{"id":6341,"date":"2026-09-29T10:44:36","date_gmt":"2026-09-29T01:44:36","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6341"},"modified":"2026-09-29T10:44:39","modified_gmt":"2026-09-29T01:44:39","slug":"sajeon-jeungyeo-10nyeon-seolgye","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sajeon-jeungyeo-10nyeon-seolgye\/","title":{"rendered":"10\ub144 \uc8fc\uae30 \uc0ac\uc804\uc99d\uc5ec, \ubb34\uc5c7\ubd80\ud130 \uc99d\uc5ec\ud558\ub294\uac8c \uc720\ub9ac\ud560\uae4c"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>10\ub144\ub9c8\ub2e4 \uacf5\uc81c\uac00 \uc0c8\ub85c \uc0dd\uae34\ub2e4\uace0 \uc54c\ub824\uc838 \uc788\uc9c0\ub9cc, \uc870\ubb38\uc774 \uc815\ud55c \uac83\uc740 \uac01 \uc99d\uc5ec\uc77c\uc5d0\uc11c \uacfc\uac70 10\ub144\uc744 \ub418\ub3cc\uc544\ubcf4\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/strong> \uc0c1\uc99d\ubc95 \uc81c53\uc870\ub294 \u300c\uc218\uc99d\uc790\uac00 \uadf8 \uc99d\uc5ec\ub97c \ubc1b\uae30 \uc804 10\ub144 \uc774\ub0b4\uc5d0 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\u300d\uc744 \ud569\ud574 \ud55c\ub3c4\ub97c \ub118\uc9c0 \ubabb\ud558\uac8c \ud569\ub2c8\ub2e4. \ub2ec\ub825\uc73c\ub85c 10\ub144\uc774 \uc9c0\ub098\uae30\ub97c \uae30\ub2e4\ub9ac\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc99d\uc5ec\ud560 \ub54c\ub9c8\ub2e4 \uadf8 \uc2dc\uc810\uc5d0\uc11c \uacfc\uac70 10\ub144\uc758 \uc0ac\uc6a9\uc561\uc744 \ube7c\uace0 \ub0a8\uc740 \uc794\uc561\uc744 \uc4f0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<p><strong>\uc124\uacc4\uc5d0\uc11c \uc2e4\uc81c\ub85c \uac08\ub77c\uc9c0\ub294 \uc9c0\uc810<\/strong><\/p>\n<ul>\n<li>\uacf5\uc81c \ud55c\ub3c4\ub294 \ubc1b\ub294 \uc0ac\ub78c \uae30\uc900\uc774\uace0, \ud569\uc0b0 \uc5ec\ubd80\ub294 \uc8fc\ub294 \uc0ac\ub78c \uae30\uc900\uc785\ub2c8\ub2e4. \ubd80\ubaa8\uc640 \uc870\ubd80\ubaa8\ub294 \uac01\uac01 \ubcc4\uac1c\ub85c \ud569\uc0b0\ud558\uc9c0\ub9cc \uc9c1\uacc4\uc874\uc18d \uacf5\uc81c 5\ucc9c\ub9cc\uc6d0(\uc218\uc99d\uc790\uac00 \ubbf8\uc131\ub144\uc790\uba74 2\ucc9c\ub9cc\uc6d0)\uc740 \uadf8 \uc804\ubd80\ub97c \ud1b5\ud2c0\uc5b4 \ud55c \ubaab\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804 10\ub144 \uc774\ub0b4 \uc99d\uc5ec\ub294 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \uac00\uc0b0\ub418\uace0, \uadf8\ub54c \uacf5\uc81c\ub418\ub294 \uc99d\uc5ec\uc138\uc5d0\ub294 \ube44\uc728 \ud55c\ub3c4\uac00 \uc788\uc2b5\ub2c8\ub2e4(\uc81c28\uc870 \uc81c2\ud56d).<\/li>\n<li>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\uc774\uba74 \uc774\ubbf8 \ub0b8 \uc99d\uc5ec\uc138\ub97c \uc0c1\uc18d\uc138\uc5d0\uc11c \uacf5\uc81c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c28\uc870 \uc81c1\ud56d \ub2e8\uc11c).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uba3c\uc800 \ub118\uae38 \uc790\uc0b0\uc758 \uc120\ud0dd\uc774 \uae08\uc561\ubcf4\ub2e4 \uc55e\uc12d\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\uac00\uc0b0\ub418\ub294 \uae08\uc561\uc740 \uc99d\uc5ec \ub2f9\uc2dc\uc758 \ud3c9\uac00\uc561\uc785\ub2c8\ub2e4. \uc55e\uc73c\ub85c \uac12\uc774 \uc624\ub97c \uc790\uc0b0\uc744 \uba3c\uc800 \ub118\uae30\uba74 \uc0c1\uc2b9\ubd84\uc774 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/li>\n<li>\uc99d\uc5ec\uc7ac\uc0b0\uc774 \uac00\uc0b0\ub41c \ub4a4 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0\uc744 \ub118\uc73c\uba74, \uc0c1\uc18d\uacf5\uc81c \ud55c\ub3c4\ub3c4 \uadf8 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc5d0\uc11c \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub97c \ube80 \ub9cc\ud07c \uc904\uc5b4\ub4ed\ub2c8\ub2e4(\uc81c24\uc870 \uc81c3\ud638\u00b7\ub2e8\uc11c).<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\uc138\ubb34\ubc95\uc778 \ud638\uc548 \uc791\uc131 \u00b7 \uac80\uc218 \uae40\ud574\uc778 \uc138\ubb34\uc0ac \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-25 \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 \ubd84\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uc790\ub140\uc5d0\uac8c \ub098\ub204\uc5b4 \uc99d\uc5ec\ud560 \uacc4\ud68d\uc744 \uc138\uc6b0\uba74\uc11c \uc2dc\uc810\uacfc \uc21c\uc11c\ub97c \uc815\ud558\ub824\ub294 \uacbd\uc6b0<\/li>\n<li>\uc774\ubbf8 \uba87 \ud574 \uc804\uc5d0 \uc99d\uc5ec\ud55c \uc774\ub825\uc774 \uc788\uc5b4 \ub0a8\uc740 \uacf5\uc81c \uc794\uc561\uc744 \ud655\uc778\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\ubcf4\uc720 \uc790\uc0b0\uc774 \uc5ec\ub7ec \uc885\ub958\uc5ec\uc11c \ubb34\uc5c7\uc744 \uba3c\uc800 \ub118\uae38\uc9c0 \ud310\ub2e8\uc774 \ud544\uc694\ud55c \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uc0ac\uc804\uc99d\uc5ec\ub97c \uacc4\ud68d\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \ub4e3\ub294 \ub9d0\uc774 10\ub144\ub9c8\ub2e4 5\ucc9c\ub9cc\uc6d0\uc529\uc774\ub77c\ub294 \uc124\uba85\uc785\ub2c8\ub2e4.<\/strong> \uc774 \ubb38\uc7a5\uc740 \uacb0\uacfc\ub9cc \ub193\uace0 \ubcf4\uba74 \ud2c0\ub9ac\uc9c0 \uc54a\uc9c0\ub9cc, \uc124\uacc4\ub97c \uc2dc\uc791\ud558\ub294 \uae30\uc900\uc73c\ub85c \uc0bc\uc73c\uba74 \ub450 \uad70\ub370\uc5d0\uc11c \uc5b4\uae0b\ub0a9\ub2c8\ub2e4. \ud558\ub098\ub294 10\ub144\uc774 \ub2ec\ub825 \ub2e8\uc704\uac00 \uc544\ub2c8\ub77c \uac01 \uc99d\uc5ec\uc77c\uc5d0\uc11c \uc18c\uae09\ud558\ub294 \uae30\uac04\uc774\ub77c\ub294 \uc810\uc774\uace0, \ub2e4\ub978 \ud558\ub098\ub294 \uc99d\uc5ec\ub97c \ud574 \ub450\uc5b4\ub3c4 \uc0c1\uc18d\uc774 10\ub144 \uc548\uc5d0 \uc5f4\ub9ac\uba74 \uadf8 \uae08\uc561\uc774 \uc0c1\uc18d\uc7ac\uc0b0\uc73c\ub85c \ub418\ub3cc\uc544\uc628\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ub35c\ucee5 \uae08\uc561\ubd80\ud130 \uc815\ud558\uace0 \uc2dc\uc810\uc744 \ub098\uc911\uc5d0 \ub9de\ucd94\ub294 \uc21c\uc11c\uac00 \uac00\uc7a5 \ub193\uce58\uae30 \uc26c\uc6b4 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sajeon-jeungyeo-10nyeon-seolgye-A-v2.png\" alt=\"10\ub144 \uc8fc\uae30 \uc0ac\uc804\uc99d\uc5ec\uc758 \uc18c\uae09 \ud569\uc0b0 \ud750\ub984 \u2014 1\ud68c\ucc28 \uc99d\uc5ec\uc5d0\uc11c 5\ucc9c\ub9cc\uc6d0 \uacf5\uc81c \uc0ac\uc6a9, 2\ud68c\ucc28 \uc99d\uc5ec\uc5d0\uc11c \ud574\ub2f9 \uc99d\uc5ec\uc77c\ubd80\ud130 \uacfc\uac70 10\ub144\uc744 \uc18c\uae09\ud574 \ud655\uc778, 10\ub144 \ub0b4 \uc0ac\uc6a9\uc561\uc744 \ube80 \uc794\uc561\ub9cc \uacf5\uc81c\" class=\"wp-image-6529\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sajeon-jeungyeo-10nyeon-seolgye-A-v2.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sajeon-jeungyeo-10nyeon-seolgye-A-v2-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sajeon-jeungyeo-10nyeon-seolgye-A-v2-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sajeon-jeungyeo-10nyeon-seolgye-A-v2-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \uac01 \uc99d\uc5ec\uc77c\uc5d0\uc11c \uacfc\uac70 10\ub144\uc744 \uc18c\uae09\ud574 \uacc4\uc0b0\ud55c\ub2e4(\uc0c1\uc99d\ubc95 \uc81c53\uc870 \ud6c4\ub2e8)<\/figcaption><\/figure>\n<h2>10\ub144\ub9c8\ub2e4 \uacf5\uc81c\uac00 \uc0c8\ub85c \uc0dd\uae30\ub294\uac00<\/h2>\n<p>\uc0c8\ub85c \uc0dd\uae30\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc99d\uc5ec\ud560 \ub54c\ub9c8\ub2e4 \uacfc\uac70 10\ub144\uc744 \ub418\ub3cc\uc544\ubcf4\uace0 \ub0a8\uc740 \uc794\uc561\uc744 \uc4f0\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc870\ubb38\uc774 \uc815\ud55c \uacc4\uc0b0 \ubc29\ud5a5<\/h3>\n<p>\uc81c53\uc870\ub294 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4\ub97c \uc815\ud558\uba74\uc11c \u300c\uc218\uc99d\uc790\uac00 \uadf8 \uc99d\uc5ec\ub97c \ubc1b\uae30 \uc804 10\ub144 \uc774\ub0b4\uc5d0 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561(\uc81c53\uc870\uc7582\uc5d0 \ub530\ub77c \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uc740 \uc81c\uc678\ud55c\ub2e4)\uc744 \ud569\ud55c \uae08\uc561\u300d\uc774 \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\uba74 \uadf8 \ucd08\uacfc \ubd80\ubd84\uc740 \uacf5\uc81c\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc801\uc2b5\ub2c8\ub2e4. \uae30\uc900\uc810\uc740 \uc774\ubc88 \uc99d\uc5ec\uc77c\uc774\uace0, \uac70\uae30\uc11c \uacfc\uac70\ub85c 10\ub144\uc744 \ubd05\ub2c8\ub2e4. 2020\ub144 3\uc6d4\uc5d0 3\ucc9c\ub9cc\uc6d0\uc744 \uacf5\uc81c\ubc1b\uc558\ub2e4\uba74 2030\ub144 3\uc6d4\uc774 \uc9c0\ub098\uc57c \uadf8 3\ucc9c\ub9cc\uc6d0\uc774 \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ub2ec\ub825\uc0c1 \uc5f0\ub3c4\uac00 \ubc14\ub00c\ub294 \uac83\uacfc\ub294 \ubb34\uad00\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\uc81c \uc21c\uc11c\ub294 \uba3c\uc800 \ubc1b\uc740 \uac83\ubd80\ud130<\/h3>\n<p>\uc99d\uc5ec \uc2dc\uae30\uac00 \ub2e4\ub978 \uc5ec\ub7ec \uac74\uc774 \uc788\uc73c\uba74 \ucd5c\ucd08 \uc99d\uc5ec\ubd84\ubd80\ud130 \uc21c\ucc28\ub85c \uacf5\uc81c\ud558\uace0, \uac19\uc740 \ub0a0 \ub458 \uc774\uc0c1\uc5d0\uac8c \ubc1b\uc558\uc73c\uba74 \uac01 \uc99d\uc5ec\uc138\uacfc\uc138\uac00\uc561\uc5d0 \ube44\ub840\ud574 \uc548\ubd84\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c46\uc870 \uc81c1\ud56d). \uc794\uc561\uc774 \uc5bc\ub9c8\uc778\uc9c0\ub294 \uc774 \uc21c\uc11c\ub300\ub85c \uacc4\uc0b0\ud574\uc57c \ub098\uc635\ub2c8\ub2e4.<\/p>\n<h3>\uc2dc\uc810\uc744 \uc55e\ub2f9\uae38\uc218\ub85d \uc794\uc561\uc774 \ube68\ub9ac \ub3cc\uc544\uc628\ub2e4<\/h3>\n<p>\uacf5\uc81c\uac00 \ub418\uc0b4\uc544\ub098\ub294 \uc2dc\uc810\uc740 \uc99d\uc5ec\uc77c\uc5d0 10\ub144\uc744 \ub354\ud55c \ub0a0\uc785\ub2c8\ub2e4. \uc790\ub140\uac00 30\uc138\uc77c \ub54c \uccab \uc99d\uc5ec\ub97c \ud558\uba74 40\uc138\uc5d0 \ub2e4\uc74c \ud68c\ucc28\ub97c \uc4f8 \uc218 \uc788\uace0, 45\uc138\uc5d0 \uc2dc\uc791\ud558\uba74 55\uc138\uac00 \ub429\ub2c8\ub2e4. \uc99d\uc5ec\uc790\uc758 \uc5f0\ub839\uc744 \uace0\ub824\ud560 \ub54c \ud68c\ucc28\ub97c \uba87 \ubc88 \ub3cc\ub9b4 \uc218 \uc788\ub294\uc9c0\uac00 \uc124\uacc4\uc758 \uccab \ubcc0\uc218\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870<\/strong> \u2014 \uc99d\uc5ec\uc7ac\uc0b0 \uacf5\uc81c<\/summary>\n<p>\uac70\uc8fc\uc790\uac00 \ub2e4\uc74c \uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uc0ac\ub78c\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc74c \uac01 \ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \uae08\uc561\uc744 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \uacf5\uc81c\ud55c\ub2e4. \uc774 \uacbd\uc6b0 \uadf8 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc744 \uae08\uc561\uacfc \uc218\uc99d\uc790\uac00 \uadf8 \uc99d\uc5ec\ub97c \ubc1b\uae30 \uc804 10\ub144 \uc774\ub0b4\uc5d0 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561(\uc81c53\uc870\uc7582\uc5d0 \ub530\ub77c \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uc740 \uc81c\uc678\ud55c\ub2e4)\uc744 \ud569\ud55c \uae08\uc561\uc774 \ub2e4\uc74c \uac01 \ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \uae08\uc561\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \ucd08\uacfc\ud558\ub294 \ubd80\ubd84\uc740 \uacf5\uc81c\ud558\uc9c0 \uc544\ub2c8\ud55c\ub2e4.<\/p>\n<p>1. \ubc30\uc6b0\uc790\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0: 6\uc5b5\uc6d0<br \/>2. \uc9c1\uacc4\uc874\uc18d[\uc218\uc99d\uc790\uc758 \uc9c1\uacc4\uc874\uc18d\uacfc \ud63c\uc778(\uc0ac\uc2e4\ud63c\uc740 \uc81c\uc678\ud55c\ub2e4. \uc774\ud558 \uc774 \uc870\uc5d0\uc11c \uac19\ub2e4) \uc911\uc778 \ubc30\uc6b0\uc790\ub97c \ud3ec\ud568\ud55c\ub2e4. \uc774\ud558 \uc81c53\uc870\uc7582\uc5d0\uc11c \uac19\ub2e4]\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0: 5\ucc9c\ub9cc\uc6d0. \ub2e4\ub9cc, \ubbf8\uc131\ub144\uc790\uac00 \uc9c1\uacc4\uc874\uc18d\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 2\ucc9c\ub9cc\uc6d0\uc73c\ub85c \ud55c\ub2e4.<br \/>3. \uc9c1\uacc4\ube44\uc18d(\uc218\uc99d\uc790\uc640 \ud63c\uc778 \uc911\uc778 \ubc30\uc6b0\uc790\uc758 \uc9c1\uacc4\ube44\uc18d\uc744 \ud3ec\ud568\ud55c\ub2e4)\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0: 5\ucc9c\ub9cc\uc6d0<br \/>4. \uc81c2\ud638 \ubc0f \uc81c3\ud638\uc758 \uacbd\uc6b0 \uc678\uc5d0 4\ucd0c \uc774\ub0b4\uc758 \ud608\uc871, 3\ucd0c \uc774\ub0b4\uc758 \uc778\ucc99\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\uc740 \uacbd\uc6b0: 1\ucc9c\ub9cc\uc6d0<\/p>\n<\/details>\n<\/div>\n<h2>\ubd80\ubaa8\uc640 \uc870\ubd80\ubaa8\ub294 \uac01\uac01 5\ucc9c\ub9cc\uc6d0\uc778\uac00<\/h2>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \ud569\uc0b0 \ub2e8\uc704\uc640 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc11c\ub85c \ub2e4\ub978 \uce35\uc5d0\uc11c \uc791\ub3d9\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ud569\uc0b0\uc740 \uc8fc\ub294 \uc0ac\ub78c \ub2e8\uc704<\/h3>\n<p>\uc81c47\uc870 \uc81c2\ud56d\uc740 \ud574\ub2f9 \uc99d\uc5ec\uc77c \uc804 10\ub144 \uc774\ub0b4\uc5d0 \ub3d9\uc77c\uc778\uc5d0\uac8c \ubc1b\uc740 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc758 \ud569\uacc4\uc561\uc774 1\ucc9c\ub9cc\uc6d0 \uc774\uc0c1\uc774\uba74 \uadf8 \uac00\uc561\uc744 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \uac00\uc0b0\ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc99d\uc5ec\uc790\uac00 \uc9c1\uacc4\uc874\uc18d\uc774\uba74 \uadf8 \ubc30\uc6b0\uc790\ub97c \ub3d9\uc77c\uc778\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc544\ubc84\uc9c0\uc640 \uc5b4\uba38\ub2c8\uac00 \uac01\uac01 \uc900 \uac83\uc740 \ud55c \uc0ac\ub78c\uc774 \uc900 \uac83\uc73c\ub85c \ubb36\uc774\uace0, \ud560\uc544\ubc84\uc9c0\uc640 \ud560\uba38\ub2c8\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ubb36\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c \ubd80\ubaa8\uc640 \uc870\ubd80\ubaa8\ub294 \uc11c\ub85c \ub2e4\ub978 \ub3d9\uc77c\uc778 \ub2e8\uc704\uc774\ubbc0\ub85c \uacfc\uc138\uac00\uc561 \ud569\uc0b0\uc5d0\uc11c\ub294 \ub530\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\uc81c\ub294 \ubc1b\ub294 \uc0ac\ub78c \ub2e8\uc704<\/h3>\n<p>\uc81c53\uc870 \uc81c2\ud638\uc758 5\ucc9c\ub9cc\uc6d0(\uc218\uc99d\uc790\uac00 \ubbf8\uc131\ub144\uc790\uba74 2\ucc9c\ub9cc\uc6d0)\uc740 \uc9c1\uacc4\uc874\uc18d \uc804\uccb4\ub97c \ud1b5\ud2c0\uc5b4 \uc218\uc99d\uc790\uac00 \uc4f8 \uc218 \uc788\ub294 \ud55c\ub3c4\uc785\ub2c8\ub2e4. \ubd80\ubaa8\uc5d0\uac8c 5\ucc9c\ub9cc\uc6d0\uc744 \uacf5\uc81c\ubc1b\uc558\ub2e4\uba74 \uc870\ubd80\ubaa8\uc5d0\uac8c \ubc1b\uc744 \ub54c \uc4f8 \uc794\uc561\uc740 \ub0a8\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud569\uc0b0\uc774 \ub098\ub258\uc5b4 \uc788\uc73c\ub2c8 \uacf5\uc81c\ub3c4 \ub098\ub25c\ub2e4\uace0 \uacc4\uc0b0\ud558\uba74 \ub450 \ubc88\uc9f8 \uc99d\uc5ec\uc5d0\uc11c \uc138\uc561\uc774 \uc608\uc0c1\uacfc \uc5b4\uae0b\ub0a9\ub2c8\ub2e4.<\/p>\n<p>\ud63c\uc778\u00b7\ucd9c\uc0b0 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \uc774 5\ucc9c\ub9cc\uc6d0\uacfc \ubcc4\uac1c\ub85c \uc791\ub3d9\ud569\ub2c8\ub2e4. \uc9c1\uacc4\uc874\uc18d\uc5d0\uac8c \ud63c\uc778\uad00\uacc4\uc99d\uba85\uc11c\uc0c1 \uc2e0\uace0\uc77c \uc804\ud6c4 2\ub144 \uc774\ub0b4\uc5d0 \uc99d\uc5ec\ubc1b\uc73c\uba74 1\uc5b5\uc6d0, \uc790\ub140\uc758 \ucd9c\uc0dd\uc77c \ub610\ub294 \uc785\uc591\uc2e0\uace0\uc77c\ubd80\ud130 2\ub144 \uc774\ub0b4\uc5d0 \uc99d\uc5ec\ubc1b\uc73c\uba74 1\uc5b5\uc6d0\uc744 \uac01\uac01 \ubcc4\ub3c4\ub85c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c53\uc870\uc7582 \uc81c1\ud56d\u00b7\uc81c2\ud56d). \uc774 \uacf5\uc81c\uc561\uc740 \uc81c53\uc870\uc758 10\ub144 \ud569\uc0b0\uc5d0\ub3c4 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c53\uc870 \ud6c4\ub2e8 \uad04\ud638). \ub2e4\ub9cc \ud63c\uc778 \uacf5\uc81c\uc640 \ucd9c\uc0b0 \uacf5\uc81c\ub97c \ud569\ud55c \uae08\uc561\uc774 1\uc5b5\uc6d0\uc744 \ub118\ub294 \ubd80\ubd84\uc740 \uacf5\uc81c\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c(\uac19\uc740 \uc870 \uc81c3\ud56d), \ub450 \uacf5\uc81c\ub97c \ubaa8\ub450 \uc4f0\ub354\ub77c\ub3c4 \ud569\uacc4 \ud55c\ub3c4\ub294 1\uc5b5\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub450 \uaddc\uce59\uc774 \ub9cc\ub098\ub294 \uc9c0\uc810<\/h3>\n<p>\uc131\ub144 \uc790\ub140\uac00 \ubd80\ubaa8\uc5d0\uac8c 3\ucc9c\ub9cc\uc6d0, \uc870\ubd80\ubaa8\uc5d0\uac8c 3\ucc9c\ub9cc\uc6d0\uc744 \uac19\uc740 \ud574\uc5d0 \ubc1b\uc73c\uba74 \uacfc\uc138\uac00\uc561\uc740 \uac01\uac01 \ub530\ub85c \uacc4\uc0b0\ub418\uc9c0\ub9cc \uacf5\uc81c\ub294 \ud569\ud574\uc11c 5\ucc9c\ub9cc\uc6d0\uae4c\uc9c0\uc785\ub2c8\ub2e4. \ub0a8\uc740 1\ucc9c\ub9cc\uc6d0\uc5d0 \ub300\ud574 \uc138\uc561\uc774 \uc0dd\uae41\ub2c8\ub2e4. \uacf5\uc81c\ub294 \uba3c\uc800 \ubc1b\uc740 \uc99d\uc5ec\ubd80\ud130 \uc801\uc6a9\ud558\ubbc0\ub85c(\uc2dc\ud589\ub839 \uc81c46\uc870 \uc81c1\ud56d), \uc870\ubd80\ubaa8 \uc99d\uc5ec\uac00 \ub098\uc911\uc774\uba74 \uacfc\uc138\ub418\ub294 1\ucc9c\ub9cc\uc6d0\uc774 \uc870\ubd80\ubaa8 \ubaab\uc5d0\uc11c \uc0dd\uaca8 \ud560\uc99d\uae4c\uc9c0 \uc5b9\ud788\uace0, \uc870\ubd80\ubaa8 \uc99d\uc5ec\uac00 \uba3c\uc800\uba74 \ubd80\ubaa8 \ubaab\uc5d0\uc11c \uc0dd\uaca8 \ud560\uc99d\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc99d\uc5ec\uc790\ub97c \ub098\ub204\uba74 \ud569\uc0b0\uc744 \ud53c\ud560 \uc218 \uc788\ub2e4\ub294 \uc124\uba85\uc740 \uc774 \uce35\uc704 \ucc28\uc774\ub97c \ube60\ub728\ub9b0 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uae30\uc900<\/th>\n<th>\ub2e8\uc704<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uacfc\uc138\uac00\uc561 \ud569\uc0b0<\/td>\n<td>10\ub144 \ub0b4 \ub3d9\uc77c\uc778 \uc99d\uc5ec \ud569\uacc4 1\ucc9c\ub9cc\uc6d0 \uc774\uc0c1<\/td>\n<td>\uc8fc\ub294 \uc0ac\ub78c(\uc9c1\uacc4\uc874\uc18d\uc740 \ubc30\uc6b0\uc790 \ud3ec\ud568)<\/td>\n<td>\uc81c47\uc870 \uc81c2\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c<\/td>\n<td>10\ub144 \ub0b4 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uc744 \ud569\ud574 \ud55c\ub3c4\uae4c\uc9c0<\/td>\n<td>\ubc1b\ub294 \uc0ac\ub78c \uae30\uc900, \uc9c1\uacc4\uc874\uc18d \uc804\uccb4 \ud1b5\ud569(\ubbf8\uc131\ub144\uc790 2\ucc9c\ub9cc\uc6d0)<\/td>\n<td>\uc81c53\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \uc21c\uc11c<\/td>\n<td>\uc2dc\uae30\uac00 \ub2e4\ub974\uba74 \ucd5c\ucd08 \uc99d\uc5ec\ubd84\ubd80\ud130 \uc21c\ucc28<\/td>\n<td>\uc99d\uc5ec \uac74\ubcc4<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c46\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc138\ub300\uc0dd\ub7b5 \ud560\uc99d<\/td>\n<td>\uc790\ub140\uac00 \uc544\ub2cc \uc9c1\uacc4\ube44\uc18d\uc5d0\uac8c \uc99d\uc5ec<\/td>\n<td>\uc99d\uc5ec\uc790\u00b7\uc218\uc99d\uc790 \uad00\uacc4<\/td>\n<td>\uc81c57\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uc18d\uc138 \uac00\uc0b0<\/td>\n<td>\uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804 10\ub144(\uc0c1\uc18d\uc778) \ub610\ub294 5\ub144(\uc0c1\uc18d\uc778 \uc678)<\/td>\n<td>\ud53c\uc0c1\uc18d\uc778 \uae30\uc900<\/td>\n<td>\uc81c13\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uba3c\uc800 \ub118\uae38 \uc790\uc0b0\uc744 \uace0\ub974\ub294 \uae30\uc900<\/h2>\n<p>\uae08\uc561\uc774 \uc544\ub2c8\ub77c \uac00\uce58\uc758 \ubc29\ud5a5\uc785\ub2c8\ub2e4. \uc55e\uc73c\ub85c \uc624\ub97c \uc790\uc0b0\uc77c\uc218\ub85d \uba3c\uc800 \ub118\uae30\ub294 \ucabd\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uac00\uc0b0\ub418\ub294 \uac83\uc740 \uc99d\uc5ec \ub2f9\uc2dc \ud3c9\uac00\uc561<\/h3>\n<p>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \ub354\ud574\uc9c0\ub294 \uae08\uc561\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uc758 \uc2dc\uac00\uac00 \uc544\ub2c8\ub77c \uc99d\uc5ec \ub2f9\uc2dc\uc758 \ud3c9\uac00\uc561\uc785\ub2c8\ub2e4. 5\uc5b5\uc6d0\uc5d0 \uc99d\uc5ec\ud55c \ubd80\ub3d9\uc0b0\uc774 \uc0c1\uc18d \uc2dc\uc810\uc5d0 9\uc5b5\uc6d0\uc774 \ub418\uc5b4 \uc788\uc5b4\ub3c4 \uac00\uc0b0\uc561\uc740 5\uc5b5\uc6d0\uc785\ub2c8\ub2e4. \uc0c1\uc2b9\ubd84 4\uc5b5\uc6d0\uc740 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c, \uac00\uce58\uac00 \uc624\ub97c \uc790\uc0b0\uc744 \uba3c\uc800 \ub118\uae30\ub294 \uac83\uc774 \ucd1d\ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ubc29\ud5a5\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ud604\uae08\uacfc \ubd80\ub3d9\uc0b0\uc758 \ucc28\uc774<\/h3>\n<p>\ud604\uae08\uc740 \uc2dc\uac04\uc774 \uc9c0\ub098\ub3c4 \ud3c9\uac00\uc561\uc774 \uadf8\ub300\ub85c\uc774\ubbc0\ub85c \uba3c\uc800 \ub118\uaca8\ub3c4 \uc0c1\uc18d\uc7ac\uc0b0\uc774 \uc904\uc5b4\ub4dc\ub294 \ud6a8\uacfc\uac00 \ud06c\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \ucde8\ub4dd\uc138\uac00 \ubd99\uc9c0 \uc54a\uace0 \ud3c9\uac00\uc5d0 \ub2e4\ud23c\uc774 \uc5c6\uc5b4 \uc808\ucc28\uac00 \ub2e8\uc21c\ud569\ub2c8\ub2e4. \ubd80\ub3d9\uc0b0\uc740 \ubc18\ub300\ub85c \uc0c1\uc2b9\ubd84\uc744 \ub5bc\uc5b4 \ub0bc \uc218 \uc788\uc9c0\ub9cc \ubb34\uc0c1\ucde8\ub4dd \ucde8\ub4dd\uc138\uc640 \ud3c9\uac00 \ubb38\uc81c\ub97c \ud568\uaed8 \uc548\uac8c \ub429\ub2c8\ub2e4. \uc21c\uc11c\ub97c \uc815\ud560 \ub54c \uc774 \ub458\uc758 \uc131\uaca9\uc744 \uc11e\uc5b4\uc11c \ud310\ub2e8\ud558\uc9c0 \uc54a\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ubc30\ub2f9\uacfc \uc784\ub300\ub8cc\uac00 \ub098\uc624\ub294 \uc790\uc0b0<\/h3>\n<p>\uc218\uc775\uc774 \ub098\uc624\ub294 \uc790\uc0b0\uc744 \ub118\uae30\uba74 \uadf8 \uc774\ud6c4\uc758 \uc218\uc775\uc774 \uc790\ub140\uc5d0\uac8c \uadc0\uc18d\ub418\ubbc0\ub85c, \uadf8 \uc218\uc775 \uc790\uccb4\uac00 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ub354\ud574\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ub140 \uba85\uc758\uc758 \uc18c\ub4dd\uc774 \uc0dd\uae30\uba74 \ub098\uc911\uc5d0 \uc790\uae08\ucd9c\ucc98\ub97c \uc124\uba85\ud560 \ub54c\ub3c4 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc218\uc775\uc774 \uc790\ub140\uc758 \uc885\ud569\uc18c\ub4dd\uc5d0 \ub354\ud574\uc838 \uc138\uc728\uc774 \uc62c\ub77c\uac08 \uc218 \uc788\uc73c\ub2c8 \uc99d\uc5ec \ub300\uc0c1\uacfc \uc218\uc99d\uc790\ub97c \ud568\uaed8 \ubcf4\uace0 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc99d\uc5ec\ud558\uba74 \ucde8\ub4dd\uc138\uac00 \uba3c\uc800 \ub098\uc635\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ubd80\ub3d9\uc0b0\uc744 \ubb34\uc0c1\uc73c\ub85c \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc138 \ud45c\uc900\uc138\uc728\uc774 3.5%\uc774\uace0, \uacfc\uc138\ud45c\uc900\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc2dc\uac00\uc778\uc815\uc561\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c2\ud638, \uc81c10\uc870\uc7582 \uc81c1\ud56d). \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uac00\uc561 \uc774\ud558\uc758 \ubd80\ub3d9\uc0b0\uc740 \uc2dc\uac00\uc778\uc815\uc561\uacfc \uc2dc\uac00\ud45c\uc900\uc561 \uc911 \ub0a9\uc138\uc790\uac00 \uc815\ud558\ub294 \uac00\uc561\uc73c\ub85c, \uc2dc\uac00\uc778\uc815\uc561\uc744 \uc0b0\uc815\ud558\uae30 \uc5b4\ub824\uc6b0\uba74 \uc2dc\uac00\ud45c\uc900\uc561\uc73c\ub85c \ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c2\ud56d). \uc0c1\uc18d\uc73c\ub85c \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\uc758 2.8%\ubcf4\ub2e4 \ub192\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 \uc788\ub294 \uc2dc\uac00\ud45c\uc900\uc561 3\uc5b5\uc6d0 \uc774\uc0c1 \uc8fc\ud0dd\uc744 \ubb34\uc0c1\ucde8\ub4dd\ud558\uba74 \uc911\uacfc\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc81c13\uc870\uc7582 \uc81c2\ud56d). 1\uc138\ub300 1\uc8fc\ud0dd\uc790\uc778 \uc0ac\ub78c\uc758 \uc8fc\ud0dd\uc744 \ubc30\uc6b0\uc790\ub098 \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \ubb34\uc0c1\ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\ub294 \uc911\uacfc\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \uc99d\uc5ec\uc138\ub9cc \uacc4\uc0b0\ud558\uace0 \ucde8\ub4dd\uc138\ub97c \ube7c\ub193\uc73c\uba74 \uc2e4\uc81c \ubd80\ub2f4\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\ucde8\ub4dd\uc138\uc5d0\ub294 \ubd80\uac00\uc138\ubaa9\uc774 \ud568\uaed8 \ubd99\uc2b5\ub2c8\ub2e4. \uc9c0\ubc29\uad50\uc721\uc138\ub294 \ucde8\ub4dd\uc138 \ud45c\uc900\uc138\uc728\uc5d0\uc11c 1\ucc9c\ubd84\uc758 20\uc744 \ube80 \uc138\uc728\ub85c \uc0b0\ucd9c\ud55c \uae08\uc561\uc758 20%\uc774\ubbc0\ub85c \ubb34\uc0c1\ucde8\ub4dd\uc5d0\uc11c\ub294 \uacfc\uc138\ud45c\uc900\uc758 0.3%\uc774\uace0(\uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870 \uc81c1\ud56d \uc81c1\ud638), \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 \ud45c\uc900\uc138\uc728\uc744 100\ubd84\uc758 2\ub85c \uc801\uc6a9\ud574 \uc0b0\ucd9c\ud55c \ucde8\ub4dd\uc138\uc561\uc758 10%\uc774\ubbc0\ub85c 0.2%\uc785\ub2c8\ub2e4(\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870 \uc81c1\ud56d \uc81c6\ud638). \uad6d\ubbfc\uc8fc\ud0dd \uaddc\ubaa8 \uc774\ud558\uc758 \uc8fc\ud0dd\uc740 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ube44\uacfc\uc138\ub418\ubbc0\ub85c(\uac19\uc740 \ubc95 \uc81c4\uc870 \uc81c11\ud638, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870 \uc81c5\ud56d) 3.5%\ub9cc \ubcf4\uace0 \uacc4\uc0b0\ud558\uba74 \uc2e4\uc81c \ub0a9\ubd80\uc561\uacfc \uc5b4\uae0b\ub0a9\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc0ac\uc804\uc99d\uc5ec\ub97c \ud558\uba74 \uc0c1\uc18d\uc138\uac00 \uc904\uc5b4\ub4dc\ub294\uac00<\/h2>\n<p>10\ub144\uc744 \ub118\uae30\uba74 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. 10\ub144 \uc548\uc5d0 \uc0c1\uc18d\uc774 \uc5f4\ub9ac\uba74 \uac00\uc0b0\ub418\uace0, \uc774\ub54c \uc815\uc0b0\uc774 \uc644\uc804\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uac00\uc0b0\ub418\ub294 \uae30\uac04<\/h3>\n<p>\uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804 10\ub144 \uc774\ub0b4\uc5d0 \uc0c1\uc18d\uc778\uc5d0\uac8c \uc99d\uc5ec\ud55c \uc7ac\uc0b0, 5\ub144 \uc774\ub0b4\uc5d0 \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc99d\uc5ec\ud55c \uc7ac\uc0b0\uc774 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \uac00\uc0b0\ub429\ub2c8\ub2e4(\uc81c13\uc870 \uc81c1\ud56d \uc81c1\ud638\u00b7\uc81c2\ud638). \uc790\ub140\ub294 \uc0c1\uc18d\uc778\uc774\ubbc0\ub85c 10\ub144, \uc190\uc790\ub140\ub294 \ub300\uc2b5\uc0c1\uc18d\uc774 \uc544\ub2cc \ud55c \uc0c1\uc18d\uc778\uc774 \uc544\ub2c8\ubbc0\ub85c 5\ub144\uc785\ub2c8\ub2e4. \uae30\uac04\uc744 \ub118\uae30\uba74 \uac00\uc0b0\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc124\uacc4\uc758 \ubaa9\ud45c \uc2dc\uc810\uc740 \uc99d\uc5ec\uc790\uc758 \uc5f0\ub839\uc5d0\uc11c \uc5ed\uc0b0\ud574 \uc7a1\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc \uc774 \uae30\uac04 \uaddc\uc815\uc5d0\uc11c \ud1b5\uc9f8\ub85c \ubc97\uc5b4\ub098\ub294 \uc7ac\uc0b0\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc5d0 \ub530\ub978 \ucc3d\uc5c5\uc790\uae08 \uc99d\uc5ec\ud2b9\ub840\ub97c \ubc1b\uc740 \uc7ac\uc0b0\uc740 \uc99d\uc5ec\ubc1b\uc740 \ub0a0\ubd80\ud130 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uae4c\uc9c0\uc758 \uae30\uac04\uacfc \uad00\uacc4\uc5c6\uc774 \uc804\uc561 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \uac00\uc0b0\ub429\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c30\uc870\uc7585 \uc81c9\ud56d). \uac00\uc5c5\uc2b9\uacc4 \uc99d\uc5ec\ud2b9\ub840\ub97c \ubc1b\uc740 \uc8fc\uc2dd\ub4f1\ub3c4 \uac19\uc740 \uaddc\uc815\uc744 \uc900\uc6a9\ud569\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c30\uc870\uc7586 \uc81c5\ud56d). 10\ub144\uc744 \ub118\uae30\uba74 \uac00\uc0b0\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc6d0\uce59\uc774 \uc774 \ub450 \ud2b9\ub840\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ud2b9\ub840\ub97c \uc4f4 \uc7ac\uc0b0\uc740 10\ub144 \uc8fc\uae30 \uc124\uacc4\uc758 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub300\uc2e0 \uc774 \uc7ac\uc0b0\uc740 \ubc14\ub85c \ub2e4\uc74c\uc5d0\uc11c \ubcf4\ub294 \uc0c1\uc18d\uacf5\uc81c \ud55c\ub3c4 \uacc4\uc0b0\uc5d0\uc11c\ub294 \uac00\uc0b0\ud55c \uc99d\uc5ec\uc7ac\uc0b0\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c30\uc870\uc7585 \uc81c9\ud56d).<\/p>\n<h3>\uc0c1\uc18d\uacf5\uc81c \ud55c\ub3c4\uac00 \uc904\uc5b4\ub4e0\ub2e4<\/h3>\n<p>\uc0c1\uc18d\uacf5\uc81c\ub294 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \uac00\uc0b0\ub41c \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561(\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub97c \ubc1b\uc558\ub2e4\uba74 \uadf8 \uacf5\uc81c\uc561\uc744 \ube80 \uac00\uc561)\uc744 \ube80 \uae08\uc561\uc744 \ud55c\ub3c4\ub85c \ud569\ub2c8\ub2e4(\uc81c24\uc870 \uc81c3\ud638). \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc720\uc99d\ud55c \uac00\uc561\uacfc \uc0c1\uc18d\ud3ec\uae30\ub85c \ub2e4\uc74c \uc21c\uc704 \uc0c1\uc18d\uc778\uc774 \ubc1b\uc740 \uac00\uc561\ub3c4 \ud568\uaed8 \ube60\uc9d1\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c1\ud638\u00b7\uc81c2\ud638). \uc0ac\uc804\uc99d\uc5ec\ub97c \ub9ce\uc774 \ud574 \ub454 \uc0c1\ud0dc\uc5d0\uc11c 10\ub144 \uc548\uc5d0 \uc0c1\uc18d\uc774 \uc5f4\ub9ac\uba74, \uacfc\uc138\uac00\uc561\uc5d0 \ub2e4\uc2dc \ub4e4\uc5b4\uc624\uba74\uc11c \uacf5\uc81c \ud55c\ub3c4\uae4c\uc9c0 \ud568\uaed8 \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \ub2e4\ub9cc \uc81c3\ud638\uc758 \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561 \ucc28\uac10\uc740 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4(\uac19\uc740 \uc870 \ub2e8\uc11c).<\/p>\n<h3>\uc99d\uc5ec\uc138\ub97c \ud658\uae09\ud574 \uc8fc\uc9c0\ub294 \uc54a\ub294\ub2e4<\/h3>\n<p>\uac00\uc0b0\ub41c \uc99d\uc5ec\uc7ac\uc0b0\uc5d0 \ub300\ud574 \uc774\ubbf8 \ub0b8 \uc99d\uc5ec\uc138\ub294 \uc0c1\uc18d\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c28\uc870 \uc81c1\ud56d). \uadf8\ub7f0\ub370 \uc774 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4\uac00 \uc788\uace0, \ud55c\ub3c4\ub97c \ub118\ub294 \ubd80\ubd84\uc744 \ub3cc\ub824\uc8fc\ub294 \uaddc\uc815\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uc99d\uc5ec \uc2dc\uc810\uc5d0 \uc138\uae08\uc744 \ub0c8\ub294\ub370 \uc0c1\uc18d \uc815\uc0b0\uc5d0\uc11c \uc804\ubd80 \ubc18\uc601\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae30\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc99d\uc5ec\uc138\uc561\uacf5\uc81c\uc758 \ud55c\ub3c4\uc640 \ubc30\uc81c<\/h2>\n<p>\uacf5\uc81c\uc561\uc740 \ube44\uc728\ub85c \uc81c\ud55c\ub418\uace0, \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\uc774\uba74 \uacf5\uc81c \uc790\uccb4\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ube44\uc728 \ud55c\ub3c4\uc758 \uacc4\uc0b0<\/h3>\n<p>\uacf5\uc81c \ud55c\ub3c4\ub294 \uc0c1\uc18d\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0 \uac00\uc0b0\ud55c \uc99d\uc5ec\uc7ac\uc0b0\uc758 \uacfc\uc138\ud45c\uc900\uc774 \uc0c1\uc18d\uc7ac\uc0b0 \uacfc\uc138\ud45c\uc900\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc785\ub2c8\ub2e4(\uc81c28\uc870 \uc81c2\ud56d, \uc2dc\ud589\ub839 \uc81c20\uc870\uc7584). \uc0c1\uc18d\uc778\uc774 \ubc1b\uc740 \uc99d\uc5ec\uc7ac\uc0b0\uc774\uba74 \uadf8 \uc0c1\uc18d\uc778\uc774 \ubd80\ub2f4\ud560 \uc0c1\uc18d\uc138\uc561\uc744 \uae30\uc900\uc73c\ub85c \uac01\uc790 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc99d\uc5ec \ub2f9\uc2dc \uc138\uc728\uc774 \ub192\uc558\uace0 \uc0c1\uc18d \uc2dc\uc810\uc758 \uc2e4\ud6a8\uc138\uc728\uc774 \ub0ae\uc73c\uba74 \ucc28\uc561\uc774 \ub0a8\uace0, \uadf8 \ucc28\uc561\uc740 \ub3cc\ub824\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\uc81c\uac00 \ubc30\uc81c\ub418\ub294 \ub450 \uacbd\uc6b0<\/h3>\n<p>\uc99d\uc5ec\uc138 \ubd80\uacfc \uc81c\ucc99\uae30\uac04\uc774 \uc9c0\ub098 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uc640, \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\uc778 \uacbd\uc6b0\uc785\ub2c8\ub2e4(\uc81c28\uc870 \uc81c1\ud56d \ub2e8\uc11c). \ub4a4\uc758 \uacbd\uc6b0\ub294 \ub300\uac1c \ubc30\uc6b0\uc790\uacf5\uc81c\u00b7\uc77c\uad04\uacf5\uc81c\ub85c \uc0c1\uc18d\uc138\uac00 \uc0dd\uae30\uc9c0 \uc54a\ub294 \uad6c\uac04\uc774\uc9c0\ub9cc, \uc0c1\uc18d\uc138\uac00 \uc0dd\uae30\ub354\ub77c\ub3c4 \uc774\ubbf8 \ub0b8 \uc99d\uc5ec\uc138\ub294 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc18c\uaddc\ubaa8 \uc0c1\uc18d\uc774 \uc608\uc0c1\ub418\ub294\ub370 \ubbf8\ub9ac \uc99d\uc5ec\uc138\ub97c \ub0b4 \ub450\uba74 \uadf8 \uc138\uae08\uc774 \uc815\uc0b0\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc138\uc728\uc740 \uc0c1\uc18d\uc138\uc640 \uac19\ub2e4<\/h3>\n<p>\uc99d\uc5ec\uc138 \uc138\uc728\uc740 \ub530\ub85c \uc788\uc9c0 \uc54a\uace0 \uc81c26\uc870\uc758 \uc0c1\uc18d\uc138 \uc138\uc728\uc744 \uadf8\ub300\ub85c \uc501\ub2c8\ub2e4(\uc81c56\uc870). \uacfc\uc138\ud45c\uc900 1\uc5b5\uc6d0 \uc774\ud558 10%\uc5d0\uc11c \uc2dc\uc791\ud574 30\uc5b5\uc6d0 \ucd08\uacfc 50%\uae4c\uc9c0 \ub2e4\uc12f \uad6c\uac04\uc785\ub2c8\ub2e4. \uac19\uc740 \uc138\uc728\ud45c\ub97c \uc4f0\uae30 \ub54c\ubb38\uc5d0, \ub098\ub204\uc5b4 \uc99d\uc5ec\ud574 \ub0ae\uc740 \uad6c\uac04\uc744 \uc5ec\ub7ec \ubc88 \uc4f0\ub294 \uac83\uc774 \ud55c \ubc88\uc5d0 \uc0c1\uc18d\uc73c\ub85c \ub118\uae30\ub294 \uac83\ubcf4\ub2e4 \uc720\ub9ac\ud574\uc9c0\ub294 \uad6c\uc870\uac00 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud55c \ubc88\uc5d0 \uc0c1\uc18d<\/th>\n<th>10\ub144 \uc804 \uc0ac\uc804\uc99d\uc5ec \ud6c4 \uc0c1\uc18d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc804\uc81c<\/td>\n<td colspan=\"2\">\uc131\ub144 \uc790\ub140 1\uba85, \uc99d\uc5ec \uc774\ub825 \uc5c6\uc74c, \uc99d\uc5ec \uc2dc\uc810 \ud3c9\uac00\uc561 5\uc5b5\uc6d0\uc778 \ubd80\ub3d9\uc0b0\uc774 \uc0c1\uc18d \uc2dc\uc810\uc5d0 9\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \ub4e4\uc5b4\uac00\ub294 \uae08\uc561<\/td>\n<td>9\uc5b5\uc6d0<\/td>\n<td>\uac00\uc0b0 \uc5c6\uc74c(10\ub144 \uacbd\uacfc)<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec \ub2e8\uacc4 \uacfc\uc138\ud45c\uc900<\/td>\n<td>\uc5c6\uc74c<\/td>\n<td>5\uc5b5\uc6d0 \u2212 \uacf5\uc81c 5\ucc9c\ub9cc\uc6d0 = 4\uc5b5 5\ucc9c\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9 \uad6c\uac04<\/td>\n<td>\uc0c1\uc18d \ub2e8\uacc4\uc5d0\uc11c 9\uc5b5\uc6d0\uc774 \ud55c \ubc88\uc5d0 \ub4e4\uc5b4\uac10<\/td>\n<td>\uc99d\uc5ec 20% \uad6c\uac04 + \uc0c1\uc18d \ub2e8\uacc4\ub294 \ub098\uba38\uc9c0 \uc7ac\uc0b0\ub9cc<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uc2b9\ubd84 4\uc5b5\uc6d0<\/td>\n<td>\uc0c1\uc18d\uc138 \uacfc\uc138 \ub300\uc0c1<\/td>\n<td>\uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\uc138<\/td>\n<td>2.8%<\/td>\n<td>3.5%(\uc911\uacfc \ud574\ub2f9 \uc2dc \ub354 \ub192\uc74c)<\/td>\n<\/tr>\n<tr>\n<td>10\ub144\uc744 \ubabb \ub118\uae30\uba74<\/td>\n<td>\u2014<\/td>\n<td>5\uc5b5\uc6d0\uc774 \uacfc\uc138\uac00\uc561\uc5d0 \uac00\uc0b0, \uc0c1\uc18d\uacf5\uc81c \ud55c\ub3c4\ub294 4\uc5b5 5\ucc9c\ub9cc\uc6d0(\uac00\uc0b0\uc561\uc5d0\uc11c \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub97c \ube80 \uae08\uc561) \uac10\uc18c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud68c\ucc28\ub97c \ub298\ub9ac\ub294 \uac83\ubcf4\ub2e4 \uccab \ud68c\ucc28\ub97c \uc55e\ub2f9\uae30\ub294 \ud3b8\uc774 \ud07d\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \ubcf4\ub294 \ud615\ud0dc\uac00 \uae08\uc561\uc744 \uc5bc\ub9c8\ub85c \ud560\uc9c0\ubd80\ud130 \uc815\ud558\uace0 \uc2dc\uc810\uc744 \ub098\uc911\uc5d0 \ub9de\ucd94\ub294 \uc21c\uc11c\uc785\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uacf5\uc81c \uc794\uc561\uc774 \ub418\uc0b4\uc544\ub098\ub294 \uc2dc\uc810\ub3c4, \uc0c1\uc18d\uc138 \uac00\uc0b0\uc5d0\uc11c \ube60\uc9c0\ub294 \uc2dc\uc810\ub3c4 \ubaa8\ub450 \uc99d\uc5ec\uc77c\uc5d0\uc11c 10\ub144\uc744 \uc138\uae30 \ub54c\ubb38\uc5d0, \uccab \ud68c\ucc28\ub97c 1\ub144 \uc55e\ub2f9\uae30\uba74 \uadf8 \ub4a4\uc758 \ubaa8\ub4e0 \uc77c\uc815\uc774 \ud568\uaed8 \ub2f9\uaca8\uc9d1\ub2c8\ub2e4. \ub418\ub808 \uae08\uc561\uc744 \ud0a4\uc6b0\ub824\uace0 \uc2dc\uc810\uc744 \ubbf8\ub8e8\uba74 \ud68c\ucc28\uac00 \ud558\ub098 \uc904\uc5b4\ub4dc\ub294 \uacbd\uc6b0\uac00 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc138\ub300\ub97c \uac74\ub108\ub6f0\uba74 30%\uac00 \ubd99\ub294\uac00<\/h2>\n<p>\ubd99\uc2b5\ub2c8\ub2e4. \uc190\uc790\ub140\ucc98\ub7fc \uc790\ub140\uac00 \uc544\ub2cc \uc9c1\uacc4\ube44\uc18d\uc774\uba74\uc11c \ubbf8\uc131\ub144\uc790\uc778 \uc0ac\ub78c\uc5d0\uac8c 20\uc5b5\uc6d0\uc744 \ub118\uaca8 \uc99d\uc5ec\ud558\uba74 40%\ub85c \uc62c\ub77c\uac11\ub2c8\ub2e4.<\/p>\n<h3>\ud560\uc99d\uc758 \uc694\uac74<\/h3>\n<p>\uc218\uc99d\uc790\uac00 \uc99d\uc5ec\uc790\uc758 \uc790\ub140\uac00 \uc544\ub2cc \uc9c1\uacc4\ube44\uc18d\uc774\uba74 \uc0b0\ucd9c\uc138\uc561\uc5d0 30%\ub97c \uac00\uc0b0\ud569\ub2c8\ub2e4(\uc81c57\uc870 \uc81c1\ud56d). \uc138 \uac00\uc9c0 \uc870\uac74, \uc989 \uc790\ub140\uac00 \uc544\ub2cc \uc9c1\uacc4\ube44\uc18d\uc77c \uac83, \ubbf8\uc131\ub144\uc790\uc77c \uac83, \uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561\uc774 20\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud560 \uac83\uc744 \ubaa8\ub450 \uac16\ucd94\uba74 40%\uc785\ub2c8\ub2e4. 20\uc5b5\uc6d0 \ud310\uc815\uc5d0\ub294 \uc81c47\uc870 \uc81c2\ud56d\uc73c\ub85c \ud569\uc0b0\ub418\ub294 \uc885\uc804 \uc99d\uc5ec\ubd84\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ud560\uc99d\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0<\/h3>\n<p>\uc99d\uc5ec\uc790\uc758 \ucd5c\uadfc\uce5c\uc778 \uc9c1\uacc4\ube44\uc18d\uc774 \uc0ac\ub9dd\ud574 \uadf8 \uc0ac\ub9dd\uc790\uc758 \ucd5c\uadfc\uce5c \uc9c1\uacc4\ube44\uc18d\uc774 \uc99d\uc5ec\ubc1b\ub294 \uacbd\uc6b0\ub294 \ud560\uc99d\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c57\uc870 \uc81c1\ud56d \ub2e8\uc11c). \uc790\ub140\uac00 \uc774\ubbf8 \uc0ac\ub9dd\ud574 \uc190\uc790\ub140\uac00 \ubc1b\ub294 \uc0c1\ud669\uc774 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ud560\uc99d\uacfc \uacf5\uc81c\ub97c \ud568\uaed8 \ubcf8\ub2e4<\/h3>\n<p>\uc190\uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud558\uba74 \uc0c1\uc18d\uc138 \uac00\uc0b0 \uae30\uac04\uc774 10\ub144\uc774 \uc544\ub2c8\ub77c 5\ub144\uc774\ub77c\ub294 \uc774\uc810\uc774 \uc788\uc9c0\ub9cc, \ud560\uc99d 30%\uc640 \uc9c1\uacc4\uc874\uc18d \uacf5\uc81c\uc758 \ud1b5\ud569 \ud55c\ub3c4\uac00 \ub3d9\uc2dc\uc5d0 \uac78\ub9bd\ub2c8\ub2e4. \uc0c1\uc18d\uc774 \uac00\uae4c\uc6b4 \uc2dc\uc810\uc5d0\uc11c \uae30\uac04\uc744 \uc904\uc774\ub824\ub294 \ubaa9\uc801\uc774\ub77c\uba74 \uac80\ud1a0\ud560 \ub9cc\ud558\uace0, \uc2dc\uac04\uc774 \ucda9\ubd84\ud558\ub2e4\uba74 \uc790\ub140\ub97c \uac70\uce58\ub294 \ud3b8\uc774 \ub2e8\uc21c\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc73c\ub85c \ub3cc\ub824\ub3c4 \ud560\uc99d\uc740 \ub0a8\ub294\ub2e4<\/h3>\n<p>\uc99d\uc5ec \ub2e8\uacc4\uc758 \ud560\uc99d\uc744 \ud53c\ud558\ub824\uace0 \uc190\uc790\ub140 \uc99d\uc5ec\ub97c \uc811\uace0 \uc0c1\uc18d\uc73c\ub85c \ub118\uae30\ub294 \uac83\uc740 \ud574\ubc95\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0c1\uc18d \ub2e8\uacc4\uc5d0\ub3c4 \uac19\uc740 \ucde8\uc9c0\uc758 \ud560\uc99d\uc774 \uc788\uc5b4, \ud53c\uc0c1\uc18d\uc778\uc758 \uc790\ub140\uac00 \uc544\ub2cc \uc9c1\uacc4\ube44\uc18d\uc774 \uc0c1\uc18d\uc778\uc774\ub098 \uc218\uc720\uc790\uac00 \ub418\uba74 \uadf8\uac00 \ubc1b\uc740 \uc7ac\uc0b0\uc774 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\uc758 \uc0b0\ucd9c\uc138\uc561\uc5d0 30%\ub97c \uac00\uc0b0\ud569\ub2c8\ub2e4. \uadf8 \uc0ac\ub78c\uc774 \ubbf8\uc131\ub144\uc790\uc774\uba74\uc11c \ubc1b\uc740 \uc0c1\uc18d\uc7ac\uc0b0\uc774 20\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\uba74 40%\uc785\ub2c8\ub2e4(\uc81c27\uc870). \uc790\ub140\uac00 \uba3c\uc800 \uc0ac\ub9dd\ud574 \uc190\uc790\ub140\uac00 \ub300\uc2b5\uc0c1\uc18d\ud558\ub294 \uacbd\uc6b0\ub9cc \ud560\uc99d\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uac19\uc740 \uc870 \ub2e8\uc11c).<\/p>\n<h2>\uc815\ub9ac \u2014 10\ub144 \uc8fc\uae30 \uc124\uacc4\uc5d0\uc11c \ubb34\uc5c7\uc744 \uba3c\uc800 \uc815\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc2dc\uc810, \uc790\uc0b0, \uc218\uc99d\uc790\uc758 \uc21c\uc11c\uc785\ub2c8\ub2e4.<\/strong> \uae08\uc561\uc740 \uc774 \uc14b\uc774 \uc815\ud574\uc9c4 \ub4a4\uc5d0 \ub530\ub77c\uc635\ub2c8\ub2e4. \ud310\ub2e8\uc740 \ub2e4\uc74c \uae30\uc900\uc73c\ub85c \ub098\ub269\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_janyeo-sonja-2.png\" alt=\"\uc790\ub140\uc640 \uc190\uc790\ub140 \uc99d\uc5ec \ube44\uad50 \u2014 \uc0c1\uc18d\uc138 \uac00\uc0b0 \uae30\uac04 10\ub144 \ub300 5\ub144, \uc138\ub300\uc0dd\ub7b5 \ud560\uc99d \uc5c6\uc74c \ub300 30%, \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \uc9c1\uacc4\uc874\uc18d \ud1b5\ud2c0\uc5b4 5\ucc9c\ub9cc\uc6d0\uc73c\ub85c \ub3d9\uc77c. \ub2e4\ub9cc \uc218\uc99d\uc790\uac00 \ubbf8\uc131\ub144\uc790\uba74 \uacf5\uc81c\ub294 2\ucc9c\ub9cc\uc6d0\uc774\uace0, \uc790\ub140\uac00 \uba3c\uc800 \uc0ac\ub9dd\ud574 \uc190\uc790\ub140\uac00 \ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \uac00\uc0b0 \uae30\uac04\uc774 10\ub144\uc774\uace0 \ud560\uc99d\ub3c4 \uc5c6\ub2e4\" class=\"wp-image-6661\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_janyeo-sonja-2.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_janyeo-sonja-2-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_janyeo-sonja-2-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_janyeo-sonja-2-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc218\uc99d\uc790\uac00 \uc0c1\uc18d\uc778\uc778\uc9c0\uc5d0 \ub530\ub77c \uac00\uc0b0 \uae30\uac04\uc774, \uc138\ub300\ub97c \uac74\ub108\ub6f0\ub294\uc9c0\uc5d0 \ub530\ub77c \ud560\uc99d\uc774 \ub2ec\ub77c\uc9c4\ub2e4<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uacb0\uc815 \ud56d\ubaa9<\/th>\n<th>\uae30\uc900<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uccab \uc99d\uc5ec \uc2dc\uc810<\/td>\n<td>\uc99d\uc5ec\uc790 \uc5f0\ub839\uc5d0\uc11c \uc5ed\uc0b0\ud574 10\ub144\uc744 \ub118\uae38 \uc218 \uc788\ub294\uac00<\/td>\n<td>\uc81c13\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc0b0 \uc120\ud0dd<\/td>\n<td>\uc55e\uc73c\ub85c \uac00\uce58\uac00 \uc624\ub97c \uc790\uc0b0\uc744 \uba3c\uc800<\/td>\n<td>\uc81c60\uc870 \uc81c4\ud56d(\uc99d\uc5ec\uc77c \ud604\uc7ac\uc758 \uc2dc\uac00\ub85c \uac00\uc0b0)<\/td>\n<\/tr>\n<tr>\n<td>\uc218\uc99d\uc790 \uc120\ud0dd<\/td>\n<td>\uc790\ub140\ub294 10\ub144 \uac00\uc0b0\u00b7\ud560\uc99d \uc5c6\uc74c \/ \uc190\uc790\ub140\ub294 5\ub144 \uac00\uc0b0\u00b730% \ud560\uc99d<\/td>\n<td>\uc81c13\uc870 \uc81c1\ud56d, \uc81c57\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \uc794\uc561<\/td>\n<td>\uc9c1\uacc4\uc874\uc18d \uc804\uccb4\ub97c \ud1b5\ud2c0\uc5b4 \ud55c\ub3c4(5\ucc9c\ub9cc\uc6d0, \ubbf8\uc131\ub144\uc790 2\ucc9c\ub9cc\uc6d0)\uc5d0\uc11c 10\ub144 \ub0b4 \uc0ac\uc6a9\uc561\uc744 \ube80 \uae08\uc561<\/td>\n<td>\uc81c53\uc870 \uc81c2\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uc815\uc0b0 \uac00\ub2a5\uc131<\/td>\n<td>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0\uc744 \ub118\uc744 \uac83\uc73c\ub85c \ubcf4\uc774\ub294\uac00<\/td>\n<td>\uc81c28\uc870 \uc81c1\ud56d \ub2e8\uc11c<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0<\/td>\n<td>\uc99d\uc5ec\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4<\/td>\n<td>\uc81c68\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0\uc138\uc561\uacf5\uc81c<\/td>\n<td>\uae30\ud55c \ub0b4 \uc2e0\uace0\ud558\uba74 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c 3%\ub97c \uacf5\uc81c<\/td>\n<td>\uc81c69\uc870 \uc81c2\ud56d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc99d\uc5ec\uc790\uc758 \uc5f0\ub839\uc744 \ubcfc \ub54c 10\ub144\uc744 \ub118\uae38 \uc218 \uc788\ub2e4\uba74 \uac00\uce58\uac00 \uc624\ub97c \uc790\uc0b0\ubd80\ud130 \uba3c\uc800 \ub118\uae30\ub294 \uac83\uc774 \ucd1d\ubd80\ub2f4\uc5d0\uc11c \uc720\ub9ac\ud569\ub2c8\ub2e4. 10\ub144\uc744 \ub118\uae30\uae30 \uc5b4\ub824\uc6b4 \uc0c1\ud669\uc774\ub77c\uba74 \uc0ac\uc804\uc99d\uc5ec\uc758 \ud6a8\uacfc\uac00 \uac00\uc0b0\uc73c\ub85c \uc0c1\uc1c4\ub418\ubbc0\ub85c \uc0c1\uc18d \ub2e8\uacc4\uc758 \uacf5\uc81c \uc124\uacc4\ub97c \ud568\uaed8 \ub193\uace0 \ud310\ub2e8\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\ub85c \uc815\ub9ac\ub420 \uac83\uc73c\ub85c \ubcf4\uc774\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubbf8\ub9ac \ub0b8 \uc99d\uc5ec\uc138\uac00 \uc0c1\uc18d\uc138\uc5d0\uc11c \uacf5\uc81c\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \uc99d\uc5ec\ub97c \uc11c\ub450\ub974\uae30 \uc804\uc5d0 \ucd1d\uc7ac\uc0b0 \uaddc\ubaa8\ubd80\ud130 \ud655\uc778\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc2dc\uc810\uacfc \uc790\uc0b0\uc758 \uc21c\uc11c\ub294 \ud55c \ubc88 \uc815\ud558\uba74 \ub418\ub3cc\ub9ac\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ubcf4\uc720 \uc790\uc0b0\uacfc \uc5f0\ub839\uc744 \ud568\uaed8 \ub193\uace0 \ud68c\ucc28\ub97c \uc124\uacc4\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>10\ub144\uc774 \uc9c0\ub098\uba74 \uacf5\uc81c\ub97c \ub2e4\uc2dc \ubc1b\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc774\ubc88 \uc99d\uc5ec\uc77c\uc5d0\uc11c \uacfc\uac70 10\ub144 \uc548\uc5d0 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\ub9cc \ud569\uc0b0\ud558\ubbc0\ub85c, \uc9c1\uc804 \uc99d\uc5ec\ub85c\ubd80\ud130 10\ub144\uc774 \uc9c0\ub098\uba74 \uadf8 \uae08\uc561\uc740 \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4(\uc81c53\uc870). \ub2ec\ub825 \uc5f0\ub3c4\uac00 \uc544\ub2c8\ub77c \uc99d\uc5ec\uc77c \uae30\uc900\uc73c\ub85c \uc149\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc544\ubc84\uc9c0\uc640 \uc5b4\uba38\ub2c8\uc5d0\uac8c \uac01\uac01 5\ucc9c\ub9cc\uc6d0\uc529 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uacf5\uc81c\ub294 \uc9c1\uacc4\uc874\uc18d \uc804\uccb4\ub97c \ud1b5\ud2c0\uc5b4 5\ucc9c\ub9cc\uc6d0\uc774\uace0, \uc218\uc99d\uc790\uac00 \ubbf8\uc131\ub144\uc790\uba74 2\ucc9c\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uc81c47\uc870 \uc81c2\ud56d\uc774 \uc9c1\uacc4\uc874\uc18d\uacfc \uadf8 \ubc30\uc6b0\uc790\ub97c \ub3d9\uc77c\uc778\uc73c\ub85c \ubcf4\uc544 \uacfc\uc138\uac00\uc561\uc744 \ud569\uc0b0\ud558\ub294 \uac83\uacfc\ub294 \ubcc4\uac1c\uc758 \uaddc\uce59\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc870\ubd80\ubaa8\uc5d0\uac8c \ubc1b\uc73c\uba74 \uacf5\uc81c\uac00 \ub530\ub85c \uc0dd\uae41\ub2c8\uae4c?<\/summary>\n<p>\uc0dd\uae30\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uacfc\uc138\uac00\uc561 \ud569\uc0b0 \ub2e8\uc704\ub294 \ubd80\ubaa8\uc640 \uc870\ubd80\ubaa8\uac00 \ub098\ub258\uc9c0\ub9cc, \uc81c53\uc870 \uc81c2\ud638\uc758 5\ucc9c\ub9cc\uc6d0(\ubbf8\uc131\ub144 \uc190\uc790\ub140\uba74 2\ucc9c\ub9cc\uc6d0)\uc740 \uc9c1\uacc4\uc874\uc18d\uc744 \ud1b5\ud2c0\uc5b4 \uc801\uc6a9\ud558\ub294 \ud55c\ub3c4\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc138\ub300\uc0dd\ub7b5 \ud560\uc99d 30%\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc99d\uc5ec\ud55c \ub4a4 10\ub144 \uc548\uc5d0 \uc0c1\uc18d\uc774 \uc5f4\ub9ac\uba74 \uc190\ud574\uc785\ub2c8\uae4c?<\/summary>\n<p>\uc99d\uc5ec \ub2f9\uc2dc \ud3c9\uac00\uc561\uc73c\ub85c \uac00\uc0b0\ub418\ubbc0\ub85c \uadf8 \uc0ac\uc774\uc758 \uac00\uce58 \uc0c1\uc2b9\ubd84\uc740 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0\uc744 \ub118\uc73c\uba74 \uc0c1\uc18d\uacf5\uc81c \ud55c\ub3c4\uac00 \uc904\uace0(\uc81c24\uc870 \uc81c3\ud638\u00b7\ub2e8\uc11c), \ub0b8 \uc99d\uc5ec\uc138\uc758 \uacf5\uc81c\uc5d0 \ube44\uc728 \ud55c\ub3c4\uac00 \uc788\uc5b4(\uc81c28\uc870 \uc81c2\ud56d) \uc815\uc0b0\uc774 \uc644\uc804\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc0c1\uc18d\uc7ac\uc0b0\uc774 \ub9ce\uc9c0 \uc54a\uc544\ub3c4 \ubbf8\ub9ac \uc99d\uc5ec\ud558\ub294 \ud3b8\uc774 \ub0ab\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\uc774\uba74 \uc774\ubbf8 \ub0b8 \uc99d\uc5ec\uc138\ub97c \uc0c1\uc18d\uc138\uc5d0\uc11c \uacf5\uc81c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c28\uc870 \uc81c1\ud56d \ub2e8\uc11c). \ucd1d\uc7ac\uc0b0 \uaddc\ubaa8\ub97c \uba3c\uc800 \ud655\uc778\ud55c \ub4a4\uc5d0 \uc99d\uc5ec \uc5ec\ubd80\ub97c \uc815\ud558\ub294 \uc21c\uc11c\uac00 \ub9de\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc99d\uc5ec\uc138 \uc138\uc728\uc740 \uc0c1\uc18d\uc138\uc640 \ub2e4\ub985\ub2c8\uae4c?<\/summary>\n<p>\uac19\uc2b5\ub2c8\ub2e4. \uc81c56\uc870\uac00 \uc81c26\uc870\uc758 \uc0c1\uc18d\uc138 \uc138\uc728\uc744 \uadf8\ub300\ub85c \uc801\uc6a9\ud558\ub3c4\ub85d \ud558\uace0 \uc788\uc5b4 \uacfc\uc138\ud45c\uc900 1\uc5b5\uc6d0 \uc774\ud558 10%\ubd80\ud130 30\uc5b5\uc6d0 \ucd08\uacfc 50%\uae4c\uc9c0 \ub2e4\uc12f \uad6c\uac04\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubd80\ub3d9\uc0b0\uc744 \uc99d\uc5ec\ud558\uba74 \uc99d\uc5ec\uc138 \uc678\uc5d0 \uc5b4\ub5a4 \uc138\uae08\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\ubb34\uc0c1\ucde8\ub4dd\uc5d0 \ub300\ud55c \ucde8\ub4dd\uc138\uac00 \ud45c\uc900\uc138\uc728 3.5%\ub85c \ubd80\uacfc\ub418\uace0 \uacfc\uc138\ud45c\uc900\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc2dc\uac00\uc778\uc815\uc561\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c2\ud638, \uc81c10\uc870\uc7582). \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc758 \uc2dc\uac00\ud45c\uc900\uc561 3\uc5b5\uc6d0 \uc774\uc0c1 \uc8fc\ud0dd\uc740 \uc911\uacfc \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><strong>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00<\/strong><br \/>\n\u00b7 <a href=\"\/insights\/janyeo-bumo-jeungyeo-hando\/\">\uc790\ub140\uac00 \ubd80\ubaa8\uc5d0\uac8c \uc99d\uc5ec, \uacf5\uc81c \ud55c\ub3c4 5\ucc9c\ub9cc\uc6d0\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uac00<\/a><br \/>\n\u00b7 <a href=\"\/insights\/sangsokse-singo-gihan-sunseo\/\">\uc0c1\uc18d\uc138, 6\uac1c\uc6d4 \uc548\uc5d0 \ubabb \ub05d\ub0b4\ub294 \uc77c\uacfc 9\uac1c\uc6d4\uc774 \ub354 \uc788\ub294 \uc77c<\/a><br \/>\n\u00b7 <a href=\"\/insights\/budambu-jeungyeo-jeolse\/\">\ubd80\ub2f4\ubd80\uc99d\uc5ec, \uc99d\uc5ec\uc138 \uc904\uc774\ub294 \uad6c\uc870\uc640 \uc591\ub3c4\uc138 \ubcc0\uc218<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c13\uc870(\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561)\u00b7\uc81c24\uc870(\uacf5\uc81c \uc801\uc6a9\uc758 \ud55c\ub3c4)\u00b7\uc81c26\uc870(\uc0c1\uc18d\uc138 \uc138\uc728)\u00b7\uc81c27\uc870(\uc138\ub300\ub97c \uac74\ub108\ub6f4 \uc0c1\uc18d\uc5d0 \ub300\ud55c \ud560\uc99d\uacfc\uc138)\u00b7\uc81c28\uc870(\uc99d\uc5ec\uc138\uc561 \uacf5\uc81c)\u00b7\uc81c47\uc870(\uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561)\u00b7\uc81c53\uc870(\uc99d\uc5ec\uc7ac\uc0b0 \uacf5\uc81c)\u00b7\uc81c53\uc870\uc7582(\ud63c\uc778\u00b7\ucd9c\uc0b0 \uc99d\uc5ec\uc7ac\uc0b0 \uacf5\uc81c)\u00b7\uc81c56\uc870(\uc99d\uc5ec\uc138 \uc138\uc728)\u00b7\uc81c57\uc870(\uc9c1\uacc4\ube44\uc18d\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc758 \ud560\uc99d\uacfc\uc138)\u00b7\uc81c60\uc870(\ud3c9\uac00\uc758 \uc6d0\uce59 \ub4f1)\u00b7\uc81c68\uc870(\uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0)\u00b7\uc81c69\uc870(\uc2e0\uace0\uc138\uc561 \uacf5\uc81c) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c20\uc870\uc7584(\uc99d\uc5ec\uc138\uc561 \uacf5\uc81c)\u00b7\uc81c46\uc870(\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\uc758 \ubc29\ubc95\ub4f1)\u00b7\uc81c46\uc870\uc7583(\uc9c1\uacc4\ube44\uc18d\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc758 \ud560\uc99d\uacfc\uc138\uc561 \uacc4\uc0b0\ubc29\ubc95) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c30\uc870\uc7585(\ucc3d\uc5c5\uc790\uae08\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840)\u00b7\uc81c30\uc870\uc7586(\uac00\uc5c5\uc758 \uc2b9\uacc4\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582(\ubb34\uc0c1\ucde8\ub4dd\uc758 \uacbd\uc6b0 \uacfc\uc138\ud45c\uc900)\u00b7\uc81c11\uc870(\ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc758 \uc138\uc728)\u00b7\uc81c13\uc870\uc7582(\ubc95\uc778\uc758 \uc8fc\ud0dd \ucde8\ub4dd \ub4f1 \uc911\uacfc)\u00b7\uc81c151\uc870(\uc9c0\ubc29\uad50\uc721\uc138 \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc728) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<br \/>\n\u00b7 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870(\ube44\uacfc\uc138)\u00b7\uc81c5\uc870(\uacfc\uc138\ud45c\uc900\uacfc \uc138\uc728) \ubc0f \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870(\ube44\uacfc\uc138) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \ubd80\uce59(\ubc95\ub960 \uc81c20777\ud638, 2025-03-14) \uc81c4\uc870(\uc99d\uc5ec\uc7ac\uc0b0\uc758 \uacf5\uc81c\uc5d0 \uad00\ud55c \uacbd\uacfc\uc870\uce58) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-25)<\/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 2026-09-25<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 10\ub144\ub9c8\ub2e4 \uc0c8\ub85c \uc0dd\uae30\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc99d\uc5ec\ud560 \ub54c\ub9c8\ub2e4 \uadf8 \uc2dc\uc810\uc5d0\uc11c \uacfc\uac70 10\ub144\uc758 \uc0ac\uc6a9\uc561\uc744 \ube7c\uace0 \ub0a8\uc740 \uc794\uc561\uc744 \uc4f0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \ud55c\ub3c4\ub294 \ubc1b\ub294 \uc0ac\ub78c \uae30\uc900\uc774\uace0 \ud569\uc0b0\uc740 \uc8fc\ub294 \uc0ac\ub78c \uae30\uc900\uc774\ub77c\ub294 \uc810, \uc0c1\uc18d\uac1c\uc2dc \uc804 10\ub144 \uc774\ub0b4 \uc99d\uc5ec\uac00 \uc0c1\uc18d\uc138\uc5d0 \uac00\uc0b0\ub418\ub294 \ubc29\uc2dd\uae4c\uc9c0 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[345],"tags":[378,217,218,338],"class_list":["post-6341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance-gift","tag-378","tag-217","tag-218","tag-338"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-82.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":"\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 10\ub144\ub9c8\ub2e4 \uc0c8\ub85c \uc0dd\uae30\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc99d\uc5ec\ud560 \ub54c\ub9c8\ub2e4 \uadf8 \uc2dc\uc810\uc5d0\uc11c \uacfc\uac70 10\ub144\uc758 \uc0ac\uc6a9\uc561\uc744 \ube7c\uace0 \ub0a8\uc740 \uc794\uc561\uc744 \uc4f0\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \ud55c\ub3c4\ub294 \ubc1b\ub294 \uc0ac\ub78c \uae30\uc900\uc774\uace0 \ud569\uc0b0\uc740 \uc8fc\ub294 \uc0ac\ub78c \uae30\uc900\uc774\ub77c\ub294 \uc810, \uc0c1\uc18d\uac1c\uc2dc \uc804 10\ub144 \uc774\ub0b4 \uc99d\uc5ec\uac00 \uc0c1\uc18d\uc138\uc5d0 \uac00\uc0b0\ub418\ub294 \ubc29\uc2dd\uae4c\uc9c0 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6341","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=6341"}],"version-history":[{"count":11,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6341\/revisions"}],"predecessor-version":[{"id":6762,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6341\/revisions\/6762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/6653"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=6341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=6341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=6341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}