{"id":6339,"date":"2026-10-13T13:33:12","date_gmt":"2026-10-13T04:33:12","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6339"},"modified":"2026-10-13T13:33:13","modified_gmt":"2026-10-13T04:33:13","slug":"goyongjeungdae-segongje-gyeongjeongcheonggu","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/goyongjeungdae-segongje-gyeongjeongcheonggu\/","title":{"rendered":"\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\uac00 \uc77c\ubd80\ub9cc \ubc1b\uc544\ub4e4\uc5ec\uc9c0\ub294 \uc774\uc720"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\uac00 \uc77c\ubd80\ub9cc \ud658\uae09\ub418\uc5c8\ub2e4\uba74 \uacc4\uc0b0\uc744 \ub2e4\uc2dc \ud558\uae30 \uc804\uc5d0 \uc0ac\uc5c5\uc5f0\ub3c4\ub97c \ub098\ub204\uc5b4 \ubcf4\ub294 \uac83\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \uac19\uc740 \uacb0\uc815\ubb38 \uc548\uc5d0\uc11c 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uacf5\uc81c\ubd84\uacfc 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\ubd84\uc758 \uacb0\ub860\uc774 \uc11c\ub85c \ub2e4\ub974\uac8c \ub098\uc624\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\uc778\uc815\ub418\ub294 \ubd80\ubd84<\/strong><\/p>\n<ul>\n<li>2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d \uacf5\uc81c\uc561\uc740 2019.12.31 \uc2e0\uc124\ub41c \u300c\uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \ud55c\ub3c4\u300d\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uace0 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uc870\uc2ec 2024\uc9114737 \uc678 \ub2e4\uc218).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc778\uc815\ub418\uc9c0 \uc54a\ub294 \ubd80\ubd84<\/strong><\/p>\n<ul>\n<li>2019\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\uc804\uc5d0 \uc131\ub9bd\ud55c \uacf5\uc81c\uc561\uc774\ub77c\ub3c4 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4\uac00 \uc801\uc6a9\ub418\uc5b4 \uacbd\uc815\uccad\uad6c\uac00 \uae30\uac01\ub429\ub2c8\ub2e4(\uc870\uc2ec 2024\uc11c3284).<\/li>\n<li>\uacbd\uc815\uccad\uad6c\ub294 \ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144\uc774 \uc6d0\uce59\uc774\ubbc0\ub85c(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d), 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc758 2019\u00b72020\uc0ac\uc5c5\uc5f0\ub3c4\ubd84\uc740 2026\ub144 9\uc6d4 \ud604\uc7ac \uadf8 \uae30\uac04\uc774 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\uae30 \ubc95\uc778 \uc0ac\uac74\uc758 \uacb0\uc815\u00b7\ud310\uacb0\uc774 \uc788\uc73c\uba74 \uac19\uc740 \uc870 \uc81c2\ud56d\uc5d0 \ub530\ub77c \uadf8 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uccad\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-10-04 \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>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\ub97c \ub123\uc5c8\ub294\ub370 \uccad\uad6c\ud55c \uae08\uc561\uc758 \uc77c\ubd80\ub9cc \ud658\uae09\ubc1b\uc73c\uc2e0 \ubc95\uc778<\/li>\n<li>\uacbd\uc815\uccad\uad6c \uac70\ubd80\ucc98\ubd84 \ud1b5\uc9c0\ub97c \ubc1b\uace0 \ubd88\ubcf5 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\uc154\uc57c \ud558\ub294 \ubc95\uc778<\/li>\n<li>\uacf5\uc81c\ub97c \ubc1b\uc740 \ub4a4 \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 \uac10\uc18c\ud574 \ucd94\uc9d5 \ud1b5\uc9c0\ub97c \ubc1b\uc73c\uc2e0 \ubc95\uc778<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\uc758 \uacb0\uacfc\uac00 \uccad\uad6c\uc561\uacfc \ub2e4\ub974\uac8c \ub098\uc624\ub294 \uc6d0\uc778\uc740 \ub300\ubd80\ubd84 \ud55c \uacf3\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/strong> 2019\ub144 12\uc6d4 31\uc77c \uac1c\uc815\uc73c\ub85c \ub4e4\uc5b4\uc628 \ud55c \ubb38\uc7a5, \u300c\uc99d\uac00\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4\u300d\uac00 \uc5b4\ub290 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub418\ub294\uac00\uc785\ub2c8\ub2e4. \uad6d\uc138\uccad\uacfc \uc870\uc138\uc2ec\ud310\uc6d0\uc758 \ud310\ub2e8\uc774 \uc11c\ub85c \ub2e4\ub974\uace0, \uc870\uc138\uc2ec\ud310\uc6d0 \uc548\uc5d0\uc11c\ub3c4 \uacf5\uc81c\ub97c \ubc1b\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub530\ub77c \uacb0\ub860\uc774 \uac08\ub9bd\ub2c8\ub2e4. \ud638\uc548\uc774 \ud604\uc7a5\uc5d0\uc11c \uc2ec\ud310\uccad\uad6c\ub97c \uc218\ud589\ud558\uba70 \ud655\uc778\ud55c \ub0b4\uc6a9\uc744 \ucc28\uadfc\ucc28\uadfc \uc62e\uae41\ub2c8\ub2e4.<\/p>\n<h2>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\ub294 \uc65c \uc77c\ubd80\ub9cc \ud658\uae09\ub418\ub294\uac00<\/h2>\n<p>\uccad\uad6c\ud55c \uae08\uc561 \uc911 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\ub9cc \ubc1b\uc544\ub4e4\uc5ec\uc9c0\uace0, 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c\ubd84\uc740 \uae30\uac01\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub450 \ubd80\ubd84\uc758 \uadfc\uac70 \uaddc\uc815\uc774 \uc11c\ub85c \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<p>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\ub294 \uace0\uc6a9\uc744 \ub298\ub9b0 \ud574\uc5d0 \ud55c \ubc88\ub9cc \uacf5\uc81c\ubc1b\ub294 \uc81c\ub3c4\uac00 \uc544\ub2d9\ub2c8\ub2e4. \ucd5c\ucd08\ub85c \uacf5\uc81c\ubc1b\uc740 \uacfc\uc138\uc5f0\ub3c4\uc640 \uadf8 \uc774\ud6c4 2\ub144\uae4c\uc9c0, \uc911\uc18c\uae30\uc5c5\uc774\ub77c\uba74 \uac19\uc740 \uae08\uc561\uc744 \ubaa8\ub450 \uc138 \ubc88 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587 \uc81c1\ud56d). 2019\ub144\uc5d0 \uace0\uc6a9\uc774 \uc99d\uac00\ud55c \uc911\uc18c\uae30\uc5c5\uc774\ub77c\uba74 2019\u00b72020\u00b72021\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uac78\uccd0 \uacf5\uc81c\uac00 \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\ubb38\uc81c\ub294 \uadf8 \uc138 \ubc88\uc774 2019\ub144 12\uc6d4 31\uc77c \uac1c\uc815\uc744 \uc0ac\uc774\uc5d0 \ub450\uace0 \ub098\ub25c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \ub098\ub258\ub294 \uae30\uc900\uc740 <strong>\uacf5\uc81c\uc758 \ucc28\uc218\uac00 \uc544\ub2c8\ub77c \uadf8 \uacf5\uc81c\uac00 \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacfc\uc138\uc5f0\ub3c4\uc758 \uac1c\uc2dc\uc77c<\/strong>\uc785\ub2c8\ub2e4. \ubd80\uce59\uc774 \u300c\uc774 \ubc95 \uc2dc\ud589 \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ud55c\ub2e4\u300d\uace0 \uc815\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. 2018\ub144\uc5d0 \uace0\uc6a9\uc774 \ub298\uc5b4\ub09c \ubc95\uc778\uc774\ub77c\uba74 1\ucc28\ub294 2018\uc0ac\uc5c5\uc5f0\ub3c4, 2\ucc28\ub294 2019\uc0ac\uc5c5\uc5f0\ub3c4\ub85c \ub458 \ub2e4 \uac1c\uc815 \uc804\uc5d0 \ub4e4\uc5b4\uac00\uace0, 3\ucc28\uc778 2020\uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uac1c\uc815 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc774 \ub458\uc744 \uac19\uac8c \ubcf4\uc9c0 \uc54a\uc558\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_saeobyeondo_gyeollon-3.png\" alt=\"2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0\ub294 \uac1c\uc815 \uc804 \ubc95\ub960\uc774 \uc801\uc6a9\ub418\uc5b4 \ud55c\ub3c4 \uaddc\uc815\uc774 \uac78\ub9ac\uc9c0 \uc54a\uc544 \ud55c\ub3c4 \uc801\uc6a9\uc744 \ubc30\uc81c\ud574 \uacbd\uc815\ub418\uace0, 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0\ub294 \uac1c\uc815 \ud6c4 \ubc95\ub960\uc774 \uc801\uc6a9\ub418\uc5b4 \ud55c\ub3c4 \uaddc\uc815\uc774 \uac78\ub824 \uae30\uac01\ub41c\ub2e4\ub294 \uc870\uc138\uc2ec\ud310\uc6d0 \uc8fc\ubb38 \ube44\uad50\ud45c\" class=\"wp-image-6499\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_saeobyeondo_gyeollon-3.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_saeobyeondo_gyeollon-3-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_saeobyeondo_gyeollon-3-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_saeobyeondo_gyeollon-3-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac19\uc740 \uacb0\uc815\ubb38 \uc548\uc5d0\uc11c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub530\ub77c \uc8fc\ubb38\uc774 \ub098\ub269\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\uc7c1\uc810\uc774 \ub41c \ud55c\ub3c4 \uaddc\uc815\uc740 \ubb34\uc5c7\uc778\uac00<\/h2>\n<p>\uccad\ub144\ub4f1 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc99d\uac00\uc778\uc6d0\uc744 \uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc99d\uac00\uc778\uc6d0\uae4c\uc9c0\ub9cc \uc778\uc815\ud558\ub294 \uaddc\uc815\uc785\ub2c8\ub2e4. 2019\ub144 12\uc6d4 31\uc77c \ubc95\ub960 \uc81c16835\ud638\ub85c \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587 \uc81c1\ud56d \uac01 \ud638\uc5d0 \uc2e0\uc124\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud55c\ub3c4 \uaddc\uc815\uc758 \ub0b4\uc6a9<\/h3>\n<p>\uac1c\uc815\ub41c \uc870\ubb38\uc740 \uccad\ub144\ub4f1 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc99d\uac00\uc778\uc6d0 \uc218 \ub4a4\uc5d0 \uad04\ud638\ub85c \u300c\uc99d\uac00\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4\u300d\ub97c \ubd99\uc600\uc2b5\ub2c8\ub2e4. \uccad\ub144\ub4f1 \uadfc\ub85c\uc790\uac00 \ub298\uc5c8\ub354\ub77c\ub3c4 \uc804\uccb4 \uc778\uc6d0\uc774 \uadf8\ub9cc\ud07c \ub298\uc9c0 \uc54a\uc558\ub2e4\uba74, \uc804\uccb4 \uc99d\uac00\ubd84\uae4c\uc9c0\ub9cc \uccad\ub144 \ub2e8\uac00\ub85c \uacc4\uc0b0\ud55c\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<p>\uccad\ub144\ub4f1 \uadfc\ub85c\uc790\uc758 \uacf5\uc81c \ub2e8\uac00\uac00 \ub2e4\ub978 \uadfc\ub85c\uc790\ubcf4\ub2e4 \ub192\uae30 \ub54c\ubb38\uc5d0 \uc774 \ud55c \uc904\uc774 \uacf5\uc81c\uc561\uc744 \uc0c1\ub2f9\ud788 \uc904\uc785\ub2c8\ub2e4. \uc218\ub3c4\uad8c \ubc16 \uc911\uc18c\uae30\uc5c5 \uae30\uc900\uc73c\ub85c \uccad\ub144\ub4f1\uc740 1\uba85\ub2f9 1,200\ub9cc\uc6d0, \uccad\ub144\ub4f1 \uc678 \uadfc\ub85c\uc790\ub294 1\uba85\ub2f9 770\ub9cc\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uac1c\uc815 \uc804\ud6c4\uc758 \uacf5\uc81c\uc561 \ucc28\uc774<\/h3>\n<p>\uac19\uc740 \uace0\uc6a9 \uc2e4\uc801\uc5d0 \ud55c\ub3c4 \uaddc\uc815\uc744 \uc801\uc6a9\ud558\ub294\uc9c0\uc5d0 \ub530\ub77c \uacf5\uc81c\uc561\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc544\ub798\ub294 \uc804\uc81c\ub97c \uba85\uc2dc\ud55c \uacc4\uc0b0 \uc608\uc2dc\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\uc804\uc81c<\/strong> \u00b7 \uc218\ub3c4\uad8c \ubc16\uc5d0 \uc18c\uc7ac\ud55c \uc911\uc18c\uae30\uc5c5, \uc18c\ube44\uc131\uc11c\ube44\uc2a4\uc5c5\uc774 \uc544\ub2d8, 12\uc6d4 \uacb0\uc0b0, 2019\uc0ac\uc5c5\uc5f0\ub3c4. 2018\ub144 \ub9d0 \uccad\ub144\ub4f1 2\uba85\u00b7\uccad\ub144\ub4f1 \uc678 8\uba85(\uc804\uccb4 10\uba85)\uc5d0\uc11c 2019\ub144 \ub9d0 \uccad\ub144\ub4f1 5\uba85\u00b7\uccad\ub144\ub4f1 \uc678 7\uba85(\uc804\uccb4 12\uba85)\uc73c\ub85c \ubcc0\ub3d9.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud55c\ub3c4 \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc744 \ub54c<\/th>\n<th>\ud55c\ub3c4 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \ub54c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uccad\ub144\ub4f1 \uc99d\uac00\uc778\uc6d0<\/td>\n<td>3\uba85<\/td>\n<td>2\uba85 (\uc804\uccb4 \uc99d\uac00 2\uba85\uc774 \uc0c1\ud55c)<\/td>\n<\/tr>\n<tr>\n<td>\uccad\ub144\ub4f1 \uacf5\uc81c\uc561<\/td>\n<td>3\uba85 \u00d7 1,200\ub9cc\uc6d0 = 3,600\ub9cc\uc6d0<\/td>\n<td>2\uba85 \u00d7 1,200\ub9cc\uc6d0 = 2,400\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uccad\ub144\ub4f1 \uc678 \uc99d\uac00\uc778\uc6d0<\/td>\n<td>1\uba85 \uac10\uc18c \u2192 0\uc6d0<\/td>\n<td>1\uba85 \uac10\uc18c \u2192 0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>1\uac1c \uc5f0\ub3c4 \uacf5\uc81c\uc561 \ud569\uacc4<\/strong><\/td>\n<td><strong>3,600\ub9cc\uc6d0<\/strong><\/td>\n<td><strong>2,400\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>3\uac1c \uc5f0\ub3c4 \ud569\uacc4(\uc911\uc18c\uae30\uc5c5)<\/strong><\/td>\n<td><strong>1\uc5b5 800\ub9cc\uc6d0<\/strong><\/td>\n<td><strong>7,200\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774 \uc0ac\ub840\uc5d0\uc11c \ud55c\ub3c4 \uaddc\uc815\uc758 \uc801\uc6a9 \uc5ec\ubd80\uac00 \ub9cc\ub4dc\ub294 \ucc28\uc774\ub294 1\uac1c \uc5f0\ub3c4 1,200\ub9cc\uc6d0, \uc138 \ubc88\uc744 \ud569\uce58\uba74 3,600\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \ub2e4\ub9cc 3,600\ub9cc\uc6d0\uc740 \uc138 \uc5f0\ub3c4\uc758 \uacf5\uc81c\uac00 <strong>\ubaa8\ub450 \uc778\uc6a9\ub420 \ub54c<\/strong>\uc758 \uc22b\uc790\uc785\ub2c8\ub2e4. 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c\ubd84\uc740 \uae30\uac01\ub418\uc5b4 \uc654\uc73c\ubbc0\ub85c, 2019\ub144\uc5d0 \uace0\uc6a9\uc774 \ub298\uc5b4\ub09c \ubc95\uc778\uc774 \uc2e4\uc81c\ub85c \ub2e4\ud234 \uc218 \uc788\ub294 \ucc28\uc561\uc740 1\uac1c \uc5f0\ub3c4\ubd84\uc5d0 \uadf8\uce69\ub2c8\ub2e4. \uac78\ub9b0 \uae08\uc561\uc740 \uc99d\uac00 \uc2dc\uc810\uc774 \uc5b4\ub290 \uc0ac\uc5c5\uc5f0\ub3c4\uc778\uc9c0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\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_gongjeaek_bigyo-1.png\" alt=\"\uc218\ub3c4\uad8c \ubc16 \uc911\uc18c\uae30\uc5c5\uc774 \uccad\ub144\ub4f1 3\uba85 \uc99d\uac00\u00b7\uc804\uccb4 2\uba85 \uc99d\uac00\ud55c \uacbd\uc6b0 \ud55c\ub3c4 \ubbf8\uc801\uc6a9 \uc2dc \uc5f0 3,600\ub9cc \uc6d0\u00b73\uac1c \uc5f0\ub3c4 1\uc5b5 800\ub9cc \uc6d0, \ud55c\ub3c4 \uc801\uc6a9 \uc2dc \uc5f0 2,400\ub9cc \uc6d0\u00b73\uac1c \uc5f0\ub3c4 7,200\ub9cc \uc6d0\uc73c\ub85c 3,600\ub9cc \uc6d0 \ucc28\uc774\uac00 \ub098\ub418 \uadf8 \ucc28\uc774\ub294 \uc138 \uc5f0\ub3c4\uac00 \ubaa8\ub450 \uc778\uc6a9\ub420 \ub54c\uc758 \uc22b\uc790\ub77c\ub294 \ube44\uad50 \ub3c4\ud45c\" class=\"wp-image-6494\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongjeaek_bigyo-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongjeaek_bigyo-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongjeaek_bigyo-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongjeaek_bigyo-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<figcaption class=\"wp-element-caption\">\ud55c\ub3c4 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\uba74 \uccad\ub144\ub4f1 \uc99d\uac00\ubd84\uc774 \uc544\ub2c8\ub77c \uc804\uccb4 \uc99d\uac00\ubd84\uc774 \uc0c1\ud55c\uc774 \ub429\ub2c8\ub2e4.<\/figcaption>\n<\/figure>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587 \uc81c1\ud56d<\/strong> \u2014 \uacf5\uc81c\uc561 \uacc4\uc0b0\uacfc \ud55c\ub3c4(\ud604\ud589 \ubb38\uc5b8)<\/summary>\n<p>1. \uccad\ub144 \uc815\uaddc\uc9c1 \uadfc\ub85c\uc790, \uc7a5\uc560\uc778 \uadfc\ub85c\uc790, 60\uc138 \uc774\uc0c1\uc778 \uadfc\ub85c\uc790 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0c1\uc2dc\uadfc\ub85c\uc790(\uc774\ud558 \uc774 \uc870\uc5d0\uc11c &#8220;\uccad\ub144\ub4f1\uc0c1\uc2dc\uadfc\ub85c\uc790&#8221;\ub77c \ud55c\ub2e4)\uc758 \uc99d\uac00\ud55c \uc778\uc6d0 \uc218(\uc99d\uac00\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4)\uc5d0 400\ub9cc\uc6d0[\uc911\uacac\uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub294 800\ub9cc\uc6d0, \uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub294 1,100\ub9cc\uc6d0(\uc911\uc18c\uae30\uc5c5\uc73c\ub85c\uc11c \uc218\ub3c4\uad8c \ubc16\uc758 \uc9c0\uc5ed\uc5d0\uc11c \uc99d\uac00\ud55c \uacbd\uc6b0\uc5d0\ub294 1,200\ub9cc\uc6d0)]\uc744 \uacf1\ud55c \uae08\uc561<\/p>\n<p>2. \uccad\ub144\ub4f1\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc678 \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc99d\uac00\ud55c \uc778\uc6d0 \uc218(\uc99d\uac00\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4) \u00d7 0\uc6d0(\uc911\uacac\uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub294 450\ub9cc\uc6d0, \uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc74c \uac01 \ubaa9\uc5d0 \ub530\ub978 \uae08\uc561) \uac00. \uc218\ub3c4\uad8c \ub0b4\uc758 \uc9c0\uc5ed\uc5d0\uc11c \uc99d\uac00\ud55c \uacbd\uc6b0: 700\ub9cc\uc6d0 \ub098. \uc218\ub3c4\uad8c \ubc16\uc758 \uc9c0\uc5ed\uc5d0\uc11c \uc99d\uac00\ud55c \uacbd\uc6b0: 770\ub9cc\uc6d0<\/p>\n<p>\u203b \uc704\ub294 \ud604\ud589 \ubb38\uc5b8\uc785\ub2c8\ub2e4. \uc774 \uae00\uc758 \uc7c1\uc810\uc778 \u300c(\uc99d\uac00\ud55c \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4)\u300d\ub294 2019\ub144 12\uc6d4 31\uc77c \ubc95\ub960 \uc81c16835\ud638\ub85c \uac01 \ud638\uc5d0 \uc2e0\uc124\ub41c \ubd80\ubd84\uc774\uace0, \ub2f9\uc2dc \uc81c1\ud638\uc5d0\ub294 60\uc138 \uc774\uc0c1 \uadfc\ub85c\uc790\uac00 \uc5f4\uac70\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ub610 \ud604\ud589 \uc81c1\ud638\uc5d0\ub294 2021\u00b72022 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc218\ub3c4\uad8c \ubc16\uc5d0\uc11c \uc99d\uac00\ud55c \uccad\ub144\ub4f1\uc5d0 \ub300\ud55c \ub2e8\uc11c\uac00 \ub530\ub85c \ubd99\uc5b4 \uc788\uc5b4, \uadf8 \ub450 \uacfc\uc138\uc5f0\ub3c4\uc758 \uacf5\uc81c \ub2e8\uac00\ub294 \uc704 \uae08\uc561\uacfc \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ud55c\ub3c4 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub294\uac00<\/h2>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\ub2e8\ud588\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc785\uc7a5\uc774\uace0, \uacbd\uc815\uccad\uad6c \uac70\ubd80\ucc98\ubd84\uc740 \uadf8 \uc785\uc7a5\uc5d0\uc11c \ub098\uc628 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacfc\uc138\uad00\uccad\uc758 \uc785\uc7a5<\/h3>\n<p>\uae30\ud68d\uc7ac\uc815\ubd80\ub294 2022\ub144 5\uc6d4 4\uc77c \ud68c\uc2e0\uc5d0\uc11c \ud55c\ub3c4 \uaddc\uc815\uc774 2020\ub144 1\uc6d4 1\uc77c \uc804\uc5d0 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc5d0\ub3c4 \uc801\uc6a9\ub41c\ub2e4\uace0 \ub2f5\ud588\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ub3c4\uacfc-322). \uc9c8\uc758\ub294 \u300c\uc801\uc6a9\ub41c\ub2e4\u300d\uc640 \u300c\uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\u300d \ub450 \uc548\uc744 \ub193\uace0 \ubb3c\uc5c8\uace0, \ud68c\uc2e0\uc740 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc548\uc774 \ud0c0\ub2f9\ud558\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uccad\ub3c4 \uac19\uc740 \ud574 5\uc6d4 10\uc77c \ud68c\uc2e0\uc5d0\uc11c \uc774 \ud574\uc11d\uc744 \uadf8\ub300\ub85c \uc778\uc6a9\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2022-\ubc95\uaddc\ubc95\uc778-0488).<\/p>\n<h3>\uc870\uc138\uc2ec\ud310\uc6d0\uc758 \ud310\ub2e8<\/h3>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc740 \ubc18\ub300\ub85c \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \ub0a9\uc138\uc790\uc5d0\uac8c \ubd88\ub9ac\ud558\uac8c \uac1c\uc815\ub41c \uaddc\uc815\uc744 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\uc5d0\ub3c4 \uc801\uc6a9\ud558\uba74 \uc18c\uae09\uacfc\uc138\uae08\uc9c0 \uc6d0\uce59\uc5d0 \uc5b4\uae0b\ub0a0 \uc18c\uc9c0\uac00 \uc788\ub2e4\ub294 \uac83\uc774 \uc774\uc720\uc785\ub2c8\ub2e4(\uc870\uc2ec 2024\uc9114737, 2024.11.21). \uadfc\uac70\uac00 \ub41c \uac83\uc740 \uac1c\uc815 \ubc95\ub960\uc758 \ubd80\uce59\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \ubd80\uce59(2019.12.31 \ubc95\ub960 \uc81c16835\ud638)<\/strong> \u2014 \uc2dc\ud589\uc77c\uacfc \uc801\uc6a9\ub840<\/summary>\n<p>\uc81c1\uc870(\uc2dc\ud589\uc77c) \uc774 \ubc95\uc740 2020\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ud55c\ub2e4.<\/p>\n<p>\uc81c2\uc870(\uc77c\ubc18\uc801 \uc801\uc6a9\ub840) \u2460 \uc774 \ubc95 \uc911 \uc18c\ub4dd\uc138(\uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc81c\uc678\ud55c\ub2e4) \ubc0f \ubc95\uc778\uc138\uc5d0 \uad00\ud55c \uac1c\uc815\uaddc\uc815\uc740 \uc774 \ubc95 \uc2dc\ud589 \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ud55c\ub2e4.<\/p>\n<p>\uc81c17\uc870(\uace0\uc6a9\uc744 \uc99d\ub300\uc2dc\ud0a8 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc138\uc561\uacf5\uc81c\uc758 \uc0ac\ud6c4\uad00\ub9ac\uc5d0 \uad00\ud55c \uc801\uc6a9\ub840) \uc81c29\uc870\uc7587\uc81c2\ud56d\uc758 \uac1c\uc815\uaddc\uc815\uc740 \uc774 \ubc95 \uc2dc\ud589 \uc774\ud6c4 \uacfc\uc138\ud45c\uc900\uc744 \uc2e0\uace0\ud558\ub294 \ubd84\ubd80\ud130 \uc801\uc6a9\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ubd80\uce59 \uc81c17\uc870\ub294 \uc0ac\ud6c4\uad00\ub9ac \uc870\ud56d\uc778 \uc81c29\uc870\uc7587 \uc81c2\ud56d\uc5d0 \ub300\ud574 \u300c\uc2e0\uace0\ud558\ub294 \ubd84\ubd80\ud130\u300d\ub77c\ub294 \uae30\uc900\uc744 \ub530\ub85c \ub450\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud55c\ub3c4 \uaddc\uc815\uc774 \ub4e4\uc5b4\uac04 \uc81c1\ud56d\uc740 \uadf8 \uc870\ubb38\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4. \uc81c1\ud56d\uc5d0\ub294 \uc77c\ubc18 \uc801\uc6a9\ub840\uc778 \ubd80\uce59 \uc81c2\uc870 \uc81c1\ud56d, \uc989 \u300c\uc2dc\ud589 \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd84\ubd80\ud130\u300d\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. 2020\ub144 1\uc6d4 1\uc77c \uc2dc\ud589\uc774\ubbc0\ub85c 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub77c\uba74 2020\uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130\ub77c\ub294 \uacb0\ub860\uc774 \ub098\uc635\ub2c8\ub2e4.<\/p>\n<h3>\uacb0\uc0b0\uc6d4\uc774 12\uc6d4\uc774 \uc544\ub2cc \ubc95\uc778\uc758 \uacbd\uacc4<\/h3>\n<p>\ubd80\uce59 \uc81c2\uc870 \uc81c1\ud56d\uc774 \uae30\uc900\uc73c\ub85c \uc0bc\ub294 \uac83\uc740 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc885\ub8cc\uc77c\ub3c4 \uc2e0\uace0\uc77c\ub3c4 \uc544\ub2cc <strong>\uac1c\uc2dc\uc77c<\/strong>\uc785\ub2c8\ub2e4. 2020\ub144 1\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \uc2dc\uc791\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uac1c\uc815 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc740 \uac1c\uc2dc\uc77c\uacfc \uc885\ub8cc\uc77c\uc774 \uac19\uc740 \ud574 \uc548\uc5d0 \uc788\uc5b4 \uc774 \uad6c\ubd84\uc774 \ub4dc\ub7ec\ub098\uc9c0 \uc54a\uc9c0\ub9cc, \uacb0\uc0b0\uc6d4\uc774 \ub2e4\ub978 \ubc95\uc778\uc740 \uacb0\ub860\uc774 \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<p>3\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc744 \uc608\ub85c \ub4e4\uba74 2019\ub144 4\uc6d4 1\uc77c\uc5d0 \uc2dc\uc791\ud574 2020\ub144 3\uc6d4 31\uc77c\uc5d0 \ub05d\ub098\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc885\ub8cc\uc77c\uc740 2020\ub144\uc774\uc9c0\ub9cc \uac1c\uc2dc\uc77c\uc774 2020\ub144 1\uc6d4 1\uc77c \uc804\uc774\ubbc0\ub85c \uac1c\uc815 \uc804 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub294 \uacfc\uc138\uc5f0\ub3c4\uc785\ub2c8\ub2e4. \uc870\uc2ec 2024\uc11c3284\uac00 \ubc14\ub85c \uadf8 \uc0ac\uc548\uc73c\ub85c, \ucc98\ubd84\uac1c\uc694\uc5d0 \uccad\uad6c\ubc95\uc778\uc758 2019\uc0ac\uc5c5\uc5f0\ub3c4\uac00 2019\ub144 4\uc6d4 1\uc77c\ubd80\ud130 2020\ub144 3\uc6d4 31\uc77c\uae4c\uc9c0\ub85c \uc801\ud600 \uc788\uace0 \uc2ec\ud310\uc6d0\uc740 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub300\ud574 \ud55c\ub3c4 \uc801\uc6a9\uc744 \ubc30\uc81c\ud558\ub3c4\ub85d \uacb0\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uacbd\uc815\uccad\uad6c \uae30\ud55c\ub3c4 \uacb0\uc0b0\uc6d4\uc744 \ub530\ub77c \uc6c0\uc9c1\uc785\ub2c8\ub2e4. \ubc95\uc778\uc138 \uc2e0\uace0\uae30\ud55c\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4\uc774 \uc6d0\uce59\uc774\uace0(\ubc95\uc778\uc138\ubc95 \uc81c60\uc870 \uc81c1\ud56d), \uc131\uc2e4\uc2e0\uace0\ud655\uc778\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \ubc95\uc778\uc740 \uac19\uc740 \ud56d \uad04\ud638\uc5d0 \ub530\ub77c 4\uac1c\uc6d4, \uc678\ubd80\uac10\uc0ac\uac00 \ub05d\ub098\uc9c0 \uc54a\uc740 \ubc95\uc778\uc740 \uac19\uc740 \uc870 \uc81c7\ud56d\uc5d0 \ub530\ub77c \uc2e0\uccad\ud558\uba74 1\uac1c\uc6d4\uc758 \ubc94\uc704\uc5d0\uc11c \uc5f0\uc7a5\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798\uc5d0 \ub098\uc624\ub294 \uae30\ud55c \ud45c\ub294 \uc5f0\uc7a5 \uc0ac\uc720\uac00 \uc5c6\ub294 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc744 \uc804\uc81c\ub85c \uacc4\uc0b0\ud55c \uac83\uc785\ub2c8\ub2e4. \uacb0\uc0b0\uc6d4\uc774 \ub2e4\ub974\ub2e4\uba74 \uc790\uae30 \ubc95\uc778\uc758 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc5d0\uc11c \ub2e4\uc2dc \uc138\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uac19\uc740 \uc7c1\uc810\uc758 \uc2ec\ud310\uacb0\uc815\uc740 2023\ub144\ubd80\ud130 \ub204\uc801\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \uc120\ub3c4 \uacb0\uc815\uc740 \uc870\uc2ec 2023\ubd800443(2023.05.17)\uc774\uace0, \uc774\ud6c4 \uc870\uc2ec 2024\uc9114737\u00b72024\uc11c4931\u00b72024\uad114644\u00b72024\uc8044545 \ub4f1 \uac19\uc740 \ucde8\uc9c0\uc758 \uacb0\uc815\uc774 \uc774\uc5b4\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc2ec\ud310\uacb0\uc815\uc774 \uc788\ub2e4\uace0 \ud574\uc11c \uc138\ubb34\uc11c\uac00 \uba3c\uc800 \ub3cc\ub824\uc8fc\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc758 \uacb0\uc815\uc740 \uadf8 \uc0ac\uac74\uc758 \ub2f9\uc0ac\uc790\uc5d0\uac8c\ub9cc \ud6a8\ub825\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub978 \ubc95\uc778\uc774 \uac19\uc740 \uacb0\ub860\uc744 \ubc1b\uc73c\ub824\uba74 \uc2a4\uc2a4\ub85c \uacbd\uc815\uccad\uad6c\ub97c \ud558\uace0, \uac70\ubd80\ub418\uba74 \ubd88\ubcf5 \uc808\ucc28\ub97c \ubc1f\uc544\uc57c \ud569\ub2c8\ub2e4. \uad6d\uc138\uccad\uc758 \ud574\uc11d\uc774 \ubc14\ub00c\uc9c0 \uc54a\uc740 \uc0c1\ud0dc\uc774\ubbc0\ub85c \uc77c\uc120 \uc138\ubb34\uc11c\ub294 \uacc4\uc18d \uac70\ubd80\ucc98\ubd84\uc744 \ub0b4\ub9ac\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4<\/h2>\n<p>2019\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\uc804\uc5d0 \uc131\ub9bd\ud55c \uacf5\uc81c\uc561\uc774\ub77c\ub3c4 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4 \uaddc\uc815\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \uac83\uc774 \uc870\uc138\uc2ec\ud310\uc6d0\uc758 \ud310\ub2e8\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc2dc\ud589\uaddc\uce59 \uc11c\uc2dd\uc758 \uc791\uc131\ubc29\ubc95<\/h3>\n<p>\uc7ac\uacb0\uc774 \ub4e0 \uadfc\uac70\ub294 \ub458\uc785\ub2c8\ub2e4. \uba3c\uc800 \ubd80\uce59 \uc81c1\uc870\u00b7\uc81c2\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub77c 2020\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd84\uc5d0\ub294 \uac1c\uc815\ub41c \ubc95\ub960\uc774 \uc801\uc6a9\ub41c\ub2e4\uace0 \ud558\uace0, \uc774\uc5b4\uc11c \uc11c\uc2dd\uc758 \uc791\uc131\ubc29\ubc95\uc5d0\ub3c4 \uac19\uc740 \ub0b4\uc6a9\uc774 \uae30\uc7ac\ub418\uc5b4 \uc788\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4. \uc11c\uc2dd \uc790\uccb4\ub294 1\ucc28\ub144\ub3c4 \uacc4\uc0b0\ub780\uc758 \uc218\ub7c9 \uc5f4 \uc81c\ubaa9\uc5d0\ub3c4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc99d\uac00 \uc778\uc6d0 \uc218\ub97c \ud55c\ub3c4\ub85c \ud55c\ub2e4\uace0 \uc801\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uadf8 \uc11c\uc2dd\uc740 \uac1c\uc815 \uc2dc\ud589\uaddc\uce59\uc774 \uc2dc\ud589\ub41c 2020\ub144 3\uc6d4 13\uc77c \uc774\ud6c4 \uc81c\ucd9c\ud558\ub294 \uc2e0\uace0\ubd80\ud130 \uc4f0\uc600\uc73c\ubbc0\ub85c 2019\uc0ac\uc5c5\uc5f0\ub3c4 \uc2e0\uace0\uc5d0\ub3c4 \uc4f0\uc77c \uc218 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uc11c\uc2dd\uc5d0 \ud55c\ub3c4\uac00 \uc801\ud600 \uc788\uc5b4\ub3c4 \uc2dc\ud589\uaddc\uce59\uc774 \ubc95\ub960 \ubd80\uce59\uc774 \uc815\ud55c \uc801\uc6a9 \uc2dc\uae30\ub97c \ub118\uc5b4\uc124 \uc218\ub294 \uc5c6\uace0, \uadf8\ub798\uc11c \uc55e\uc5d0\uc11c \ubcf8 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4\ubd84\uc758 \uc778\uc6a9 \uacb0\ub860\uc740 \ubc14\ub00c\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadf8 \uc11c\uc2dd\uc774 2020\ub144 3\uc6d4 13\uc77c \uae30\ud68d\uc7ac\uc815\ubd80\ub839 \uc81c776\ud638\ub85c \uac1c\uc815\ub41c \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\uaddc\uce59 \ubcc4\uc9c0 \uc81c10\ud638\uc7588 \uc11c\uc2dd \u300c\uace0\uc6a9 \uc99d\ub300 \uae30\uc5c5\uc5d0 \ub300\ud55c \uacf5\uc81c\uc138\uc561\uacc4\uc0b0\uc11c\u300d\uc758 \uc791\uc131\ubc29\ubc95\uc5d0, 2\ucc28\ub144\ub3c4\uc640 3\ucc28\ub144\ub3c4 \uc138\uc561\uacf5\uc81c\uc561\uc744 \uacc4\uc0b0\ud560 \ub54c \uac01 \uacf5\uc81c\uae08\uc561\uc740 \uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\ubd84\uc744 \ud55c\ub3c4\ub85c \ud55c\ub2e4\uace0 \uc801\ud600 \uc788\uc2b5\ub2c8\ub2e4. \uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc774\ub97c \ub4e4\uc5b4 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacbd\uc815\uccad\uad6c\ub97c \uac70\ubd80\ud55c \ucc98\ubd84\uc5d0 \uc798\ubabb\uc774 \uc5c6\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4(\uc870\uc2ec 2024\uc11c3284, 2025.02.06).<\/p>\n<h3>\ud55c \uacb0\uc815\ubb38\uc5d0 \ub2f4\uae34 \ub450 \uac1c\uc758 \uc8fc\ubb38<\/h3>\n<p>\uadf8 \uacb0\uacfc \ud558\ub098\uc758 \uc2ec\ud310\uacb0\uc815\ubb38\uc5d0\uc11c \uc0ac\uc5c5\uc5f0\ub3c4\ubcc4\ub85c \ub2e4\ub978 \uc8fc\ubb38\uc774 \ub098\uc635\ub2c8\ub2e4. 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4\ub294 \ud55c\ub3c4 \uc801\uc6a9\uc744 \ubc30\uc81c\ud574 \uacbd\uc815\ud558\uace0, \ub098\uba38\uc9c0 \uccad\uad6c\ub294 \uae30\uac01\ud55c\ub2e4\ub294 \ud615\ud0dc\uc785\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub97c \ud55c\uaebc\ubc88\uc5d0 \ub123\uc740 \ubc95\uc778 \uc785\uc7a5\uc5d0\uc11c\ub294 \uccad\uad6c\uc561\uc758 \uc77c\ubd80\ub9cc \ud658\uae09\ub418\ub294 \uacb0\uacfc\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c<\/th>\n<th>2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc5d0 \ubc1b\ub294 \uacf5\uc81c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ud55c\ub3c4 \uaddc\uc815 \uc801\uc6a9<\/td>\n<td>\uc801\uc6a9\ub418\uc9c0 \uc54a\uc74c<\/td>\n<td>\uc801\uc6a9\ub428<\/td>\n<\/tr>\n<tr>\n<td>\uc870\uc138\uc2ec\ud310\uc6d0 \uacb0\ub860<\/td>\n<td>\ud55c\ub3c4 \uc801\uc6a9\uc744 \ubc30\uc81c\ud574 \uacbd\uc815<\/td>\n<td>\uae30\uac01<\/td>\n<\/tr>\n<tr>\n<td>\uadfc\uac70<\/td>\n<td>\ub2f9\uc2dc \uc870\ubb38\uc5d0 \ud55c\ub3c4 \ubb38\uad6c\uac00 \uc5c6\uc5c8\ub358 \uc810, \ubd80\uce59 \uc81c1\uc870\u00b7\uc81c2\uc870 \uc81c1\ud56d<\/td>\n<td>\ubd80\uce59 \uc81c1\uc870\u00b7\uc81c2\uc870 \uc81c1\ud56d, \uadf8\ub9ac\uace0 2020.3.13 \uac1c\uc815 \uc2dc\ud589\uaddc\uce59 \ubcc4\uc9c0 \uc81c10\ud638\uc7588 \uc11c\uc2dd \uc791\uc131\ubc29\ubc95<\/td>\n<\/tr>\n<tr>\n<td>\ub300\ud45c \uacb0\uc815<\/td>\n<td>\uc870\uc2ec 2023\ubd800443, \uc870\uc2ec 2024\uc9114737<\/td>\n<td>\uc870\uc2ec 2024\uc11c3284, \uc870\uc2ec 2024\uc9114811<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc9c0\uae08\ub3c4 \uacbd\uc815\uccad\uad6c\uac00 \uac00\ub2a5\ud55c\uac00<\/h2>\n<p>\uc774 \uc7c1\uc810\uc73c\ub85c \uc0c8\ub85c \uacbd\uc815\uccad\uad6c\ub97c \ud558\ub294 \uac83\uc740 2026\ub144 9\uc6d4 \ud604\uc7ac \ub300\ubd80\ubd84 \uae30\uac04\uc774 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub294 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\uc5d0 \ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d). \ub2e4\ub9cc \uac19\uc740 \uc870 \uc81c2\ud56d\uc740 \uc81c1\ud56d\uc758 \uae30\uac04 \uc81c\ud55c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 <strong>\uc790\uae30 \ubc95\uc778\uc758 \uc0ac\uac74<\/strong>\uc5d0\uc11c \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc758 \uacc4\uc0b0 \uadfc\uac70\uac00 \ub41c \uac70\ub798\ub098 \ud589\uc704 \ub4f1\uc774 \uc2ec\ud310\uccad\uad6c \uacb0\uc815\uc774\ub098 \ud310\uacb0\ub85c \ub2e4\ub978 \uac83\uc73c\ub85c \ud655\uc815\ub41c \uacbd\uc6b0\uc5d0\ub294 \uadf8 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \ubcc4\ub3c4\ub85c \uacbd\uc815\uccad\uad6c\ub97c \ud560 \uc218 \uc788\uac8c \uc5f4\uc5b4 \ub461\ub2c8\ub2e4. 5\ub144\uc774 \uc720\uc77c\ud55c \uae30\uac04 \uc81c\ud55c\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0ac\uc5c5\uc5f0\ub3c4(12\uc6d4 \uacb0\uc0b0)<\/th>\n<th>\ubc95\uc815\uc2e0\uace0\uae30\ud55c<\/th>\n<th>\uacbd\uc815\uccad\uad6c \uae30\ud55c<\/th>\n<th>2026\ub144 9\uc6d4 \ud604\uc7ac<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2018<\/td>\n<td>2019-03-31<\/td>\n<td>2024-03-31<\/td>\n<td>\uae30\uac04 \uacbd\uacfc<\/td>\n<\/tr>\n<tr>\n<td>2019<\/td>\n<td>2020-03-31<\/td>\n<td>2025-03-31<\/td>\n<td>\uae30\uac04 \uacbd\uacfc<\/td>\n<\/tr>\n<tr>\n<td>2020<\/td>\n<td>2021-03-31<\/td>\n<td>2026-03-31<\/td>\n<td>\uae30\uac04 \uacbd\uacfc<\/td>\n<\/tr>\n<tr>\n<td>2021<\/td>\n<td>2022-03-31<\/td>\n<td>2027-03-31<\/td>\n<td>\uac00\ub2a5\ud558\ub098 \uc2e0\uaddc \uc99d\uac00\ubd84\uc740 \uc774 \uc7c1\uc810\uc758 \ub300\uc0c1\uc774 \uc544\ub2d8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2021\uc0ac\uc5c5\uc5f0\ub3c4\ub294 \uc544\uc9c1 \uae30\uac04\uc774 \ub0a8\uc544 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uadf8 \ud574\uc5d0 \uc0c8\ub85c \uc0dd\uae34 \uace0\uc6a9\uc99d\uac00\ubd84\uc5d0\ub294 \uac1c\uc815\ub41c \uc870\ubb38\uc774 \ucc98\uc74c\ubd80\ud130 \uc801\uc6a9\ub418\ubbc0\ub85c \ud55c\ub3c4 \uaddc\uc815\uc744 \ub2e4\ud234 \uc790\ub9ac\uac00 \uc544\ub2d9\ub2c8\ub2e4. 2019\ub144 \uc99d\uac00\ubd84\uc758 3\ucc28 \uacf5\uc81c\uac00 2021\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub4e4\uc5b4\uc624\ub294 \uacbd\uc6b0\ub77c\uba74 \uc7c1\uc810\uc774 \ub418\uae30\ub294 \ud558\uc9c0\ub9cc, \uadf8\uac83\uc740 \uc55e\uc5d0\uc11c \ubcf8 2\ucc28\u00b73\ucc28 \uacf5\uc81c \uc601\uc5ed\uc774\uc5b4\uc11c \uc870\uc138\uc2ec\ud310\uc6d0\uc774 \uae30\uac01\ud574 \uc628 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc2e4\uc81c\ub85c \uc870\uc2ec 2024\uc9114737\uc740 2021\uc0ac\uc5c5\uc5f0\ub3c4\ubd84 \uacbd\uc815\uccad\uad6c \uac70\ubd80\uc5d0 \ub300\ud55c \uc2ec\ud310\uccad\uad6c\ub97c \uae30\uac01\ud588\uc2b5\ub2c8\ub2e4. \uacb0\uad6d \uc774 \uc7c1\uc810\uc774 \uc2e4\uc81c\ub85c \ubb38\uc81c\ub418\ub294 \ubc95\uc778\uc740 2024\ub144\uc774\ub098 2025\ub144\uc5d0 \uacbd\uc815\uccad\uad6c\ub97c \uc774\ubbf8 \uc81c\ucd9c\ud55c \uacf3\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \ub2e4\ub978 \ubc95\uc778\uc758 \uc2ec\ud310\uacb0\uc815\uc740 \uacbd\uc815\uccad\uad6c \uc0ac\uc720\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c2\ud56d \uc81c1\ud638\ub294 \uc2ec\ud310\uccad\uad6c \uacb0\uc815\uc774\ub098 \ud310\uacb0\ub85c \uc0ac\uc2e4\uad00\uacc4\uac00 \ub2e4\ub974\uac8c \ud655\uc815\ub41c \uacbd\uc6b0 \uadf8 \uc0ac\uc720\ub97c \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uacbd\uc815\uccad\uad6c\ub97c \ud560 \uc218 \uc788\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ub9d0\ud558\ub294 \uacb0\uc815\uacfc \ud310\uacb0\uc740 \uadf8 \ubc95\uc778 \uc790\uc2e0\uc758 \uc0ac\uac74\uc5d0 \ub300\ud55c \uac83\uc785\ub2c8\ub2e4. \uac19\uc740 \uc7c1\uc810\uc5d0\uc11c \ub2e4\ub978 \ubc95\uc778\uc774 \ubc1b\uc740 \uacb0\uc815\uc740 \uc774 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uac70\ubd80\ucc98\ubd84\uc744 \ubc1b\uc558\ub2e4\uba74 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p>\uac70\ubd80\ucc98\ubd84 \ud1b5\uc9c0\ub97c \ubc1b\uc558\ub2e4\uba74 \uba3c\uc800 \ud655\uc778\ud560 \uac83\uc740 \ucc98\ubd84\uc758 \ubc94\uc704\uc785\ub2c8\ub2e4. \uc804\ubd80 \uac70\ubd80\uc778\uc9c0, \uc0ac\uc5c5\uc5f0\ub3c4\ubcc4\ub85c \uc77c\ubd80\ub9cc \uc778\uc815\ub41c \uac83\uc778\uc9c0\uc5d0 \ub530\ub77c \ub2e4\ud234 \ub300\uc0c1\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud638\uc548\uc774 \uad8c\ud558\ub294 \ud655\uc778 \uc21c\uc11c<\/strong><\/p>\n<p>\uccab\uc9f8, \ud1b5\uc9c0\uc11c\uc5d0\uc11c \uc0ac\uc5c5\uc5f0\ub3c4\ubcc4 \uc778\uc815 \uae08\uc561\uc744 \ubd84\ub9ac\ud574 \ud655\uc778\ud569\ub2c8\ub2e4. 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\uc774 \uc778\uc815\ub418\uace0 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\ubd84\ub9cc \uac70\ubd80\ub418\uc5c8\ub2e4\uba74, \ud638\uc548\uc774 \uc870\uc138\uc2ec\ud310\uc6d0 \uacb0\uc815\ub840\ub97c \uc870\ud68c\ud55c \ubc94\uc704\uc5d0\uc11c\ub294 \uadf8 \ubd80\ubd84\uc774 \uc778\uc6a9\ub41c \uc0ac\ub840\ub97c \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub458\uc9f8, \ubd88\ubcf5 \uae30\uac04\uc744 \ud655\uc778\ud569\ub2c8\ub2e4. \uc2ec\ud310\uccad\uad6c\ub294 \ucc98\ubd84\uc774 \uc788\uc74c\uc744 \uc548 \ub0a0\ubd80\ud130 90\uc77c \uc774\ub0b4\uc785\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub97c \ub0b8 \ub4a4 2\uac1c\uc6d4\uc774 \uc9c0\ub098\ub3c4\ub85d \uc544\ubb34 \ud1b5\uc9c0\ub97c \ubc1b\uc9c0 \ubabb\ud588\ub2e4\uba74, \ud1b5\uc9c0 \uc804\uc774\ub77c\ub3c4 \uadf8 2\uac1c\uc6d4\uc774 \ub418\ub294 \ub0a0\uc758 \ub2e4\uc74c \ub0a0\ubd80\ud130 \ubd88\ubcf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c3\ud56d).<\/p>\n<p>\uc14b\uc9f8, \uacf5\uc81c\ub97c \uc774\ubbf8 \ubc1b\uc740 \ubc95\uc778\uc774\ub77c\uba74 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04\uc744 \ud568\uaed8 \uc810\uac80\ud569\ub2c8\ub2e4. \ucd5c\ucd08\ub85c \uacf5\uc81c\ubc1b\uc740 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc885\ub8cc\uc77c\ubd80\ud130 2\ub144\uc774 \ub418\ub294 \ub0a0\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc758 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uac10\uc18c\ud558\uba74 \uacf5\uc81c \uc804\uccb4\ub97c \ubc1b\uc9c0 \ubabb\ud558\uace0, \uccad\ub144\ub4f1\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uac10\uc18c\ud558\uba74 \uccad\ub144\ub4f1 \ubaab\uc778 \uc81c1\ud56d \uc81c1\ud638 \ubd80\ubd84\uc744 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc774\ub4e0 \uc774\ubbf8 \uacf5\uc81c\ubc1b\uc740 \uc138\uc561\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uae08\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587 \uc81c2\ud56d). \ub2e4\ub9cc 2\ub144\uc774 \uc0c1\ud55c\uc740 \uc544\ub2d9\ub2c8\ub2e4. 2020\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\ub098 \uccad\ub144\ub4f1\uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uac10\uc18c\ud55c \uacbd\uc6b0\uc5d0\ub294 \uac19\uc740 \uc870 \uc81c5\ud56d\uc5d0 \ub530\ub77c \uadf8 \uae30\uac04\uc774 \ucd5c\ucd08 \uacf5\uc81c \uacfc\uc138\uc5f0\ub3c4\uc758 \uc885\ub8cc\uc77c\ubd80\ud130 3\ub144\uc73c\ub85c \ub298\uc5b4\ub098\uace0, 2021\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uac10\uc18c\ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \uc81c6\ud56d\uc5d0 \ub530\ub77c \uacf5\uc81c\ub97c \ub2e4\uc2dc \ubc1b\uc744 \uc218 \uc788\uc73c\uba70, \uadf8 \ub4a4 2022\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uac10\uc18c\ud558\uba74 \uc81c7\ud56d\uc5d0 \ub530\ub77c \uac19\uc740 3\ub144\uc758 \uae30\uac04\uc5d0 \ub2e4\uc2dc \uc81c2\ud56d\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc81c5\ud56d\uacfc \uc81c7\ud56d\uc758 3\ub144\uc740 \uae30\uc0b0\uc810\uacfc \uc885\uc810\uc774 \uac19\uc740 \uae30\uac04\uc774\uc5b4\uc11c, \ub458\uc744 \ub354\ud574 6\ub144\uc774 \ub418\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ud658\uae09\uc744 \ub2e4\ud22c\ub294 \ub3d9\uc548 \ub418\ub808 \ucd94\uc9d5 \uc694\uac74\uc774 \uc131\ub9bd\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<p>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uc790\uccb4\ub294 2024\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0\ub85c \uc801\uc6a9\uc774 \uc885\ub8cc\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \ub0a8\uc544 \uc788\ub294 \uac83\uc740 \uc774\ubbf8 \uc131\ub9bd\ud55c \uacf5\uc81c\uc561\uc744 \ub458\ub7ec\uc2fc \ud658\uae09\u00b7\ucd94\uc9d5 \ubb38\uc81c\uc785\ub2c8\ub2e4. \uc138\uc561\uacf5\uc81c\ub97c \ub2e4\ub8e8\ub294 \ub2e4\ub978 \uc0ac\ub840\ub294 <a href=\"\/insights\/jeonja-segeumgyesanseo-balgeup-segaekgongje\/\">\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc138\uc561\uacf5\uc81c<\/a>\uc640 <a href=\"\/insights\/gukgo-bojogeum-rnd-gongje-sarye\/\">\uad6d\uace0\ubcf4\uc870\uae08\uacfc \uc5f0\uad6c\u00b7\uc778\ub825\uac1c\ubc1c\ube44 \uc138\uc561\uacf5\uc81c<\/a>\uc5d0\uc11c \ud568\uaed8 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\ub294 \ubb34\uc5c7\ubd80\ud130 \ud655\uc778\ud558\ub294\uac00<\/h2>\n<p><strong>\uccad\uad6c\uc561\uacfc \ud658\uae09\uc561\uc774 \ub2e4\ub974\ub2e4\uba74 \uacc4\uc0b0\uc744 \ub2e4\uc2dc \ud558\uae30 \uc804\uc5d0 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \ub098\ub204\uc5b4 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/strong> 2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d \uacf5\uc81c\ubd84\uc740 \uc870\uc138\uc2ec\ud310\uc6d0\uc774 \ud55c\ub3c4 \uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc30\uc81c\ud574 \uc654\uace0, 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\ubd84\uc740 \uac19\uc740 \uc2ec\ud310\uc6d0\uc774 \uae30\uac01\ud574 \uc654\uc2b5\ub2c8\ub2e4. \ud558\ub098\uc758 \ucc98\ubd84 \uc548\uc5d0 \uc131\uaca9\uc774 \ub2e4\ub978 \ub450 \ubd80\ubd84\uc774 \uc11e\uc5ec \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>2018\u00b72019\uc0ac\uc5c5\uc5f0\ub3c4 \uadc0\uc18d\ubd84\uc774 \uac70\ubd80\ub41c \uc0c1\ud0dc\ub77c\uba74 \uc2ec\ud310 \ub2e8\uacc4\uc5d0\uc11c \ub2e4\ud234 \uadfc\uac70\uac00 \ucd95\uc801\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\ubd84\uae4c\uc9c0 \ud568\uaed8 \uac70\ubd80\ub41c \uacbd\uc6b0\ub77c\uba74 \ub450 \ubd80\ubd84\uc744 \ubd84\ub9ac\ud574 \ubd88\ubcf5 \ubc94\uc704\ub97c \uc815\ud558\ub294 \ud310\ub2e8\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4. \uc774\ubbf8 \uacf5\uc81c\ub97c \ubc1b\uc740 \uc0c1\ud0dc\uc5d0\uc11c \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 \uac10\uc18c\ud55c \ubc95\uc778\uc774\ub77c\uba74 \ud658\uae09\ubcf4\ub2e4 \ucd94\uc9d5 \ucabd\uc744 \uba3c\uc800 \uc810\uac80\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uac70\ubd80\ucc98\ubd84 \ud1b5\uc9c0\uc11c\uc640 \uacf5\uc81c\uc138\uc561\uacc4\uc0b0\uc11c\ub97c \ud568\uaed8 \uac80\ud1a0\ud558\uba74 \uc5b4\ub290 \ubd80\ubd84\uc774 \ub2e4\ud234 \uc218 \uc788\ub294 \uc601\uc5ed\uc778\uc9c0 \uad6c\ubd84\ub429\ub2c8\ub2e4. \ubd88\ubcf5 \uae30\uac04\uc774 90\uc77c\ub85c \uc815\ud574\uc838 \uc788\uc5b4 \ud655\uc778 \uc2dc\uc810\uc774 \uacb0\uacfc\ub97c \uc88c\uc6b0\ud569\ub2c8\ub2e4.<\/strong><\/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>\uacbd\uc815\uccad\uad6c\ub97c \ud588\ub294\ub370 \uccad\uad6c\uc561\uc758 \uc77c\ubd80\ub9cc \ud658\uae09\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ub098\uba38\uc9c0\ub294 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uac70\ubd80\ub41c \ubd80\ubd84\uc5d0 \ub300\ud574 \ubcc4\ub3c4\uc758 \uac70\ubd80\ucc98\ubd84\uc774 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uc544 \ubd88\ubcf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2ec\ud310\uccad\uad6c\ub294 \ucc98\ubd84\uc774 \uc788\uc74c\uc744 \uc548 \ub0a0\ubd80\ud130 90\uc77c \uc774\ub0b4\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uac70\ubd80\ub41c \ubd80\ubd84\uc774 2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc758 \uacf5\uc81c\ubd84\uc774\ub77c\uba74, \uc870\uc138\uc2ec\ud310\uc6d0\uc774 \uae30\uac01\ud574 \uc628 \uc601\uc5ed\uc774\ub77c\ub294 \uc810\uc744 \uac10\uc548\ud574 \uc2e4\uc775\uc744 \ub530\uc838 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>2020\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uacf5\uc81c\uc5d0 \ud55c\ub3c4\uac00 \uc801\uc6a9\ub418\ub294 \uadfc\uac70\uac00 \uc870\ubb38\uc774 \uc544\ub2c8\ub77c \uc11c\uc2dd\uc774\ub77c\ub294 \uac83\uc774 \ub9de\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc11c\uc2dd\ub9cc\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc870\uc2ec 2024\uc11c3284 \uacb0\uc815\uc740 \ubd80\uce59 \uc81c1\uc870\u00b7\uc81c2\uc870\uc5d0 \ub530\ub77c 2020\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\ubd84\uc5d0 \uac1c\uc815 \ubc95\ub960\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc810\uc744 \uba3c\uc800 \ub4e4\uace0, \uc774\uc5b4\uc11c 2020\ub144 3\uc6d4 13\uc77c \uae30\ud68d\uc7ac\uc815\ubd80\ub839 \uc81c776\ud638\ub85c \uac1c\uc815\ub41c \uc2dc\ud589\uaddc\uce59 \ubcc4\uc9c0 \uc81c10\ud638\uc7588 \uc11c\uc2dd\uc758 \uc791\uc131\ubc29\ubc95\uc5d0\ub3c4 \uac19\uc740 \ub0b4\uc6a9\uc774 \uc788\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4. 2\ucc28\ub144\ub3c4\u00b73\ucc28\ub144\ub3c4 \uacf5\uc81c\uc561 \uacc4\uc0b0 \uc2dc \uac01 \uacf5\uc81c\uae08\uc561\uc744 \uc804\uccb4 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218 \uc99d\uac00\ubd84\uc73c\ub85c \uc81c\ud55c\ud55c\ub2e4\ub294 \ub0b4\uc6a9\uc774 \uac70\uae30\uc5d0 \uae30\uc7ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc9c0\uae08 2019\uc0ac\uc5c5\uc5f0\ub3c4 \uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\ub97c \uc0c8\ub85c \ub123\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub77c\uba74 2019\uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacbd\uc815\uccad\uad6c \uae30\ud55c\uc740 2025\ub144 3\uc6d4 31\uc77c\uc5d0 \uc9c0\ub0ac\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d\uc774 \ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144\uc73c\ub85c \uc815\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\uae30 \ubc95\uc778\uc758 \uc0ac\uac74\uc5d0\uc11c \uacc4\uc0b0 \uadfc\uac70\uac00 \ub41c \uac70\ub798\ub098 \ud589\uc704\uac00 \uacb0\uc815\u00b7\ud310\uacb0\ub85c \ub2e4\ub978 \uac83\uc73c\ub85c \ud655\uc815\ub41c \ub54c\uc5d0\ub294 \uac19\uc740 \uc870 \uc81c2\ud56d\uc5d0 \ub530\ub77c \uadf8 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uacbd\uc815\uccad\uad6c\ub97c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacb0\uc0b0\uc6d4\uc774 \ub2e4\ub978 \ubc95\uc778\uc740 \uc2e0\uace0\uae30\ud55c\uc744 \uae30\uc900\uc73c\ub85c \ub2e4\uc2dc \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub2e4\ub978 \ubc95\uc778\uc774 \uc2ec\ud310\uc5d0\uc11c \uc774\uacbc\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uadfc\uac70\ub85c \uacbd\uc815\uccad\uad6c\ub97c \ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c2\ud56d \uc81c1\ud638\uc758 \ud6c4\ubc1c\uc801 \uacbd\uc815\uccad\uad6c \uc0ac\uc720\ub294 \uadf8 \ubc95\uc778 \uc790\uc2e0\uc758 \uc0ac\uac74\uc5d0 \ub300\ud55c \uacb0\uc815\uc774\ub098 \ud310\uacb0\uc744 \ub9d0\ud569\ub2c8\ub2e4. \ub2e4\ub978 \ubc95\uc778\uc774 \ubc1b\uc740 \uacb0\uc815\uc740 \uc0ac\uc720\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uad6d\uc138\uccad \uc608\uaddc\uc640 \uc870\uc138\uc2ec\ud310\uc6d0 \uacb0\uc815\uc774 \ub2e4\ub974\uba74 \uc5b4\ub290 \ucabd\uc744 \ub530\ub985\ub2c8\uae4c?<\/summary>\n<p>\uc77c\uc120 \uc138\ubb34\uc11c\ub294 \uad6d\uc138\uccad \ud574\uc11d\uc5d0 \ub530\ub77c \ucc98\ubd84\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc2e0\uace0\ub098 \uacbd\uc815\uccad\uad6c \ub2e8\uacc4\uc5d0\uc11c\ub294 \uac70\ubd80\ucc98\ubd84\uc744 \ubc1b\uac8c \ub418\uace0, \ub2e4\ub978 \uacb0\ub860\uc744 \uc5bb\uc73c\ub824\uba74 \ubd88\ubcf5 \uc808\ucc28\ub85c \uac00\uc57c \ud569\ub2c8\ub2e4. \uc870\uc138\uc2ec\ud310\uc6d0 \uacb0\uc815\uc774 \ub204\uc801\ub418\uc5b4\ub3c4 \uad6d\uc138\uccad \ud574\uc11d\uc774 \ubc14\ub00c\uae30 \uc804\uae4c\uc9c0 \uc774 \uad6c\uc870\ub294 \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c\ub294 \uc9c0\uae08\ub3c4 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587 \uc81c1\ud56d\uc740 2024\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0\ub85c \uc801\uc6a9 \uae30\uac04\uc744 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c \uace0\uc6a9\uc744 \ub298\ub824 \uc774 \uacf5\uc81c\ub97c \ubc1b\ub294 \uac83\uc740 \uc885\ub8cc\ub418\uc5c8\uace0, \ud604\uc7ac \ub0a8\uc740 \uac83\uc740 \uc774\ubbf8 \uc131\ub9bd\ud55c \uacf5\uc81c\uc561\uc758 \ud658\uae09\uacfc \uc0ac\ud6c4\uad00\ub9ac \ubb38\uc81c\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u00b7 <a href=\"\/insights\/jeonja-segeumgyesanseo-balgeup-segaekgongje\/\">\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc138\uc561\uacf5\uc81c, \ubc95\uc778\uc740 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4<\/a> \u00b7 <a href=\"\/insights\/beobin-cheongsan-sodeuk\/\">\ubc95\uc778 \uccad\uc0b0\uc18c\ub4dd, \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uadf8\ub0e5 \uc0ac\ub77c\uc9c0\ub294 \uacbd\uc6b0<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c29\uc870\uc7587(\uc81c2\ud56d\u00b7\uc81c5\ud56d\ubd80\ud130 \uc81c7\ud56d\uae4c\uc9c0 \ud3ec\ud568) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \ubd80\uce59(2019.12.31 \ubc95\ub960 \uc81c16835\ud638) \uc81c1\uc870\u00b7\uc81c2\uc870 \uc81c1\ud56d\u00b7\uc81c17\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d\u00b7\uc81c2\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c60\uc870 \uc81c1\ud56d\u00b7\uc81c7\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uae30\ud68d\uc7ac\uc815\ubd80 \uc870\uc138\ud2b9\ub840\uc81c\ub3c4\uacfc-322(2022.05.04) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc11c\uba74-2022-\ubc95\uaddc\ubc95\uc778-0488[\ubc95\uaddc\uacfc-1638](2022.05.10) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc2ec 2024\uc9114737(2024.11.21), \uc870\uc2ec 2024\uc11c3284(2025.02.06), \uc870\uc2ec 2023\ubd800443(2023.05.17), \uc870\uc2ec 2024\uc11c4931(2024.12.26), \uc870\uc2ec 2024\uad114644(2024.12.26), \uc870\uc2ec 2024\uc8044545(2024.11.21), \uc870\uc2ec 2024\uc9114811(2025.02.06) \u2014 tt.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\uaddc\uce59 \ubcc4\uc9c0 \uc81c10\ud638\uc7588 \uc11c\uc2dd \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\uaddc\uce59 \ubd80\uce59(\uae30\ud68d\uc7ac\uc815\ubd80\ub839 \uc81c776\ud638, 2020.3.13) \uc81c12\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-04)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-10-04<\/p>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\uac00 \uc77c\ubd80\ub9cc \ud658\uae09\ub418\ub294 \uac83\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\ubcc4\ub85c \uacb0\ub860\uc774 \uac08\ub77c\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. 2019\ub144 \ub9d0 \uc2e0\uc124\ub41c \ud55c\ub3c4 \uaddc\uc815\uc758 \uc801\uc6a9\uc2dc\uae30, \uac19\uc740 \uc2ec\ud310\uacb0\uc815\ubb38 \uc548\uc5d0\uc11c \uac1c\uc815 \uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uac1c\uc815 \ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc8fc\ubb38\uc774 \ub2ec\ub77c\uc9c0\ub294 \uad6c\uc870, \uac70\ubd80\ucc98\ubd84\uc744 \ubc1b\uc740 \ub4a4 \ud655\uc778\ud560 \uc21c\uc11c\ub97c \ub2e4\ub8f9\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6500,"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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6,323],"tags":[16,251,19,30],"class_list":["post-6339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-strategy","category-case-study","tag-16","tag-251","tag-19","tag-30"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-70.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":"\uace0\uc6a9\uc99d\ub300\uc138\uc561\uacf5\uc81c \uacbd\uc815\uccad\uad6c\uac00 \uc77c\ubd80\ub9cc \ud658\uae09\ub418\ub294 \uac83\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\ubcc4\ub85c \uacb0\ub860\uc774 \uac08\ub77c\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. 2019\ub144 \ub9d0 \uc2e0\uc124\ub41c \ud55c\ub3c4 \uaddc\uc815\uc758 \uc801\uc6a9\uc2dc\uae30, \uac19\uc740 \uc2ec\ud310\uacb0\uc815\ubb38 \uc548\uc5d0\uc11c \uac1c\uc815 \uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uac1c\uc815 \ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc8fc\ubb38\uc774 \ub2ec\ub77c\uc9c0\ub294 \uad6c\uc870, \uac70\ubd80\ucc98\ubd84\uc744 \ubc1b\uc740 \ub4a4 \ud655\uc778\ud560 \uc21c\uc11c\ub97c \ub2e4\ub8f9\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6339","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=6339"}],"version-history":[{"count":12,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6339\/revisions"}],"predecessor-version":[{"id":6961,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6339\/revisions\/6961"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/6500"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=6339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=6339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=6339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}