{"id":6568,"date":"2026-10-15T08:00:00","date_gmt":"2026-10-14T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6568"},"modified":"2026-11-06T16:01:41","modified_gmt":"2026-11-06T07:01:41","slug":"sangsok-gongje-ilgwal-baeuja","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sangsok-gongje-ilgwal-baeuja\/","title":{"rendered":"\uc0c1\uc18d\uacf5\uc81c \uc77c\uad04 5\uc5b5\u00b7\ubc30\uc6b0\uc790 5\uc5b5, 10\uc5b5\uc774 \uc548 \ub418\ub294 \uacbd\uc6b0"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \ud568\uaed8 \uc0c1\uc18d\ubc1b\uc73c\uba74 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uacfc \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c \ucd5c\uc18c 5\uc5b5\uc6d0\uc774 \uacb9\uccd0 \uc0c1\uc18d\uc7ac\uc0b0 10\uc5b5\uc6d0\uae4c\uc9c0\ub294 \uacfc\uc138\ud45c\uc900\uc774 \uc0dd\uae30\uc9c0 \uc54a\uc9c0\ub9cc, \uc774 \uacc4\uc0b0\uc740 \ub124 \uac00\uc9c0 \uc870\uac74 \uc911 \ud558\ub098\ub9cc \uc5b4\uae0b\ub098\ub3c4 \uc131\ub9bd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong> \uc77c\uad04\uacf5\uc81c\ub294 \uc0c1\uc99d\ubc95 \uc81c21\uc870, \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\uc758 \ucd5c\uc18c 5\uc5b5\uc6d0\uacfc \ucd5c\ub300 30\uc5b5\uc6d0\uc740 \uc81c19\uc870, \uacf5\uc81c \uc804\uccb4\uc758 \uc0c1\ud55c\uc740 \uc81c24\uc870\uac00 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>10\uc5b5\uc6d0 \uacf5\uc2dd\uc774 \ub9de\ub294 \uc870\uac74<\/strong><\/p>\n<ul>\n<li>\ud53c\uc0c1\uc18d\uc778\uc774 \uac70\uc8fc\uc790\uc774\uace0 \ubc30\uc6b0\uc790\uac00 \uc0dd\uc874\ud574 \uc790\ub140 \ub4f1 \uc9c1\uacc4\ube44\uc18d(\uc790\ub140\uac00 \uba3c\uc800 \uc0ac\ub9dd\ud588\uc73c\uba74 \uadf8 \uc790\ub140\uc758 \uc790\ub140)\uacfc, \uc9c1\uacc4\ube44\uc18d\uc774 \uc5c6\uc73c\uba74 \ud53c\uc0c1\uc18d\uc778\uc758 \ubd80\ubaa8 \ub4f1 \uc9c1\uacc4\uc874\uc18d\uacfc \ud568\uaed8 \uc0c1\uc18d\uc778\uc774 \ub418\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uc740 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \uc801\uc6a9\ub418\uace0(\uc81c21\uc870 \uc81c1\ud56d \ub2e8\uc11c), \ubc30\uc6b0\uc790\ub294 \uc2e4\uc81c\ub85c \ubc1b\uc740 \uae08\uc561\uc774 5\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uc5b4\ub3c4 5\uc5b5\uc6d0\uc744 \uacf5\uc81c\ubc1b\uc2b5\ub2c8\ub2e4(\uc81c19\uc870 \uc81c4\ud56d).<\/li>\n<li>\uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc900 \uc720\uc99d, \uc0c1\uc18d\uc778\uc5d0\uac8c 10\ub144\u00b7\uadf8 \ubc16\uc758 \uc0ac\ub78c\uc5d0\uac8c 5\ub144 \uc548\uc5d0 \ud55c \uc0ac\uc804\uc99d\uc5ec\ucc98\ub7fc \uacf5\uc81c \ud55c\ub3c4\ub97c \uc904\uc774\ub294 \uc7ac\uc0b0\uc774 \uc5c6\uc5b4\uc57c \ud569\ub2c8\ub2e4(\uc81c24\uc870).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \uacf5\uc81c\uac00 \uc904\uc5b4\ub4dc\ub294 \uc790\ub9ac<\/strong><\/p>\n<ul>\n<li>\ubc30\uc6b0\uc790\uac00 \uc720\uc77c\ud55c \uc0c1\uc18d\uc778\uc774\uba74 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uc744 \uc4f8 \uc218 \uc5c6\uace0, \uae30\ucd08\uacf5\uc81c 2\uc5b5\uc6d0\uacfc \uc778\uc801\uacf5\uc81c\uc5d0 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\ub97c \ub354\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uc81c21\uc870 \uc81c2\ud56d). \uc790\ub140\uc640 \ud568\uaed8 \uc0c1\uc18d\uc778\uc774 \ub41c \ub4a4 \ud611\uc758\ubd84\ud560\ub85c \ubc30\uc6b0\uc790\uac00 \uc804\ubd80 \ubc1b\ub294 \uacbd\uc6b0\ub294 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ub140 \uc804\uc6d0\uc774\ub098 \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc774 \uc0c1\uc18d\uc744 \ud3ec\uae30\ud574 \ubc30\uc6b0\uc790\ub9cc \ub0a8\uc740 \uacbd\uc6b0\ub294 \uc801\uc6a9 \uc5ec\ubd80\uac00 \ud655\uc778\ub418\uc9c0 \uc54a\uc544 \ub530\ub85c \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc30\uc6b0\uc790 \ubaab\uc744 5\uc5b5\uc6d0 \ub118\uac8c \uacf5\uc81c\ubc1b\uc73c\ub824\uba74 \ubd84\ud560\uae30\ud55c\uae4c\uc9c0 \ub4f1\uae30\u00b7\uba85\uc758\uac1c\uc11c\ub97c \ub9c8\uccd0\uc57c \ud558\uace0, \ubd84\ud560\uc0ac\uc2e4\ub3c4 \ud568\uaed8 \uc2e0\uace0\ud574 \ub450\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4(\uc81c19\uc870 \uc81c2\ud56d).<\/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 2026-09-29 \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>\ubd80\ubaa8 \ud55c \ubd84\uc774 \ub3cc\uc544\uac00\uc2dc\uace0, \uc0c1\uc18d\uc7ac\uc0b0\uc774 10\uc5b5\uc6d0 \uc548\ud30e\uc774\ub77c \uc0c1\uc18d\uc138\uac00 \ub098\uc624\ub294\uc9c0\ubd80\ud130 \ud310\ub2e8\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc5b4\uba38\ub2c8\uc640 \uc790\ub140\ub4e4\uc774 \uc7ac\uc0b0\uc744 \uc5b4\ub5a4 \ube44\uc728\ub85c \ub098\ub204\ub290\ub0d0\uc5d0 \ub530\ub77c \uacf5\uc81c\uc561\uc774 \ub2ec\ub77c\uc9c0\ub294\uc9c0 \uc54c\uace0 \uc2f6\uc740 \uacbd\uc6b0<\/li>\n<li>\ubd80\ubaa8\uc640 \uc624\ub798 \ud568\uaed8 \uc0b0 \uc9d1\uc744 \uc790\ub140\uac00 \ubb3c\ub824\ubc1b\uac8c \ub418\uc5b4 \ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub294\uc9c0 \ud655\uc778\ud558\ub824\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uc0c1\uc18d\uacf5\uc81c\ub294 \uae08\uc561\ubcf4\ub2e4 \uc870\uac74\uc774 \uba3c\uc800\uc785\ub2c8\ub2e4.<\/strong> \u300c\ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \uc788\uc73c\uba74 10\uc5b5\uc6d0\uae4c\uc9c0 \uc138\uae08\uc774 \uc5c6\ub2e4\u300d\ub294 \ub9d0\uc740 \uc77c\uad04\uacf5\uc81c\uc640 \ubc30\uc6b0\uc790 \ucd5c\uc18c\uacf5\uc81c\ub97c \ub354\ud55c \uacb0\uacfc\uc77c \ubfd0\uc774\uace0, \uadf8 \ub450 \uacf5\uc81c\uac00 \uac01\uac01 \uc694\uad6c\ud558\ub294 \uc870\uac74\uc774 \ub530\ub85c \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \uc5b4\uae0b\ub098\ub294 \uc9c0\uc810\uc740 \ubc30\uc6b0\uc790 \ubaab\uc744 \uc815\ud558\ub294 \ubc29\uc2dd, \uc2e0\uace0\ub97c \ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4\ub294 \uc624\ud574, \uadf8\ub9ac\uace0 \uba87 \ud574 \uc804\uc5d0 \uc790\ub140\uc5d0\uac8c \ub118\uae34 \uc7ac\uc0b0\uc785\ub2c8\ub2e4. \uc774 \uc138 \uac00\uc9c0\uac00 \uacf5\uc81c\uc561\uc744 \uc5bc\ub9c8\ub098 \ubc14\uafb8\ub294\uc9c0 \uc870\ubb38\uacfc \uacc4\uc0b0\uc73c\ub85c \ud655\uc778\ud558\uaca0\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\/sangsok-gongje-ilgwal-baeuja-A.png\" alt=\"\uc0c1\uc18d\uacf5\uc81c 10\uc5b5\uc6d0\uc758 \uad6c\uc131 \u2014 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0(\uc2e0\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \uc801\uc6a9)\uacfc \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c \ucd5c\uc18c 5\uc5b5\uc6d0\uc758 \ud569\uacc4, \uc720\uc99d\u00b7\uc0ac\uc804\uc99d\uc5ec\uac00 \uc788\uc73c\uba74 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc904\uc5b4\ub4e6\" class=\"wp-image-6576\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sangsok-gongje-ilgwal-baeuja-A.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sangsok-gongje-ilgwal-baeuja-A-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sangsok-gongje-ilgwal-baeuja-A-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/sangsok-gongje-ilgwal-baeuja-A-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc77c\uad04\uacf5\uc81c\uc640 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\uc758 \ud569\uacc4(\uc0c1\uc99d\ubc95 \uc81c19\uc870, \uc81c21\uc870, \uc81c24\uc870)<\/figcaption><\/figure>\n<h2>\uc0c1\uc18d\uacf5\uc81c\ub294 \uc5b4\ub5a4 \ud56d\ubaa9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ub294\uac00<\/h2>\n<p>\uae30\ucd08\uacf5\uc81c\uc640 \uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c\ub97c \ud569\uce5c \uae08\uc561, \ub610\ub294 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0 \uac00\uc6b4\ub370 \ud070 \ucabd\uc744 \uace0\ub974\uace0, \uc5ec\uae30\uc5d0 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\u00b7\uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c\u00b7\ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uae30\ucd08\uacf5\uc81c\uc640 \uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c<\/h3>\n<p>\uae30\ucd08\uacf5\uc81c\ub294 2\uc5b5\uc6d0\uc785\ub2c8\ub2e4(\uc81c18\uc870). \uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c\ub294 \uc790\ub140 1\uba85\ub2f9 5\ucc9c\ub9cc\uc6d0, \ubc30\uc6b0\uc790\ub97c \ube80 \uc0c1\uc18d\uc778\u00b7\ub3d9\uac70\uac00\uc871 \uc911 \ubbf8\uc131\ub144\uc790\ub294 1\ucc9c\ub9cc\uc6d0\uc5d0 19\uc138\uac00 \ub420 \ub54c\uae4c\uc9c0\uc758 \uc5f0\uc218\ub97c \uacf1\ud55c \uae08\uc561, 65\uc138 \uc774\uc0c1\uc740 1\uba85\ub2f9 5\ucc9c\ub9cc\uc6d0, \uc7a5\uc560\uc778\uc740 1\ucc9c\ub9cc\uc6d0\uc5d0 \uae30\ub300\uc5ec\uba85 \uc5f0\uc218\ub97c \uacf1\ud55c \uae08\uc561\uc785\ub2c8\ub2e4(\uc81c20\uc870 \uc81c1\ud56d). \uc790\ub140\uac00 \ubbf8\uc131\ub144\uc790\uc774\uba74 \uc790\ub140\uacf5\uc81c\uc640 \ubbf8\uc131\ub144\uc790\uacf5\uc81c\ub97c \ud569\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uc758 \uc120\ud0dd<\/h3>\n<p>\uae30\ucd08\uacf5\uc81c\uc640 \uc778\uc801\uacf5\uc81c\uc758 \ud569\uacc4\uac00 5\uc5b5\uc6d0\ubcf4\ub2e4 \uc791\uc73c\uba74 5\uc5b5\uc6d0\uc744 \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c21\uc870 \uc81c1\ud56d). \uc790\ub140\uac00 2\uba85\uc774\uba74 \uae30\ucd08\uacf5\uc81c 2\uc5b5\uc6d0\uc5d0 \uc790\ub140\uacf5\uc81c 1\uc5b5\uc6d0\uc744 \ub354\ud574 3\uc5b5\uc6d0\uc774\ubbc0\ub85c, \ub300\ubd80\ubd84\uc758 \uac00\uc871\uc740 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uc744 \ud0dd\ud558\ub294 \ud3b8\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \uc790\ub140\uac00 \ub9ce\uac70\ub098 \ubbf8\uc131\ub144 \uc790\ub140\u00b7\uc7a5\uc560\uc778 \uac00\uc871\uc774 \uc788\uc5b4 \ud569\uacc4\uac00 5\uc5b5\uc6d0\uc744 \ub118\uc744 \ub54c\ub9cc \uac1c\ubcc4 \uacf5\uc81c\uac00 \uc758\ubbf8\ub97c \uac00\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74 5\uc5b5\uc6d0\uc73c\ub85c \uace0\uc815<\/h3>\n<p>\uc2e0\uace0\uac00 \uc5c6\uc73c\uba74 \uc120\ud0dd\uad8c\uc774 \uc0ac\ub77c\uc9c0\uace0 5\uc5b5\uc6d0\ub9cc \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c21\uc870 \uc81c1\ud56d \ub2e8\uc11c). \uc778\uc801\uacf5\uc81c \ud569\uacc4\uac00 7\uc5b5\uc6d0\uc778 \uac00\uc871\ub3c4 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74 5\uc5b5\uc6d0\uc73c\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c, \u300c\uc5b4\ucc28\ud53c \uc138\uae08\uc774 \uc5c6\uc744 \uac83\u300d\uc774\ub77c\ub294 \ud310\ub2e8\uc73c\ub85c \uc2e0\uace0\ub97c \uac74\ub108\ub6f0\uba74 \uacf5\uc81c 2\uc5b5\uc6d0\uc744 \ub418\ub808 \uc783\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ud55c \ub0b4 \uc2e0\uace0\ub294 \uc0b0\ucd9c\uc138\uc561\uc758 3%\ub97c \uacf5\uc81c\ubc1b\ub294 \uc870\uac74\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4(\uc81c69\uc870 \uc81c1\ud56d).<\/p>\n<h3>\ubc30\uc6b0\uc790\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc0c1\uc18d\ubc1b\ub294 \uacbd\uc6b0<\/h3>\n<p>\ubc30\uc6b0\uc790 \ud63c\uc790 \uc0c1\uc18d\uc778\uc774 \ub418\uba74 \uc77c\uad04\uacf5\uc81c\ub97c \uc4f8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4(\uc81c21\uc870 \uc81c2\ud56d). \uc774\ub54c\ub294 \uae30\ucd08\uacf5\uc81c 2\uc5b5\uc6d0\uacfc \uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c\ub9cc \ud569\uc0b0\ud558\uace0, \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\ub294 \ubcc4\ub3c4\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc9c1\uacc4\ube44\uc18d(\ub300\uc2b5\uc0c1\uc18d\uc778 \ud3ec\ud568)\ub3c4 \uc9c1\uacc4\uc874\uc18d\ub3c4 \uc5c6\uc5b4 \ubc30\uc6b0\uc790\ub9cc \uc0c1\uc18d\uc778\uc774 \ub418\ub294 \uacbd\uc6b0\uc5d0 10\uc5b5\uc6d0 \uacf5\uc2dd\uc744 \uadf8\ub300\ub85c \uc801\uc6a9\ud558\uba74 \uacf5\uc81c\uc561\uc744 \ud06c\uac8c \uc798\ubabb \uc7a1\uac8c \ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc790\ub140\u00b7\uc190\uc790\ub140 \ub4f1 \uc9c1\uacc4\ube44\uc18d\uc774 \uc5c6\uc5b4\ub3c4 \ud53c\uc0c1\uc18d\uc778\uc758 \ubd80\ubaa8 \ub4f1 \uc9c1\uacc4\uc874\uc18d\uc774 \uc0c1\uc18d\uc778\uc774 \ub418\uba74 \ubc30\uc6b0\uc790\ub294 \uadf8\uc640 \uacf5\ub3d9\uc0c1\uc18d\uc778\uc774 \ub418\ubbc0\ub85c 10\uc5b5\uc6d0 \uacf5\uc2dd\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4(\ubbfc\ubc95 \uc81c1003\uc870 \uc81c1\ud56d). \uc790\ub140 \uc804\uc6d0\uc774\ub098 \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc774 \uc0c1\uc18d\uc744 \ud3ec\uae30\ud574 \ubc30\uc6b0\uc790\ub9cc \ub0a8\uc740 \uacbd\uc6b0\ub294 \uc77c\uad04\uacf5\uc81c \uc801\uc6a9 \uc5ec\ubd80\uac00 \ud655\uc778\ub418\uc9c0 \uc54a\uc544 \ub530\ub85c \ub530\uc838\uc57c \ud569\ub2c8\ub2e4(\uc544\ub798 \uc0c1\uc18d\ud3ec\uae30 \ubb38\ub2e8).<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c21\uc870<\/strong> \u2014 \uc77c\uad04\uacf5\uc81c<\/summary>\n<p>\u2460 \uac70\uc8fc\uc790\uc758 \uc0ac\ub9dd\uc73c\ub85c \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub418\ub294 \uacbd\uc6b0\uc5d0 \uc0c1\uc18d\uc778\uc774\ub098 \uc218\uc720\uc790\ub294 \uc81c18\uc870\uc640 \uc81c20\uc870\uc81c1\ud56d\uc5d0 \ub530\ub978 \uacf5\uc81c\uc561\uc744 \ud569\uce5c \uae08\uc561\uacfc 5\uc5b5\uc6d0 \uc911 \ud070 \uae08\uc561\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4. \ub2e4\ub9cc, \uc81c67\uc870 \ub610\ub294 \u300c\uad6d\uc138\uae30\ubcf8\ubc95\u300d \uc81c45\uc870\uc7583\uc5d0 \ub530\ub978 \uc2e0\uace0\uac00 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 5\uc5b5\uc6d0\uc744 \uacf5\uc81c\ud55c\ub2e4.<\/p>\n<p>\u2461 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c \ud53c\uc0c1\uc18d\uc778\uc758 \ubc30\uc6b0\uc790\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc0c1\uc18d\ubc1b\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc81c18\uc870\uc640 \uc81c20\uc870\uc81c1\ud56d\uc5d0 \ub530\ub978 \uacf5\uc81c\uc561\uc744 \ud569\uce5c \uae08\uc561\uc73c\ub85c\ub9cc \uacf5\uc81c\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\ub294 \uc5bc\ub9c8\uae4c\uc9c0 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ucd5c\uc18c 5\uc5b5\uc6d0, \ucd5c\ub300 30\uc5b5\uc6d0\uc785\ub2c8\ub2e4. \uadf8 \uc0ac\uc774\uc758 \uae08\uc561\uc740 \ubc30\uc6b0\uc790\uac00 \uc2e4\uc81c\ub85c \ubc1b\uc740 \uae08\uc561\uc774\uba70, \ubc95\uc815\uc0c1\uc18d\ubd84\uc73c\ub85c \uacc4\uc0b0\ud55c \ud55c\ub3c4\ub97c \ub118\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucd5c\uc18c 5\uc5b5\uc6d0 \uacf5\uc81c<\/h3>\n<p>\ubc30\uc6b0\uc790\uac00 \uc2e4\uc81c\ub85c \ubc1b\uc740 \uae08\uc561\uc774 \uc5c6\uac70\ub098 5\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 5\uc5b5\uc6d0\uc744 \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c19\uc870 \uc81c4\ud56d). \uc774 \uc870\ud56d\uc740 \u300c\uc81c2\ud56d\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0\u300d\ub85c \uc2dc\uc791\ud558\ubbc0\ub85c, \ubd84\ud560\u00b7\ub4f1\uae30\u00b7\uc2e0\uace0 \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \uc54a\uc544\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc5b4\uba38\ub2c8\uac00 \uc0c1\uc18d\uc7ac\uc0b0\uc744 \ud55c \ud47c\ub3c4 \ubc1b\uc9c0 \uc54a\uace0 \uc790\ub140\ub4e4\uc774 \uc804\ubd80 \uac00\uc838\uac00\ub354\ub77c\ub3c4 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c 5\uc5b5\uc6d0\uc740 \uadf8\ub300\ub85c \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uacc4\uc0b0\uc2dd \ud55c\ub3c4\uc640 30\uc5b5\uc6d0<\/h3>\n<p>5\uc5b5\uc6d0\uc744 \ub118\ub294 \uacf5\uc81c\ub294 \uc2e4\uc81c \uc0c1\uc18d\uc561, \uacc4\uc0b0\uc2dd \ud55c\ub3c4, 30\uc5b5\uc6d0 \uac00\uc6b4\ub370 \uac00\uc7a5 \uc791\uc740 \uae08\uc561\uc785\ub2c8\ub2e4(\uc81c19\uc870 \uc81c1\ud56d). \uacc4\uc0b0\uc2dd \ud55c\ub3c4\ub294 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc218\uc720\uc790\uc5d0\uac8c \uac04 \uc720\uc99d\ubd84\uc744 \ube7c\uace0, \uc0c1\uc18d\uc778\uc5d0\uac8c \ud55c 10\ub144 \ub0b4 \uc0ac\uc804\uc99d\uc5ec\ubd84\uc744 \ub354\ud55c \ub4a4 \ubc30\uc6b0\uc790\uc758 \ubc95\uc815\uc0c1\uc18d\ubd84\uc744 \uacf1\ud558\uace0, \ubc30\uc6b0\uc790\uac00 \uc0ac\uc804\uc99d\uc5ec\ubc1b\uc740 \uc7ac\uc0b0\uc758 \uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc744 \ube80 \uae08\uc561\uc785\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uc640 \uc790\ub140 2\uba85\uc774\uba74 \ubc30\uc6b0\uc790 \ubc95\uc815\uc0c1\uc18d\ubd84\uc740 3.5\ubd84\uc758 1.5\uc774\ubbc0\ub85c, \uc0c1\uc18d\uc7ac\uc0b0 15\uc5b5\uc6d0\uc774\uba74 \ud55c\ub3c4\ub294 \uc57d 6\uc5b54,285\ub9cc\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc744 \ud3ec\uae30\ud55c \uc790\ub140\uac00 \uc788\uc744 \ub54c\uc758 \ubc95\uc815\uc0c1\uc18d\ubd84<\/h3>\n<p>\ud3ec\uae30\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubcf4\uace0 \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uc81c19\uc870 \uc81c1\ud56d \ud45c D \uad04\ud638). \uc790\ub140 \ud55c \uba85\uc774 \uc0c1\uc18d\uc744 \ud3ec\uae30\ud574 \uc2e4\uc81c \uc0c1\uc18d\uc778\uc774 \ubc30\uc6b0\uc790\uc640 \uc790\ub140 1\uba85\ub9cc \ub0a8\uc544\ub3c4, \ubc30\uc6b0\uc790 \uacf5\uc81c \ud55c\ub3c4\ub294 3.5\ubd84\uc758 1.5\ub97c \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \ud3ec\uae30\ub85c \ubc30\uc6b0\uc790 \ubaab\uc744 \ud0a4\uc6cc \uacf5\uc81c \ud55c\ub3c4\ub97c \ub298\ub9ac\ub294 \ubc29\uc2dd\uc740 \ud1b5\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubd84\ud560\uae30\ud55c\uacfc \ub4f1\uae30 \uc694\uac74<\/h3>\n<p>5\uc5b5\uc6d0\uc744 \ub118\ub294 \uacf5\uc81c\ub294 \ubc30\uc6b0\uc790\uc0c1\uc18d\uc7ac\uc0b0\ubd84\ud560\uae30\ud55c\uae4c\uc9c0 \ubd84\ud560\ud558\uace0, \ub4f1\uae30\u00b7\ub4f1\ub85d\u00b7\uba85\uc758\uac1c\uc11c\uac00 \ud544\uc694\ud55c \uc7ac\uc0b0\uc740 \uadf8 \uc808\ucc28\uae4c\uc9c0 \ub9c8\uccd0\uc57c \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc81c19\uc870 \uc81c2\ud56d). \ubd84\ud560\uae30\ud55c\uc740 \uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c\uc758 \ub2e4\uc74c\ub0a0\ubd80\ud130 9\uac1c\uc6d4\uc774 \ub418\ub294 \ub0a0\uc774\uace0, \uc2e0\uace0\uae30\ud55c\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc785\ub2c8\ub2e4(\uc81c67\uc870 \uc81c1\ud56d). \uc0c1\uc18d\uc778\uc740 \ubd84\ud560\uc0ac\uc2e4\ub3c4 \uac19\uc740 \uae30\ud55c\uae4c\uc9c0 \uad00\ud560\uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ubd84\uc7c1 \uc911\uc774\ub77c\uba74 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720 \uc2e0\uace0<\/h3>\n<p>\uc0c1\uc18d\uc7ac\uc0b0\ubd84\ud560 \uc2ec\ud310\uc744 \uccad\uad6c\ud588\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c\ub294 \uae30\ud55c\uc774 \ub298\uc5b4\ub098\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc18c \uc81c\uae30\ub098 \uc2ec\ud310\uccad\uad6c\ucc98\ub7fc \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\uac00 \uc788\uc73c\uba74 \uadf8 \uc885\ub8cc\uc77c \ub2e4\uc74c\ub0a0\ubd80\ud130 6\uac1c\uc6d4\uae4c\uc9c0 \ubd84\ud560\ud558\uba74 \ub418\uc9c0\ub9cc, \uadf8 \uc0ac\uc720\ub97c \ubd84\ud560\uae30\ud55c\uae4c\uc9c0 \uc2e0\uace0\ud55c \uacbd\uc6b0\uc5d0 \ud55c\uc815\ub429\ub2c8\ub2e4(\uc81c19\uc870 \uc81c3\ud56d). \ub300\ubc95\uc6d0\uc740 2026\ub144 8\uc6d4 12\uc77c \uc120\uace0\ud55c 2024\ub45065027 \ud310\uacb0\uc5d0\uc11c \uc774 \uc2e0\uace0\ub97c \uae30\ud55c \uc5f0\uc7a5\uc758 \ud544\uc218\uc801 \uc694\uac74\uc73c\ub85c \ubcf4\uace0, \ub2e4\ub978 \uc2e0\uccad\uc11c \uc81c\ucd9c\uc744 \uc2e0\uace0\ub85c \uc778\uc815\ud55c \uc6d0\uc2ec\uc744 \ud30c\uae30\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 \ubc30\uc6b0\uc790 \ubaab\uc744 \ud06c\uac8c \uc815\ud588\ub2e4\uba74 15\uac1c\uc6d4 \ub2ec\ub825\uc744 \ub530\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ubd84\ud560 \ud611\uc758\uc11c\uc5d0 \uc11c\uba85\ub9cc \ud558\uace0 \ubd84\ud560\uae30\ud55c\uc744 \ub118\uae30\uba74 \ubd80\ub3d9\uc0b0\uacfc \uc8fc\uc2dd\uc740 \ubd84\ud560\ub418\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uadf8 \uacb0\uacfc \ubc30\uc6b0\uc790 \ubaab\uc774 10\uc5b5\uc6d0\uc774\uc5b4\ub3c4 \uacf5\uc81c\ub294 5\uc5b5\uc6d0\uc73c\ub85c \ub35c\ucee5 \ub0b4\ub824\uac11\ub2c8\ub2e4. \uc2e0\uace0\uae30\ud55c\uc774 \uc6d4\ub9d0 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub418\ubbc0\ub85c \ubd84\ud560\uae30\ud55c\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 15\uac1c\uc6d4 \ub0a8\uc9d3\uc774\uba70, \uadf8 \uc548\uc5d0 \ub4f1\uae30\uc640 \ubd84\ud560\uc0ac\uc2e4 \uc2e0\uace0\ub97c \ubaa8\ub450 \ub05d\ub0b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\n<p>\uac19\uc740 15\uc5b5\uc6d0 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0\uc11c \ubc30\uc6b0\uc790 \ubaab\uc744 \uc5b4\ub5bb\uac8c \uc815\ud558\ub290\ub0d0\uc5d0 \ub530\ub77c \uc138\uc561\uc774 \uc5bc\ub9c8\ub098 \ub2ec\ub77c\uc9c0\ub294\uc9c0 \ub450 \uacbd\uc6b0\ub85c \uacc4\uc0b0\ud588\uc2b5\ub2c8\ub2e4. \uc544\ub798\ub294 \uc804\uc81c\ub97c \uba85\uc2dc\ud55c \uac00\uc815 \uacc4\uc0b0\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ubc30\uc6b0\uc790 \ubaab 5\uc5b5\uc6d0 \ubbf8\ub9cc<\/th>\n<th>\ubc30\uc6b0\uc790 \ubaab \ubc95\uc815\uc0c1\uc18d\ubd84(\uae30\ud55c \ub0b4 \ub4f1\uae30)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc804\uc81c<\/td>\n<td colspan=\"2\">\uac70\uc8fc\uc790 \uc544\ubc84\uc9c0 \uc0ac\ub9dd, \uc0c1\uc18d\uc778 \ubc30\uc6b0\uc790\uc640 \uc790\ub140 2\uba85, \ucc44\ubb34\u00b7\uc7a5\ub840\ube44\ub97c \ube80 \uc0c1\uc18d\uc7ac\uc0b0 15\uc5b5\uc6d0, \uc0ac\uc804\uc99d\uc5ec\u00b7\uc720\uc99d \uc5c6\uc74c, \uae08\uc735\uc7ac\uc0b0\u00b7\ub3d9\uac70\uc8fc\ud0dd \uacf5\uc81c \uc5c6\uc74c, \uae30\ud55c \ub0b4 \uc2e0\uace0<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c<\/td>\n<td>5\uc5b5\uc6d0(\uc81c19\uc870 \uc81c4\ud56d)<\/td>\n<td>\uc57d 6\uc5b54,285\ub9cc\uc6d0(15\uc5b5\uc6d0 \u00d7 1.5\/3.5)<\/td>\n<\/tr>\n<tr>\n<td>\uc77c\uad04\uacf5\uc81c<\/td>\n<td>5\uc5b5\uc6d0<\/td>\n<td>5\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138\ud45c\uc900<\/td>\n<td>5\uc5b5\uc6d0<\/td>\n<td>\uc57d 3\uc5b55,714\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc0b0\ucd9c\uc138\uc561<\/td>\n<td>9,000\ub9cc\uc6d0<\/td>\n<td>\uc57d 6,143\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0\uc138\uc561\uacf5\uc81c 3%<\/td>\n<td>270\ub9cc\uc6d0<\/td>\n<td>\uc57d 184\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ud569\uacc4 \ub0a9\ubd80\uc138\uc561<\/td>\n<td>8,730\ub9cc\uc6d0<\/td>\n<td>\uc57d 5,959\ub9cc\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ucc28\uc774\ub294 \uc57d 2,771\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uac00 \ubc95\uc815\uc0c1\uc18d\ubd84\ub9cc\ud07c \ubc1b\ub294 \ucabd\uc774 \uc138\uc561\uc740 \uc791\uc9c0\ub9cc, \uadf8 \ubaab\uc740 \ub098\uc911\uc5d0 \ubc30\uc6b0\uc790\uac00 \uc0ac\ub9dd\ud560 \ub54c \ub2e4\uc2dc \uc0c1\uc18d\uc7ac\uc0b0\uc774 \ub429\ub2c8\ub2e4. 1\ucc28 \uc0c1\uc18d\uc758 \uc808\uc138\uc640 2\ucc28 \uc0c1\uc18d\uc758 \uc138 \ubd80\ub2f4\uc744 \ud568\uaed8 \ub193\uace0 \ube44\uc728\uc744 \uc815\ud574\uc57c \ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c\ub294 \ub204\uac00 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ud53c\uc0c1\uc18d\uc778\uacfc 10\ub144 \uc774\uc0c1 \ud55c \uc9d1\uc5d0\uc11c \ud568\uaed8 \uc0b0 \uc0c1\uc18d\uc778\uc774 \uadf8 \uc9d1\uc744 \ubb3c\ub824\ubc1b\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc0c1\uc18d\uc778\uc740 \uc790\ub140\u00b7\uc190\uc790\ub140 \ub4f1 \uc9c1\uacc4\ube44\uc18d\uc774\uc5b4\uc57c \ud558\uace0, \uc790\ub140\uac00 \uba3c\uc800 \uc0ac\ub9dd\ud574 \uadf8 \ubc30\uc6b0\uc790(\uba70\ub290\ub9ac\u00b7\uc0ac\uc704)\uac00 \ub300\uc2e0 \uc0c1\uc18d\uc778\uc774 \ub41c \uacbd\uc6b0\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4(\ubbfc\ubc95 \uc81c1003\uc870 \uc81c2\ud56d). \uc774\ub54c\ub294 \uadf8 \ubc30\uc6b0\uc790 \ubcf8\uc778\uc774 \ud53c\uc0c1\uc18d\uc778\uacfc 10\ub144 \uc774\uc0c1 \ud568\uaed8 \uc0b4\uc558\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uadf8 10\ub144 \ub3d9\uc548 1\uc138\ub300 1\uc8fc\ud0dd\uc774\uc5c8\uc5b4\uc57c \ud558\uace0, \ubb3c\ub824\ubc1b\ub294 \uc0ac\ub78c\uc740 \ubb34\uc8fc\ud0dd\uc774\uac70\ub098 \ud53c\uc0c1\uc18d\uc778\uacfc \uadf8 \uc9d1\uc744 \uacf5\ub3d9\uc73c\ub85c \ubcf4\uc720\ud55c \uc0ac\ub78c\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc8fc\ud0dd\uac00\uc561\uc758 100%\ub97c 6\uc5b5\uc6d0 \ud55c\ub3c4\ub85c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c23\uc870\uc7582 \uc81c1\ud56d).<\/p>\n<h3>10\ub144 \uc774\uc0c1 \uacc4\uc18d \ub3d9\uac70<\/h3>\n<p>\uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 \uac70\uc2ac\ub7ec \uc62c\ub77c\uac00 10\ub144 \uc774\uc0c1 \uacc4\uc18d \ud558\ub098\uc758 \uc8fc\ud0dd\uc5d0\uc11c \ud568\uaed8 \uc0b4\uc558\uc5b4\uc57c \ud558\uba70, \uc0c1\uc18d\uc778\uc774 \ubbf8\uc131\ub144\uc790\uc600\ub358 \uae30\uac04\uc740 \ube7c\uace0 \uc149\ub2c8\ub2e4(\uc81c23\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638). \uc9d5\uc9d1, \uace0\ub4f1\ud559\uad50 \uc774\uc0c1 \ucde8\ud559, \uadfc\ubb34\uc0c1 \ud615\ud3b8, 1\ub144 \uc774\uc0c1\uc758 \uce58\ub8cc\u00b7\uc694\uc591\uc73c\ub85c \ub5a8\uc5b4\uc838 \uc0b0 \uae30\uac04\uc740 \ub3d9\uac70\uac00 \uc774\uc5b4\uc9c4 \uac83\uc73c\ub85c \ubcf4\uc9c0\ub9cc \uadf8 \uae30\uac04\uc744 10\ub144\uc5d0 \ub123\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c2\ud56d, \uc2dc\ud589\ub839 \uc81c20\uc870\uc7582 \uc81c2\ud56d). \uad6d\uc138\uccad\uc740 \ud574\uc678 \uadfc\ubb34\ub294 \uadfc\ubb34\uc0c1 \ud615\ud3b8\uc5d0 \ud574\ub2f9\ud558\uc9c0\ub9cc \ud574\uc678\uad00\uad11\uacfc \uad6d\uc678 \ub300\ud559\uc6d0 \uae30\uac04\uc740 \uacc4\uc18d \ub3d9\uac70\ub85c \ubcfc \uc218 \uc5c6\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc0ac\uc804-2024-\ubc95\uaddc\uc7ac\uc0b0-0419).<\/p>\n<h3>1\uc138\ub300 1\uc8fc\ud0dd\uacfc \ubb34\uc8fc\ud0dd \uc694\uac74<\/h3>\n<p>\ub3d9\uac70\ud55c 10\ub144 \ub3d9\uc548 1\uc138\ub300\ub97c \uc774\ub8e8\uba70 1\uc138\ub300 1\uc8fc\ud0dd\uc774\uc5c8\uc5b4\uc57c \ud558\uace0, \ubb34\uc8fc\ud0dd \uae30\uac04\uc740 1\uc8fc\ud0dd \uae30\uac04\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c2\ud638). \uc0c1\uc18d\ubc1b\ub294 \uc0ac\ub78c\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \ubb34\uc8fc\ud0dd\uc790\uc774\uac70\ub098 \ud53c\uc0c1\uc18d\uc778\uacfc \ud568\uaed8 \uadf8 1\uc8fc\ud0dd\uc744 \ubcf4\uc720\ud55c \uc0ac\ub78c\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c3\ud638). 1\uc138\ub300 \ud310\uc815\uc740 \uc8fc\ubbfc\ub4f1\ub85d\ubcf4\ub2e4 \uc2e4\uc81c \uc0dd\uacc4\ub97c \ud568\uaed8\ud588\ub294\uc9c0\ub85c \ubcf4\uace0(\uc11c\uba74-2023-\ubc95\uaddc\uc7ac\uc0b0-2363), \ubcc4\uc7a5\uc774\ub77c\ub3c4 \uc8fc\uac70\uc6a9 \uac74\ucd95\ubb3c\uc774\uba74 \uc8fc\ud0dd \uc218\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4(\uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0 2025\ub2046593).<\/p>\n<h3>\ubc30\uc6b0\uc790\ub294 \uacf5\uc81c \ub300\uc0c1\uc774 \uc544\ub2d8<\/h3>\n<p>\uc0c1\uc18d\uc778\uc740 \uc9c1\uacc4\ube44\uc18d\uacfc, \ub300\uc2b5\uc0c1\uc18d\uc73c\ub85c \uc0c1\uc18d\uc778\uc774 \ub41c \uc9c1\uacc4\ube44\uc18d\uc758 \ubc30\uc6b0\uc790\ub85c \ud55c\uc815\ub429\ub2c8\ub2e4(\uc81c23\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638 \uad04\ud638). \ub0a8\ud3b8\uacfc 30\ub144\uc744 \ud568\uaed8 \uc0b0 \uc544\ub0b4\uac00 \uadf8 \uc9d1\uc744 \uc0c1\uc18d\ubc1b\uc544\ub3c4 \ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70, \uc544\ub0b4 \ubaab\uc740 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\ub85c\ub9cc \ucc98\ub9ac\ub429\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\uc81c \uae08\uc561\uc758 \uacc4\uc0b0 \uae30\uc900<\/h3>\n<p>\uc8fc\ud0dd\uacfc \ubd80\uc218\ud1a0\uc9c0\uc758 \uac00\uc561\uc5d0\uc11c \uadf8 \uc8fc\ud0dd\uc5d0 \ub2f4\ubcf4\ub41c \ud53c\uc0c1\uc18d\uc778\uc758 \ucc44\ubb34\ub97c \ube80 \uae08\uc561\uc774 \uae30\uc900\uc785\ub2c8\ub2e4(\uc81c23\uc870\uc7582 \uc81c1\ud56d). \uc2dc\uac00 8\uc5b5\uc6d0 \uc544\ud30c\ud2b8\uc5d0 \ud53c\uc0c1\uc18d\uc778 \uba85\uc758 \uc8fc\ud0dd\ub2f4\ubcf4\ub300\ucd9c 3\uc5b5\uc6d0\uc774 \uc788\ub2e4\uba74 \uacf5\uc81c \ub300\uc0c1\uc740 5\uc5b5\uc6d0\uc774\uace0, \uacf5\uc81c\uc561\ub3c4 5\uc5b5\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c\uc758 \ud55c\ub3c4\ub294 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p>\uc21c\uae08\uc735\uc7ac\uc0b0\uc774 2\ucc9c\ub9cc\uc6d0 \uc774\ud558\uba74 \uc804\uc561, \uadf8\ubcf4\ub2e4 \ub9ce\uc73c\uba74 20%\uc640 2\ucc9c\ub9cc\uc6d0 \uc911 \ud070 \uae08\uc561\uc744 \uacf5\uc81c\ud558\uace0 \ud55c\ub3c4\ub294 2\uc5b5\uc6d0\uc785\ub2c8\ub2e4(\uc81c22\uc870 \uc81c1\ud56d). \uc21c\uae08\uc735\uc7ac\uc0b0\uc740 \uc608\uae08\u00b7\uc8fc\uc2dd\u00b7\ubcf4\ud5d8\uae08 \uac19\uc740 \uae08\uc735\uc7ac\uc0b0\uc5d0\uc11c \uae08\uc735\ud68c\uc0ac \ucc44\ubb34\ub97c \ube80 \uae08\uc561\uc785\ub2c8\ub2e4. 20% \uad6c\uac04\uc774 \ud55c\ub3c4\uc5d0 \ub2ff\ub294 \uc9c0\uc810\uc740 \uc21c\uae08\uc735\uc7ac\uc0b0 10\uc5b5\uc6d0\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \ucd5c\ub300\uc8fc\uc8fc\uac00 \ubcf4\uc720\ud55c \uc8fc\uc2dd\uacfc, \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \ud0c0\uc778 \uba85\uc758 \uae08\uc735\uc7ac\uc0b0\uc740 \uacf5\uc81c \ub300\uc0c1\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c2\ud56d).<\/p>\n<p>\uc0c1\uc18d\ubc1b\uc740 \uc8fc\uc2dd\uc744 \uac00\uc9c4 \uc0c1\uc18d\uc778\uc774 \ub098\uc911\uc5d0 \ud574\uc678\ub85c \uc774\uc8fc\ud560 \ub54c \uc0dd\uae30\ub294 \uacfc\uc138 \ubb38\uc81c\ub294 <a href=\"https:\/\/hoantax.co.kr\/insights\/gukoe-jeonchulse-daesang-seyul\/\">\uad6d\uc678\uc804\ucd9c\uc138 \ub300\uc0c1\uacfc \uc138\uc728<\/a>\uc5d0\uc11c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\u300c10\uc5b5\uc6d0\uae4c\uc9c0 \uc138\uae08 \uc5c6\ub2e4\u300d\ub294 \uacc4\uc0b0\uc740 \uc5b8\uc81c \ud2c0\ub9ac\ub294\uac00<\/h2>\n<p>\uacf5\uc81c \ud569\uacc4\uac00 \uc544\ubb34\ub9ac \ucee4\ub3c4 \uc81c24\uc870\uc758 \uc885\ud569\ud55c\ub3c4\ub97c \ub118\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ud55c\ub3c4\ub294 \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0\uc11c \uc138 \uac00\uc9c0 \uc7ac\uc0b0\uac00\uc561\uc744 \ube80 \uae08\uc561\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc900 \uc720\uc99d<\/h3>\n<p>\uc120\uc21c\uc704 \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc720\uc99d\ud55c \uc7ac\uc0b0\uc740 \uacf5\uc81c \ud55c\ub3c4\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4(\uc81c24\uc870 \uc81c1\ud638). \uc190\uc790\ub098 \uc0ac\uc704\uc5d0\uac8c \uc720\uc5b8\uc73c\ub85c \uc7ac\uc0b0\uc744 \ub0a8\uae30\uba74, \uadf8 \uae08\uc561\ub9cc\ud07c \uc790\ub140\u00b7\ubc30\uc6b0\uc790\uac00 \ubc1b\uc744 \uacf5\uc81c \uc5ec\uc9c0\uac00 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d \ud3ec\uae30\ub85c \ub2e4\uc74c \uc21c\uc704\uac00 \ubc1b\uc740 \uc7ac\uc0b0<\/h3>\n<p>\uc120\uc21c\uc704 \uc0c1\uc18d\uc778\uc774 \ud3ec\uae30\ud574 \ub2e4\uc74c \uc21c\uc704 \uc0c1\uc18d\uc778\uc774 \ubc1b\uc740 \uc7ac\uc0b0\ub3c4 \ud55c\ub3c4\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4(\uc81c24\uc870 \uc81c2\ud638). \ubc30\uc6b0\uc790 \uc5c6\uc774 \uc790\ub140\uac00 \ubaa8\ub450 \ud3ec\uae30\ud574 \uc190\uc790\ub140\uac00 \uc0c1\uc18d\ubc1b\uc73c\uba74, \uadf8 \uc7ac\uc0b0\uc5d0\ub294 \uacf5\uc81c\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uac00 \uc0b4\uc544 \uc788\ub294\ub370 \uc790\ub140\uac00 \ubaa8\ub450 \ud3ec\uae30\ud558\uba74 \uc190\uc790\ub140\uac00 \uc544\ub2c8\ub77c \ubc30\uc6b0\uc790 \ud63c\uc790 \uc0c1\uc18d\uc778\uc774 \ub429\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2020\uadf842 \uc804\uc6d0\ud569\uc758\uccb4 \uacb0\uc815). \uad6d\uc138\uccad\uc740 \uc77c\uad04\uacf5\uc81c\ub97c \uc4f8 \uc218 \uc5c6\ub294 \u300c\ubc30\uc6b0\uc790 \ub2e8\ub3c5\uc0c1\uc18d\u300d(\uc81c21\uc870 \uc81c2\ud56d)\uc744 \ubbfc\ubc95 \uc81c1003\uc870\uc5d0 \ub530\ub77c \ubc30\uc6b0\uc790\uac00 \ub2e8\ub3c5\uc0c1\uc18d\uc778\uc774 \ub418\ub294 \uacbd\uc6b0\ub85c \ud480\uc774\ud574 \uc654\uace0, \uc790\ub140\uac00 \uc0c1\uc18d\uc778\uc73c\ub85c \ub0a8\uc544 \uc788\ub294 \ucc44 \ud611\uc758\ubd84\ud560\ub85c \ubc30\uc6b0\uc790\uac00 \uc7ac\uc0b0\uc744 \ubaa8\ub450 \ubc1b\uc740 \uacbd\uc6b0\ub294 \uc5ec\uae30\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc544 \uc77c\uad04\uacf5\uc81c\ub97c \uc4f8 \uc218 \uc788\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4(\uc7ac\uc0bc46014-2305\u00b7\uc7ac\uc0bc46014-2485, 1997). \ub2e4\ub9cc \uc790\ub140 \uc804\uc6d0\uc774, \ub610\ub294 \uc9c1\uacc4\ube44\uc18d\uc774 \uc5c6\uc744 \ub54c \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc774 \ubc95\uc6d0\uc5d0 \uc0c1\uc18d\ud3ec\uae30\ub97c \uc2e0\uace0\ud574 \ubc30\uc6b0\uc790\uac00 \ub2e8\ub3c5\uc0c1\uc18d\uc778\uc774 \ub41c \uacbd\uc6b0\ub97c \ub530\ub85c \ub2e4\ub8ec \ud574\uc11d\uc740 \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. \uc7ac\uc0bc46014-2305\ub294 \ud68c\uc2e0\uc5d0\uc11c \ubbfc\ubc95 \uc81c1003\uc870\uc758 \ub2e8\ub3c5\uc0c1\uc18d\uc778\uc744 \uae30\uc900\uc73c\ub85c \ub4e4\uc5c8\uc9c0\ub9cc, \uad6d\uc138\uccad \ubc95\ub839\ud574\uc11d \uc790\ub8cc\uc5d0 \uc2e4\ub9b0 \uadf8 \uc694\uc9c0\ub294 \u300c\uc0c1\uc18d\ud3ec\uae30, \uc720\uc99d \ub4f1\uc73c\ub85c \ubc30\uc6b0\uc790\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc0c1\uc18d\ubc1b\uc740 \uacbd\uc6b0\ub294 \uc77c\uad04\uacf5\uc81c \uc801\uc6a9\u300d\uc73c\ub85c \uc801\ud600 \uc788\uc5b4 \ub450 \ud45c\ud604\uc774 \uac19\uc740 \ubc29\ud5a5\uc744 \uac00\ub9ac\ud0a4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc790\ub140\uac00 \ud3ec\uae30\ud55c \uacbd\uc6b0\ub294 \uc774 \ud574\uc11d\ub4e4\uc774 2020\uadf842 \uacb0\uc815\ubcf4\ub2e4 \uc55e\uc120 \uac83\uc774\ub77c\ub294 \uc810\ub3c4 \uac78\ub9bd\ub2c8\ub2e4. \ud3ec\uae30\ub97c \uc815\ud558\uae30 \uc804\uc5d0 \uacf5\uc81c\uc561\ubd80\ud130 \ub530\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>10\ub144 \uc548\uc5d0 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud55c \uc7ac\uc0b0<\/h3>\n<p>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc5d0 \ub354\ud55c \uc0ac\uc804\uc99d\uc5ec \uc7ac\uc0b0\uc740 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub97c \ube80 \uae08\uc561\ub9cc\ud07c \ud55c\ub3c4\ub97c \uc904\uc785\ub2c8\ub2e4(\uc81c24\uc870 \uc81c3\ud638). \uc774 \ucc28\uac10\uc740 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0\uc744 \ub118\uc744 \ub54c\ub9cc \uc801\uc6a9\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \ub2e8\uc11c). \uc0ac\uc804\uc99d\uc5ec\ubd84\uc740 \uc0c1\uc18d\uc778\uc5d0\uac8c \uc900 \uac83\uc774\uba74 10\ub144, \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc900 \uac83\uc774\uba74 5\ub144 \uc548\uc758 \uac83\uc774 \uacfc\uc138\uac00\uc561\uc5d0 \ub354\ud574\uc9d1\ub2c8\ub2e4(\uc81c13\uc870 \uc81c1\ud56d).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc0ac\uc804\uc99d\uc5ec \uc5c6\uc774 \uc804\ubd80 \uc0c1\uc18d<\/th>\n<th>7\ub144 \uc804 \uc790\ub140\uc5d0\uac8c 3\uc5b5\uc6d0 \uc99d\uc5ec<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc804\uc81c<\/td>\n<td colspan=\"2\">\uc0c1\uc18d\uc778 \ubc30\uc6b0\uc790\uc640 \uc790\ub140 2\uba85, \ubc30\uc6b0\uc790 \uc2e4\uc81c \uc0c1\uc18d\uc561 5\uc5b5\uc6d0 \ubbf8\ub9cc, \uae30\ud55c \ub0b4 \uc2e0\uace0, \uc99d\uc5ec \ub2f9\uc2dc \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c 5\ucc9c\ub9cc\uc6d0 \uc801\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uc18d\uac1c\uc2dc \uc2dc\uc810 \uc7ac\uc0b0<\/td>\n<td>11\uc5b5\uc6d0<\/td>\n<td>8\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561<\/td>\n<td>11\uc5b5\uc6d0<\/td>\n<td>11\uc5b5\uc6d0(8\uc5b5\uc6d0 + \uc0ac\uc804\uc99d\uc5ec 3\uc5b5\uc6d0)<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc81c \ud569\uacc4(\uc77c\uad04 5\uc5b5 + \ubc30\uc6b0\uc790 5\uc5b5)<\/td>\n<td>10\uc5b5\uc6d0<\/td>\n<td>10\uc5b5\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc885\ud569\ud55c\ub3c4(\uc81c24\uc870)<\/td>\n<td>11\uc5b5\uc6d0<\/td>\n<td>8\uc5b55\ucc9c\ub9cc\uc6d0(11\uc5b5\uc6d0 \u2212 (3\uc5b5\uc6d0 \u2212 5\ucc9c\ub9cc\uc6d0))<\/td>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9 \uacf5\uc81c<\/td>\n<td>10\uc5b5\uc6d0<\/td>\n<td>8\uc5b55\ucc9c\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138\ud45c\uc900<\/td>\n<td>1\uc5b5\uc6d0<\/td>\n<td>2\uc5b55\ucc9c\ub9cc\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc0ac\uc804\uc99d\uc5ec \ucabd\uc740 \uacf5\uc81c\uac00 1\uc5b55\ucc9c\ub9cc\uc6d0 \uc904\uc5b4 \uacfc\uc138\ud45c\uc900\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \uc99d\uc5ec \ub54c \ub0b8 \uc99d\uc5ec\uc138\ub294 \uc0c1\uc18d\uc138 \uc0b0\ucd9c\uc138\uc561\uc5d0\uc11c \ud55c\ub3c4 \uc548\uc5d0\uc11c \uacf5\uc81c\ub418\uc9c0\ub9cc(\uc81c28\uc870 \uc81c1\ud56d\u00b7\uc81c2\ud56d), \uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561\uc774 5\uc5b5\uc6d0 \uc774\ud558\uc774\uba74 \uc774 \uacf5\uc81c\ub3c4 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc99d\uc5ec \uc2dc\uc810\uc744 \uc0c1\uc18d\uac1c\uc2dc 10\ub144 \uc804\ubcf4\ub2e4 \uc55e\ub2f9\uae30\uc9c0 \ubabb\ud558\uba74 \uc0ac\uc804\uc99d\uc5ec\uc758 \ud6a8\uacfc\ub294 \uae30\ub300\ubcf4\ub2e4 \uc791\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n<p>\uacf5\uc81c \ud55c\ub3c4\uc640 \ubcc4\uac1c\ub85c, \ubd80\ubaa8\uc5d0\uac8c\uc11c \ubc1b\uc740 \uc99d\uc5ec\uc758 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uc9c0\ub294 <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>\uc5d0\uc11c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \uacf5\uc81c\ub97c \ud655\uc778\ud558\ub294 \uc21c\uc11c<\/strong><\/p>\n<p>\uccab\uc9f8, \uc0c1\uc18d\uc778 \uad6c\uc131\uacfc \ubc30\uc6b0\uc790 \ub2e8\ub3c5\uc0c1\uc18d \uc5ec\ubd80(\uc790\ub140 \uc804\uc6d0\uc774\ub098 \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc758 \uc0c1\uc18d\ud3ec\uae30 \uc5ec\ubd80 \ud3ec\ud568)\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \ub458\uc9f8, 10\ub144 \uc548\uc758 \uc0ac\uc804\uc99d\uc5ec\uc640 \uc720\uc99d\uc744 \ubaa8\ub450 \ucc3e\uc544 \uc81c24\uc870 \ud55c\ub3c4\ub97c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc14b\uc9f8, \ubc30\uc6b0\uc790 \ubaab\uc744 \uc815\ud560 \ub54c 2\ucc28 \uc0c1\uc18d\uae4c\uc9c0 \ud568\uaed8 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub137\uc9f8, \ub3d9\uac70\uc8fc\ud0dd\uc740 10\ub144 \ub3d9\uac70\uc640 \ubb34\uc8fc\ud0dd(\ub610\ub294 \ud53c\uc0c1\uc18d\uc778\uacfc \uacf5\ub3d9\ubcf4\uc720) \uc694\uac74\uc744 \uc8fc\ubbfc\ub4f1\ub85d\u00b7\uc7ac\uc9c1\u00b7\ud559\uc801 \uc790\ub8cc\ub85c \uc785\uc99d\ud560 \uc218 \uc788\ub294\uc9c0 \ubd05\ub2c8\ub2e4. \uc21c\uc11c\ub97c \ubc14\uafb8\uba74 \uc774\ubbf8 \uc815\ud55c \ubd84\ud560 \ube44\uc728\uc744 \ub2e4\uc2dc \ub4a4\uc9d1\uc5b4\uc57c \ud558\ub294 \uc77c\uc774 \uc0dd\uae41\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uc815\ub9ac \u2014 \uacf5\uc81c\ubcc4 \uae08\uc561\uacfc \ud655\uc778 \uc21c\uc11c<\/h2>\n<p><strong>\uc0c1\uc18d\uc778 \uad6c\uc131, \uc0ac\uc804\uc99d\uc5ec \uc774\ub825, \ubc30\uc6b0\uc790 \ubaab\uc758 \uc21c\uc11c\ub85c \ud655\uc778\ud558\uba74 \uacf5\uc81c\uc561\uc774 \ud655\uc815\ub429\ub2c8\ub2e4.<\/strong> \uacf5\uc81c\ubcc4 \uae08\uc561\uacfc \ub193\uce58\uae30 \uc26c\uc6b4 \uc870\uac74\uc744 \ud55c \ud45c\ub85c \uc815\ub9ac\ud588\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\/B_gongje-byeol-jogeon-v4.png\" alt=\"\uacf5\uc81c\ubcc4 \uae08\uc561\uacfc \uc870\uac74 \u2014 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0(\ubc30\uc6b0\uc790\uac00 \uc720\uc77c\ud55c \uc0c1\uc18d\uc778\uc774\uba74 \uc4f8 \uc218 \uc5c6\uc74c, \uc790\ub140 \uc804\uc6d0\uc774\ub098 \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc774 \uc0c1\uc18d\ud3ec\uae30\ud55c \uacbd\uc6b0\ub294 \ud655\uc778 \ud544\uc694), \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c \ucd5c\uc18c 5\uc5b5\uc6d0\u00b7\ucd5c\ub300 30\uc5b5\uc6d0, \uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c \ucd5c\ub300 2\uc5b5\uc6d0, \ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c \ucd5c\ub300 6\uc5b5\uc6d0\" class=\"wp-image-6760\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongje-byeol-jogeon-v4.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongje-byeol-jogeon-v4-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongje-byeol-jogeon-v4-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_gongje-byeol-jogeon-v4-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uacf5\uc81c\ubcc4 \uae08\uc561\uacfc \ub193\uce58\uae30 \uc26c\uc6b4 \uc870\uac74<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uacf5\uc81c<\/th>\n<th>\uae08\uc561<\/th>\n<th>\ub193\uce58\uae30 \uc26c\uc6b4 \uc870\uac74<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uae30\ucd08\uacf5\uc81c + \uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c<\/td>\n<td>2\uc5b5\uc6d0 + \uc790\ub140 1\uba85\ub2f9 5\ucc9c\ub9cc\uc6d0 \ub4f1<\/td>\n<td>\uc77c\uad04\uacf5\uc81c\uc640 \ud0dd\uc77c<\/td>\n<td>\uc81c18\uc870, \uc81c20\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uc77c\uad04\uacf5\uc81c<\/td>\n<td>5\uc5b5\uc6d0<\/td>\n<td>\ubc30\uc6b0\uc790\uac00 \uc720\uc77c\ud55c \uc0c1\uc18d\uc778\uc774\uba74 \ubd88\uac00(\uc790\ub140 \uc804\uc6d0\uc774\ub098 \uc9c1\uacc4\uc874\uc18d \uc804\uc6d0\uc758 \uc0c1\uc18d\ud3ec\uae30\ub85c \ub0a8\uc740 \uacbd\uc6b0\ub294 \ud655\uc778 \ud544\uc694), \ubb34\uc2e0\uace0\uc5ec\ub3c4 5\uc5b5\uc6d0 \uc801\uc6a9<\/td>\n<td>\uc81c21\uc870<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c<\/td>\n<td>\ucd5c\uc18c 5\uc5b5\uc6d0, \ucd5c\ub300 30\uc5b5\uc6d0<\/td>\n<td>5\uc5b5\uc6d0 \ucd08\uacfc\ubd84\uc740 \ubd84\ud560\uae30\ud55c \ub0b4 \ubd84\ud560\u00b7\ub4f1\uae30(\ubd84\ud560\uc0ac\uc2e4 \uc2e0\uace0\ub3c4 \ud568\uaed8)<\/td>\n<td>\uc81c19\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c<\/td>\n<td>\ucd5c\ub300 2\uc5b5\uc6d0<\/td>\n<td>\ucd5c\ub300\uc8fc\uc8fc \uc8fc\uc2dd\u00b7\ubbf8\uc2e0\uace0 \ucc28\uba85 \uae08\uc735\uc7ac\uc0b0 \uc81c\uc678<\/td>\n<td>\uc81c22\uc870<\/td>\n<\/tr>\n<tr>\n<td>\ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c<\/td>\n<td>\ucd5c\ub300 6\uc5b5\uc6d0(100%)<\/td>\n<td>\uc9c1\uacc4\ube44\uc18d(\ub300\uc2b5\uc0c1\uc18d\uc778\uc774 \ub41c \uadf8 \ubc30\uc6b0\uc790 \ud3ec\ud568), 10\ub144 \uacc4\uc18d \ub3d9\uac70, \ubb34\uc8fc\ud0dd \ub610\ub294 \ud53c\uc0c1\uc18d\uc778\uacfc \uacf5\ub3d9\ubcf4\uc720<\/td>\n<td>\uc81c23\uc870\uc7582<\/td>\n<\/tr>\n<tr>\n<td>\uc885\ud569\ud55c\ub3c4<\/td>\n<td>\uacfc\uc138\uac00\uc561 \u2212 \uc720\uc99d\u00b7\ud3ec\uae30\ubd84\u00b7\uc0ac\uc804\uc99d\uc5ec\ubd84<\/td>\n<td>\uc0ac\uc804\uc99d\uc5ec \ucc28\uac10\uc740 \uacfc\uc138\uac00\uc561 5\uc5b5\uc6d0 \ucd08\uacfc \uc2dc<\/td>\n<td>\uc81c24\uc870<\/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>\ud53c\uc0c1\uc18d\uc778\uc774 \uac70\uc8fc\uc790\uc774\uace0 \uc0c1\uc18d\uc7ac\uc0b0\uc774 10\uc5b5\uc6d0 \uc774\ud558\uc774\uba70 \ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \ud568\uaed8 \uc0c1\uc18d\ubc1b\ub294\ub2e4\uba74, \uc0c1\uc18d\uc778\uc774 \uc544\ub2cc \uc0ac\ub78c\uc5d0\uac8c \uc900 \uc720\uc99d\uc774\ub098 \ud55c\ub3c4\ub97c \uc904\uc774\ub294 \uc0ac\uc804\uc99d\uc5ec\uac00 \uc5c6\ub294 \ud55c \uc0c1\uc18d\uc138\ub294 \ub098\uc624\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0c1\uc18d\uc7ac\uc0b0\uc774 10\uc5b5\uc6d0\uc744 \ub118\uace0 \ubc30\uc6b0\uc790\uc758 \ubc95\uc815\uc0c1\uc18d\ubd84\ub3c4 5\uc5b5\uc6d0\uc744 \ub118\ub294 \uad6c\uac04(\uc790\ub140 1\uba85\uc774\uba74 10\uc5b5\uc6d0 \ucd08\uacfc, \uc790\ub140 2\uba85\uc774\uba74 \uc57d 11\uc5b5 6,667\ub9cc\uc6d0 \ucd08\uacfc)\uc774\ub77c\uba74 \ubc30\uc6b0\uc790 \ubaab\uc744 \ubc95\uc815\uc0c1\uc18d\ubd84\uae4c\uc9c0 \uc815\ud558\uace0 \ubd84\ud560\uae30\ud55c \uc548\uc5d0 \ub4f1\uae30\ub97c \ub05d\ub0b4\ub294 \ucabd\uc774 1\ucc28 \uc0c1\uc18d\uc5d0\uc11c \uc720\ub9ac\ud558\uba70, 2\ucc28 \uc0c1\uc18d\uae4c\uc9c0 \ud568\uaed8 \uacc4\uc0b0\ud574 \ube44\uc728\uc744 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4. 10\ub144 \uc548\uc5d0 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud55c \uc7ac\uc0b0\uc774 \uc788\uac70\ub098 \ubd80\ubaa8\uc640 \uc624\ub798 \ud568\uaed8 \uc0b0 \uc9d1\uc774 \uc0c1\uc18d\uc7ac\uc0b0\uc5d0 \uc788\ub2e4\uba74, \uacf5\uc81c \ud55c\ub3c4\uc640 \ub3d9\uac70 \uc694\uac74\uc744 \uba3c\uc800 \ud655\uc778\ud558\uc2e4 \uc2dc\uc810\uc785\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc0c1\uc18d\uc7ac\uc0b0 \ubaa9\ub85d\uacfc \uc0ac\uc804\uc99d\uc5ec \ub0b4\uc5ed\uc744 \ubcf4\ub0b4 \uc8fc\uc2dc\uba74 \uc801\uc6a9 \uac00\ub2a5\ud55c \uacf5\uc81c\uc640 \ubc30\uc6b0\uc790 \ubd84\ud560 \ube44\uc728\uc744 \ud568\uaed8 \uacc4\uc0b0\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \uacf5\uc81c \uc124\uacc4\ub97c \ub9c8\uce60 \uc218 \uc788\ub3c4\ub85d \ub3d5\uaca0\uc2b5\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>\uc5b4\uba38\ub2c8\uac00 \uc0c1\uc18d\uc744 \ud55c \ud47c\ub3c4 \ubc1b\uc9c0 \uc54a\uc544\ub3c4 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c 5\uc5b5\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uac00 \uc2e4\uc81c\ub85c \ubc1b\uc740 \uae08\uc561\uc774 \uc5c6\uac70\ub098 5\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 5\uc5b5\uc6d0\uc744 \uacf5\uc81c\ud569\ub2c8\ub2e4(\uc81c19\uc870 \uc81c4\ud56d). \uc774 5\uc5b5\uc6d0\uc740 \ubd84\ud560\uacfc \ub4f1\uae30 \uc694\uac74 \uc5c6\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>10\uc5b5\uc6d0 \uacf5\uc81c\ub97c \ubc1b\uc73c\ub824\uba74 \uc5b4\uba38\ub2c8 1.5, \uc790\ub140 1\uc529\uc758 \ube44\uc728\ub85c \ub098\ub220\uc57c \ud569\ub2c8\uae4c?<\/summary>\n<p>\uc0c1\uc18d\uc7ac\uc0b0\uc774 10\uc5b5\uc6d0 \uc774\ud558\ub77c\uba74 \ube44\uc728\uacfc \uad00\uacc4\uc5c6\uc774 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uacfc \ubc30\uc6b0\uc790 \ucd5c\uc18c\uacf5\uc81c 5\uc5b5\uc6d0\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790 \ubaab\uc744 5\uc5b5\uc6d0 \ub118\uac8c \uc778\uc815\ubc1b\uace0 \uc2f6\uc744 \ub54c\ub9cc \ubc95\uc815\uc0c1\uc18d\ubd84 \ud55c\ub3c4\uc640 \ubd84\ud560\uae30\ud55c \ub0b4 \ub4f1\uae30\uac00 \ubb38\uc81c\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc790\ub140 \ud55c \uba85\uc774 \uc0c1\uc18d\uc744 \ud3ec\uae30\ud558\uba74 \ubc30\uc6b0\uc790 \ubc95\uc815\uc0c1\uc18d\ubd84\uc740 \ub298\uc5b4\ub0a9\ub2c8\uae4c?<\/summary>\n<p>\uacf5\uc81c \ud55c\ub3c4\ub97c \uacc4\uc0b0\ud560 \ub54c\ub294 \ub298\uc5b4\ub098\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc81c19\uc870 \uc81c1\ud56d\uc740 \uc0c1\uc18d\uc744 \ud3ec\uae30\ud55c \uc0ac\ub78c\uc774 \uc788\uc73c\uba74 \ud3ec\uae30\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc758 \ubc30\uc6b0\uc790 \ubc95\uc815\uc0c1\uc18d\ubd84\uc73c\ub85c \uacc4\uc0b0\ud558\ub3c4\ub85d \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc0c1\uc18d\uc7ac\uc0b0\uc774 10\uc5b5\uc6d0 \uc774\ud558\uba74 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\uae4c?<\/summary>\n<p>\uc2e0\uace0\ud558\uc9c0 \uc54a\uc544\ub3c4 \uc77c\uad04\uacf5\uc81c 5\uc5b5\uc6d0\uacfc \ubc30\uc6b0\uc790 \ucd5c\uc18c\uacf5\uc81c 5\uc5b5\uc6d0\uc740 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc81c21\uc870 \uc81c1\ud56d \ub2e8\uc11c, \uc81c19\uc870 \uc81c4\ud56d). \ub2e4\ub9cc \ubb34\uc2e0\uace0\uba74 \uc77c\uad04\uacf5\uc81c\uac00 5\uc5b5\uc6d0\uc73c\ub85c \uace0\uc815\ub418\uc5b4, \uae30\ucd08\uacf5\uc81c\uc640 \uc778\uc801\uacf5\uc81c\ub97c \ud569\uce5c \uae08\uc561\uc774 \ub354 \ud070 \uacbd\uc6b0\uc5d0\ub3c4 \uadf8\ucabd\uc744 \uace0\ub97c \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790 \ubaab\uc744 5\uc5b5\uc6d0 \ub118\uac8c \uc778\uc815\ubc1b\uc73c\ub824\ub294 \uacbd\uc6b0\ub77c\uba74 \uc0c1\uc18d\uc138 \uc2e0\uace0\uc640 \ubcc4\uac1c\ub85c \ubd84\ud560\uae30\ud55c \uc548\uc5d0 \ub4f1\uae30\ub97c \ub9c8\uce58\uace0 \ubd84\ud560\uc0ac\uc2e4\uc744 \uc2e0\uace0\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc790\ub140 1\uba85\ub2f9 5\uc5b5\uc6d0 \uacf5\uc81c, \uc77c\uad04\uacf5\uc81c 8\uc5b5\uc6d0\uc740 \uc9c0\uae08 \uc801\uc6a9\ub429\ub2c8\uae4c?<\/summary>\n<p>2026\ub144 9\uc6d4 \ud604\uc7ac \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95\uc5d0\ub294 \ubc18\uc601\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud604\ud589 \uc790\ub140\uacf5\uc81c\ub294 1\uba85\ub2f9 5\ucc9c\ub9cc\uc6d0(\uc81c20\uc870 \uc81c1\ud56d \uc81c1\ud638), \uc77c\uad04\uacf5\uc81c\ub294 5\uc5b5\uc6d0(\uc81c21\uc870 \uc81c1\ud56d)\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uacb0\ud63c\ud558\uc9c0 \uc54a\uc740 \uc544\ub4e4\uc774 \uc544\ubc84\uc9c0\uc640 12\ub144\uc744 \ud568\uaed8 \uc0b4\uc558\ub294\ub370 \ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\uae4c?<\/summary>\n<p>\uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 \uac70\uc2ac\ub7ec 10\ub144 \uc774\uc0c1 \uacc4\uc18d \ub3d9\uac70\ud588\uace0, \uadf8 \uae30\uac04 1\uc138\ub300 1\uc8fc\ud0dd\uc774\uc5c8\uc73c\uba70, \uc544\ub4e4\uc774 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \ubb34\uc8fc\ud0dd\uc790\ub77c\uba74 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uc81c23\uc870\uc7582 \uc81c1\ud56d). \ubbf8\uc131\ub144\uc790\uc600\ub358 \uae30\uac04\uc740 10\ub144\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c \uc131\ub144 \uc774\ud6c4 \ub3d9\uac70 \uae30\uac04\uc744 \ub530\ub85c \uc138\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc740 \ubd80\ub3d9\uc0b0\uc744 \ubd84\ud560\uae30\ud55c \uc804\uc5d0 \ud314\uc544\ub3c4 \ub429\ub2c8\uae4c?<\/summary>\n<p>\uacf5\uc81c \uc694\uac74\uc740 \ubd84\ud560\uae30\ud55c\uae4c\uc9c0 \ubc30\uc6b0\uc790 \uba85\uc758\ub85c \ubd84\ud560\u00b7\ub4f1\uae30\ub97c \ub9c8\uce58\ub294 \uac83\uc785\ub2c8\ub2e4(\uc81c19\uc870 \uc81c2\ud56d). \ub300\ubc95\uc6d0\uc740 \uac1c\uc815 \uc804 \uc870\ubb38 \uc0ac\uac74\uc5d0\uc11c \ubd84\ud560\uc0ac\uc2e4 \uc2e0\uace0\ub97c \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \ubd84\ud560\uae30\ud55c\uc744 \ub118\uae30\ub294 \uacbd\uc6b0\uac00 \uc544\ub2c8\ub77c\uba74 \ud611\ub825\uc758\ubb34\ub85c \ubcf4\uc558\uc9c0\ub9cc(\ub300\ubc95\uc6d0 2023\ub45044061), \ub2e4\ud23c\uc744 \uc904\uc774\ub824\uba74 \uc2e0\uace0\ub3c4 \ud568\uaed8 \ud574 \ub450\ub294 \ud3b8\uc774 \ub0ab\uc2b5\ub2c8\ub2e4. \uc694\uac74\uc744 \uac16\ucd94\uae30 \uc804\uc5d0 \ucc98\ubd84\ud558\uba74 \ubc30\uc6b0\uc790\uc5d0\uac8c \ubd84\ud560\ub41c \uc0ac\uc2e4\uc744 \uc785\uc99d\ud558\uae30 \uc5b4\ub824\uc6cc\uc9c0\ubbc0\ub85c, \ub4f1\uae30\uc640 \uc2e0\uace0\ub97c \uba3c\uc800 \ub9c8\uce5c \ub4a4 \ucc98\ubd84 \uc2dc\uc810\uc744 \uc815\ud558\ub294 \uac83\uc774 \uc548\uc804\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\/gajok-gyejwa-iche-jeungyeo\/\">\uac00\uc871 \uac04 \uacc4\uc88c\uc774\uccb4\u00b7\uc0dd\ud65c\ube44, \uc99d\uc5ec\uc138 \ud310\ub2e8 \uae30\uc900 3\uac00\uc9c0<\/a><br \/>\n\u00b7 <a href=\"\/insights\/sangsokse-singo-gihan-sunseo\/\">\uc0c1\uc18d\uc138, 6\uac1c\uc6d4 \uc548\uc5d0 \ubabb \ub05d\ub0b4\ub294 \uc77c\uacfc 9\uac1c\uc6d4\uc774 \ub354 \uc788\ub294 \uc77c<\/a><br \/>\n\u00b7 <a href=\"\/insights\/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-jaewon-bisangjang\/\">\uc0c1\uc18d\uc138 \ub0bc \ud604\uae08\uc774 \uc5c6\ub294 \ube44\uc0c1\uc7a5 \ub300\ud45c\uac00 \uc4f8 \uc218 \uc788\ub294 \uc138 \uac00\uc9c0<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c13\uc870(\uc0c1\uc18d\uc138 \uacfc\uc138\uac00\uc561)\u00b7\uc81c18\uc870(\uae30\ucd08\uacf5\uc81c)\u00b7\uc81c19\uc870(\ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c)\u00b7\uc81c20\uc870(\uadf8 \ubc16\uc758 \uc778\uc801\uacf5\uc81c)\u00b7\uc81c21\uc870(\uc77c\uad04\uacf5\uc81c)\u00b7\uc81c22\uc870(\uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c)\u00b7\uc81c23\uc870\uc7582(\ub3d9\uac70\uc8fc\ud0dd \uc0c1\uc18d\uacf5\uc81c)\u00b7\uc81c24\uc870(\uacf5\uc81c \uc801\uc6a9\uc758 \ud55c\ub3c4)\u00b7\uc81c26\uc870(\uc0c1\uc18d\uc138 \uc138\uc728)\u00b7\uc81c28\uc870(\uc99d\uc5ec\uc138\uc561 \uacf5\uc81c)\u00b7\uc81c67\uc870(\uc0c1\uc18d\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0)\u00b7\uc81c69\uc870(\uc2e0\uace0\uc138\uc561 \uacf5\uc81c) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c17\uc870(\ubc30\uc6b0\uc790 \uc0c1\uc18d\uc7ac\uc0b0\uc758 \uac00\uc561 \ubc0f \ubbf8\ubd84\ud560 \uc0ac\uc720)\u00b7\uc81c19\uc870(\uae08\uc735\uc7ac\uc0b0 \uc0c1\uc18d\uacf5\uc81c)\u00b7\uc81c20\uc870\uc7582(\ub3d9\uac70\uc8fc\ud0dd \uc778\uc815\uc758 \ubc94\uc704), \uc2dc\ud589\uaddc\uce59 \uc81c9\uc870\uc7582 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \ubbfc\ubc95 \uc81c1003\uc870(\ubc30\uc6b0\uc790\uc758 \uc0c1\uc18d\uc21c\uc704) \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-24)<br \/>\n\u00b7 \ub300\ubc95\uc6d0 2023. 11. 2. \uc120\uace0 2023\ub45044061 \ud310\uacb0, \ub300\ubc95\uc6d0 2023. 3. 23.\uc790 2020\uadf842 \uc804\uc6d0\ud569\uc758\uccb4 \uacb0\uc815 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-09-24)<br \/>\n\u00b7 \ub300\ubc95\uc6d0 2026. 8. 12. \uc120\uace0 2024\ub45065027 \ud310\uacb0, \uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0 2026. 2. 6. \uc120\uace0 2025\ub2046593 \ud310\uacb0 \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc0ac\uc804-2024-\ubc95\uaddc\uc7ac\uc0b0-0419(2024. 6. 25.), \uc11c\uba74-2023-\ubc95\uaddc\uc7ac\uc0b0-2363(2024. 8. 30.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-23)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc7ac\uc0bc46014-2305(1997. 9. 29.), \uc7ac\uc0bc46014-2485(1997. 10. 20.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-09-24)<\/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 2026-09-29<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \ud568\uaed8 \uc0c1\uc18d\ubc1b\uc744 \ub54c \uc77c\uad04\uacf5\uc81c\uc640 \ubc30\uc6b0\uc790 \uc0c1\uc18d\uacf5\uc81c\uac00 \uacb9\uccd0 \uc0c1\uc18d\uc7ac\uc0b0 10\uc5b5\uc6d0\uae4c\uc9c0\ub294 \uacfc\uc138\ud45c\uc900\uc774 \uc0dd\uae30\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ubc30\uc6b0\uc790 \ub2e8\ub3c5 \uc0c1\uc18d\uc774\uac70\ub098 \uc720\uc99d\u00b7\uc0ac\uc804\uc99d\uc5ec\uac00 \uc788\uc73c\uba74 \uc774 \uacc4\uc0b0\uc774 \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc870\uac74\ubd80\ud130 \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6578,"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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