc758 \uc8fc\uc2dd \ud3c9\uac00\uc561\uc744 \uc62c\ub9bd\ub2c8\ub2e4. \uc2b9\uacc4 \uc644\ub8cc\uac00 \uc544\ub2c8\ub77c \ud3c9\uac00\uae30\uc900\uc77c\uc774 \uc2e4\uc81c \uae30\ud55c\uc785\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":5941,"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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