{"id":6348,"date":"2026-10-17T08:00:00","date_gmt":"2026-10-16T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6348"},"modified":"2026-10-18T07:45:44","modified_gmt":"2026-10-17T22:45:44","slug":"janyeo-jeungyeo-iwolgwase","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/janyeo-jeungyeo-iwolgwase\/","title":{"rendered":"\uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud55c \ub4a4 \uc591\ub3c4, \uc774\uc6d4\uacfc\uc138 10\ub144\uc758 \uae30\uc900"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud558\uace0 10\ub144\uc744 \uae30\ub2e4\ub9ac\uba74 \ub41c\ub2e4\uace0 \uc54c\ub824\uc838 \uc788\uc9c0\ub9cc, \uadf8 10\ub144\uc740 \uc591\ub3c4\uc77c\ubd80\ud130 \uac70\uafb8\ub85c \uc138\uc5b4, \uadf8 \uc548\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \ub0a0(\ub4f1\uae30\uc77c)\uc774 \ub4e4\uc5b4\uc624\ub294\uc9c0\ub85c \ud310\uc815\ud569\ub2c8\ub2e4.<\/strong> \uc18c\ub4dd\uc138\ubc95 \uc81c97\uc870\uc7582\ub294 \uc18c\uae09 10\ub144(\uc8fc\uc2dd\ub4f1\uc740 1\ub144) \uc774\ub0b4\uc5d0 \ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uc5d0\uac8c \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc744 \ud314\uba74, \ucde8\ub4dd\uac00\uc561\uc744 \uc99d\uc5ec\uc790\uac00 \ucde8\ub4dd\ud560 \ub2f9\uc2dc\uc758 \uae08\uc561\uc73c\ub85c \ub418\ub3cc\ub824 \uc591\ub3c4\ucc28\uc775\uc744 \uacc4\uc0b0\ud558\ub3c4\ub85d \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uba3c\uc800 \ud655\uc778\ud560 \uc138 \uac00\uc9c0<\/strong><\/p>\n<ul>\n<li>\ub300\uc0c1\uc740 \ubc30\uc6b0\uc790\ub9cc\uc774 \uc544\ub2c8\ub77c \uc9c1\uacc4\uc874\ube44\uc18d\uc744 \ud3ec\ud568\ud569\ub2c8\ub2e4. \ubd80\ubaa8\uac00 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud55c \ub4a4 \uc790\ub140\uac00 \ud30c\ub294 \uacbd\uc6b0\uac00 \uc815\uba74\uc73c\ub85c \ub4e4\uc5b4\uc635\ub2c8\ub2e4.<\/li>\n<li>\uae30\uac04 \uc694\uac74\uc740 \ubd80\ub3d9\uc0b0 \ub4f1\uc774 10\ub144, \uc8fc\uc2dd\ub4f1\uc740 1\ub144\uc785\ub2c8\ub2e4. \uc5f0\uc218\ub294 \ub4f1\uae30\ubd80\uc5d0 \uc801\ud78c \uc18c\uc720\uae30\uac04\uc73c\ub85c \uc149\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c3\ud56d).<\/li>\n<li>\ub0a9\ubd80\ud55c \uc99d\uc5ec\uc138\ub294 \ub3cc\ub824\ubc1b\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc591\ub3c4\ucc28\uc775 \uacc4\uc0b0\uc5d0\uc11c \ud544\uc694\uacbd\ube44\ub85c \ubc18\uc601\ub429\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c1\ud56d \uc81c3\ud638).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc801\uc6a9 \uc5ec\ubd80\ub97c \uac00\ub974\ub294 \ub0a0\uc9dc<\/strong><\/p>\n<ul>\n<li>2022\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc740 \uc591\ub3c4\uac00 2023\ub144 \uc774\ud6c4\uc5ec\ub3c4 \uc885\uc804 \uaddc\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4(\ubc95\ub960 \uc81c19196\ud638 \ubd80\uce59 \uc81c18\uc870). \u300c2023\ub144 \uc774\ud6c4 \uc591\ub3c4\ubd84\ubd80\ud130 10\ub144\u300d\uc740 \uc798\ubabb \uc77d\uc740 \uac83\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc758 \ubcf4\uc720\uae30\uac04\uc740 \uc99d\uc5ec\uc790\uac00 \uadf8 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 \uc149\ub2c8\ub2e4(\uc81c95\uc870 \uc81c4\ud56d \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 2026-09-26 \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 \ubd80\ub3d9\uc0b0\uc744 \uc99d\uc5ec\ud55c \ub4a4 \uc790\ub140 \uba85\uc758\ub85c \ub9e4\uac01\ud560 \uacc4\ud68d\uc744 \uc138\uc6b0\uace0 \uacc4\uc2e0 \uacbd\uc6b0<\/li>\n<li>\uc99d\uc5ec \uc2dc\uc810\uacfc \ub9e4\uac01 \uc2dc\uc810 \uc0ac\uc774\uc5d0 \uba87 \ub144\uc744 \ub450\uc5b4\uc57c \ud558\ub294\uc9c0 \ud310\ub2e8\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc774\ubbf8 \uc99d\uc5ec\ub97c \ub9c8\ucce4\uace0 \uc9c0\uae08 \ud314\uba74 \uc138\uae08\uc774 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uc9c0 \ud655\uc778\ud558\ub824\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uc790\ub140\uc5d0\uac8c \uba3c\uc800 \uc99d\uc5ec\ud55c \ub4a4 \uc790\ub140 \uba85\uc758\ub85c \ud30c\ub294 \ubc29\uc2dd\uc740 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uc904\uc774\ub824\ub294 \uc758\ub3c4\uc5d0\uc11c \uc790\uc8fc \uac80\ud1a0\ub429\ub2c8\ub2e4.<\/strong> \uc99d\uc5ec\ub85c \ucde8\ub4dd\uac00\uc561\uc774 \uc99d\uc5ec \ub2f9\uc2dc\uc758 \uc2dc\uac00\ub85c \uc62c\ub77c\uac00\uba74 \uc774\ud6c4 \ub9e4\uac01\uc5d0\uc11c \ub0a8\ub294 \ucc28\uc775\uc774 \uc791\uc544\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc18c\ub4dd\uc138\ubc95\uc740 \uc774 \uacbd\ub85c\ub97c \uc815\uba74\uc73c\ub85c \uaca8\ub0e5\ud574 \ucde8\ub4dd\uac00\uc561\uc744 \uc6d0\ub798\ub300\ub85c \ub418\ub3cc\ub9ac\ub294 \uaddc\uc815\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uac04\ub9cc \uc9c0\ub098\uba74 \ub41c\ub2e4\uace0 \ubcf4\uace0 \ub35c\ucee5 \uc99d\uc5ec\ub97c \ub9c8\uccd0 \ub450\uba74, \uadf8 \uae30\uac04\uc744 \uc5b4\ub290 \ub0a0\uc9dc\ubd80\ud130 \uc138\ub294\uc9c0\uc5d0\uc11c \uacc4\uc0b0\uc774 \uc5b4\uae0b\ub098\ub294 \ub9ac\uc2a4\ud06c\uac00 \ub0a8\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_chwideukgaaek-doedollim-v3.png\" alt=\"\uc774\uc6d4\uacfc\uc138 \uc801\uc6a9 \ud750\ub984 \u2014 \uc790\ub140 \uba85\uc758 \uc99d\uc5ec, \uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09 10\ub144 \uc774\ub0b4\uc778\uc9c0 \ud655\uc778(2023\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubd84, 2022\ub144\uae4c\uc9c0 \uc99d\uc5ec\ubd84\uc740 \uc885\uc804 5\ub144), \uc99d\uc5ec\uc790\uac00 \ucde8\ub4dd\ud560 \ub2f9\uc2dc \uae08\uc561\uc744 \ucde8\ub4dd\uac00\uc561\uc73c\ub85c \uacc4\uc0b0\" class=\"wp-image-6719\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_chwideukgaaek-doedollim-v3.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_chwideukgaaek-doedollim-v3-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_chwideukgaaek-doedollim-v3-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_chwideukgaaek-doedollim-v3-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ucde8\ub4dd\uac00\uc561\uacfc \ubcf4\uc720\uae30\uac04\uc774 \ubaa8\ub450 \uc99d\uc5ec\uc790 \uae30\uc900\uc73c\ub85c \ub3cc\uc544\uac04\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c97\uc870\uc7582, \uc81c95\uc870 \uc81c4\ud56d \ub2e8\uc11c)<\/figcaption><\/figure>\n<h2>\uc99d\uc5ec\ud558\uace0 10\ub144\uc744 \uae30\ub2e4\ub9ac\uba74 \ub418\ub294\uac00<\/h2>\n<p>\uae30\uac04 \uc694\uac74\uc740 \ub9de\uc9c0\ub9cc, \ub300\uc0c1\uacfc \uc790\uc0b0 \uc885\ub958\uc5d0 \ub530\ub77c \uc148\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ub300\uc0c1\uc740 \ubc30\uc6b0\uc790\uc5d0 \ud55c\uc815\ub418\uc9c0 \uc54a\ub294\ub2e4<\/h3>\n<p>\uc81c97\uc870\uc7582 \uc81c1\ud56d\uc740 \u300c\uadf8 \ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\u300d\uc774\ub77c\uace0 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790 \uc99d\uc5ec\ub9cc \uaddc\uc81c\ud55c\ub2e4\uace0 \uc54c\uace0 \uacc4\uc2e0 \ubd84\uc774 \uc801\uc9c0 \uc54a\uc73c\ub098, \ubd80\ubaa8\uc640 \uc790\ub140 \uc0ac\uc774\uc758 \uc99d\uc5ec\ub3c4 \uac19\uc740 \uc870\ubb38\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ubc30\uc6b0\uc790\ub294 \uc591\ub3c4 \ub2f9\uc2dc \ud63c\uc778\uad00\uacc4\uac00 \uc18c\uba78\ud55c \uacbd\uc6b0\uae4c\uc9c0 \ud3ec\ud568\ud558\ub418 \uc0ac\ub9dd\uc73c\ub85c \uc18c\uba78\ud55c \uacbd\uc6b0\ub294 \uc81c\uc678\ud558\uace0, \uc9c1\uacc4\uc874\ube44\uc18d\uc740 \uc591\ub3c4 \ub2f9\uc2dc \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc790\uc0b0\uc5d0 \ub530\ub77c 10\ub144\uacfc 1\ub144\uc73c\ub85c \ub098\ub25c\ub2e4<\/h3>\n<p>\ud1a0\uc9c0\u00b7\uac74\ubb3c \ub4f1 \uc81c94\uc870 \uc81c1\ud56d \uc81c1\ud638 \uc790\uc0b0\uc740 10\ub144\uc774\uc9c0\ub9cc, \uac19\uc740 \ud56d \uc81c3\ud638\uc758 \uc8fc\uc2dd\ub4f1\uc740 1\ub144\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc2dc\ud589\ub839\uc774 \ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\ud560 \uc218 \uc788\ub294 \uad8c\ub9ac(\uc81c94\uc870 \uc81c1\ud56d \uc81c2\ud638 \uac00\ubaa9)\uc640 \uc2dc\uc124\ubb3c \uc774\uc6a9\uad8c\u00b7\ud68c\uc6d0\uad8c(\uc81c94\uc870 \uc81c1\ud56d \uc81c4\ud638 \ub098\ubaa9)\uc744 \ub300\uc0c1\uc73c\ub85c \ub354 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c163\uc870\uc7582 \uc81c1\ud56d). \uac19\uc740 \uc790\ub140 \uc99d\uc5ec\ub77c\ub3c4 \ubb34\uc5c7\uc744 \ub118\uacbc\ub294\uc9c0\uc5d0 \ub530\ub77c \uae30\ub2e4\ub824\uc57c \ud558\ub294 \uae30\uac04\uc774 \uc5f4 \ubc30 \ucc28\uc774\uac00 \ub0a9\ub2c8\ub2e4.<\/p>\n<h3>\uc5f0\uc218\ub294 \ub4f1\uae30\ubd80\ub85c \uc13c\ub2e4<\/h3>\n<p>\uae30\uac04\uc744 \uacc4\uc0b0\ud560 \ub54c\ub294 \ub4f1\uae30\ubd80\uc5d0 \uae30\uc7ac\ub41c \uc18c\uc720\uae30\uac04\uc5d0 \ub530\ub985\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c3\ud56d). \uc99d\uc5ec\uacc4\uc57d\uc11c \ub0a0\uc9dc\ub098 \uc794\uae08\uc77c\uc774 \uc544\ub2c8\ub77c \ub4f1\uae30 \uae30\ub85d\uc774 \uae30\uc900\uc774\ubbc0\ub85c, \ub4f1\uae30\ub97c \ub2a6\uac8c \ub118\uae34 \uacbd\uc6b0 \uc99d\uc5ec\ubc1b\uc740 \ub0a0\ub3c4 \uadf8\ub9cc\ud07c \ub2a6\uac8c \uc7a1\ud600, 10\ub144\uc774 \ub05d\ub098\ub294 \uc2dc\uc810\uc774 \uc608\uc0c1\ubcf4\ub2e4 \ub4a4\ub85c \ubc00\ub9bd\ub2c8\ub2e4. \ub9e4\uac01 \uc77c\uc815\uc744 \uc7a1\uae30 \uc804\uc5d0 \ub4f1\uae30\uc0ac\ud56d\uc99d\uba85\uc11c\ub85c \uc18c\uc720\uad8c\uc774\uc804 \ub4f1\uae30\uc77c\uc744 \uba3c\uc800 \ud655\uc778\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc18c\ub4dd\uc138\ubc95 \uc81c97\uc870\uc7582<\/strong> \u2014 \uc591\ub3c4\uc18c\ub4dd\uc758 \ud544\uc694\uacbd\ube44 \uacc4\uc0b0 \ud2b9\ub840<\/summary>\n<p>\u2460 \uac70\uc8fc\uc790\uac00 \uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09\ud558\uc5ec 10\ub144(\uc81c94\uc870\uc81c1\ud56d\uc81c3\ud638\uc5d0 \ub530\ub978 \uc790\uc0b0\uc758 \uacbd\uc6b0\uc5d0\ub294 1\ub144) \uc774\ub0b4\uc5d0 \uadf8 \ubc30\uc6b0\uc790(\uc591\ub3c4 \ub2f9\uc2dc \ud63c\uc778\uad00\uacc4\uac00 \uc18c\uba78\ub41c \uacbd\uc6b0\ub97c \ud3ec\ud568\ud558\ub418, \uc0ac\ub9dd\uc73c\ub85c \ud63c\uc778\uad00\uacc4\uac00 \uc18c\uba78\ub41c \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4. \uc774\ud558 \uc774 \ud56d\uc5d0\uc11c \uac19\ub2e4) \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d(\uc591\ub3c4 \ub2f9\uc2dc \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4. \uc774\ud558 \uc774 \ud56d\uc5d0\uc11c \uac19\ub2e4)\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ubc1b\uc740 \uc81c94\uc870\uc81c1\ud56d\uc81c1\ud638 \ubc0f \uc81c3\ud638\uc5d0 \ub530\ub978 \uc790\uc0b0\uc774\ub098 \uadf8 \ubc16\uc5d0 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc790\uc0b0\uc758 \uc591\ub3c4\ucc28\uc775\uc744 \uacc4\uc0b0\ud560 \ub54c \uc591\ub3c4\uac00\uc561\uc5d0\uc11c \uacf5\uc81c\ud560 \ud544\uc694\uacbd\ube44\ub294 \uc81c97\uc870\uc81c2\ud56d\uc5d0 \ub530\ub974\ub418, \ub2e4\uc74c \uac01 \ud638\uc758 \uae30\uc900\uc744 \uc801\uc6a9\ud55c\ub2e4.<\/p>\n<p>1. \ucde8\ub4dd\uac00\uc561\uc740 \uac70\uc8fc\uc790\uc758 \ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \ud574\ub2f9 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud560 \ub2f9\uc2dc\uc758 \uc81c97\uc870\uc81c1\ud56d\uc81c1\ud638\uc5d0 \ub530\ub978 \uae08\uc561\uc73c\ub85c \ud55c\ub2e4.<\/p>\n<p>2. \uc81c97\uc870\uc81c1\ud56d\uc81c2\ud638\uc5d0 \ub530\ub978 \ud544\uc694\uacbd\ube44\uc5d0\ub294 \uac70\uc8fc\uc790\uc758 \ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \ub300\ud558\uc5ec \uc9c0\ucd9c\ud55c \uac19\uc740 \ud638\uc5d0 \ub530\ub978 \uae08\uc561\uc744 \ud3ec\ud568\ud55c\ub2e4.<\/p>\n<p>3. \uac70\uc8fc\uc790\uac00 \ud574\ub2f9 \uc790\uc0b0\uc5d0 \ub300\ud558\uc5ec \ub0a9\ubd80\ud558\uc600\uac70\ub098 \ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138 \uc0c1\ub2f9\uc561\uc774 \uc788\ub294 \uacbd\uc6b0 \ud544\uc694\uacbd\ube44\uc5d0 \uc0b0\uc785\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>10\ub144\uc758 \uae30\uc900\uc740 \uc99d\uc5ec \uc2dc\uc810\uc778\uac00 \uc591\ub3c4 \uc2dc\uc810\uc778\uac00<\/h2>\n<p>\uc870\ubb38 \ubcf8\ubb38\uc740 \uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09\ud558\uc9c0\ub9cc, \uac1c\uc815 \uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc815\ud558\ub294 \uae30\uc900\uc740 \uc99d\uc5ec \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ubcf8\ubb38\uc758 \uc18c\uae09\uacfc \ubd80\uce59\uc758 \uc801\uc6a9 \uae30\uc900\uc740 \ub2e4\ub974\ub2e4<\/h3>\n<p>\uc81c97\uc870\uc7582 \uc81c1\ud56d\uc740 \u300c\uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09\ud558\uc5ec 10\ub144 \uc774\ub0b4\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\u300d\uc774\ub77c\uace0 \ud558\ubbc0\ub85c, \uacc4\uc0b0 \uc790\uccb4\ub294 \uc591\ub3c4\uc77c\uc5d0\uc11c \uac70\uc2ac\ub7ec \uc62c\ub77c\uac11\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc774 \uae30\uac04\uc774 5\ub144\uc5d0\uc11c 10\ub144\uc73c\ub85c \ub298\uc5b4\ub09c \uac83\uc740 2022\ub144 12\uc6d4 31\uc77c \ubc95\ub960 \uc81c19196\ud638 \uac1c\uc815\uc774\uace0, \uadf8 \ubd80\uce59 \uc81c18\uc870\ub294 \u300c\uc774 \ubc95 \uc2dc\ud589 \uc804\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc744 \uc774 \ubc95 \uc2dc\ud589 \uc774\ud6c4 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\uc758 \ud544\uc694\uacbd\ube44 \uacc4\uc0b0\uc5d0 \uad00\ud558\uc5ec\ub294 \uc885\uc804\uc758 \uaddc\uc815\uc5d0 \ub530\ub978\ub2e4\u300d\uace0 \uc815\ud588\uc2b5\ub2c8\ub2e4. \uc801\uc6a9\ub840\uac00 \uc544\ub2c8\ub77c \uacbd\uacfc\uc870\uce58\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc99d\uc5ec\ubc1b\uc740 \ub0a0\uc774 \uc5b4\ub290 \ud574\uc778\uc9c0\ubd80\ud130 \ud655\uc778\ud55c\ub2e4<\/h3>\n<p>\ub530\ub77c\uc11c 2022\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc740 2023\ub144 \uc774\ud6c4\uc5d0 \ud314\ub354\ub77c\ub3c4 \uc885\uc804 \uae30\uac04\uc774 \uc801\uc6a9\ub418\uace0, 2023\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\ubd80\ud130 10\ub144\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \ubcf4\ub294 \uc624\ud574\uac00 \u300c2023\ub144\ubd80\ud130\ub294 \ubb34\uc870\uac74 10\ub144\u300d\uc774\ub77c\ub294 \uac83\uc778\ub370, \ub418\ub808 \uc624\ub798\uc804\uc5d0 \uc99d\uc5ec\ub97c \ub9c8\uce5c \ubd84\uc5d0\uac8c\ub294 \uc9e7\uc740 \uae30\uac04\uc774 \ub0a8\uc544 \uc788\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc8fc\uc2dd\ub4f1\uc758 1\ub144\uacfc \uc0ac\ub9dd \uc81c\uc678 \uaddc\uc815\ub3c4 \uae30\uc900\ucd95\uc774 \ub2e4\ub974\ub2e4<\/h3>\n<p>\uc8fc\uc2dd\ub4f1\uc744 \ub300\uc0c1\uc5d0 \ub123\uace0 1\ub144\uc73c\ub85c \uc815\ud55c 2024\ub144 12\uc6d4 31\uc77c \ubc95\ub960 \uc81c20615\ud638 \uac1c\uc815\uc740 \uadf8 \uc774\ud6c4 \uc99d\uc5ec\ubc1b\ub294 \uc790\uc0b0\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubc18\uba74 \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \uc591\ub3c4 \ub2f9\uc2dc \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ub97c \uc81c\uc678\ud55c 2025\ub144 12\uc6d4 23\uc77c \ubc95\ub960 \uc81c21221\ud638 \uac1c\uc815\uc740 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc591\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uac1c\uc815\ub9c8\ub2e4 \uae30\uc900\uc774 \uc99d\uc5ec\uc77c\uacfc \uc591\ub3c4\uc77c\ub85c \ub098\ub258\ubbc0\ub85c, \uc5b4\ub290 \uc870\ud56d\uc744 \ub530\uc9c0\ub294\uc9c0\uc5d0 \ub530\ub77c \ud655\uc778\ud560 \ub0a0\uc9dc\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uac1c\uc815<\/th>\n<th>\ubc14\ub010 \ub0b4\uc6a9<\/th>\n<th>\uc801\uc6a9 \uae30\uc900<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2022-12-31 \ubc95\ub960 \uc81c19196\ud638<\/td>\n<td>\uae30\uac04 5\ub144 \u2192 10\ub144<\/td>\n<td>\uc99d\uc5ec\ubc1b\uc740 \ub0a0(2023-01-01 \uc774\ud6c4 \uc99d\uc5ec\ubd84)<\/td>\n<\/tr>\n<tr>\n<td>2023-12-31 \ubc95\ub960 \uc81c19933\ud638<\/td>\n<td>\uc81c1\ud56d \uac01 \ud638 \uad6c\uc870 \uac1c\ud3b8<\/td>\n<td>\uc591\ub3c4\uc77c<\/td>\n<\/tr>\n<tr>\n<td>2024-12-31 \ubc95\ub960 \uc81c20615\ud638<\/td>\n<td>\uc8fc\uc2dd\ub4f1 \ucd94\uac00, \uae30\uac04 1\ub144<\/td>\n<td>\uc99d\uc5ec\ubc1b\uc740 \ub0a0(2025-01-01 \uc774\ud6c4 \uc99d\uc5ec\ubd84)<\/td>\n<\/tr>\n<tr>\n<td>2025-12-23 \ubc95\ub960 \uc81c21221\ud638<\/td>\n<td>\uc9c1\uacc4\uc874\ube44\uc18d \uc0ac\ub9dd \uc2dc \uc81c\uc678<\/td>\n<td>\uc591\ub3c4\uc77c(2026-01-01 \uc774\ud6c4 \uc591\ub3c4\ubd84)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\ucde8\ub4dd\uac00\uc561\uc774 \ub418\ub3cc\uc544\uac00\uba74 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p>\uc99d\uc5ec\ub85c \uc62c\ub824 \ub454 \ucde8\ub4dd\uac00\uc561\uc774 \ubb34\ud6a8\uac00 \ub418\uace0, \ubcf4\uc720\uae30\uac04 \uacc4\uc0b0\uc758 \uc2dc\uc791\uc810\ub3c4 \uc55e\ub2f9\uaca8\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uac00\uc561\uc740 \uc99d\uc5ec\uc790\uac00 \uc0b0 \uac12\uc73c\ub85c \ub3cc\uc544\uac04\ub2e4<\/h3>\n<p>\ucde8\ub4dd\uac00\uc561\uc740 \uc99d\uc5ec\uc790\uac00 \uadf8 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud560 \ub2f9\uc2dc\uc758 \uc81c97\uc870 \uc81c1\ud56d \uc81c1\ud638 \uae08\uc561\uc774 \ub429\ub2c8\ub2e4. \ubd80\ubaa8\uac00 \uc624\ub798\uc804\uc5d0 \ub0ae\uc740 \uac12\uc73c\ub85c \uc0b0 \ubd80\ub3d9\uc0b0\uc744 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud588\ub2e4\uba74, \uc790\ub140\uac00 \ud314 \ub54c\uc758 \uc591\ub3c4\ucc28\uc775\uc740 \ubd80\ubaa8\uc758 \ucde8\ub4dd\uac00\uc561\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c \uc99d\uc5ec\uac00 \uc5c6\uc5c8\ub358 \uacbd\uc6b0\uc640 \uac19\uc544\uc9d1\ub2c8\ub2e4. \uc99d\uc5ec \ub2f9\uc2dc \ud3c9\uac00\uc561\uc73c\ub85c \ucde8\ub4dd\uac00\uc561\uc774 \uc62c\ub77c\uac00\ub9ac\ub77c\ub294 \uae30\ub300\uac00 \uc131\ub9bd\ud558\uc9c0 \uc54a\ub294 \uc9c0\uc810\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc99d\uc5ec\uc790\uac00 \uc4f4 \uc790\ubcf8\uc801\uc9c0\ucd9c\uc561\ub3c4 \ud544\uc694\uacbd\ube44\uc5d0 \ub4e4\uc5b4\uac04\ub2e4<\/h3>\n<p>\ucde8\ub4dd\uac00\uc561\ub9cc \ub418\ub3cc\uc544\uac00\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uc99d\uc5ec\uc790\uac00 \uadf8 \uc790\uc0b0\uc5d0 \uc9c0\ucd9c\ud55c \uc81c97\uc870 \uc81c1\ud56d \uc81c2\ud638\uc758 \uae08\uc561\ub3c4 \ud544\uc694\uacbd\ube44\ub85c \uc778\uc815\ub429\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c1\ud56d \uc81c2\ud638). \ubd80\ubaa8\uac00 \ubcf4\uc720 \uae30\uac04\uc5d0 \uc9c0\ucd9c\ud55c \uac1c\ub7c9\ube44\ub098 \uc790\ubcf8\uc801\uc9c0\ucd9c\uc774 \uc788\ub2e4\uba74 \uc99d\ube59\uc744 \ud655\ubcf4\ud574 \ub450\uc154\uc57c \ud569\ub2c8\ub2e4. \uc99d\uc5ec\ubc1b\uc740 \uc790\ub140 \ucabd \uc790\ub8cc\ub9cc \uc815\ub9ac\ud574\uc11c\ub294 \uc778\uc815\ubc1b\uc744 \uae08\uc561\uc744 \ub0a8\uae30\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc758 \uc2dc\uc791\uc810\uc740 \uc99d\uc5ec\uc790 \ucde8\ub4dd\uc77c\uc774\ub2e4<\/h3>\n<p>\uc81c95\uc870 \uc81c4\ud56d \ub2e8\uc11c\ub294 \uc81c97\uc870\uc7582 \uc81c1\ud56d\uc774 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0 \ubcf4\uc720\uae30\uac04\uc744 \uc99d\uc5ec\ud55c \ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \uadf8 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 \uae30\uc0b0\ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \ucde8\ub4dd\uac00\uc561\uc774 \ubd88\ub9ac\ud558\uac8c \ub418\ub3cc\uc544\uac00\ub294 \ub300\uc2e0 \ubcf4\uc720\uae30\uac04\uc740 \uae38\uac8c \uc778\uc815\ub418\ubbc0\ub85c, \uc774 \ubd80\ubd84\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \uc720\ub9ac\ud558\uac8c \uc791\uc6a9\ud569\ub2c8\ub2e4. \ubd80\ubaa8\uc758 \ubcf4\uc720\uae30\uac04\uc774 \uae38\uc5c8\ub2e4\uba74 \uacf5\uc81c\uc728\uc774 \ub192\uc544\uc838 \uc138\ubd80\ub2f4 \uc99d\uac00\ubd84\uc744 \uc77c\ubd80 \uc0c1\uc1c4\ud569\ub2c8\ub2e4. \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc591\ub3c4\uc18c\ub4dd\uae08\uc561\uc5d0\uc11c \uc5f0 250\ub9cc\uc6d0\uc758 \uae30\ubcf8\uacf5\uc81c\ub97c \ube80 \uacfc\uc138\ud45c\uc900\uc5d0 \uc138\uc728\uc744 \uc801\uc6a9\ud574 \uacc4\uc0b0\ud558\uba70, \uc774 \uad6c\uc870 \uc790\uccb4\ub294 \uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\uc5b4\ub3c4 \ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c103\uc870 \uc81c1\ud56d).<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc99d\uc5ec\uc138\uc640 \ucde8\ub4dd\uc138\ub294 \uadf8\ub300\ub85c \ubd80\ub2f4\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub41c\ub2e4\uace0 \ud574\uc11c \uc99d\uc5ec \uc790\uccb4\uac00 \uc5c6\ub358 \uc77c\uc774 \ub418\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ub140\ub294 \uc99d\uc5ec \ub2e8\uacc4\uc5d0\uc11c \uc99d\uc5ec\uc138\ub97c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud558\uace0, \ubb34\uc0c1\ucde8\ub4dd\uc5d0 \ub530\ub978 \ucde8\ub4dd\uc138\ub3c4 \ubd80\ub2f4\ud569\ub2c8\ub2e4. \uac1c\uc778 \uac04 \ubb34\uc0c1\ucde8\ub4dd\uc5d0 \uc801\uc6a9\ub418\ub294 \ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138 \ud45c\uc900\uc138\uc728\uc740 1\ucc9c\ubd84\uc758 35(3.5%)\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c2\ud638). \uacfc\uc138\ud45c\uc900\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc2dc\uac00\uc778\uc815\uc561\uc785\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c10\uc870\uc7582 \uc81c1\ud56d). \ub2e4\ub9cc \uc2dc\uac00\ud45c\uc900\uc561\uc774 1\uc5b5\uc6d0 \uc774\ud558\uc778 \ubd80\ub3d9\uc0b0 \ub4f1\uc744 \ubb34\uc0c1\ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc2dc\uac00\uc778\uc815\uc561\uacfc \uc2dc\uac00\ud45c\uc900\uc561 \uc911 \ub0a9\uc138\uc790\uac00 \uc815\ud558\ub294 \uac00\uc561\uc744 \uacfc\uc138\ud45c\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c10\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c14\uc870\uc7582). \uc591\ub3c4 \ub2e8\uacc4\uc5d0\uc11c \uc808\uac10\ub418\uc9c0 \uc54a\ub294\ub370 \uc99d\uc5ec \ub2e8\uacc4\uc758 \ube44\uc6a9\uc740 \uc774\ubbf8 \uc9c0\ucd9c\ub41c \uc0c1\ud0dc\uac00 \ub418\ubbc0\ub85c, \ucd1d\ubd80\ub2f4\uc774 \uc99d\uc5ec\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ubcf4\ub2e4 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc138 \uac00\uc9c0 \uacbd\uc6b0<\/h2>\n<p>\uc81c97\uc870\uc7582 \uc81c2\ud56d\uc774 \ubc30\uc81c \uc0ac\uc720\ub97c \uc9c1\uc811 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc218\uc6a9\ub41c \uacbd\uc6b0<\/h3>\n<p>\uc0ac\uc5c5\uc778\uc815\uace0\uc2dc\uc77c\ubd80\ud130 \uc18c\uae09\ud574 2\ub144 \uc774\uc804\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc73c\ub85c\uc11c \uacf5\uc775\uc0ac\uc5c5\uc744 \uc704\ud55c \ud1a0\uc9c0 \ub4f1\uc758 \ucde8\ub4dd \ubc0f \ubcf4\uc0c1\uc5d0 \uad00\ud55c \ubc95\ub960 \ub4f1\uc5d0 \ub530\ub77c \ud611\uc758\ub9e4\uc218\ub418\uac70\ub098 \uc218\uc6a9\ub41c \uacbd\uc6b0\uc5d0\ub294 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c2\ud56d \uc81c1\ud638). \uc99d\uc5ec \uc2dc\uc810\uc774 \uc0ac\uc5c5\uc778\uc815\uace0\uc2dc\uc77c\ubcf4\ub2e4 \ucda9\ubd84\ud788 \uc55e\uc11c \uc788\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc870\uac74\uc774 \ubd99\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138\uc5d0 \ud574\ub2f9\ud558\uac8c \ub418\ub294 \uacbd\uc6b0<\/h3>\n<p>\uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud558\uba74 \uc81c89\uc870 \uc81c1\ud56d \uc81c3\ud638 \uac01 \ubaa9\uc758 \uc8fc\ud0dd \uc591\ub3c4\uc5d0 \ud574\ub2f9\ud558\uac8c \ub418\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c2\ud56d \uc81c2\ud638). \ube44\uacfc\uc138 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uace0\uac00\uc8fc\ud0dd\ub3c4 \uc5ec\uae30\uc5d0 \ud3ec\ud568\ud574 \ud310\ub2e8\ud569\ub2c8\ub2e4. \ubcf4\uc720\uae30\uac04\uc774 \uc99d\uc5ec\uc790 \ucde8\ub4dd\uc77c\ubd80\ud130 \uacc4\uc0b0\ub418\uc5b4 \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud558\uac8c \ub418\ub294 \ud615\ud0dc\uac00 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \uc774\ub807\uac8c \uc774\uc6d4\uacfc\uc138\uac00 \ubc30\uc81c\ub418\uba74 \ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\ub77c\ub3c4 \uc81c101\uc870 \uc81c2\ud56d\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\ub294\uc9c0\ub97c \uc774\uc5b4\uc11c \ub530\uc838\uc57c \ud569\ub2c8\ub2e4(\uc544\ub798 \u300c\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0 \ubd80\uc778\uacfc\uc758 \uc21c\uc11c\u300d).<\/p>\n<h3>\uc138\uc561\uc744 \ube44\uad50\ud574 \ub354 \uc801\uc740 \uacbd\uc6b0<\/h3>\n<p>\uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud574 \uacc4\uc0b0\ud55c \uc591\ub3c4\uc18c\ub4dd \uacb0\uc815\uc138\uc561\uc774 \uc801\uc6a9\ud558\uc9c0 \uc54a\uace0 \uacc4\uc0b0\ud55c \uc138\uc561\ubcf4\ub2e4 \uc801\uc740 \uacbd\uc6b0\uc5d0\ub294 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c2\ud56d \uc81c3\ud638). \uaddc\uc815\uc758 \ubaa9\uc801\uc774 \uc870\uc138\ubd80\ub2f4\uc744 \uc904\uc774\ub294 \uc6b0\ud68c\ub97c \ub9c9\ub294 \ub370 \uc788\uc73c\ubbc0\ub85c, \uacb0\uacfc\uc801\uc73c\ub85c \uc138\uc561\uc774 \uc904\uc5b4\ub4dc\ub294 \ubc29\ud5a5\uc774\uba74 \ubc1c\ub3d9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e4\ubb34\uc5d0\uc11c\ub294 \ub450 \uac00\uc9c0 \ubc29\uc2dd\uc73c\ub85c \uac01\uac01 \uacc4\uc0b0\ud574 \ube44\uad50\ud558\ub294 \uc808\ucc28\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc774\uc6d4\uacfc\uc138(\uc81c97\uc870\uc7582)<\/th>\n<th>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0 \ubd80\uc778(\uc81c101\uc870 \uc81c2\ud56d)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub300\uc0c1\uc790<\/td>\n<td>\ubc30\uc6b0\uc790 \ub610\ub294 \uc9c1\uacc4\uc874\ube44\uc18d<\/td>\n<td>\uadf8 \ubc16\uc758 \ud2b9\uc218\uad00\uacc4\uc778(\uc81c97\uc870\uc7582 \uc801\uc6a9\uc790\ub294 \uc81c\uc678)<\/td>\n<\/tr>\n<tr>\n<td>\uae30\uac04<\/td>\n<td>\uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09 10\ub144(\uc8fc\uc2dd\ub4f1 1\ub144)<\/td>\n<td>\uc99d\uc5ec\uc77c\ubd80\ud130 10\ub144<\/td>\n<\/tr>\n<tr>\n<td>\uc5f0\uc218 \uacc4\uc0b0<\/td>\n<td>\ub4f1\uae30\ubd80\uc0c1 \uc18c\uc720\uae30\uac04<\/td>\n<td>\uc81c97\uc870\uc7582 \uc81c3\ud56d \uc900\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\ub0a9\uc138\uc758\ubb34\uc790<\/td>\n<td>\uc218\uc99d\uc790(\uc99d\uc5ec\ubc1b\uc740 \uc790\ub140)<\/td>\n<td>\uc99d\uc5ec\uc790\uac00 \uc9c1\uc811 \uc591\ub3c4\ud55c \uac83\uc73c\ub85c \ubd04<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec\uc138 \ucc98\ub9ac<\/td>\n<td>\ud544\uc694\uacbd\ube44 \uc0b0\uc785<\/td>\n<td>\ub2f9\ucd08 \uc99d\uc5ec\uc7ac\uc0b0\uc758 \uc99d\uc5ec\uc138\ub97c \ubd80\uacfc\ud558\uc9c0 \uc54a\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\ubc1c\ub3d9 \uc694\uac74<\/td>\n<td>\uae30\uac04 \uc694\uac74 \ucda9\uc871 \uc2dc \uc6d0\uce59 \uc801\uc6a9<\/td>\n<td>\uc138\uc561 \ube44\uad50 \uacb0\uacfc \uc6b0\ud68c\uac00 \uc778\uc815\ub420 \ub54c<\/td>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9 \ubc30\uc81c<\/td>\n<td>\uc218\uc6a9\u00b71\uc138\ub3001\uc8fc\ud0dd\u00b7\uc138\uc561 \ube44\uad50<\/td>\n<td>\uc591\ub3c4\uc18c\ub4dd\uc774 \uc218\uc99d\uc790\uc5d0\uac8c \uc2e4\uc9c8 \uadc0\uc18d\ub41c \uacbd\uc6b0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\ub0b8 \uc99d\uc5ec\uc138\ub294 \ub3cc\ub824\ubc1b\ub294\uac00<\/h2>\n<p>\ud658\uae09\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc591\ub3c4\ucc28\uc775\uc744 \uacc4\uc0b0\ud560 \ub54c \ud544\uc694\uacbd\ube44\ub85c \ubc18\uc601\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ud544\uc694\uacbd\ube44 \uc0b0\uc785\uc774\uc9c0 \ud658\uae09\uc774 \uc544\ub2c8\ub2e4<\/h3>\n<p>\uc81c97\uc870\uc7582 \uc81c1\ud56d \uc81c3\ud638\ub294 \ub0a9\ubd80\ud588\uac70\ub098 \ub0a9\ubd80\ud560 \uc99d\uc5ec\uc138 \uc0c1\ub2f9\uc561\uc744 \ud544\uc694\uacbd\ube44\uc5d0 \uc0b0\uc785\ud55c\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uc99d\uc5ec\uc138 \uc2e0\uace0\uac00 \ucde8\uc18c\ub418\uac70\ub098 \uc138\uc561\uc774 \ud658\uae09\ub418\ub294 \uad6c\uc870\uac00 \uc544\ub2c8\ub77c, \uc591\ub3c4\uc18c\ub4dd \uacc4\uc0b0\uc5d0\uc11c \ube44\uc6a9\uc73c\ub85c \ube7c\ub294 \ucc98\ub9ac\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc591\ub3c4\ucc28\uc775\uc774 \uc791\uc544 \uc138\uc728\uc774 \ub0ae\uc740 \uad6c\uac04\uc5d0 \uac78\uce58\uba74 \uc99d\uc5ec\uc138 \uc804\uc561\uc774 \uc138\ubd80\ub2f4 \uac10\uc18c\ub85c \uc774\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uacc4\uc0b0\uc2dd\uacfc \ud55c\ub3c4<\/h3>\n<p>\uc0b0\uc785\ud560 \uae08\uc561\uc740 \uc99d\uc5ec\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0 \u300c\uc591\ub3c4\ud55c \ud574\ub2f9 \uc790\uc0b0\uac00\uc561 \u00f7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c47\uc870\uc5d0 \ub530\ub978 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\u300d\uc744 \uacf1\ud574 \uad6c\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c163\uc870\uc7582 \uc81c2\ud56d). \uc5ec\ub7ec \uc790\uc0b0\uc744 \ud568\uaed8 \uc99d\uc5ec\ubc1b\uace0 \uadf8\uc911 \ud558\ub098\ub9cc \ud314\uc558\ub2e4\uba74 \uc804\uc561\uc774 \uc544\ub2c8\ub77c \ube44\uc728\ub9cc\ud07c\ub9cc \ub4e4\uc5b4\uac11\ub2c8\ub2e4. \ub610\ud55c \uc591\ub3c4\uac00\uc561\uc5d0\uc11c \uc81c97\uc870 \uc81c1\ud56d\uacfc \uc81c2\ud56d\uc758 \uae08\uc561\uc744 \ube80 \uc794\uc561\uc774 \ud55c\ub3c4\uc774\ubbc0\ub85c, \uadf8 \uc794\uc561\uc744 \ub118\ub294 \ubd80\ubd84\uc740 \ubc18\uc601\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc138\ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \uc804\ud615\uc801\uc778 \ud615\ud0dc<\/h3>\n<p>\uc99d\uc5ec \ub2f9\uc2dc \ud3c9\uac00\uc561\uc774 \ub192\uc544 \uc99d\uc5ec\uc138\ub97c \ub9ce\uc774 \ub0b8 \uc0c1\ud0dc\uc5d0\uc11c, \ub9e4\uac01\uac00\uc561\uc774 \uc99d\uc5ec \ub2f9\uc2dc \ud3c9\uac00\uc561\uacfc \ube44\uc2b7\ud558\uba74 \uc591\ub3c4\ucc28\uc775\uc740 \ubd80\ubaa8 \ucde8\ub4dd\uac00\uc561 \uae30\uc900\uc73c\ub85c \ud06c\uac8c \uc7a1\ud788\uace0 \uc99d\uc5ec\uc138\ub294 \ud55c\ub3c4\uc5d0 \uac78\ub824 \uc77c\ubd80\ub9cc \ubc18\uc601\ub429\ub2c8\ub2e4. \uc99d\uc5ec\uc138\uc640 \ucde8\ub4dd\uc138\ub97c \uc9c0\ucd9c\ud558\uace0\ub3c4 \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc99d\uc5ec\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc640 \uac70\uc758 \uac19\uc544\uc9c0\ub294 \uacb0\uacfc\uac00 \ub429\ub2c8\ub2e4. \uc804\uc81c\ub294 \ub9e4\uac01\uc774 \uae30\uac04 \uc694\uac74 \uc548\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0 \ubd80\uc778\uacfc\uc758 \uc21c\uc11c<\/h2>\n<p>\ub450 \uaddc\uc815\uc774 \uacb9\uce58\uc9c0 \uc54a\ub3c4\ub85d \uc870\ubb38\uc774 \uc9c1\uc811 \uc815\ub9ac\ud574 \ub450\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc870\ubb38\uc774 \uba85\uc2dc\ud55c \uc6b0\uc120\uc21c\uc704<\/h3>\n<p>\uc81c101\uc870 \uc81c2\ud56d\uc740 \ud2b9\uc218\uad00\uacc4\uc778\uc758 \ubc94\uc704\uc5d0\uc11c \u300c\uc81c97\uc870\uc7582 \uc81c1\ud56d\uc744 \uc801\uc6a9\ubc1b\ub294 \ubc30\uc6b0\uc790 \ubc0f \uc9c1\uacc4\uc874\ube44\uc18d\u300d\uc744 \uad04\ud638\ub85c \uc81c\uc678\ud569\ub2c8\ub2e4. \uc989 \ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\uc758 \uc99d\uc5ec \ud6c4 \uc591\ub3c4\ub294 \uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294 \ud55c \uc774\uc6d4\uacfc\uc138\ub85c \ucc98\ub9ac\ub418\uace0, \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0 \ubd80\uc778\uc740 \uadf8 \ubc16\uc758 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uad04\ud638\uac00 \ube7c\ub294 \uac83\uc740 \ubc30\uc6b0\uc790\u00b7\uc9c1\uacc4\uc874\ube44\uc18d\uc774\ub77c\ub294 \uc2e0\ubd84\uc774 \uc544\ub2c8\ub77c \u300c\uc81c97\uc870\uc7582 \uc81c1\ud56d\uc744 \uc801\uc6a9\ubc1b\ub294\u300d \uacbd\uc6b0\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc81c97\uc870\uc7582 \uc81c2\ud56d \uac01 \ud638\uc758 \uc0ac\uc720\ub85c \uc774\uc6d4\uacfc\uc138\uac00 \ubc30\uc81c\ub418\uba74, \ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\uc758 \uc99d\uc5ec \ud6c4 \uc591\ub3c4\uc5d0\ub3c4 \uc81c101\uc870 \uc81c2\ud56d\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub0a9\uc138\uc758\ubb34\uc790\uac00 \ub2ec\ub77c\uc9c0\ub294 \ucc28\uc774<\/h3>\n<p>\uc774\uc6d4\uacfc\uc138\uc5d0\uc11c\ub294 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uc790\ub140\uac00 \ubd80\ub2f4\ud569\ub2c8\ub2e4. \ubc18\uba74 \uc81c101\uc870 \uc81c2\ud56d\uc774 \uc801\uc6a9\ub418\uba74 \uc99d\uc5ec\uc790\uac00 \uc9c1\uc811 \uc591\ub3c4\ud55c \uac83\uc73c\ub85c \ubcf4\uc544 \uc99d\uc5ec\uc790\uc5d0\uac8c \uacfc\uc138\ud558\uace0, \ub2f9\ucd08 \uc99d\uc5ec\uc7ac\uc0b0\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138\ub294 \ubd80\uacfc\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c101\uc870 \uc81c3\ud56d). \ub204\uad6c\uc758 \uc774\ub984\uc73c\ub85c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud558\ub294\uc9c0\uac00 \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc790\uae08 \ud750\ub984\ub3c4 \ud568\uaed8 \uc815\ub9ac\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc2e4\uc9c8\uadc0\uc18d \ub2e8\uc11c<\/h3>\n<p>\uc81c101\uc870 \uc81c2\ud56d \ub2e8\uc11c\ub294 \uc591\ub3c4\uc18c\ub4dd\uc774 \ud574\ub2f9 \uc218\uc99d\uc790\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc73c\ub85c \uadc0\uc18d\ub41c \uacbd\uc6b0 \uc801\uc6a9\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \ub9e4\uac01\ub300\uae08\uc774 \uc218\uc99d\uc790\uc5d0\uac8c \uc2e4\uc81c\ub85c \ub0a8\uc558\ub294\uc9c0\uac00 \ud310\ub2e8 \uc9c0\uc810\uc774 \ub429\ub2c8\ub2e4. \uc774\uc6d4\uacfc\uc138\uc5d0\ub294 \uc774\ub7f0 \ub2e8\uc11c\uac00 \uc5c6\uc73c\ubbc0\ub85c, \ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\uc5d0\uc11c\ub294 \ub300\uae08\uc774 \uc790\ub140\uc5d0\uac8c \ub0a8\uc558\ub354\ub77c\ub3c4 \uae30\uac04 \uc694\uac74\uc5d0 \ud574\ub2f9\ud558\uba74 \ucde8\ub4dd\uac00\uc561\uc774 \ub418\ub3cc\uc544\uac11\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uc99d\uc5ec\uc640 \ub9e4\uac01 \uc0ac\uc774\uc5d0\uc11c \ubb34\uc5c7\uc744 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc99d\uc5ec\ubc1b\uc740 \ub0a0\uacfc \uc790\uc0b0\uc758 \uc885\ub958, \ub450 \uac00\uc9c0\uac00 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \ub9e4\uac01 \uc2dc\uae30\ub294 \uadf8 \ub4a4\uc5d0 \uc815\ud560 \ubb38\uc81c\uc785\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\/janyeo-jeungyeo-iwolgwase-B-v3.png\" alt=\"\uc774\uc6d4\uacfc\uc138\uc640 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0 \ubd80\uc778 \ube44\uad50 \u2014 \ub300\uc0c1\uc790(\uc774\uc6d4\uacfc\uc138\uac00 \ubc30\uc81c\ub418\uba74 \ubd80\ubaa8\u00b7\uc790\ub140 \uc0ac\uc774\uc5d0\ub3c4 \uc81c101\uc870 \uc81c2\ud56d \uc801\uc6a9 \uac00\ub2a5), \uae30\uac04, \ub0a9\uc138\uc758\ubb34\uc790, \uc99d\uc5ec\uc138 \ucc98\ub9ac \ubc29\uc2dd\uc758 \ucc28\uc774\" class=\"wp-image-6720\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/janyeo-jeungyeo-iwolgwase-B-v3.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/janyeo-jeungyeo-iwolgwase-B-v3-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/janyeo-jeungyeo-iwolgwase-B-v3-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/janyeo-jeungyeo-iwolgwase-B-v3-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294 \ud55c \ub450 \uaddc\uc815\uc758 \ub300\uc0c1\uc790\ub294 \ub098\ub25c\ub2e4 \u2014 \ubc30\uc81c\ub418\uba74 \uc81c101\uc870 \uc81c2\ud56d\uc744 \ub530\uc9c4\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc81c97\uc870\uc7582, \uc81c101\uc870 \uc81c2\ud56d)<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud655\uc778 \ud56d\ubaa9<\/th>\n<th>\uae30\uc900<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc99d\uc5ec\ubc1b\uc740 \ub0a0<\/td>\n<td>2023\ub144 1\uc6d4 1\uc77c \uc774\ud6c4\uc778\uac00(\uae30\uac04 10\ub144 \uc801\uc6a9 \uc5ec\ubd80)<\/td>\n<td>\ubc95\ub960 \uc81c19196\ud638 \ubd80\uce59 \uc81c18\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc0b0 \uc885\ub958<\/td>\n<td>\ubd80\ub3d9\uc0b0 \ub4f1 10\ub144 \/ \uc8fc\uc2dd\ub4f1 1\ub144<\/td>\n<td>\uc81c97\uc870\uc7582 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec\ubc1b\uc740 \ub0a0<\/td>\n<td>\ub4f1\uae30\ubd80\uc5d0 \uae30\uc7ac\ub41c \uc18c\uc720\uad8c\uc774\uc804 \ub4f1\uae30\uc77c\uc774 \uc591\ub3c4\uc77c\ubd80\ud130 \uc18c\uae09 10\ub144 \uc548\uc5d0 \uc788\ub294\uac00<\/td>\n<td>\uc81c97\uc870\uc7582 \uc81c3\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec\uc138 \ubc18\uc601<\/td>\n<td>\uc591\ub3c4\ud55c \uc790\uc0b0\uac00\uc561\uc774 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c163\uc870\uc7582 \uc81c2\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc99d\uc5ec \ub2e8\uacc4 \ube44\uc6a9<\/td>\n<td>\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c 5\ucc9c\ub9cc\uc6d0(\ubbf8\uc131\ub144 \uc790\ub140\ub294 2\ucc9c\ub9cc\uc6d0) \uc801\uc6a9 \ud6c4 \uc99d\uc5ec\uc138 + \ucde8\ub4dd\uc138(\uac1c\uc778 \uac04 \ubb34\uc0c1\ucde8\ub4dd \ud45c\uc900\uc138\uc728 3.5%)<\/td>\n<td>\uc0c1\uc99d\ubc95 \uc81c53\uc870 \uc81c2\ud638, \uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870 \uc81c1\ud56d \uc81c2\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\uc81c \uc5ec\ubd80<\/td>\n<td>\uc218\uc6a9\u00b71\uc138\ub3001\uc8fc\ud0dd\u00b7\uc138\uc561 \ube44\uad50 \uc911 \ud574\ub2f9 \uc0ac\uc720\uac00 \uc788\ub294\uac00<\/td>\n<td>\uc81c97\uc870\uc7582 \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>2023\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubc1b\uc740 \ubd80\ub3d9\uc0b0\uc744 10\ub144 \uc548\uc5d0 \ub9e4\uac01\ud55c\ub2e4\uba74, \uc81c97\uc870\uc7582 \uc81c2\ud56d\uc758 \ubc30\uc81c \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \ud55c \uc591\ub3c4\uc18c\ub4dd\uc138 \uc808\uac10 \ud6a8\uacfc\ub294 \ub0a8\uc9c0 \uc54a\uace0 \uc99d\uc5ec\uc138\uc640 \ucde8\ub4dd\uc138\ub9cc \ucd94\uac00 \uc9c0\ucd9c\ub85c \ud655\uc815\ub418\ubbc0\ub85c, \uc99d\uc5ec\ub97c \uc11c\ub450\ub974\uae30\ubcf4\ub2e4 \ub9e4\uac01 \uc2dc\uae30\ub97c \uba3c\uc800 \uc815\ud558\uc2dc\ub294 \ud3b8\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c 2022\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc774\ub77c\uba74 \uc885\uc804 \uae30\uac04\uc774 \uc801\uc6a9\ub418\uc5b4 \uc774\ubbf8 \uc694\uac74 \ubc16\uc77c \uc218 \uc788\uc73c\ubbc0\ub85c \ub4f1\uae30\uc77c\ubd80\ud130 \ud655\uc778\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \ubd80\ubaa8\uc758 \ubcf4\uc720\uae30\uac04\uc774 \uae38\uc5b4 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uac00 \ud06c\uac8c \uc7a1\ud788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud55c \uc138\uc561\uc774 \uc624\ud788\ub824 \uc801\uc5b4 \ubc30\uc81c \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc73c\ub2c8, \ub450 \ubc29\uc2dd\uc73c\ub85c \uac01\uac01 \uacc4\uc0b0\ud574 \ube44\uad50\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc99d\uc5ec \ub4f1\uae30\ub97c \ub9c8\uce5c \ub4a4\uc5d0\ub294 \uae30\uac04 \uc694\uac74\uc744 \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc99d\uc5ec\uc77c\uacfc \ub9e4\uac01 \uacc4\ud68d\uc744 \ud568\uaed8 \ub193\uace0 \uc21c\uc11c\ub97c \uc815\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>\ubd80\ubaa8\uc5d0\uac8c \uc99d\uc5ec\ubc1b\uc740 \uc544\ud30c\ud2b8\ub97c 3\ub144 \ub4a4\uc5d0 \ud314\uba74 \uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub098\uc694?<\/summary>\n<p>2023\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubc1b\uc558\ub2e4\uba74 \uc18c\uae09 10\ub144 \uc774\ub0b4\uc5d0 \ud574\ub2f9\ud558\ubbc0\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4. \ucde8\ub4dd\uac00\uc561\uc740 \ubd80\ubaa8\uac00 \uadf8 \uc544\ud30c\ud2b8\ub97c \ucde8\ub4dd\ud560 \ub2f9\uc2dc\uc758 \uae08\uc561\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc218\uc6a9\ub41c \uacbd\uc6b0, \uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud558\uba74 1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138\uc5d0 \ud574\ub2f9\ud558\uac8c \ub418\ub294 \uacbd\uc6b0, \uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud55c \uacb0\uc815\uc138\uc561\uc774 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc740 \uc138\uc561\ubcf4\ub2e4 \uc801\uc740 \uacbd\uc6b0\uc5d0\ub294 \ubc30\uc81c\ub429\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c2\ud56d \uac01 \ud638).<\/p>\n<\/details>\n<details>\n<summary>\uc99d\uc5ec\ubc1b\uc740 \uc8fc\uc2dd\uc744 2\ub144 \ub4a4\uc5d0 \ud314\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc81c94\uc870 \uc81c1\ud56d \uc81c3\ud638\uc758 \uc8fc\uc2dd\ub4f1\uc740 \uae30\uac04 \uc694\uac74\uc774 1\ub144\uc774\ubbc0\ub85c 2\ub144 \ub4a4 \uc591\ub3c4\ub77c\uba74 \uc774\uc6d4\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc774 1\ub144 \uaddc\uc815\uc740 2025\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uadf8 \uc804\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \uc8fc\uc2dd\uc740 \ub300\uc0c1 \uc790\uc0b0\uc5d0 \ub4e4\uc5b4 \uc788\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>2021\ub144\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \ud1a0\uc9c0\ub97c \uc9c0\uae08 \ud314\uba74 5\ub144\uacfc 10\ub144 \uc911 \uc5b4\ub290 \ucabd\uc778\uac00\uc694?<\/summary>\n<p>2022\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc774\ubbc0\ub85c \ubc95\ub960 \uc81c19196\ud638 \ubd80\uce59 \uc81c18\uc870\uc5d0 \ub530\ub77c \uc885\uc804 \uaddc\uc815\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc591\ub3c4 \uc2dc\uc810\uc774 2026\ub144\uc774\ub77c\ub294 \uc0ac\uc2e4\uc740 \uc774 \ud310\ub2e8\uc744 \ubc14\uafb8\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\uac04\uc744 \ub298\ub9b0 \uac1c\uc815\uc740 \uc2dc\ud589\uc77c \uc774\ud6c4 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc5d0\ub9cc \ubbf8\uce69\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\uba74 \ub0b8 \uc99d\uc5ec\uc138\ub294 \ud658\uae09\ub418\ub098\uc694?<\/summary>\n<p>\ud658\uae09\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc591\ub3c4\ucc28\uc775\uc744 \uacc4\uc0b0\ud560 \ub54c \ud544\uc694\uacbd\ube44\ub85c \uc0b0\uc785\ud558\ub294 \ubc29\uc2dd\uc774\uba70, \uc591\ub3c4\ud55c \uc790\uc0b0\uc758 \uac00\uc561\uc774 \uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \ucc28\uc9c0\ud558\ub294 \ube44\uc728\ub9cc\ud07c\ub9cc \ubc18\uc601\ub429\ub2c8\ub2e4. \uc591\ub3c4\uac00\uc561\uc5d0\uc11c \ucde8\ub4dd\uac00\uc561 \ub4f1\uc744 \ube80 \uc794\uc561\uc774 \ud55c\ub3c4\uc774\ubbc0\ub85c \uc804\uc561\uc774 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc99d\uc5ec \ud6c4\uc5d0 \ubd80\ubaa8\uac00 \uc0ac\ub9dd\ud558\uba74 \uc774\uc6d4\uacfc\uc138\ub97c \ud53c\ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc591\ub3c4 \ub2f9\uc2dc \uc9c1\uacc4\uc874\ube44\uc18d\uc774 \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ub294 \uc81c97\uc870\uc7582 \uc81c1\ud56d\uc758 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 \uaddc\uc815\uc740 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc591\ub3c4\ubd84\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0ac\ub9dd \uc2dc\uc810\uc774 \uc544\ub2c8\ub77c \uc591\ub3c4 \uc2dc\uc810\uc774 \uae30\uc900\uc774\ub77c\ub294 \uc810\uc744 \ud655\uc778\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\ub294 \uc790\ub140\uac00 \ubc1b\uc740 \ub0a0\ubd80\ud130 \uacc4\uc0b0\ud558\ub098\uc694?<\/summary>\n<p>\uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc99d\uc5ec\ud55c \ubd80\ubaa8\uac00 \uadf8 \uc790\uc0b0\uc744 \ucde8\ub4dd\ud55c \ub0a0\ubd80\ud130 \uae30\uc0b0\ud569\ub2c8\ub2e4(\uc81c95\uc870 \uc81c4\ud56d \ub2e8\uc11c). \ucde8\ub4dd\uac00\uc561\uc774 \ub418\ub3cc\uc544\uac00\ub294 \uac83\uacfc \uac19\uc740 \ubc29\ud5a5\uc73c\ub85c \ubcf4\uc720\uae30\uac04\ub3c4 \uc55e\ub2f9\uaca8\uc9c0\ubbc0\ub85c, \ubd80\ubaa8\uc758 \ubcf4\uc720\uae30\uac04\uc774 \uae38\uc5c8\ub2e4\uba74 \uacf5\uc81c\uc728\uc774 \ub192\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc99d\uc5ec\ubc1b\uc740 \ubd80\ub3d9\uc0b0\uc774 \uc218\uc6a9\ub418\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc0ac\uc5c5\uc778\uc815\uace0\uc2dc\uc77c\ubd80\ud130 \uc18c\uae09\ud574 2\ub144 \uc774\uc804\uc5d0 \uc99d\uc5ec\ubc1b\uc740 \uc790\uc0b0\uc73c\ub85c\uc11c \ud611\uc758\ub9e4\uc218\ub418\uac70\ub098 \uc218\uc6a9\ub41c \uacbd\uc6b0\uc5d0\ub294 \uc774\uc6d4\uacfc\uc138\ub97c \uc801\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc81c97\uc870\uc7582 \uc81c2\ud56d \uc81c1\ud638). \uc99d\uc5ec \uc2dc\uc810\uc774 \uc0ac\uc5c5\uc778\uc815\uace0\uc2dc\uc77c\uc5d0 \uac00\uae4c\uc6b0\uba74 \uc774 \ubc30\uc81c \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uace0\uc2dc\uc77c\uc744 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><strong>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00<\/strong><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><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><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c95\uc870(\uc591\ub3c4\uc18c\ub4dd\uae08\uc561\uacfc \uc7a5\uae30\ubcf4\uc720 \ud2b9\ubcc4\uacf5\uc81c\uc561)\u00b7\uc81c97\uc870\uc7582(\uc591\ub3c4\uc18c\ub4dd\uc758 \ud544\uc694\uacbd\ube44 \uacc4\uc0b0 \ud2b9\ub840)\u00b7\uc81c101\uc870(\uc591\ub3c4\uc18c\ub4dd\uc758 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0)\u00b7\uc81c103\uc870(\uc591\ub3c4\uc18c\ub4dd \uae30\ubcf8\uacf5\uc81c) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-26)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c163\uc870\uc7582(\uc591\ub3c4\uc18c\ub4dd\uc758 \ud544\uc694\uacbd\ube44 \uacc4\uc0b0 \ud2b9\ub840) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-26)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \ubd80\uce59(\ubc95\ub960 \uc81c19196\ud638, 2022-12-31) \uc81c18\uc870(\uacbd\uacfc\uc870\uce58)\u00b7\ubd80\uce59(\ubc95\ub960 \uc81c20615\ud638, 2024-12-31) \uc81c8\uc870(\uc801\uc6a9\ub840)\u00b7\ubd80\uce59(\ubc95\ub960 \uc81c21221\ud638, 2025-12-23) \uc81c7\uc870(\uc801\uc6a9\ub840) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-26)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c47\uc870(\uc99d\uc5ec\uc138 \uacfc\uc138\uac00\uc561)\u00b7\uc81c53\uc870(\uc99d\uc5ec\uc7ac\uc0b0 \uacf5\uc81c) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-26)<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) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-26)<\/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 2026-09-26<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud55c \ub4a4 \uadf8 \uba85\uc758\ub85c \ud314 \ub54c \uc774\uc6d4\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294\uc9c0 \ud5f7\uac08\ub9ac\ub294 \ubd84\uc744 \uc704\ud55c \uae00\uc785\ub2c8\ub2e4. 10\ub144(\uc8fc\uc2dd\uc740 1\ub144)\uc744 \uc591\ub3c4\uc77c\ubd80\ud130 \uac70\uafb8\ub85c \uc138\uc5b4 \uc99d\uc5ec \ub4f1\uae30\uc77c\uc774 \uadf8 \uae30\uac04 \uc548\uc5d0 \ub4e4\uc5b4\uc624\ub294\uc9c0\ub85c \ud310\uc815\ud558\ub294 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6736,"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":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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