{"id":5765,"date":"2026-09-10T11:20:00","date_gmt":"2026-09-10T02:20:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=5765"},"modified":"2026-10-01T17:35:26","modified_gmt":"2026-10-01T08:35:26","slug":"jeongi-gongsaeop-deungnok-gijun-singo","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/jeongi-gongsaeop-deungnok-gijun-singo\/","title":{"rendered":"\uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d 3\ub144\uc9f8, \ubbf8\uc2e0\uace0 \uc2dc \ub4f1\ub85d\ucde8\uc18c\u00b7\uc601\uc5c5\uc815\uc9c0 \ub300\uc0c1\uc785\ub2c8\ub2e4"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc804\uae30\uacf5\uc0ac\uc5c5\uc744 \ub4f1\ub85d\ud55c \uc9c0 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \ubc95\uc778\uc774\ub77c\uba74 3\ub144\ub9c8\ub2e4 \ub4f1\ub85d\uae30\uc900\uc744 \uc2e0\uace0\ud574\uc57c \ud558\uace0, \ube60\ub728\ub9ac\uba74 \ub4f1\ub85d\ucde8\uc18c\ub098 \uc601\uc5c5\uc815\uc9c0 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/strong> \uc2e0\uace0 \uae30\uac04\uc740 \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc81c4\uc870 \uc81c3\ud56d\uacfc \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc774 &#8220;\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144&#8221;\uc73c\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc2e0\uace0 \ub54c \ud655\uc778\ud558\ub294 \uac83<\/strong><\/p>\n<ul>\n<li>\uae30\uc220\ub2a5\ub825\u00b7\uc790\ubcf8\uae08\u00b7\uc0ac\ubb34\uc2e4 \u2014 \uc804\uae30\uacf5\uc0ac\uae30\uc220\uc790 3\uba85 \uc774\uc0c1, \uc790\ubcf8\uae08 1\uc5b5 5\ucc9c\ub9cc \uc6d0 \uc774\uc0c1(\uc2dc\ud589\ub839 \ubcc4\ud45c 3)<\/li>\n<li>\ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c \u2014 \uc790\ubcf8\uae08 \uae30\uc900\uae08\uc561\uc758 100\ubd84\uc758 25 \uc774\uc0c1 \ub2f4\ubcf4\u00b7\uc608\uce58\u00b7\ucd9c\uc790(\uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c1\ud56d \uc81c2\ud638)<\/li>\n<li>\ubc95\uc778\uc740 \ub0a9\uc785\uc790\ubcf8\uae08\uacfc \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 <strong>\uac01\uac01<\/strong> \uae30\uc900\uc744 \ub118\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 \uacb0\uc0b0\uc77c\uc774 \uc544\ub2d9\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\uc758 \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc785\ub2c8\ub2e4.<\/li>\n<li>\ub4f1\ub85d\uc77c\uc774 \uc5b8\uc81c\ub0d0\uc5d0 \ub530\ub77c 12\uc6d4 31\uc77c\uacfc \ubb34\uad00\ud55c \ub0a0\uc9dc\uac00 \ub429\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 2026-10-01 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uc804\uae30\uacf5\uc0ac\uc5c5\uc744 \ub4f1\ub85d\ud55c \uc9c0 2~3\ub144\uc774 \ub418\uc5b4 \uccab \uc2e0\uace0\ub97c \uc55e\ub450\uc2e0 \ub300\ud45c\ub2d8<\/li>\n<li>\uc7a5\ubd80\uc0c1 \uc790\ubcf8\uae08\uc740 \uae30\uc900\uc744 \ub118\ub294\ub370 \uc9c4\ub2e8\uc5d0\uc11c \ubbf8\ub2ec \ud310\uc815\uc744 \ubc1b\uc544 \ubcf4\uc2e0 \ub300\ud45c\ub2d8<\/li>\n<li>\ub300\ud45c\uc774\uc0ac \uac00\uc9c0\uae09\uae08\uc774\ub098 \ub300\uc5ec\uae08\uc774 \ub0a8\uc544 \uc788\ub294 \uc0c1\ud0dc\ub85c \uc2e0\uace0\ub97c \uc900\ube44\ud558\uc2dc\ub294 \ub300\ud45c\ub2d8<\/li>\n<\/ul>\n<\/div>\n<p><strong>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub294 \ub4f1\ub85d\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ub3cc\uc544\uac00\ub294 \ubcc4\ub3c4\uc758 \uc77c\uc815\uc785\ub2c8\ub2e4.<\/strong> \ubc95\uc778\uc138 \uc2e0\uace0\ub098 \uc5f0\ub9d0 \uacb0\uc0b0\uacfc \uc8fc\uae30\uac00 \ub9de\ubb3c\ub9ac\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc5d0, \uacb0\uc0b0\ub9cc \ucc59\uae30\ub2e4 \ubcf4\uba74 \uc2e0\uace0 \uc2dc\uc810\uc774 \uc9c0\ub098\uac00 \uc788\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uac8c\ub2e4\uac00 \uc9c4\ub2e8\uc5d0\uc11c \ubcf4\ub294 \uc790\ubcf8\uae08\uc740 \uc7a5\ubd80\uc0c1 \ub0a9\uc785\uc790\ubcf8\uae08\uc774 \uc544\ub2c8\ub77c \ubd80\uc2e4\uc790\uc0b0\uc744 \uac77\uc5b4\ub0b8 \uc2e4\uc9c8\uc790\ubcf8\uae08\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub294 \uc5b8\uc81c \ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p>\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc774 \uc9c0\ub0a0 \ub54c\ub9c8\ub2e4 \uc2e0\uace0\ud558\uba70, \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \uacf5\uc0ac\uc5c5\uc790\ub9cc \uc758\ubb34 \ub300\uc0c1\uc785\ub2c8\ub2e4. \ubc95\uc774 \uc2e0\uace0 \uc758\ubb34\uc790\ub97c &#8220;\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc544\ub2c8\ud55c \uc790&#8221;\ub85c \ud55c\uc815\ud558\uace0, \uadf8 \uc8fc\uae30\ub294 \uc2dc\ud589\ub839\uc774 3\ub144\uc73c\ub85c \uc815\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc2e0\uace0 \uc8fc\uae30 3\ub144<\/h3>\n<p>\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc81c4\uc870 \uc81c3\ud56d\uc740 \ub4f1\ub85d\uae30\uc900\uc5d0 \uad00\ud55c \uc0ac\ud56d\uc744 &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae30\uac04\uc774 \uc9c0\ub0a0 \ub54c\ub9c8\ub2e4&#8221; \uc2dc\u00b7\ub3c4\uc9c0\uc0ac\uc5d0\uac8c \uc2e0\uace0\ud558\ub3c4\ub85d \ud558\uace0, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc740 \uadf8 \uae30\uac04\uc744 <strong>\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144<\/strong>\uc73c\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc2e0\uace0\uc11c\ub294 \uadf8 \uae30\uac04\uc774 \uc9c0\ub09c \ub0a0\ubd80\ud130 30\uc77c \uc774\ub0b4\uc5d0 \uc9c0\uc815\uacf5\uc0ac\uc5c5\uc790\ub2e8\uccb4\uc778 \ud55c\uad6d\uc804\uae30\uacf5\uc0ac\ud611\ud68c\uc5d0 \ub0b4\uace0, \ud611\ud68c\ub97c \uac70\uccd0 \uc2dc\u00b7\ub3c4\uc9c0\uc0ac\uc5d0\uac8c \ubcf4\uace0\ub429\ub2c8\ub2e4(\uc2dc\ud589\uaddc\uce59 \uc81c5\uc870\uc7582, \uc6b4\uc601\uc694\ub839 \uc81c3\uc870 \uc81c1\ud56d). \uc2e0\uace0\ub294 \ub4f1\ub85d\uc744 \uc720\uc9c0\ud558\uae30 \uc704\ud55c \uc808\ucc28\uc774\uace0, \uadf8\ub54c \uae30\uc5c5\uc9c4\ub2e8\uc744 \ud1b5\ud574 \uc790\ubcf8\uae08\uc744 \ud655\uc778\ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uac19\uc740 \uc9c4\ub2e8 \uc808\ucc28\ub97c \uc815\ubcf4\ud1b5\uc2e0\uacf5\uc0ac\uc5c5\uc5d0 \uc801\uc6a9\ud560 \ub54c \ub2ec\ub77c\uc9c0\ub294 \uc790\ubcf8\uae08 \uc694\uac74\uacfc \ud310\uc815 \uad6c\uac04\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/jeongbotongsin-gieopjindan\/\">\uc815\ubcf4\ud1b5\uc2e0\uacf5\uc0ac\uc5c5 \uae30\uc5c5\uc9c4\ub2e8<\/a>\uc5d0\uc11c \ub530\ub85c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub4f1\ub85d 5\ub144\uc774\ub77c\ub294 \ud55c\ub3c4<\/h3>\n<p>\uc2e0\uace0 \uc758\ubb34\ub294 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \uacf5\uc0ac\uc5c5\uc790\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub4f1\ub85d \ud6c4 3\ub144 \uc2dc\uc810\uc5d0 \ud55c \ubc88 \uc2e0\uace0\ud558\uace0 \ub098\uba74, 5\ub144\uc744 \ub118\uae34 \ub4a4\uc5d0\ub294 \uc774 \uc815\uae30 \uc2e0\uace0 \uc808\ucc28\uac00 \ub354 \uc774\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc81c\ub3c4 \uc124\uacc4\uc0c1 \uc2e0\uaddc \uc9c4\uc785 \uc5c5\uccb4\uc758 \ub4f1\ub85d\uae30\uc900 \uc720\uc9c0 \uc5ec\ubd80\ub97c \ucd08\uae30\uc5d0 \ud655\uc778\ud558\ub294 \uc7a5\uce58\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc9c4\ub2e8\uae30\uc900\uc77c \uacc4\uc0b0<\/h3>\n<p>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\uc758 \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 <strong>\uc804\uae30\uacf5\uc0ac\uc5c5\uc744 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c<\/strong>\uc785\ub2c8\ub2e4(\uc804\uae30\uacf5\uc0ac\uc5c5\uc6b4\uc601\uc694\ub839 \uc81c19\uc870 \uc81c2\ud56d \uc81c2\ud638). 2023\ub144 8\uc6d4 20\uc77c\uc5d0 \ub4f1\ub85d\ud588\ub2e4\uba74 3\ub144\uc774 \ub418\ub294 \ub0a0\uc740 2026\ub144 8\uc6d4 20\uc77c\uc774\uace0, \uadf8 \ub2ec\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc778 <strong>2026\ub144 7\uc6d4 31\uc77c<\/strong>\uc774 \uc9c4\ub2e8\uae30\uc900\uc77c\uc774 \ub429\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\uc5b4\ub3c4 \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 7\uc6d4 31\uc77c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc81c4\uc870 \uc81c3\ud56d \u00b7 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d<\/strong> \u2014 \ub4f1\ub85d\uae30\uc900 \uc2e0\uace0<\/summary>\n<p><strong>\ubc95 \uc81c4\uc870(\uacf5\uc0ac\uc5c5\uc758 \ub4f1\ub85d)<\/strong> \u2462 \uc81c1\ud56d\uc5d0 \ub530\ub77c \uacf5\uc0ac\uc5c5\uc744 \ub4f1\ub85d\ud55c \uc790 \uc911 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc544\ub2c8\ud55c \uc790\ub294 \uc81c2\ud56d\uc5d0 \ub530\ub978 \uae30\uc220\ub2a5\ub825 \ubc0f \uc790\ubcf8\uae08 \ub4f1(\uc774\ud558 &#8220;\ub4f1\ub85d\uae30\uc900&#8221;\uc774\ub77c \ud55c\ub2e4)\uc5d0 \uad00\ud55c \uc0ac\ud56d\uc744 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae30\uac04\uc774 \uc9c0\ub0a0 \ub54c\ub9c8\ub2e4 \uae30\ud6c4\uc5d0\ub108\uc9c0\ud658\uacbd\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc2dc\u318d\ub3c4\uc9c0\uc0ac\uc5d0\uac8c \uc2e0\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n<p><strong>\uc2dc\ud589\ub839 \uc81c6\uc870(\uacf5\uc0ac\uc5c5\uc758 \ub4f1\ub85d \ub4f1)<\/strong> \u2463 \ubc95 \uc81c4\uc870\uc81c3\ud56d\uc5d0\uc11c &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae30\uac04&#8221;\uc774\ub780 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc744 \ub9d0\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\uc2e0\uace0 \ub54c \ubb34\uc5c7\uc744 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p>\uae30\uc220\ub2a5\ub825\u00b7\uc790\ubcf8\uae08\u00b7\uc0ac\ubb34\uc2e4 \uc138 \uc694\uac74\uacfc \ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c\ub97c \ud568\uaed8 \ud655\uc778\ud569\ub2c8\ub2e4. \uc790\ubcf8\uae08\uc740 \uc7a5\ubd80\uc0c1 \uae08\uc561\uacfc \uc9c4\ub2e8\uc73c\ub85c \uc778\uc815\ubc1b\ub294 \uae08\uc561 \ub450 \uac00\uc9c0\ub97c \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uae30\uc220\ub2a5\ub825\u318d\uc790\ubcf8\uae08\u318d\uc0ac\ubb34\uc2e4<\/h3>\n<p>\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc2dc\ud589\ub839 \ubcc4\ud45c 3\uc740 \ub4f1\ub85d\uae30\uc900\uc744 \uc804\uae30\uacf5\uc0ac\uae30\uc220\uc790 <strong>3\uba85 \uc774\uc0c1<\/strong>(\uadf8\uc911 1\uba85 \uc774\uc0c1\uc740 \uae30\uc220\uc0ac\u00b7\uae30\ub2a5\uc7a5\u00b7\uae30\uc0ac \ub610\ub294 \uc0b0\uc5c5\uae30\uc0ac \uc790\uaca9 \ucde8\ub4dd\uc790), \uc790\ubcf8\uae08 <strong>1\uc5b5 5\ucc9c\ub9cc \uc6d0 \uc774\uc0c1<\/strong>, \uacf5\uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud55c \uc0ac\ubb34\uc2e4\ub85c \uc815\ud569\ub2c8\ub2e4. \uae30\uc220\uc790\ub294 \uc0c1\uadfc \uc784\uc6d0 \ub610\ub294 \uc9c1\uc6d0 \uc2e0\ubd84\uc774\uc5b4\uc57c \ud558\uba70, \uc721\uc544\uae30 \uadfc\ub85c\uc2dc\uac04 \ub2e8\ucd95\uc744 \ud558\ub294 \uacbd\uc6b0\ub3c4 \uc0c1\uadfc\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c<\/h3>\n<p>\ub4f1\ub85d\uae30\uc900\uc5d0\ub294 \ubcc4\ud45c 3\uc758 \uc138 \uc694\uac74 \uc678\uc5d0 \ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c \uc81c\ucd9c\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c1\ud56d \uc81c2\ud638). \uc804\uae30\uacf5\uc0ac\uacf5\uc81c\uc870\ud569 \ub610\ub294 \uc9c0\uc815 \uae08\uc735\uae30\uad00\uc774 \uc2e0\uccad\uc778\uc758 \uc7ac\ubb34\u00b7\uc2e0\uc6a9 \uc0c1\ud0dc\ub97c \ud3c9\uac00\ud574 <strong>\uc790\ubcf8\uae08 \uae30\uc900\uae08\uc561\uc758 100\ubd84\uc758 25 \uc774\uc0c1<\/strong>\uc5d0 \ud574\ub2f9\ud558\ub294 \ub2f4\ubcf4\ub97c \uc81c\uacf5\ubc1b\uac70\ub098 \ud604\uae08 \uc608\uce58\u00b7\ucd9c\uc790\ub97c \ubc1b\uc740 \ub4a4 \ubc1c\uae09\ud569\ub2c8\ub2e4. \uc790\ubcf8\uae08 \uae30\uc900\uc774 1\uc5b5 5\ucc9c\ub9cc \uc6d0\uc774\uba74 \uadf8 25\ud37c\uc13c\ud2b8\uc778 3\ucc9c 750\ub9cc \uc6d0 \uc774\uc0c1\uc774 \uae30\uc900\uc120\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub0a9\uc785\uc790\ubcf8\uae08\uacfc \uc2e4\uc9c8\uc790\ubcf8\uae08<\/h3>\n<p>\ubc95\uc778\uc740 \ub0a9\uc785\uc790\ubcf8\uae08\uacfc \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 <strong>\uac01\uac01<\/strong> \ub4f1\ub85d\uae30\uc900 \uc790\ubcf8\uae08 \uc774\uc0c1\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \ubcc4\ud45c 3 \ube44\uace0 2 \ub098\ubaa9). \ub4f1\uae30\ubd80\uc0c1 \uc790\ubcf8\uae08\uc774 1\uc5b5 5\ucc9c\ub9cc \uc6d0\uc774\uc5b4\ub3c4 \uc9c4\ub2e8\uc5d0\uc11c \uc778\uc815\ubc1b\ub294 \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 \uadf8\uc5d0 \ubabb \ubbf8\uce58\uba74 \uae30\uc900 \ubbf8\ub2ec\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 \ub109\ub109\ud574\ub3c4 \ub0a9\uc785\uc790\ubcf8\uae08\uc774 \ubd80\uc871\ud558\uba74 \uc5ed\uc2dc \ubbf8\ub2ec\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\/A-r2-5765.png\" alt=\"2023\ub144 8\uc6d4 20\uc77c \ub4f1\ub85d \ubc95\uc778\uc758 \ub4f1\ub85d\uae30\uc900 \uc2e0\uace0 \uc77c\uc815 \u2014 3\ub144\uc774 \ub418\ub294 2026\ub144 8\uc6d4 20\uc77c\uc774 \uc9c0\ub098\uba74 30\uc77c \uc774\ub0b4 \uc2e0\uace0, \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc778 2026\ub144 7\uc6d4 31\uc77c, 5\ub144\uc9f8 \uc758\ubb34 \uc885\ub8cc\" class=\"wp-image-6811\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A-r2-5765.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A-r2-5765-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A-r2-5765-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A-r2-5765-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ub4f1\ub85d\uc77c\uc5d0\uc11c 3\ub144\uacfc 5\ub144\uc744 \uc138\uba74 \uc2e0\uace0 \uc2dc\uc810\uacfc \uc758\ubb34 \uc885\ub8cc \uc2dc\uc810\uc774 \ud568\uaed8 \ub098\uc635\ub2c8\ub2e4.<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud655\uc778 \ud56d\ubaa9<\/th>\n<th>\uae30\uc900<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uae30\uc220\ub2a5\ub825<\/td>\n<td>\uc804\uae30\uacf5\uc0ac\uae30\uc220\uc790 3\uba85 \uc774\uc0c1(1\uba85 \uc774\uc0c1 \uae30\uc220\uc0ac\u00b7\uae30\ub2a5\uc7a5\u00b7\uae30\uc0ac\u00b7\uc0b0\uc5c5\uae30\uc0ac)<\/td>\n<td>\uc2dc\ud589\ub839 [\ubcc4\ud45c 3]<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08<\/td>\n<td>1\uc5b5 5\ucc9c\ub9cc \uc6d0 \uc774\uc0c1 \u2014 \ub0a9\uc785\uc790\ubcf8\uae08\u00b7\uc2e4\uc9c8\uc790\ubcf8\uae08 \uac01\uac01<\/td>\n<td>\uc2dc\ud589\ub839 [\ubcc4\ud45c 3] \ubc0f \ube44\uace0 2<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\ubb34\uc2e4<\/td>\n<td>\uacf5\uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc704\ud55c \uc0ac\ubb34\uc2e4<\/td>\n<td>\uc2dc\ud589\ub839 [\ubcc4\ud45c 3]<\/td>\n<\/tr>\n<tr>\n<td>\ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c<\/td>\n<td>\uc790\ubcf8\uae08 \uae30\uc900\uae08\uc561\uc758 100\ubd84\uc758 25 \uc774\uc0c1 \ub2f4\ubcf4\u00b7\uc608\uce58\u00b7\ucd9c\uc790<\/td>\n<td>\uc2dc\ud589\ub839 \u00a76\u24602<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0 \uc8fc\uae30<\/td>\n<td>\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144(\ub4f1\ub85d 5\ub144 \uc774\ub0b4\uc778 \uc790)<\/td>\n<td>\ubc95 \u00a74\u2462 \u00b7 \uc2dc\ud589\ub839 \u00a76\u2463<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0 \uae30\ud55c\u00b7\uc81c\ucd9c\ucc98<\/td>\n<td>3\ub144\uc774 \uc9c0\ub09c \ub0a0\ubd80\ud130 30\uc77c \uc774\ub0b4, \ud55c\uad6d\uc804\uae30\uacf5\uc0ac\ud611\ud68c<\/td>\n<td>\uc2dc\ud589\uaddc\uce59 \u00a75\uc7582\u2460<\/td>\n<\/tr>\n<tr>\n<td>\uc9c4\ub2e8\uae30\uc900\uc77c<\/td>\n<td>3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c<\/td>\n<td>\uc6b4\uc601\uc694\ub839 \u00a719\u24612<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc9c4\ub2e8\uc790\uc640 \ud611\ud68c \ud655\uc778 \uc808\ucc28<\/h2>\n<p>\uae30\uc5c5\uc9c4\ub2e8\uc740 \uc9c0\uc815\ub41c \uc804\ubb38\uc790\uaca9\uc790\uac00 \uc218\ud589\ud558\uace0, \uc9c4\ub2e8\ubcf4\uace0\uc11c\ub294 \uc18c\uc18d\ud611\ud68c\uc758 \ud655\uc778\uc744 \uac70\uccd0\uc57c \ud6a8\ub825\uc744 \uac16\uc2b5\ub2c8\ub2e4. \uc9c4\ub2e8\uc790\uac00 \uc791\uc131\ub9cc \ud558\uba74 \ub05d\ub098\ub294 \uc808\ucc28\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<h3>\uc9c4\ub2e8\uc744 \ud560 \uc218 \uc788\ub294 \uc0ac\ub78c<\/h3>\n<p>\uc9c4\ub2e8\uc790\ub294 \uac1c\uc5c5 \uacf5\uc778\ud68c\uacc4\uc0ac \ub610\ub294 \ud68c\uacc4\ubc95\uc778, \ub4f1\ub85d\ud55c \uac1c\uc5c5 \uc7ac\ubb34\uad00\ub9ac\uacbd\uc601\uc9c0\ub3c4\uc0ac(\uc911\uc18c\uae30\uc5c5\uc5d0 \ud55c\ud568), \uacf5\uc778\ud68c\uacc4\uc0ac 2\uc778 \uc774\uc0c1 \ub610\ub294 \uc7ac\ubb34\uad00\ub9ac\uacbd\uc601\uc9c0\ub3c4\uc0ac 2\uc778 \uc774\uc0c1\uc744 \uc0c1\uc2dc \ubcf4\uc720\ud55c \uc9c0\uc815 \uae30\uad00, \uadf8\ub9ac\uace0 <strong>\uc138\ubb34\uc0ac\ubc95\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc138\ubb34\uc0ac \ubc0f \uc138\ubb34\ubc95\uc778<\/strong>\uc785\ub2c8\ub2e4(\uc6b4\uc601\uc694\ub839 \uc81c19\uc870 \uc81c1\ud56d).<\/p>\n<h3>\uc18c\uc18d\ud611\ud68c \ud655\uc778\uacfc \ubc18\ub824<\/h3>\n<p>\uc9c4\ub2e8\ubcf4\uace0\ub294 \uc18c\uc18d\ud611\ud68c(\ud55c\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c\u00b7\ud55c\uad6d\uacbd\uc601\uae30\uc220\uc9c0\ub3c4\uc0ac\ud68c\u00b7\ud55c\uad6d\uac74\uc124\uacbd\uc601\uc9c4\ub2e8\ud611\ud68c\u00b7\ud55c\uad6d\uc138\ubb34\uc0ac\ud68c)\uc758 \ud655\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4(\uac19\uc740 \uc694\ub839 \uc81c28\uc870 \uc81c1\ud56d). \ud611\ud68c\uc7a5\uc740 \uc9c4\ub2e8\ubcf4\uace0\uc11c\uac00 \uace0\uc2dc\uc5d0 \ub530\ub77c \uc791\uc131\u00b7\ud3c9\uac00\ub410\ub294\uc9c0 \uac80\ud1a0\ud558\uace0, \uc704\ubc18 \ud3c9\uac00\ub098 \ud5c8\uc704 \uc791\uc131 \uc0ac\uc2e4\uc774 \uc788\uc73c\uba74 \uc989\uc2dc \ubc18\ub824\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc11c\ub958 \ubcf4\uc874\uacfc \uac10\ub9ac<\/h3>\n<p>\uc9c4\ub2e8\uc790\ub294 \uc9c4\ub2e8 \uc11c\ub958\ub97c <strong>5\ub144 \uc774\uc0c1<\/strong> \ubcf4\uc874\ud574\uc57c \ud558\uace0, \uae30\ud6c4\uc5d0\ub108\uc9c0\ud658\uacbd\ubd80\uc7a5\uad00\u00b7\uc2dc\u00b7\ub3c4\uc9c0\uc0ac \ub4f1\uc758 \uc694\uad6c\uac00 \uc788\uc73c\uba74 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4(\uac19\uc740 \uc694\ub839 \uc81c29\uc870). \uc81c\ucd9c\ubc1b\uc740 \uae30\uad00\uc740 \uc9c4\ub2e8\uc790\uc5d0\uac8c \uc18c\uba85\uc744 \uc694\uad6c\ud558\uac70\ub098 \uc18c\uc18d\ud611\ud68c \uae30\uc5c5\uc9c4\ub2e8\uac10\ub9ac\uc704\uc6d0\ud68c\uc5d0 \uac10\ub9ac\ub97c \uc694\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc2e4\uc9c8\uc790\ubcf8\uae08\uc5d0\uc11c \ubb34\uc5c7\uc774 \ube60\uc9c0\ub294\uac00<\/h2>\n<p>\uac00\uc9c0\uae09\uae08\u00b7\ub300\uc5ec\uae08\u00b7\uc624\ub798\ub41c \ub9e4\ucd9c\ucc44\uad8c\u00b7\uacfc\ub2e4 \uc7ac\uace0\uac00 \ucc28\ub840\ub85c \ube60\uc9d1\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5\uc6b4\uc601\uc694\ub839 \uc81c25\uc870\uac00 \ud56d\ubaa9\ubcc4 \ud3c9\uac00 \ubc29\ubc95\uc744 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubd80\uc2e4\uc790\uc0b0\uc740 \uc2e4\uc9c8\uc790\ubcf8\uae08\uc5d0\uc11c \uadf8\ub300\ub85c \ucc28\uac10\ub418\uace0, \ub2e8\uae30\ub300\uc5ec\uae08 \uac19\uc740 \uacb8\uc5c5\uc790\uc0b0\uc740 \uac19\uc740 \uc694\ub839 \uc81c27\uc870\uc5d0 \ub530\ub77c \uacb8\uc5c5\uc790\ubcf8(\uacb8\uc5c5\uc790\uc0b0\uc5d0\uc11c \uacb8\uc5c5\ubd80\ucc44\ub97c \ube80 \uae08\uc561)\uc73c\ub85c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uac00\uc9c0\uae09\uae08\uc758 \uae09\uc5ec\uc120\uae09 \ud55c\ub3c4<\/h3>\n<p>\uac00\uc9c0\uae09\uae08\uc740 <strong>\uae09\uc5ec\uc120\uae09\uc778 \uacbd\uc6b0\uc5d0\ub9cc<\/strong> \ud574\ub2f9 \uc784\uc9c1\uc6d0\uc758 1\uc6d4\uae09\uc5ec\uc561 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc778\uc815\ud558\uace0, \uc774\ub97c \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc740 \ubd80\uc2e4\uc790\uc0b0\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\uc6b4\uc601\uc694\ub839 \uc81c25\uc870 \uc81c3\ud56d). \ub300\ud45c\uc774\uc0ac \uc6d4 \uae09\uc5ec\uac00 500\ub9cc \uc6d0\uc774\ub77c\uba74 \uae09\uc5ec\uc120\uae09 \uc131\uaca9\uc758 \uac00\uc9c0\uae09\uae08 500\ub9cc \uc6d0\uae4c\uc9c0\ub9cc \uc790\uc0b0\uc73c\ub85c \ub0a8\uace0, \uadf8 \uc704\ub294 \uc804\uc561 \ucc28\uac10\ub429\ub2c8\ub2e4. \uae09\uc5ec\uc120\uae09\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08\uc740 \uae08\uc561\uacfc \ubb34\uad00\ud558\uac8c \ubd80\uc2e4\uc790\uc0b0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc7a5\ub2e8\uae30\ub300\uc5ec\uae08\uc758 \uacb8\uc5c5\uc790\uc0b0 \ucc98\ub9ac<\/h3>\n<p>\uc7a5\ub2e8\uae30\ub300\uc5ec\uae08\uc740 \uc804\uc561 \uacb8\uc5c5\uc790\uc0b0\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c4\ud56d). \uc885\uc5c5\uc6d0\uc5d0 \ub300\ud55c \uc8fc\ud0dd\uc790\uae08\uacfc \uc6b0\ub9ac\uc0ac\uc8fc\uc870\ud569\uc5d0 \ub300\uc5ec\ud55c \uac83\ub9cc \uc608\uc678\uc785\ub2c8\ub2e4. \uac00\uc9c0\uae09\uae08\uc744 \ub300\uc5ec\uae08\uc73c\ub85c \ubc14\uafd4 \uacc4\uc815\uacfc\ubaa9\ub9cc \uc815\ub9ac\ud558\uba74 \ud3c9\uac00 \ud56d\ubaa9\uc774 \ubd80\uc2e4\uc790\uc0b0(\uac00\uc9c0\uae09\uae08)\uc5d0\uc11c \uacb8\uc5c5\uc790\uc0b0(\ub300\uc5ec\uae08)\uc73c\ub85c \uc62e\uaca8 \uac08 \ubfd0, \uc2e4\uc9c8\uc790\ubcf8\uae08 \uacc4\uc0b0\uc5d0\uc11c \uacf5\uc81c \ub300\uc0c1\uc774\ub77c\ub294 \uc810\uc740 \uac19\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uacb8\uc5c5\uc790\uc0b0\uc740 \uacb8\uc5c5\uc790\ubcf8(\uacb8\uc5c5\uc790\uc0b0\uc5d0\uc11c \uacb8\uc5c5\ubd80\ucc44\ub97c \ube80 \uae08\uc561)\uc73c\ub85c \uacf5\uc81c\ub418\uace0, \uad6c\ubd84\uacc4\ub9ac\ub97c \ud558\uc9c0 \uc54a\uc740 \ubc95\uc778\uc740 \uacb8\uc5c5\uc790\uc0b0\uacfc \uacb8\uc5c5\ubd80\ucc44\ub97c \uacb8\uc5c5\ube44\uc728\ub85c \uacc4\uc0b0\ud558\ubbc0\ub85c(\uac19\uc740 \uc694\ub839 \uc81c27\uc870 \uc81c1\ud56d\u00b7\uc81c2\ud56d) \uacf5\uc81c\uc561\uc774 \uac00\uc9c0\uae09\uae08 \ucc28\uac10\uc561\uacfc \uac19\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>1\ub144 \uacbd\uacfc \ub9e4\ucd9c\ucc44\uad8c<\/h3>\n<p>\ubc1c\uc0dd\uc77c\ubd80\ud130 1\ub144 \uc774\uc0c1 \uacbd\uacfc\ud55c \ub9e4\ucd9c\ucc44\uad8c \ub4f1\uc740 \ubd80\uc2e4\uc790\uc0b0\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c2\ud56d \uc81c2\ud638). \ub2e4\ub9cc \ucc44\ubb34\uc790\uac00 \uad6d\uac00\u00b7\uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uc774\uac70\ub098 \uacf5\uacf5\uae30\uad00\uc6b4\uc601\ubc95 \uc81c4\uc870\uc5d0 \ub530\ub77c \uc9c0\uc815\ub41c \uacf5\uacf5\uae30\uad00\uc778 \uacbd\uc6b0\ub294 \uc81c\uc678\ud569\ub2c8\ub2e4. \uad00\uae09 \uacf5\uc0ac \ubbf8\uc218\uae08\uc740 \ub0a8\uace0, \ubbfc\uac04 \uacf5\uc0ac \uc7a5\uae30 \ubbf8\uc218\uae08\uc740 \ube60\uc9c0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc7ac\uace0\uc790\uc0b0\uc774 \uc790\uc0b0\ucd1d\uc561 10\ud37c\uc13c\ud2b8 \ucd08\uacfc \uc2dc \uacb8\uc5c5\uc790\uc0b0 \uac04\uc8fc<\/h3>\n<p>\uc7ac\uace0\uc790\uc0b0\uc774 \uc790\uc0b0\ucd1d\uc561\uc758 <strong>100\ubd84\uc758 10\uc744 \ucd08\uacfc<\/strong>\ud558\uba74 \uadf8 \uae08\uc561\uc744 \ud310\ub9e4\uc6a9 \uc790\uc0b0\uc73c\ub85c \ubcf4\uc544 \uacb8\uc5c5\uc790\uc0b0\uc73c\ub85c \ucc98\ub9ac\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c7\ud56d \uc81c2\ud638). \uace0\uc2dc \ubb38\uc5b8\uc774 \u300c\uadf8 \uae08\uc561\u300d\uc774\ub77c \ucd08\uacfc\ubd84\ub9cc \uacb8\uc5c5\uc790\uc0b0\uc774 \ub418\ub294\uc9c0 \uc7ac\uace0 \uc804\uc561\uc774 \ub418\ub294\uc9c0\ub294 \uc870\ubb38\ub9cc\uc73c\ub85c \uac08\ub9ac\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc9c4\ub2e8\uc744 \uc55e\ub450\uace0\ub294 \uc7ac\uace0 \uc804\uc561\uc774 \ube60\uc9c0\ub294 \uacbd\uc6b0\uae4c\uc9c0 \uacc4\uc0b0\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \uc790\uc7ac\ub97c \ubbf8\ub9ac \ud655\ubcf4\ud574 \ub450\ub294 \uad00\ud589\uc774 \uc790\ubcf8\uae08 \ud310\uc815\uc5d0\uc11c \ubd88\ub9ac\ud558\uac8c \uc791\uc6a9\ud560 \uc218 \uc788\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc2e0\uace0 \uc9c1\uc804\uc5d0 \ub3c8\uc744 \ub123\uc5c8\ub2e4 \ube7c\uba74 \uadf8 \uc608\uae08\uc774 \ubd80\uc2e4\uc790\uc0b0\uc774 \ub429\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc608\uae08\uc740 \uc9c4\ub2e8\uae30\uc900\uc77c \uc804\uc77c\ubd80\ud130 \uc5ed\uc0b0\ud55c 20\uc77c\uc758 \uc740\ud589\uac70\ub798 \uc2e4\uc801\ud3c9\uade0\uc794\uc561\uc73c\ub85c \ud3c9\uac00\ud558\uace0, \uc9c4\ub2e8\uae30\uc900\uc77c\ubd80\ud130 \uc9c4\ub2e8\uc2dc\uae4c\uc9c0 \uc9c0\ucd9c \uc6d0\uc778\uc774 \ubd84\uba85\ud558\uc9c0 \uc54a\uc740 \uc778\ucd9c \uae08\uc561\uc740 \ubd80\uc2e4\uc790\uc0b0\uc73c\ub85c \ud3c9\uac00\ud569\ub2c8\ub2e4(\uc6b4\uc601\uc694\ub839 \uc81c25\uc870 \uc81c1\ud56d). \uae30\uc900\uc77c\uc5d0 \ub9de\ucdb0 \uc7a0\uc2dc \ub123\uc5b4 \ub454 \uc790\uae08\uc740 \uc778\ucd9c \uc2dc\uc810\uc5d0 \uac78\ub9bd\ub2c8\ub2e4. \ud3c9\uc794 \uacc4\uc0b0 \ubc29\ubc95\uc740 <a href=\"\/insights\/gieopjindan-yegeum-pyeonggyun-janaek\/\">\uae30\uc5c5\uc9c4\ub2e8 \uc608\uae08 \ud3c9\uade0\uc794\uc561<\/a>\uc5d0\uc11c \uc790\uc138\ud788 \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h3>\uc2e4\uc9c8\uc790\ubcf8\uae08 \uacc4\uc0b0 \uc608\uc2dc<\/h3>\n<p>\uc544\ub798\ub294 \ub0a9\uc785\uc790\ubcf8\uae08 2\uc5b5 \uc6d0\uc778 \uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc744 \uac00\uc815\ud55c \uacc4\uc0b0\uc785\ub2c8\ub2e4. \ub300\ud45c\uc774\uc0ac \uc6d4 \uae09\uc5ec\ub294 500\ub9cc \uc6d0\uc774\uace0, \uac00\uc9c0\uae09\uae08 4\ucc9c\ub9cc \uc6d0 \uac00\uc6b4\ub370 \uae09\uc5ec\uc120\uae09 \uc131\uaca9\uc740 500\ub9cc \uc6d0\ubfd0\uc774\uace0, \uacb8\uc5c5\ubd80\ucc44\uc640 \ubcc4\ub3c4 \uae30\uc900\uc790\ubcf8\uae08\uc774 \uc788\ub294 \uacb8\uc5c5 \uc0ac\uc5c5\uc740 \uc5c6\ub2e4\uace0 \ub450\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uc7a5\ubd80 \uae08\uc561<\/th>\n<th>\uc9c4\ub2e8 \ucc98\ub9ac<\/th>\n<th>\ucc28\uac10\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub0a9\uc785\uc790\ubcf8\uae08<\/td>\n<td>2\uc5b5 \uc6d0<\/td>\n<td>\uae30\uc900 \ucda9\uc871<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc9c0\uae09\uae08<\/td>\n<td>4,000\ub9cc \uc6d0<\/td>\n<td>\uae09\uc5ec\uc120\uae09 500\ub9cc \uc6d0\ub9cc \uc778\uc815<\/td>\n<td>-3,500\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub2e8\uae30\ub300\uc5ec\uae08<\/td>\n<td>2,000\ub9cc \uc6d0<\/td>\n<td>\uc804\uc561 \uacb8\uc5c5\uc790\uc0b0(\uacb8\uc5c5\uc790\ubcf8\uc73c\ub85c \uacf5\uc81c)<\/td>\n<td>-2,000\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub9e4\ucd9c\ucc44\uad8c(\ubc1c\uc0dd \ud6c4 14\uac1c\uc6d4, \ubbfc\uac04)<\/td>\n<td>3,000\ub9cc \uc6d0<\/td>\n<td>1\ub144 \uacbd\uacfc \ubd80\uc2e4\uc790\uc0b0<\/td>\n<td>-3,000\ub9cc \uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc2e4\uc9c8\uc790\ubcf8\uae08<\/strong><\/td>\n<td><strong>1\uc5b5 1,500\ub9cc \uc6d0<\/strong><\/td>\n<td><strong>\ub4f1\ub85d\uae30\uc900 1\uc5b5 5\ucc9c\ub9cc \uc6d0 \ubbf8\ub2ec<\/strong><\/td>\n<td><strong>\ud569\uacc4 -8,500\ub9cc \uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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-r2-5765.png\" alt=\"\ub0a9\uc785\uc790\ubcf8\uae08 2\uc5b5\uc5d0\uc11c \uac00\uc9c0\uae09\uae08 \ucd08\uacfc\ubd84 3500\ub9cc\u00b7\ub2e8\uae30\ub300\uc5ec\uae08 2000\ub9cc\u00b71\ub144 \uacbd\uacfc \ub9e4\ucd9c\ucc44\uad8c 3000\ub9cc\uc774 \ucc28\uac10\ub3fc \uc2e4\uc9c8\uc790\ubcf8\uae08 1\uc5b5 1500\ub9cc\uc73c\ub85c \ub4f1\ub85d\uae30\uc900 1\uc5b5 5\ucc9c\ub9cc \ubbf8\ub2ec\" class=\"wp-image-6813\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B-r2-5765.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B-r2-5765-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B-r2-5765-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B-r2-5765-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ub0a9\uc785\uc790\ubcf8\uae08\uc774 2\uc5b5 \uc6d0\uc774\uc5b4\ub3c4 \ucc28\uac10 \ud56d\ubaa9\uc744 \uac77\uc5b4\ub0b4\uba74 \uc2e4\uc9c8\uc790\ubcf8\uae08\uc740 1\uc5b5 1,500\ub9cc \uc6d0\uc774 \ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>\ub0a9\uc785\uc790\ubcf8\uae08\uc740 2\uc5b5 \uc6d0\uc73c\ub85c \uae30\uc900\uc744 \ub118\uc9c0\ub9cc \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 1\uc5b5 1,500\ub9cc \uc6d0\uc774\ub77c \ubbf8\ub2ec\uc785\ub2c8\ub2e4. \ub450 \uae08\uc561\uc774 <strong>\uac01\uac01<\/strong> \uae30\uc900\uc744 \ub118\uc5b4\uc57c \ud558\ubbc0\ub85c \uc774 \ubc95\uc778\uc740 \ub4f1\ub85d\uae30\uc900\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud55c \uc0c1\ud0dc\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\ub4f1\ub85d\ucde8\uc18c \ub610\ub294 6\uac1c\uc6d4 \uc774\ub0b4 \uc601\uc5c5\uc815\uc9c0 \ub300\uc0c1\uc774 \ub418\uace0, \uac70\uc9d3\uc73c\ub85c \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0\ub294 \ub4f1\ub85d\uc744 \ubc18\ub4dc\uc2dc \ucde8\uc18c\ud569\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc81c28\uc870\uac00 \uc2e0\uace0 \ub204\ub77d\uacfc \uac70\uc9d3 \uc2e0\uace0\ub97c \ub2e4\ub978 \ubb34\uac8c\ub85c \ub098\ub220 \ub193\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubbf8\uc2e0\uace0 \uc2dc \ucde8\uc18c \ub610\ub294 \uc601\uc5c5\uc815\uc9c0<\/h3>\n<p>\ub4f1\ub85d\uae30\uc900\uc5d0 \uad00\ud55c \uc2e0\uace0\ub97c \ud558\uc9c0 \uc544\ub2c8\ud55c \uacbd\uc6b0\ub294 \uc2dc\u00b7\ub3c4\uc9c0\uc0ac\uac00 \ub4f1\ub85d\uc744 \ucde8\uc18c\ud558\uac70\ub098 6\uac1c\uc6d4 \uc774\ub0b4\uc758 \uae30\uac04\uc744 \uc815\ud574 \uc601\uc5c5\uc815\uc9c0\ub97c \uba85\ud560 \uc218 \uc788\ub294 \uc0ac\uc720\uc785\ub2c8\ub2e4(\ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c2\ud638\uc7582). \ucde8\uc18c\uc640 \uc815\uc9c0 \uc911\uc5d0\uc11c \uace0\ub97c \uc218 \uc788\ub294 \uc784\uc758\uc801 \ucc98\ubd84\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uac70\uc9d3 \uc2e0\uace0 \uc2dc \ud544\uc694\uc801 \ucde8\uc18c<\/h3>\n<p>\uac70\uc9d3\uc774\ub098 \uadf8 \ubc16\uc758 \ubd80\uc815\ud55c \ubc29\ubc95\uc73c\ub85c \ub4f1\ub85d\uae30\uc900\uc5d0 \uad00\ud55c \uc2e0\uace0\ub97c \ud55c \uacbd\uc6b0\ub294 <strong>\ub4f1\ub85d\uc744 \ucde8\uc18c\ud558\uc5ec\uc57c \ud558\ub294<\/strong> \uc0ac\uc720\uc785\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c1\ud638 \ub098\ubaa9 \ubc0f \ub2e8\uc11c). \uc7ac\ub7c9\uc774 \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ud544\uc694\uc801 \ucde8\uc18c\uc785\ub2c8\ub2e4. \uc9c4\ub2e8\ubcf4\uace0\uc11c\uac00 \ud5c8\uc704\ub85c \uc791\uc131\ub418\uba74 \uc774 \uc870\ud56d\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc5b4, \uc790\uae08\uc744 \uc77c\uc2dc\uc801\uc73c\ub85c \uc870\ub2ec\ud574 \uae30\uc900\uc744 \ub9de\ucd94\ub294 \ubc29\uc2dd\uc740 \ub418\ub808 \ub354 \ubb34\uac70\uc6b4 \uacb0\uacfc\ub85c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ub4f1\ub85d\uae30\uc900 \ubbf8\ub2ec \ucc98\ubd84\uc758 \uc608\uc678<\/h3>\n<p>\uae30\uc220\ub2a5\ub825\u00b7\uc790\ubcf8\uae08 \ub4f1\uc5d0 \ubbf8\ub2ec\ud558\uac8c \ub41c \uacbd\uc6b0\ub3c4 \ucde8\uc18c \ub610\ub294 \uc601\uc5c5\uc815\uc9c0 \uc0ac\uc720\uc785\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c2\ud638). \uc790\ubcf8\uae08 \ubbf8\ub2ec\uc758 \uc608\uc678\ub294 \ud68c\uc0dd\uc808\ucc28 \uc9c4\ud589 \uc911, \ud68c\uc0dd\uacc4\ud68d \uc218\ud589 \uc911, \uae30\uc5c5\uad6c\uc870\uc870\uc815 \uacf5\ub3d9\uad00\ub9ac \uc808\ucc28 \uc9c4\ud589 \uc911\uc778 \uacbd\uc6b0\ubfd0\uc774\uace0, \ubbf8\ub2ec \uae30\uac04 50\uc77c \uc774\ub0b4 \uc608\uc678\ub294 \uae30\uc220\uc778\ub825\uc758 \uc0ac\ub9dd\u00b7\uc2e4\uc885\u00b7\ud1f4\uc9c1\uc774\ub098 \uc0c1\uc7a5\ud68c\uc0ac \uc790\uc0b0\ucd1d\uc561 \uac10\uc18c\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4(\uac19\uc740 \ud638 \ub2e8\uc11c, \uc2dc\ud589\ub839 \uc81c14\uc870\uc7582). \uc601\uc5c5\uc815\uc9c0\ub97c \uac08\uc74c\ud558\ub294 1\ucc9c\ub9cc \uc6d0 \uc774\ud558 \uacfc\uc9d5\uae08\uc740 \ub4f1\ub85d\uae30\uc900 \ubbf8\ub2ec\ub85c \uc601\uc5c5\uc815\uc9c0\ucc98\ubd84\uc744 \ud558\uac70\ub098 \uc81c27\uc870 \uc81c2\ud638\ubd80\ud130 \uc81c5\ud638\uae4c\uc9c0 \ub610\ub294 \uc81c8\ud638\uc5d0 \ub530\ub978 \uc2dc\uc815\uba85\ub839\u00b7\uc9c0\uc2dc\ub97c \uc774\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub85c\uc11c \uad6d\ubbfc\uc5d0\uac8c \uc2ec\ud55c \ubd88\ud3b8\uc744 \uc8fc\uac70\ub098 \uacf5\uc775\uc744 \ud574\uce60 \uc6b0\ub824\uac00 \uc788\uc744 \ub54c\uc5d0\ub9cc \ubd80\uacfc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c3\ud56d). \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc544 \ubc1b\ub294 \uc601\uc5c5\uc815\uc9c0(\uac19\uc740 \ud56d \uc81c2\ud638\uc7582)\ub294 \uacfc\uc9d5\uae08\uc73c\ub85c \ubc14\uafc0 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0ac\uc720<\/th>\n<th>\ucc98\ubd84<\/th>\n<th>\uc7ac\ub7c9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc74c<\/td>\n<td>\ub4f1\ub85d\ucde8\uc18c \ub610\ub294 6\uac1c\uc6d4 \uc774\ub0b4 \uc601\uc5c5\uc815\uc9c0<\/td>\n<td>\uc784\uc758\uc801<\/td>\n<\/tr>\n<tr>\n<td>\uac70\uc9d3\u00b7\ubd80\uc815\ud55c \ubc29\ubc95\uc73c\ub85c \uc2e0\uace0<\/td>\n<td>\ub4f1\ub85d\ucde8\uc18c<\/td>\n<td>\ud544\uc694\uc801(\ubc18\ub4dc\uc2dc \ucde8\uc18c)<\/td>\n<\/tr>\n<tr>\n<td>\ub4f1\ub85d\uae30\uc900 \ubbf8\ub2ec<\/td>\n<td>\ub4f1\ub85d\ucde8\uc18c \ub610\ub294 \uc601\uc5c5\uc815\uc9c0(\ud68c\uc0dd\uc808\ucc28 \uc9c4\ud589\u00b7\ud68c\uc0dd\uacc4\ud68d \uc218\ud589\u00b7\uacf5\ub3d9\uad00\ub9ac\uc808\ucc28 \uc9c4\ud589 \uc911\uc758 \uc790\ubcf8\uae08 \ubbf8\ub2ec\uacfc, \uae30\uc220\uc778\ub825 \uc0ac\ub9dd\u00b7\uc2e4\uc885\u00b7\ud1f4\uc9c1\uc774\ub098 \uc0c1\uc7a5\ud68c\uc0ac \uc790\uc0b0\ucd1d\uc561 \uac10\uc18c\ub85c \uc778\ud55c 50\uc77c \uc774\ub0b4 \ubbf8\ub2ec\uc740 \uc608\uc678)<\/td>\n<td>\uc784\uc758\uc801<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\ub4f1\ub85d 5\ub144\uc774 \uc9c0\ub09c \ub4a4\uc758 \uc810\uac80<\/h2>\n<p>\uc815\uae30 \uc2e0\uace0 \uc758\ubb34\ub294 \ub05d\ub098\uc9c0\ub9cc \ub4f1\ub85d\uae30\uc900\uc744 \uc720\uc9c0\ud560 \uc758\ubb34\ub294 \uadf8\ub300\ub85c \ub0a8\uc2b5\ub2c8\ub2e4. \uc624\ud788\ub824 \ud655\uc778 \uc7a5\uba74\uc774 \uc2e0\uace0\uc5d0\uc11c \uc785\ucc30\ub85c \uc62e\uaca8 \uac11\ub2c8\ub2e4.<\/p>\n<h3>\uc720\uc9c0 \uc758\ubb34\ub294 \uacc4\uc18d\ub429\ub2c8\ub2e4<\/h3>\n<p>\ub4f1\ub85d\uae30\uc900 \ubbf8\ub2ec\uc740 \ub4f1\ub85d \uc5f0\ucc28\uc640 \ubb34\uad00\ud558\uac8c \ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c2\ud638\uc758 \ucc98\ubd84 \uc0ac\uc720\uc785\ub2c8\ub2e4. 5\ub144\uc774 \uc9c0\ub098 \uc815\uae30 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uac8c \ub418\ub354\ub77c\ub3c4 \uae30\uc900 \uc544\ub798\ub85c \ub0b4\ub824\uac00\uba74 \ucde8\uc18c\ub098 \uc601\uc5c5\uc815\uc9c0 \ub300\uc0c1\uc774\ub77c\ub294 \uc810\uc740 \ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc785\ucc30 \ub2e8\uacc4\uc5d0\uc11c\uc758 \ud655\uc778<\/h3>\n<p>\uc870\ub2ec\uccad\uc740 2026\ub144 4\uc6d4 30\uc77c \uc785\ucc30\uacf5\uace0\ubd84\ubd80\ud130 \uc801\uaca9\uc2ec\uc0ac \ub300\uc0c1\uc790\ub97c \uc0c1\ub300\ub85c \uae30\uc220\uc790\u00b7\uc790\ubcf8\uae08\u00b7\uc0ac\ubb34\uc2e4 \ucda9\uc871 \uc5ec\ubd80\ub97c \uc870\uc0ac\ud558\uace0, \ubbf8\ub2ec\uc774\uba74 \uc218\ud589\ub2a5\ub825 \uacb0\uaca9\uc73c\ub85c 10\uc810\uc744 \uac10\uc810\ud569\ub2c8\ub2e4. \uc815\uae30 \uc2e0\uace0\uac00 \ub05d\ub09c \uc5c5\uccb4\ub3c4 \uad00\uae09 \uacf5\uc0ac \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud558\ub294 \ud55c \uac19\uc740 \ud56d\ubaa9\uc744 \ub2e4\uc2dc \ud655\uc778\ubc1b\uac8c \ub418\ub294 \uc148\uc785\ub2c8\ub2e4. \ub0b4\uc6a9\uc740 <a href=\"\/insights\/ipchal-jagyeok-sasil-josa\/\">\uc785\ucc30\uc790\uaca9 \uc0ac\uc2e4\uc870\uc0ac<\/a>\uc5d0\uc11c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uc2e0\uace0 \uc900\ube44\ub294 \uc9c4\ub2e8\uae30\uc900\uc77c \uae30\uc900\uc73c\ub85c \uc5ed\uc0b0\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ud638\uc548\uc774 \ud604\uc7a5\uc5d0\uc11c \uad8c\ud558\ub294 \uc21c\uc11c\ub294 \uc774\ub807\uc2b5\ub2c8\ub2e4. \ucc28\uadfc\ucc28\uadfc \ubcf4\uba74, \uba3c\uc800 \ub4f1\ub85d\uc99d\uc5d0\uc11c \ub4f1\ub85d\uc77c\uc744 \ud655\uc778\ud574 3\ub144\uc774 \ub418\ub294 \ub0a0\uacfc \uadf8 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uadf8 \ub0a0\uc9dc\uac00 \uc9c4\ub2e8\uae30\uc900\uc77c\uc774\ubbc0\ub85c, \ucd5c\uc18c <strong>\uadf8 \uc774\uc804 60\uc77c<\/strong>\ubd80\ud130 \uac00\uc9c0\uae09\uae08\u00b7\ub300\uc5ec\uae08 \uc794\uc561\uc744 \uc815\ub9ac\ud558\uace0 \uc608\uae08 \ud750\ub984\uc744 \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc900\uc77c\uc774 \uc9c0\ub09c \ub4a4\uc5d0 \uc815\ub9ac\ub97c \uc2dc\uc791\ud558\uba74 \uc778\ucd9c \uc6d0\uc778 \uc18c\uba85 \ubb38\uc81c\uac00 \ud568\uaed8 \ub530\ub77c\ubd99\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\ub4f1\ub85d\uc77c\uacfc \uc9c4\ub2e8\uae30\uc900\uc77c\uc744 \uba3c\uc800 \ud655\uc815\ud569\ub2c8\ub2e4.<\/strong> \ub4f1\ub85d\uc99d \ubc1c\uae09\uc77c \uae30\uc900\uc73c\ub85c 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uac00\uc9c0\uae09\uae08\u00b7\ub300\uc5ec\uae08\uc744 \uae09\uc5ec\uc120\uae09 \ud55c\ub3c4\uae4c\uc9c0 \ub0ae\ucda5\ub2c8\ub2e4.<\/strong> \uae09\uc5ec\uc120\uae09\uc774 \uc544\ub2cc \uc794\uc561\uc740 \uc804\uc561 \ucc28\uac10 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>1\ub144\uc774 \uc9c0\ub09c \ubbfc\uac04 \ub9e4\ucd9c\ucc44\uad8c\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ud68c\uc218\ud558\uac70\ub098 \ub300\uc190 \ucc98\ub9ac \uc5ec\ubd80\ub97c \uacb0\uc0b0 \ub2e8\uacc4\uc5d0\uc11c \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c \uc720\ud6a8\uae30\uac04\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \uc790\ubcf8\uae08 \uae30\uc900\uae08\uc561\uc758 25\ud37c\uc13c\ud2b8 \uc774\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \ub2f4\ubcf4\u00b7\ud604\uae08 \uc608\uce58\u00b7\ucd9c\uc790\uac00 \uc720\uc9c0\ub418\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<\/div>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\ud574\ub2f9 \uc870\uac74<\/th>\n<th>\uc9c0\uae08 \ud574\uc57c \ud560 \uc77c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uccab \uc2e0\uace0 \uc900\ube44\ud615<\/td>\n<td>\ub4f1\ub85d \ud6c4 2~3\ub144 \uacbd\uacfc<\/td>\n<td>\uc9c4\ub2e8\uae30\uc900\uc77c\uc744 \uba3c\uc800 \uacc4\uc0b0\ud558\uace0 \uadf8 60\uc77c \uc804\ubd80\ud130 \uacc4\uc815 \uc815\ub9ac \ucc29\uc218<\/td>\n<\/tr>\n<tr>\n<td>\uc2e4\uc9c8\uc790\ubcf8 \ucde8\uc57d\ud615<\/td>\n<td>\uac00\uc9c0\uae09\uae08\u00b7\ub300\uc5ec\uae08\u00b7\uc7a5\uae30 \ub9e4\ucd9c\ucc44\uad8c \ubcf4\uc720<\/td>\n<td>\ud56d\ubaa9\ubcc4 \ucc28\uac10\uc561\uc744 \ud569\uc0b0\ud574 \uc2e4\uc9c8\uc790\ubcf8\uae08\uc744 \ubbf8\ub9ac \uacc4\uc0b0<\/td>\n<\/tr>\n<tr>\n<td>\ub4f1\ub85d 5\ub144 \uacbd\uacfc\ud615<\/td>\n<td>\uc815\uae30 \uc2e0\uace0 \uc758\ubb34 \uc885\ub8cc<\/td>\n<td>\uc785\ucc30 \ucc38\uc5ec \uc2dc \ub4f1\ub85d\uae30\uc900 \uc870\uc0ac \ub300\ube44 \u2014 \uacb0\uc0b0 \uc2dc\uc810\uc5d0 \uc790\ubcf8\uae08 \uc810\uac80<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc815\ub9ac \u2014 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\ub4f1\ub85d\uc77c\uc774 \ubaa8\ub4e0 \uc77c\uc815\uc758 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/strong> \ub4f1\ub85d\uc77c\uc5d0\uc11c 3\ub144\uacfc 5\ub144\uc744 \uc138\uba74 \uc2e0\uace0 \uc2dc\uc810\uacfc \uc758\ubb34 \uc885\ub8cc \uc2dc\uc810\uc774 \ud568\uaed8 \ub098\uc635\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\ub4f1\ub85d\ud55c \uc9c0 3\ub144\uc774 \uac00\uae4c\uc6e0\uace0 \uac00\uc9c0\uae09\uae08\uc774\ub098 \ub300\uc5ec\uae08 \uc794\uc561\uc774 \ub0a8\uc544 \uc788\ub2e4\uba74, \uc9c4\ub2e8\uae30\uc900\uc77c 60\uc77c \uc804\uae4c\uc9c0 \uc815\ub9ac\ub97c \ub9c8\uce58\ub294 \uc77c\uc815\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \ub4f1\ub85d 5\ub144\uc744 \ub118\uaca8 \uc815\uae30 \uc2e0\uace0 \uc758\ubb34\uac00 \ub05d\ub0ac\ub354\ub77c\ub3c4 \uad00\uae09 \uacf5\uc0ac \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud55c\ub2e4\uba74 \uac19\uc740 \ud56d\ubaa9\uc744 \uc785\ucc30 \ub2e8\uacc4\uc5d0\uc11c \ud655\uc778\ubc1b\uac8c \ub418\ubbc0\ub85c \uacb0\uc0b0 \uc810\uac80\uc740 \uadf8\ub300\ub85c \ud544\uc694\ud569\ub2c8\ub2e4. \uc2e4\uc9c8\uc790\ubcf8\uae08\uc774 \ub4f1\ub85d\uae30\uc900\uc758 1.2\ubc30\uc5d0 \ubabb \ubbf8\uce5c\ub2e4\uba74 \ud56d\ubaa9\ubcc4 \ucc28\uac10\uc561\ubd80\ud130 \uacc4\uc0b0\ud574 \ubcf4\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub098 \uad00\uae09 \uc785\ucc30 \ucc38\uc5ec\ub97c \uc55e\ub450\uace0 \uacc4\uc2dc\ub2e4\uba74 \uc9c4\ub2e8\uae30\uc900\uc77c \uc804\uc5d0 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ub4f1\ub85d\uc77c \uae30\uc900\uc73c\ub85c \uc9c4\ub2e8\uae30\uc900\uc77c\uacfc \ucc28\uac10 \ud56d\ubaa9\uc744 \ud568\uaed8 \uacc4\uc0b0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub294 \uba87 \ub144\ub9c8\ub2e4 \ud558\ub098\uc694?<\/summary>\n<p>\ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc785\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc81c4\uc870 \uc81c3\ud56d\uc774 &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uae30\uac04\uc774 \uc9c0\ub0a0 \ub54c\ub9c8\ub2e4&#8221;\ub85c \uaddc\uc815\ud558\uace0, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc774 \uadf8 \uae30\uac04\uc744 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc73c\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc2e0\uace0 \uc758\ubb34\ub294 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \uacf5\uc0ac\uc5c5\uc790\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc9c4\ub2e8\uae30\uc900\uc77c\uc740 12\uc6d4 31\uc77c\uc778\uac00\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\uc758 \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 \uc804\uae30\uacf5\uc0ac\uc5c5\uc744 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc785\ub2c8\ub2e4. 2023\ub144 8\uc6d4 20\uc77c\uc5d0 \ub4f1\ub85d\ud588\ub2e4\uba74 2026\ub144 7\uc6d4 31\uc77c\uc774 \uc9c4\ub2e8\uae30\uc900\uc77c\uc774\uba70, 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\uc5b4\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac00\uc9c0\uae09\uae08\uc774 \uc788\uc73c\uba74 \uc804\ubd80 \ucc28\uac10\ub418\ub098\uc694?<\/summary>\n<p>\uae09\uc5ec\uc120\uae09\uc778 \uacbd\uc6b0\uc5d0\ub9cc \ud574\ub2f9 \uc784\uc9c1\uc6d0\uc758 1\uc6d4\uae09\uc5ec\uc561 \ubc94\uc704\uc5d0\uc11c \uc778\uc815\ub418\uace0, \ucd08\uacfc\ubd84\uc740 \ubd80\uc2e4\uc790\uc0b0\uc73c\ub85c \ucc28\uac10\ub429\ub2c8\ub2e4. \uae09\uc5ec\uc120\uae09\uc774 \uc544\ub2cc \uac00\uc9c0\uae09\uae08\uc740 \uc804\uc561 \ubd80\uc2e4\uc790\uc0b0\uc785\ub2c8\ub2e4. \ub300\uc5ec\uae08\uc73c\ub85c \uacc4\uc815\uc744 \ubc14\uafb8\uba74 \uc7a5\ub2e8\uae30\ub300\uc5ec\uae08\uc740 \uc804\uc561 \uacb8\uc5c5\uc790\uc0b0\uc73c\ub85c \ud3c9\uac00\ub418\uc5b4 \uc5ec\uc804\ud788 \uacf5\uc81c \uacc4\uc0b0\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4. \ub2e4\ub9cc \uacb8\uc5c5\uc790\uc0b0\uc740 \uacb8\uc5c5\ubd80\ucc44\ub97c \ube80 \uacb8\uc5c5\uc790\ubcf8\uc73c\ub85c \uacf5\uc81c\ub418\ubbc0\ub85c(\uc6b4\uc601\uc694\ub839 \uc81c27\uc870) \ucc28\uac10\uc561\uc774 \uac00\uc9c0\uae09\uae08\uc77c \ub54c\uc640 \uaf2d \uac19\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc2e0\uace0\ub97c \ub193\uce58\uba74 \ubc14\ub85c \ub4f1\ub85d\uc774 \ucde8\uc18c\ub418\ub098\uc694?<\/summary>\n<p>\ubbf8\uc2e0\uace0\ub294 \ub4f1\ub85d\ucde8\uc18c \ub610\ub294 6\uac1c\uc6d4 \uc774\ub0b4 \uc601\uc5c5\uc815\uc9c0 \uc911\uc5d0\uc11c \uc815\ud574\uc9c0\ub294 \uc784\uc758\uc801 \ucc98\ubd84 \uc0ac\uc720\uc785\ub2c8\ub2e4. \ubc18\uba74 \uac70\uc9d3\uc774\ub098 \ubd80\uc815\ud55c \ubc29\ubc95\uc73c\ub85c \uc2e0\uace0\ud55c \uacbd\uc6b0\ub294 \ub4f1\ub85d\uc744 \ubc18\ub4dc\uc2dc \ucde8\uc18c\ud574\uc57c \ud558\ub294 \ud544\uc694\uc801 \ucde8\uc18c \uc0ac\uc720\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc138\ubb34\uc0ac\ub3c4 \uae30\uc5c5\uc9c4\ub2e8\uc744 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5\uc6b4\uc601\uc694\ub839 \uc81c19\uc870 \uc81c1\ud56d\uc740 \uc9c4\ub2e8\uc790\uc5d0 \uc138\ubb34\uc0ac\ubc95\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc138\ubb34\uc0ac\uc640 \uc138\ubb34\ubc95\uc778\uc744 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc9c4\ub2e8\ubcf4\uace0\uc11c\ub294 \uc18c\uc18d\ud611\ud68c\uc778 \ud55c\uad6d\uc138\ubb34\uc0ac\ud68c\uc758 \ud655\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubcf4\uc99d\uac00\ub2a5\uae08\uc561\ud655\uc778\uc11c\ub294 \uc5bc\ub9c8\ub97c \uc608\uce58\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\ubc1c\uae09\uae30\uad00\uc774 \uc790\ubcf8\uae08 \uae30\uc900\uae08\uc561\uc758 100\ubd84\uc758 25 \uc774\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \ub2f4\ubcf4\ub97c \uc81c\uacf5\ubc1b\uac70\ub098 \ud604\uae08 \uc608\uce58\u00b7\ucd9c\uc790\ub97c \ubc1b\uc740 \ub4a4 \ubc1c\uae09\ud569\ub2c8\ub2e4. \uc790\ubcf8\uae08 \uae30\uc900\uc774 1\uc5b5 5\ucc9c\ub9cc \uc6d0\uc774\uba74 3\ucc9c 750\ub9cc \uc6d0 \uc774\uc0c1\uc774 \uae30\uc900\uc120\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc7ac\uace0\uc790\uc0b0\uc774 \ub9ce\uc73c\uba74 \ubd88\ub9ac\ud55c\uac00\uc694?<\/summary>\n<p>\uc7ac\uace0\uc790\uc0b0\uc774 \uc790\uc0b0\ucd1d\uc561\uc758 100\ubd84\uc758 10\uc744 \ucd08\uacfc\ud558\uba74 \uadf8 \uae08\uc561\uc744 \ud310\ub9e4\uc6a9 \uc790\uc0b0\uc73c\ub85c \ubcf4\uc544 \uacb8\uc5c5\uc790\uc0b0\uc73c\ub85c \ucc98\ub9ac\ud569\ub2c8\ub2e4(\uc6b4\uc601\uc694\ub839 \uc81c25\uc870 \uc81c7\ud56d \uc81c2\ud638). \uace0\uc2dc\uac00 \u300c\uadf8 \uae08\uc561\u300d\uc774\ub77c\uace0\ub9cc \uc801\uc5b4 \ucd08\uacfc\ubd84\ub9cc\uc778\uc9c0 \uc7ac\uace0 \uc804\uc561\uc778\uc9c0\ub294 \uc870\ubb38\ub9cc\uc73c\ub85c \uc815\ud574\uc9c0\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc790\uc7ac\ub97c \ub300\ub7c9\uc73c\ub85c \ud655\ubcf4\ud574 \ub454 \uc0c1\ud0dc\ub77c\uba74 \uc804\uc561\uc774 \ube60\uc9c0\ub294 \uacbd\uc6b0\uae4c\uc9c0 \uacc4\uc0b0\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u2014 <a href=\"\/insights\/electrical-construction-capital\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \uc790\ubcf8\uae08, \uc5bc\ub9c8\ub85c \uc720\uc9c0\ud574\uc57c \ud558\ub294\uac00<\/a> \u00b7 <a href=\"\/insights\/jeongi-gongsaeop-beobin-jeonhwan\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc804\ud658<\/a> \u00b7 <a href=\"\/insights\/gajigeupgeum-jeongri-sunseo\/\">\uac00\uc9c0\uae09\uae08 \uc815\ub9ac \uc21c\uc11c<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95(\ubc95\ub960, \uc2dc\ud589 2026. 9. 18.) \uc81c4\uc870\u00b7\uc81c28\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n  \u00b7 \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc2dc\ud589\ub839(\uc2dc\ud589 2026. 9. 18.) \uc81c6\uc870, [\ubcc4\ud45c 3] \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n  \u00b7 \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95 \uc2dc\ud589\ub839 \uc81c14\uc870\uc7582 \u00b7 \uc2dc\ud589\uaddc\uce59 \uc81c5\uc870\uc7582 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-30)<br \/>\n  \u00b7 \uc804\uae30\uacf5\uc0ac\uc5c5\uc6b4\uc601\uc694\ub839(\uae30\ud6c4\uc5d0\ub108\uc9c0\ud658\uacbd\ubd80\uace0\uc2dc \uc81c2025-61\ud638) \uc81c3\uc870\u00b7\uc81c19\uc870\u00b7\uc81c25\uc870\u00b7\uc81c27\uc870\u00b7\uc81c28\uc870\u00b7\uc81c29\uc870\u00b7\uc81c30\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uc870\ub2ec\uccad \uc2dc\uc124\uacf5\uc0ac \uc801\uaca9\uc2ec\uc0ac\uc138\ubd80\uae30\uc900 \uc81c6\uc870\uc7582, \ubd80\uce59 \uc81c3621\ud638 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<\/p>\n<p>\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-10-01<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub294 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144 \uc8fc\uae30\uc774\uba70, \uc758\ubb34 \ub300\uc0c1\uc740 \ub4f1\ub85d 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \uacf5\uc0ac\uc5c5\uc790\uc785\ub2c8\ub2e4. \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc774\ub77c \uacb0\uc0b0\uc77c\uacfc \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6815,"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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\ub4f1\ub85d\uae30\uc900 \uc2e0\uace0\ub294 \ub4f1\ub85d\ud55c \ub0a0\ubd80\ud130 3\ub144 \uc8fc\uae30\uc774\uba70, \uc758\ubb34 \ub300\uc0c1\uc740 \ub4f1\ub85d 5\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 \uacf5\uc0ac\uc5c5\uc790\uc785\ub2c8\ub2e4. \uc9c4\ub2e8\uae30\uc900\uc77c\uc740 3\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uc6d4\uc758 \uc9c1\uc804\uc6d4 \ub9d0\uc77c\uc774\ub77c \uacb0\uc0b0\uc77c\uacfc \ub2e4\ub985\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5765","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=5765"}],"version-history":[{"count":8,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5765\/revisions"}],"predecessor-version":[{"id":6860,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/5765\/revisions\/6860"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/6815"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=5765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=5765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=5765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}