{"id":6434,"date":"2026-10-13T13:39:23","date_gmt":"2026-10-13T04:39:23","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6434"},"modified":"2026-10-14T07:45:45","modified_gmt":"2026-10-13T22:45:45","slug":"gyeolsongeum-sogeupgongje-gyeongjeongcheonggu","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gyeolsongeum-sogeupgongje-gyeongjeongcheonggu\/","title":{"rendered":"\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c, \uacbd\uc815\uccad\uad6c\ub85c\ub294 \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub294 \uc911\uc18c\uae30\uc5c5\uc774 \uc4f8 \uc218 \uc788\ub294 \ud658\uae09 \uc81c\ub3c4\uc774\uc9c0\ub9cc, \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud558\uc9c0 \uc54a\uc73c\uba74 \uacbd\uc815\uccad\uad6c\ub85c \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong> \ub300\ubc95\uc6d0\uc774 \uc774 \ud658\uae09\uc5d0\ub294 \uacbd\uc815\uccad\uad6c \uaddc\uc815\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\uc2dc\ud588\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2001\ub45010721).<\/p>\n<p><strong>\uae30\ud55c\uc744 \uc9c0\ud0a8 \uacbd\uc6b0\uc5d0 \uc778\uc815\ub418\ub294 \uac83<\/strong><\/p>\n<ul>\n<li>\uc911\uc18c\uae30\uc5c5\uc740 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \ubc95\uc778\uc138\uc758 \ucc28\uac10\uc138\uc561\uc744 \ud55c\ub3c4\ub85c \ud658\uae09\uc744 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c1\ud56d, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c1\ud56d).<\/li>\n<li>\uc774\ubbf8 \ud658\uae09\uc744 \ubc1b\uc740 \ub4a4\ub77c\uba74 \uacb0\uc190\uae08\uc774 \ub298\uc5c8\uc744 \ub54c\uc758 \ucd94\uac00\ud658\uae09\uacfc, \uc18c\uae09\uacf5\uc81c\ub97c \uadf8\ub9cc\ub450\uace0 \uc774\uc6d4\uacf5\uc81c\ub85c \ub3cc\ub9ac\ub294 \uc218\uc815\uc2e0\uace0\uac00 \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ucd94\uac00\ud658\uae09\uc774 \uc778\uc815\ub41c \uad6d\uc138\uccad \ud68c\uc2e0\uc740 \ud55c\uc2dc \ud2b9\ub840\ub97c \uc801\uc6a9\ubc1b\uc740 \ubc95\uc778\uc758 \uc0ac\uc548\uc785\ub2c8\ub2e4. \uc804\ud658\uc744 \uc704\ud55c \uc218\uc815\uc2e0\uace0\ub294 \uc774\ubbf8 \ubc1b\uc740 \ud658\uae09\uc138\uc561\uc744 \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud558\uace0, \uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0\ub97c \ubc1b\uae30 \uc804\uae4c\uc9c0 \uadf8\ub9ac\uace0 \ubd80\uacfc\uc81c\ucc99\uae30\uac04\uc774 \ub05d\ub098\uae30 \uc804\uae4c\uc9c0\ub9cc \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870 \uc81c1\ud56d).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uc790\uc8fc \uc5b4\uae0b\ub098\ub294 \uc9c0\uc810<\/strong><\/p>\n<ul>\n<li>\ud658\uae09 \ud55c\ub3c4\ub294 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc0b0\ucd9c\uc138\uc561\uc774 \uc544\ub2c8\ub77c \uacf5\uc81c\u00b7\uac10\uba74\uc744 \ube80 \ucc28\uac10\uc138\uc561\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c1\ud56d).<\/li>\n<li>\uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc740 \uacb0\uc190\uae08\uc740 \uacf5\uc81c\ub41c \uac83\uc73c\ub85c \ubcf4\uc544 \uc774\ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc774\uc6d4\uacb0\uc190\uae08\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c10\uc870 \uc81c3\ud56d \uc81c3\ud638).<\/li>\n<li>\uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774 \uc904\uba74 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ud55c \uc138\uc561\uc5d0 1\uc77c 10\ub9cc\ubd84\uc758 22\uc758 \uc774\uc790\uc0c1\ub2f9\uc561\uc774 \ubd99\uc5b4 \uc9d5\uc218\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c5\ud56d \uc81c1\ud638, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c4\ud56d \uc81c2\ud638). \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ubc1b\uc740 \ub370 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\uc73c\uba74 \ub354 \ub0ae\uc740 \uc774\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/div>\n<p class=\"hoan-byline\">\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-24 \u00b7 <strong>2026\ub144 9\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uc62c\ud574 \uc801\uc790\uac00 \uc608\uc0c1\ub418\uc5b4 \uc791\ub144\uc5d0 \ub0b8 \ubc95\uc778\uc138\ub97c \ub3cc\ub824\ubc1b\ub294 \ubc29\ubc95\uc744 \ucc3e\uace0 \uacc4\uc2e0 \uc911\uc18c\uae30\uc5c5<\/li>\n<li>\uacb0\uc190\uc774 \ub09c \ud574\uc758 \uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4\uc5d0\uc57c \uc18c\uae09\uacf5\uc81c \uc81c\ub3c4\ub97c \uc54c\uac8c \ub418\uc2e0 \ubc95\uc778<\/li>\n<li>\uc18c\uae09\uacf5\uc81c\ub85c \ud658\uae09\uc744 \ubc1b\uc558\ub294\ub370 \uadf8 \ub4a4 \uc138\ubb34\uc870\uc0ac\ub098 \uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774 \ub2ec\ub77c\uc9c4 \ubc95\uc778<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub294 \uc62c\ud574\uc758 \uc801\uc790\ub97c \uc791\ub144\uc5d0 \ub0b8 \ubc95\uc778\uc138\ub85c \ub3cc\ub824\ubc1b\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4.<\/strong> \uc911\uc18c\uae30\uc5c5\uc77c \uac83, \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \ud55c \ud574\ubd84\uc77c \uac83, \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\ub97c \ubaa8\ub450 \uae30\ud55c \uc548\uc5d0 \uc2e0\uace0\ud588\uc744 \uac83, \uadf8\ub9ac\uace0 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud560 \uac83. \uc774 \ub124 \uac00\uc9c0\uac00 \uc694\uac74\uc774\uace0 \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc790\uc8fc \uac78\ub9ac\ub294 \uac83\uc740 \ub4a4\uc758 \ub458\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc774 \uc81c\ub3c4\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ub0a0\uc9dc\ub294 \uacb0\uc190\uc774 \ud655\uc815\ub41c \ub0a0\uc774 \uc544\ub2c8\ub77c \uc2e0\uace0\uc11c\ub97c \ub0b4\ub294 \ub0a0\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \ub124 \uac00\uc9c0\ub97c \ubaa8\ub450 \uac16\ucd94\uc5b4\ub3c4 \uacb0\uc190\uc774 \ub09c \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc5f0\uacb0\ub0a9\uc138\ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\uace0 \uc788\ub2e4\uba74 \uc774 \uc81c\ub3c4\ub97c \uc4f8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4(\uc5f0\uacb0\uc0ac\uc5c5\uc5f0\ub3c4 \ubc95\uc778\uc138\uc5d0 \uc900\uc6a9\ub418\ub294 \uc870\ubb38\uc744 \uc815\ud55c \ubc95\uc778\uc138\ubc95 \uc81c76\uc870\uc75820\uc5d0 \uc18c\uae09\uacf5\uc81c \uaddc\uc815\uc778 \uc81c72\uc870\uac00 \ub4e4\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc870\uc2ec2025\uc11c4214, 2026.03.05. \uae30\uac01). \ubc18\ub300\ub85c \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uae4c\uc9c0\ub9cc \uc5f0\uacb0\ub0a9\uc138\ubc29\uc2dd\uc774\uc5c8\uace0 \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0\ub294 \uac1c\ubcc4\ub0a9\uc138\ub85c \uc2e0\uace0\ud588\ub2e4\uba74 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc870\ubb38\uc5d0 \uadf8\ub807\uac8c \uc4f0\uc5ec \uc788\uc5b4\uc11c\uac00 \uc544\ub2c8\ub77c, \uc870\uc138\uc2ec\ud310\uc6d0\uc774 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc5f0\uacb0\ub0a9\uc138 \uc2e0\uace0\ub97c \uc81c60\uc870\uc5d0 \ub530\ub978 \uc2e0\uace0\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uac83\uc73c\ub85c \ubcf4\uc558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\uc870\uc2ec2021\uc11c0620, 2021.10.25. \uc778\uc6a9).<\/p>\n<h2>\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub294 \ubb34\uc5c7\uc744 \ub3cc\ub824\uc8fc\ub294 \uc81c\ub3c4\uc778\uac00<\/h2>\n<p>\uc62c\ud574 \ubc1c\uc0dd\ud55c \uacb0\uc190\uae08\uc744 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc5d0\uc11c \ube90\ub2e4\uba74 \uc904\uc5b4\ub4e4\uc5c8\uc744 \uc138\uae08\ub9cc\ud07c\uc744 \ud604\uae08\uc73c\ub85c \ub3cc\ub824\uc8fc\ub294 \uc81c\ub3c4\uc785\ub2c8\ub2e4. \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c\uac00 \uc55e\uc73c\ub85c \ub0bc \uc138\uae08\uc744 \uc904\uc5ec \uc8fc\ub294 \uac83\uacfc \ub2ec\ub9ac, \uc18c\uae09\uacf5\uc81c\ub294 \uc774\ubbf8 \ub0b8 \uc138\uae08\uc744 \ub418\ub3cc\ub824 \uc90d\ub2c8\ub2e4.<\/p>\n<p>\uacc4\uc0b0\uc740 \ub450 \uae08\uc561\uc758 \ucc28\uc774\ub85c \ud569\ub2c8\ub2e4. \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c, \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacfc\uc138\ud45c\uc900\uc5d0\uc11c \uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc73c\ub824\ub294 \uacb0\uc190\uae08\uc744 \ube80 \uae08\uc561\uc5d0 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc138\uc728\uc744 \uc801\uc6a9\ud55c \uae08\uc561\uc744 \ucc28\uac10\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c1\ud56d \uc81c1\ud638\u00b7\uc81c2\ud638). \uacb0\uc190\uae08\uc744 \uc791\ub144 \uc18c\ub4dd\uc5d0 \ubbf8\ub9ac \ubc18\uc601\ud588\ub354\ub77c\uba74 \uc138\uae08\uc774 \uc5bc\ub9c8\ub098 \uc801\uc5c8\uc744\uc9c0\ub97c \uc5ed\uc0b0\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc801\uc6a9 \ub300\uc0c1\uc740 \uc911\uc18c\uae30\uc5c5\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0b4\uad6d\ubc95\uc778\uc73c\ub85c \ud55c\uc815\ub429\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uacb0\uc190\uc774 \ub09c \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uadf8 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138 \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc744 \ubaa8\ub450 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uac01\uac01 \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c4\ud56d). \uc791\ub144 \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \uc62c\ud574 \uacb0\uc190\uc774 \uc544\ubb34\ub9ac \ucee4\ub3c4 \uc774 \uc81c\ub3c4\ub97c \uc4f8 \uc218 \uc5c6\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_singcheong_bungi-3.png\" alt=\"\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub97c \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud558\uc9c0 \uc54a\uc73c\uba74 \uacbd\uc815\uccad\uad6c\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc544 \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c\ub9cc \ub0a8\uace0, \uc2e0\uccad\ud574 \ud658\uae09\ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \uacb0\uc190\uae08\uc774 \ub298\uba74 \ud55c\uc2dc \ud2b9\ub840 \uc0ac\uc548\uc758 \uad6d\uc138\uccad \ud68c\uc2e0\uc5d0 \ub530\ub978 \ucd94\uac00\ud658\uae09\u00b7\uc904\uba74 \ucd94\uc9d5\uc774\uba70 \uc774\uc6d4\uacf5\uc81c\ub85c\uc758 \uc804\ud658\uc740 \ubc1b\uc740 \ud658\uae09\uc138\uc561\uc744 \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud558\uace0 \uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0 \uc804\uc774\uba74\uc11c \ubd80\uacfc\uc81c\ucc99\uae30\uac04 \uc548\uc5d0 \uc218\uc815\uc2e0\uace0\ub85c \uac00\ub2a5\ud558\ub2e4\ub294 \ube44\uad50\ud45c\" class=\"wp-image-6555\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_singcheong_bungi-3.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_singcheong_bungi-3-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_singcheong_bungi-3-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_singcheong_bungi-3-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud588\ub294\uc9c0\uc5d0 \ub530\ub77c \uc774\ud6c4\uc5d0 \ub0a8\ub294 \uc218\ub2e8\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\uc2e0\uace0\ud560 \ub54c \uc2e0\uccad\ud558\uc9c0 \uc54a\uc558\ub2e4\uba74 \ub418\ub3cc\ub9b4 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub294 \uc774 \ud658\uae09\uc5d0 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc774 \ub300\ubc95\uc6d0\uc758 \ud310\ub2e8\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacbd\uc815\uccad\uad6c\uac00 \ub2ff\uc9c0 \uc54a\ub294 \uc774\uc720<\/h3>\n<p>\ub300\ubc95\uc6d0\uc740 \uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\uc5d0 \uc758\ud55c \ud658\uae09\uc774 \uacbd\uc815\uccad\uad6c\uc758 \ub300\uc0c1 \uc790\uccb4\uac00 \uc544\ub2c8\ub77c\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc774 \ud658\uae09\uc740 \uc911\uc18c\uae30\uc5c5\uc744 \ub300\uc0c1\uc73c\ub85c \ud2b9\ubcc4\ud788 \uc870\uc138\uc815\ucc45\uc801 \ubaa9\uc801\uc5d0\uc11c \uc778\uc815\ub41c \uc81c\ub3c4\uc774\ubbc0\ub85c, \uc774\uc6d4\uacb0\uc190\uae08\uc758 \ubc1c\uc0dd \ub4f1 \uc2e4\uccb4\uc801 \uc694\uac74\uacfc \ud568\uaed8 \uacfc\uc138\ud45c\uc900\ud655\uc815\uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \ud658\uae09\uc2e0\uccad\uc744 \ud574\uc57c \ud558\ub294 \ub4f1 \uc808\ucc28\uc801 \uc694\uac74\uc774 \ucda9\uc871\ub418\uc5b4\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uad6d\uc138\uc758 \uacfc\uc138\ud45c\uc900 \ubc0f \uc138\uc561\uc758 \uacb0\uc815\u00b7\uacbd\uc815\uc744 \uad6c\ud558\ub294 \uacbd\uc815\uccad\uad6c \uaddc\uc815\uc740 \uc774 \ud658\uae09\uc5d0 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\uc2dc\ud588\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2003. 7. 25. \uc120\uace0 2001\ub45010721 \ud310\uacb0). \uc774 \ud310\uacb0\uc774 \ub2e4\ub8ec \uc870\ubb38\uc740 1998\ub144 12\uc6d4 28\uc77c \uc804\ubb38\uac1c\uc815 \uc804\uc758 \uad6c \ubc95\uc778\uc138\ubc95 \uc81c38\uc870\uc7582\uc640 2000\ub144 12\uc6d4 29\uc77c \uac1c\uc815 \uc804\uc758 \uad6c \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \ud658\uae09 \uc2e0\uccad\uc744 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \ud558\ub3c4\ub85d \ubb36\uc5b4 \ub454 \uad6c\uc870\ub294 \ud604\ud589 \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c2\ud56d\uc5d0\uc11c\ub3c4 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc5ec\uae30\uc11c \ub193\uce58\uae30 \uc26c\uc6b4 \ubd80\ubd84\uc740 \uc774\uac83\uc774 \uae30\ud55c\uc744 \uc870\uae08 \ub118\uacbc\ub2e4\uace0 \ud574\uc11c \uad6c\uc81c\ub418\ub294 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c\ub294 \uc810\uc785\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c \uaddc\uc815 \uc790\uccb4\uac00 \uc774 \ud658\uae09\uc5d0 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \ud310\ub2e8\uc774\ubbc0\ub85c, \ud604\ud589 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582\uac00 \uc815\ud55c \uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144\uc774\ub77c\ub294 \uc77c\ubc18\uc801\uc778 \uacbd\uc815\uccad\uad6c \uae30\uac04\ub3c4 \ucc98\uc74c\ubd80\ud130 \uacc4\uc0b0\ud560 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 \ud310\uacb0\uc740 \uae30\ud55c \uc548\uc5d0 \uc2e0\uccad\ud574 \ud658\uae09\uae4c\uc9c0 \ubc1b\uc740 \ub4a4 \uacb0\uc190\uae08\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0\ub97c \ub2e4\ub8e8\uc9c0\ub294 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uae30\ud55c \uc548\uc5d0 \uc2e0\uccad\ud574 \ud658\uae09\uae4c\uc9c0 \ubc1b\uc740 \ub4a4 \uacb0\uc190\uae08\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0\uc5d0 \uadf8 \uc99d\uac00\ubd84\uc744 \uacbd\uc815\uccad\uad6c\ub85c \ub2e4\ud22c\ub294 \uac83\uc740 \ub4a4\uc5d0\uc11c \ubcf4\ub4ef \uad6d\uba74\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h3>\uc808\ucc28 \uc694\uac74\uc744 \ub193\uce5c \uacbd\uc6b0\uc5d0 \ub300\ud55c \ucd5c\uadfc \ud310\ub2e8<\/h3>\n<p>\uc138\ubc95\uc0c1 \ud2b9\ub840\ub97c \ubc1b\uae30 \uc704\ud55c \uc808\ucc28\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc774\ud589\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub97c \uc5b4\ub5bb\uac8c \ubcfc \uac83\uc778\uc9c0\uc5d0 \ub300\ud574, \ub300\ubc95\uc6d0\uc740 2026\ub144\uc5d0\ub3c4 \uac19\uc740 \ubc29\ud5a5\uc758 \ud310\ub2e8\uc744 \ub0b4\ub193\uc558\uc2b5\ub2c8\ub2e4. \ubca4\ucc98\uae30\uc5c5 \uc8fc\uc2dd\ub9e4\uc218\uc120\ud0dd\uad8c \ud589\uc0ac\uc774\uc775\uc758 \uacfc\uc138\ud2b9\ub840 \uc0ac\uac74\uc5d0\uc11c, \uc2dc\ud589\ub839\uc774 \uc815\ud55c \ubc29\uc2dd\uacfc \uc808\ucc28\ub97c \uc774\ud589\ud558\ub294 \uac83\uc740 \uadf8 \ud2b9\ub840\ub97c \uc801\uc6a9\ubc1b\uae30 \uc704\ud55c \ud544\uc218\uc801 \uc694\uac74\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2026. 3. 12. \uc120\uace0 2025\ub45035079 \ud310\uacb0). \uc808\ucc28 \ubd88\uc774\ud589\uc744 \ub2e8\uc21c\ud55c \ud611\ub825\uc758\ubb34 \uc704\ubc18\uc73c\ub85c \ubcf4\uc544\uc57c \ud55c\ub2e4\ub294 \uc885\ub798\uc758 \uc8fc\uc7a5\uc740 \ubc1b\uc544\ub4e4\uc5ec\uc9c0\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774 \ud310\uacb0\uc740 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc758 \ub2e4\ub978 \uc870\ubb38\uc5d0 \uad00\ud55c \uac83\uc774\uc5b4\uc11c \uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub97c \uc9c1\uc811 \ub2e4\ub8ec \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc \uc2e0\uccad \uc808\ucc28\uac00 \ud2b9\ub840\uc758 \ud544\uc218 \uc694\uac74\uc778\uc9c0 \uc544\ub2cc\uc9c0\uac00 \ub2e4\ud22c\uc5b4\uc9c4 \uad6d\uba74\uc5d0\uc11c \ubc95\uc6d0\uc774 \uc5b4\ub5a4 \uae30\uc900\uc744 \uc801\uc6a9\ud588\ub294\uc9c0\ub294 \ubd84\uba85\ud788 \ubcf4\uc5ec \uc90d\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c2\ud56d\u00b7\uc81c4\ud56d<\/strong> \u2014 \uc2e0\uccad\uae30\ud55c\uacfc \uc2e0\uace0 \uc694\uac74<\/summary>\n<p>\u2461 \uc81c1\ud56d\uc5d0 \ub530\ub77c \ubc95\uc778\uc138\uc561\uc744 \ud658\uae09\ubc1b\uc73c\ub824\ub294 \ub0b4\uad6d\ubc95\uc778\uc740 \uc81c60\uc870\uc5d0 \ub530\ub978 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc2e0\uccad\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n<p>\u2463 \uc81c1\ud56d\ubd80\ud130 \uc81c3\ud56d\uae4c\uc9c0\uc758 \uaddc\uc815\uc740 \ud574\ub2f9 \ub0b4\uad6d\ubc95\uc778\uc774 \uc81c60\uc870\uc5d0 \ub530\ub978 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uacb0\uc190\uae08\uc774 \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uadf8 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc758 \uacfc\uc138\ud45c\uc900 \ubc0f \uc138\uc561\uc744 \uac01\uac01 \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ud55c\ub2e4.<\/p>\n<p>\u203b \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c2\ud56d\uc740 \uc774 \uc2e0\uccad\uc744 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uc18c\uae09\uacf5\uc81c\ubc95\uc778\uc138\uc561\ud658\uae09\uc2e0\uccad\uc11c\ub97c \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc81c\ucd9c\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uae30\ud55c\ud6c4\uc2e0\uace0\ub85c\ub294 \uc2e0\uccad\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c4\ud56d\uc740 \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uadf8 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\ub97c \ubaa8\ub450 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc18c\uae09\uacf5\uc81c \uaddc\uc815\uc744 \uc801\uc6a9\ud55c\ub2e4\uace0 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\ub294 \uae30\ud55c\ud6c4\uc2e0\uace0\ub294 \uc774 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uacb0\uc190\uc774 \ud070 \ud574\uc77c\uc218\ub85d \uc2e0\uace0\uac00 \ub2a6\uc5b4\uc9c0\uae30 \uc26c\uc6b4\ub370, \uadf8\ub7ec\ub2e4 \ub35c\ucee5 \uae30\ud55c\uc744 \ub118\uae30\uba74 \ud658\uae09 \uc2e0\uccad \uc790\uccb4\uac00 \ubd88\uac00\ub2a5\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\ud658\uae09 \ud55c\ub3c4\ub294 \uc65c \uc791\ub144\uc5d0 \ub0b8 \uc138\uae08 \uc804\ubd80\uac00 \uc544\ub2cc\uac00<\/h2>\n<p>\ud55c\ub3c4\uac00 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc0b0\ucd9c\uc138\uc561\uc774 \uc544\ub2c8\ub77c, \uac70\uae30\uc5d0\uc11c \uacf5\uc81c\u00b7\uac10\uba74\uc138\uc561\uc744 \ube80 \ucc28\uac10\uc138\uc561\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc138\uc561\uacf5\uc81c\ub97c \ub9ce\uc774 \ubc1b\uc740 \ubc95\uc778\uc77c\uc218\ub85d \uacc4\uc0b0\uc2dd\uc73c\ub85c \ub098\uc628 \uae08\uc561\uacfc \uc2e4\uc81c \ud658\uae09\uc561\uc758 \ucc28\uc774\uac00 \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\uc561 = \ucc28\uac10\uc138\uc561<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c1\ud56d\uc774 \ud55c\ub3c4\ub85c \uc0bc\ub294 \u300c\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\uc561\u300d\uc740, \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\ub85c\uc11c \uacf5\uc81c \ub610\ub294 \uac10\uba74\ub41c \ubc95\uc778\uc138\uc561\uc744 \ucc28\uac10\ud55c \uae08\uc561\uc744 \ub9d0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c1\ud56d). \ud1a0\uc9c0\ub4f1 \uc591\ub3c4\uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\ub294 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n<p>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\ub098 \uc911\uc18c\uae30\uc5c5 \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc744 \uc801\uc6a9\ubc1b\uc544 \uc2e4\uc81c \ub0a9\ubd80\uc138\uc561\uc774 \uc904\uc5b4 \uc788\uc5c8\ub2e4\uba74, \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\ub294 \uae08\uc561\ub3c4 \uadf8\ub9cc\ud07c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uc5b4\ub5a4 \uacf5\uc81c\u00b7\uac10\uba74\uc774 \ucc28\uac10\uc138\uc561\uc744 \ub0ae\ucd94\uace0 \uc788\ub294\uc9c0\ub294 <a href=\"\/insights\/corporate-tax-credit-checklist\/\">\ubc95\uc778\uc138 \uc138\uc561\uacf5\uc81c\u00b7\uc138\uc561\uac10\uba74<\/a>\uc744 \uc815\ub9ac\ud55c \uae00\uc5d0\uc11c \ud56d\ubaa9\ubcc4\ub85c \ud655\uc778\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud658\uae09\uc561 \uacc4\uc0b0 \uc608\uc2dc<\/h3>\n<p>\uc544\ub798\ub294 \uc804\uc81c\ub97c \uba85\uc2dc\ud55c \uac00\uc815 \uc0ac\ub840\uc774\uba70 \uc2e4\uc81c \uc0ac\uac74\uc758 \uc218\uce58\uac00 \uc544\ub2d9\ub2c8\ub2e4. 12\uc6d4 \uacb0\uc0b0 \uc911\uc18c\uae30\uc5c5\uc774 2025\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uacfc\uc138\ud45c\uc900 3\uc5b5\uc6d0\uc744 \uc2e0\uace0\ud558\uace0, 2026\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uacb0\uc190\uae08 2\uc5b5\uc6d0\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\ub97c \uac00\uc815\ud569\ub2c8\ub2e4. \uc774 \ubc95\uc778\uc740 \ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc744 \uc8fc\ub41c \uc0ac\uc5c5\uc73c\ub85c \ud558\ub294 \ub4f1 \ubc95\uc778\uc138\ubc95 \uc81c60\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ud574\ub2f9\ud558\uc5ec \uac19\uc740 \ubc95 \uc81c55\uc870 \uc81c1\ud56d \uc81c2\ud638\uc758 \ud45c\ub97c \uc801\uc6a9\ubc1b\ub294 \ubc95\uc778\uc740 \uc544\ub2cc \uac83\uc73c\ub85c \uc804\uc81c\ud569\ub2c8\ub2e4. 2025\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0\ub294 \uac1c\uc815 \uc804 \uc138\uc728(2\uc5b5\uc6d0 \uc774\ud558 9%, 2\uc5b5\uc6d0 \ucd08\uacfc\ubd84 19%)\uc774 \uc801\uc6a9\ub429\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_hwangeupaek_gyesan-1.png\" alt=\"\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \uc0b0\ucd9c\uc138\uc561 3,700\ub9cc\uc6d0\uc5d0\uc11c \uacf5\uc81c\u00b7\uac10\uba74\uc138\uc561 1,200\ub9cc\uc6d0\uc744 \ube80 2,500\ub9cc\uc6d0\uc774 \ud55c\ub3c4\uac00 \ub418\uc5b4, \uacc4\uc0b0\uc2dd\uc0c1 2,800\ub9cc\uc6d0\uc774\ub358 \ud658\uae09\uc561\uc774 2,500\ub9cc\uc6d0\uc73c\ub85c \uc904\uc5b4\ub4dc\ub294 \uacc4\uc0b0 \uc608\uc2dc \ub3c4\ud45c\" class=\"wp-image-6466\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hwangeupaek_gyesan-1.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hwangeupaek_gyesan-1-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hwangeupaek_gyesan-1-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_hwangeupaek_gyesan-1-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uacc4\uc0b0\uc2dd\ubcf4\ub2e4 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ucc28\uac10\uc138\uc561\uc774 \uba3c\uc800 \ud658\uae09\uc561\uc744 \uc815\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ub2e8\uacc4<\/th>\n<th>\uacc4\uc0b0<\/th>\n<th>\uae08\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc9c1\uc804(2025) \uacfc\uc138\ud45c\uc900<\/td>\n<td>\uac00\uc815<\/td>\n<td>3\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc9c1\uc804 \uc0b0\ucd9c\uc138\uc561<\/td>\n<td>1,800\ub9cc\uc6d0 + (3\uc5b5\uc6d0 \u2212 2\uc5b5\uc6d0) \u00d7 19%<\/td>\n<td>3,700\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc9c1\uc804 \uacf5\uc81c\u00b7\uac10\uba74\uc138\uc561<\/td>\n<td>\uac00\uc815<\/td>\n<td>1,200\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\uc561(\ud55c\ub3c4)<\/td>\n<td>3,700\ub9cc\uc6d0 \u2212 1,200\ub9cc\uc6d0<\/td>\n<td>2,500\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uae09\uacf5\uc81c \uacb0\uc190\uae08<\/td>\n<td>2026\uc0ac\uc5c5\uc5f0\ub3c4 \uacb0\uc190\uae08 \uc804\uc561<\/td>\n<td>2\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc81c1\ud638 \uae08\uc561<\/td>\n<td>\uc9c1\uc804 \uc0b0\ucd9c\uc138\uc561<\/td>\n<td>3,700\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc81c2\ud638 \uae08\uc561<\/td>\n<td>(3\uc5b5\uc6d0 \u2212 2\uc5b5\uc6d0) \u00d7 9%<\/td>\n<td>900\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc81c1\ud638 \u2212 \uc81c2\ud638<\/strong><\/td>\n<td>3,700\ub9cc\uc6d0 \u2212 900\ub9cc\uc6d0<\/td>\n<td><strong>2,800\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\uc2e4\uc81c \ud658\uae09\uc561<\/strong><\/td>\n<td>\ud55c\ub3c4 2,500\ub9cc\uc6d0 \uc801\uc6a9<\/td>\n<td><strong>2,500\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uacc4\uc0b0\uc2dd\uc73c\ub85c\ub294 2,800\ub9cc\uc6d0\uc774 \ub098\uc624\uc9c0\ub9cc \ud55c\ub3c4\uac00 \uc801\uc6a9\ub418\uc5b4 2,500\ub9cc\uc6d0\ub9cc \ud658\uae09\ub429\ub2c8\ub2e4. \uc774 \uc0ac\ub840\uc5d0\uc11c \ud55c\ub3c4\uac00 \uc904\uc778 \uae08\uc561\uc740 300\ub9cc\uc6d0\uc774\uace0, \uadf8 \ucc28\uc774\ub97c \ub9cc\ub4e0 \uac83\uc740 \uacb0\uc190\uae08\uc758 \ud06c\uae30\uac00 \uc544\ub2c8\ub77c \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ubc1b\uc740 \uacf5\uc81c\u00b7\uac10\uba74 1,200\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uc18c\uae09\uacf5\uc81c\ub85c \uc5bc\ub9c8\ub97c \uc2e0\uccad\ud560\uc9c0 \uc815\ud558\uae30 \uc804\uc5d0 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ucc28\uac10\uc138\uc561\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud558\ub294 \uc774\uc720\uac00 \uc5ec\uae30 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc18c\uae09\uacf5\uc81c\uc640 \uc774\uc6d4\uacf5\uc81c \uc911 \ubb34\uc5c7\uc744 \uace0\ub974\ub294\uac00<\/h2>\n<p>\uac19\uc740 \uacb0\uc190\uae08\uc744 \ub450 \ubc29\ubc95\uc5d0 \ubaa8\ub450 \uc4f8 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc740 \uacb0\uc190\uae08\uc740 \uac01 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacfc\uc138\ud45c\uc900\uc744 \uacc4\uc0b0\ud560 \ub54c \uc774\ubbf8 \uacf5\uc81c\ub41c \uac83\uc73c\ub85c \ubcf4\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c10\uc870 \uc81c3\ud56d \uc81c3\ud638). \uc2e0\uace0\uc11c\ub97c \ub0bc \ub54c \ud55c\ucabd\uc744 \uace0\ub974\ub294 \uc120\ud0dd\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \ud658\uae09\uc744 \ubc1b\uc740 \ub4a4\uc5d0\ub3c4 \uc18c\uae09\uacf5\uc81c\ub97c \uadf8\ub9cc\ub450\uace0 \uc774\uc6d4\uacf5\uc81c\ub85c \ub3cc\ub9ac\ub294 \uae38\uc774 \ub0a8\uc544 \uc788\ub294\ub370, \uc774\ub294 \uc544\ub798\uc5d0\uc11c \ub530\ub85c \ub2e4\ub8f9\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c<\/th>\n<th>\uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uadfc\uac70 \uc870\ubb38<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc81c72\uc870<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc81c13\uc870 \uc81c1\ud56d \uc81c1\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ub300\uc0c1 \ubc95\uc778<\/td>\n<td>\uc911\uc18c\uae30\uc5c5\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0b4\uad6d\ubc95\uc778<\/td>\n<td>\uc81c\ud55c \uc5c6\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\ud6a8\uacfc\uac00 \ub098\ub294 \uc2dc\uc810<\/td>\n<td>\uc2e0\uccad \ud6c4 \ud658\uae09 \uacb0\uc815 \uc2dc \ud604\uae08 \uc720\uc785<\/td>\n<td>\uc774\ud6c4 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4<\/td>\n<\/tr>\n<tr>\n<td>\ub300\uc0c1 \uae30\uac04<\/td>\n<td>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 1\uac1c<\/td>\n<td>\ubc1c\uc0dd \ud6c4 15\ub144 \uc774\ub0b4\uc5d0 \uac1c\uc2dc\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4<\/td>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9\ub418\ub294 \uc138\uc728<\/td>\n<td>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc138\uc728<\/td>\n<td>\uacf5\uc81c\ubc1b\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc138\uc728<\/td>\n<\/tr>\n<tr>\n<td>\ud55c\ub3c4<\/td>\n<td>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ucc28\uac10\uc138\uc561<\/td>\n<td>\uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc758 80%(\uc911\uc18c\uae30\uc5c5\uc740 100%)<\/td>\n<\/tr>\n<tr>\n<td>\uc808\ucc28<\/td>\n<td>\uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ud658\uae09\uc2e0\uccad\uc11c \uc81c\ucd9c<\/td>\n<td>\ubcc4\ub3c4 \uc2e0\uccad \uc5c6\uc774 \uc2e0\uace0\uc11c\uc5d0\uc11c \uacf5\uc81c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc138\uc728\uc744 \uc801\uc6a9\ud558\ub294 \uc2dc\uc810\uc774 \ub2e4\ub974\ub2e4\ub294 \uc810\uc740 2026\ub144\uc5d0 \ud2b9\ud788 \uc911\uc694\ud574\uc84c\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\uc728\uc740 2025\ub144 12\uc6d4 23\uc77c \uacf5\ud3ec\ub41c \uac1c\uc815(\ubc95\ub960 \uc81c21217\ud638)\uc73c\ub85c \uacfc\uc138\ud45c\uc900 2\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04\uc774 9%\uc5d0\uc11c 10%\ub85c, 2\uc5b5\uc6d0 \ucd08\uacfc 200\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04\uc774 1,800\ub9cc\uc6d0 + 19%\uc5d0\uc11c 2,000\ub9cc\uc6d0 + 20%\ub85c \uc62c\ub790\uace0, \uc774 \uac1c\uc815\uc740 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uac1c\uc2dc\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uc561\uc744 \uacc4\uc0b0\ud558\ub294 \uacbd\uc6b0\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uac19\uc740 \ubc95 \ubd80\uce59 \uc81c5\uc870). \ub2e4\ub9cc \ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc744 \uc8fc\ub41c \uc0ac\uc5c5\uc73c\ub85c \ud558\ub294 \ub4f1 \ubc95\uc778\uc138\ubc95 \uc81c60\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ud574\ub2f9\ud558\ub294 \ubc95\uc778\uc740 \uac19\uc740 \ubc95 \uc81c55\uc870 \uc81c1\ud56d \uc81c2\ud638\uc758 \ud45c\ub97c \uc801\uc6a9\ubc1b\uc544 2\uc5b5\uc6d0 \uc774\ud558 \uad6c\uac04 \uc790\uccb4\uac00 \uc5c6\uc73c\ubbc0\ub85c, \uc544\ub798 \uacc4\uc0b0\uc740 \uadf8\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \ubc95\uc778\uc744 \uc804\uc81c\ub85c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub798\uc11c 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774 2026\uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uacb0\uc190\uc744 \ub0b8 \uacbd\uc6b0, \uc18c\uae09\uacf5\uc81c\ub294 \uc9c1\uc804\uc778 2025\uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc61b \uc138\uc728\ub85c \ud658\uae09\uc561\uc774 \uacc4\uc0b0\ub418\uace0 \uc774\uc6d4\uacf5\uc81c\ub294 \uacb0\uc190\uae08\uc744 \uc2e4\uc81c\ub85c \uc4f0\ub294 2027\uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4\uc758 \uc0c8 \uc138\uc728\ub85c \uc138\uae08\uc744 \uc904\uc785\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc774 \uc720\ub9ac\ud55c\uc9c0\ub294 \uacfc\uc138\ud45c\uc900\uc774 \uc5b4\ub290 \uad6c\uac04\uc5d0 \uc788\ub294\uc9c0, \uc55e\uc73c\ub85c \uc18c\ub4dd\uc774 \uc5b8\uc81c \ub0a0 \uac83\uc778\uc9c0\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc77c\ub960\uc801\uc73c\ub85c \ub9d0\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ub450 \ubc29\ubc95\uc758 \uacc4\uc0b0 \uae30\uc900\uc774 \uc11c\ub85c \ub2e4\ub978 \uc138\uc728\uc774\ub77c\ub294 \uc0ac\uc2e4 \uc790\uccb4\ub97c \ubaa8\ub978 \ucc44 \uace0\ub974\uba74 \ube44\uad50 \uc790\uccb4\uac00 \uc131\ub9bd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uacb0\uc190\uc774 \uc608\uc0c1\ub418\ub294 \ud574\uc5d0 \uc138 \ubd80\ub2f4\uc744 \uc870\uc815\ud558\ub294 \ub2e4\ub978 \uc218\ub2e8\uc73c\ub85c\ub294 <a href=\"\/insights\/corporate-interim-tax-prepayment-saving\/\">\uc911\uac04\uc608\ub0a9\uc744 \uac00\uacb0\uc0b0 \ubc29\uc2dd\uc73c\ub85c \uc2e0\uace0<\/a>\ud558\ub294 \ubc29\ubc95\uc774 \uc788\uace0, \ubc95\uc778\uc744 \uc815\ub9ac\ud558\ub294 \uad6d\uba74\uc5d0\uc11c \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uc5b4\ub514\uae4c\uc9c0 \uc4f0\uc774\ub294\uc9c0\ub294 <a href=\"\/insights\/beobin-cheongsan-sodeuk\/\">\ubc95\uc778 \uccad\uc0b0\uc18c\ub4dd<\/a> \ud3b8\uc5d0\uc11c \ub530\ub85c \ub2e4\ub8e8\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc774\ubbf8 \ud658\uae09\ubc1b\uc740 \ub4a4\uc5d0\ub294 \ubb34\uc5c7\uc774 \uc5f4\ub824 \uc788\ub294\uac00<\/h2>\n<p>\uae30\ud55c\uc744 \uc9c0\ucf1c \ud658\uae09\uc744 \ubc1b\uc740 \ubc95\uc778\uc774\ub77c\uba74 \uc0ac\uc815\uc774 \ub2ec\ub77c\uc84c\uc744 \ub54c \uc870\uc815 \uc218\ub2e8\uc774 \uc591\ucabd\uc5d0 \uc5f4\ub824 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uacb0\uc190\uae08\uc774 \ub298\uc5b4\ub09c \ucabd\uc758 \ucd94\uac00\ud658\uae09\uc740 \ud55c\uc2dc \ud2b9\ub840\ub97c \uc801\uc6a9\ubc1b\uc740 \ubc95\uc778\uc758 \uc0ac\uc548\uc5d0\uc11c \uc778\uc815\ub41c \uac83\uc774\uc5b4\uc11c, \uc77c\ubc18 \uc0ac\uc548\uc5d0\ub3c4 \uac19\uc740 \uacb0\ub860\uc774 \ub098\uc628\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \uc218\ub2e8\uc774 \uc804\ud600 \uc5c6\ub294 \ucabd\uc740 \uc2e0\uace0 \ub2e8\uacc4\uc5d0\uc11c \uc2e0\uccad\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/p>\n<p>\uccab\uc9f8, \ub2f9\ucd08 \ud658\uae09\uc138\uc561 \uacc4\uc0b0\uc758 \uae30\ucd08\uac00 \ub41c \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\uc561\uc774\ub098 \uacfc\uc138\ud45c\uc900\uc774 \ub2ec\ub77c\uc9c0\uba74 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc774 \uc989\uc2dc \ub2f9\ucd08 \ud658\uae09\uc138\uc561\uc744 \uacbd\uc815\ud558\uc5ec \ucd94\uac00\ub85c \ud658\uae09\ud558\uac70\ub098 \uacfc\ub2e4 \ud658\uae09\ubd84\uc744 \uc9d5\uc218\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c6\ud56d). \ub2e4\ub9cc \uc774 \ud56d\uc758 \uc694\uac74\uc740 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\uc561\uc774\ub098 \uacfc\uc138\ud45c\uc900\uc774 \ub2ec\ub77c\uc9c4 \uacbd\uc6b0\uc5ec\uc11c, \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacb0\uc190\uae08 \uc790\uccb4\uac00 \ub298\uc5b4\ub09c \uacbd\uc6b0\ub294 \uc5ec\uae30\uc5d0 \ub4e4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uacb0\uc190\uae08\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0\uc5d0 \uad00\ud574 \uad6d\uc138\uccad\uc740 \uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c \ud658\uae09\uc744 \ubc1b\uc740 \ub4a4 \uc815\uae30\uc2e0\uace0 \uc2dc \uacb0\uc190\uae08 \uac10\uc18c\ub85c \uc815\uc0b0\ud574 \ucd94\uac00\ub0a9\ubd80\ud55c \ubc95\uc778\uc774, \uc2e0\uace0\uae30\ud55c \uacbd\uacfc \ud6c4 \uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774 \ub2e4\uc2dc \uc99d\uac00\ud55c \uc0ac\uc548\uc5d0\uc11c \uc99d\uac00\ud55c \uacb0\uc190\uae08\uc5d0 \ub300\ud574 \uacbd\uc815\uccad\uad6c\ub85c \ucd94\uac00 \ud658\uae09\uc774 \uac00\ub2a5\ud558\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uae30\uc900-2024-\ubc95\uaddc\ubc95\uc778-0033, 2024. 9. 26.). \uc774 \uacbd\ub85c\uc758 \uacbd\uc815\uccad\uad6c\ub294 \uc2e0\uace0\ud55c \uacb0\uc190\uae08\uc561\uc774 \uc2e0\uace0\ud558\uc5ec\uc57c \ud560 \uacb0\uc190\uae08\uc561\uc5d0 \ubbf8\uce58\uc9c0 \ubabb\ud55c \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ud558\uc5ec \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d \uc81c2\ud638\uc5d0 \ub530\ub974\ub294 \uac83\uc774\uace0, \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\ub77c\ub294 \uae30\uac04 \uc81c\ud55c\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uacbd\uc815\uc774 \uc788\uc5c8\ub2e4\ub294 \uc0ac\uc815\uc744 \uc548 \ub0a0\ubd80\ud130 3\uac1c\uc6d4\uc778 \uac19\uc740 \uc870 \uc81c2\ud56d\uc758 \ud6c4\ubc1c\uc801 \uc0ac\uc720 \uacbd\ub85c\uac00 \uc544\ub2c8\ubbc0\ub85c, \uae30\uac04\uc774 3\uac1c\uc6d4\ubfd0\uc774\ub77c\uace0 \ubcf4\uace0 \ubbf8\ub9ac \uc811\uc73c\uc2e4 \uc77c\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc \uc774 \uc0ac\uc548\uc740 2020\ub144 \uc911\uac04\uc608\ub0a9\uae30\uac04 \uacb0\uc190\uae08\uc5d0 \ub300\ud55c \uad6c \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c8\uc870\uc7584(2020. 5. 19. \ubc95\ub960 \uc81c17254\ud638) \ud55c\uc2dc \ud2b9\ub840\ub97c \uc801\uc6a9\ubc1b\uc740 \ubc95\uc778\uc758 \uc0ac\ub840\uc785\ub2c8\ub2e4. \ud604\ud589 \uc81c8\uc870\uc7584\ub294 2021\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uc758 \uacb0\uc190\uae08\uc744 \uc9c1\uc804 2\uac1c \uacfc\uc138\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \uc18c\uae09\uacf5\uc81c\ud558\ub3c4\ub85d \uc815\ud55c \ubcc4\uac1c\uc758 \ud2b9\ub840\uc5ec\uc11c, \uac19\uc740 \uc870\ubb38 \ubc88\ud638\ub77c\ub3c4 \ub0b4\uc6a9\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<p>\ub458\uc9f8, \uc18c\uae09\uacf5\uc81c\ub97c \uadf8\ub9cc\ub450\uace0 \uc774\uc6d4\uacf5\uc81c\ub85c \ub3cc\ub9ac\ub294 \uac83\ub3c4 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uae30\ud68d\uc7ac\uc815\ubd80\ub294 \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \ub610\ub294 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c8\uc870\uc7584\uc5d0 \ub530\ub77c \uc18c\uae09\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc740 \uc911\uc18c\uae30\uc5c5\uc778 \ub0b4\uad6d\ubc95\uc778\uc774 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub77c \uadf8 \uacb0\uc190\uae08\uc744 \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc544\ub2c8\ud55c \uac83\uc73c\ub85c \uc218\uc815\uc2e0\uace0\ud558\uace0, \uacb0\uc190\uae08\uc774 \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc774\ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacfc\uc138\ud45c\uc900\uc744 \uacc4\uc0b0\ud560 \ub54c \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4\uace0 \ud574\uc11d\ud588\uc2b5\ub2c8\ub2e4(\uae30\ud68d\uc7ac\uc815\ubd80 \ubc95\uc778\uc138\uc81c\uacfc-615, 2025. 12. 8.). \ub2e4\ub9cc \uc218\uc815\uc2e0\uace0\ub97c \uc544\ubb34 \ub54c\ub098 \ub0bc \uc218 \uc788\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870 \uc81c1\ud56d\uc740 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc774 \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc744 \uacb0\uc815 \ub610\ub294 \uacbd\uc815\ud558\uc5ec \ud1b5\uc9c0\ud558\uae30 \uc804\uae4c\uc9c0, \uadf8\ub9ac\uace0 \uac19\uc740 \ubc95 \uc81c26\uc870\uc7582 \uc81c1\ud56d\ubd80\ud130 \uc81c4\ud56d\uae4c\uc9c0\uc5d0 \ub530\ub978 \ubd80\uacfc\uc81c\ucc99\uae30\uac04\uc774 \ub05d\ub098\uae30 \uc804\uae4c\uc9c0\ub85c \uc2dc\uae30\ub97c \uc774\uc911\uc73c\ub85c \uc81c\ud55c\ud569\ub2c8\ub2e4. \uacbd\uc815\uc774 \uc9c4\ud589 \uc911\uc778 \ubc95\uc778\uc774\ub77c\uba74 \ud1b5\uc9c0\uac00 \ub098\uac00\ub294 \uc21c\uac04 \uc774 \uae38\uc774 \ub2eb\ud788\ubbc0\ub85c, \uc804\ud658 \uc5ec\ubd80\ub294 \ud1b5\uc9c0 \uc804\uc5d0 \uc815\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc804\ud658\uc740 \uacf5\uc9dc\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/strong><\/p>\n<p>\uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \uc218\uc815\uc2e0\uace0\ud558\uba74 \uadf8 \ud658\uae09\uc744 \ubc1b\uc744 \uadfc\uac70\uac00 \uc0ac\ub77c\uc9c0\ubbc0\ub85c, <strong>\uc774\ubbf8 \ubc1b\uc740 \ud658\uae09\uc138\uc561\uc744 \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong> \ubc18\uba74 \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c\ub294 \uc55e\uc73c\ub85c \uc18c\ub4dd\uc774 \ub098\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uac00\uc11c\uc57c \ud6a8\uacfc\uac00 \ub098\ud0c0\ub0a9\ub2c8\ub2e4. \ub2f9\uc7a5 \ud604\uae08\uc744 \ub0b4\uace0 \ub4b7\ub0a0\uc758 \uacf5\uc81c\ub97c \uc5bb\ub294 \uc120\ud0dd\uc774\ub77c\ub294 \ub73b\uc785\ub2c8\ub2e4. \uc218\uc815\uc2e0\uace0\ub85c \uc138\uc561\uc744 \ub354 \ub0b4\uac8c \ub418\uba74 \uadf8\ub54c \uc131\ub9bd\ud55c \uac00\uc0b0\uc138\ub97c \uc138\uc561\uacfc \ud568\uaed8 \ub0a9\ubd80\ud558\uac8c \ub429\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c46\uc870 \uc81c1\ud56d). \uc774 \uc870\ud56d\uc740 \uac00\uc0b0\uc138\uac00 \uc131\ub9bd\ud588\uc744 \ub54c\uc758 \ub0a9\ubd80 \uc808\ucc28\ub97c \uc815\ud55c \uac83\uc774\uace0, \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \uac00\uc0b0\uc138\uac00 \uc131\ub9bd\ud558\ub294\uc9c0\ub97c \uc815\ud558\ub294 \uc870\ud56d\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc218\uc815\uc2e0\uace0\uc5d0 \ub530\ub978 \uac00\uc0b0\uc138 \uac10\uba74\uc774 \ubbf8\uce58\ub294 \ubc94\uc704\ub294 \uacfc\uc18c\uc2e0\uace0\u00b7\ucd08\uacfc\ud658\uae09\uc2e0\uace0\uac00\uc0b0\uc138\uc774\uace0(\uac19\uc740 \ubc95 \uc81c48\uc870 \uc81c2\ud56d \uc81c1\ud638, \uc81c47\uc870\uc7583), \uadf8 \uac10\uba74\ub3c4 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 2\ub144 \uc774\ub0b4\uc5d0 \uc218\uc815\uc2e0\uace0\ud55c \uacbd\uc6b0\ub85c \ud55c\uc815\ub418\uba70 \uae30\uac04\uc774 \uae38\uc5b4\uc9c8\uc218\ub85d 100\ubd84\uc758 90\uc5d0\uc11c 100\ubd84\uc758 10\uae4c\uc9c0 \uc904\uc5b4\ub4ed\ub2c8\ub2e4(1\uac1c\uc6d4 \uc774\ub0b4 100\ubd84\uc758 90, 3\uac1c\uc6d4 \uc774\ub0b4 100\ubd84\uc758 75, 6\uac1c\uc6d4 \uc774\ub0b4 100\ubd84\uc758 50, 1\ub144 \uc774\ub0b4 100\ubd84\uc758 30, 1\ub144 6\uac1c\uc6d4 \uc774\ub0b4 100\ubd84\uc758 20, 2\ub144 \uc774\ub0b4 100\ubd84\uc758 10). <strong>\uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc744 \uacbd\uc815\ud560 \uac83\uc744 \ubbf8\ub9ac \uc54c\uace0 \ub0b8 \uc218\uc815\uc2e0\uace0\ub294 \uc774 \uac10\uba74\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4<\/strong>(\uac19\uc740 \ud638 \uad04\ud638). \uc138\ubb34\uc870\uc0ac\ub098 \uacbd\uc815\uc774 \uc9c4\ud589 \uc911\uc778 \uc0c1\ud0dc\uc5d0\uc11c \ub0b4\ub294 \uc218\uc815\uc2e0\uace0\ub77c\uba74 \uc774 \ubc30\uc81c\uc0ac\uc720\uc5d0 \uac78\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0a9\ubd80\uac00 \ub2a6\uc5b4\uc9c4 \uae30\uac04\uc5d0 \ubd99\ub294 \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138\ub294 \uc560\ucd08\uc5d0 \uc774 \uac10\uba74\uc758 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c47\uc870\uc7584). \ub2e4\ub9cc \uc18c\uae09\uacf5\uc81c\ub97c \uadf8\ub9cc\ub450\ub294 \uc218\uc815\uc2e0\uace0\uac00 \uacfc\uc18c\uc2e0\uace0\u00b7\ucd08\uacfc\ud658\uae09\uc2e0\uace0\uac00\uc0b0\uc138\uc758 \uc694\uac74\uc5d0 \ub4dc\ub294\uc9c0\ub97c \uc815\uba74\uc73c\ub85c \ud310\ub2e8\ud55c \uc608\uaddc\ub098 \uc2ec\ud310\ub840\ub294 \ud655\uc778\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubd80\ub2f4\uc758 \ud06c\uae30\ub294 \uc2e0\uace0 \uc804\uc5d0 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \ud655\uc778\ud574 \ub450\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \uc55e\uc73c\ub85c \uba87 \ud574 \uc548\uc5d0 \uacf5\uc81c\ud560 \ub9cc\ud55c \uc18c\ub4dd\uc774 \uc0dd\uae38\uc9c0\ubd80\ud130 \ub530\uc838 \ubcf4\uc2e0 \ub4a4\uc5d0 \uc815\ud558\uc2dc\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc720\ud615 A \u2014 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0<\/th>\n<th>\uc720\ud615 B \u2014 \uc774\ubbf8 \ud658\uae09\ubc1b\uc740 \uacbd\uc6b0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0c1\ud669<\/td>\n<td>\uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ud658\uae09\uc2e0\uccad\uc11c\ub97c \ub0b4\uc9c0 \uc54a\uc558\ub2e4<\/td>\n<td>\uc2e0\uccad\ud574 \ud658\uae09\uc744 \ubc1b\uc740 \ub4a4 \uc0ac\uc815\uc774 \ub2ec\ub77c\uc84c\ub2e4<\/td>\n<\/tr>\n<tr>\n<td>\uacbd\uc815\uccad\uad6c\ub85c \uc18c\uae09\uacf5\uc81c \uc2e0\uccad<\/td>\n<td>\ubd88\uac00(\ub300\ubc95\uc6d0 2001\ub45010721)<\/td>\n<td>\uc2e0\uccad\uc740 \uc774\ubbf8 \ub9c8\ucce4\ub2e4(\uc99d\uac00\ud55c \uacb0\uc190\uae08\uc758 \ucd94\uac00\ud658\uae09\uc740 \uc544\ub798 \ud589\uc758 \uacbd\uc815\uccad\uad6c \ucd95)<\/td>\n<\/tr>\n<tr>\n<td>\uacb0\uc190\uae08\uc774 \ub298\uc5b4\ub09c \uacbd\uc6b0<\/td>\n<td>\ub298\uc5b4\ub09c \uacb0\uc190\uae08\ub3c4 \uc774\uc6d4\uacf5\uc81c\ub85c\ub9cc \uc4f4\ub2e4<\/td>\n<td>\uacbd\uc815\uccad\uad6c\ub85c \ucd94\uac00\ud658\uae09(\uae30\uc900-2024-\ubc95\uaddc\ubc95\uc778-0033 \u00b7 \ud55c\uc2dc \ud2b9\ub840 \uc0ac\uc548)<\/td>\n<\/tr>\n<tr>\n<td>\uacb0\uc190\uae08\uc774 \uc904\uc5b4\ub4e0 \uacbd\uc6b0<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uacfc\ub2e4\ud658\uae09\ubd84\uc5d0 \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \ub354\ud574 \uc9d5\uc218(\uc81c72\uc870 \uc81c5\ud56d)<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uae09\uacf5\uc81c\ub97c \uc774\uc6d4\uacf5\uc81c\ub85c \uc804\ud658<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\ubc1b\uc740 \ud658\uae09\uc138\uc561\uc744 \ud568\uaed8 \ub0a9\ubd80\ud558\uace0 \uc218\uc815\uc2e0\uace0(\uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0 \uc804\u00b7\ubd80\uacfc\uc81c\ucc99\uae30\uac04 \ub0b4, \uae30\ud68d\uc7ac\uc815\ubd80 \ubc95\uc778\uc138\uc81c\uacfc-615)<\/td>\n<\/tr>\n<tr>\n<td>\ub0a8\uc740 \uae38<\/td>\n<td>\uc774\ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c<\/td>\n<td>\uacbd\uc815\uacfc \uc218\uc815\uc2e0\uace0\ub85c \uc591\ubc29\ud5a5 \uc870\uc815(\ucd94\uac00\ud658\uae09\uc740 \ud55c\uc2dc \ud2b9\ub840 \uc0ac\uc548)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uacb0\uc190\uae08\uc774 \uc904\uba74 \ud658\uae09\ubc1b\uc740 \uc138\uae08\uc744 \ub3cc\ub824\uc8fc\uc5b4\uc57c \ud569\ub2c8\ub2e4<\/h2>\n<p>\ud658\uae09 \uc774\ud6c4 \uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774 \uac10\uc18c\ud558\uac70\ub098, \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacbd\uc815\uc73c\ub85c \ud658\uae09\uc138\uc561\uc774 \uac10\uc18c\ud558\uac70\ub098, \uc911\uc18c\uae30\uc5c5\uc774 \uc544\ub2cc \ubc95\uc778\uc774 \ud658\uae09\uc744 \ubc1b\uc740 \uac83\uc73c\ub85c \ub4dc\ub7ec\ub098\uba74 \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \ub354\ud55c \uae08\uc561\uc744 \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ubc95\uc778\uc138\ub85c \uc9d5\uc218\ud569\ub2c8\ub2e4. \uc55e\uc758 \ub450 \uacbd\uc6b0\uc5d0\ub294 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ud55c \uc138\uc561 \uc0c1\ub2f9\uc561\uc774, \uc911\uc18c\uae30\uc5c5\uc774 \uc544\ub2cc \ubc95\uc778\uc774 \ud658\uae09\ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \ud658\uae09\uc138\uc561 \uc804\uc561\uc774 \uc9d5\uc218 \ub300\uc0c1\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c5\ud56d).<\/p>\n<h3>\ucd94\uc9d5\uc138\uc561 \uc0b0\uc2dd<\/h3>\n<p>\uc9d5\uc218\ud560 \ubc95\uc778\uc138\uc561\uc740 \ub2f9\ucd08 \ud658\uae09\uc138\uc561\uc5d0, \uac10\uc18c\ub41c \uacb0\uc190\uae08\uc561 \uc911 \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc544\ub2c8\ud55c \uacb0\uc190\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc744 \uc18c\uae09\uacf5\uc81c \uacb0\uc190\uae08\uc561\uc73c\ub85c \ub098\ub208 \ube44\uc728\uc744 \uacf1\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c3\ud56d). \uac19\uc740 \ud56d \ub2e8\uc11c\ub294 \uacb0\uc190\uae08 \uc911 \uc77c\ubd80\ub9cc \uc18c\uae09\uacf5\uc81c\ubc1b\uc740 \uacbd\uc6b0 \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc544\ub2c8\ud55c \uacb0\uc190\uae08\uc774 \uba3c\uc800 \uac10\uc18c\ud55c \uac83\uc73c\ub85c \ubcf8\ub2e4\uace0 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774 \ub2e8\uc11c\ub294 \uc2e4\ubb34\uc5d0\uc11c \uc644\ucda9 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4. \uacb0\uc190\uae08 5\uc5b5\uc6d0 \uc911 2\uc5b5\uc6d0\ub9cc \uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc558\ub2e4\uba74, \uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774 1\uc5b5\uc6d0 \uc904\uc5b4\ub3c4 \uadf8 1\uc5b5\uc6d0\uc740 \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc54a\uc740 3\uc5b5\uc6d0\uc5d0\uc11c \uba3c\uc800 \ucc28\uac10\ub418\ubbc0\ub85c \ud658\uae09\uc138\uc561\uc744 \ud1a0\ud574 \ub0b4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uacb0\uc190\uae08 \uc804\uc561\uc744 \uc18c\uae09\uacf5\uc81c\uc5d0 \ub123\uc744\uc9c0 \uc77c\ubd80\ub9cc \ub123\uc744\uc9c0\ub97c \uc815\ud560 \ub54c \ud568\uaed8 \ub530\uc838 \ubcfc \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc774\uc790\uc0c1\ub2f9\uc561\uc758 \uc774\uc728<\/h3>\n<p>\uc774\uc790\uc0c1\ub2f9\uc561\uc740 \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c5\ud56d\uc5d0 \ub530\ub978 \ud658\uae09\uc138\uc561, \uc989 \uc55e\uc758 \ub450 \uacbd\uc6b0\uc5d0\ub294 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ud55c \uc138\uc561 \uc0c1\ub2f9\uc561\uc5d0 \ub2f9\ucd08 \ud658\uae09\uc138\uc561\uc758 \ud1b5\uc9c0\uc77c \ub2e4\uc74c \ub0a0\ubd80\ud130 \uc9d5\uc218\ud558\ub294 \ubc95\uc778\uc138\uc561\uc758 \uace0\uc9c0\uc77c\uae4c\uc9c0\uc758 \uae30\uac04\uc5d0 \ub300\ud574 1\uc77c 10\ub9cc\ubd84\uc758 22\uc758 \uc728\uc744 \uacf1\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c4\ud56d \uc81c1\ud638\u00b7\uc81c2\ud638). \uc5f0 \ub2e8\uc704\ub85c \ud658\uc0b0\ud558\uba74 8%\ub97c \ub118\ub294 \uc218\uc900\uc785\ub2c8\ub2e4.<\/p>\n<p>\uac19\uc740 \ud56d \uc81c2\ud638 \ub2e8\uc11c\ub294 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ubc1b\uc740 \ub370 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \ub54c\uc5d0\ub294 \uad6d\uc138\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \uc81c43\uc870\uc7583 \uc81c2\ud56d \ubcf8\ubb38\uc5d0 \ub530\ub978 \uc774\uc790\uc728, \uc989 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc744 \uc801\uc6a9\ud558\ub3c4\ub85d \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ub2e8\uc11c\ub294 2012\ub144 \uc2dc\ud589\ub839 \uac1c\uc815\uc73c\ub85c \ub4e4\uc5b4\uc654\uc2b5\ub2c8\ub2e4. \uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacbd\uc815\uc73c\ub85c \ub2f9\ucd08 \ud658\uae09\uc138\uc561\uc774 \uc904\uc5b4 \ucd94\uc9d5\uc774 \uc774\ub8e8\uc5b4\uc9c4 \uac1c\uc815 \uc804 \uc0ac\uc548\uc5d0\uc11c \u300c\ubc95\uc778\uc138 \ud658\uae09\uc138\uc561\uc744 \ucd94\uc9d5\ud558\ub294\ub370 \uc788\uc5b4 \ub0a9\uc138\uc790\uc758 \uadc0\ucc45\uc0ac\uc720\uac00 \uc5c6\ub2e4\uace0 \ud558\uc5ec \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \uac00\uc0b0\ud558\uc9c0 \uc544\ub2c8\ud558\uac70\ub098 \uc774\uc790\uc728\uc744 \ub2ec\ub9ac \uc801\uc6a9\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\uc9c0\ub294 \uc544\ub2c8\ud558\ubbc0\ub85c \uc704 \uaddc\uc815\uc758 \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \uc801\uc6a9\ud558\uc5ec \uc774 \uac74 \ubc95\uc778\uc138\ub97c \uacfc\uc138\ud55c \ucc98\ubd84\uc740 \uc798\ubabb\uc774 \uc5c6\ub2e4\u300d\uace0 \ud310\ub2e8\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4(\uc870\uc2ec2012\uc9112449. \ub2f9\uc2dc \uc801\uc6a9\ub41c \uc870\ubb38\uc740 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c5\ud56d\uc73c\ub85c, \ud604\ud589 \uc81c4\ud56d\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4).<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\uc5b4\ub3c4 \uc774\uc790\uc0c1\ub2f9\uc561 \uc790\uccb4\ub294 \ubd99\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ud604\ud589 \uaddc\uc815\uc774 \uc815\ub2f9\ud55c \uc0ac\uc720\uc5d0 \ub300\ud574 \uc815\ud558\uace0 \uc788\ub294 \uac83\uc740 \uc774\uc790\uc728\uc744 \ub0ae\ucd94\ub294 \uac83\uc774\uc9c0 \uc774\uc790\uc0c1\ub2f9\uc561\uc744 \uba74\uc81c\ud558\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ud658\uae09\uc744 \ubc1b\uc544 \ub454 \ub4a4 \uc138\ubb34\uc870\uc0ac\ub85c \uacb0\uc190\uae08\uc774 \uc904\uba74 \ub418\ub808 \uc774\uc790\uae4c\uc9c0 \ub354\ud574 \ub3cc\ub824\uc8fc\uac8c \ub429\ub2c8\ub2e4. \uacb0\uc190\uae08\uc774 \uc870\uc815\ub420 \uc5ec\uc9c0\uac00 \uc788\ub294 \ubc95\uc778\uc774\ub77c\uba74 \ud658\uae09\uc744 \ubc1b\ub294 \uc2dc\uc810\uc5d0 \uc774\ubbf8 \uc774 \ubd80\ub2f4\uc774 \uc7a0\uc7ac\ud574 \uc788\ub2e4\uace0 \ubcf4\uace0 \uc18c\uae09\uacf5\uc81c \uaddc\ubaa8\ub97c \uc815\ud558\uc2dc\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc815\ub9ac \u2014 \uc774 \uc81c\ub3c4\uc758 \uc2b9\ubd80\ub294 \uc2e0\uace0\uc11c\ub97c \ub0b4\uae30 \uc804\uc5d0 \ub0a9\ub2c8\ub2e4<\/h2>\n<p><strong>\uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\uc5d0\uc11c \uacb0\uacfc\ub97c \uc815\ud558\ub294 \uac83\uc740 \uacc4\uc0b0\uc774 \uc544\ub2c8\ub77c \uc2e0\uccad \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/strong> \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ud658\uae09\uc2e0\uccad\uc11c\ub97c \ub0b4\uba74 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ucc28\uac10\uc138\uc561\uc744 \ud55c\ub3c4\ub85c \ud604\uae08\uc774 \ub3cc\uc544\uc624\uace0, \uadf8 \uae30\ud55c\uae4c\uc9c0 \ub0b4\uc9c0 \uc54a\uc73c\uba74 \uacbd\uc815\uccad\uad6c \uaddc\uc815 \uc790\uccb4\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub0a0 \ub54c\uae4c\uc9c0 \u300c\uc774\uc6d4\uacf5\uc81c\ub85c \ub450\uc790\u300d\uace0 \ub118\uae34 \ud310\ub2e8\uc740 \uadf8\ub300\ub85c \ud655\uc815\ub429\ub2c8\ub2e4.<\/p>\n<p>\ubc18\ub300\ub85c \uc774\ubbf8 \ud658\uae09\uc744 \ubc1b\uc740 \ub4a4\ub77c\uba74 \uc870\uc815 \uc218\ub2e8\uc740 \uc591\ucabd\uc5d0 \ub2e4 \uc788\uc2b5\ub2c8\ub2e4. \uacb0\uc190\uae08\uc774 \ub298\uba74 \ucd94\uac00\ud658\uae09\uc744, \uc18c\uae09\uacf5\uc81c\ub97c \uadf8\ub9cc\ub450\ub824\uba74 \uc218\uc815\uc2e0\uace0\ub97c \ud1b5\ud55c \uc774\uc6d4\uacf5\uc81c \uc804\ud658\uc744 \ud0dd\ud560 \uc218 \uc788\uace0, \uacb0\uc190\uae08\uc774 \uc904\uba74 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ud55c \uc138\uc561\uc5d0 \uc774\uc790\uc0c1\ub2f9\uc561\uae4c\uc9c0 \ub354\ud574 \ub3cc\ub824\uc8fc\uac8c \ub429\ub2c8\ub2e4. \ub2e4\ub9cc \ucd94\uac00\ud658\uae09\uc774 \uc778\uc815\ub41c \uad6d\uc138\uccad \ud68c\uc2e0\uc740 \ud55c\uc2dc \ud2b9\ub840\ub97c \uc801\uc6a9\ubc1b\uc740 \ubc95\uc778\uc758 \uc0ac\uc548\uc774\uace0, \uc804\ud658\uc744 \uc704\ud55c \uc218\uc815\uc2e0\uace0\ub294 \ubc1b\uc740 \ud658\uae09\uc138\uc561\uc744 \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud558\uace0, \uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0 \uc804\uae4c\uc9c0 \uadf8\ub9ac\uace0 \ubd80\uacfc\uc81c\ucc99\uae30\uac04\uc774 \ub05d\ub098\uae30 \uc804\uae4c\uc9c0\ub77c\ub294 \ub450 \uc2dc\uae30 \uc81c\ud55c\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uacb0\uc190\uc774 \uc608\uc0c1\ub418\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\ub77c\uba74 \uc2e0\uace0\uc11c\ub97c \uc900\ube44\ud558\ub294 \ub2e8\uacc4\uc5d0\uc11c \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ucc28\uac10\uc138\uc561\uacfc \uc55e\uc73c\ub85c\uc758 \uc18c\ub4dd \uc804\ub9dd\uc744 \ud568\uaed8 \ub193\uace0 \uc18c\uae09\uacf5\uc81c \uaddc\ubaa8\ub97c \uc815\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4. \uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4\uc5d0 \uc81c\ub3c4\ub97c \uc54c\uac8c \ub418\uc168\ub2e4\uba74 \uc18c\uae09\uacf5\uc81c\uac00 \uc544\ub2c8\ub77c \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c \ucabd\uc73c\ub85c \uacc4\ud68d\uc744 \ub2e4\uc2dc \uc138\uc6b0\ub294 \uac83\uc774 \ub9de\uc2b5\ub2c8\ub2e4. \uc2e0\uace0\uc11c\ub97c \uc774\ubbf8 \ub0c8\ub354\ub77c\ub3c4 \uc2e0\uace0\uae30\ud55c\uc774 \ub0a8\uc544 \uc788\ub2e4\uba74 \uadf8 \uae30\ud55c\uae4c\uc9c0\ub294 \uc544\uc9c1 \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud658\uae09\uc744 \uc774\ubbf8 \ubc1b\uc740 \uc0c1\ud0dc\uc5d0\uc11c \uc138\ubb34\uc870\uc0ac\ub098 \uacbd\uc815\uc774 \uc9c4\ud589 \uc911\uc778 \ubc95\uc778\uc774\ub77c\uba74 \ucd94\uac00\ud658\uae09\uacfc \ucd94\uc9d5 \uac00\uc6b4\ub370 \uc5b4\ub290 \ucabd\uc5d0 \uc11c \uc788\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \uc774\uc6d4\uacf5\uc81c\ub85c \ub3cc\ub9ac\uc2e4 \uc0dd\uac01\uc774\ub77c\uba74 \uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0\ub97c \ubc1b\uae30 \uc804\uc5d0 \uc815\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \uc2e0\uace0\uc11c\uc640 \uc62c\ud574 \uac00\uacb0\uc0b0 \uc790\ub8cc\ub97c \ud568\uaed8 \uac80\ud1a0\ud558\uba74 \uc18c\uae09\uacf5\uc81c\ub85c \ub3cc\uc544\uc62c \uae08\uc561\uacfc \uc774\uc6d4\uacf5\uc81c\ub85c \ub0a8\uae38 \uae08\uc561\uc774 \uad6c\ubd84\ub429\ub2c8\ub2e4. \uc2e0\uccad \uae30\ud55c\uc774 \uc2e0\uace0\uae30\ud55c\uacfc \uac19\uc544 \ud655\uc778 \uc2dc\uc810\uc774 \uacb0\uacfc\ub97c \uc88c\uc6b0\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4\uc5d0 \uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c2\ud56d\uc774 \uc2e0\uccad \uc2dc\uae30\ub97c \uc81c60\uc870\uc5d0 \ub530\ub978 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0\ub85c \uc815\ud558\uace0 \uc788\uace0, \ub300\ubc95\uc6d0\uc740 \uc774 \ud658\uae09\uc5d0 \uacbd\uc815\uccad\uad6c \uaddc\uc815\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\uc2dc\ud588\uc2b5\ub2c8\ub2e4(2001\ub45010721). \uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144\uc774\ub77c\ub294 \uc77c\ubc18\uc801\uc778 \uacbd\uc815\uccad\uad6c \uae30\uac04\uc774 \uc801\uc6a9\ub418\ub294 \ubb38\uc81c\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uae30\ud55c\ud6c4\uc2e0\uace0\ub97c \ud558\uba74\uc11c \uc18c\uae09\uacf5\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \uc5b4\ub5bb\uac8c \ub429\ub2c8\uae4c?<\/summary>\n<p>\uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c4\ud56d\uc740 \uacb0\uc190\uc774 \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uadf8 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uacfc\uc138\ud45c\uc900 \ubc0f \uc138\uc561\uc744 \ubaa8\ub450 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uac01\uac01 \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc18c\uae09\uacf5\uc81c \uaddc\uc815\uc744 \uc801\uc6a9\ud55c\ub2e4\uace0 \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ud55c\ud6c4\uc2e0\uace0\ub294 \uc774 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc740 \uacb0\uc190\uae08\uc744 \ub098\uc911\uc5d0 \uc774\uc6d4\uacf5\uc81c\ub85c \ub2e4\uc2dc \uc4f8 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uac19\uc740 \uacb0\uc190\uae08\uc744 \ub450 \ubc88 \uc4f8 \uc218\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c10\uc870 \uc81c3\ud56d \uc81c3\ud638\ub294 \uc81c72\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub77c \uacf5\uc81c\ubc1b\uc740 \uacb0\uc190\uae08\uc744 \uacfc\uc138\ud45c\uc900 \uacc4\uc0b0 \uc2dc \uacf5\uc81c\ub41c \uac83\uc73c\ub85c \ubcf4\ub3c4\ub85d \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc18c\uae09\uacf5\uc81c \uc790\uccb4\ub97c \ucde8\uc18c\ud558\ub294 \uc218\uc815\uc2e0\uace0\ub97c \ud558\uba74 \uc774\ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc774\uc6d4\uacb0\uc190\uae08\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uae30\ud68d\uc7ac\uc815\ubd80 \ubc95\uc778\uc138\uc81c\uacfc-615, 2025. 12. 8.). \ub2e4\ub9cc \uc18c\uae09\uacf5\uc81c\ub97c \ubc1b\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ub3cc\ub9ac\ub294 \uac83\uc774\ubbc0\ub85c \uc774\ubbf8 \ubc1b\uc740 \ud658\uae09\uc138\uc561\uc740 \ud568\uaed8 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc218\uc815\uc2e0\uace0\ub294 \uacb0\uc815\u00b7\uacbd\uc815 \ud1b5\uc9c0 \uc804\uae4c\uc9c0, \uadf8\ub9ac\uace0 \ubd80\uacfc\uc81c\ucc99\uae30\uac04\uc774 \ub05d\ub098\uae30 \uc804\uae4c\uc9c0\ub9cc \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870 \uc81c1\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \ub0b8 \uc138\uae08\ubcf4\ub2e4 \ud658\uae09\uc561\uc774 \uc801\uac8c \ub098\uc624\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/summary>\n<p>\ud55c\ub3c4\uac00 \uc0b0\ucd9c\uc138\uc561\uc774 \uc544\ub2c8\ub77c \ucc28\uac10\uc138\uc561\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c1\ud56d\uc740 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\u00b7\uac10\uba74\ub41c \ubc95\uc778\uc138\uc561\uc744 \ube80 \uae08\uc561\uc744 \ud55c\ub3c4\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\uc561\uacf5\uc81c\ub098 \uac10\uba74\uc744 \ub9ce\uc774 \ubc1b\uc740 \ubc95\uc778\uc77c\uc218\ub85d \uacc4\uc0b0\uc2dd\uc73c\ub85c \ub098\uc628 \uae08\uc561\uacfc \uc2e4\uc81c \ud658\uae09\uc561\uc758 \ucc28\uc774\uac00 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uacb0\uc190\uae08\uc774 \uc77c\ubd80\ub9cc \uc904\uc5b4\ub3c4 \ud658\uae09\uc138\uc561\uc744 \uc804\ubd80 \ub3cc\ub824\uc8fc\uc5b4\uc57c \ud569\ub2c8\uae4c?<\/summary>\n<p>\uac10\uc18c\ud55c \uacb0\uc190\uae08\uc5d0 \ub300\uc751\ud558\ub294 \ube44\uc728\ub9cc\ud07c\ub9cc \uc9d5\uc218\ud569\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c3\ud56d\uc758 \uc0b0\uc2dd\uc5d0 \ub530\ub974\uba70, \uacb0\uc190\uae08 \uc911 \uc77c\ubd80\ub9cc \uc18c\uae09\uacf5\uc81c\ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc544\ub2c8\ud55c \uacb0\uc190\uae08\uc774 \uba3c\uc800 \uac10\uc18c\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc18c\uae09\uacf5\uc81c\ubc1b\uc9c0 \uc54a\uc740 \uacb0\uc190\uae08\uc758 \ubc94\uc704 \uc548\uc5d0\uc11c \uacb0\uc190\uae08\uc774 \uc904\uc5c8\ub2e4\uba74 \ud658\uae09\uc138\uc561\uc5d0\ub294 \uc601\ud5a5\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucd94\uc9d5\ub420 \ub54c \uc774\uc790\uc0c1\ub2f9\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub429\ub2c8\uae4c?<\/summary>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c5\ud56d\uc5d0 \ub530\ub978 \ud658\uae09\uc138\uc561, \uc989 \uacbd\uc815\uc73c\ub85c \uacb0\uc190\uae08\uc774\ub098 \ud658\uae09\uc138\uc561\uc774 \uc904\uc5b4\ub4e0 \uacbd\uc6b0\uc5d0\ub294 \uacfc\ub2e4\ud558\uac8c \ud658\uae09\ud55c \uc138\uc561 \uc0c1\ub2f9\uc561\uc5d0 \ub2f9\ucd08 \ud658\uae09\uc138\uc561 \ud1b5\uc9c0\uc77c\uc758 \ub2e4\uc74c \ub0a0\ubd80\ud130 \uace0\uc9c0\uc77c\uae4c\uc9c0\uc758 \uae30\uac04\uc5d0 \ub300\ud574 1\uc77c 10\ub9cc\ubd84\uc758 22\uc758 \uc728\uc744 \uacf1\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c110\uc870 \uc81c4\ud56d \uc81c1\ud638\u00b7\uc81c2\ud638). \uacfc\ub2e4 \ud658\uae09\uc5d0 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uad6d\uc138\ud658\uae09\uac00\uc0b0\uae08 \uc774\uc790\uc728\uc774 \uc801\uc6a9\ub418\uc9c0\ub9cc, \uc774\uc790\uc0c1\ub2f9\uc561\uc774 \uba74\uc81c\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \ubc95\uc778\uc138\ub97c \uc2e0\uace0\ud558\uc9c0 \uc54a\uc558\ub294\ub370 \uc62c\ud574 \uacb0\uc190\uc774 \ub0ac\uc2b5\ub2c8\ub2e4.<\/summary>\n<p>\uc18c\uae09\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc81c72\uc870 \uc81c4\ud56d\uc774 \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4\uc640 \uc9c1\uc804 \uc0ac\uc5c5\uc5f0\ub3c4 \ubaa8\ub450\ub97c \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uc2e0\uace0\ud588\uc744 \uac83\uc744 \uc694\uad6c\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uacb0\uc190\uae08\uc740 \uc774\ud6c4 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc774\uc6d4\uacb0\uc190\uae08 \uacf5\uc81c\ub85c\ub9cc \uc0ac\uc6a9\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u00b7 <a href=\"\/insights\/corporate-interim-tax-prepayment-saving\/\">\ubc95\uc778\uc138 \uc911\uac04\uc608\ub0a9, \uc2e4\uc801\uc774 \ub098\uc05c \ud574\uc5d0 \uc138\uae08\uc744 \uc904\uc774\ub294 \ubc29\ubc95<\/a> \u00b7 <a href=\"\/insights\/beobin-cheongsan-sodeuk\/\">\ubc95\uc778 \uccad\uc0b0\uc18c\ub4dd, \uc774\uc6d4\uacb0\uc190\uae08\uc774 \uadf8\ub0e5 \uc0ac\ub77c\uc9c0\ub294 \uacbd\uc6b0<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c60\uc870\u00b7\uc81c72\uc870\u00b7\uc81c76\uc870\uc75817\u00b7\uc81c76\uc870\uc75820 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-24)<br \/>\n\u00b7 \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c26\uc870\uc7582\u00b7\uc81c45\uc870 \uc81c1\ud56d\u00b7\uc81c45\uc870\uc7582\u00b7\uc81c46\uc870 \uc81c1\ud56d\u00b7\uc81c47\uc870\uc7583\u00b7\uc81c47\uc870\uc7584\u00b7\uc81c48\uc870 \uc81c2\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-24)<br \/>\n\u00b7 \uad6d\uc138\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \uc81c43\uc870\uc7583 \uc81c2\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c13\uc870 \uc81c1\ud56d\u00b7\uc81c14\uc870 \uc81c2\ud56d\u00b7\uc81c14\uc870 \uc81c3\ud56d\u00b7\uc81c55\uc870 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-24)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \ubd80\uce59(2025.12.23 \ubc95\ub960 \uc81c21217\ud638) \uc81c5\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c10\uc870 \uc81c3\ud56d\u00b7\uc81c110\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ub300\ubc95\uc6d0 2003. 7. 25. \uc120\uace0 2001\ub45010721 \ud310\uacb0(\ub2e4\ub8ec \uc870\ubb38 = \uad6c \ubc95\uc778\uc138\ubc95 \uc81c38\uc870\uc7582, \uad6c \uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ub300\ubc95\uc6d0 2026. 3. 12. \uc120\uace0 2025\ub45035079 \ud310\uacb0 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uae30\ud68d\uc7ac\uc815\ubd80 \ubc95\uc778\uc138\uc81c\uacfc-615(2025.12.08) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uae30\uc900-2024-\ubc95\uaddc\ubc95\uc778-0033[\ubc95\uaddc\uacfc-2395](2024.09.26) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c8\uc870\uc7584(\ud604\ud589) \ubc0f \uad6c \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c8\uc870\uc7584(2020.5.19 \ubc95\ub960 \uc81c17254\ud638), \ubc95\uc778\uc138\ubc95 \uc81c60\uc870\uc7582 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc2ec2012\uc9112449(2013.04.10) \u2014 tt.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc2ec2025\uc11c4214(2026.03.05) \u2014 tt.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc870\uc2ec2021\uc11c0620(2021.10.25) \u2014 tt.go.kr (\ud655\uc778\uc77c 2026-09-23)<\/p>\n<p>\ud638\uc548 \uc791\uc131\u00b7\uac80\uc218 \u00b7 \ucd5c\uc885 \uac80\uc218\uc77c 2026-09-24<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc62c\ud574 \uc801\uc790\uac00 \ub09c \uc911\uc18c\uae30\uc5c5\uc774 \uc791\ub144 \ubc95\uc778\uc138\ub97c \ub3cc\ub824\ubc1b\ub294 \uacb0\uc190\uae08 \uc18c\uae09\uacf5\uc81c\ub294 \uacb0\uc190 \uc0ac\uc5c5\uc5f0\ub3c4 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uccad\ud574\uc57c \uc801\uc6a9\ub418\uace0, \uc2e0\uccad\ud558\uc9c0 \uc54a\uc73c\uba74 \uacbd\uc815\uccad\uad6c\ub85c\ub3c4 \ub418\ub3cc\ub9b4 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ud658\uae09 \ud55c\ub3c4\uc640 \uc774\ubbf8 \ubc1b\uc740 \ub4a4\uc758 \uc218\ub2e8\uae4c\uc9c0 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6460,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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