{"id":5661,"date":"2026-09-11T11:10:00","date_gmt":"2026-09-11T02:10:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5661"},"modified":"2026-09-21T11:36:35","modified_gmt":"2026-09-21T02:36:35","slug":"budanghaengwi-gyesan-buin","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/budanghaengwi-gyesan-buin\/","title":{"rendered":"\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778, 3\uc5b5\uc774 \ub118\uc9c0 \uc54a\uc544\ub3c4 \uc801\uc6a9\ub418\ub294 \uc790\ubcf8\uac70\ub798"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc740 \uac70\ub798\ub97c \ubb34\ud6a8\ub85c \ub9cc\ub4dc\ub294 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \uc138\uae08 \uacc4\uc0b0\ub9cc \ub2e4\uc2dc \ud558\ub294 \uaddc\uc815\uc774\ubbc0\ub85c, \uac70\ub798 \uc790\uccb4\ubcf4\ub2e4 \uc2dc\uac00\ub97c \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p><strong>\uc138 \uac00\uc9c0\uac00 \ud568\uaed8 \uc788\uc5b4\uc57c \uc801\uc6a9\ub429\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li><strong>\ud2b9\uc218\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798<\/strong>\uc77c \uac83(\ubc95\uc778\uc138\ubc95 \u00a752\u2460)<\/li>\n<li>\uadf8 \uac70\ub798\ub85c <strong>\uc870\uc138\uc758 \ubd80\ub2f4\uc744 \ubd80\ub2f9\ud558\uac8c \uac10\uc18c<\/strong>\uc2dc\ud0a8 \uac83\uc73c\ub85c \uc778\uc815\ub420 \uac83<\/li>\n<li>\uc2dc\ud589\ub839 \u00a788\u2460\uc774 \uc5f4\uac70\ud55c <strong>\uc720\ud615<\/strong>\uc5d0 \ud574\ub2f9\ud560 \uac83<\/li>\n<\/ul>\n<p><strong>\uae08\uc561 \ubb38\ud131\uc740 \uc720\ud615\ub9c8\ub2e4 \ub2e4\ub985\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561\uc774 <strong>3\uc5b5\uc6d0 \uc774\uc0c1\uc774\uac70\ub098 \uc2dc\uac00\uc758 100\ubd84\uc758 5 \uc774\uc0c1<\/strong>\uc774\uc5b4\uc57c \uc801\uc6a9\ub418\ub294 \uc720\ud615\uc740 <strong>1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\u00b79\ud638<\/strong>\ubfd0\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \u00a788\u2462)<\/li>\n<li><strong>\uc790\ubcf8\uac70\ub798\ud615(8\ud638\u00b78\ud638\uc7582)\uc5d0\ub294 \u00a788\u2462 \ubb38\ud131\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \ub300\uc2e0 \u00a789\u2465\uc774 \uc775\uae08 \uacc4\uc0b0\uc5d0 \uc0c1\uc99d\ubc95 \uae30\uc900\uc744 \uc900\uc6a9\ud569\ub2c8\ub2e4<\/li>\n<li>\uadf8\ub798\uc11c \uac10\uc790\ub294 <strong>\uae30\uc900\uae08\uc561 3\uc5b5\uc6d0<\/strong>(\ucc28\uc561\ub960 30% \uc774\uc0c1\uc774\uba74 0), \uc2e4\uad8c\uc8fc\ub97c \ubc30\uc815\ud558\uc9c0 \uc54a\uc740 \uc99d\uc790\ub294 <strong>30% \ub610\ub294 3\uc5b5\uc6d0<\/strong> \uae30\uc900\uc774 \ub530\ub85c \ubd99\uc2b5\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\uc871\uc774\ub098 \uad00\uacc4\ud68c\uc0ac\uc640 <strong>\uc790\uc0b0\uc744 \uc0ac\uace0\ud30c\ub294<\/strong> \ube44\uc0c1\uc7a5 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\ub300\ud45c\uc5d0\uac8c <strong>\uc790\uae08\uc744 \ube4c\ub824\uc8fc\uac70\ub098 \ube4c\ub9ac\ub294<\/strong> \uac70\ub798\uac00 \uc788\ub294 \ubc95\uc778<\/li>\n<li>\uc99d\uc790\u00b7\uac10\uc790 \ub4f1 <strong>\uc790\ubcf8\uac70\ub798\ub97c \uc124\uacc4<\/strong>\ud558\ub294 \uc2e4\ubb34 \ub2f4\ub2f9\uc790<\/li>\n<\/ul>\n<\/div>\n<p>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc740 \uc774\ub984 \ub54c\ubb38\uc5d0 \uc624\ud574\ub97c \uc0bd\ub2c8\ub2e4. \ubd80\ub2f9\ud55c \ud589\uc704\ub97c \uae08\uc9c0\ud558\ub294 \uaddc\uc815\ucc98\ub7fc \ub4e4\ub9ac\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. <strong>\uadf8\ub7f0\ub370 \uc870\ubb38\uc740 \uac70\ub798\uc758 \ud6a8\ub825\uc744 \uac74\ub4dc\ub9ac\uc9c0 \uc54a\uace0 \uc138\uae08 \uacc4\uc0b0\ub9cc \ub2e4\uc2dc \ud569\ub2c8\ub2e4.<\/strong> \uacc4\uc57d\uc740 \uadf8\ub300\ub85c \ub450\uace0 \uc18c\ub4dd\uae08\uc561\ub9cc \uc2dc\uac00 \uae30\uc900\uc73c\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uc720\ud615\ub9c8\ub2e4 \uae08\uc561 \uae30\uc900\uc774 \uc5b4\ub290 \uc870\ubb38\uc5d0\uc11c \uc624\ub294\uc9c0, \uc870\ubb38 \ub2e8\uc704\ub85c \ud655\uc778\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc740 \ubb34\uc5c7\uc744 \ud558\ub294 \uaddc\uc815\uc778\uac00<\/h2>\n<p>\uc18c\ub4dd\uae08\uc561\uc744 \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uac70\ub798\ub97c \ubb34\ud6a8\ub85c \ub9cc\ub4e4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_3yogeon-1.png\" alt=\"\ud2b9\uc218\uad00\uacc4\uc778 \uac70\ub798\u00b7\uc870\uc138\ubd80\ub2f4 \ubd80\ub2f9 \uac10\uc18c\u00b7\uc2dc\ud589\ub839 \uc5f4\uac70 \uc720\ud615 \uc138 \uc694\uac74\uc774 \ud568\uaed8 \uc788\uc5b4\uc57c \uc801\uc6a9\ub41c\ub2e4\" class=\"wp-image-5663\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_3yogeon-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_3yogeon-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_3yogeon-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_3yogeon-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac70\ub798\ub294 \uadf8\ub300\ub85c \ub450\uace0 \uc18c\ub4dd\uae08\uc561\ub9cc \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\ubc95\uc778\uc138\ubc95 \u00a752\u2460\uc758 \uad6c\uc870<\/h3>\n<p>\ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5 \ub610\ub294 \uad00\ud560\uc9c0\ubc29\uad6d\uc138\uccad\uc7a5\uc740 \ub0b4\uad6d\ubc95\uc778\uc758 \ud589\uc704 \ub610\ub294 \uc18c\ub4dd\uae08\uc561\uc758 \uacc4\uc0b0\uc774 <strong>\ud2b9\uc218\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798\ub85c \uc778\ud558\uc5ec \uadf8 \ubc95\uc778\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc870\uc138\uc758 \ubd80\ub2f4\uc744 \ubd80\ub2f9\ud558\uac8c \uac10\uc18c\uc2dc\ud0a8 \uac83\uc73c\ub85c \uc778\uc815\ub418\ub294 \uacbd\uc6b0<\/strong>\uc5d0\ub294 \uadf8 \ubc95\uc778\uc758 \ud589\uc704 \ub610\ub294 \uc18c\ub4dd\uae08\uc561\uc758 \uacc4\uc0b0\uacfc \uad00\uacc4\uc5c6\uc774 \uadf8 \ubc95\uc778\uc758 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \u00a752\u2460\u2461<\/strong> \u00b7 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\uc758 \ubd80\uc778<\/summary>\n<p>&#8220;\u2460 \ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5 \ub610\ub294 \uad00\ud560\uc9c0\ubc29\uad6d\uc138\uccad\uc7a5\uc740 \ub0b4\uad6d\ubc95\uc778\uc758 \ud589\uc704 \ub610\ub294 \uc18c\ub4dd\uae08\uc561\uc758 \uacc4\uc0b0\uc774 \ud2b9\uc218\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798\ub85c \uc778\ud558\uc5ec \uadf8 \ubc95\uc778\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc870\uc138\uc758 \ubd80\ub2f4\uc744 \ubd80\ub2f9\ud558\uac8c \uac10\uc18c\uc2dc\ud0a8 \uac83\uc73c\ub85c \uc778\uc815\ub418\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \ubc95\uc778\uc758 \ud589\uc704 \ub610\ub294 \uc18c\ub4dd\uae08\uc561\uc758 \uacc4\uc0b0(\uc774\ud558 &#8216;\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0&#8217;\uc774\ub77c \ud55c\ub2e4)\uacfc \uad00\uacc4\uc5c6\uc774 \uadf8 \ubc95\uc778\uc758 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc744 \uacc4\uc0b0\ud55c\ub2e4.<br \/>\u2461 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c\uc5d0\ub294 \uac74\uc804\ud55c \uc0ac\ud68c \ud1b5\ub150 \ubc0f \uc0c1\uac70\ub798 \uad00\ud589\uacfc \ud2b9\uc218\uad00\uacc4\uc778\uc774 \uc544\ub2cc \uc790 \uac04\uc758 \uc815\uc0c1\uc801\uc778 \uac70\ub798\uc5d0\uc11c \uc801\uc6a9\ub418\uac70\ub098 \uc801\uc6a9\ub420 \uac83\uc73c\ub85c \ud310\ub2e8\ub418\ub294 \uac00\uaca9(\uc694\uc728\u00b7\uc774\uc790\uc728\u00b7\uc784\ub300\ub8cc \ubc0f \uad50\ud658 \ube44\uc728\uacfc \uadf8 \ubc16\uc5d0 \uc774\uc5d0 \uc900\ud558\ub294 \uac83\uc744 \ud3ec\ud568\ud558\uba70, \uc774\ud558 &#8216;\uc2dc\uac00&#8217;\ub77c \ud55c\ub2e4)\uc744 \uae30\uc900\uc73c\ub85c \ud55c\ub2e4.&#8221;<\/p>\n<\/details>\n<\/div>\n<h3>\uae30\uc900\uc740 \uc2dc\uac00<\/h3>\n<p>\u00a752\u2461\uc740 \uc2dc\uac00\ub97c <strong>\uac74\uc804\ud55c \uc0ac\ud68c \ud1b5\ub150 \ubc0f \uc0c1\uac70\ub798 \uad00\ud589\uacfc \ud2b9\uc218\uad00\uacc4\uc778\uc774 \uc544\ub2cc \uc790 \uac04\uc758 \uc815\uc0c1\uc801\uc778 \uac70\ub798\uc5d0\uc11c \uc801\uc6a9\ub418\uac70\ub098 \uc801\uc6a9\ub420 \uac83\uc73c\ub85c \ud310\ub2e8\ub418\ub294 \uac00\uaca9<\/strong>\uc73c\ub85c \uc815\uc758\ud569\ub2c8\ub2e4. \uc694\uc728\u00b7\uc774\uc790\uc728\u00b7\uc784\ub300\ub8cc\u00b7\uad50\ud658 \ube44\uc728\ub3c4 \uc5ec\uae30\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub9e4\ub9e4\uac00\uaca9\ub9cc\uc774 \uc544\ub2c8\ub77c \uc774\uc790\uc728\uacfc \uc784\ub300\ub8cc\ub3c4 \uc2dc\uac00 \ud310\ub2e8 \ub300\uc0c1\uc774\ub77c\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uba85\uc138\uc11c \uc81c\ucd9c \uc758\ubb34\ub3c4 \uc788\ub2e4<\/h3>\n<p>\u00a752\u2462\uc740 \ub0b4\uad6d\ubc95\uc778\uc774 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 <strong>\ud2b9\uc218\uad00\uacc4\uc778\uacfc \uac70\ub798\ud55c \ub0b4\uc6a9\uc5d0 \uad00\ud55c \uba85\uc138\uc11c<\/strong>\ub97c \ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc81c\ucd9c\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uac70\ub798 \uc0ac\uc2e4 \uc790\uccb4\ub97c \uc2e0\uace0 \ub2e8\uacc4\uc5d0\uc11c \ub4dc\ub7ec\ub0b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc5b4\ub5a4 \uac70\ub798\uac00 \uc720\ud615\uc5d0 \ub4e4\uc5b4\uac00\ub294\uac00<\/h2>\n<p>\uc2dc\ud589\ub839\uc774 \uc5f4\uac70\ud569\ub2c8\ub2e4. \uc190\uc775\uac70\ub798\ud615\uacfc \uc790\ubcf8\uac70\ub798\ud615\uc73c\ub85c \ub098\ub269\ub2c8\ub2e4.<\/p>\n<h3>\uc190\uc775\uac70\ub798\ud615 \uc8fc\uc694 \uc720\ud615<\/h3>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\ud638<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uace0\uac00 \ub9e4\uc785<\/td>\n<td>\uc790\uc0b0\uc744 \uc2dc\uac00\ubcf4\ub2e4 \ub192\uc740 \uac00\uc561\uc73c\ub85c \ub9e4\uc785 \ub610\ub294 \ud604\ubb3c\ucd9c\uc790\ubc1b\uac70\ub098 \uacfc\ub300\uc0c1\uac01<\/td>\n<td>1\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ubb34\uc218\uc775 \uc790\uc0b0<\/td>\n<td>\ubb34\uc218\uc775 \uc790\uc0b0\uc744 \ub9e4\uc785\u00b7\ud604\ubb3c\ucd9c\uc790\ubc1b\uac70\ub098 \uadf8 \ube44\uc6a9\uc744 \ubd80\ub2f4<\/td>\n<td>2\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uc800\uac00 \uc591\ub3c4<\/td>\n<td>\uc790\uc0b0\uc744 \ubb34\uc0c1 \ub610\ub294 \uc2dc\uac00\ubcf4\ub2e4 \ub0ae\uc740 \uac00\uc561\uc73c\ub85c \uc591\ub3c4\u00b7\ud604\ubb3c\ucd9c\uc790<\/td>\n<td>3\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uc800\ub9ac \ub300\uc5ec<\/td>\n<td>\uae08\uc804\u00b7\uc790\uc0b0\u00b7\uc6a9\uc5ed\uc744 \ubb34\uc0c1 \ub610\ub294 \uc2dc\uac00\ubcf4\ub2e4 \ub0ae\uc740 \uc774\uc728\u00b7\uc694\uc728\u00b7\uc784\ub300\ub8cc\ub85c \ub300\ubd80\ud558\uac70\ub098 \uc81c\uacf5<\/td>\n<td>6\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uace0\ub9ac \ucc28\uc6a9<\/td>\n<td>\uc2dc\uac00\ubcf4\ub2e4 \ub192\uc740 \uc774\uc728\u00b7\uc694\uc728\u00b7\uc784\ucc28\ub8cc\ub85c \ucc28\uc6a9\ud558\uac70\ub098 \uc81c\uacf5\ubc1b\uc74c<\/td>\n<td>7\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc790\ubcf8\uac70\ub798\ud615 \uc720\ud615<\/h3>\n<p>8\ud638\ub294 \uc8fc\uc8fc\ub4f1(\uc18c\uc561\uc8fc\uc8fc\ub4f1 \uc81c\uc678)\uc778 \ubc95\uc778\uc774 \ud2b9\uc218\uad00\uacc4\uc778\uc778 \ub2e4\ub978 \uc8fc\uc8fc\ub4f1\uc5d0\uac8c \uc774\uc775\uc744 \ubd84\uc5ec\ud55c \uc790\ubcf8\uac70\ub798\ub97c \uc5f4\uac70\ud569\ub2c8\ub2e4. \uac00\ubaa9\uc774 \ubd88\uacf5\uc815 \ud569\ubcd1, \ub098\ubaa9\uc774 <strong>\uc2e0\uc8fc\uc778\uc218\uad8c \ud3ec\uae30 \ub610\ub294 \uace0\uac00 \uc778\uc218<\/strong>, \ub2e4\ubaa9\uc774 <strong>\ube44\uc728\uc5d0 \uc758\ud558\uc9c0 \uc544\ub2c8\ud55c \uc77c\ubd80 \uc8fc\uc8fc \uc8fc\uc2dd\uc758 \uc18c\uac01<\/strong>\uc785\ub2c8\ub2e4. 8\ud638\uc7582\ub294 \uadf8 \ubc16\uc758 \uc99d\uc790\u00b7\uac10\uc790\u00b7\ud569\ubcd1\u00b7\ubd84\ud560\u00b7\uc804\ud658\uc0ac\ucc44 \ub4f1 \uc790\ubcf8\uac70\ub798\ub85c \uc774\uc775\uc744 \ubd84\uc5ec\ud588\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\ub97c \ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ubcf8\uac70\ub798\ud615\uc758 \uae08\uc561 \uae30\uc900\uc740 \uc5b4\ub514\uc11c \uc624\ub294\uac00<\/h2>\n<p>\u00a788\u2462\uc758 3\uc5b5\uc6d0\u00b75\ud37c\uc13c\ud2b8 \uae30\uc900\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc9c0\ub9cc, \u00a789\u2465\uc774 \uc900\uc6a9\ud558\ub294 \uc0c1\uc99d\ubc95 \uae30\uc900\uc774 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_muntheok-1.png\" alt=\"\uc190\uc775\uac70\ub798\ud615\uc740 \u00a788\u2462\uc758 3\uc5b5\uc6d0 \ub610\ub294 \uc2dc\uac00\uc758 5\ud37c\uc13c\ud2b8 \ubb38\ud131, \uc790\ubcf8\uac70\ub798\ud615\uc740 \u00a789\u2465 \uc900\uc6a9\uc73c\ub85c \uc0c1\uc99d\ubc95 \uae30\uc900\uae08\uc561\uc774 \uc801\uc6a9\ub41c\ub2e4\" class=\"wp-image-5933\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_muntheok-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_muntheok-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_muntheok-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_muntheok-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc790\ubcf8\uac70\ub798\ud615\uc758 \uae30\uc900\uc740 \u00a788\u2462\uc774 \uc544\ub2c8\ub77c \u00a789\u2465\uc774 \uc900\uc6a9\ud558\ub294 \uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839\uc5d0\uc11c \uc635\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uc2dc\ud589\ub839 \u00a788\u2462\uc758 \uc5f4\uac70<\/h3>\n<p>\uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561\uc774 3\uc5b5\uc6d0 \uc774\uc0c1\uc774\uac70\ub098 \uc2dc\uac00\uc758 100\ubd84\uc758 5\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uae08\uc561 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0 \ud55c\ud558\uc5ec \uc801\uc6a9\ud558\ub294 \uc720\ud615\uc740 <strong>\uc81c1\ud56d \uc81c1\ud638\u00b7\uc81c3\ud638\u00b7\uc81c6\ud638\u00b7\uc81c7\ud638 \ubc0f \uc81c9\ud638<\/strong>(1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\uc5d0 \uc900\ud558\ub294 \ud589\uc704\ub85c \ud55c\uc815)\uc785\ub2c8\ub2e4. <strong>8\ud638\uc640 8\ud638\uc7582\ub294 \uc774 \uc5f4\uac70\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud574\ub2f9 \uc720\ud615<\/th>\n<th>\uae08\uc561 \ubb38\ud131<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc190\uc775\uac70\ub798\ud615<\/td>\n<td>1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\u00b79\ud638<\/td>\n<td><strong>3\uc5b5\uc6d0 \uc774\uc0c1 \ub610\ub294 \uc2dc\uac00\uc758 5% \uc774\uc0c1<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uac70\ub798\ud615<\/td>\n<td>8\ud638\u00b78\ud638\uc7582<\/td>\n<td><strong>\u00a788\u2462 \ubb38\ud131\uc740 \uc5c6\uc74c<\/strong> \u2014 \u00a789\u2465\uc774 \uc900\uc6a9\ud558\ub294 \uc0c1\uc99d\ubc95 \uae30\uc900\uae08\uc561 \uc801\uc6a9(\uc544\ub798 \ud45c)<\/td>\n<\/tr>\n<tr>\n<td>\uae30\ud0c0<\/td>\n<td>2\ud638\u00b74\ud638\u00b75\ud638\u00b73\ud638\uc7582\u00b77\ud638\uc7582<\/td>\n<td>\u00a788\u2462 \uc5f4\uac70\uc5d0 \uc5c6\uc74c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00a789\u2465\uc758 \uc900\uc6a9 \u2014 \uc790\ubcf8\uac70\ub798\ud615\uc758 \uae30\uc900\uae08\uc561<\/h3>\n<p>\uc2dc\ud589\ub839 \u00a789\u2465\uc740 8\ud638\u00b78\ud638\uc7582\ub85c \uc774\uc775\uc744 \ubd84\uc5ec\ud55c \uacbd\uc6b0 <strong>\uc775\uae08\uc5d0 \uc0b0\uc785\ud560 \uae08\uc561\uc758 \uacc4\uc0b0<\/strong>\uc5d0 \uc0c1\uc99d\ubc95 \u00a738\u00b7\u00a739\u00b7\u00a739\uc870\uc7582 \ub4f1\uacfc \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \u00a728\u2462~\u2466\u00b7\u00a729\u2461\u00b7\u00a729\uc870\uc7582\u2460\u2461 \ub4f1\uc744 \uc900\uc6a9\ud558\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \uc900\uc6a9\ub418\ub294 \uc870\ubb38 \uc548\uc5d0 \uae30\uc900\uae08\uc561\uc774 \ub4e4\uc5b4 \uc788\uc73c\ubbc0\ub85c, \uc790\ubcf8\uac70\ub798\ud615\uc758 \ubb38\ud131\uc740 \u00a788\u2462\uc774 \uc544\ub2c8\ub77c \uc5ec\uae30\uc11c \uc635\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc790\ubcf8\uac70\ub798<\/th>\n<th>\uc900\uc6a9 \uc870\ubb38<\/th>\n<th>\uae30\uc900\uae08\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubd88\uade0\ub4f1 \uac10\uc790\u00b7\uc18c\uac01(8\ud638 \ub2e4)<\/td>\n<td>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a729\uc870\uc7582\u2461<\/td>\n<td><strong>3\uc5b5\uc6d0<\/strong>. 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uacfc \uc18c\uac01 \ub300\uac00\uc758 \ucc28\uc561\uc774 1\uc8fc\ub2f9 \ud3c9\uac00\uc561\uc758 30% \uc774\uc0c1\uc774\uba74 <strong>0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc800\uac00 \uc2e0\uc8fc \u2014 \uc2e4\uad8c\uc8fc \uc7ac\ubc30\uc815(8\ud638 \ub098)\u00b7\uc81c3\uc790 \uc9c1\uc811\ubc30\uc815(8\ud638\uc7582)<\/td>\n<td>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a729\u24611\ud638<\/td>\n<td><strong>\uae30\uc900 \uc5c6\uc74c<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc800\uac00 \uc2e0\uc8fc \u2014 \uc2e4\uad8c\uc8fc \ubbf8\ubc30\uc815(8\ud638 \ub098)<\/td>\n<td>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a729\u24612\ud638<\/td>\n<td>\ucc28\uc561\ub960 <strong>30% \uc774\uc0c1 \ub610\ub294 3\uc5b5\uc6d0 \uc774\uc0c1<\/strong>\uc778 \uacbd\uc6b0\ub9cc<\/td>\n<\/tr>\n<tr>\n<td>\ubd88\uacf5\uc815 \ud569\ubcd1(8\ud638 \uac00)<\/td>\n<td>\uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839 \u00a728\u2463<\/td>\n<td>\uc8fc\uc2dd \uad50\ubd80 \uc2dc 30%\uc640 3\uc5b5\uc6d0 \uc911 \uc801\uc740 \uae08\uc561 \u00b7 \ud604\uae08 \ub4f1 \uc9c0\uae09 \uc2dc 3\uc5b5\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ub530\ub77c\uc11c \u300c\uae08\uc561\uc774 \uc791\uc544\ub3c4 \ub300\uc0c1\u300d\uc740 \uc2e4\uad8c\uc8fc\ub97c \uc7ac\ubc30\uc815\ud558\uac70\ub098 \uc81c3\uc790\uc5d0\uac8c \uc9c1\uc811 \ubc30\uc815\ud558\ub294 \uc99d\uc790\uc5d0\ub9cc \uadf8\ub300\ub85c \ub9de\uc2b5\ub2c8\ub2e4. \uac10\uc790\uc640 \ubbf8\ubc30\uc815 \uc99d\uc790\ub294 \uae30\uc900 \ubbf8\ub9cc\uc774\uba74 \uc775\uae08\uc0b0\uc785\uc561\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uac10\uc790\ub294 \ucc28\uc561\ub960\uc774 30% \uc774\uc0c1\uc774\uba74 \uae30\uc900\uae08\uc561\uc774 0\uc774 \ub418\ubbc0\ub85c, \uc18c\uc561\uc774\ub77c\uace0 \ub118\uc5b4\uac00\uba74 \uc548 \ub418\ub294 \uad6c\uac04\uc774 \uc2e4\uc81c\ub85c \uc874\uc7ac\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ubb38\ud131 \ud310\uc815 \uc608\uc2dc<\/h3>\n<p>\uc2dc\uac00 10\uc5b5\uc6d0\uc778 \ubd80\ub3d9\uc0b0\uc744 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\ub97c \ub450 \uac00\uc9c0\ub85c \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>\uc591\ub3c4\uac00\uc561<\/th>\n<th>\ucc28\uc561<\/th>\n<th>\uc2dc\uac00 \ub300\ube44<\/th>\n<th>3\ud638 \uc801\uc6a9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0ac\ub840 1<\/td>\n<td>800,000,000\uc6d0<\/td>\n<td>200,000,000\uc6d0<\/td>\n<td>20%<\/td>\n<td><strong>\uc801\uc6a9<\/strong>(5% \uc774\uc0c1)<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\ub840 2<\/td>\n<td>980,000,000\uc6d0<\/td>\n<td>20,000,000\uc6d0<\/td>\n<td>2%<\/td>\n<td><strong>\uc801\uc6a9 \uc548 \ub428<\/strong>(3\uc5b5 \ubbf8\ub9cc\u00b75% \ubbf8\ub9cc)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uacc4\uc0b0 \uc804\uc81c\ub294 \uc2dc\uac00\ub97c 10\uc5b5\uc6d0\uc73c\ub85c \ud655\uc815\ud560 \uc218 \uc788\uace0 \uac70\ub798 \uc720\ud615\uc774 \uc2dc\ud589\ub839 \u00a788\u24603\ud638(\uc800\uac00 \uc591\ub3c4)\uc5d0 \ud574\ub2f9\ud558\uba70 \uc0c1\uc7a5\uc8fc\uc2dd \uac70\ub798\uac00 \uc544\ub2cc \uacbd\uc6b0\ub85c \ub450\uc5c8\uc2b5\ub2c8\ub2e4. \ub450 \uc694\uac74\uc740 \u300c3\uc5b5\uc6d0 \uc774\uc0c1\u300d\uacfc \u300c\uc2dc\uac00\uc758 100\ubd84\uc758 5 \uc774\uc0c1\u300d \uc911 <strong>\ud558\ub098\ub9cc \ucda9\uc871\ud574\ub3c4<\/strong> \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<h2>\uc0c1\uc7a5\uc8fc\uc2dd \uac70\ub798\ub294 \ubb38\ud131 \uc801\uc6a9\uc5d0\uc11c \ube60\uc9c4\ub2e4<\/h2>\n<p>\u00a788\u2463\uc740 \u00a788\u2462\uc744 <strong>\uc8fc\uad8c\uc0c1\uc7a5\ubc95\uc778\uc774 \ubc1c\ud589\ud55c \uc8fc\uc2dd\uc744 \uac70\ub798\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc801\uc6a9\ud558\uc9c0 \uc54a\ub294\ub2e4<\/strong>\uace0 \uc815\ud569\ub2c8\ub2e4. \ube44\uc0c1\uc7a5\uc8fc\uc2dd \uac70\ub798\uc640 \ucc98\ub9ac\uac00 \ub2ec\ub77c\uc9c0\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc0c1\ub2f4\uc2e4\uc5d0\uc11c \ub193\uce58\uae30 \uc26c\uc6b4 \uc7c1\uc810\uc774 \uc790\ubcf8\uac70\ub798\uc785\ub2c8\ub2e4. \uae30\uc900\uc774 \u00a788\u2462\uc774 \uc544\ub2c8\ub77c \uc900\uc6a9 \uc870\ubb38\uc5d0 \uc788\uc5b4, \ucc28\uc561\ub960\uc774 30% \uc774\uc0c1\uc778 \uac10\uc790\ub294 \uae08\uc561\uc774 \uc791\uc544\ub3c4 \uc804\uc561\uc774 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2>\ud2b9\uc218\uad00\uacc4\uc778\uc740 \uc5b4\ub514\uae4c\uc9c0\uc778\uac00<\/h2>\n<p>\uc784\uc6d0\uacfc \uadf8 \uce5c\uc871\ubd80\ud130 \uacc4\uc5f4\ud68c\uc0ac\uae4c\uc9c0 \uc77c\uacf1 \uac08\ub798\ub85c \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc2dc\ud589\ub839 \u00a72\u2467\uc758 \uc77c\uacf1 \uac08\ub798<\/h3>\n<p>\ubc95 \u00a72\uc87012\ud638\uc758 &#8220;\uacbd\uc81c\uc801 \uc5f0\uad00\uad00\uacc4 \ub610\ub294 \uacbd\uc601\uc9c0\ubc30\uad00\uacc4 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uad00\uacc4&#8221;\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud638<\/th>\n<th>\uad00\uacc4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\ud638<\/td>\n<td>\uc784\uc6d0 \uc784\uba74\uad8c \ud589\uc0ac\u00b7\uc0ac\uc5c5\ubc29\uce68 \uacb0\uc815 \ub4f1\uc73c\ub85c <strong>\uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc744 \ud589\uc0ac<\/strong>\ud558\ub294 \uc790\uc640 \uadf8 \uce5c\uc871(\uc0c1\ubc95 \u00a7401\uc870\uc7582\u2460\uc758 \uc774\uc0ac\ub85c \ubcf4\ub294 \uc790 \ud3ec\ud568)<\/td>\n<\/tr>\n<tr>\n<td>2\ud638<\/td>\n<td><strong>\uc18c\uc561\uc8fc\uc8fc\ub4f1\uc774 \uc544\ub2cc \uc8fc\uc8fc<\/strong>(\ube44\uc18c\uc561\uc8fc\uc8fc\ub4f1)\uc640 \uadf8 \uce5c\uc871<\/td>\n<\/tr>\n<tr>\n<td>3\ud638<\/td>\n<td>\ubc95\uc778\uc758 \uc784\uc6d0\u00b7\uc9c1\uc6d0, \ube44\uc18c\uc561\uc8fc\uc8fc\ub4f1\uc758 \uc9c1\uc6d0, \ubc95\uc778\uc774\ub098 \ube44\uc18c\uc561\uc8fc\uc8fc\ub4f1\uc758 \uc790\uc0b0\uc73c\ub85c \uc0dd\uacc4\ub97c \uc720\uc9c0\ud558\ub294 \uc790 \ubc0f \uc774\ub4e4\uacfc <strong>\uc0dd\uacc4\ub97c \ud568\uaed8\ud558\ub294 \uce5c\uc871<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4\ud638\u00b75\ud638<\/td>\n<td>\ud574\ub2f9 \ubc95\uc778\uc774 \uc9c1\uc811 \ub610\ub294 \uc704 \uad00\uacc4\uc790\ub97c \ud1b5\ud574 <strong>\uc9c0\ubc30\uc801\uc778 \uc601\ud5a5\ub825<\/strong>\uc744 \ud589\uc0ac\ud558\ub294 \ubc95\uc778<\/td>\n<\/tr>\n<tr>\n<td>6\ud638<\/td>\n<td>\ud574\ub2f9 \ubc95\uc778\uc5d0 <strong>100\ubd84\uc758 30 \uc774\uc0c1<\/strong> \ucd9c\uc790\ud55c \ubc95\uc778\uc5d0 100\ubd84\uc758 30 \uc774\uc0c1 \ucd9c\uc790\ud55c \ubc95\uc778\uc774\ub098 \uac1c\uc778<\/td>\n<\/tr>\n<tr>\n<td>7\ud638<\/td>\n<td>\uacf5\uc815\uac70\ub798\ubc95\uc0c1 <strong>\uae30\uc5c5\uc9d1\ub2e8 \uc18c\uc18d \uacc4\uc5f4\ud68c\uc0ac<\/strong>\uc640 \uadf8 \uc784\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc774 \ub113\uac8c \uc5f4\ub824 \uc788\ub2e4<\/h3>\n<p>1\ud638\ub294 \uc9c0\ubd84\uc728\uc774 \uc544\ub2c8\ub77c <strong>\uc784\uc6d0 \uc784\uba74\uad8c \ud589\uc0ac\ub098 \uc0ac\uc5c5\ubc29\uce68 \uacb0\uc815 \ub4f1 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc8fc\uc2dd\uc744 \uc804\ud600 \uac16\uc9c0 \uc54a\uc740 \uc0ac\ub78c\ub3c4 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc9c0\ubd84 \uad00\uacc4\ub9cc \ubcf4\uace0 \ud2b9\uc218\uad00\uacc4\uac00 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud558\uba74 \uc5b4\uae0b\ub0a9\ub2c8\ub2e4.<\/p>\n<h2>\uc6b0\ub9ac \ud68c\uc0ac\ub294 \uc5b4\ub290 \uc720\ud615\uc5d0 \uac00\uae4c\uc6b4\uac00<\/h2>\n<p>\uac70\ub798 \uc131\uaca9\uc774 \ubb38\ud131 \uc801\uc6a9 \uc5ec\ubd80\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. \uc790\uc0b0 \ub9e4\ub9e4\u00b7\ub300\uc5ec \uac70\ub798<\/strong><\/td>\n<td>\uac00\uc871\u00b7\uad00\uacc4\ud68c\uc0ac\uc640 \ubd80\ub3d9\uc0b0 \ub9e4\ub9e4\ub098 \uc790\uae08 \ub300\uc5ec<\/td>\n<td>\uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561. 3\uc5b5\uc6d0 \ub610\ub294 5\ud37c\uc13c\ud2b8 \ubb38\ud131<\/td>\n<\/tr>\n<tr>\n<td><strong>B. \uc790\ubcf8\uac70\ub798 \uc124\uacc4<\/strong><\/td>\n<td>\uc99d\uc790\u00b7\uac10\uc790\u00b7\ubd88\uade0\ub4f1 \uc18c\uac01 \uac80\ud1a0<\/td>\n<td>\u00a789\u2465\uc774 \uc900\uc6a9\ud558\ub294 \uae30\uc900\uae08\uc561. \uac10\uc790\ub294 3\uc5b5\uc6d0(\ucc28\uc561\ub960 30% \uc774\uc0c1\uc774\uba74 0), \ubbf8\ubc30\uc815 \uc99d\uc790\ub294 30%\u00b73\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>C. \uc9c0\ubd84 \uc5c6\ub294 \uad00\uacc4\uc790<\/strong><\/td>\n<td>\uc784\uc6d0 \uc784\uba74\uc774\ub098 \uc0ac\uc5c5\ubc29\uce68\uc5d0 \uad00\uc5ec\ud558\ub294 \uc0ac\ub78c<\/td>\n<td>\uc2dc\ud589\ub839 \u00a72\u24671\ud638\uc758 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825. \uc9c0\ubd84\uc774 \uc5c6\uc5b4\ub3c4 \ud2b9\uc218\uad00\uacc4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u00b7 \uac70\ub798 \uc804\uc5d0 \ubb34\uc5c7\uc744 \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>\uc790\uc0b0 \uac70\ub798\uc778 A\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc2dc\uac00 \uc790\ub8cc\ub97c \uba3c\uc800 \ud655\ubcf4\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ubb38\ud131\uc744 \ub118\uc9c0 \uc54a\uc73c\uba74 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc790\ubcf8\uac70\ub798\uc778 B\uc720\ud615\uc774\ub77c\uba74<\/strong>, \u00a788\u2462 \ubb38\ud131\uc774 \uc5c6\ub2e4\uace0 \uc548\uc2ec\ud558\uba74 \uc548 \ub429\ub2c8\ub2e4. \uae30\uc900\uc740 \u00a789\u2465\uc774 \uc900\uc6a9\ud558\ub294 \uc0c1\uc99d\ubc95 \uc870\ubb38\uc5d0\uc11c \uc624\uace0, \uac10\uc790\ub294 \ucc28\uc561\ub960\uc774 30% \uc774\uc0c1\uc774\uba74 \uae08\uc561\uacfc \ubb34\uad00\ud558\uac8c \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uc9c0\ubd84 \uc5c6\ub294 \uad00\uacc4\uc790\uac00 \uc788\ub294 C\uc720\ud615\uc774\ub77c\uba74<\/strong>, \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825 \uae30\uc900\uc744 \uba3c\uc800 \ubd10\uc57c \ud569\ub2c8\ub2e4. \uc9c0\ubd84\ub9cc\uc73c\ub85c \ud310\ub2e8\ud558\uba74 \ub193\uce69\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ud2b9\uc218\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798\ub098 \uc790\ubcf8\uac70\ub798\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74 \uc2e4\ud589 \uc804\uc5d0 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc2dc\uac00 \uadfc\uac70\uc640 \ud2b9\uc218\uad00\uacc4 \ud574\ub2f9 \uc5ec\ubd80\ub97c \ud568\uaed8 \ud655\uc815\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p><a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">\ud2b9\uc218\uad00\uacc4 \uac70\ub798 \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>\ubd80\ub2f9\ud589\uc704\ub85c \uc778\uc815\ub418\uba74 \uac70\ub798\uac00 \ubb34\ud6a8\uac00 \ub418\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \u00a752\u2460\uc740 \uadf8 \ubc95\uc778\uc758 \ud589\uc704 \ub610\ub294 \uc18c\ub4dd\uae08\uc561\uc758 \uacc4\uc0b0\uacfc \uad00\uacc4\uc5c6\uc774 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uae08\uc561\uc744 \uacc4\uc0b0\ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uac70\ub798\uc758 \uc0ac\ubc95\uc0c1 \ud6a8\ub825\uc744 \ub2e4\ud22c\ub294 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \uc138\uae08 \uacc4\uc0b0\uc744 \ub2e4\uc2dc \ud558\ub294 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc2dc\uac00\ub294 \uc5b4\ub5bb\uac8c \ud310\ub2e8\ud558\ub098\uc694?<\/strong><\/summary>\n<p>\u00a752\u2461\uc740 \uac74\uc804\ud55c \uc0ac\ud68c \ud1b5\ub150 \ubc0f \uc0c1\uac70\ub798 \uad00\ud589\uacfc \ud2b9\uc218\uad00\uacc4\uc778\uc774 \uc544\ub2cc \uc790 \uac04\uc758 \uc815\uc0c1\uc801\uc778 \uac70\ub798\uc5d0\uc11c \uc801\uc6a9\ub418\uac70\ub098 \uc801\uc6a9\ub420 \uac83\uc73c\ub85c \ud310\ub2e8\ub418\ub294 \uac00\uaca9\uc744 \uc2dc\uac00\ub85c \uc815\uc758\ud569\ub2c8\ub2e4. \uc694\uc728\u00b7\uc774\uc790\uc728\u00b7\uc784\ub300\ub8cc\u00b7\uad50\ud658 \ube44\uc728\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uae08\uc561\uc774 \uc791\uc73c\uba74 \ub118\uc5b4\uac00\ub098\uc694?<\/strong><\/summary>\n<p>\uc720\ud615\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. \uc2dc\ud589\ub839 \u00a788\u2462\uc758 3\uc5b5\uc6d0 \ub610\ub294 \uc2dc\uac00\uc758 100\ubd84\uc758 5 \uae30\uc900\uc740 \uc81c1\ud56d 1\ud638\u00b73\ud638\u00b76\ud638\u00b77\ud638\u00b79\ud638\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc790\ubcf8\uac70\ub798\ud615\uc778 8\ud638\uc640 8\ud638\uc7582\ub294 \uc774 \uc5f4\uac70\uc5d0 \uc5c6\uc9c0\ub9cc, \u00a789\u2465\uc774 \uc775\uae08 \uacc4\uc0b0\uc5d0 \uc0c1\uc99d\ubc95 \uc2dc\ud589\ub839\uc744 \uc900\uc6a9\ud558\ubbc0\ub85c \uac10\uc790\ub294 3\uc5b5\uc6d0(\ucc28\uc561\ub960 30% \uc774\uc0c1\uc774\uba74 0), \uc2e4\uad8c\uc8fc\ub97c \ubc30\uc815\ud558\uc9c0 \uc54a\uc740 \uc99d\uc790\ub294 30% \ub610\ub294 3\uc5b5\uc6d0 \uae30\uc900 \ubbf8\ub9cc\uc774\uba74 \ub118\uc5b4\uac11\ub2c8\ub2e4. \uc2e4\uad8c\uc8fc\ub97c \uc7ac\ubc30\uc815\ud558\uac70\ub098 \uc9c1\uc811 \ubc30\uc815\ud55c \uc99d\uc790\ub9cc \uae30\uc900 \uc5c6\uc774 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc0c1\uc7a5\uc8fc\uc2dd\uc744 \uac70\ub798\ud574\ub3c4 \ubb38\ud131\uc774 \uc801\uc6a9\ub418\ub098\uc694?<\/strong><\/summary>\n<p>\uc2dc\ud589\ub839 \u00a788\u2463\uc740 \u00a788\u2462\uc744 \uc8fc\uad8c\uc0c1\uc7a5\ubc95\uc778\uc774 \ubc1c\ud589\ud55c \uc8fc\uc2dd\uc744 \uac70\ub798\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc801\uc6a9\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\uc9c0\ubd84\uc774 \uc5c6\uc73c\uba74 \ud2b9\uc218\uad00\uacc4\uac00 \uc544\ub2cc\uac00\uc694?<\/strong><\/summary>\n<p>\uc2dc\ud589\ub839 \u00a72\u24671\ud638\ub294 \uc784\uc6d0\uc758 \uc784\uba74\uad8c \ud589\uc0ac, \uc0ac\uc5c5\ubc29\uce68\uc758 \uacb0\uc815 \ub4f1 \ud574\ub2f9 \ubc95\uc778\uc758 \uacbd\uc601\uc5d0 \ub300\ud574 \uc0ac\uc2e4\uc0c1 \uc601\ud5a5\ub825\uc744 \ud589\uc0ac\ud558\uace0 \uc788\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uc790\uc640 \uadf8 \uce5c\uc871\uc744 \ud2b9\uc218\uad00\uacc4\uc778\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc9c0\ubd84 \ubcf4\uc720 \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ud574\ub2f9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary><strong>\ud2b9\uc218\uad00\uacc4\uc778\uacfc \uac70\ub798\ud558\uba74 \uc2e0\uace0\ud560 \uac83\uc774 \uc788\ub098\uc694?<\/strong><\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \u00a752\u2462\uc740 \ub0b4\uad6d\ubc95\uc778\uc774 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ud2b9\uc218\uad00\uacc4\uc778\uacfc \uac70\ub798\ud55c \ub0b4\uc6a9\uc5d0 \uad00\ud55c \uba85\uc138\uc11c\ub97c \ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc81c\ucd9c\ud558\ub3c4\ub85d \uc815\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 \u00a752\u2460\u2461\u2462\u2463(\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\uc758 \ubd80\uc778\uacfc \uc2dc\uac00 \uae30\uc900\u00b7\uba85\uc138\uc11c \uc81c\ucd9c)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a788\u2460(\uc720\ud615)\u00b7\u00a788\u2462(\uae08\uc561 \ubb38\ud131\uacfc \uc801\uc6a9 \uc720\ud615)\u00b7\u00a788\u2463(\uc0c1\uc7a5\uc8fc\uc2dd \uac70\ub798 \uc81c\uc678)\u00b7\u00a789\u2465(\uc790\ubcf8\uac70\ub798\ud615 \uc775\uae08 \uacc4\uc0b0\uc758 \uc900\uc6a9)<\/li>\n<li>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \u00a728\u2463\u00b7\u00a729\u2461\u00b7\u00a729\uc870\uc7582\u2461(\ud569\ubcd1\u00b7\uc99d\uc790\u00b7\uac10\uc790 \uc774\uc775\uc758 \uae30\uc900\uae08\uc561)<\/li>\n<li>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \u00a72\u2467(\ud2b9\uc218\uad00\uacc4\uc778\uc758 \ubc94\uc704 \uc77c\uacf1 \uac08\ub798)<\/li>\n<li>\uad00\ub828 \uae00 \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/yusangjeungja-jeungyeouije\/\">\uc720\uc0c1\uc99d\uc790 \uc800\uac00\ubc1c\ud589, \uc99d\uc5ec\uc138\ub294 \ub204\uad6c\uc5d0\uac8c \ub098\uc624\ub294\uac00<\/a> \u00b7 <a href=\"https:\/\/hoantax.co.kr\/insights\/yusanggamja-iiksogak-bigyo\/\">\uc720\uc0c1\uac10\uc790\uc640 \uc774\uc775\uc18c\uac01, \uc790\ubcf8\uae08\uc774 \uc904\uc5c8\ub294\uc9c0\uac00 \uc138\uae08\uc744 \uac00\ub985\ub2c8\ub2e4<\/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. \ubd80\ub2f9\ud558\uac8c \uac10\uc18c\uc2dc\ud0a8 \uac83\uc73c\ub85c \uc778\uc815\ub418\ub294\uc9c0\ub294 \uac1c\ubcc4 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc740 \uac70\ub798\ub97c \ubb34\ud6a8\ub85c \ub9cc\ub4dc\ub294 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \uc138\uae08 \uacc4\uc0b0\ub9cc \ub2e4\uc2dc \ud558\ub294 \uaddc\uc815\uc785\ub2c8\ub2e4. \uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561 3\uc5b5\uc6d0 \ub610\ub294 \uc2dc\uac00\uc758 5\ud37c\uc13c\ud2b8\ub77c\ub294 \ubb38\ud131\uc774 \ubd99\ub294 \uc720\ud615\uc740 \uc77c\ubd80\ubfd0\uc774\uace0, \uc790\ubcf8\uac70\ub798\ud615\uc5d0\ub294 \uae08\uc561 \ubb38\ud131\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":5934,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7],"tags":[97,291,352,357],"class_list":["post-5661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-audit","tag-97","tag-291","tag-352","tag-357"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-51.png",1200,630,false]},"uagb_author_info":{"display_name":"hoantax_admin","author_link":"https:\/\/hoantax.co.kr\/insights\/author\/hoantax_admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc740 \uac70\ub798\ub97c \ubb34\ud6a8\ub85c \ub9cc\ub4dc\ub294 \uaddc\uc815\uc774 \uc544\ub2c8\ub77c \uc138\uae08 \uacc4\uc0b0\ub9cc \ub2e4\uc2dc \ud558\ub294 \uaddc\uc815\uc785\ub2c8\ub2e4. \uc2dc\uac00\uc640 \uac70\ub798\uac00\uc561\uc758 \ucc28\uc561 3\uc5b5\uc6d0 \ub610\ub294 \uc2dc\uac00\uc758 5\ud37c\uc13c\ud2b8\ub77c\ub294 \ubb38\ud131\uc774 \ubd99\ub294 \uc720\ud615\uc740 \uc77c\ubd80\ubfd0\uc774\uace0, \uc790\ubcf8\uac70\ub798\ud615\uc5d0\ub294 \uae08\uc561 \ubb38\ud131\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5661","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=5661"}],"version-history":[{"count":14,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5661\/revisions"}],"predecessor-version":[{"id":6274,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5661\/revisions\/6274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/5934"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=5661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=5661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=5661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}