{"id":6806,"date":"2026-11-07T08:00:00","date_gmt":"2026-11-06T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6806"},"modified":"2026-11-06T16:09:55","modified_gmt":"2026-11-06T07:09:55","slug":"sangsok-chwideukse-1gagu-1jutaek","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/sangsok-chwideukse-1gagu-1jutaek\/","title":{"rendered":"\uc0c1\uc18d\uc8fc\ud0dd \ucde8\ub4dd\uc138 0.96%\u00b7\ucd5c\ub300 3.16%, 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\uc640 \uc2e0\uace0\uae30\ud55c"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc0c1\uc18d\ubc1b\uc740 \uc8fc\ud0dd\uc758 \ucde8\ub4dd\uc138\ub294 \ud310\uc815 \uae30\uc900\uc774 \ub418\ub294 \uc0c1\uc18d\uc778(\uacf5\ub3d9\uc0c1\uc18d\uc774\uba74 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778)\uc758 \uac00\uad6c\uac00 \uadf8 \uc9d1 \ud55c \ucc44\ub9cc \uac16\uac8c \ub418\uba74 \uacf5\uc2dc\uac00\uaca9\uc758 0.96%, \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 3.16%(\uc804\uc6a9 85\u33a1 \uc774\ud558\ub294 2.96%)\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870\uc81c1\ud56d\uc81c6\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9).<\/strong> \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc740 \uc0ac\ub9dd\uc77c\uc774 \uc18d\ud55c \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc774\uace0, \uadf8 \uc548\uc5d0 \ubd84\ud560\ud611\uc758\uc640 \ub4f1\uae30\ub97c \ub05d\ub0b4\uc9c0 \uc54a\uc73c\uba74 \ub098\uc911\uc5d0 \uc9c0\ubd84\uc744 \uc62e\uae38 \ub54c \uc99d\uc5ec \ucde8\ub4dd\uc138\uac00 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d).<\/p>\n<p><strong>\uc138\uc728\uc744 \uc815\ud558\ub294 \uae30\uc900<\/strong><\/p>\n<ul>\n<li>1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840: \uc0c1\uc18d\uc778\uacfc \uc8fc\ubbfc\ub4f1\ub85d\ud45c\ub97c \uac19\uc774 \uc4f0\ub294 \uac00\uc871\uc774 \uc0c1\uc18d \ud6c4 \uad6d\ub0b4 \uc8fc\ud0dd \ud55c \ucc44\ub9cc \uac00\uc9c0\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d).<\/li>\n<li>\uacf5\ub3d9\uc0c1\uc18d\uc774\uba74 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778\uc744 \uae30\uc900\uc73c\ub85c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d).<\/li>\n<li>\uc624\ud53c\uc2a4\ud154\uacfc \uace0\uae09\uc8fc\ud0dd\uc740 \ud2b9\ub840 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc870\uc2ec2017\uc9c00646).<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758: \uae30\ud55c \ub4a4\uc5d0 \ube44\uc6a9\uc774 \ucee4\uc9c0\ub294 \uacbd\uc6b0<\/strong><\/p>\n<ul>\n<li>\uc2e0\uace0 \uc5c6\uc774 \uae30\ud55c\uc744 \ub118\uae30\uba74 \ucde8\ub4dd\uc138\uc758 20%\uac00 \ubb34\uc2e0\uace0\uac00\uc0b0\uc138\ub85c \ubd99\uace0, \ud558\ub8e8 10\ub9cc\ubd84\uc758 22\uc758 \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c53\uc870\u00b7\uc81c54\uc870, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c55\uc870\uc81c1\ud56d\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870).<\/li>\n<li>\ubc95\uc815\uc0c1\uc18d\ubd84\ub300\ub85c \ub4f1\uae30\ud55c \ub4a4 \uae30\ud55c\uc774 \uc9c0\ub098 \uc7ac\ubd84\ud560\ud558\uba74 \ub298\uc5b4\ub09c \uc9c0\ubd84\uc740 \uc99d\uc5ec \ucde8\ub4dd(3.5%)\uc73c\ub85c \ubcf4\uace0, \uacfc\uc138\ud45c\uc900\ub3c4 \uacf5\uc2dc\uac00\uaca9\uc774 \uc544\ub2c8\ub77c \uc2dc\uac00\uc778\uc815\uc561\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d, \uc870\uc2ec2021\uc9c01535\u00b7\uc11c\uc6b8\uace0\ubc95 2019\ub20461788).<\/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\ub2d8\uc774 \ub0a8\uae34 \uc544\ud30c\ud2b8\ub97c \uc0c1\uc18d \ub4f1\uae30\ud558\uae30 \uc804\uc5d0 \ucde8\ub4dd\uc138\uac00 \uc5bc\ub9c8\uc778\uc9c0 \uba3c\uc800 \uacc4\uc0b0\ud574 \ubcf4\ub824\ub294 \uacbd\uc6b0<\/li>\n<li>\ud615\uc81c\uc790\ub9e4\uac00 \uacf5\ub3d9\uc73c\ub85c \uc9d1\uc744 \uc0c1\uc18d\ubc1b\uc544 \ub204\uad6c \uba85\uc758\ub85c, \uc5b4\ub5a4 \uc9c0\ubd84\uc73c\ub85c \ub4f1\uae30\ud560\uc9c0 \uc815\ud574\uc57c \ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc774\ubbf8 \uc9d1\uc774 \uc788\ub294 \uc0c1\ud0dc\uc5d0\uc11c \uc0c1\uc18d\uc8fc\ud0dd\uc744 \ubc1b\uc544 1\uc8fc\ud0dd \ud2b9\ub840\uac00 \ub418\ub294\uc9c0, \uc774\ud6c4 \uc9d1\uc744 \uc0b4 \ub54c \uc8fc\ud0dd \uc218\uc5d0 \ub4e4\uc5b4\uac00\ub294\uc9c0 \ud655\uc778\ud558\ub824\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uc0c1\uc18d\uc73c\ub85c \uc9d1\uc744 \ubc1b\uc73c\uba74 \uc0c1\uc18d\uc138\uc640 \ubcc4\ub3c4\ub85c \ucde8\ub4dd\uc138\ub97c \ub0c5\ub2c8\ub2e4.<\/strong> \uc0c1\uc18d\uc138\ub294 \uad6d\uc138\uccad\uc5d0, \ucde8\ub4dd\uc138\ub294 \ubd80\ub3d9\uc0b0 \uc18c\uc7ac\uc9c0 \uc2dc\u00b7\uad70\u00b7\uad6c\uc5d0 \uc2e0\uace0\ud558\ub294 \ubcc4\uac1c\uc758 \uc138\uae08\uc774\uace0, \uacfc\uc138\ud45c\uc900\ub3c4 \uc0c1\uc18d\uc138\ub294 \uc2dc\uac00, \ucde8\ub4dd\uc138\ub294 \uacf5\uc2dc\uac00\uaca9(\uc2dc\uac00\ud45c\uc900\uc561)\uc73c\ub85c \uc11c\ub85c \ub2e4\ub985\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870). \uac19\uc740 \uc9d1\uc774\ub77c\ub3c4 \uc0c1\uc18d\uc778 \uac00\uad6c\uac00 \uac00\uc9c4 \uc8fc\ud0dd \uc218\uc5d0 \ub530\ub77c \uc138\uc728\uc774 \uc138 \ubc30 \ub118\uac8c \ucc28\uc774 \ub098\uace0, \ubd84\ud560\ud611\uc758\ub97c \uc5b8\uc81c \ub9c8\uce58\ub290\ub0d0\uc5d0 \ub530\ub77c \uc99d\uc5ec \ucde8\ub4dd\uc138\uac00 \ucd94\uac00\ub85c \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uc18d\uc138 \uc2e0\uace0 \uc21c\uc11c\ub294 <a href=\"\/insights\/sangsokse-singo-gihan-sunseo\/\">\uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c \uae00<\/a>\uc5d0\uc11c, \uc0c1\uc18d\uc138\ub97c \ud604\uae08\uc73c\ub85c \ud55c \ubc88\uc5d0 \ub0b4\uae30 \uc5b4\ub824\uc6b8 \ub54c\uc758 \ub0a9\ubd80 \ubc29\ubc95\uc740 <a href=\"\/insights\/sangsokse-jaewon-bisangjang\/\">\uc5f0\ubd80\uc5f0\ub0a9\u00b7\ubb3c\ub0a9 \uae00<\/a>\uc5d0\uc11c \ub2e4\ub8f9\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_segyul_pandan.png\" alt=\"\uc0c1\uc18d \ucde8\ub4dd\uc138\uc728 \ud310\uc815 \u2014 \ud310\uc815 \uae30\uc900 \uc0c1\uc18d\uc778\uc758 \uac00\uad6c\uac00 \uc0c1\uc18d \ud6c4 \uc8fc\ud0dd \ud55c \ucc44\ub9cc \uac00\uc9c0\uba74 0.96%(\ucde8\ub4dd\uc138 0.8%\uc640 \uc9c0\ubc29\uad50\uc721\uc138 0.16%, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 \ube44\uacfc\uc138), \ub2e4\ub978 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc138\ub300\uc6d0\uc774 \uc788\uc73c\uba74 3.16%(\uc804\uc6a9 85\u33a1 \uc774\ud558 \uc8fc\ud0dd\uc740 2.96%). \uacf5\ub3d9\uc0c1\uc18d\uc740 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778\uc758 \uac00\uad6c\ub85c \ud310\uc815\ud558\uace0 \uc624\ud53c\uc2a4\ud154\u00b7\uace0\uae09\uc8fc\ud0dd\uc740 \ud2b9\ub840 \ub300\uc0c1\uc774 \uc544\ub2d8\" class=\"wp-image-6803\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_segyul_pandan.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_segyul_pandan-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_segyul_pandan-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/A_segyul_pandan-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc0c1\uc18d \ucde8\ub4dd\uc138 \ud569\uacc4\uc138\uc728\uc740 \ud310\uc815 \uae30\uc900 \uac00\uad6c\uc758 \uc8fc\ud0dd \uc218\ub85c \uc815\ud574\uc9d1\ub2c8\ub2e4<\/figcaption><\/figure>\n<h2>\uc0c1\uc18d\ubc1b\uc740 \uc9d1\uc758 \ucde8\ub4dd\uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p><strong>\uc0c1\uc18d \ucde8\ub4dd\uc138\uc758 \ud45c\uc900\uc138\uc728\uc740 \ub18d\uc9c0 \uc678 \ubd80\ub3d9\uc0b0 2.8%, \ub18d\uc9c0 2.3%\uc774\uace0, \uc5ec\uae30\uc5d0 \uc9c0\ubc29\uad50\uc721\uc138\uc640 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ub354\ud574\uc838 \uc8fc\ud0dd\uc740 \ubcf4\ud1b5 3.16%\uac00 \ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870\uc81c1\ud56d\uc81c6\ud638).<\/strong> \uc0c1\uc18d\uc778\uc740 \uac01\uc790 \uc0c1\uc18d\ubc1b\ub294 \uc9c0\ubd84\ub9cc\ud07c \ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \ubcf4\ubbc0\ub85c, \uc138\uc561\ub3c4 \uc9c0\ubd84\ubcc4\ub85c \uacc4\uc0b0\ud574 \uac01 \uc0c1\uc18d\uc778\uc774 \uc2e0\uace0\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c7\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ucde8\ub4dd\uc138<\/th>\n<th>\uc9c0\ubc29\uad50\uc721\uc138<\/th>\n<th>\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138<\/th>\n<th>\ud569\uacc4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc77c\ubc18 \uc0c1\uc18d \u2014 \ub18d\uc9c0 \uc678(\uc8fc\ud0dd\u00b7\uc0c1\uac00\u00b7\ud1a0\uc9c0)<\/td>\n<td>2.8%<\/td>\n<td>0.16%<\/td>\n<td>0.2%<\/td>\n<td><strong>3.16%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc77c\ubc18 \uc0c1\uc18d \u2014 \uc804\uc6a9 85\u33a1 \uc774\ud558 \uc8fc\ud0dd<\/td>\n<td>2.8%<\/td>\n<td>0.16%<\/td>\n<td>\ube44\uacfc\uc138<\/td>\n<td><strong>2.96%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1\uac00\uad6c 1\uc8fc\ud0dd \uc0c1\uc18d \ud2b9\ub840<\/td>\n<td>0.8%<\/td>\n<td>0.16%<\/td>\n<td>\ube44\uacfc\uc138<\/td>\n<td><strong>0.96%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>(\ube44\uad50) \uc0c1\uc18d \uc678 \ubb34\uc0c1\ucde8\ub4dd(\uc99d\uc5ec) \u2014 \ub18d\uc9c0 \uc678<\/td>\n<td>3.5%<\/td>\n<td>\ubcc4\ub3c4<\/td>\n<td>\ubcc4\ub3c4<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b \ube44\uc728\uc740 \uacfc\uc138\ud45c\uc900(\uc2dc\uac00\ud45c\uc900\uc561) \ub300\ube44\uc785\ub2c8\ub2e4. \uc9c0\ubc29\uad50\uc721\uc138\u00b7\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 \uc870\ubb38 \uc0b0\uc2dd\uc5d0 \uc138\uc728\uc744 \ub300\uc785\ud574 \uacc4\uc0b0\ud588\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870\uc81c1\ud56d\uc81c6\ud638). \ub18d\uc9c0 \uc0c1\uc18d, \uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uac10\uba74 \ub300\uc0c1 \uc790\uacbd\ub18d\uc9c0\ub294 \uc774 \ud45c\uc5d0\uc11c \uc81c\uc678\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d \ucde8\ub4dd\uc138 \ud45c\uc900\uc138\uc728 2.8%, \ub18d\uc9c0 2.3%<\/h3>\n<p>\uc9c0\ubc29\uc138\ubc95\uc740 \uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \ucde8\ub4dd\uc744 \ub530\ub85c \ub5bc\uc5b4 \ub18d\uc9c0 1\ucc9c\ubd84\uc758 23, \ub18d\uc9c0 \uc678\uc758 \uac83 1\ucc9c\ubd84\uc758 28\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870). \uc99d\uc5ec \uac19\uc740 \uc0c1\uc18d \uc678 \ubb34\uc0c1\ucde8\ub4dd\uc740 1\ucc9c\ubd84\uc758 35\uc774\ubbc0\ub85c, \uac19\uc740 \uc9d1\uc774\ub77c\ub3c4 \uc0c1\uc18d\uc73c\ub85c \ubc1b\uc73c\uba74 \ud45c\uc900\uc138\uc728\uc774 0.7%\ud3ec\uc778\ud2b8 \ub0ae\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870). \uacf5\uc720 \uc9c0\ubd84\uc73c\ub85c \uc0c1\uc18d\ubc1b\uc73c\uba74 \uadf8 \uc9c0\ubd84\uc758 \uac00\uc561\uc774 \uacfc\uc138\ud45c\uc900\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870).<\/p>\n<h3>\uacfc\uc138\ud45c\uc900\uc740 \uacf5\uc2dc\uac00\uaca9(\uc2dc\uac00\ud45c\uc900\uc561)<\/h3>\n<p>\uc0c1\uc18d \ucde8\ub4dd\uc138\uc758 \uacfc\uc138\ud45c\uc900\uc740 \uc2dc\uac00\ud45c\uc900\uc561\uc774\uace0, \uc8fc\ud0dd\uc740 \u300c\ubd80\ub3d9\uc0b0 \uac00\uaca9\uacf5\uc2dc\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \ub530\ub77c \uacf5\uc2dc\ub41c \uac1c\ubcc4\uc8fc\ud0dd\uac00\uaca9\u00b7\uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc774 \uae30\uc900\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870). \uc99d\uc5ec \ucde8\ub4dd\uc138\uac00 \uc2dc\uac00\uc778\uc815\uc561(\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\u00b7\uac10\uc815\uac00\uc561 \ub4f1)\uc744 \uae30\uc900\uc73c\ub85c \ud558\ub294 \uac83\uacfc \ub2e4\ub974\uace0, \uc0c1\uc18d\uc138\uac00 \uc2dc\uac00\ub97c \uc6d0\uce59\uc73c\ub85c \ud558\ub294 \uac83\uacfc\ub3c4 \ub2e4\ub985\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870). \uadf8\ub798\uc11c \uac19\uc740 \uc544\ud30c\ud2b8\ub77c\ub3c4 \uc0c1\uc18d\uc138 \uc2e0\uace0\uac00\uc561\uacfc \ucde8\ub4dd\uc138 \uacfc\uc138\ud45c\uc900\uc740 \ub2e4\ub978 \uae08\uc561\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uc9c0\ubc29\uad50\uc721\uc138 0.16%\uc640 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 0.2%<\/h3>\n<p>\uc9c0\ubc29\uad50\uc721\uc138\ub294 (\ud45c\uc900\uc138\uc728 2.8% \u2212 2%) \u00d7 20%\ub85c \uacc4\uc0b0\ud574 \uacfc\uc138\ud45c\uc900\uc758 0.16%\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638). \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 \ud45c\uc900\uc138\uc728\uc744 2%\ub85c \ubcf4\uace0 \uacc4\uc0b0\ud55c \ucde8\ub4dd\uc138\uc561\uc758 10%\uc774\ubbc0\ub85c 0.2%\uc785\ub2c8\ub2e4 (\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870\uc81c1\ud56d\uc81c6\ud638). \ub2e4\ub9cc \uc804\uc6a9\uba74\uc801 85\u33a1 \uc774\ud558(\uc218\ub3c4\uad8c \ubc16 \ub3c4\uc2dc\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc74d\u00b7\uba74\uc740 100\u33a1 \uc774\ud558) \uad6d\ubbfc\uc8fc\ud0dd \uaddc\ubaa8\uc758 \uc8fc\ud0dd, \uadf8\ub9ac\uace0 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\ub97c \ubc1b\ub294 \uc0c1\uc18d\uc8fc\ud0dd\uc740 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ube44\uacfc\uc138\uc785\ub2c8\ub2e4 (\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870).<\/p>\n<h3>\uc99d\uc5ec \ucde8\ub4dd \uc911\uacfc\uc138\uc728\uc758 \uc0c1\uc18d \uc801\uc6a9 \uc81c\uc678<\/h3>\n<p>\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc548 \uc77c\uc815 \uac00\uc561 \uc774\uc0c1 \uc8fc\ud0dd\uc744 \ubb34\uc0c1\uc73c\ub85c \ubc1b\uc744 \ub54c\uc758 \uc911\uacfc\uc138\uc728 \uaddc\uc815\uc740 \u300c\uc81c11\uc870\uc81c1\ud56d\uc81c2\ud638\uc5d0 \ub530\ub978 \ubb34\uc0c1\ucde8\ub4dd\u300d, \uc989 \uc0c1\uc18d \uc678 \ubb34\uc0c1\ucde8\ub4dd\ub9cc \ub300\uc0c1\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870\uc7582\uc81c2\ud56d). \uc0c1\uc18d\uc740 \uac19\uc740 \ud56d \uc81c1\ud638\uc5d0 \ub530\ub85c \uaddc\uc815\ub3fc \uc788\uc73c\ubbc0\ub85c \uc774 \uc911\uacfc\uac00 \ubd99\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8<\/strong><\/p>\n<ul>\n<li>\uacf5\ub3d9\uc0c1\uc18d\uc774\uba74 \uc0c1\uc18d\uc778\ub9c8\ub2e4 \uc790\uae30 \uc9c0\ubd84\uc5d0 \ub300\ud55c \ucde8\ub4dd\uc138 \uc2e0\uace0\uc11c\ub97c \ub0c5\ub2c8\ub2e4. \ub4f1\uae30\ub97c \ud55c \ubc88\uc5d0 \uc2e0\uccad\ud558\ub354\ub77c\ub3c4 \uc138\uc561\uc740 \uc9c0\ubd84\ubcc4\ub85c \ub098\ub269\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c7\ud56d). \ub2e4\ub9cc \ub0a9\ubd80\uc758\ubb34\ub294 \uacf5\ub3d9\uc0c1\uc18d\uc778\uc774 \uc5f0\ub300\ud569\ub2c8\ub2e4. \uc544\ud30c\ud2b8 \uac19\uc740 \uacf5\ub3d9\uc8fc\ud0dd\uc740 \ubc95\ubb38\uc774 \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c\u300d\uc744 \uc5f0\ub300\uc5d0\uc11c \ube7c\uace0 \uc788\uc5b4, \uadf8 \uad04\ud638\ub97c \uc77d\ub294 \ubc29\ubc95\uc774 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4(\uc544\ub798 \u300c\uacf5\ub3d9\uc0c1\uc18d\uc778\uc740 \ub2e4\ub978 \uc0c1\uc18d\uc778 \ubaab\uc758 \ucde8\ub4dd\uc138\uae4c\uc9c0 \ub0b4\uc57c \ud558\ub294\uac00\u300d) (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d).<\/li>\n<li>\uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \ucde8\ub4dd\uc77c\uc740 \ub4f1\uae30\uc77c\uc774 \uc544\ub2c8\ub77c \uc0c1\uc18d\uac1c\uc2dc\uc77c(\uc0ac\ub9dd\uc77c)\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c20\uc870\uc81c1\ud56d). 1\uac00\uad6c 1\uc8fc\ud0dd \uc5ec\ubd80\ub3c4 \uc774 \ub0a0 \ud604\uc7ac \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uc640 \uc8fc\ud0dd \ubcf4\uc720 \ud604\ud669\uc73c\ub85c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc870\uc2ec2020\uc9c03872, \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c20\uc870\uc81c1\ud56d).<\/li>\n<\/ul>\n<\/div>\n<h2>1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\ub294 \ub204\uad6c\uc5d0\uac8c \uc801\uc6a9\ub418\ub294\uac00<\/h2>\n<p><strong>\uc0c1\uc18d\uc778\uacfc \uc8fc\ubbfc\ub4f1\ub85d\ud45c\ub97c \uac19\uc774 \uc4f0\ub294 \uac00\uc871\uc73c\ub85c \uc774\ub904\uc9c4 1\uac00\uad6c\uac00 \uc0c1\uc18d \ud6c4 \uad6d\ub0b4\uc5d0 \uc8fc\ud0dd \ud55c \ucc44\ub9cc \uac00\uc9c0\uba74 \ud2b9\ub840 \ub300\uc0c1\uc774\uace0, \uc138\uc728\uc740 2.8%\uc5d0\uc11c \uc911\uacfc\uae30\uc900\uc138\uc728 2%\ub97c \ube80 0.8%\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9, \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d).<\/strong> \uc0dd\uacc4\ub97c \uac19\uc774\ud558\ub294\uc9c0\ub294 \ub530\uc9c0\uc9c0 \uc54a\uace0 \uc8fc\ubbfc\ub4f1\ub85d\ud45c \uae30\uc7ac\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4 (\uc870\uc2ec2020\uc9c03872).<\/p>\n<h3>\ud2b9\ub840\uc138\uc728 0.8%<\/h3>\n<p>\uc9c0\ubc29\uc138\ubc95\uc740 \uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \ucde8\ub4dd \uc911 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 1\uac00\uad6c 1\uc8fc\ud0dd\uc758 \ucde8\ub4dd\uc5d0 \ub300\ud574 \ud45c\uc900\uc138\uc728\uc5d0\uc11c \uc911\uacfc\uae30\uc900\uc138\uc728(1\ucc9c\ubd84\uc758 20)\uc744 \ube80 \uc138\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9). \uc8fc\ud0dd\uc740 1\ucc9c\ubd84\uc758 28 \u2212 1\ucc9c\ubd84\uc758 20 = 1\ucc9c\ubd84\uc758 8, \uc989 0.8%\uc785\ub2c8\ub2e4. \uc774 \ud2b9\ub840\ub97c \ubc1b\ub294 \ucde8\ub4dd\uc138\ub294 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ube44\uacfc\uc138\uc774\uace0, \uc9c0\ubc29\uad50\uc721\uc138\ub294 \ud2b9\ub840 \uc804 \uc138\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ud558\ubbc0\ub85c 0.16% \uadf8\ub300\ub85c\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870).<\/p>\n<h3>1\uac00\uad6c \ud310\uc815 \uae30\uc900\uc740 \uc8fc\ubbfc\ub4f1\ub85d\ud45c<\/h3>\n<p>1\uac00\uad6c\ub294 \uc0c1\uc18d\uc778\uacfc \uc138\ub300\ubcc4 \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uc5d0 \ud568\uaed8 \uae30\uc7ac\ub41c \uac00\uc871(\ub3d9\uac70\uc778 \uc81c\uc678)\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d). \uc0c1\uc18d\uc778\uc758 \ubc30\uc6b0\uc790, \ubbf8\ud63c\uc778 30\uc138 \ubbf8\ub9cc \uc9c1\uacc4\ube44\uc18d, \uc0c1\uc18d\uc778\uc774 \ubbf8\ud63c\uc774\uace0 30\uc138 \ubbf8\ub9cc\uc774\uba74 \uadf8 \ubd80\ubaa8\ub294 \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uac00 \ub2ec\ub77c\ub3c4 \uac19\uc740 \uac00\uad6c\ub85c \ubd05\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d). \uc8fc\ubbfc\ub4f1\ub85d\ubc95\uc0c1 \uc7ac\uc678\uad6d\ubbfc\uc778 \uc0c1\uc18d\uc778\uc740 \uc774 \uc870\ud56d\uc758 \uc0c1\uc18d\uc778 \ubc94\uc704\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d).<\/p>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc0c1\uc18d\uc778\uc758 \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uc5d0 \uc0ac\uc704\uac00 \uc138\ub300\uc6d0\uc73c\ub85c \uc62c\ub77c \uc788\uace0 \uadf8 \uc0ac\uc704\uac00 \uc8fc\ud0dd \ud55c \ucc44\ub97c \uac00\uc9c4 \uacbd\uc6b0, \uc0ac\uc704\uac00 \ud574\uc678 \uc8fc\uc7ac\uc6d0\uc73c\ub85c \ub530\ub85c \uc0b4\uc558\ub354\ub77c\ub3c4 1\uac00\uad6c 1\uc8fc\ud0dd\uc774 \uc544\ub2c8\ub77c\uace0 \ubd24\uc2b5\ub2c8\ub2e4(\uc870\uc2ec2020\uc9c03872, 2021-05-20). <strong>\uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uc5d0 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc138\ub300\uc6d0\uc774 \uc788\ub294\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/strong><\/p>\n<h3>\uacf5\ub3d9\uc0c1\uc18d \uc2dc \ucd5c\ub300\uc9c0\ubd84\uc790 \uae30\uc900 \ud310\uc815<\/h3>\n<p>\uc8fc\ud0dd \ud55c \ucc44\ub97c \uc5ec\ub7ec \uc0c1\uc18d\uc778\uc774 \ud568\uaed8 \ubc1b\uc73c\uba74 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778\uc744 \uadf8 \uc8fc\ud0dd\uc758 \uc18c\uc720\uc790\ub85c \ubcf4\uace0 1\uac00\uad6c 1\uc8fc\ud0dd \uc5ec\ubd80\ub97c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d). \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub450 \uba85 \uc774\uc0c1\uc774\uba74 \u2460\uadf8 \uc8fc\ud0dd\uc5d0 \uac70\uc8fc\ud558\ub294 \uc0ac\ub78c \u2461\ub098\uc774\uac00 \uac00\uc7a5 \ub9ce\uc740 \uc0ac\ub78c \uc21c\uc11c\ub85c \uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d). \uacf5\ub3d9\uc18c\uc720 \uc8fc\ud0dd\uc740 \uacf5\ub3d9\uc18c\uc720\uc790 \uac01\uc790\uac00 1\uc8fc\ud0dd\uc744 \uac00\uc9c4 \uac83\uc73c\ub85c \ubcf4\uace0, \ubd80\uc18d\ud1a0\uc9c0\ub9cc \uac00\uc838\ub3c4 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d).<\/p>\n<h3>\uc624\ud53c\uc2a4\ud154\u00b7\uace0\uae09\uc8fc\ud0dd \ud2b9\ub840 \uc81c\uc678<\/h3>\n<p>\ud2b9\ub840\uc758 \u300c\uc8fc\ud0dd\u300d\uc740 \uac74\ucd95\ubb3c\ub300\uc7a5\u00b7\ub4f1\uae30\ubd80 \ub4f1\uc5d0 \uc8fc\ud0dd\uc73c\ub85c \uae30\uc7ac\ub41c \uc8fc\uac70\uc6a9 \uac74\ucd95\ubb3c\uacfc \uadf8 \ubd80\uc18d\ud1a0\uc9c0\uc774\uace0, \uace0\uae09\uc8fc\ud0dd\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d). \uc544\ud30c\ud2b8 \uac19\uc740 \uacf5\ub3d9\uc8fc\ud0dd\uc740 \uacf5\uc6a9\uba74\uc801\uc744 \ube80 \uc5f0\uba74\uc801\uc774 245\u33a1(\ubcf5\uce35\ud615\uc740 274\u33a1)\ub97c \ub118\uace0 \ucde8\ub4dd \ub2f9\uc2dc \uc2dc\uac00\ud45c\uc900\uc561\uc774 9\uc5b5 \uc6d0\uc744 \ub118\uc73c\uba74 \uace0\uae09\uc8fc\ud0dd\uc73c\ub85c \ubd05\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d). \uc870\uc138\uc2ec\ud310\uc6d0\uc740 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc4f0\ub358 \uc624\ud53c\uc2a4\ud154\uc774\ub77c\ub3c4 \uacf5\ubd80\uc0c1 \uc5c5\ubb34\uc2dc\uc124\uc774\uba74 \ud2b9\ub840 \ub300\uc0c1\uc774 \uc544\ub2c8\ub77c\uace0 \ubd24\uc2b5\ub2c8\ub2e4(\uc870\uc2ec2017\uc9c00646, 2017-09-27).<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\u00b7\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870\uc81c10\ud638\uc7584<\/strong> \u2014 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\uc758 \uadfc\uac70 \uc870\ubb38<\/summary>\n<p>\uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9 \u2014 \uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \ucde8\ub4dd \uc911 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 1\uac00\uad6c 1\uc8fc\ud0dd\uc758 \ucde8\ub4dd\uc740 \uc81c11\uc870 \uc138\uc728\uc5d0\uc11c \uc911\uacfc\uae30\uc900\uc138\uc728\uc744 \ube80 \uc138\uc728.<\/p>\n<p>\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870 \u2014 \u2460 1\uac00\uad6c 1\uc8fc\ud0dd\uc758 \ubc94\uc704 \u2461 \uacf5\ub3d9\uc18c\uc720\u00b7\ubd80\uc18d\ud1a0\uc9c0 \u2462 \uacf5\ub3d9\uc0c1\uc18d \uc2dc \ucd5c\ub300\uc9c0\ubd84\uc790.<\/p>\n<p>\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870\uc81c10\ud638\uc7584 \u2014 \uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d \uc138\uc728 \ud2b9\ub840\uc5d0 \ub530\ub978 \ucde8\ub4dd\uc138 \ube44\uacfc\uc138.<\/p>\n<\/details>\n<\/div>\n<h2>\uc0c1\uc18d \ucde8\ub4dd\uc138\ub294 \uc5b8\uc81c\uae4c\uc9c0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud574\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc548\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud574\uc57c \ud558\uace0, \uc678\uad6d\uc5d0 \uc8fc\uc18c\ub97c \ub454 \uc0c1\uc18d\uc778\uc774 \uc788\uc73c\uba74 9\uac1c\uc6d4\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d).<\/strong> \uadf8 \uc804\uc5d0 \uc0c1\uc18d \ub4f1\uae30\ub97c \ud558\ub824\uba74 \ub4f1\uae30\uc2e0\uccad\uc11c\ub97c \uc811\uc218\ud558\ub294 \ub0a0\uae4c\uc9c0 \ucde8\ub4dd\uc138\ub97c \uba3c\uc800 \ub0b4\uc57c \ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c4\ud56d).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc0c1\uc18d \ucde8\ub4dd\uc138<\/th>\n<th>\uc0c1\uc18d\uc138<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc2e0\uace0\uae30\ud55c<\/td>\n<td>\uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d)<\/td>\n<td>\uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c67\uc870)<\/td>\n<\/tr>\n<tr>\n<td>9\uac1c\uc6d4\ub85c \ub298\uc5b4\ub098\ub294 \uacbd\uc6b0<\/td>\n<td>\uc678\uad6d\uc5d0 \uc8fc\uc18c\ub97c \ub454 <strong>\uc0c1\uc18d\uc778<\/strong>\uc774 \uc788\ub294 \uacbd\uc6b0 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d)<\/td>\n<td><strong>\ud53c\uc0c1\uc18d\uc778\uc774\ub098 \uc0c1\uc18d\uc778<\/strong>\uc774 \uc678\uad6d\uc5d0 \uc8fc\uc18c\ub97c \ub454 \uacbd\uc6b0 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c67\uc870)<\/td>\n<\/tr>\n<tr>\n<td>\uc2e0\uace0\ucc98<\/td>\n<td>\ubd80\ub3d9\uc0b0 \uc18c\uc7ac\uc9c0 \uc2dc\u00b7\uad70\u00b7\uad6c<\/td>\n<td>\uad00\ud560 \uc138\ubb34\uc11c<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138\ud45c\uc900<\/td>\n<td>\uc2dc\uac00\ud45c\uc900\uc561(\uacf5\uc2dc\uac00\uaca9) (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870)<\/td>\n<td>\uc2dc\uac00 \uc6d0\uce59<\/td>\n<\/tr>\n<tr>\n<td>\uc7ac\ubd84\ud560 \uc99d\uc5ec \uc758\uc81c\uc758 \uc608\uc678 \uae30\ud55c<\/td>\n<td>\ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c \uc548\uc5d0 \uc7ac\ubd84\ud560 \ucde8\ub4dd\uacfc <strong>\ub4f1\uae30\uae4c\uc9c0 \ubaa8\ub450<\/strong> \ub9c8\uce5c \uacbd\uc6b0 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d)<\/td>\n<td>\uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \ubd84\ud560\ub85c \ub2f9\ucd08 \uc0c1\uc18d\ubd84\uc744 \ucd08\uacfc\ud574 \ucde8\ub4dd\ud55c \uacbd\uc6b0 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c4\uc870\uc81c3\ud56d)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4<\/h3>\n<p>\uc608\ub97c \ub4e4\uc5b4 2026\ub144 3\uc6d4 10\uc77c\uc5d0 \uc0ac\ub9dd\ud588\ub2e4\uba74 3\uc6d4 31\uc77c\ubd80\ud130 6\uac1c\uc6d4, \uc989 2026\ub144 9\uc6d4 30\uc77c\uc774 \ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d). 2027\ub144 1\uc6d4 1\uc77c \uc2dc\ud589\uc608\uc815\ubcf8\ub3c4 \uc774 \uae30\ud55c \ubb38\uc5b8\uc774 \uac19\uc2b5\ub2c8\ub2e4 (2027-01-01 \uc2dc\ud589\uc608\uc815 \uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870\u00b7\uc81c15\uc870\u00b7\uc81c20\uc870).<\/p>\n<h3>\uc678\uad6d \uc8fc\uc18c \uc0c1\uc18d\uc778 9\uac1c\uc6d4<\/h3>\n<p>\ucde8\ub4dd\uc138\ub294 \uc678\uad6d\uc5d0 \uc8fc\uc18c\ub97c \ub454 <strong>\uc0c1\uc18d\uc778<\/strong>\uc774 \uc788\uc744 \ub54c\ub9cc 9\uac1c\uc6d4\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d). \uc0c1\uc18d\uc138\ub294 \ud53c\uc0c1\uc18d\uc778\uc774 \uc678\uad6d\uc5d0 \uc8fc\uc18c\ub97c \ub454 \uacbd\uc6b0\uc5d0\ub3c4 9\uac1c\uc6d4\uc774\ubbc0\ub85c, \ud53c\uc0c1\uc18d\uc778\ub9cc \ud574\uc678\uc5d0 \uc0b4\uc558\uace0 \uc0c1\uc18d\uc778\uc740 \ubaa8\ub450 \uad6d\ub0b4\uc5d0 \uc788\uc73c\uba74 \uc0c1\uc18d\uc138\ub294 9\uac1c\uc6d4, \ucde8\ub4dd\uc138\ub294 6\uac1c\uc6d4\ub85c \uae30\ud55c\uc774 \uac08\ub9bd\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d, \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c67\uc870).<\/p>\n<h3>\ub4f1\uae30\uc2e0\uccad \uc811\uc218\uc77c\uae4c\uc9c0 \uc120\ub0a9\ubd80<\/h3>\n<p>6\uac1c\uc6d4 \uae30\ud55c \uc548\uc774\ub77c\ub3c4 \uc0c1\uc18d \ub4f1\uae30\ub97c \uba3c\uc800 \ud558\ub824\uba74 \ub4f1\uae30\uc2e0\uccad\uc11c\ub97c \ub4f1\uae30\uc18c\uc5d0 \uc811\uc218\ud558\ub294 \ub0a0\uae4c\uc9c0 \ucde8\ub4dd\uc138\ub97c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c4\ud56d). \uc2e4\ubb34\uc5d0\uc11c\ub294 \ucde8\ub4dd\uc138 \uc601\uc218\uc99d\uc774 \ub4f1\uae30\uc2e0\uccad \ucca8\ubd80\uc11c\ub958\uc774\ubbc0\ub85c \ub4f1\uae30 \uc77c\uc815\uc774 \uace7 \ub0a9\ubd80 \uc77c\uc815\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3>\uae30\ud55c \uacbd\uacfc \uc2dc \ubb34\uc2e0\uace0 20%\u00b7\ub0a9\ubd80\uc9c0\uc5f0 \ud558\ub8e8 10\ub9cc\ubd84\uc758 22<\/h3>\n<p>\uae30\ud55c \uc548\uc5d0 \uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74 \ub0a9\ubd80\ud560 \uc138\uc561\uc758 20%(\ubd80\uc815\ud589\uc704\ub294 40%), \uc801\uac8c \uc2e0\uace0\ud558\uba74 \uc801\uac8c \uc2e0\uace0\ud55c \uc138\uc561\uc758 10%\uac00 \uac00\uc0b0\uc138\ub85c \ubd99\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c53\uc870\u00b7\uc81c54\uc870). \uc5ec\uae30\uc5d0 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uc138\uc561 \u00d7 \uacbd\uacfc\uc77c\uc218 \u00d7 1\uc77c 10\ub9cc\ubd84\uc758 22\uc758 \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138\uac00 \ub354\ud574\uc9c0\uace0, \uc774 \ubd80\ubd84\uc740 \ubbf8\ub0a9\uc138\uc561\uc758 75%\uac00 \ud55c\ub3c4\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c55\uc870\uc81c1\ud56d\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870). \uc5f0\uc73c\ub85c \ud658\uc0b0\ud558\uba74 \uc57d 8.03%\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uacf5\ub3d9\uc0c1\uc18d\uc778\uc740 \ub2e4\ub978 \uc0c1\uc18d\uc778 \ubaab\uc758 \ucde8\ub4dd\uc138\uae4c\uc9c0 \ub0b4\uc57c \ud558\ub294\uac00<\/h2>\n<p><strong>\uc138\uc561\uc740 \uc9c0\ubd84\ubcc4\ub85c \ub098\ub258\uc9c0\ub9cc \ub0a9\ubd80\uc758\ubb34\ub294 \uacf5\ub3d9\uc0c1\uc18d\uc778\uc774 \uc5f0\ub300\ud558\uc5ec \uc9d1\ub2c8\ub2e4. \ud55c \uc0c1\uc18d\uc778\uc774 \uc790\uae30 \ubaab\uc744 \ub0b4\uc9c0 \uc54a\uc73c\uba74 \uc2dc\u00b7\uad70\u00b7\uad6c\ub294 \ub2e4\ub978 \uc0c1\uc18d\uc778\uc5d0\uac8c \uadf8 \ubaab\uae4c\uc9c0 \uace0\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d, \ubbfc\ubc95 \uc81c414\uc870, \uc870\uc2ec2026\ubc290955).<\/strong> \ub2e4\ub9cc \ubc95\ubb38\uc740 \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c\u300d\uc744 \uc5f0\ub300 \ub300\uc0c1\uc5d0\uc11c \ube7c\uace0 \uc788\uc5b4, \uc544\ud30c\ud2b8 \ub4f1 \uacf5\ub3d9\uc8fc\ud0dd \uc0c1\uc18d\uc5d0\uc11c \uc5f0\ub300\uac00 \ube60\uc9c0\ub294\uc9c0\ub294 \ubc95\ubb38\uc744 \uc77d\ub294 \ubc29\ubc95\uc774 \ub450 \uac00\uc9c0\uc774\uace0, \uc774\ub97c \uc9c1\uc811 \ud310\ub2e8\ud55c \uacb0\uc815\ub840\ub294 \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4(\uc774 \uc808 \ub9c8\uc9c0\ub9c9 \ud45c) (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d).<\/p>\n<h3>\uc138\uc561\uc740 \uc9c0\ubd84\ubcc4, \ub0a9\ubd80\uc758\ubb34\ub294 \uc5f0\ub300<\/h3>\n<p>\uc9c0\ubc29\uc138\ubc95\uc740 \uc0c1\uc18d\uc778 \uac01\uc790\uac00 \uc0c1\uc18d\ubc1b\ub294 \uc9c0\ubd84\ub9cc\ud07c \ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \ubcf4\uba74\uc11c, \uc0c1\uc18d\uc778\uc758 \ub0a9\ubd80\uc758\ubb34\uc5d0\ub294 \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\uacfc \uc81c5\ud56d\uc744 \uc900\uc6a9\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c7\ud56d, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d). \uc81c44\uc870\uc81c1\ud56d\uc740 \uacf5\uc720\ubb3c\uc5d0 \uad00\uacc4\ub418\ub294 \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uc758 \uc9d5\uc218\uae08(\uc9c0\ubc29\uc138\uc640 \uccb4\ub0a9\ucc98\ubd84\ube44)\uc744 \uacf5\uc720\uc790\uac00 \uc5f0\ub300\ud558\uc5ec \ub0a9\ubd80\ud558\ub3c4\ub85d \ud558\uace0, \uc81c5\ud56d\uc740 \ubbfc\ubc95\uc758 \uc5f0\ub300\ucc44\ubb34 \uaddc\uc815\uc744 \uc900\uc6a9\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d). \ubbfc\ubc95\uc0c1 \ucc44\uad8c\uc790\ub294 \uc5f0\ub300\ucc44\ubb34\uc790 \uc911 \uc5b4\ub290 \ud55c \uc0ac\ub78c\uc5d0\uac8c \ucc44\ubb34 \uc804\ubd80\uc758 \uc774\ud589\uc744 \uccad\uad6c\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c, \uc5f0\ub300\uac00 \uc801\uc6a9\ub418\ub294 \ubd80\ub3d9\uc0b0\uc774\uba74 \uacfc\uc138\uad00\uccad\ub3c4 \uacf5\ub3d9\uc0c1\uc18d\uc778 \ud55c \uc0ac\ub78c\uc5d0\uac8c \uc0c1\uc18d \ubd80\ub3d9\uc0b0 \uc804\uccb4\uc758 \ucde8\ub4dd\uc138\ub97c \uace0\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 (\ubbfc\ubc95 \uc81c414\uc870).<\/p>\n<h3>\uc790\uae30 \uc9c0\ubd84\uc744 \ub118\ub294 \uace0\uc9c0\ub3c4 \uc815\ub2f9 \u2014 \uc870\uc138\uc2ec\ud310\uc6d0 2026\ub144 \uc7ac\uacb0<\/h3>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc740 \ud615\uc81c\uc790\ub9e4\uac00 \uc0ac\ub9dd\ud574 \ub204\ub098\uc640 \ud568\uaed8 \ud1a0\uc9c0 \uc9c0\ubd84\uc744 \uacf5\ub3d9\uc0c1\uc18d\ud558\uace0 \ucde8\ub4dd\uc138\ub97c \uae30\ud55c \uc548\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uc0c1\uc18d\uc778\uc774 \u300c\ub0b4 \uc0c1\uc18d\uc9c0\ubd84 1\/2\ub9cc\ud07c\ub9cc \ub0b4\uaca0\ub2e4\u300d\uace0 \ub2e4\ud230 \uc0ac\uc548\uc5d0\uc11c, \uacf5\ub3d9\uc0c1\uc18d\uc778\uc744 \uc5f0\ub300\ub0a9\uc138\uc758\ubb34\uc790\ub85c \ubcf4\uc544 \ubd80\uacfc\ud55c \ucc98\ubd84\uc774 \uc815\ub2f9\ud558\ub2e4\uace0 \ubd24\uc2b5\ub2c8\ub2e4(\uc870\uc2ec2026\ubc290955, 2026-07-09). <strong>\uacf5\ub3d9\uc0c1\uc18d\uc778 \uc911 \ud55c \uc0ac\ub78c\uc774\ub77c\ub3c4 \uc2e0\uace0\u00b7\ub0a9\ubd80\ub97c \ubbf8\ub8e8\uba74 \uadf8 \ubd80\ub2f4\uc774 \ub098\uba38\uc9c0 \uc0c1\uc18d\uc778\uc5d0\uac8c \ub3cc\uc544\uc62c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/p>\n<h3>\ub300\uc2e0 \ub0b8 \ubaab\uc740 \ub2e4\ub978 \uc0c1\uc18d\uc778\uc5d0\uac8c \uad6c\uc0c1<\/h3>\n<p>\uc5f0\ub300\ucc44\ubb34\uc790 \ud55c \uc0ac\ub78c\uc774 \uc804\ubd80\ub97c \ub0b4\uc11c \ubaa8\ub450\uac00 \ub0a9\ubd80\uc758\ubb34\ub97c \ubc97\uc73c\uba74, \uadf8 \uc0ac\ub78c\uc740 \ub2e4\ub978 \uc5f0\ub300\ucc44\ubb34\uc790\uc758 \ubd80\ub2f4\ubd80\ubd84\uc744 \uccad\uad6c(\uad6c\uc0c1)\ud560 \uc218 \uc788\uace0, \uba74\ucc45\ub41c \ub0a0 \uc774\ud6c4\uc758 \ubc95\uc815\uc774\uc790\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4 (\ubbfc\ubc95 \uc81c425\uc870). \ub2e4\ub9cc \uc774\uac83\uc740 \uc0c1\uc18d\uc778 \uc0ac\uc774\uc758 \ubbfc\uc0ac\uc0c1 \uccad\uad6c\uc774\ubbc0\ub85c, \ubd84\ud560\ud611\uc758\uc11c\uc5d0 \ucde8\ub4dd\uc138\ub97c \ub204\uac00 \uc5bc\ub9c8\uc529 \ubd80\ub2f4\ud558\ub294\uc9c0 \ud568\uaed8 \uc801\uc5b4 \ub450\ub294 \uac83\uc774 \ubd84\uc7c1\uc744 \uc904\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc138 \uc5f0\ub300\ub0a9\ubd80\uc640 \ub2ec\ub9ac \u300c\ubc1b\uc740 \uc7ac\uc0b0 \ud55c\ub3c4\u300d \ubb38\uc5b8 \uc5c6\uc74c<\/h3>\n<p>\uc0c1\uc18d\uc138\ub294 \uc0c1\uc18d\uc778 \uac01\uc790\uac00 \ubc1b\uc558\uac70\ub098 \ubc1b\uc744 \uc7ac\uc0b0\uc744 \ud55c\ub3c4\ub85c \uc5f0\ub300\ud558\uc5ec \ub0a9\ubd80\ud569\ub2c8\ub2e4 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c3\uc870\uc7582\uc81c3\ud56d). \ucde8\ub4dd\uc138\uc5d0 \uc900\uc6a9\ub418\ub294 \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\uc5d0\ub294 \uc774\ub7f0 \ud55c\ub3c4 \ubb38\uc5b8\uc774 \uc5c6\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d).<\/p>\n<h3>\uacf5\ub3d9\uc8fc\ud0dd \uad04\ud638\uc758 \uc801\uc6a9 \ubc94\uc704<\/h3>\n<p>\uc81c44\uc870\uc81c1\ud56d\uc740 \uad04\ud638\ub85c \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c\u300d\uc744 \uc5f0\ub300 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d). \ubc95\ubb38\uc740 \uc774 \uad04\ud638\uac00 \uac00\ub9ac\ud0a4\ub294 \uacf5\uc720\ubb3c\uc758 \ubc94\uc704\ub97c \ub530\ub85c \uc815\uc758\ud558\uc9c0 \uc54a\uace0, \uc544\ud30c\ud2b8 \ud55c \ucc44\ub97c \uc5ec\ub7ec \uc0c1\uc18d\uc778\uc774 \uacf5\ub3d9\uc73c\ub85c \uc0c1\uc18d\ud55c \uacbd\uc6b0\uc5d0 \uc774 \uad04\ud638\uac00 \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc9c1\uc811 \ud310\ub2e8\ud55c \uc870\uc138\uc2ec\ud310\uc6d0 \uc7ac\uacb0\u00b7\ubc95\uc6d0 \ud310\uacb0\u00b7\ubc95\uc81c\ucc98 \ud574\uc11d\ub840\ub3c4 2026\ub144 9\uc6d4\uc5d0 \uac80\uc0c9\ud55c \ubc94\uc704\uc5d0\uc11c\ub294 \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d). \uc704 \uc7ac\uacb0\ub3c4 \ud1a0\uc9c0 \uc0ac\uc548\uc774\ub77c \uc774 \uad04\ud638\ub294 \uc7c1\uc810\uc774 \uc544\ub2c8\uc5c8\uc2b5\ub2c8\ub2e4 (\uc870\uc2ec2026\ubc290955).<\/p>\n<p>\uadf8\ub798\uc11c \uacf5\ub3d9\uc8fc\ud0dd \uacf5\ub3d9\uc0c1\uc18d\uc740 \ubc95\ubb38\uc744 \uc77d\ub294 \ubc29\ubc95\uc5d0 \ub530\ub77c \uacb0\ub860\uc774 \ub458\ub85c \ub098\ub269\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc77d\ub294 \ubc29\ubc95<\/th>\n<th>\uacf5\ub3d9\uc8fc\ud0dd \uacf5\ub3d9\uc0c1\uc18d\ubd84\uc758 \ucde8\ub4dd\uc138<\/th>\n<th>\uadfc\uac70\ub85c \ub4dc\ub294 \uc810<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uad04\ud638\ub97c \uae00\uc790 \uadf8\ub300\ub85c \ub113\uac8c \uc77d\ub294 \ucabd<\/td>\n<td>\uc5f0\ub300 \ub300\uc0c1\uc5d0\uc11c \ube60\uc9c0\uace0, \uc0c1\uc18d\uc778\ub9c8\ub2e4 \uc790\uae30 \uc9c0\ubd84 \ubaab\ub9cc \ubd80\ub2f4<\/td>\n<td>\uad04\ud638\uac00 \uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c \uc77c\ubc18\uc744 \uc81c\uc678\ud558\uace0, \uc0c1\uc18d\uc774\ub77c\uace0 \ub2ec\ub9ac \uc815\ud558\uc9c0 \uc54a\uc74c (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d)<\/td>\n<\/tr>\n<tr>\n<td>\uad04\ud638\ub97c \uc881\uac8c \uc77d\ub294 \ucabd<\/td>\n<td>\ud1a0\uc9c0\u00b7\ub2e8\ub3c5\uc8fc\ud0dd\uacfc \uac19\uc774 \uc5f0\ub300<\/td>\n<td>\uad04\ud638\uc758 \ub300\uc0c1\uc744 \ud55c \ub2e8\uc9c0\uc758 \uad6c\ubd84\uc18c\uc720\uc790\ub4e4\uc774 \ud568\uaed8 \uac00\uc9c4 \ub300\uc9c0\u00b7\uacf5\uc6a9\ubd80\ubd84 \uac19\uc740 \uacf5\uc720\ubb3c\ub85c \ubcf4\uace0, \ud55c \ucc44\ub97c \uc9c0\ubd84\uc73c\ub85c \ub098\ub220 \uac00\uc9c4 \uacbd\uc6b0\ub294 \ud3ec\ud568\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \ubd04. 2010\ub144 \uc81c\uc815(2011\ub144 \uc2dc\ud589) \ub2f9\uc2dc \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc740 \uc81c\uc678\ud55c\ub2e4\u300d\uc600\ub358 \uad04\ud638\uac00 \ud604\ud589 \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c\uc740 \uc81c\uc678\ud55c\ub2e4\u300d\ub85c \ubc14\ub00c\uc5b4, \uc81c\uc678 \ub300\uc0c1\uc774 \uacf5\ub3d9\uc8fc\ud0dd \uc790\uccb4\uac00 \uc544\ub2c8\ub77c \uadf8 \uacf5\uc720\ubb3c\ub85c \uc881\ud600\uc84c\ub2e4\uace0 \ubd04 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\uc5b4\ub290 \ucabd\uc73c\ub85c \uc77d\ub4e0, \uacf5\ub3d9\uc0c1\uc18d\uc778 \ubaa8\ub450\uac00 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \uc790\uae30 \uc9c0\ubd84\uc758 \ucde8\ub4dd\uc138\ub97c \uc815\ud655\ud55c \uc138\uc561\uc73c\ub85c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud558\uba74 \ub2e4\ub978 \uc0c1\uc18d\uc778 \ubaab\uc774 \uace0\uc9c0\ub420 \uc77c\uc740 \uc0dd\uae30\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c7\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d).<\/strong> \ub2e4\ub9cc \ud2b9\ub840 \ud310\uc815\uc774 \ud2c0\ub824 \ub098\uc911\uc5d0 \ucd94\uc9d5\ub418\ub294 \ubaab\uc744 \uadf8 \uc0c1\uc18d\uc778\uc774 \ub0b4\uc9c0 \uc54a\uc73c\uba74, \uc5f0\ub300\uac00 \uc801\uc6a9\ub41c\ub2e4\uace0 \uc77d\ub294 \ucabd\uc5d0\uc11c\ub294 \ub2e4\ub978 \uc0c1\uc18d\uc778\uc5d0\uac8c\ub3c4 \uace0\uc9c0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d). \uc544\ud30c\ud2b8\ub97c \uacf5\ub3d9\uc0c1\uc18d\ud588\ub294\ub370 \ub2e4\ub978 \uc0c1\uc18d\uc778 \ubaab\uae4c\uc9c0 \uace0\uc9c0\ub97c \ubc1b\uc558\ub2e4\uba74 \uc774 \uad04\ud638\ub97c \uadfc\uac70\ub85c \ub2e4\ud234 \uc5ec\uc9c0\uac00 \uc788\uace0, \uc774\uc758\uc2e0\uccad\uc740 \uace0\uc9c0(\ucc98\ubd84\uc758 \ud1b5\uc9c0)\ub97c \ubc1b\uc740 \ub0a0\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \ud558\uace0, \uc774\uc758\uc2e0\uccad\uc744 \uac70\uce58\uc9c0 \uc54a\uace0 \uac19\uc740 \uae30\uac04 \uc548\uc5d0 \uc870\uc138\uc2ec\ud310\uc6d0\uc5d0 \ubc14\ub85c \uc2ec\ud310\uccad\uad6c\ub97c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c90\uc870, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c91\uc870\uc81c3\ud56d).<\/p>\n<h2>\ubd84\ud560\ud611\uc758\ub97c \ub2a6\uac8c \ud558\uba74 \ucde8\ub4dd\uc138\uac00 \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p><strong>\ubc95\uc815\uc0c1\uc18d\ubd84\ub300\ub85c \ub4f1\uae30\ud55c \ub4a4 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc774 \uc9c0\ub098 \uc7ac\ubd84\ud560\ud574 \ud2b9\uc815 \uc0c1\uc18d\uc778\uc758 \uc9c0\ubd84\uc774 \ub298\uba74, \ub298\uc5b4\ub09c \ubd80\ubd84\uc740 \uc9c0\ubd84\uc774 \uc904\uc5b4\ub4e0 \uc0c1\uc18d\uc778\uc5d0\uac8c\uc11c \uc99d\uc5ec\ubc1b\uc544 \ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d).<\/strong> \uc99d\uc5ec \ucde8\ub4dd\uc740 \ud45c\uc900\uc138\uc728\uc774 3.5%\uc774\uace0 \uacfc\uc138\ud45c\uc900\ub3c4 \uacf5\uc2dc\uac00\uaca9\uc774 \uc544\ub2cc \uc2dc\uac00\uc778\uc815\uc561(\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\u00b7\uac10\uc815\uac00\uc561 \ub4f1)\uc774\ubbc0\ub85c \uac19\uc740 \uc9c0\ubd84\uc5d0 \uc0c1\uc18d \ucde8\ub4dd\uc138\ub97c \ud55c \ubc88 \ub0b4\uace0 \uc99d\uc5ec \ucde8\ub4dd\uc138\ub97c \ub2e4\uc2dc \ub0b4\ub294 \uad6c\uc870\uac00 \ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d).<\/p>\n<h3>\uae30\ud55c \ub4a4 \uc7ac\ubd84\ud560 \ucd08\uacfc\ubd84 = \uc99d\uc5ec \ucde8\ub4dd<\/h3>\n<p>\uc870\uc138\uc2ec\ud310\uc6d0\uc740 \ubc95\uc815\uc0c1\uc18d\ubd84\ub300\ub85c \uc9c0\ubd84 \ub4f1\uae30\ub97c \ub9c8\uce5c \ub4a4 17\ub144\uc774 \uc9c0\ub098 \uc7ac\ubd84\ud560\ud574 \uc9c0\ubd84\uc744 \ud55c \uc0ac\ub78c\uc5d0\uac8c \ubaa8\uc740 \uc0ac\uc548\uc5d0\uc11c, \ub298\uc5b4\ub09c \uc9c0\ubd84\uc744 \uc99d\uc5ec \ucde8\ub4dd\uc73c\ub85c \ubcf4\uace0 3.5% \uc138\uc728\ub85c \ubd80\uacfc\ud55c \ucc98\ubd84\uc774 \uc815\ub2f9\ud558\ub2e4\uace0 \ubd24\uc2b5\ub2c8\ub2e4(\uc870\uc2ec2021\uc9c01535, 2021-06-25). \uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0\ub3c4 \uc0c1\uc18d\uc138 \ub2f4\ubcf4 \uc124\uc815\uc744 \uc704\ud574 \uc7a0\uc815\uc801\uc73c\ub85c \ubc95\uc815\uc0c1\uc18d\ubd84 \ub4f1\uae30\ub97c \ud588\ub2e4\uac00 \uc870\uc815\uc73c\ub85c \uc0c1\uc18d\ubd84\uc774 \ub2ec\ub77c\uc9c4 \uc0ac\uc548\uc5d0\uc11c \ub298\uc5b4\ub09c \uc0c1\uc18d\ubd84\uc744 \uc99d\uc5ec\ub85c \ubd24\uc2b5\ub2c8\ub2e4(\uc11c\uc6b8\uace0\ubc95 2019\ub20461788, 2020-06-18). <strong>\u300c\uc77c\ub2e8 \ubc95\uc815\uc0c1\uc18d\ubd84\uc73c\ub85c \ub4f1\uae30\ud574 \ub450\uace0 \ub098\uc911\uc5d0 \uc815\ub9ac\ud558\uc790\u300d\ub294 \ubc29\uc2dd\uc774 \uc774 \uaddc\uc815\uc5d0 \uac78\ub9bd\ub2c8\ub2e4.<\/strong><\/p>\n<h3>\uc99d\uc5ec \uc758\uc81c \uc608\uc678 3\uac00\uc9c0<\/h3>\n<p>\ub2e4\uc74c \uc138 \uacbd\uc6b0\ub294 \uc7ac\ubd84\ud560\uc774 \uc788\uc5b4\ub3c4 \uc99d\uc5ec\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d).<\/p>\n<ol>\n<li>\ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c \uc548\uc5d0 \uc7ac\ubd84\ud560\uc5d0 \uc758\ud55c \ucde8\ub4dd\uacfc <strong>\ub4f1\uae30\uae4c\uc9c0 \ubaa8\ub450<\/strong> \ub9c8\uce5c \uacbd\uc6b0<\/li>\n<li>\uc0c1\uc18d\ud68c\ubcf5\uccad\uad6c\uc758 \uc18c\uc5d0 \uc758\ud55c \ubc95\uc6d0\uc758 \ud655\uc815\ud310\uacb0\ub85c \uc0c1\uc18d\uc778\uacfc \uc0c1\uc18d\uc7ac\uc0b0\uc774 \ubc14\ub010 \uacbd\uc6b0<\/li>\n<li>\ucc44\uad8c\uc790\uac00 \ub300\uc704\uad8c\uc744 \ud589\uc0ac\ud574 \ubc95\uc815\uc0c1\uc18d\ubd84\ub300\ub85c \ub4f1\uae30\ud55c \uc0c1\uc18d\uc7ac\uc0b0\uc744 \uc0c1\uc18d\uc778\ub07c\ub9ac \ud611\uc758\ubd84\ud560\ud558\ub294 \uacbd\uc6b0<\/li>\n<\/ol>\n<h3>\uc99d\uc5ec\uc138 \uc7ac\ubd84\ud560 \uaddc\uc815\uacfc\uc758 \uae30\ud55c \ucc28\uc774<\/h3>\n<p>\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95\uc5d0\ub3c4 \uac19\uc740 \ucde8\uc9c0\uc758 \uc7ac\ubd84\ud560 \uc99d\uc5ec \uaddc\uc815\uc774 \uc788\ub294\ub370, \uc608\uc678 \uae30\ud55c\uc740 \uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c\uc774\uace0 \u300c\ub4f1\uae30\uae4c\uc9c0 \ub9c8\uce60 \uac83\u300d\uc744 \uc694\uac74\uc73c\ub85c \uc801\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c4\uc870\uc81c3\ud56d). \ucde8\ub4dd\uc138 \uc608\uc678\ub294 \uae30\ud55c \uc548\uc5d0 \ub4f1\uae30\uae4c\uc9c0 \ub9c8\uccd0\uc57c \ud558\ubbc0\ub85c, <strong>\ub450 \uc138\uae08\uc744 \ubaa8\ub450 \ud53c\ud558\ub824\uba74 6\uac1c\uc6d4 \uc548\uc5d0 \ubd84\ud560\ud611\uc758\uc11c \uc791\uc131\uacfc \ub4f1\uae30\ub97c \ud568\uaed8 \ub05d\ub0b4\ub294 \uac83\uc774 \uae30\uc900\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<h2>\uc0c1\uc18d\uc8fc\ud0dd\uc740 \ub098\uc911\uc5d0 \uc9d1\uc744 \uc0b4 \ub54c \uc8fc\ud0dd \uc218\uc5d0 \ub4e4\uc5b4\uac00\ub294\uac00<\/h2>\n<p><strong>\uc0c1\uc18d\uc73c\ub85c \ubc1b\uc740 \uc8fc\ud0dd\u00b7\uc870\ud569\uc6d0\uc785\uc8fc\uad8c\u00b7\ubd84\uc591\uad8c\u00b7\uc624\ud53c\uc2a4\ud154(\uc7ac\uc0b0\uc138\uac00 \uc8fc\ud0dd\uc73c\ub85c \uacfc\uc138\ub418\ub294 \uc624\ud53c\uc2a4\ud154)\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \ub3d9\uc548 \uc18c\uc720\uc8fc\ud0dd \uc218\uc5d0\uc11c \ube8d\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584).<\/strong> \uc774 \uacc4\uc0b0\uc740 \uc774\ud6c4 \uc9d1\uc744 <strong>\uc0b4 \ub54c<\/strong>(\uc720\uc0c1\ucde8\ub4dd) \ub2e4\uc8fc\ud0dd \uc911\uacfc\uc138\uc728\uc744 \ud310\uc815\ud558\ub294 \ub370 \uc4f0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \uc8fc\ud0dd \uc218 \uc81c\uc678<\/h3>\n<p>\uc608\ub97c \ub4e4\uc5b4 \uc0c1\uc18d\uc8fc\ud0dd \ud55c \ucc44\uc640 \uae30\uc874 \uc8fc\ud0dd \ud55c \ucc44\ub97c \uac00\uc9c4 \uc0ac\ub78c\uc774 \uc0c1\uc18d\uac1c\uc2dc \ud6c4 5\ub144 \uc548\uc5d0 \uc9d1\uc744 \ud55c \ucc44 \ub354 \uc0ac\uba74, \uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc8fc\ud0dd \uc218\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c \ucde8\ub4dd \ud6c4 2\uc8fc\ud0dd\uc73c\ub85c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584). \uacf5\ub3d9\uc0c1\uc18d \uc8fc\ud0dd\uc740 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778(\uac19\uc73c\uba74 \uac70\uc8fc\uc790, \uc5f0\uc7a5\uc790 \uc21c)\uc758 \uc8fc\ud0dd\uc73c\ub85c \uc149\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584).<\/p>\n<h3>\uc0c1\uc18d 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840 \ud310\uc815\uacfc \ubcc4\uac1c<\/h3>\n<p>5\ub144 \uc8fc\ud0dd \uc218 \uc81c\uc678\ub294 \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584\uc5d0 \uc788\ub294 <strong>\uc720\uc0c1\ucde8\ub4dd \uc911\uacfc \ud310\uc815\uc6a9<\/strong> \uaddc\uc815\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584). \uc0c1\uc18d \ucde8\ub4dd \uc790\uccb4\uc758 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\ub294 \uc2dc\ud589\ub839 \uc81c29\uc870\uac00 \ub530\ub85c \uc815\ud558\ubbc0\ub85c, \uae30\uc874 \uc8fc\ud0dd\uc774 \uc788\ub294 \uac00\uad6c\uac00 \uc9d1\uc744 \uc0c1\uc18d\ubc1b\uc73c\uba74 5\ub144 \uc81c\uc678 \uaddc\uc815\uacfc \ubb34\uad00\ud558\uac8c \ud2b9\ub840\uc138\uc728(0.8%)\uc774 \uc544\ub2c8\ub77c \uc77c\ubc18\uc138\uc728(2.8%)\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584).<\/p>\n<h2>\uc0ac\ub840 \uacc4\uc0b0 \u2014 \uacf5\uc2dc\uac00\uaca9 6\uc5b5 \uc6d0 \uc544\ud30c\ud2b8 \uc0c1\uc18d<\/h2>\n<p><strong>\uac19\uc740 \uc544\ud30c\ud2b8\ub77c\ub3c4 \uc0c1\uc18d\uc778 \uac00\uad6c\uc758 \uc8fc\ud0dd \uc218\uc640 \uc804\uc6a9\uba74\uc801\uc5d0 \ub530\ub77c \ucde8\ub4dd\uc138 \ud569\uacc4\uac00 576\ub9cc \uc6d0\uc5d0\uc11c 1,896\ub9cc \uc6d0\uae4c\uc9c0 \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4.<\/strong> \uc544\ub798\ub294 \uac00\uc815 \uc0ac\ub840\uc758 \uacc4\uc0b0\uc774\uace0, \uc2e4\uc81c \uc138\uc561\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uacf5\uc2dc\uac00\uaca9\uacfc \uac01\uc790\uc758 \uc9c0\ubd84\uc73c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\uc804\uc81c<\/strong><\/p>\n<ul>\n<li>\ud53c\uc0c1\uc18d\uc778: \uc544\ubc84\uc9c0. \uc0c1\uc18d\uc7ac\uc0b0 \uc911 \uc8fc\ud0dd\uc740 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc9c0\uc5ed\uc758 \uc544\ud30c\ud2b8 \ud55c \ucc44, \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9 6\uc5b5 \uc6d0\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc0c1\uc18d\uc778: \uc5b4\uba38\ub2c8\uc640 \uc790\ub140 2\uba85. \uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c \uc548\uc5d0 \ubd84\ud560\ud611\uc758\ub85c \uc5b4\uba38\ub2c8\uac00 \uc544\ud30c\ud2b8 \uc804\uccb4\ub97c \uc0c1\uc18d\ud558\uace0, 6\uac1c\uc6d4 \uc548\uc5d0 \ub4f1\uae30\ud569\ub2c8\ub2e4(\uc7ac\ubd84\ud560 \uc5c6\uc74c).<\/li>\n<li>\ube44\uad50 \uae30\uc900: \uc5b4\uba38\ub2c8 \uac00\uad6c\uc758 \ub2e4\ub978 \uc8fc\ud0dd \ubcf4\uc720 \uc5ec\ubd80, \uc544\ud30c\ud2b8 \uc804\uc6a9\uba74\uc801.<\/li>\n<\/ul>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uacbd\uc6b0<\/th>\n<th>\uc801\uc6a9 \uc138\uc728<\/th>\n<th>\ucde8\ub4dd\uc138<\/th>\n<th>\uc9c0\ubc29\uad50\uc721\uc138<\/th>\n<th>\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138<\/th>\n<th>\ud569\uacc4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2460 \uc5b4\uba38\ub2c8 \uac00\uad6c\uc5d0 \ub2e4\ub978 \uc8fc\ud0dd \uc5c6\uc74c(1\uac00\uad6c 1\uc8fc\ud0dd)<\/td>\n<td>0.8% + 0.16%<\/td>\n<td>480\ub9cc \uc6d0<\/td>\n<td>96\ub9cc \uc6d0<\/td>\n<td>\ube44\uacfc\uc138<\/td>\n<td><strong>576\ub9cc \uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u2461 \uc138\ub300\uc6d0\uc774 \ub2e4\ub978 \uc8fc\ud0dd \ubcf4\uc720, \uc804\uc6a9 84\u33a1<\/td>\n<td>2.8% + 0.16%<\/td>\n<td>1,680\ub9cc \uc6d0<\/td>\n<td>96\ub9cc \uc6d0<\/td>\n<td>\ube44\uacfc\uc138<\/td>\n<td><strong>1,776\ub9cc \uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u2462 \uc138\ub300\uc6d0\uc774 \ub2e4\ub978 \uc8fc\ud0dd \ubcf4\uc720, \uc804\uc6a9 115\u33a1<\/td>\n<td>2.8% + 0.16% + 0.2%<\/td>\n<td>1,680\ub9cc \uc6d0<\/td>\n<td>96\ub9cc \uc6d0<\/td>\n<td>120\ub9cc \uc6d0<\/td>\n<td><strong>1,896\ub9cc \uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b \uacc4\uc0b0: \ucde8\ub4dd\uc138 \u2460 6\uc5b5 \uc6d0 \u00d7 0.8% = 480\ub9cc \uc6d0, \u2461\u00b7\u2462 6\uc5b5 \uc6d0 \u00d7 2.8% = 1,680\ub9cc \uc6d0 \/ \uc9c0\ubc29\uad50\uc721\uc138 6\uc5b5 \uc6d0 \u00d7 (2.8% \u2212 2%) \u00d7 20% = 96\ub9cc \uc6d0 \/ \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 \u2462 6\uc5b5 \uc6d0 \u00d7 2% \u00d7 10% = 120\ub9cc \uc6d0 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870\uc81c1\ud56d\uc81c1\ud638, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c5\uc870\uc81c1\ud56d\uc81c6\ud638, \uc9c0\ubc29\uc138\ubc95 \uc81c15\uc870\uc81c1\ud56d\uc81c2\ud638\uac00\ubaa9).<\/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_sarye_gyesan.png\" alt=\"\uacf5\uc2dc\uac00\uaca9 6\uc5b5 \uc6d0 \uc544\ud30c\ud2b8 \uc0c1\uc18d \ucde8\ub4dd\uc138 \ud569\uacc4 \u2014 \uc5b4\uba38\ub2c8 \uac00\uad6c\uc5d0 \ub2e4\ub978 \uc8fc\ud0dd\uc774 \uc5c6\uc73c\uba74 576\ub9cc \uc6d0(0.8%+0.16%), \uc138\ub300\uc6d0\uc774 \ub2e4\ub978 \uc8fc\ud0dd\uc744 \ubcf4\uc720\ud558\uace0 \uc804\uc6a9 84\u33a1\uc774\uba74 1,776\ub9cc \uc6d0(2.8%+0.16%), \uc804\uc6a9 115\u33a1\uc774\uba74 1,896\ub9cc \uc6d0(2.8%+0.16%+0.2%). \u2460\uacfc \u2461\uc758 \ucc28\uc774 1,200\ub9cc \uc6d0\uc740 \ucde8\ub4dd\uc138 \uc138\uc728 \ucc28\uc774(2.8%-0.8%)\" class=\"wp-image-6804\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_sarye_gyesan.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_sarye_gyesan-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_sarye_gyesan-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/B_sarye_gyesan-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uacf5\uc2dc\uac00\uaca9 6\uc5b5 \uc6d0 \uc544\ud30c\ud2b8\ub97c \uc0c1\uc18d\ubc1b\ub294 \uc138 \uacbd\uc6b0\uc758 \ucde8\ub4dd\uc138 \ud569\uacc4(\uac00\uc815 \uc0ac\ub840)<\/figcaption><\/figure>\n<h3>\uc138\ub300\uc6d0 \uc8fc\ud0dd 1\ucc44 \uc5ec\ubd80\uc5d0 \ub530\ub978 \ucc28\uc774 1,200\ub9cc \uc6d0<\/h3>\n<p>\u2460\uacfc \u2461\uc758 \ucc28\uc774 1,200\ub9cc \uc6d0\uc740 \uc804\ubd80 \ucde8\ub4dd\uc138 \uc138\uc728 \ucc28\uc774(2.8% \u2212 0.8%)\uc5d0\uc11c \ub098\uc635\ub2c8\ub2e4. \uc5b4\uba38\ub2c8 \uc8fc\ubbfc\ub4f1\ub85d\ud45c\uc5d0 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc790\ub140\uac00 \ud568\uaed8 \uc62c\ub77c \uc788\uc73c\uba74 \u2461\uac00 \ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc870\uc2ec2020\uc9c03872). \ud310\uc815 \uc2dc\uc810\uc740 \ucde8\ub4dd\uc77c\uc778 \uc0c1\uc18d\uac1c\uc2dc\uc77c\uc774\ubbc0\ub85c, \uc0ac\ub9dd \ud6c4\uc5d0 \uc138\ub300\ub97c \ubd84\ub9ac\ud574\ub3c4 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uc8fc\ubbfc\ub4f1\ub85d\ud45c \uae30\uc7ac\ub85c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc870\uc2ec2020\uc9c03872, \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c20\uc870\uc81c1\ud56d).<\/p>\n<h3>\uae30\ud55c \ub4a4 \uc7ac\ubd84\ud560 \uc2dc \uc99d\uc5ec \ucde8\ub4dd\uc138 1,800\ub9cc \uc6d0 \ucd94\uac00(\uc2dc\uac00 9\uc5b5 \uc6d0 \uac00\uc815)<\/h3>\n<p>\uac19\uc740 \uac00\uc871\uc774 \uc77c\ub2e8 \ubc95\uc815\uc0c1\uc18d\ubd84(\uc5b4\uba38\ub2c8 3\/7, \uc790\ub140 \uac01 2\/7)\ub300\ub85c \ub4f1\uae30\ud588\ub2e4\uac00 6\uac1c\uc6d4\uc774 \uc9c0\ub098 \uc790\ub140 \uc9c0\ubd84 4\/7\uc744 \uc5b4\uba38\ub2c8\uc5d0\uac8c \uc62e\uae30\uba74, \uc5b4\uba38\ub2c8\uac00 \ub298\uc5b4\ub09c 4\/7\uc740 \uc99d\uc5ec \ucde8\ub4dd\uc774 \ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d). \uc99d\uc5ec \ucde8\ub4dd\uc758 \uacfc\uc138\ud45c\uc900\uc740 \uacf5\uc2dc\uac00\uaca9\uc774 \uc544\ub2c8\ub77c \ucde8\ub4dd \ub2f9\uc2dc\uc758 \uc2dc\uac00\uc778\uc815\uc561(\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\u00b7\uac10\uc815\uac00\uc561 \ub4f1)\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870). \uac19\uc740 \ub2e8\uc9c0 \ube44\uc2b7\ud55c \uc544\ud30c\ud2b8\uc758 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc774 9\uc5b5 \uc6d0\uc774\ub77c\uace0 \uac00\uc815\ud558\uba74 \ucde8\ub4dd\uc138\ub9cc 9\uc5b5 \uc6d0 \u00d7 4\/7 \u00d7 3.5% = 1,800\ub9cc \uc6d0\uc774 \ucd94\uac00\ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870). \uc2dc\uac00\uc778\uc815\uc561\uc744 \uc0b0\uc815\ud558\uae30 \uc5b4\ub824\uc6b4 \uacbd\uc6b0\uc5d0\ub9cc \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc744 \uc4f0\uace0, \uadf8\ub54c\ub294 6\uc5b5 \uc6d0 \u00d7 4\/7 \u00d7 3.5% = 1,200\ub9cc \uc6d0\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870). \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc548\uc5d0 \uc788\ub294 \uc2dc\uac00\ud45c\uc900\uc561 3\uc5b5 \uc6d0 \uc774\uc0c1 \uc8fc\ud0dd\uc774\ub77c\uba74 3.5% \ub300\uc2e0 \uc911\uacfc\uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4(1\uc138\ub300 1\uc8fc\ud0dd\uc790\uc758 \uc8fc\ud0dd\uc744 \ubc30\uc6b0\uc790\u00b7\uc9c1\uacc4\uc874\ube44\uc18d\uc774 \ubc1b\ub294 \uacbd\uc6b0 \ub4f1\uc740 \uc81c\uc678) (\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870\uc7582\uc81c2\ud56d). \uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c\uae4c\uc9c0 \uc9c0\ub0ac\ub2e4\uba74 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc5c6\ub294 \ud55c \uac19\uc740 \uc9c0\ubd84\uc5d0 \uc99d\uc5ec\uc138\ub3c4 \uacfc\uc138\ub429\ub2c8\ub2e4 (\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c4\uc870\uc81c3\ud56d).<\/p>\n<h3>\ubb34\uc2e0\uace0 100\uc77c \uacbd\uacfc \uc2dc \uac00\uc0b0\uc138 \uc57d 373\ub9cc \uc6d0<\/h3>\n<p>\u2461\uc758 \uacbd\uc6b0 \ucde8\ub4dd\uc138 1,680\ub9cc \uc6d0\uc744 \uc2e0\uace0\ud558\uc9c0 \uc54a\uace0 \uae30\ud55c\uc744 100\uc77c \ub118\uaca8 \ub0a9\ubd80\ud558\uba74 \ubb34\uc2e0\uace0\uac00\uc0b0\uc138 1,680\ub9cc \uc6d0 \u00d7 20% = 336\ub9cc \uc6d0, \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138 1,680\ub9cc \uc6d0 \u00d7 10\ub9cc\ubd84\uc758 22 \u00d7 100\uc77c = 36\ub9cc 9,600\uc6d0\uc774 \ubd99\uc5b4 \uac00\uc0b0\uc138\ub9cc \uc57d 373\ub9cc \uc6d0\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c53\uc870\u00b7\uc81c54\uc870, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c55\uc870\uc81c1\ud56d\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870). \uc9c0\ubc29\uad50\uc721\uc138\ubd84 \uac00\uc0b0\uc138\ub294 \uc774 \uacc4\uc0b0\uc5d0\uc11c \uc81c\uc678\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uc0c1\uc18d \ubd80\ub3d9\uc0b0 \ub4f1\uae30 \uc804 \ud655\uc778\ud560 \ub2e4\uc12f \uac00\uc9c0<\/h2>\n<ol>\n<li><strong>\uc8fc\ubbfc\ub4f1\ub85d\ud45c<\/strong>: \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uc0c1\uc18d\uc778 \uc138\ub300\uc6d0 \uc911 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc0ac\ub78c\uc774 \uc788\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4. \uc788\uc73c\uba74 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc870\uc2ec2020\uc9c03872).<\/li>\n<li><strong>\uc9c0\ubd84 \uad6c\uc870<\/strong>: \uacf5\ub3d9\uc0c1\uc18d\uc774\uba74 \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub204\uad6c\uc778\uc9c0, \uadf8 \uc0ac\ub78c\uc758 \uac00\uad6c\uac00 \uc8fc\ud0dd\uc744 \uac00\uc84c\ub294\uc9c0\ub85c \ud2b9\ub840\ub97c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d). \ub0a9\ubd80\uc758\ubb34\ub294 \uacf5\ub3d9\uc0c1\uc18d\uc778\uc774 \uc5f0\ub300\ud558\uace0(\uacf5\ub3d9\uc8fc\ud0dd\uc740 \ubc95\ubb38\uc744 \uc77d\ub294 \ubc29\ubc95\uc774 \ub450 \uac00\uc9c0) \ubaa8\ub450\uac00 \uae30\ud55c \uc548\uc5d0 \uc790\uae30 \ubaab\uc744 \uc815\ud655\ud55c \uc138\uc561\uc73c\ub85c \ub0b4\uba74 \uc5f0\ub300 \uace0\uc9c0\uac00 \uc0dd\uae30\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ub204\uac00 \uc5b8\uc81c \ub0bc\uc9c0\ub3c4 \ubd84\ud560\ud611\uc758 \ub54c \ud568\uaed8 \uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d).<\/li>\n<li><strong>\uacf5\ubd80\uc0c1 \uc6a9\ub3c4<\/strong>: \uc624\ud53c\uc2a4\ud154\u00b7\uace0\uae09\uc8fc\ud0dd\uc740 \ud2b9\ub840 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc870\uc2ec2017\uc9c00646).<\/li>\n<li><strong>\uae30\ud55c<\/strong>: \uc0ac\ub9dd\uc77c\uc774 \uc18d\ud55c \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4 \uc548\uc5d0 \ubd84\ud560\ud611\uc758\u00b7\uc2e0\uace0\u00b7\ub0a9\ubd80\u00b7\ub4f1\uae30\ub97c \ubaa8\ub450 \ub05d\ub0c5\ub2c8\ub2e4. \ub4f1\uae30\ub97c \uba3c\uc800 \ud558\ub824\uba74 \uc811\uc218\uc77c\uae4c\uc9c0 \ub0a9\ubd80\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c1\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870\uc81c4\ud56d, \uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d).<\/li>\n<li><strong>\uc774\ud6c4 \uacc4\ud68d<\/strong>: 5\ub144 \uc548\uc5d0 \uc9d1\uc744 \ub354 \uc0b4 \uacc4\ud68d\uc774\uba74 \uc0c1\uc18d\uc8fc\ud0dd\uc774 \uc8fc\ud0dd \uc218\uc5d0\uc11c \ube60\uc9c0\ub294 \uc810\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584).<\/li>\n<\/ol>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<ul>\n<li>\ud310\uc815 \uae30\uc900 \uac00\uad6c(\ub2e8\ub3c5\uc0c1\uc18d\uc740 \uadf8 \uc0c1\uc18d\uc778\uc758 \uac00\uad6c, \uacf5\ub3d9\uc0c1\uc18d\uc740 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778\uc758 \uac00\uad6c \u2014 \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub458 \uc774\uc0c1\uc774\uba74 \uadf8 \uc8fc\ud0dd \uac70\uc8fc\uc790, \ub2e4\uc74c\uc740 \ucd5c\uc5f0\uc7a5\uc790)\uac00 \uc0c1\uc18d \ud6c4 \uc8fc\ud0dd \ud55c \ucc44\ub9cc \uac00\uc9c0\uba74 \u2192 \uacf5\uc2dc\uac00\uaca9\uc758 <strong>0.96%<\/strong>(\ucde8\ub4dd\uc138 0.8% + \uc9c0\ubc29\uad50\uc721\uc138 0.16%)\ub85c \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/li>\n<li>\uadf8 \ud310\uc815 \uae30\uc900 \uac00\uad6c\uc5d0 \ub2e4\ub978 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc138\ub300\uc6d0\uc774 \uc788\uc73c\uba74 \u2192 <strong>3.16%<\/strong>, \uc804\uc6a9 85\u33a1 \uc774\ud558\uc774\uba74 <strong>2.96%<\/strong>\ub85c \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/li>\n<li>6\uac1c\uc6d4 \uc548\uc5d0 \ubd84\ud560\ud611\uc758\ub97c \ub9c8\uce60 \uc218 \uc788\uc73c\uba74 \u2192 \ubc95\uc815\uc0c1\uc18d\ubd84 \ub4f1\uae30\ub97c \uba3c\uc800 \ud558\uc9c0 \ub9d0\uace0 \ud611\uc758\uc640 \ub4f1\uae30\ub97c \uae30\ud55c \uc548\uc5d0 \ud568\uaed8 \ub9c8\uce69\ub2c8\ub2e4. \ud611\uc758\uac00 \uae30\ud55c\uc744 \ub118\uae30\ub354\ub77c\ub3c4 \ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc740 \uadf8\ub300\ub85c\uc774\ubbc0\ub85c \uc2e0\uace0\u00b7\ub0a9\ubd80\ub294 6\uac1c\uc6d4 \uc548\uc5d0 \ud569\ub2c8\ub2e4. \uae30\ud55c \ub4a4 \uc7ac\ubd84\ud560\ub85c \ub298\uc5b4\ub09c \uc9c0\ubd84\uc5d0\ub294 \uc2dc\uac00\uc778\uc815\uc561 \uae30\uc900 3.5% \uc99d\uc5ec \ucde8\ub4dd\uc138\uac00 \ubd99\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p class=\"hoan-consult\"><strong>\uc0c1\uc18d \ub4f1\uae30 \uc804 \ucde8\ub4dd\uc138\uc640 \uc0c1\uc18d\uc138\ub97c \ud568\uaed8 \uacc4\uc0b0\ud558\uace0 \ubd84\ud560 \uc9c0\ubd84\uc744 \uc815\ud558\ub294 \uc77c\uc740 \ud638\uc548\uc774 \ub3c4\uc640\ub4dc\ub9bd\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>\uc0c1\uc18d \ucde8\ub4dd\uc138\ub294 \uc0c1\uc18d\uc138\uc640 \ub530\ub85c \ub0b4\ub098\uc694?<\/summary>\n<p>\ub124. \uc0c1\uc18d\uc138\ub294 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0, \ucde8\ub4dd\uc138\ub294 \ubd80\ub3d9\uc0b0 \uc18c\uc7ac\uc9c0 \uc2dc\u00b7\uad70\u00b7\uad6c\uc5d0 \ub530\ub85c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4. \uacfc\uc138\ud45c\uc900\ub3c4 \uc0c1\uc18d\uc138\ub294 \uc2dc\uac00, \ucde8\ub4dd\uc138\ub294 \uacf5\uc2dc\uac00\uaca9(\uc2dc\uac00\ud45c\uc900\uc561)\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c4\uc870).<\/p>\n<\/details>\n<details>\n<summary>\ubb34\uc8fc\ud0dd\uc790\uc778 \uc790\ub140\uac00 \ubd80\ubaa8\ub2d8 \uc9d1\uc744 \uc0c1\uc18d\ubc1b\uc73c\uba74 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\uac00 \ub418\ub098\uc694?<\/summary>\n<p>\uc790\ub140\uc640 \uc8fc\ubbfc\ub4f1\ub85d\ud45c\ub97c \uac19\uc774 \uc4f0\ub294 \uac00\uc871(\ubc30\uc6b0\uc790 \ub4f1 \ud3ec\ud568) \uc911 \ub2e4\ub978 \uc8fc\ud0dd\uc744 \uac00\uc9c4 \uc0ac\ub78c\uc774 \uc5c6\uace0, \uc0c1\uc18d \ud6c4 \uadf8 \uac00\uad6c\uac00 \uad6d\ub0b4 \uc8fc\ud0dd \ud55c \ucc44\ub9cc \uac00\uc9c0\uba74 \ud2b9\ub840 \ub300\uc0c1\uc785\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d). \uacf5\ub3d9\uc0c1\uc18d\uc774\uba74 \uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778 \uae30\uc900\uc73c\ub85c \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\ud615\uc81c \uc138 \uba85\uc774 \ub611\uac19\uc774 1\/3\uc529 \uc0c1\uc18d\ubc1b\uc73c\uba74 \ub204\uad6c \uae30\uc900\uc73c\ub85c \ud310\uc815\ud558\ub098\uc694?<\/summary>\n<p>\ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \uc5ec\ub7ec \uba85\uc774\ubbc0\ub85c \uadf8 \uc8fc\ud0dd\uc5d0 \uac70\uc8fc\ud558\ub294 \uc0ac\ub78c, \uac70\uc8fc\uc790\uac00 \uc5c6\uc73c\uba74 \ub098\uc774\uac00 \uac00\uc7a5 \ub9ce\uc740 \uc0ac\ub78c\uc744 \uc18c\uc720\uc790\ub85c \ubcf4\uace0 \ud310\uc815\ud569\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c2\ud56d\u00b7\uc81c3\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\ucde8\ub4dd\uc138 \uc2e0\uace0\uae30\ud55c\uc744 \ub118\uae30\uba74 \uac00\uc0b0\uc138\ub294 \uc5bc\ub9c8\uc778\uac00\uc694?<\/summary>\n<p>\uc2e0\uace0\ud558\uc9c0 \uc54a\uc73c\uba74 \uc138\uc561\uc758 20%(\ubd80\uc815\ud589\uc704 40%), \uc801\uac8c \uc2e0\uace0\ud558\uba74 \uc801\uac8c \uc2e0\uace0\ud55c \uc138\uc561\uc758 10%\uac00 \ubd99\uace0, \ud558\ub8e8 10\ub9cc\ubd84\uc758 22\uc758 \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138\uac00 \ubbf8\ub0a9\uc138\uc561\uc758 75% \ud55c\ub3c4\ub85c \ub354\ud574\uc9d1\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c53\uc870\u00b7\uc81c54\uc870, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c55\uc870\uc81c1\ud56d\u00b7\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870).<\/p>\n<\/details>\n<details>\n<summary>\ubc95\uc815\uc0c1\uc18d\ubd84\uc73c\ub85c \ub4f1\uae30\ud588\ub2e4\uac00 \ub098\uc911\uc5d0 \ud55c \uba85\uc5d0\uac8c \ubab0\uc544\uc8fc\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc774 \uc9c0\ub09c \ub4a4\ub77c\uba74 \ub298\uc5b4\ub09c \uc9c0\ubd84\uc744 \uc99d\uc5ec \ucde8\ub4dd\uc73c\ub85c \ubcf4\uace0 \uc2dc\uac00\uc778\uc815\uc561\uc744 \uacfc\uc138\ud45c\uc900\uc73c\ub85c 3.5% \uc138\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uae30\ud55c \uc548\uc5d0 \uc7ac\ubd84\ud560\uacfc \ub4f1\uae30\ub97c \ubaa8\ub450 \ub9c8\ucce4\ub2e4\uba74 \uc99d\uc5ec\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870\uc81c13\ud56d, \uc870\uc2ec2021\uc9c01535\u00b7\uc11c\uc6b8\uace0\ubc95 2019\ub20461788).<\/p>\n<\/details>\n<details>\n<summary>\uc774\ubbf8 \uc9d1\uc774 \uc788\ub294\ub370 \uc0c1\uc18d\uc8fc\ud0dd\uc744 \ubc1b\uc73c\uba74 \ub098\uc911\uc5d0 \uc9d1\uc744 \uc0b4 \ub54c \uc911\uacfc\ub418\ub098\uc694?<\/summary>\n<p>\uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \ub3d9\uc548 \uc720\uc0c1\ucde8\ub4dd \uc911\uacfc \ud310\uc815\uc758 \uc8fc\ud0dd \uc218\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7584). \ub2e4\ub9cc \uc0c1\uc18d \ucde8\ub4dd \uc790\uccb4\uc5d0\ub294 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\uac00 \uc544\ub2c8\ub77c \uc77c\ubc18\uc138\uc728 2.8%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d).<\/p>\n<\/details>\n<details>\n<summary>\uc0c1\uc18d\ubc1b\uc740 \uc624\ud53c\uc2a4\ud154\ub3c4 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840\ub97c \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uacf5\ubd80\uc0c1 \uc5c5\ubb34\uc2dc\uc124\uc778 \uc624\ud53c\uc2a4\ud154\uc740 \uc8fc\uac70\uc6a9\uc73c\ub85c \uc37c\ub354\ub77c\ub3c4 \ud2b9\ub840 \ub300\uc0c1 \uc8fc\ud0dd\uc774 \uc544\ub2d9\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c29\uc870\uc81c1\ud56d\u00b7\uc81c28\uc870\uc81c4\ud56d, \uc870\uc2ec2017\uc9c00646).<\/p>\n<\/details>\n<details>\n<summary>\ub2e4\ub978 \uc0c1\uc18d\uc778\uc774 \uc790\uae30 \ubaab\uc758 \ucde8\ub4dd\uc138\ub97c \ub0b4\uc9c0 \uc54a\uc73c\uba74 \uc81c\uac00 \ub300\uc2e0 \ub0b4\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uacf5\ub3d9\uc0c1\uc18d\uc778\uc740 \ucde8\ub4dd\uc138 \ub0a9\ubd80\uc758\ubb34\ub97c \uc5f0\ub300\ud558\uc5ec \uc9c0\ubbc0\ub85c, \uc2dc\u00b7\uad70\u00b7\uad6c\uac00 \ub2e4\ub978 \uc0c1\uc18d\uc778 \ubaab\uae4c\uc9c0 \uace0\uc9c0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d, \uc870\uc2ec2026\ubc290955). \ub300\uc2e0 \ub0b8 \uae08\uc561\uc740 \uadf8 \uc0c1\uc18d\uc778\uc5d0\uac8c \uad6c\uc0c1\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 (\ubbfc\ubc95 \uc81c425\uc870). \ub2e4\ub9cc \uc544\ud30c\ud2b8 \uac19\uc740 \uacf5\ub3d9\uc8fc\ud0dd\uc740 \ubc95\ubb38\uc774 \u300c\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uacf5\uc720\ubb3c\u300d\uc744 \uc5f0\ub300\uc5d0\uc11c \ube7c\uace0 \uc788\uc5b4, \uc774 \uad04\ud638\uac00 \uacf5\ub3d9\uc0c1\uc18d\uc5d0\ub3c4 \ubbf8\uce58\ub294\uc9c0\ub294 \ubc95\ubb38\uc744 \uc77d\ub294 \ubc29\ubc95\uc774 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc774\ub97c \uc9c1\uc811 \ud310\ub2e8\ud55c \uc7ac\uacb0\u00b7\ud310\uacb0\uc740 2026\ub144 9\uc6d4\uc5d0 \uac80\uc0c9\ud55c \ubc94\uc704\uc5d0\uc11c \ucc3e\uc9c0 \ubabb\ud588\uc73c\ubbc0\ub85c, \uacf5\ub3d9\uc8fc\ud0dd \ubaab\uae4c\uc9c0 \uace0\uc9c0\ub97c \ubc1b\uc558\ub2e4\uba74 \uace0\uc9c0\ub97c \ubc1b\uc740 \ub0a0\ubd80\ud130 90\uc77c \uc548\uc5d0 \uc774\uc758\uc2e0\uccad\uc774\ub098 \uc870\uc138\uc2ec\ud310\uc6d0 \uc2ec\ud310\uccad\uad6c\ub85c \ub2e4\ud234 \uc5ec\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\uc81c1\ud56d, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c90\uc870, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c91\uc870\uc81c3\ud56d).<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc9c0\ubc29\uc138\ubc95 \uc81c4\uc870, \uc81c6\uc870\uc81c19\ud638, \uc81c7\uc870\uc81c7\ud56d\u00b7\uc81c13\ud56d, \uc81c10\uc870\uc7582\uc81c1\ud56d\u00b7\uc81c2\ud56d, \uc81c11\uc870\uc81c1\ud56d\u00b7\uc81c2\ud56d, \uc81c13\uc870\uc7582\uc81c2\ud56d, \uc81c15\uc870\uc81c1\ud56d, \uc81c20\uc870\uc81c1\ud56d\u00b7\uc81c4\ud56d, \uc81c151\uc870\uc81c1\ud56d \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130(law.go.kr) (\uacf5\ud3ec 2025-12-31\u00b7\uc2dc\ud589 2026-07-01 \ud310)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c14\uc870\uc7582, \uc81c20\uc870\uc81c1\ud56d, \uc81c28\uc870\uc81c4\ud56d, \uc81c28\uc870\uc7584\uc81c5\ud56d\u00b7\uc81c6\ud56d, \uc81c28\uc870\uc7586, \uc81c29\uc870 \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 (\uacf5\ud3ec 2026-08-18 \ud310, 2026-09-18 \uc2dc\ud589)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c2\uc870\uc81c1\ud56d\uc81c22\ud638, \uc81c44\uc870\uc81c1\ud56d\u00b7\uc81c5\ud56d(\uc81c\uc815\ubcf8 2010-03-31 \uacf5\ud3ec \ub300\uc870), \uc81c53\uc870, \uc81c54\uc870, \uc81c55\uc870\uc81c1\ud56d, \uc81c90\uc870, \uc81c91\uc870\uc81c3\ud56d \u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870 \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 (\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uacf5\ud3ec 2026-02-05 \ud310, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 2026-07-01 \uc2dc\ud589\ud310)<br \/>\n\u00b7 \ubbfc\ubc95 \uc81c414\uc870, \uc81c425\uc870 \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 (2026-03-17 \uc2dc\ud589\ud310)<br \/>\n\u00b7 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ubc95 \uc81c4\uc870, \uc81c5\uc870\uc81c1\ud56d \u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c4\uc870\uc81c5\ud56d\u00b7\uc81c6\ud56d \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130<br \/>\n\u00b7 \uc8fc\ud0dd\ubc95 \uc81c2\uc870\uc81c6\ud638 \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 (\uacf5\ud3ec 2026-09-08 \ud310)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c3\uc870\uc7582\uc81c3\ud56d, \uc81c4\uc870\uc81c3\ud56d, \uc81c67\uc870\uc81c1\ud56d\u00b7\uc81c4\ud56d \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 (\uacf5\ud3ec 2025-10-01\u00b7\uc2dc\ud589 2026-01-02 \ud310)<br \/>\n\u00b7 \uc870\uc138\uc2ec\ud310\uc6d0 \uc870\uc2ec2020\uc9c03872(2021-05-20), \uc870\uc2ec2017\uc9c00646(2017-09-27), \uc870\uc2ec2021\uc9c01535(2021-06-25), \uc870\uc2ec2026\ubc290955(2026-07-09) \u2014 \uc870\uc138\ubc95\ub839\uc815\ubcf4(tt.go.kr)<br \/>\n\u00b7 \uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0 2020-06-18 \uc120\uace0 2019\ub20461788 \ud310\uacb0 \u2014 \uad6d\uac00\ubc95\ub839\uc815\ubcf4\uc13c\ud130 \ud310\ub840<br \/>\n\u00b7 \ucd5c\uc885 \ud655\uc778\uc77c: 2026-09-27(\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582\u00b7\uc81c13\uc870\uc7582, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c14\uc870\uc7582\u00b7\uc81c28\uc870\uc7586, \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c44\uc870\u00b7\uc81c90\uc870, \ud310\ub840 \ubcf8\ubb38\uac80\uc0c9\uc740 2026-09-29 \uc7ac\uc870\ud68c)<\/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>\uc0c1\uc18d\ubc1b\uc740 \uc9d1\uc758 \ucde8\ub4dd\uc138\ub294 \uc0c1\uc18d\uc778 \uac00\uad6c\uac00 \uadf8 \uc9d1 \ud55c \ucc44\ub9cc \uac16\uac8c \ub418\uba74 0.96%, \uc544\ub2c8\uba74 \ucd5c\ub300 3.16%(\uc804\uc6a9 85\u33a1 \uc774\ud558 2.96%)\uc785\ub2c8\ub2e4. 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840 \uc694\uac74\uacfc \uc0ac\ub9dd\uc77c\uc774 \uc18d\ud55c \ub2ec \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc778 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6818,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[345],"tags":[400,398,399,351],"class_list":["post-6806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inheritance-gift","tag-1-1","tag-398","tag-399","tag-351"],"uagb_featured_image_src":{"full":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2.png",1200,630,false],"thumbnail":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2-150x150.png",150,150,true],"medium":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2-300x158.png",300,158,true],"medium_large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2-768x403.png",768,403,true],"large":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2-1024x538.png",1024,538,true],"1536x1536":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2.png",1200,630,false],"2048x2048":["https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/09\/thumb-6806-r2.png",1200,630,false]},"uagb_author_info":{"display_name":"hoantax_admin","author_link":"https:\/\/hoantax.co.kr\/insights\/author\/hoantax_admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\uc0c1\uc18d\ubc1b\uc740 \uc9d1\uc758 \ucde8\ub4dd\uc138\ub294 \uc0c1\uc18d\uc778 \uac00\uad6c\uac00 \uadf8 \uc9d1 \ud55c \ucc44\ub9cc \uac16\uac8c \ub418\uba74 0.96%, \uc544\ub2c8\uba74 \ucd5c\ub300 3.16%(\uc804\uc6a9 85\u33a1 \uc774\ud558 2.96%)\uc785\ub2c8\ub2e4. 1\uac00\uad6c 1\uc8fc\ud0dd \ud2b9\ub840 \uc694\uac74\uacfc \uc0ac\ub9dd\uc77c\uc774 \uc18d\ud55c \ub2ec \ub9d0\uc77c\ubd80\ud130 6\uac1c\uc6d4\uc778 \uc2e0\uace0\u00b7\ub0a9\ubd80\uae30\ud55c\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.","_links":{"self":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6806","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/comments?post=6806"}],"version-history":[{"count":2,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6806\/revisions"}],"predecessor-version":[{"id":6819,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/posts\/6806\/revisions\/6819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media\/6818"}],"wp:attachment":[{"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/media?parent=6806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/categories?post=6806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoantax.co.kr\/insights\/wp-json\/wp\/v2\/tags?post=6806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}