{"id":5553,"date":"2026-09-16T09:30:00","date_gmt":"2026-09-16T00:30:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5553"},"modified":"2026-10-14T16:35:02","modified_gmt":"2026-10-14T07:35:02","slug":"beobin-cheongsan-sodeuk","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/beobin-cheongsan-sodeuk\/","title":{"rendered":"\ubc95\uc778 \uccad\uc0b0\uc18c\ub4dd, \uc774\uc6d4\uacb0\uc190\uae08 \uc0c1\uacc4\ub294 \uc789\uc5ec\uae08\uc774 \ud55c\ub3c4\uc785\ub2c8\ub2e4"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc774\uc6d4\uacb0\uc190\uae08 \uc0c1\uacc4\ub294 \uccad\uc0b0\uc18c\ub4dd\uc744 \uc904\uc5ec \uc8fc\uc9c0 \uc54a\uace0, \uc0c1\uacc4\uc561\uc774 \ucee4\uc9c8\uc218\ub85d \uccad\uc0b0\uc18c\ub4dd\ub3c4 \ub418\ub808 \ucee4\uc9c0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uccad\uc0b0\uc18c\ub4dd\uc740 \uc794\uc5ec\uc7ac\uc0b0 \uac00\uc561\uc5d0\uc11c \uc790\uae30\uc790\ubcf8 \ucd1d\uc561\uc744 \ube80 \uae08\uc561\uc774\uace0, \uc774\uc6d4\uacb0\uc190\uae08\uc740 \uadf8 \uacf5\uc81c\ud56d\ubaa9\uc778 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc5d0\uc11c \uc0c1\uacc4\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc789\uc5ec\uae08 \uae08\uc561\uc744 \ub118\ub294 \ucd08\uacfc\ubd84\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\ub294 \u00a779\u2463 \ub2e8\uc11c\uac00 \uadf8 \uc99d\uac00\uc758 \uc0c1\ud55c\uc774 \ub429\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\uacc4\uc0b0 \uad6c\uc870<\/strong><\/p>\n<ul>\n<li><strong>\uccad\uc0b0\uc18c\ub4dd<\/strong> = \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561 \u2212 \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561(\uc790\ubcf8\uae08\u00b7\ucd9c\uc790\uae08 + \uc789\uc5ec\uae08)(\ubc95\uc778\uc138\ubc95 \u00a779\u2460)<\/li>\n<li><strong>\uc774\uc6d4\uacb0\uc190\uae08 \uc0c1\uacc4<\/strong> \u2014 \uc790\uae30\uc790\ubcf8 \ucd1d\uc561\uc5d0\uc11c \uc0c1\uacc4\ud558\ub418 <strong>\uc789\uc5ec\uae08 \uae08\uc561\uc744 \ucd08\uacfc\ud558\uc9c0 \ubabb\ud558\uace0, \ucd08\uacfc\ubd84\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4<\/strong>(\u00a779\u2463 \ub2e8\uc11c). <strong>\uc0c1\uacc4\ub294 \uacf5\uc81c\ud56d\ubaa9\uc744 \uc904\uc774\ub294 \uac83\uc774\uc5b4\uc11c \uccad\uc0b0\uc18c\ub4dd\uc744 \ub298\ub9ac\uace0, \uc774 \ud55c\ub3c4\uac00 \uadf8 \uc99d\uac00\ub97c \ub9c9\uc2b5\ub2c8\ub2e4.<\/strong><\/li>\n<li><strong>2\ub144 \ub8f0<\/strong> \u2014 \ud574\uc0b0\ub4f1\uae30\uc77c \uc804 2\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uae08\uc5d0 \uc804\uc785\ud55c \uc789\uc5ec\uae08\uc740 \uc804\uc785\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubcf4\uace0 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\u00a779\u2464)<\/li>\n<li><strong>\uc138\uc728<\/strong> \u2014 \uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc774 \uadf8\ub300\ub85c \uacfc\uc138\ud45c\uc900\uc774 \ub418\uace0, \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uacfc \uac19\uc740 \u00a755\u2460 \uc138\uc728\ud45c\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4(\u00a777\u00b7\u00a783)<\/li>\n<\/ul>\n<p><strong>\uc2e0\uace0<\/strong><\/p>\n<ul>\n<li>\uc794\uc5ec\uc7ac\uc0b0\uac00\uc561 \ud655\uc815\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 <strong>3\uac1c\uc6d4<\/strong> \uc774\ub0b4\uc5d0 \uc2e0\uace0\ud569\ub2c8\ub2e4(\u00a784\u24601\ud638)<\/li>\n<li>\ud655\uc815 \uc804\uc5d0 \uc794\uc5ec\uc7ac\uc0b0 \uc77c\ubd80\ub97c \ubd84\ubc30\ud558\uac70\ub098 \ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \uac00\uc561\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc73c\uba74, \uadf8\ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 <strong>1\uac1c\uc6d4<\/strong> \uc774\ub0b4\uc5d0 \uc911\uac04\uc2e0\uace0\ub97c \uba3c\uc800 \ud569\ub2c8\ub2e4(\u00a785\u2460)<\/li>\n<li>\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \ub0a9\ubd80\uc758\ubb34\uac00 \uc788\ub294 \ubc95\uc778\uc740 <strong>\uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc774 \uc5c6\uc5b4\ub3c4 \uc2e0\uace0 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4<\/strong>(\u00a784\u2460\u2462)<\/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 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>\uc0ac\uc5c5\uc744 \uc811\uae30\ub85c \ud558\uace0 <strong>\ubc95\uc778 \uc815\ub9ac \uc808\ucc28<\/strong>\ub97c \uc900\ube44\ud558\ub294 \ub300\ud45c<\/li>\n<li>\ub204\uc801 \uacb0\uc190\uc774 \ud070\ub370 <strong>\uccad\uc0b0\uc18c\ub4dd \uacc4\uc0b0\uc5d0\uc11c \uadf8 \uacb0\uc190\uc774 \uc5b4\ub5bb\uac8c \uc791\uc6a9\ud558\ub294\uc9c0<\/strong> \ud655\uc778\ud574\uc57c \ud558\ub294 \uc624\ub108<\/li>\n<li>\ud574\uc0b0\ub4f1\uae30 \uc804\uc5d0 <strong>\ubb34\uc0c1\uc99d\uc790\ub098 \uc790\ubcf8\uc804\uc785<\/strong>\uc744 \uac80\ud1a0 \uc911\uc778 \uc2e4\ubb34 \ub2f4\ub2f9\uc790<\/li>\n<\/ul>\n<\/div>\n<p>\ubc95\uc778\uc744 \uc815\ub9ac\ud560 \ub54c \uc138\uae08 \uacc4\uc0b0\uc740 \ud3c9\uc0c1\uc2dc\uc640 \uad6c\uc870\uac00 \ub2e4\ub985\ub2c8\ub2e4. \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c <strong>\ud68c\uc0ac\uc5d0 \ub0a8\uc740 \uc7ac\uc0b0\uacfc \uc8fc\uc8fc\uac00 \ub123\uc740 \uc790\ubcf8\uc744 \ube44\uad50\ud558\ub294 \ubc29\uc2dd<\/strong>\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \ub204\uc801 \uacb0\uc190\uc774 \ud070 \ubc95\uc778\uc774\ub77c\ub3c4 \uccad\uc0b0\uc18c\ub4dd\uc774 \ud06c\uac8c \ub098\uc624\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uc794\uc5ec\uc7ac\uc0b0\uacfc \uc790\uae30\uc790\ubcf8\uc744 \uc5b4\ub5bb\uac8c \ub193\uace0 \ube7c\ub294\uc9c0 \uc2e4\uc81c \uc22b\uc790\ub97c \ub123\uc5b4 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc778\uc138\uc640 \ubcc4\ub3c4\ub85c \uc794\uc5ec\uc7ac\uc0b0\uc744 \ubd84\ubc30\ubc1b\ub294 \uc8fc\uc8fc\uc5d0\uac8c \ubd99\ub294 \uc758\uc81c\ubc30\ub2f9 \uacfc\uc138\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/janyeojaesan-uijebaedang\/\">\uccad\uc0b0 \uc794\uc5ec\uc7ac\uc0b0 \ubd84\ubc30\uc640 \uc8fc\uc8fc\uc758 \uc758\uc81c\ubc30\ub2f9<\/a>\uc5d0\uc11c \ub530\ub85c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uccad\uc0b0\uc18c\ub4dd\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub294\uac00<\/h2>\n<p>\ub0a8\uc740 \uc7ac\uc0b0\uc5d0\uc11c \uc8fc\uc8fc\uac00 \ub123\uc740 \uc790\ubcf8\uc744 \ube8d\ub2c8\ub2e4. \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uacfc \uacc4\uc0b0 \ucd95\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h3>\ubc95\uc778\uc138\ubc95 \u00a779\u2460\uc758 \uc0b0\uc2dd<\/h3>\n<p>\ub0b4\uad6d\ubc95\uc778\uc774 \ud574\uc0b0\ud55c \uacbd\uc6b0 \uccad\uc0b0\uc18c\ub4dd\uc758 \uae08\uc561\uc740 \uadf8 \ubc95\uc778\uc758 \ud574\uc0b0\uc5d0 \uc758\ud55c <strong>\uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0\uc11c \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac\uc758 \uc790\ubcf8\uae08 \ub610\ub294 \ucd9c\uc790\uae08\uacfc \uc789\uc5ec\uae08\uc758 \ud569\uacc4\uc561<\/strong>\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc870\ubb38\uc740 \uc774 \ud569\uacc4\uc561\uc744 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc774\ub77c\uace0 \ubd80\ub985\ub2c8\ub2e4. \ud569\ubcd1\uc774\ub098 \ubd84\ud560\uc5d0 \uc758\ud55c \ud574\uc0b0\uc740 \ubcc4\ub3c4 \uaddc\uc815\uc73c\ub85c \uac11\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \u00a779\u2460<\/strong> \u00b7 \ud574\uc0b0\uc5d0 \uc758\ud55c \uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc758 \uacc4\uc0b0<\/summary>\n<p>&#8220;\ub0b4\uad6d\ubc95\uc778\uc774 \ud574\uc0b0(\ud569\ubcd1\uc774\ub098 \ubd84\ud560\uc5d0 \uc758\ud55c \ud574\uc0b0\uc740 \uc81c\uc678\ud55c\ub2e4)\ud55c \uacbd\uc6b0 \uadf8 \uccad\uc0b0\uc18c\ub4dd\uc758 \uae08\uc561\uc740 \uadf8 \ubc95\uc778\uc758 \ud574\uc0b0\uc5d0 \uc758\ud55c \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0\uc11c \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac\uc758 \uc790\ubcf8\uae08 \ub610\ub294 \ucd9c\uc790\uae08\uacfc \uc789\uc5ec\uae08\uc758 \ud569\uacc4\uc561(\uc774\ud558 &#8216;\uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561&#8217;\uc774\ub77c \ud55c\ub2e4)\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc73c\ub85c \ud55c\ub2e4.&#8221;<\/p>\n<\/details>\n<\/div>\n<h3>\uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc740 \uc790\uc0b0\ucd1d\uc561\uc5d0\uc11c \ubd80\ucc44\ucd1d\uc561\uc744 \ube80 \uae08\uc561\uc774\ub2e4<\/h3>\n<p>\uc0b0\uc2dd\uc758 \ucd9c\ubc1c\uc810\uc778 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc740 <strong>\uc790\uc0b0\ucd1d\uc561\uc5d0\uc11c \ubd80\ucc44\ucd1d\uc561\uc744 \uacf5\uc81c\ud55c \uae08\uc561<\/strong>\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a7122\u2460). \uc790\uc0b0\ucd1d\uc561\uc740 \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \uc790\uc0b0\uc758 \ud569\uacc4\uc561\uc774\uc9c0\ub9cc, \ucc98\ubd84\ud558\uac70\ub098 \ud68c\uc218\ud574\uc57c \ud558\ub294 \uc790\uc0b0\uc740 \ud3c9\uac00 \uc2dc\uc810\uc774 \ub530\ub85c \uc815\ud574\uc838 \uc788\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a7122\u2461).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc790\uc0b0\uc758 \ucc98\ub9ac<\/th>\n<th>\uc790\uc0b0\ucd1d\uc561\uc5d0 \ub123\ub294 \uae08\uc561<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \ubcf4\uc720\ud55c \uc790\uc0b0<\/td>\n<td>\ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac\uc758 \ud569\uacc4\uc561<\/td>\n<td>\uc2dc\ud589\ub839 \u00a7122\u2461 \ubcf8\ubb38<\/td>\n<\/tr>\n<tr>\n<td>\ucd94\uc2ec\ud560 \ucc44\uad8c\u00b7\ud658\uac00\ucc98\ubd84\ud560 \uc790\uc0b0<\/td>\n<td><strong>\ucd94\uc2ec \ub610\ub294 \ud658\uac00\ucc98\ubd84\ud55c \ub0a0 \ud604\uc7ac\uc758 \uae08\uc561<\/strong><\/td>\n<td>\uc2dc\ud589\ub839 \u00a7122\u24611\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ucd94\uc2ec\u00b7\ud658\uac00\ucc98\ubd84 \uc804\uc5d0 \uc8fc\uc8fc\uc5d0\uac8c \ubd84\ubc30\ud55c \uc790\uc0b0<\/td>\n<td><strong>\ubd84\ubc30\ud55c \ub0a0 \ud604\uc7ac\uc758 \uc2dc\uac00<\/strong>\ub85c \ud3c9\uac00\ud55c \uae08\uc561<\/td>\n<td>\uc2dc\ud589\ub839 \u00a7122\u24612\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc7a5\ubd80\uac00\uac00 \ub0ae\uc740 \ubd80\ub3d9\uc0b0\uc744 \ucc98\ubd84\ud558\uac70\ub098 \ucc98\ubd84 \uc804\uc5d0 \uc8fc\uc8fc\uc5d0\uac8c \ud604\ubb3c\ub85c \ub118\uae30\uba74, \uc7a5\ubd80\uac00\uac00 \uc544\ub2c8\ub77c \ucc98\ubd84\uac00\uc561\uc774\ub098 \ubd84\ubc30\uc77c \uc2dc\uac00\uac00 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc7a5\ubd80\uc0c1 \uacb0\uc190\uc774 \ud070 \ubc95\uc778\ub3c4 \uc790\uc0b0\uc758 \uc2dc\uac00\uac00 \uc7a5\ubd80\uac00\ub97c \ub118\uc73c\uba74 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc774 \ucee4\uc9c0\uace0, \uadf8 \uac00\uc561\uc774 \uc0c1\uacc4 \ud6c4 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc744 \ub118\uc73c\uba74 \ub118\ub294 \ub9cc\ud07c \uccad\uc0b0\uc18c\ub4dd\uc774 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<h3>\ud658\uae09\uc138\uc561\uc740 \uc790\uae30\uc790\ubcf8\uc5d0 \uac00\uc0b0\ub41c\ub2e4<\/h3>\n<p>\uccad\uc0b0\uae30\uac04\uc5d0 \uad6d\uc138\uae30\ubcf8\ubc95\uc5d0 \ub530\ub77c \ud658\uae09\ub418\ub294 \ubc95\uc778\uc138\uc561\uc774 \uc788\uc73c\uba74 \uadf8\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uae08\uc561\uc744 \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc5d0 \uac00\uc0b0\ud569\ub2c8\ub2e4(\u00a779\u2462). \uacf5\uc81c \ud56d\ubaa9\uc774 \ub298\uc5b4\ub098\ubbc0\ub85c \uccad\uc0b0\uc18c\ub4dd\uc774 \uc904\uc5b4\ub4dc\ub294 \ubc29\ud5a5\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc774\uc6d4\uacb0\uc190\uae08 \uc0c1\uacc4\ub294 \uccad\uc0b0\uc18c\ub4dd\uc744 \uc904\uc774\ub294\uac00<\/h2>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc0c1\uacc4\ub294 \uacf5\uc81c\ud56d\ubaa9\uc778 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc744 \uc904\uc774\ubbc0\ub85c \uccad\uc0b0\uc18c\ub4dd\uc744 \uc624\ud788\ub824 \ub298\ub9ac\uace0, \uc789\uc5ec\uae08 \uae08\uc561\uc744 \ub118\ub294 \ucd08\uacfc\ubd84\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\ub294 \ub2e8\uc11c\uac00 \uadf8 \uc99d\uac00\ub97c \ub9c9\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud604\uc7a5\uc5d0\uc11c \ub193\uce58\uae30 \uc26c\uc6b4 \uc7c1\uc810\uc774 \uc5ec\uae30\uc785\ub2c8\ub2e4. \uacb0\uc190\uc774 \ud06c\ub2e4\uace0 \ub35c\ucee5 \uc548\uc2ec\ud560 \uc790\ub9ac\uac00 \uc544\ub2c8\uace0, \uc790\uae30\uc790\ubcf8 \ud310\ub2e8\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<h3>\u00a779\u2463 \ub2e8\uc11c\uc758 \ud55c\ub3c4<\/h3>\n<p>\ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uc788\uc73c\uba74 \uadf8 \uc774\uc6d4\uacb0\uc190\uae08\uc740 \uadf8\ub0a0 \ud604\uc7ac \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc5d0\uc11c \uadf8\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uae08\uc561\uacfc \uc0c1\uacc4\ud569\ub2c8\ub2e4. <strong>\ub2e4\ub9cc \uc0c1\uacc4\ud558\ub294 \uc774\uc6d4\uacb0\uc190\uae08\uc758 \uae08\uc561\uc740 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561 \uc911 \uc789\uc5ec\uae08\uc758 \uae08\uc561\uc744 \ucd08\uacfc\ud558\uc9c0 \ubabb\ud558\uba70, \ucd08\uacfc\ud558\ub294 \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \uc774\uc6d4\uacb0\uc190\uae08\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4.<\/strong><\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_cheongsan_gyesan-r2.png\" alt=\"\uc794\uc5ec\uc7ac\uc0b0 10\uc5b5\uc5d0\uc11c \uc774\uc6d4\uacb0\uc190\uae08\uc744 \uc789\uc5ec\uae08 3\uc5b5 \ud55c\ub3c4\ub85c \uc0c1\uacc4\ud574 \uacf5\uc81c\ub418\ub294 \uc790\uae30\uc790\ubcf8\uc774 4\uc5b5\uc5d0\uc11c 1\uc5b5\uc73c\ub85c \uc904\uace0 \uccad\uc0b0\uc18c\ub4dd\uc774 9\uc5b5\uc774 \ub418\ub294 \uacc4\uc0b0\" class=\"wp-image-6301\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_cheongsan_gyesan-r2.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_cheongsan_gyesan-r2-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_cheongsan_gyesan-r2-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_cheongsan_gyesan-r2-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc0c1\uacc4 \ud3ed\uc740 \uc789\uc5ec\uae08 \uaddc\ubaa8\uac00 \uc815\ud558\uace0, \uc0c1\uacc4 \ud3ed\uc774 \ucee4\uc9c8\uc218\ub85d \uacf5\uc81c\ub418\ub294 \uc790\uae30\uc790\ubcf8\uc774 \uc904\uc5b4 \uccad\uc0b0\uc18c\ub4dd\uc740 \ucee4\uc9d1\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uacc4\uc0b0 \uc608\uc2dc \u2014 \uacb0\uc190\uae08\uc774 \uc789\uc5ec\uae08\ubcf4\ub2e4 \ud070 \uacbd\uc6b0<\/h3>\n<p>\uc794\uc5ec\uc7ac\uc0b0 10\uc5b5 \uc6d0, \uc790\ubcf8\uae08 1\uc5b5 \uc6d0, \uc789\uc5ec\uae08 3\uc5b5 \uc6d0, \uc774\uc6d4\uacb0\uc190\uae08 5\uc5b5 \uc6d0\uc778 \ubc95\uc778\uc744 \ub193\uace0 \uacc4\uc0b0\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uae08\uc561<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561<\/td>\n<td>1,000,000,000\uc6d0<\/td>\n<td>\u00a779\u2460<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561<\/td>\n<td>400,000,000\uc6d0<\/td>\n<td>\uc790\ubcf8\uae08 1\uc5b5 + \uc789\uc5ec\uae08 3\uc5b5<\/td>\n<\/tr>\n<tr>\n<td>\uc774\uc6d4\uacb0\uc190\uae08<\/td>\n<td>500,000,000\uc6d0<\/td>\n<td>\ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uacc4 \uac00\ub2a5 \uae08\uc561<\/td>\n<td><strong>300,000,000\uc6d0<\/strong><\/td>\n<td>\uc789\uc5ec\uae08 3\uc5b5 \ud55c\ub3c4(\u00a779\u2463 \ub2e8\uc11c)<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uba78\ud558\ub294 \uc774\uc6d4\uacb0\uc190\uae08<\/td>\n<td><strong>200,000,000\uc6d0<\/strong><\/td>\n<td>\ucd08\uacfc\ubd84\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubd04<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uacc4 \ud6c4 \uc790\uae30\uc790\ubcf8<\/td>\n<td>100,000,000\uc6d0<\/td>\n<td>4\uc5b5 \u2212 3\uc5b5<\/td>\n<\/tr>\n<tr>\n<td><strong>\uccad\uc0b0\uc18c\ub4dd<\/strong><\/td>\n<td><strong>900,000,000\uc6d0<\/strong><\/td>\n<td>10\uc5b5 \u2212 1\uc5b5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774\uc6d4\uacb0\uc190\uae08 5\uc5b5 \uc6d0 \uc911 2\uc5b5 \uc6d0\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\uc544 \uc0c1\uacc4\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ubc29\ud5a5\uc744 \uac19\uc740 \uc22b\uc790\ub85c \ud655\uc778\ud558\uba74 \uc774\ub807\uc2b5\ub2c8\ub2e4 \u2014 \uc0c1\uacc4\uac00 \uc804\ud600 \uc5c6\uc5c8\ub2e4\uba74 \uc790\uae30\uc790\ubcf8 4\uc5b5\uc774 \uadf8\ub300\ub85c \uacf5\uc81c\ub418\uc5b4 \uccad\uc0b0\uc18c\ub4dd\uc740 6\uc5b5, \uc789\uc5ec\uae08 \ud55c\ub3c4\uae4c\uc9c0 3\uc5b5\uc744 \uc0c1\uacc4\ud558\uba74 9\uc5b5, \ud55c\ub3c4\uac00 \uc5c6\uc5b4 5\uc5b5 \uc804\ubd80\ub97c \uc0c1\uacc4\ud588\ub2e4\uba74 \uc790\uae30\uc790\ubcf8\uc774 \u25b31\uc5b5\uc774 \ub418\uc5b4 11\uc5b5\uc785\ub2c8\ub2e4. <strong>\uc0c1\uacc4\ub294 \uacf5\uc81c\uc561\uc744 \ub418\ub808 \uc904\uc774\ub294 \ucabd\uc73c\ub85c \uc791\ub3d9\ud558\ubbc0\ub85c, \uc789\uc5ec\uae08 \ud55c\ub3c4\ub294 \uccad\uc0b0\uc18c\ub4dd\uc774 \ub354 \ucee4\uc9c0\ub294 \uac83\uc744 \ub9c9\uc544 \uc8fc\ub294 \uc0c1\ud55c<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<p>\uacc4\uc0b0 \uc804\uc81c\ub294 \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \uc790\ubcf8\uae08 1\uc5b5 \uc6d0\u00b7\uc789\uc5ec\uae08 3\uc5b5 \uc6d0\uc774\uace0, \uc794\uc5ec\uc7ac\uc0b0 10\uc5b5 \uc6d0\uc774 \uc790\uc0b0 \ucc98\ubd84\uc73c\ub85c \ud655\uc815\ub418\uc5c8\uc73c\uba70, \ud574\uc0b0\ub4f1\uae30\uc77c \uc804 2\ub144 \uc774\ub0b4 \uc790\ubcf8\uc804\uc785\uc774 \uc5c6\uace0 \uccad\uc0b0\uae30\uac04 \uc911 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub85c \ub450\uc5c8\uc2b5\ub2c8\ub2e4. \ud658\uae09\uc138\uc561 \uac00\uc0b0(\u00a779\u2462)\ub3c4 \uc5c6\ub294 \uac83\uc73c\ub85c \uacc4\uc0b0\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ubd99\ub294 \ubc95\uc778\uc138\ub294 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p>\uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc774 \uadf8\ub300\ub85c \uacfc\uc138\ud45c\uc900\uc774 \ub418\uace0, \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uacfc \uac19\uc740 \uc138\uc728\ud45c\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc704 \uc608\uc2dc\uc758 \uccad\uc0b0\uc18c\ub4dd 9\uc5b5 \uc6d0\uc774\uba74 \uc77c\ubc18 \ubc95\uc778 \uae30\uc900 \uc0b0\ucd9c\uc138\uc561\uc740 1\uc5b5 6\ucc9c\ub9cc \uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\u00a783\uc740 \u00a755\u2460\uc758 \uc138\uc728\ud45c\ub97c \uadf8\ub300\ub85c \uc4f4\ub2e4<\/h3>\n<p>\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \uacfc\uc138\ud45c\uc900\uc740 \u00a779\uc5d0 \ub530\ub978 \uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc774\uace0(\u00a777), \uc138\uc561\uc740 \uadf8 \uacfc\uc138\ud45c\uc900\uc5d0 <strong>\u00a755\u2460\uc758 \uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud55c \uae08\uc561<\/strong>\uc785\ub2c8\ub2e4(\u00a783). \uc774\uc6d4\uacb0\uc190\uae08 \uc0c1\uacc4\ub294 \u00a779\u2463\uc5d0\uc11c \uc774\ubbf8 \ubc18\uc601\ub418\ubbc0\ub85c, \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\ucc98\ub7fc \uacfc\uc138\ud45c\uc900 \ub2e8\uacc4\uc5d0\uc11c \uacb0\uc190\uae08\uc744 \ub2e4\uc2dc \ube7c\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uacfc\uc138\ud45c\uc900<\/th>\n<th>\uc77c\ubc18 \ub0b4\uad6d\ubc95\uc778(\u00a755\u24601\ud638)<\/th>\n<th>\u00a760\uc870\uc7582\u24601\ud638 \ud574\ub2f9 \ubc95\uc778(\u00a755\u24602\ud638)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2\uc5b5 \uc6d0 \uc774\ud558<\/td>\n<td>\uacfc\uc138\ud45c\uc900\uc758 10%<\/td>\n<td rowspan=\"2\">\uacfc\uc138\ud45c\uc900\uc758 20%<\/td>\n<\/tr>\n<tr>\n<td>2\uc5b5 \uc6d0 \ucd08\uacfc 200\uc5b5 \uc6d0 \uc774\ud558<\/td>\n<td>2\ucc9c\ub9cc \uc6d0 + 2\uc5b5 \uc6d0 \ucd08\uacfc\ubd84\uc758 20%<\/td>\n<\/tr>\n<tr>\n<td>200\uc5b5 \uc6d0 \ucd08\uacfc 3\ucc9c\uc5b5 \uc6d0 \uc774\ud558<\/td>\n<td>39\uc5b5 8\ucc9c\ub9cc \uc6d0 + 200\uc5b5 \uc6d0 \ucd08\uacfc\ubd84\uc758 22%<\/td>\n<td>40\uc5b5 \uc6d0 + 200\uc5b5 \uc6d0 \ucd08\uacfc\ubd84\uc758 22%<\/td>\n<\/tr>\n<tr>\n<td>3\ucc9c\uc5b5 \uc6d0 \ucd08\uacfc<\/td>\n<td>655\uc5b5 8\ucc9c\ub9cc \uc6d0 + 3\ucc9c\uc5b5 \uc6d0 \ucd08\uacfc\ubd84\uc758 25%<\/td>\n<td>656\uc5b5 \uc6d0 + 3\ucc9c\uc5b5 \uc6d0 \ucd08\uacfc\ubd84\uc758 25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a760\uc870\uc7582\u24601\ud638 \ud574\ub2f9 \ubc95\uc778\uc740 \ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc744 \uc8fc\ub41c \uc0ac\uc5c5\uc73c\ub85c \ud558\ub294 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc694\uac74\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0b4\uad6d\ubc95\uc778\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 2\uc5b5 \uc6d0 \uc774\ud558 \uad6c\uac04\uc774 \ub530\ub85c \uc5c6\uace0 200\uc5b5 \uc6d0\uae4c\uc9c0 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc801\uc6a9\ud560 \uc138\uc728\ud45c\ub294 \ud574\uc0b0\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \uc815\ud55c\ub2e4<\/h3>\n<p>\uad6d\uc138\uccad\uc740 \uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\ub97c \uacc4\uc0b0\ud560 \ub54c <strong>\ud574\uc0b0\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \u00a755\u2460\uc758 \uc138\uc728<\/strong>\ub85c \ud55c\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\ubc95\uc77846012-1758, 1997.06.28.). \ud604\ud589 \uc138\uc728\ud45c\ub294 2025\ub144 12\uc6d4 \uac1c\uc815 \ubc95\uc778\uc138\ubc95 \ubd80\uce59 \uc81c5\uc870\uc5d0 \ub530\ub77c <strong>2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4<\/strong>\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ud574\uc0b0\ub4f1\uae30\uc77c\uc774 \uadf8 \uc804\uc5d0 \uac1c\uc2dc\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc18d\ud55c\ub2e4\uba74 \uac1c\uc815 \uc804 \uc138\uc728\ud45c\ub85c \uacc4\uc0b0\ud574\uc57c \ud558\ubbc0\ub85c, \ud574\uc0b0 \uc2dc\uc810\ubd80\ud130 \uba3c\uc800 \ud655\uc778\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uacc4\uc0b0 \uc608\uc2dc \u2014 \uccad\uc0b0\uc18c\ub4dd 9\uc5b5 \uc6d0\uc758 \uc0b0\ucd9c\uc138\uc561<\/h3>\n<p>\uc55e \uc808\uc758 \uc608\uc2dc(\uc794\uc5ec\uc7ac\uc0b0 10\uc5b5 \uc6d0, \uc0c1\uacc4 \ud6c4 \uc790\uae30\uc790\ubcf8 1\uc5b5 \uc6d0)\uc5d0\uc11c \ub098\uc628 \uccad\uc0b0\uc18c\ub4dd 9\uc5b5 \uc6d0\uc5d0 \uc138\uc728\ud45c\ub97c \uc801\uc6a9\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uacc4\uc0b0<\/th>\n<th>\uc0b0\ucd9c\uc138\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc77c\ubc18 \ub0b4\uad6d\ubc95\uc778<\/td>\n<td>2\ucc9c\ub9cc \uc6d0 + (9\uc5b5 \uc6d0 \u2212 2\uc5b5 \uc6d0) \u00d7 20%<\/td>\n<td><strong>160,000,000\uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a760\uc870\uc7582\u24601\ud638 \ud574\ub2f9 \ubc95\uc778<\/td>\n<td>9\uc5b5 \uc6d0 \u00d7 20%<\/td>\n<td><strong>180,000,000\uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc804\uc81c\ub294 \ud574\uc0b0\ub4f1\uae30\uc77c\uc774 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc18d\ud558\uace0, \uc55e \uc808\uc758 \uacc4\uc0b0 \uc804\uc81c\ub97c \uadf8\ub300\ub85c \ub450\uba70, \ubc95\uc778\uc9c0\ubc29\uc18c\ub4dd\uc138\ub294 \ubcc4\ub3c4\ub85c \uacc4\uc0b0\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<h2>2\ub144 \ub0b4 \uc790\ubcf8\uc804\uc785\uc774 \ubb34\ub825\ud654\ub418\ub294 \uc774\uc720<\/h2>\n<p>\uc789\uc5ec\uae08\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \uc62e\uaca8 \uc0c1\uacc4 \ud55c\ub3c4\ub97c \uc870\uc815\ud558\ub294 \uac83\uc744 \ub9c9\uae30 \uc704\ud55c \uaddc\uc815\uc785\ub2c8\ub2e4.<\/p>\n<h3>\u00a779\u2464\uc758 2\ub144 \ub8f0<\/h3>\n<p>\uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc744 \uacc4\uc0b0\ud560 \ub54c <strong>\ud574\uc0b0\ub4f1\uae30\uc77c \uc804 2\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uae08 \ub610\ub294 \ucd9c\uc790\uae08\uc5d0 \uc804\uc785\ud55c \uc789\uc5ec\uae08<\/strong>\uc774 \uc788\uc73c\uba74, \ud574\ub2f9 \uae08\uc561\uc744 \uc790\ubcf8\uae08\uc5d0 \uc804\uc785\ud558\uc9c0 \uc544\ub2c8\ud55c \uac83\uc73c\ub85c \ubcf4\uc544 \u00a779\u2463\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4. \ubb34\uc0c1\uc99d\uc790\ub85c \uc789\uc5ec\uae08\uc744 \uc790\ubcf8\uae08\uc5d0 \uc62e\uaca8 \ub450\uc5c8\ub354\ub77c\ub3c4 2\ub144 \uc548\uc774\ub77c\uba74 \uc789\uc5ec\uae08\uc73c\ub85c \ub418\ub3cc\ub824 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8\uc804\uc785 \uc2dc\uc810\uacfc \ud574\uc0b0 \uc2dc\uc810\uc758 \uac04\uaca9\uc744 \uba3c\uc800 \ud655\uc778\ud55c\ub2e4<\/h3>\n<p>\ud574\uc0b0\uc744 \uc55e\ub450\uace0 \uc790\ubcf8\uae08\uc744 \ub298\ub9ac\ub294 \uacb0\uc815\uc740 \ub4f1\uae30\u00b7\uc790\ubcf8 \uad6c\uc870 \uad00\uc810\uc5d0\uc11c \ub098\uc624\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370 2\ub144 \uc548\uc5d0 \ud574\uc0b0\ub4f1\uae30\ub97c \ud558\uac8c \ub418\uba74 \uadf8 \uc804\uc785\uc774 \uacc4\uc0b0\uc5d0\uc11c \ub418\ub3cc\ub824\uc9c0\ubbc0\ub85c, <strong>\uc790\ubcf8\uc804\uc785 \uc2dc\uc810\uacfc \ud574\uc0b0 \uc2dc\uc810\uc758 \uac04\uaca9<\/strong>\uc744 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uccad\uc0b0\uae30\uac04\uc5d0 \uc0dd\uae34 \uc18c\ub4dd\uc740 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\uccad\uc0b0 \uc911\uc5d0\ub3c4 \uc601\uc5c5\uc744 \uacc4\uc18d\ud574 \uc0dd\uae34 \uc18c\ub4dd\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \uc0b0\uc785\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc794\uc5ec\uc7ac\uc0b0\uc744 \ud658\uac00\ucc98\ubd84\ud574 \uc0dd\uae34 \ucc28\uc775\uc740 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0 \ub4e4\uc5b4\uac00 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<h3>\u00a779\u2465\uc758 \ubcc4\ub3c4 \uacfc\uc138<\/h3>\n<p>\ub0b4\uad6d\ubc95\uc778\uc758 \ud574\uc0b0\uc5d0 \uc758\ud55c \uccad\uc0b0\uc18c\ub4dd\uc758 \uae08\uc561\uc744 \uacc4\uc0b0\ud560 \ub54c <strong>\uadf8 \uccad\uc0b0\uae30\uac04\uc5d0 \uc0dd\uae30\ub294 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \ubc95\uc778\uc758 \ud574\ub2f9 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc5d0 \uc0b0\uc785<\/strong>\ud569\ub2c8\ub2e4. \uccad\uc0b0 \uc911\uc5d0\ub3c4 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc218\uc785\ucc98\ub7fc \uc601\uc5c5\ud65c\ub3d9\uc744 \uacc4\uc18d\ud574 \uc0dd\uae30\ub294 \uc18c\ub4dd\uc774 \uc788\uc73c\uba74 \uadf8 \ubd80\ubd84\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc73c\ub85c \ud1b5\uc0c1\uc758 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ub429\ub2c8\ub2e4. \ubc18\uba74 \uc794\uc5ec\uc7ac\uc0b0\uc744 \ud658\uac00\ucc98\ubd84\ud574 \uc0dd\uae34 \ucc28\uc775\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \uc544\ub2d9\ub2c8\ub2e4 \u2014 \uc2dc\ud589\ub839 \u00a7122\u24611\ud638\uac00 \ud658\uac00\ucc98\ubd84\ud560 \uc790\uc0b0\uc744 <strong>\ud658\uac00\ucc98\ubd84\ud55c \ub0a0 \ud604\uc7ac\uc758 \uae08\uc561<\/strong>\uc73c\ub85c \uc790\uc0b0\ucd1d\uc561\uc5d0 \ub123\ub3c4\ub85d \ud558\ubbc0\ub85c, \uadf8 \ucc28\uc775\uc740 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561(\u00a7122\u2460)\uc744 \uac70\uccd0 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uccad\uc0b0\uc778\uc740 \ub204\uac00 \ub418\ub294\uac00<\/h3>\n<p>\uc0c1\ubc95 \u00a7531\u2460\uc740 \ud68c\uc0ac\uac00 \ud574\uc0b0\ud55c \ub54c\uc5d0\ub294 \ud569\ubcd1\u00b7\ubd84\ud560\u00b7\ubd84\ud560\ud569\ubcd1 \ub610\ub294 \ud30c\uc0b0\uc758 \uacbd\uc6b0 \uc678\uc5d0\ub294 <strong>\uc774\uc0ac\uac00 \uccad\uc0b0\uc778\uc774 \ub41c\ub2e4<\/strong>\uace0 \uc815\ud569\ub2c8\ub2e4. \uc815\uad00\uc5d0 \ub2e4\ub978 \uc815\ud568\uc774 \uc788\uac70\ub098 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \ud0c0\uc778\uc744 \uc120\uc784\ud55c \ub54c\uc5d0\ub294 \uadf8\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/p>\n<h2>\uc2e0\uace0 \uae30\ud55c\uacfc \uc11c\ub958<\/h2>\n<p>\ud655\uc815\uc2e0\uace0\ub294 \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561 \ud655\uc815\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4\uc785\ub2c8\ub2e4. \uadf8 \uc804\uc5d0 \uc794\uc5ec\uc7ac\uc0b0 \uc77c\ubd80\ub97c \ubd84\ubc30\ud558\uac70\ub098 \ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \uac00\uc561\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc73c\uba74, \uadf8\ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 1\uac1c\uc6d4 \uc548\uc5d0 \uc911\uac04\uc2e0\uace0\ub97c \uba3c\uc800 \ud569\ub2c8\ub2e4. \uccad\uc0b0\uc18c\ub4dd\uc774 \uc5c6\uc5b4\ub3c4 \ud655\uc815\uc2e0\uace0\ub294 \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\/B_cheongsan_iljeong-r4.png\" alt=\"\ud574\uc0b0\ub4f1\uae30\ubd80\ud130 \ud655\uc815 \uc804 \ubd84\ubc30 \ub610\ub294 \ud574\uc0b0 \ud6c4 1\ub144 \ubbf8\ud655\uc815 \uc2dc 1\uac1c\uc6d4 \ub0b4 \uc911\uac04\uc2e0\uace0, \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561 \ud655\uc815 \ud6c4 3\uac1c\uc6d4 \ub0b4 \ud655\uc815\uc2e0\uace0\uae4c\uc9c0 \uccad\uc0b0 \ub2e8\uacc4\ubcc4 \uc138\ubb34 \ucc98\ub9ac\" class=\"wp-image-6970\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_cheongsan_iljeong-r4.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_cheongsan_iljeong-r4-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_cheongsan_iljeong-r4-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B_cheongsan_iljeong-r4-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ud658\uac00\ucc98\ubd84 \ucc28\uc775\uc740 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c, \uacc4\uc18d \uc601\uc5c5\uc5d0\uc11c \uc0dd\uae34 \uc18c\ub4dd\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\u00a784\uc758 \ud655\uc815\uc2e0\uace0<\/h3>\n<p>\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \ub0a9\ubd80\uc758\ubb34\uac00 \uc788\ub294 \ub0b4\uad6d\ubc95\uc778\uc740 <strong>\uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\ud655\uc815\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4<\/strong>\uc5d0 \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc744 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4(\u00a784\u24601\ud638). \uc2e0\uace0\uc11c\uc5d0\ub294 \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561 \ud655\uc815\uc77c \ud604\uc7ac\uc758 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\ub97c \ucca8\ubd80\ud569\ub2c8\ub2e4(\u00a784\u24611\ud638). \uadf8\ub9ac\uace0 <strong>\u00a784\u2462\uc740 \uccad\uc0b0\uc18c\ub4dd\uc758 \uae08\uc561\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc774 \uc2e0\uace0 \uc758\ubb34\uac00 \uc801\uc6a9\ub41c\ub2e4<\/strong>\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\u00a785\uc758 \uc911\uac04\uc2e0\uace0<\/h3>\n<p>\uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\uc774 \ud655\uc815\ub418\uae30 \uc804\uc774\ub77c\ub3c4 \uc2e0\uace0 \uae30\ud55c\uc774 \uba3c\uc800 \uc624\ub294 \uacbd\uc6b0\uac00 \ub458 \uc788\uc2b5\ub2c8\ub2e4. \u2460\ud574\uc0b0\uc5d0 \uc758\ud55c \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\uc774 \ud655\uc815\ub418\uae30 \uc804\uc5d0 \uadf8 \uc77c\ubd80\ub97c \uc8fc\uc8fc\ub4f1\uc5d0\uac8c \ubd84\ubc30\ud558\uba74 <strong>\uadf8 \ubd84\ubc30\ud55c \ub0a0<\/strong>, \u2461\ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc73c\uba74 <strong>\uadf8 1\ub144\uc774 \ub418\ub294 \ub0a0<\/strong>\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 <strong>1\uac1c\uc6d4 \uc774\ub0b4<\/strong>\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4(\u00a785\u2460). \uc2e0\uace0\uc11c\uc5d0\ub294 \ud574\uc0b0\ub4f1\uae30\uc77c \ubc0f \uadf8 \ubd84\ubc30\ud55c \ub0a0 \ub610\ub294 \ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0 \ud604\uc7ac\uc758 \uc7ac\ubb34\uc0c1\ud0dc\ud45c \ub4f1\uc744 \ucca8\ubd80\ud569\ub2c8\ub2e4(\u00a785\u2461). \uccad\uc0b0 \uc911 \uc784\ub300\ub97c \uacc4\uc18d\ud558\uac70\ub098 \ubd80\ub3d9\uc0b0 \ucc98\ubd84\uc774 \ub2a6\uc5b4\uc838 \ud574\uc0b0 \ud6c4 1\ub144\uc744 \ub118\uae30\ub294 \uccad\uc0b0\uc774\ub77c\uba74, 3\uac1c\uc6d4 \ud655\uc815\uc2e0\uace0\ubcf4\ub2e4 \uc774 \uae30\ud55c\uc774 \uba3c\uc800 \uc635\ub2c8\ub2e4. \u00a751\uc870\uc7582\u2460 \uac01 \ud638\uc758 \ubc95\uc778\uacfc \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \u00a7104\uc870\uc75831\u2460\uc758 \ubc95\uc778\uc740 \uc911\uac04\uc2e0\uace0 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\uace0, \uad6d\uc720\uc7ac\uc0b0\ubc95 \u00a780\uc758 \uccad\uc0b0\uc808\ucc28\uc5d0 \ub530\ub77c \uccad\uc0b0\ud558\ub294 \ubc95\uc778\uc5d0\ub294 1\ub144 \ubbf8\ud655\uc815 \uc0ac\uc720(\u00a785\u24602\ud638)\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc0ac\uc5c5\uc744 \uacc4\uc18d\ud558\ub294 \uacbd\uc6b0<\/h3>\n<p>\uc794\uc5ec\uc7ac\uc0b0\uc758 \uc77c\ubd80\ub97c \uc8fc\uc8fc\uc5d0\uac8c \ubd84\ubc30\ud55c \ub4a4 \uc0c1\ubc95\uc5d0 \ub530\ub77c \uc0ac\uc5c5\uc744 \uacc4\uc18d\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uacc4\uc0b0 \uad6c\uc870\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 \uacc4\uc18d\ub4f1\uae30\uc77c\uae4c\uc9c0 \ubd84\ubc30\ud55c \uc794\uc5ec\uc7ac\uc0b0 \ubd84\ubc30\uc561\uc758 \ucd1d\ud569\uacc4\uc561\uc5d0\uc11c \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc744 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0(\u00a779\u2461), \uc2e0\uace0 \uae30\ud55c\ub3c4 \uacc4\uc18d\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4\uc785\ub2c8\ub2e4(\u00a784\u24602\ud638). \u00a785\u24601\ud638\ub294 \u300c\ud574\uc0b0\uc5d0 \uc758\ud55c \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\uc774 \ud655\uc815\ub418\uae30 \uc804\uc5d0 \uadf8 \uc77c\ubd80\ub97c \uc8fc\uc8fc\ub4f1\uc5d0\uac8c \ubd84\ubc30\ud55c \uacbd\uc6b0\u300d\ub97c \uc911\uac04\uc2e0\uace0 \uc0ac\uc720\ub85c \uc815\ud558\ubbc0\ub85c, \uacc4\uc18d\ub4f1\uae30 \uc804\uc5d0 \uc794\uc5ec\uc7ac\uc0b0 \uc77c\ubd80\ub97c \ubd84\ubc30\ud588\ub2e4\uba74 \ubd84\ubc30\ud55c \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 1\uac1c\uc6d4\uc774\ub77c\ub294 \uc911\uac04\uc2e0\uace0 \uae30\ud55c\ub3c4 \ud568\uaed8 \ub530\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uac00<\/h2>\n<p>\uc789\uc5ec\uae08\uacfc \uacb0\uc190\uae08\uc758 \uad00\uacc4\uac00 \uacb0\ub860\uc744 \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. \uacb0\uc190\uae08\uc774 \uc789\uc5ec\uae08\ubcf4\ub2e4 \ud070 \uacbd\uc6b0<\/strong><\/td>\n<td>\ub204\uc801 \uc190\uc2e4\uc774 \ud06c\uace0 \uc789\uc5ec\uae08\uc740 \uc801\uc74c<\/td>\n<td>\uc0c1\uacc4 \ud55c\ub3c4\uac00 \uc789\uc5ec\uae08\uc73c\ub85c \ubb36\uc784. \ucd08\uacfc\ubd84\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\uc544 \uacf5\uc81c\uc561\uc774 \ub354 \uc904\uc9c0 \uc54a\uc74c. \uc774 \uc720\ud615\uc740 \uccad\uc0b0\uc18c\ub4dd\uc774 \u300c\uc794\uc5ec\uc7ac\uc0b0 \u2212 \uc790\ubcf8\uae08\u300d\uc73c\ub85c \uc218\ub834\ud558\ubbc0\ub85c \uc794\uc5ec\uc7ac\uc0b0 \uc608\uc0c1\uc561\uacfc \uc790\ubcf8\uae08\uc744 \uba3c\uc800 \ud655\uc778<\/td>\n<\/tr>\n<tr>\n<td><strong>B. \ucd5c\uadfc \ubb34\uc0c1\uc99d\uc790\ub97c \ud55c \uacbd\uc6b0<\/strong><\/td>\n<td>2\ub144 \uc774\ub0b4\uc5d0 \uc789\uc5ec\uae08\uc744 \uc790\ubcf8\uae08\uc5d0 \uc804\uc785\ud568<\/td>\n<td>\u00a779\u2464\ub85c \ub418\ub3cc\ub824 \uacc4\uc0b0\ub428. \uc804\uc785 \uc2dc\uc810\uacfc \ud574\uc0b0\ub4f1\uae30 \uc608\uc815\uc77c\uc758 \uac04\uaca9<\/td>\n<\/tr>\n<tr>\n<td><strong>C. \uccad\uc0b0 \uc911\uc5d0\ub3c4 \uc601\uc5c5\uc744 \uacc4\uc18d\ud558\ub294 \uacbd\uc6b0<\/strong><\/td>\n<td>\ubd80\ub3d9\uc0b0 \uc784\ub300 \ub4f1 \uc601\uc5c5\ud65c\ub3d9\uc774 \uccad\uc0b0 \uc911\uc5d0\ub3c4 \uacc4\uc18d\ub428<\/td>\n<td>\uacc4\uc18d \uc601\uc5c5\uc5d0\uc11c \uc0dd\uae34 \uc18c\ub4dd\ub9cc \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc73c\ub85c \uc2e0\uace0(\u00a779\u2465). \uc790\uc0b0 \ud658\uac00\ucc98\ubd84 \ucc28\uc775\uc740 \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0 \uc0b0\uc785\ub418\uc5b4 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138(\uc2dc\ud589\ub839 \u00a7122\u2460\u24611\ud638)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u00b7 \uccad\uc0b0\uc740 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p><strong>\uacb0\uc190\uae08\uc774 \ud070 A\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uacb0\uc190\uae08\uc774 \ub9ce\ub2e4\ub294 \uc774\uc720\ub85c \uccad\uc0b0\uc18c\ub4dd\uc774 \uc904\uc5b4\ub4e4 \uac83\uc73c\ub85c \ubcf4\uc544\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uc0c1\uacc4\ub294 \uacf5\uc81c\ub418\ub294 \uc790\uae30\uc790\ubcf8\uc744 \uc904\uc5ec \uccad\uc0b0\uc18c\ub4dd\uc744 \ub298\ub9ac\uace0, \uc789\uc5ec\uae08 \ud55c\ub3c4\uac00 \uadf8 \uc99d\uac00\ub97c \ub9c9\uc2b5\ub2c8\ub2e4. \uc774 \uc720\ud615\uc5d0\uc11c\ub294 \uc789\uc5ec\uae08 \uc804\uc561\uc774 \uc0c1\uacc4\ub418\uc5b4 \uccad\uc0b0\uc18c\ub4dd\uc774 \u300c\uc794\uc5ec\uc7ac\uc0b0 \u2212 \uc790\ubcf8\uae08\u300d\uc73c\ub85c \uc218\ub834\ud558\ubbc0\ub85c, \uc794\uc5ec\uc7ac\uc0b0 \uc608\uc0c1\uc561\uacfc \uc790\ubcf8\uae08\uc744 \uba3c\uc800 \ub9de\ucdb0 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\ubb34\uc0c1\uc99d\uc790\ub97c \ud55c B\uc720\ud615\uc774\ub77c\uba74<\/strong>, \ud574\uc0b0\ub4f1\uae30 \uc2dc\uc810\uc774 \uc804\uc785\uc77c\ub85c\ubd80\ud130 2\ub144\uc744 \ub118\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. 2\ub144 \uc548\uc774\uba74 \uacc4\uc0b0\uc5d0\uc11c \ub418\ub3cc\ub824\uc9d1\ub2c8\ub2e4.<\/p>\n<p><strong>\uccad\uc0b0 \uc911\uc5d0\ub3c4 \uc784\ub300 \ub4f1 \uc601\uc5c5\uc744 \uacc4\uc18d\ud558\ub294 C\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uadf8 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd \uc2e0\uace0\ub97c \ubcc4\ub3c4\ub85c \ucc59\uaca8\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\uc0b0\uc744 \ud658\uac00\ucc98\ubd84\ud574 \uc5bb\uc740 \ucc28\uc775\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0 \ub4e4\uc5b4\uac00 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub418\ubbc0\ub85c, \ub450 \uac00\uc9c0\ub97c \ub098\ub204\uc5b4 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ud3d0\uc5c5\uc774\ub098 \uccad\uc0b0\uc744 \uac80\ud1a0 \uc911\uc774\uc2dc\ub77c\uba74 \ud574\uc0b0 \uacb0\uc758 \uc804\uc5d0 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc794\uc5ec\uc7ac\uc0b0 \uc608\uc0c1\uc561\uacfc \uc790\uae30\uc790\ubcf8\uc744 \ud568\uaed8 \uacc4\uc0b0\ud574 \uc2e4\uc81c \uc138\ubd80\ub2f4\uc744 \ubcf4\uc5ec \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">\ubc95\uc778 \uccad\uc0b0 \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>\uccad\uc0b0\uc18c\ub4dd\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ud558\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \u00a779\u2460\uc5d0 \ub530\ub77c \ud574\uc0b0\uc5d0 \uc758\ud55c \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0\uc11c \ud574\uc0b0\ub4f1\uae30\uc77c \ud604\uc7ac\uc758 \uc790\ubcf8\uae08 \ub610\ub294 \ucd9c\uc790\uae08\uacfc \uc789\uc5ec\uae08\uc758 \ud569\uacc4\uc561(\uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561)\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc785\ub2c8\ub2e4. \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uacfc \uacc4\uc0b0 \ucd95\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc774\uc6d4\uacb0\uc190\uae08\uc774 \ub9ce\uc73c\uba74 \uccad\uc0b0\uc18c\ub4dd\uc774 0\uc774 \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0c1\uacc4\ub294 \uccad\uc0b0\uc18c\ub4dd\uc758 \uacf5\uc81c\ud56d\ubaa9\uc778 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc744 \uc904\uc774\ub294 \uac83\uc774\uc5b4\uc11c, \uc0c1\uacc4\uc561\uc774 \ucee4\uc9c8\uc218\ub85d \uccad\uc0b0\uc18c\ub4dd\uc740 \uc624\ud788\ub824 \ucee4\uc9d1\ub2c8\ub2e4. \u00a779\u2463 \ub2e8\uc11c\ub294 \uc0c1\uacc4\ud558\ub294 \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561 \uc911 \uc789\uc5ec\uae08\uc758 \uae08\uc561\uc744 \ucd08\uacfc\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \ud558\uace0 \ucd08\uacfc\ubd84\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\uc544, \uadf8 \uc99d\uac00\uc5d0 \uc0c1\ud55c\uc744 \ub461\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ud574\uc0b0 \uc804\uc5d0 \ubb34\uc0c1\uc99d\uc790\ub97c \ud558\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\u00a779\u2464\uc5d0 \ub530\ub77c \ud574\uc0b0\ub4f1\uae30\uc77c \uc804 2\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uae08 \ub610\ub294 \ucd9c\uc790\uae08\uc5d0 \uc804\uc785\ud55c \uc789\uc5ec\uae08\uc740 \uc804\uc785\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \u00a779\u2463\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4. 2\ub144 \uc548\uc774\ub77c\uba74 \uacc4\uc0b0\uc5d0\uc11c \ub418\ub3cc\ub824\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uccad\uc0b0 \uc911\uc5d0 \uc784\ub300\uc218\uc785\uc774 \uc0dd\uae30\uba74 \uccad\uc0b0\uc18c\ub4dd\uc5d0 \ud569\uc0b0\ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uc784\ub300\uc218\uc785\ucc98\ub7fc \uc601\uc5c5\uc744 \uacc4\uc18d\ud574 \uc0dd\uae34 \uc18c\ub4dd\uc740 \ubcc4\ub3c4\ub85c \ubd05\ub2c8\ub2e4. \u00a779\u2465\uc740 \uccad\uc0b0\uae30\uac04\uc5d0 \uc0dd\uae30\ub294 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc774 \uc788\ub294 \uacbd\uc6b0 \ud574\ub2f9 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc5d0 \uc0b0\uc785\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\uc0b0\uc744 \ud658\uac00\ucc98\ubd84\ud574 \uc0dd\uae34 \ucc28\uc775\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c \uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561\uc5d0 \uc0b0\uc785\ub418\uc5b4 \uccad\uc0b0\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a7122\u2460\u24611\ud638).<\/p>\n<\/details>\n<details>\n<summary><strong>\uccad\uc0b0\uc18c\ub4dd\uc774 \uc5c6\uc73c\uba74 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \ub0a9\ubd80\uc758\ubb34\uac00 \uc788\ub294 \ub0b4\uad6d\ubc95\uc778\uc774\ub77c\uba74 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \u00a784\u2462\uc774 \uccad\uc0b0\uc18c\ub4dd\uc758 \uae08\uc561\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ud655\uc815\uc2e0\uace0 \uaddc\uc815\uc744 \uc801\uc6a9\ud55c\ub2e4\uace0 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud655\uc815\uc2e0\uace0 \uae30\ud55c\uc740 \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561 \ud655\uc815\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc785\ub2c8\ub2e4. \uadf8 \uc804\uc5d0 \uc794\uc5ec\uc7ac\uc0b0 \uc77c\ubd80\ub97c \ubd84\ubc30\ud588\uac70\ub098 \ud574\uc0b0\ub4f1\uae30\uc77c\ubd80\ud130 1\ub144\uc774 \ub418\ub294 \ub0a0\uae4c\uc9c0 \uac00\uc561\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc558\ub2e4\uba74, \uadf8\ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 1\uac1c\uc6d4 \uc774\ub0b4\uc758 \uc911\uac04\uc2e0\uace0(\u00a785\u2460)\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uccad\uc0b0\uc778\uc740 \ub530\ub85c \uc120\uc784\ud574\uc57c \ud558\ub098\uc694?<\/strong><\/summary>\n<p>\uc0c1\ubc95 \u00a7531\u2460\uc740 \ud569\ubcd1\u00b7\ubd84\ud560\u00b7\ubd84\ud560\ud569\ubcd1 \ub610\ub294 \ud30c\uc0b0\uc758 \uacbd\uc6b0 \uc678\uc5d0\ub294 \uc774\uc0ac\uac00 \uccad\uc0b0\uc778\uc774 \ub41c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uc815\uad00\uc5d0 \ub2e4\ub978 \uc815\ud568\uc774 \uc788\uac70\ub098 \uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \ud0c0\uc778\uc744 \uc120\uc784\ud55c \uacbd\uc6b0\uc5d0\ub294 \uadf8\uc5d0 \ub530\ub974\uace0, \uccad\uc0b0\uc778\uc774 \uc5c6\uc73c\uba74 \ubc95\uc6d0\uc774 \uc774\ud574\uad00\uacc4\uc778\uc758 \uccad\uad6c\ub85c \uc120\uc784\ud569\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>\ubc95\uc778\uc138\ubc95 \u00a779\u2460\u2461\u2462\u2463\u2464\u2465(\ud574\uc0b0\uc5d0 \uc758\ud55c \uccad\uc0b0\uc18c\ub4dd \uae08\uc561\uc758 \uacc4\uc0b0)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a777(\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \uacfc\uc138\ud45c\uc900) \u00b7 \u00a783(\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \uc138\uc728) \u00b7 \u00a755\u2460(\uc138\uc728) \u00b7 \u00a760\uc870\uc7582\u24601\ud638<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \ubd80\uce59(\ubc95\ub960 \uc81c21217\ud638, 2025.12.23.) \uc81c5\uc870(\uc138\uc728\uc5d0 \uad00\ud55c \uc801\uc6a9\ub840)<\/li>\n<li>\uad6d\uc138\uccad \ubc95\uc77846012-1758(1997.06.28.) \u2014 \uccad\uc0b0\uc18c\ub4dd \uc138\uc728\uc740 \ud574\uc0b0\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uc728<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a784\u2460\u2461\u2462(\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \ud655\uc815\uc2e0\uace0)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \u00a785\u2460\u2461(\uccad\uc0b0\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \uc911\uac04\uc2e0\uace0)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a7122\u2460\u2461\u2462(\uc794\uc5ec\uc7ac\uc0b0\uc758 \uac00\uc561 \uacc4\uc0b0\uacfc \uc0c1\uacc4 \ub300\uc0c1 \uc774\uc6d4\uacb0\uc190\uae08)<\/li>\n<li>\uc0c1\ubc95 \u00a7531\u2460\u2461(\uccad\uc0b0\uc778\uc758 \uacb0\uc815) \u00b7 \u00a7537(\uc81c\uc678\ub41c \ucc44\uad8c\uc790\uc5d0 \ub300\ud55c \ubcc0\uc81c)<\/li>\n<li>\uad00\ub828 \uae00 \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/jabongeum-jamsik-gyeolson-gamja\/\">\uc790\ubcf8\uc7a0\uc2dd \uc9c0\uc6b0\ub294 \uacb0\uc190 \ubcf4\uc804 \uac10\uc790, \ubcf4\ud1b5\uacb0\uc758\ub85c \ub429\ub2c8\ub2e4<\/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><\/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 2026-09-10. \ubcf8 \uae00\uc740 \uc791\uc131\uc77c \uae30\uc900 \ud604\ud589 \ubc95\ub839\uc73c\ub85c \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4. \uacc4\uc0b0 \uc608\uc2dc\uc758 \uae08\uc561\uc740 \uad6c\uc870\ub97c \ubcf4\uc774\uae30 \uc704\ud55c \uac83\uc774\uba70 \uc2e4\uc81c \uc794\uc5ec\uc7ac\uc0b0\uac00\uc561\uc740 \uc790\uc0b0 \ucc98\ubd84 \uacb0\uacfc\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uccad\uc0b0\uc18c\ub4dd\uc740 \uc794\uc5ec\uc7ac\uc0b0 \uac00\uc561\uc5d0\uc11c \uc790\uae30\uc790\ubcf8 \ucd1d\uc561\uc744 \ube80 \uae08\uc561\uc785\ub2c8\ub2e4. \uc774\uc6d4\uacb0\uc190\uae08\uc740 \uadf8 \uacf5\uc81c\ud56d\ubaa9\uc778 \uc790\uae30\uc790\ubcf8\uc758 \ucd1d\uc561\uc5d0\uc11c \uc0c1\uacc4\ub418\ubbc0\ub85c \uc0c1\uacc4\uc561\uc774 \ud074\uc218\ub85d \uccad\uc0b0\uc18c\ub4dd\uc740 \ucee4\uc9c0\uace0, \uc789\uc5ec\uae08 \uae08\uc561\uc744 \ud55c\ub3c4\ub85c \ub450\ub294 \u00a779\u2463 \ub2e8\uc11c\uac00 \uadf8 \uc99d\uac00\ub97c \ub9c9\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6303,"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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\ub9c9\uc2b5\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/comments?post=5553"}],"version-history":[{"count":18,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5553\/revisions"}],"predecessor-version":[{"id":6972,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5553\/revisions\/6972"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/6303"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=5553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=5553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=5553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}