{"id":6828,"date":"2026-10-04T08:00:00","date_gmt":"2026-10-03T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6828"},"modified":"2026-10-01T13:27:18","modified_gmt":"2026-10-01T04:27:18","slug":"gungmin-jutaek-geonseol-yongyeok-myeonse","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gungmin-jutaek-geonseol-yongyeok-myeonse\/","title":{"rendered":"\uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed \ubd80\uac00\uc138 \uba74\uc81c, \uc804\uc6a9 85\u33a1 \uc774\ud558 \uacf5\uc0ac\ub294 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud569\ub2c8\ub2e4"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc8fc\uac70\uc804\uc6a9\uba74\uc801 85\u33a1 \uc774\ud558 \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc774\ub77c\uba74 \ub4f1\ub85d\ud55c \uacf5\uc0ac\uc5c5\uc790\uac00 \ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09\ud574\ub3c4 \ubd80\uac00\uac00\uce58\uc138\uac00 \uba74\uc81c\ub418\uace0, \uc138\uae08\uacc4\uc0b0\uc11c \ub300\uc2e0 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud569\ub2c8\ub2e4.<\/strong> \uacf5\uacf5\uc774 \uc9d3\ub294 \uc8fc\ud0dd\ub9cc\uc774 \uc544\ub2c8\ub77c \ubbfc\uac04\uc774 \uc9d3\ub294 \uc8fc\ud0dd\ub3c4 \uaddc\ubaa8\uac00 \uae30\uc900 \uc774\ud558\uba74 \uac19\uc2b5\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c106\uc870 \uc81c1\ud56d \uc81c4\ud638, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d).<\/p>\n<p><strong>\uacf5\uc0ac\uc5c5\uccb4\uac00 \ucc59\uae38 \uac83<\/strong><\/p>\n<ul>\n<li>\uaddc\ubaa8 \uae30\uc900\uc740 \uc138\ub300\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801 85\u33a1 \uc774\ud558 \u2014 \uc218\ub3c4\uad8c \ubc16 \ub3c4\uc2dc\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc74d\u00b7\uba74\uc740 100\u33a1 \uc774\ud558<\/li>\n<li>\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95\u00b7\uac74\uc124\uc0b0\uc5c5\uae30\ubcf8\ubc95\u00b7\uc815\ubcf4\ud1b5\uc2e0\uacf5\uc0ac\uc5c5\ubc95 \ub4f1\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc0ac\uc5c5\uc790\uac00 \uacf5\uae09\ud574\uc57c \uba74\uc81c<\/li>\n<li>\uba74\uc138 \uacf5\uc0ac\uc5d0 \ub4e4\uc5b4\uac04 \ub9e4\uc785\uc138\uc561\uc740 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\uace0, \uacfc\uc138 \uacf5\uc0ac\uc640 \uc11e\uc778 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc740 \uacf5\uae09\uac00\uc561 \ube44\uc728\ub85c \ub098\ub215\ub2c8\ub2e4<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 85\u33a1\ub97c \ub118\ub294 \uc138\ub300\uc758 \uacf5\uc0ac\ubd84\uc740 \uacfc\uc138\uc785\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ud55c \ub2e8\uc9c0\uc5d0 85\u33a1 \uc774\ud558\u00b7\ucd08\uacfc \uc138\ub300\uac00 \uc11e\uc5ec \uc788\uc73c\uba74 \uc774\ud558\ubd84\uc740 \uacc4\uc0b0\uc11c, \ucd08\uacfc\ubd84\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\ub85c \ub098\ub220 \ubc1c\uae09\ud569\ub2c8\ub2e4.<\/li>\n<li>\ubc95\uc778\uc774 \uba74\uc138 \uacf5\uc0ac\uc758 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uc9c0 \uc54a\uc73c\uba74 \uacf5\uae09\uac00\uc561\uc758 2\ud37c\uc13c\ud2b8\uac00 \uac00\uc0b0\uc138\uc785\ub2c8\ub2e4.<\/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 2026-10-01 \u00b7 <strong>2026\ub144 10\uc6d4 \uae30\uc900<\/strong> \uc138\ubc95\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc774\ub7f0 \ub300\ud45c\ub2d8\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\uc544\ud30c\ud2b8\u00b7\ub2e4\uc138\ub300 \ud604\uc7a5\uc758 \uc804\uae30\u00b7\ud1b5\uc2e0\u00b7\uc18c\ubc29 \uacf5\uc0ac\ub97c \ud558\ub3c4\uae09\uc73c\ub85c \ubc1b\uace0 \uacc4\uc2e0 \ub300\ud45c\ub2d8<\/li>\n<li>\ud55c \ub2e8\uc9c0 \uc548\uc5d0 85\u33a1 \uc774\ud558 \uc138\ub300\uc640 \ucd08\uacfc \uc138\ub300\uac00 \uc11e\uc778 \uacf5\uc0ac\ub97c \ub9e1\uc73c\uc2e0 \ub300\ud45c\ub2d8<\/li>\n<li>\uba74\uc138 \uacf5\uc0ac\uac00 \ub298\uba74\uc11c \ubd80\uac00\uac00\uce58\uc138 \ud658\uae09\uc561\uc774 \uac11\uc790\uae30 \uc904\uc5b4\ub4e0 \ub300\ud45c\ub2d8<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uc8fc\ud0dd \uacf5\uc0ac \ub300\uae08\uc5d0 \ubd80\uac00\uac00\uce58\uc138\ub97c \ubd99\uc77c\uc9c0\ub294 \uacf5\uc0ac\uc5c5\uccb4\uac00 \uc815\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc138\ub300 \uaddc\ubaa8\uac00 \uc815\ud569\ub2c8\ub2e4.<\/strong> \uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \ub098\uc624\ub294 \uacbd\uc6b0\ub294 \ud558\ub3c4\uae09\uc744 \ubc1b\uc740 \uc804\uae30\uacf5\uc0ac\uc5c5\uccb4\uac00 \ud604\uc7a5\uc758 \uc8fc\ud0dd \uaddc\ubaa8\ub97c \ubaa8\ub978 \ucc44 \uad00\ud589\ub300\ub85c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ub35c\ucee5 \ubc1c\uae09\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uadf8\ub7f0\ub370 85\u33a1 \uc774\ud558 \uc138\ub300\uc758 \uacf5\uc0ac\ub77c\uba74 \uc6d0\uccad\uc774 \ubc1b\uc740 \uacf5\uc0ac\uc640 \uac19\uc740 \uba74\uc81c\uac00 \ud558\ub3c4\uae09 \uacf5\uc0ac\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uba74\uc138 \uacf5\uc0ac\uac00 \ub298\uba74 \ubc1c\uae09 \uc11c\ub958\uac00 \ubc14\ub00c\uace0, \uadf8 \uacf5\uc0ac\uc5d0 \ub4e4\uc5b4\uac04 \uc790\uc7ac\u00b7\uc7a5\ube44 \ub9e4\uc785\uc138\uc561\ub3c4 \uacf5\uc81c\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc5b4\ub5a4 \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc774 \uba74\uc81c\ub418\ub294\uac00<\/h2>\n<p>\uc8fc\ud0dd\ubc95\uc0c1 \uc8fc\ud0dd\uc73c\ub85c\uc11c \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc774 1\ud638 \ub610\ub294 1\uc138\ub300\ub2f9 85\u33a1 \uc774\ud558\uc778 \uc8fc\ud0dd\uc785\ub2c8\ub2e4. \ub204\uac00 \uc9d3\uace0 \ub204\uad6c\uc5d0\uac8c \ubd84\uc591\ud558\ub294\uc9c0\ub294 \uc774 \uc694\uac74\uc5d0 \ub4e4\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc218\ub3c4\uad8c\uc744 \uc81c\uc678\ud55c \ub3c4\uc2dc\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc74d\u00b7\uba74 \uc9c0\uc5ed\uc740 \uae30\uc900\uc774 100\u33a1\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 85\u33a1 \uc774\ud558 \uae30\uc900<\/h3>\n<p>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c1\ud638\ub294 \uba74\uc81c \ub300\uc0c1 \uc8fc\ud0dd\uc744 \u300c\uc8fc\ud0dd\ubc95\u300d \uc81c2\uc870 \uc81c1\ud638\uc5d0 \ub530\ub978 \uc8fc\ud0dd\uc73c\ub85c\uc11c \uadf8 \uaddc\ubaa8\uac00 <strong>\uac19\uc740 \uc870 \uc81c6\ud638\uc5d0 \ub530\ub978 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558<\/strong>\uc778 \uc8fc\ud0dd\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. \uc8fc\ud0dd\ubc95 \uc81c2\uc870 \uc81c6\ud638\uc758 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8\ub294 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc774 1\ud638 \ub610\ub294 1\uc138\ub300\ub2f9 85\u33a1 \uc774\ud558\uc778 \uc8fc\ud0dd\uc774\uace0, \uc218\ub3c4\uad8c\uc744 \uc81c\uc678\ud55c \ub3c4\uc2dc\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc74d \ub610\ub294 \uba74 \uc9c0\uc5ed\uc740 1\ud638 \ub610\ub294 1\uc138\ub300\ub2f9 100\u33a1 \uc774\ud558\uc785\ub2c8\ub2e4. \uc774 \uba74\uc81c\uc5d0\ub294 \uc81c1\ud56d \ud6c4\ub2e8\uc758 \uc801\uc6a9 \uae30\ud55c \ubaa9\ub85d\uc5d0 \uc81c4\ud638\uac00 \ub4e4\uc5b4 \uc788\uc9c0 \uc54a\uc544 \ub530\ub85c \uc815\ud574\uc9c4 \uc885\ub8cc\uc77c\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubbfc\uac04 \ubd84\uc591 \uc8fc\ud0dd\uc5d0 \ub300\ud55c \uac19\uc740 \uaddc\ubaa8 \uae30\uc900<\/h3>\n<p>\uc8fc\ud0dd\ubc95 \uc81c2\uc870 \uc81c5\ud638\uc758 \u300c\uad6d\ubbfc\uc8fc\ud0dd\u300d\uc740 \uad6d\uac00\u00b7\uc9c0\ubc29\uc790\uce58\ub2e8\uccb4 \ub4f1\uc774 \uac74\uc124\ud558\uac70\ub098 \uc8fc\ud0dd\ub3c4\uc2dc\uae30\uae08 \ub4f1\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uc740 \uc8fc\ud0dd\uc744 \ub9d0\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c1\ud638\ub294 \uc81c5\ud638\uac00 \uc544\ub2c8\ub77c <strong>\uc81c1\ud638\uc758 \uc8fc\ud0dd\uacfc \uc81c6\ud638\uc758 \uaddc\ubaa8<\/strong>\ub97c \uae30\uc900\uc73c\ub85c \uc0bc\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubbfc\uac04 \uc2dc\ud589\uc0ac\uac00 \uc9d3\ub294 \uc544\ud30c\ud2b8\ub77c\ub3c4 \uc138\ub300\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc774 85\u33a1 \uc774\ud558\uba74 \uadf8 \uc138\ub300\uc758 \uac74\uc124\uc6a9\uc5ed\uc740 \uba74\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\ub3d9\uc8fc\ud0dd \uc8fc\uac70\uc804\uc6a9\uba74\uc801 \uc0b0\uc815<\/h3>\n<p>\uacf5\ub3d9\uc8fc\ud0dd\uc758 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc740 <strong>\uc678\ubcbd\uc758 \ub0b4\ubd80\uc120<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud558\uace0, \ubcf5\ub3c4\u00b7\uacc4\ub2e8\u00b7\ud604\uad00 \ub4f1 2\uc138\ub300 \uc774\uc0c1\uc774 \uacf5\ub3d9\uc73c\ub85c \uc4f0\ub294 \uc9c0\uc0c1\uce35 \uacf5\uc6a9\uba74\uc801\uacfc \uc9c0\ud558\uce35\u00b7\uad00\ub9ac\uc0ac\ubb34\uc18c \ub4f1 \uadf8 \ubc16\uc758 \uacf5\uc6a9\uba74\uc801\uc740 \uc81c\uc678\ud569\ub2c8\ub2e4(\uc8fc\ud0dd\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c2\uc870 \uc81c2\ud638). \ubd84\uc591 \uacf5\uace0\uc758 \uacf5\uae09\uba74\uc801\uc774 \uc544\ub2c8\ub77c \uc804\uc6a9\uba74\uc801\uc73c\ub85c \ud310\ub2e8\ud558\ubbc0\ub85c, \ud558\ub3c4\uae09 \uacc4\uc57d \uc804\uc5d0 \uc6d0\uccad\uc5d0\uc11c \ub3d9\u00b7\ud0c0\uc785\ubcc4 \uc804\uc6a9\uba74\uc801\ud45c\ub97c \ubc1b\uc544 \ub450\ub294 \uac83\uc774 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub2e4\uac00\uad6c\uc8fc\ud0dd\uc758 \uac00\uad6c\ub2f9 \uba74\uc801 \uae30\uc900<\/h3>\n<p>\ub2e4\uac00\uad6c\uc8fc\ud0dd\uc740 \uac74\ubb3c \uc804\uccb4\uac00 \uc544\ub2c8\ub77c <strong>\uac00\uad6c\ub2f9 \uc804\uc6a9\uba74\uc801<\/strong>\uc73c\ub85c \uaddc\ubaa8\ub97c \ud310\ub2e8\ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c1\ud638 \uad04\ud638). \ub300\uc0c1\uc740 \u300c\uac74\ucd95\ubc95 \uc2dc\ud589\ub839\u300d \ubcc4\ud45c 1 \uc81c1\ud638 \ub2e4\ubaa9\uc758 \ub2e4\uac00\uad6c\uc8fc\ud0dd\uc774\uace0, \ud55c \uac00\uad6c\uac00 \ub3c5\ub9bd\ud574 \uac70\uc8fc\ud560 \uc218 \uc788\uac8c \uad6c\ud68d\ub41c \ubd80\ubd84\uc744 \uac01\uac01 \ud558\ub098\uc758 \uc8fc\ud0dd\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c48\uc870 \uc81c1\ud56d).<\/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\/10\/A.png\" alt=\"\uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed \ubd80\uac00\uac00\uce58\uc138 \uba74\uc81c \ud310\uc815 3\ub2e8\uacc4 \u2014 \uc138\ub300\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801 85\uc81c\uacf1\ubbf8\ud130 \uc774\ud558\uc778\uc9c0, \uacf5\uae09\uc790\uac00 \uc804\uae30\uacf5\uc0ac\uc5c5\ubc95\u00b7\uac74\uc124\uc0b0\uc5c5\uae30\ubcf8\ubc95 \ub4f1\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc0ac\uc5c5\uc790\uc778\uc9c0, \uac74\uc124\uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\ub294\uc9c0 \uc790\uc7ac\ub9cc \uacf5\uae09\ud558\ub294\uc9c0\ub97c \ucc28\ub840\ub85c \ud655\uc778\ud558\uba70 \uc14b \ub2e4 \ud574\ub2f9\ud558\uba74 \uba74\uc81c\u00b7\uacc4\uc0b0\uc11c, \ud558\ub098\ub77c\ub3c4 \ube60\uc9c0\uba74 \uacfc\uc138\u00b7\uc138\uae08\uacc4\uc0b0\uc11c\" class=\"wp-image-6825\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uaddc\ubaa8\u00b7\ub4f1\ub85d\u00b7\uacf5\uae09 \ud615\ud0dc \uc138 \uac00\uc9c0\ub97c \ubaa8\ub450 \uac16\ucdb0\uc57c \uba74\uc81c\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\ud558\ub3c4\uae09 \uacf5\uc0ac\uc5c5\uccb4\ub3c4 \uba74\uc81c\ub97c \ubc1b\ub294\uac00<\/h2>\n<p>\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\ub839\uc774 \uc815\ud55c \ubc95\ub960\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc0ac\uc5c5\uc790\ub77c\uba74 \uc6d0\uccad\uc774\ub4e0 \ud558\ub3c4\uae09\uc774\ub4e0 \uc7ac\ud558\ub3c4\uae09\uc774\ub4e0 \uba74\uc81c\ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc740 \uc0ac\uc5c5\uc790\uac00 \ud558\ub3c4\uae09\uc73c\ub85c \uac19\uc740 \uacf5\uc0ac\ub97c \ud574\ub3c4 \uacfc\uc138\uc785\ub2c8\ub2e4.<\/p>\n<h3>7\uac1c \ubc95\ub960\uc5d0 \ub530\ub978 \ub4f1\ub85d \uc0ac\uc5c5\uc790<\/h3>\n<p>\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c2\ud638\ub294 \uad6d\ubbfc\uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc73c\ub85c\uc11c \u300c\uac74\uc124\uc0b0\uc5c5\uae30\ubcf8\ubc95\u300d\u00b7\u300c\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95\u300d\u00b7\u300c\uc18c\ubc29\uc2dc\uc124\uacf5\uc0ac\uc5c5\ubc95\u300d\u00b7\u300c\uc815\ubcf4\ud1b5\uc2e0\uacf5\uc0ac\uc5c5\ubc95\u300d\u00b7\u300c\uc8fc\ud0dd\ubc95\u300d\u00b7\u300c\ud558\uc218\ub3c4\ubc95\u300d\u00b7\u300c\uac00\ucd95\ubd84\ub1e8\uc758 \uad00\ub9ac \ubc0f \uc774\uc6a9\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \ub530\ub77c <strong>\ub4f1\ub85d\uc744 \ud55c \uc790\uac00 \uacf5\uae09\ud558\ub294 \uac83<\/strong>\uc744 \uba74\uc81c \ub300\uc0c1\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uc744 \uc720\uc9c0\ud558\uace0 \uc788\ub294 \ubc95\uc778\uc774 85\u33a1 \uc774\ud558 \uc138\ub300\uc758 \uc804\uae30\uacf5\uc0ac\ub97c \uacf5\uae09\ud558\uba74 \uc774 \uc694\uac74\uc744 \ucc44\uc6c1\ub2c8\ub2e4.<\/p>\n<h3>\ud558\ub3c4\uae09\u00b7\uc7ac\ud558\ub3c4\uae09 \uacf5\uae09\uc5d0 \ub300\ud55c \uba74\uc81c<\/h3>\n<p>\uad6d\uc138\uccad\uc740 \ub4f1\ub85d\ud55c \uc790\uac00 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558\uc758 \uc8fc\ud0dd\uac74\uc124\uc6a9\uc5ed\uc744 \uc81c\uacf5\ud558\uba74 <strong>\ud558\ub3c4\uae09 \uacc4\uc57d\uc5d0 \uad00\uacc4\uc5c6\uc774<\/strong> \uba74\uc81c\ub418\uace0 \uacc4\uc0b0\uc11c\ub97c \uad50\ubd80\ud55c\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc81c\ub3c446015-10753, 2001. 4. 24.). \ub4f1\ub85d \uc0ac\uc5c5\uc790\uac00 \uad6d\ubbfc\uc8fc\ud0dd\uacfc \uadf8\uc5d0 \ubd80\uc218\ub418\ub294 \ubd80\ub300\uc2dc\uc124\uc758 \uac74\uc124\uc6a9\uc5ed\uc744 \ud558\ub3c4\uae09 \ub610\ub294 \uc7ac\ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09\ud558\ub294 \uacbd\uc6b0\ub3c4 \uba74\uc81c\uc785\ub2c8\ub2e4(\uc11c\uba74\uc778\ud130\ub137\ubc29\ubb38\uc0c1\ub2f43\ud300-574, 2007. 2. 20.). \ub450 \ud68c\uc2e0 \ubaa8\ub450 \uac74\uc124\uc6a9\uc5ed\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub294 \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\ub85c \ud310\ub2e8\ud55c\ub2e4\uace0 \ub367\ubd99\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubbf8\ub4f1\ub85d \ud558\ub3c4\uae09 \uc0ac\uc5c5\uc790\uc758 \uacfc\uc138<\/h3>\n<p>\uac19\uc740 \ud68c\uc2e0(\uc11c\uba74\uc778\ud130\ub137\ubc29\ubb38\uc0c1\ub2f43\ud300-574)\uc740 <strong>\ub4f1\ub85d\ud558\uc9c0 \uc54a\uc740 \uc0ac\uc5c5\uc790<\/strong>\uac00 \ud558\ub3c4\uae09\uc744 \ubc1b\uc544 \uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\uba74 \ubd80\uac00\uac00\uce58\uc138\uac00 \uacfc\uc138\ub418\uace0 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud574\uc57c \ud55c\ub2e4\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4. \uba74\uc81c\ub294 \uacf5\uc0ac\uc758 \uc131\uaca9\ub9cc\uc774 \uc544\ub2c8\ub77c \uacf5\uae09\ud558\ub294 \uc0ac\ub78c\uc758 \ub4f1\ub85d \uc5ec\ubd80\uae4c\uc9c0 \ubd05\ub2c8\ub2e4. \ub4f1\ub85d\uc774 \ucde8\uc18c\ub418\uac70\ub098 \uc601\uc5c5\uc815\uc9c0 \uc911\uc778 \uc0c1\ud0dc\uc5d0\uc11c \ubc1b\uc740 \uacf5\uc0ac\ub77c\uba74 \uba74\uc81c \ud310\ub2e8\ubd80\ud130 \ub2e4\uc2dc \ub530\uc838\uc57c \ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc124\uacc4\uc6a9\uc5ed\uacfc \uc18c\ubc29\uacf5\uc0ac\uac10\ub9ac\uc5c5\uc758 \uad6c\ubd84<\/h3>\n<p>\uad6d\ubbfc\uc8fc\ud0dd\uc758 \uc124\uacc4\uc6a9\uc5ed\ub3c4 \u300c\uac74\ucd95\uc0ac\ubc95\u300d\u00b7\u300c\uc804\ub825\uae30\uc220\uad00\ub9ac\ubc95\u300d\u00b7\u300c\uc18c\ubc29\uc2dc\uc124\uacf5\uc0ac\uc5c5\ubc95\u300d\u00b7\u300c\uae30\uc220\uc0ac\ubc95\u300d\u00b7\u300c\uc5d4\uc9c0\ub2c8\uc5b4\ub9c1\uc0b0\uc5c5 \uc9c4\ud765\ubc95\u300d\uc5d0 \ub530\ub77c \ub4f1\ub85d \ub610\ub294 \uc2e0\uace0\ud55c \uc790\uac00 \uacf5\uae09\ud558\uba74 \uba74\uc81c\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c3\ud638). \ub2e4\ub9cc \uac74\uc124\uc6a9\uc5ed \ucabd\uc5d0\uc11c\ub294 \u300c\uc18c\ubc29\uc2dc\uc124\uacf5\uc0ac\uc5c5\ubc95\u300d\uc5d0 \ub530\ub978 <strong>\uc18c\ubc29\uacf5\uc0ac\uac10\ub9ac\uc5c5<\/strong>\uc774 \uba74\uc81c\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c2\ud638 \ub2e8\uc11c).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uac70\ub798 \uc720\ud615(85\u33a1 \uc774\ud558 \uc138\ub300 \ud604\uc7a5 \uae30\uc900)<\/th>\n<th>\ubd80\uac00\uac00\uce58\uc138<\/th>\n<th>\ubc1c\uae09 \uc11c\ub958<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub4f1\ub85d \uc804\uae30\uacf5\uc0ac\uc5c5\uccb4\uac00 \uc6d0\uccad\uc73c\ub85c \uc804\uae30\uacf5\uc0ac \uacf5\uae09<\/td>\n<td>\uba74\uc81c<\/td>\n<td>\uacc4\uc0b0\uc11c<\/td>\n<td>\uc870\ud2b9\ub839 \u00a7106\u24632<\/td>\n<\/tr>\n<tr>\n<td>\ub4f1\ub85d \uc804\uae30\uacf5\uc0ac\uc5c5\uccb4\uac00 \ud558\ub3c4\uae09\u00b7\uc7ac\ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09<\/td>\n<td>\uba74\uc81c<\/td>\n<td>\uacc4\uc0b0\uc11c<\/td>\n<td>\uc81c\ub3c446015-10753 \u00b7 \uc11c\uba743\ud300-574<\/td>\n<\/tr>\n<tr>\n<td>\ub4f1\ub85d\ud558\uc9c0 \uc54a\uc740 \uc0ac\uc5c5\uc790\uac00 \ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09<\/td>\n<td>\uacfc\uc138<\/td>\n<td>\uc138\uae08\uacc4\uc0b0\uc11c<\/td>\n<td>\uc11c\uba743\ud300-574<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc7ac(\uc804\uc120\u00b7\ubc30\uc804\ubc18 \ub4f1)\ub9cc \ub0a9\ud488<\/td>\n<td>\uacfc\uc138<\/td>\n<td>\uc138\uae08\uacc4\uc0b0\uc11c<\/td>\n<td>\ubd80\uac0046015-936<\/td>\n<\/tr>\n<tr>\n<td>85\u33a1 \ucd08\uacfc \uc138\ub300\uc758 \uacf5\uc0ac<\/td>\n<td>\uacfc\uc138<\/td>\n<td>\uc138\uae08\uacc4\uc0b0\uc11c<\/td>\n<td>\uc81c\ub3c446015-10753<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uba74\uc81c \ubc94\uc704\ub294 \uacf5\uc0ac\ub300\uae08 \uc804\uc561\uc778\uac00<\/h2>\n<p>\uacf5\uc0ac \uacc4\uc57d\uc5d0 \ub530\ub978 \ub300\uae08 \uc804\uc561\uc785\ub2c8\ub2e4. \uc790\uc7ac\ube44\ub97c \uacc4\uc57d\uc5d0 \ub123\uc5b4 \uc2dc\uacf5\uae4c\uc9c0 \ud558\uba74 \uc790\uc7ac\ube44\ub3c4 \uba74\uc81c\ub418\uc9c0\ub9cc, \uc790\uc7ac\ub9cc \ub530\ub85c \ud314\uba74 \uacfc\uc138\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc790\uc7ac\ube44\ub97c \ud3ec\ud568\ud55c \ucd1d\uacf5\uc0ac\uae08\uc561\uc758 \uba74\uc81c<\/h3>\n<p>\uad6d\uc138\uccad\uc740 \uba74\uc81c\ub418\ub294 \uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed\uc758 \uacf5\uae09\uac00\uc561\uc744 \uadf8 \uac74\uc124\uacf5\uc0ac\uacc4\uc57d\uc5d0 \ub530\ub978 <strong>\ucd1d\uacf5\uc0ac\uae08\uc561(\uc790\uc7ac\ube44\u00b7\uc778\uac74\ube44\u00b7\uacbd\ube44\u00b7\uc774\uc724 \ub4f1)<\/strong>\uc73c\ub85c \ubcf8\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\ubd80\uac0046015-252, 1994. 2. 4.). \uad6c \uc870\uc138\uac10\uba74\uaddc\uc81c\ubc95 \uc2dc\uc808\uc758 \ud68c\uc2e0\uc774\uc9c0\ub9cc, \uacf5\uc0ac\uc5c5\uccb4\uac00 \uc790\uc7ac\ub97c \ubd80\ub2f4\ud574 \uc2dc\uacf5\ud558\uba74 \uc790\uc7ac \ubd80\ubd84\uc744 \ub5bc\uc5b4 \uacfc\uc138\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \ud310\ub2e8\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc790\uc7ac\ub9cc \ub0a9\ud488\ud558\ub294 \uacbd\uc6b0\uc758 \uacfc\uc138<\/h3>\n<p>\uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124 \ud604\uc7a5\uc5d0 \ub4e4\uc5b4\uac00\ub294 \uc790\uc7ac\ub77c\ub3c4 <strong>\uc7ac\ud654(\uc790\uc7ac)\ub97c \uacf5\uae09<\/strong>\ud558\uba74 \ubd80\uac00\uac00\uce58\uc138\uac00 \uacfc\uc138\ub429\ub2c8\ub2e4(\ubd80\uac0046015-936, 1994. 5. 9.). \uc774 \ud68c\uc2e0\uc740 \ucca0\uadfc\u00b7\ub808\ubbf8\ucf58 \ub0a9\ud488\uc744 \ub450\uace0 \ub098\uc654\uc2b5\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5\uccb4\uac00 \uc2dc\uacf5 \uc5c6\uc774 \ubc30\uc804\ubc18\uc774\ub098 \uc804\uc120\ub9cc \ud604\uc7a5\uc5d0 \ub118\uae30\uba74 \uadf8 \uac70\ub798\ub294 \uac74\uc124\uc6a9\uc5ed\uc774 \uc544\ub2c8\ub77c \uc7ac\ud654\uc758 \uacf5\uae09\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3>\ubd80\ub300\uc2dc\uc124\uc744 \ud568\uaed8 \uc2dc\uacf5\ud55c \uacbd\uc6b0<\/h3>\n<p>\uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uacfc \uadf8 \uc8fc\ud0dd\uc5d0 \ubd80\uc218\ub418\ub294 \ubd80\ub300\uc2dc\uc124\uc778 \uc8fc\ucc28\uc7a5\uc758 \uac74\uc124\uc6a9\uc5ed\uc744 <strong>\ud568\uaed8<\/strong> \uc81c\uacf5\ud558\uba74 \uba74\uc81c\uc785\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\uacfc-1529, 2010. 11. 17.). \uc9c8\uc758\ub294 \uc8fc\ucc28\uc7a5 \uacf5\uc0ac\ub9cc \ub530\ub85c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uc600\uc9c0\ub9cc \ud68c\uc2e0\uc740 \ud568\uaed8 \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \ub2f5\ud588\uc73c\ubbc0\ub85c, \ubd80\ub300\uc2dc\uc124 \uacf5\uc0ac\ub9cc \ub530\ub85c \ub3c4\uae09\ubc1b\uc740 \uacbd\uc6b0\uc5d0\ub294 \uc774 \ud68c\uc2e0\uc744 \uadfc\uac70\ub85c \uc0bc\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>85\u33a1 \ucd08\uacfc \uc138\ub300 \uacf5\uc0ac\ubd84\uc758 \uacfc\uc138<\/h3>\n<p>\uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8\ub97c \ucd08\uacfc\ud558\ub294 \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc740 \uacfc\uc138\ub418\uace0, \uacf5\uc0ac\uc5c5\uccb4\ub294 \uacf5\uae09\ubc1b\ub294 \uc790\ub85c\ubd80\ud130 \ubd80\uac00\uac00\uce58\uc138\ub97c \uac70\ub798\uc9d5\uc218\ud569\ub2c8\ub2e4(\ubd80\uac0046015-2433, 1998. 10. 29.). \ud55c \ud558\ub3c4\uae09 \uacc4\uc57d\uc774 \uc774\ud558 \uc138\ub300\uc640 \ucd08\uacfc \uc138\ub300\uc5d0 \uac78\uccd0 \uc788\uc73c\uba74 \uc774\ud558\ubd84\uc740 \uacc4\uc0b0\uc11c, \ucd08\uacfc\ubd84\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\ub85c \ubc1c\uae09\ud569\ub2c8\ub2e4(\uc81c\ub3c446015-10753). \uc774 \uae00\uc740 \uacc4\uc57d\uc5d0\uc11c \uaddc\ubaa8\ubcc4 \uae08\uc561\uc744 \ub098\ub220 \ub454 \uacbd\uc6b0\ub97c \uc804\uc81c\ub85c \ud588\uace0, \uae08\uc561\uc774 \ub098\ub258\uc5b4 \uc788\uc9c0 \uc54a\uc744 \ub54c\uc758 \ubc30\ubd84 \uae30\uc900\uc740 \ub2e4\ub8e8\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub9ac\ubaa8\ub378\ub9c1 \ud6c4 130\ud37c\uc13c\ud2b8 \uae30\uc900<\/h3>\n<p>\ub9ac\ubaa8\ub378\ub9c1 \uc6a9\uc5ed\ub3c4 \uba74\uc81c \ub300\uc0c1\uc774\uc9c0\ub9cc \ub9ac\ubaa8\ub378\ub9c1 <strong>\uc804<\/strong> \uc8fc\ud0dd \uaddc\ubaa8\uac00 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub9ac\ubaa8\ub378\ub9c1 \ud6c4 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8\ub97c \ub118\uc73c\uba74\uc11c \ub9ac\ubaa8\ub378\ub9c1 \uc804 \uaddc\ubaa8\uc758 <strong>100\ubd84\uc758 130<\/strong>\uc744 \ucd08\uacfc\ud558\uba74 \uc81c\uc678\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c5\ud56d). \uacf5\uae09\uc790\ub294 \uac74\uc124\uc6a9\uc5ed\uacfc \uac19\uc740 7\uac1c \ubc95\ub960\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc790\uc774\uace0, \uc124\uacc4\uc6a9\uc5ed\uc740 \uac74\ucd95\uc0ac\ubc95\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc790\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uba74\uc138 \uacf5\uc0ac\uc758 \ub9e4\uc785\uc138\uc561\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud558\ub098<\/h2>\n<p>\uba74\uc138 \uacf5\uc0ac\uc5d0 \ub4e4\uc5b4\uac04 \ub9e4\uc785\uc138\uc561\uc740 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\uace0 \uacf5\uc0ac\uc6d0\uac00\uac00 \ub429\ub2c8\ub2e4. \uacfc\uc138 \uacf5\uc0ac\uc640 \uba74\uc138 \uacf5\uc0ac\uc5d0 \ud568\uaed8 \uc4f0\uc5ec \uc5b4\ub290 \ucabd\uc778\uc9c0 \uad6c\ubd84\ud560 \uc218 \uc5c6\ub294 \ub9e4\uc785\uc138\uc561\uc740 \uadf8 \uacfc\uc138\uae30\uac04\uc758 \uacf5\uae09\uac00\uc561 \ube44\uc728\ub85c \ub098\ub215\ub2c8\ub2e4.<\/p>\n<h3>\uba74\uc138 \uacf5\uc0ac \uad00\ub828 \ub9e4\uc785\uc138\uc561\uc758 \ubd88\uacf5\uc81c<\/h3>\n<p>\uba74\uc138\uc0ac\uc5c5\ub4f1\uc5d0 \uad00\ub828\ub41c \ub9e4\uc785\uc138\uc561\uc740 \ub9e4\ucd9c\uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c39\uc870 \uc81c1\ud56d \uc81c7\ud638). \uad6d\uc138\uccad\uc740 \ud558\ub3c4\uae09\uc73c\ub85c \uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed\uc744 \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uba74\uc81c\ub418\uace0, \uadf8 \uac74\uc124\uc6a9\uc5ed\uacfc \uad00\ub828\ud574 \ubd80\ub2f4\ud55c \ub9e4\uc785\uc138\uc561\uc740 <strong>\uac74\uc124\uc6d0\uac00\ub85c \uacc4\uc0c1<\/strong>\ud55c\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\ubd80\uac0046015-4763, 1999. 12. 1.).<\/p>\n<h3>\uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc758 \uacf5\uae09\uac00\uc561 \ube44\uc728 \uc548\ubd84<\/h3>\n<p>\uacfc\uc138 \uacf5\uc0ac\uc640 \uba74\uc138 \uacf5\uc0ac\ub97c \ud568\uaed8 \ud558\ub294 \uc0ac\uc5c5\uc790\ub294 \ub9e4\uc785\uc138\uc561\uc744 \uc2e4\uc9c0\uadc0\uc18d\uc5d0 \ub530\ub77c \ub098\ub204\uace0, \uc2e4\uc9c0\uadc0\uc18d\uc744 \uad6c\ubd84\ud560 \uc218 \uc5c6\ub294 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\ub9cc \uc548\ubd84\ud569\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c40\uc870). \uae30\ubcf8 \uc0b0\uc2dd\uc740 <strong>\uacf5\ud1b5\ub9e4\uc785\uc138\uc561 \u00d7 \uba74\uc138\uacf5\uae09\uac00\uc561 \u00f7 \ucd1d\uacf5\uae09\uac00\uc561<\/strong>\uc785\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c81\uc870 \uc81c1\ud56d). \uc608\uc815\uc2e0\uace0 \ub54c\ub294 \uc608\uc815\uc2e0\uace0\uae30\uac04\uc758 \ube44\uc728\ub85c \uacc4\uc0b0\ud558\uace0 \ud655\uc815\uc2e0\uace0 \ub54c \uc815\uc0b0\ud569\ub2c8\ub2e4. \ud55c \uacfc\uc138\uae30\uac04\uc5d0 \uacfc\uc138\u00b7\uba74\uc138 \uc5b4\ub290 \ud55c\ucabd\uc758 \uacf5\uae09\uac00\uc561\uc774 \uc5c6\uc73c\uba74 \ub9e4\uc785\uac00\uc561 \ube44\uc728, \uc608\uc815\uacf5\uae09\uac00\uc561 \ube44\uc728, \uc608\uc815\uc0ac\uc6a9\uba74\uc801 \ube44\uc728 \uc21c\uc11c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c4\ud56d).<\/p>\n<h3>\uba74\uc138\uacf5\uae09\uac00\uc561 5\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc758 \uacf5\uc81c \uac04\uc8fc<\/h3>\n<p>\uadf8 \uacfc\uc138\uae30\uac04\uc758 \ucd1d\uacf5\uae09\uac00\uc561 \uc911 \uba74\uc138\uacf5\uae09\uac00\uc561\uc774 <strong>5\ud37c\uc13c\ud2b8 \ubbf8\ub9cc<\/strong>\uc774\uba74 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc744 \uc804\ubd80 \uacf5\uc81c\ub418\ub294 \ub9e4\uc785\uc138\uc561\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub2e4\ub9cc \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc774 <strong>5\ubc31\ub9cc \uc6d0 \uc774\uc0c1<\/strong>\uc774\uba74 \uc774 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc774 5\ub9cc \uc6d0 \ubbf8\ub9cc\uc778 \uacfc\uc138\uae30\uac04\ub3c4 \uc804\ubd80 \uacf5\uc81c\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c81\uc870 \uc81c2\ud56d \uc81c1\ud638\u00b7\uc81c2\ud638).<\/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\/10\/B.png\" alt=\"85\uc81c\uacf1\ubbf8\ud130 \uc774\ud558 \ub3d9 \uba74\uc138 \uacf5\uc0ac 6\uc5b5 \uc6d0\uacfc \ucd08\uacfc \ub3d9 \uacfc\uc138 \uacf5\uc0ac 4\uc5b5 \uc6d0\uc744 \ud568\uaed8 \ud55c \uc804\uae30\uacf5\uc0ac \ubc95\uc778\uc758 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561 1,000\ub9cc \uc6d0 \uc548\ubd84 \u2014 \uba74\uc138 \ube44\uc728 60\ud37c\uc13c\ud2b8\ub85c 600\ub9cc \uc6d0\uc740 \uacf5\uc81c\ub418\uc9c0 \uc54a\uace0 \uacf5\uc0ac\uc6d0\uac00\ub85c, 400\ub9cc \uc6d0\uc740 \uacf5\uc81c\" class=\"wp-image-6826\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc740 \uadf8 \uacfc\uc138\uae30\uac04\uc758 \uba74\uc138\uacf5\uae09\uac00\uc561 \ube44\uc728\ub9cc\ud07c \uacf5\uc81c\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h2>\uba74\uc138\u00b7\uacfc\uc138 \uc138\ub300\uac00 \uc11e\uc778 \ub2e8\uc9c0\uc758 \ud55c \uacfc\uc138\uae30\uac04 \uacc4\uc0b0<\/h2>\n<p>\uc544\ub798\ub294 \uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc774 \ud55c \uacfc\uc138\uae30\uac04\uc5d0 85\u33a1 \uc774\ud558 \ub3d9\uc758 \uc804\uae30\uacf5\uc0ac 6\uc5b5 \uc6d0(\uba74\uc138)\uacfc 85\u33a1 \ucd08\uacfc \ub3d9\uc758 \uc804\uae30\uacf5\uc0ac 4\uc5b5 \uc6d0(\uacfc\uc138)\uc744 \ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09\ud588\ub2e4\uace0 \uac00\uc815\ud55c \uacc4\uc0b0\uc785\ub2c8\ub2e4. \ub3d9\ubcc4\ub85c \uadc0\uc18d\uc774 \ubd84\uba85\ud55c \uc790\uc7ac \ub9e4\uc785\uc138\uc561\uc740 \uba74\uc138 \ub3d9 3,000\ub9cc \uc6d0, \uacfc\uc138 \ub3d9 2,000\ub9cc \uc6d0\uc774\uace0, \uc7a5\ube44 \uc784\ucc28\ub8cc\ucc98\ub7fc \ub450 \uacf5\uc0ac\uc5d0 \ud568\uaed8 \uc4f4 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc740 1,000\ub9cc \uc6d0\uc73c\ub85c \ub450\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc2e4\uc9c0\uadc0\uc18d \ub9e4\uc785\uc138\uc561\uc758 \ucc98\ub9ac<\/h3>\n<p>\uba74\uc138 \ub3d9 \uc790\uc7ac \ub9e4\uc785\uc138\uc561 3,000\ub9cc \uc6d0\uc740 \uacf5\uc81c\ub418\uc9c0 \uc54a\uace0 \uacf5\uc0ac\uc6d0\uac00\uac00 \ub429\ub2c8\ub2e4. \uacfc\uc138 \ub3d9 \uc790\uc7ac \ub9e4\uc785\uc138\uc561 2,000\ub9cc \uc6d0\uc740 \uc804\uc561 \uacf5\uc81c\ub429\ub2c8\ub2e4. \uacfc\uc138 \ub3d9 \uacf5\uc0ac\uc5d0\uc11c \ubc1b\ub294 \ub9e4\ucd9c\uc138\uc561\uc740 4\uc5b5 \uc6d0\uc758 10\ud37c\uc13c\ud2b8\uc778 4,000\ub9cc \uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uacf5\ud1b5\ub9e4\uc785\uc138\uc561 1,000\ub9cc \uc6d0\uc758 \uc548\ubd84<\/h3>\n<p>\uba74\uc138\uacf5\uae09\uac00\uc561 \ube44\uc728\uc740 6\uc5b5 \uc6d0 \u00f7 10\uc5b5 \uc6d0 = 60\ud37c\uc13c\ud2b8\uc785\ub2c8\ub2e4. \uacf5\ud1b5\ub9e4\uc785\uc138\uc561 1,000\ub9cc \uc6d0 \uc911 <strong>600\ub9cc \uc6d0<\/strong>\uc740 \uba74\uc138 \uacf5\uc0ac \uad00\ub828\ubd84\uc774\ub77c \uacf5\uc81c\ub418\uc9c0 \uc54a\uace0, 400\ub9cc \uc6d0\uc774 \uacf5\uc81c\ub429\ub2c8\ub2e4. \uc774 \uacfc\uc138\uae30\uac04\uc758 \ub0a9\ubd80\uc138\uc561\uc740 \ub9e4\ucd9c\uc138\uc561 4,000\ub9cc \uc6d0\uc5d0\uc11c \uacf5\uc81c \ub9e4\uc785\uc138\uc561 2,400\ub9cc \uc6d0(2,000\ub9cc \uc6d0 + 400\ub9cc \uc6d0)\uc744 \ube80 <strong>1,600\ub9cc \uc6d0<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9(\uac00\uc815)<\/th>\n<th>\uae08\uc561<\/th>\n<th>\ucc98\ub9ac<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>85\u33a1 \ucd08\uacfc \ub3d9 \uacf5\uc0ac \ub9e4\ucd9c\uc138\uc561(4\uc5b5 \uc6d0 \u00d7 10%)<\/td>\n<td>4,000\ub9cc \uc6d0<\/td>\n<td>\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\u00b7\ub0a9\ubd80<\/td>\n<\/tr>\n<tr>\n<td>\uba74\uc138 \ub3d9 \uc790\uc7ac \ub9e4\uc785\uc138\uc561<\/td>\n<td>3,000\ub9cc \uc6d0<\/td>\n<td>\ubd88\uacf5\uc81c \u2014 \uacf5\uc0ac\uc6d0\uac00<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138 \ub3d9 \uc790\uc7ac \ub9e4\uc785\uc138\uc561<\/td>\n<td>2,000\ub9cc \uc6d0<\/td>\n<td>\uacf5\uc81c<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\ud1b5\ub9e4\uc785\uc138\uc561 1,000\ub9cc \uc6d0 \uc911 \uba74\uc138\ubd84(60%)<\/td>\n<td>600\ub9cc \uc6d0<\/td>\n<td>\ubd88\uacf5\uc81c \u2014 \uacf5\uc0ac\uc6d0\uac00<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\ud1b5\ub9e4\uc785\uc138\uc561 1,000\ub9cc \uc6d0 \uc911 \uacfc\uc138\ubd84(40%)<\/td>\n<td>400\ub9cc \uc6d0<\/td>\n<td>\uacf5\uc81c<\/td>\n<\/tr>\n<tr>\n<td>\ub0a9\ubd80\uc138\uc561<\/td>\n<td><strong>1,600\ub9cc \uc6d0<\/strong><\/td>\n<td>4,000\ub9cc \uc6d0 \u2212 2,400\ub9cc \uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uba74\uc138 \ube44\uc728\uc774 4\ud37c\uc13c\ud2b8\uc778 \uacfc\uc138\uae30\uac04<\/h3>\n<p>\ucd1d\uacf5\uae09\uac00\uc561 10\uc5b5 \uc6d0 \uc911 \uba74\uc138 \uacf5\uc0ac\uac00 4,000\ub9cc \uc6d0(4\ud37c\uc13c\ud2b8)\ubfd0\uc778 \uacfc\uc138\uae30\uac04\uc744 \ub530\ub85c \ubcf4\uba74, \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc774 300\ub9cc \uc6d0\uc77c \ub54c\ub294 5\ud37c\uc13c\ud2b8 \ubbf8\ub9cc \ud2b9\ub840\ub85c <strong>\uc804\uc561 \uacf5\uc81c<\/strong>\ub429\ub2c8\ub2e4. \uac19\uc740 \ube44\uc728\uc774\ub77c\ub3c4 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc774 600\ub9cc \uc6d0\uc774\uba74 5\ubc31\ub9cc \uc6d0 \uc774\uc0c1\uc774\ub77c \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uace0, 600\ub9cc \uc6d0 \u00d7 4\ud37c\uc13c\ud2b8 = 24\ub9cc \uc6d0\uc774 \uacf5\uc81c\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uc9c0 \uc54a\uc73c\uba74 \uac00\uc0b0\uc138\ub294 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p>\ubc95\uc778\uc774 \uba74\uc138 \uacf5\uc0ac\uc758 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\uc2dc\uae30\uc5d0 \ubc1c\uae09\ud558\uc9c0 \uc54a\uc73c\uba74 \uacf5\uae09\uac00\uc561\uc758 2\ud37c\uc13c\ud2b8\uc785\ub2c8\ub2e4. \uc804\uc790\uacc4\uc0b0\uc11c \ub300\uc2e0 \uc885\uc774 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud588\uac70\ub098, \ub2a6\uc5c8\uc5b4\ub3c4 \uacf5\uae09\uc2dc\uae30\uac00 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0\uc758 \ub2e4\uc74c \ub2ec 25\uc77c\uae4c\uc9c0 \ubc1c\uae09\ud558\uba74 1\ud37c\uc13c\ud2b8\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ubc95\uc778\uc758 \uc804\uc790\uacc4\uc0b0\uc11c \ubc1c\uae09 \uc758\ubb34<\/h3>\n<p>\ubc95\uc778\uc774 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\uba74 \uacc4\uc0b0\uc11c\ub97c \uc791\uc131\ud574 \uacf5\uae09\ubc1b\ub294 \uc790\uc5d0\uac8c \ubc1c\uae09\ud574\uc57c \ud558\uace0, \uc774 \uacc4\uc0b0\uc11c\ub294 <strong>\uc804\uc790\uacc4\uc0b0\uc11c<\/strong>\ub85c \ubc1c\uae09\ud574\uc57c \ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c121\uc870 \uc81c1\ud56d).<\/p>\n<h3>\uacc4\uc0b0\uc11c \ubbf8\ubc1c\uae09 \uac00\uc0b0\uc138 2\ud37c\uc13c\ud2b8<\/h3>\n<p>\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\uc2dc\uae30\uc5d0 \ubc1c\uae09\ud558\uc9c0 \uc54a\uc73c\uba74 <strong>\uacf5\uae09\uac00\uc561\uc758 100\ubd84\uc758 2<\/strong>\ub97c \uac00\uc0b0\uc138\ub85c \ud574\ub2f9 \uc0ac\uc5c5\uc5f0\ub3c4 \ubc95\uc778\uc138\uc561\uc5d0 \ub354\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c75\uc870\uc7588 \uc81c1\ud56d \uc81c4\ud638 \uac00\ubaa9). \uc804\uc790\uacc4\uc0b0\uc11c\uac00 \uc544\ub2cc \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \uacbd\uc6b0\uc640, \ubc1c\uae09\uc2dc\uae30\uac00 \uc9c0\ub09c \ub4a4 \uacf5\uae09\uc2dc\uae30\uac00 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0\uc758 \ub2e4\uc74c \ub2ec 25\uc77c\uae4c\uc9c0 \ubc1c\uae09\ud55c \uacbd\uc6b0\ub294 100\ubd84\uc758 1\uc785\ub2c8\ub2e4(\uac19\uc740 \ud638 \uad04\ud638). \ubc1c\uae09\ud55c \uacc4\uc0b0\uc11c\uc758 \uae30\uc7ac \uc0ac\ud56d\uc774 \ube60\uc9c0\uac70\ub098 \uc0ac\uc2e4\uacfc \ub2e4\ub974\uba74 100\ubd84\uc758 1\uc774\uace0(\uac19\uc740 \ud56d \uc81c2\ud638), \uc774 \uac00\uc0b0\uc138\ub4e4\uc740 \ubc95\uc778\uc138 \uc0b0\ucd9c\uc138\uc561\uc774 \uc5c6\uc5b4\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c3\ud56d).<\/p>\n<h3>\uba74\uc138 \uacf5\uc0ac\uc5d0 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc798\ubabb \ubc1c\uae09\ud55c \uacbd\uc6b0\uc758 \uc815\uc815<\/h3>\n<p>\uba74\uc138 \uacf5\uc0ac\uc5d0 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc798\ubabb \ubc1c\uae09\ud588\ub2e4\uba74 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uace0 \uacc4\uc0b0\uc11c\ub97c \ucd94\uac00\ub85c \ubc1c\uae09\ud574 \ubc14\ub85c\uc7a1\ub294 \ucabd\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \uba74\uc138 \uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\uace0 \ucc29\uc624\ub85c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \uacbd\uc6b0, \uacfc\uc138\ud45c\uc900\uacfc \uc138\uc561\uc744 \uacbd\uc815\ud574 \ud1b5\uc9c0\ud558\uae30 \uc804\uae4c\uc9c0 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uace0 \ucd94\uac00\ub85c \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud560 \uc218 \uc788\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\ubd80\uac0046015-1592, 2000. 7. 5., \uad6c \ubd80\uac00\uac00\uce58\uc138\ubc95 \ub2f9\uc2dc \ud68c\uc2e0). \ubc95\uc778\uc138\ubc95 \uc81c121\uc870 \uc81c6\ud56d\uc740 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub530\ub77c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \ubd84\uc744 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \uac83\uc73c\ub85c \ubcf4\uc9c0\ub9cc, <strong>\uba74\uc138 \uacf5\uc0ac\uc5d0 \ucc29\uc624\ub85c \ubc1c\uae09\ud55c \uc138\uae08\uacc4\uc0b0\uc11c\uc5d0\ub3c4 \uc774 \uac04\uc8fc\uac00 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\ub294\uc9c0<\/strong>\ub97c \uc9c1\uc811 \ud310\ub2e8\ud55c \uad6d\uc138\uccad \ud574\uc11d\uc740 \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \uc774 \uae00\uc740 \uacc4\uc0b0\uc11c \ubbf8\ubc1c\uae09 \uac00\uc0b0\uc138\uac00 \ubd99\uc9c0 \uc54a\ub294\ub2e4\uace0 \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ubbf8 \ubc1b\uc740 \ubd80\uac00\uac00\uce58\uc138\uc640 \uc6d0\uccad\uc774 \uacf5\uc81c\ubc1b\uc740 \ub9e4\uc785\uc138\uc561\uc744 \uc815\ub9ac\ud558\ub294 \ubc29\ubc95\uc740 \uc774 \uae00\uc5d0\uc11c \ub2e4\ub8e8\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uba74\uc138\uacf5\uae09\uc99d\uba85\uc11c \ucca8\ubd80<\/h3>\n<p>\uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc6a9\uc5ed \uba74\uc81c\ub97c \uc801\uc6a9\ubc1b\ub294 \uacf5\uae09\ubd84\uc774 \uc788\uc73c\uba74, \ubd80\uac00\uac00\uce58\uc138 \uc608\uc815\uc2e0\uace0\u00b7\ud655\uc815\uc2e0\uace0\ub97c \ud560 \ub54c \uc2e0\uace0\uc11c\uc5d0 \uc7ac\uc815\uacbd\uc81c\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 <strong>\uba74\uc138\uacf5\uae09\uc99d\uba85\uc11c<\/strong>\ub97c \ucca8\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c12\ud56d \uc81c3\ud638). \uacfc\uc138 \uacf5\uc0ac\uc640 \uba74\uc138 \uacf5\uc0ac\ub97c \ud568\uaed8 \ud558\ub294 \uacf5\uc0ac\uc5c5\uccb4\ub77c\uba74 \uc2e0\uace0 \ub54c\ub9c8\ub2e4 \uc774 \uc11c\ub958\ub97c \ucc59\uaca8\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0c1\ud669(85\u33a1 \uc774\ud558 \uc138\ub300 \uc804\uae30\uacf5\uc0ac \uacf5\uae09\uac00\uc561 1\uc5b5 \uc6d0)<\/th>\n<th>\uc801\uc6a9 \ube44\uc728<\/th>\n<th>\uac00\uc0b0\uc138<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubc1c\uae09\uc2dc\uae30\uc5d0 \uc804\uc790\uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<td>\u2014<\/td>\n<td>0\uc6d0<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a7121\u2460<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0 \ub2e4\uc74c \ub2ec 25\uc77c\uae4c\uc9c0 \ub2a6\uac8c \ubc1c\uae09<\/td>\n<td>\uacf5\uae09\uac00\uc561 \u00d7 100\ubd84\uc758 1<\/td>\n<td>100\ub9cc \uc6d0<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a775\uc7588\u24604 \uad04\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uc804\uc790\uacc4\uc0b0\uc11c\uac00 \uc544\ub2cc \uc885\uc774 \uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<td>\uacf5\uae09\uac00\uc561 \u00d7 100\ubd84\uc758 1<\/td>\n<td>100\ub9cc \uc6d0<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a775\uc7588\u24604 \uad04\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uacc4\uc0b0\uc11c \ubbf8\ubc1c\uae09<\/td>\n<td>\uacf5\uae09\uac00\uc561 \u00d7 100\ubd84\uc758 2<\/td>\n<td><strong>200\ub9cc \uc6d0<\/strong><\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a775\uc7588\u24604\uac00<\/td>\n<\/tr>\n<tr>\n<td>\uba74\uc138 \uacf5\uc0ac\uc5d0 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc798\ubabb \ubc1c\uae09<\/td>\n<td>\uacbd\uc815 \ud1b5\uc9c0 \uc804\uae4c\uc9c0 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\u00b7\uacc4\uc0b0\uc11c \ucd94\uac00 \ubc1c\uae09<\/td>\n<td>\uac04\uc8fc \uc801\uc6a9 \uc5ec\ubd80\uc758 \ud574\uc11d \ubbf8\ud655\uc778<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \u00a7121\u2465 \u00b7 \ubd80\uac0046015-1592<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d<\/strong> \u2014 \uba74\uc81c\ub418\ub294 \uad6d\ubbfc\uc8fc\ud0dd\uacfc \uadf8 \uac74\uc124\uc6a9\uc5ed<\/summary>\n<p>\u2463 \ubc95 \uc81c106\uc870\uc81c1\ud56d\uc81c4\ud638\uc5d0\uc11c &#8220;\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uad6d\ubbfc\uc8fc\ud0dd \ubc0f \uadf8 \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed&#8221;\uc774\ub780 \ub2e4\uc74c \uac01 \ud638\uc758 \uac83\uc744 \ub9d0\ud55c\ub2e4.<br \/>1. \u300c\uc8fc\ud0dd\ubc95\u300d \uc81c2\uc870\uc81c1\ud638\uc5d0 \ub530\ub978 \uc8fc\ud0dd\uc73c\ub85c\uc11c \uadf8 \uaddc\ubaa8\uac00 \uac19\uc740 \uc870 \uc81c6\ud638\uc5d0 \ub530\ub978 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8(\uc7ac\uc815\uacbd\uc81c\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \ub2e4\uac00\uad6c\uc8fc\ud0dd\uc758 \uacbd\uc6b0\uc5d0\ub294 \uac00\uad6c\ub2f9 \uc804\uc6a9\uba74\uc801\uc744 \uae30\uc900\uc73c\ub85c \ud55c \uba74\uc801\uc744 \ub9d0\ud55c\ub2e4) \uc774\ud558\uc778 \uc8fc\ud0dd<br \/>2. \uc81c1\ud638\uc758 \uaddc\uc815\uc5d0 \uc758\ud55c \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc73c\ub85c\uc11c \u300c\uac74\uc124\uc0b0\uc5c5\uae30\ubcf8\ubc95\u300d\u318d\u300c\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95\u300d\u318d\u300c\uc18c\ubc29\uc2dc\uc124\uacf5\uc0ac\uc5c5\ubc95\u300d\u318d\u300c\uc815\ubcf4\ud1b5\uc2e0\uacf5\uc0ac\uc5c5\ubc95\u300d\u318d\u300c\uc8fc\ud0dd\ubc95\u300d\u318d\u300c\ud558\uc218\ub3c4\ubc95\u300d \ubc0f \u300c\uac00\ucd95\ubd84\ub1e8\uc758 \uad00\ub9ac \ubc0f \uc774\uc6a9\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \uc758\ud558\uc5ec \ub4f1\ub85d\uc744 \ud55c \uc790\uac00 \uacf5\uae09\ud558\ub294 \uac83. \ub2e4\ub9cc, \u300c\uc18c\ubc29\uc2dc\uc124\uacf5\uc0ac\uc5c5\ubc95\u300d\uc5d0 \ub530\ub978 \uc18c\ubc29\uacf5\uc0ac\uac10\ub9ac\uc5c5\uc740 \uc81c\uc678\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uc2e4\ubb34 \ud3ec\uc778\ud2b8 \u2014 \ud558\ub3c4\uae09 \uacc4\uc57d\uc11c\uc5d0 \uc804\uc6a9\uba74\uc801\ud45c\ub97c \ubd99\uc785\ub2c8\ub2e4.<\/strong><\/p>\n<p>\ud638\uc548\uc774 \uc8fc\ud0dd \ud604\uc7a5\uc744 \ub9e1\uc740 \uacf5\uc0ac\uc5c5\uccb4\uc5d0 \uad8c\ud558\ub294 \uc810\uac80 \uc21c\uc11c\ub294 \uc544\ub798\uc640 \uac19\uc2b5\ub2c8\ub2e4. \uba74\uc81c\ub294 \uacf5\uc0ac\uc5c5\uccb4\uac00 \uc2e0\uccad\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc694\uac74\uc774 \ub9de\uc73c\uba74 \uc801\uc6a9\ub418\ubbc0\ub85c, \uc694\uac74\uc744 \ud655\uc778\ud560 \uc790\ub8cc\ub97c \uacc4\uc57d \ub2e8\uacc4\uc5d0\uc11c \ubc1b\uc544 \ub450\ub294 \ud3b8\uc774 \ub098\uc911\uc5d0 \ubc1c\uae09 \uc11c\ub958\ub97c \uace0\uce58\ub294 \uac83\ubcf4\ub2e4 \uc27d\uc2b5\ub2c8\ub2e4.<\/p>\n<ol>\n<li><strong>\ub3d9\u00b7\ud0c0\uc785\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\ud45c\ub97c \uc6d0\uccad\uc5d0\uc11c \ubc1b\uc2b5\ub2c8\ub2e4.<\/strong> \uacf5\uae09\uba74\uc801\uc774 \uc544\ub2c8\ub77c \uc804\uc6a9\uba74\uc801\uc774 \uae30\uc900\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\uacc4\uc57d \uae08\uc561\uc744 85\u33a1 \uc774\ud558 \uc138\ub300\ubd84\uacfc \ucd08\uacfc \uc138\ub300\ubd84\uc73c\ub85c \ub098\ub220 \uc801\uc2b5\ub2c8\ub2e4.<\/strong> \uc774\ud558\ubd84\uc740 \uacc4\uc0b0\uc11c, \ucd08\uacfc\ubd84\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uc774 \uacc4\uc57d \uae30\uac04 \ub0b4\ub0b4 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/strong> \ubbf8\ub4f1\ub85d \uc0c1\ud0dc\uc758 \ud558\ub3c4\uae09 \uacf5\uae09\uc740 \uacfc\uc138\uc785\ub2c8\ub2e4.<\/li>\n<li><strong>\ud604\uc7a5\ubcc4\ub85c \ub9e4\uc785\uc138\uc561\uc758 \uadc0\uc18d\uc744 \ud45c\uc2dc\ud569\ub2c8\ub2e4.<\/strong> \uacfc\uc138 \uacf5\uc0ac\uc5d0 \uadc0\uc18d\ub418\ub294 \ub9e4\uc785\uc138\uc561\uae4c\uc9c0 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc73c\ub85c \ub450\uba74 \ub418\ub808 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\ub294 \uae08\uc561\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/li>\n<\/ol>\n<\/div>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\ud574\ub2f9 \uc870\uac74<\/th>\n<th>\uc9c0\uae08 \ud574\uc57c \ud560 \uc77c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uad00\ud589 \uc138\uae08\uacc4\uc0b0\uc11c\ud615<\/td>\n<td>85\u33a1 \uc774\ud558 \uc138\ub300 \uacf5\uc0ac\uc5d0\ub3c4 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud574 \uc634<\/td>\n<td>\ud604\uc7a5\ubcc4 \uc804\uc6a9\uba74\uc801 \ud655\uc778 \ud6c4 \uba74\uc138\ubd84 \ubc1c\uae09 \uc11c\ub958 \uc815\ub9ac<\/td>\n<\/tr>\n<tr>\n<td>\ud63c\ud569 \ub2e8\uc9c0\ud615<\/td>\n<td>\ud55c \uacc4\uc57d\uc774 85\u33a1 \uc774\ud558\u00b7\ucd08\uacfc \uc138\ub300\uc5d0 \uac78\uce68<\/td>\n<td>\uaddc\ubaa8\ubcc4 \uacc4\uc57d \uae08\uc561 \ubd84\ub9ac, \uacf5\ud1b5\ub9e4\uc785\uc138\uc561 \uc548\ubd84 \uc900\ube44<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc7ac \ub0a9\ud488 \ubcd1\ud589\ud615<\/td>\n<td>\uc2dc\uacf5 \uc5c6\uc774 \uc790\uc7ac\ub9cc \ub118\uae30\ub294 \uac70\ub798\uac00 \uc11e\uc784<\/td>\n<td>\uc790\uc7ac \uacf5\uae09\ubd84\uc740 \uacfc\uc138\ub85c \ub530\ub85c \ubc1c\uae09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uba74\uc81c \uc694\uac74\uc758 \ud55c \ucd95\uc740 \uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uc785\ub2c8\ub2e4. \uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc2e0\uace0 \uc77c\uc815\uc740 <a href=\"\/insights\/jeongi-gongsaeop-deungnok-gijun-singo\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d 3\ub144\uc9f8, \uc2e0\uace0\ub97c \ub193\uce58\uba74 \ub4f1\ub85d\ucde8\uc18c\u00b7\uc601\uc5c5\uc815\uc9c0 \ub300\uc0c1\uc785\ub2c8\ub2e4<\/a>\uc5d0\uc11c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uacfc\uc138 \uacf5\uc0ac\uc758 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc804\uc790\ub85c \ubc1c\uae09\ud560 \ub54c \ubc1b\uc744 \uc218 \uc788\ub294 \uacf5\uc81c\ub294 <a href=\"\/insights\/jeonja-segeumgyesanseo-balgeup-segaekgongje\/\">\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ub2e4 \ubc1c\uae09\ud588\ub294\ub370 \uc138\uc561\uacf5\uc81c\uac00 \uc5c6\ub294 \uc774\uc720<\/a>\uc5d0\uc11c \ubcf4\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uc138\ub300 \uaddc\ubaa8\uc640 \ub4f1\ub85d \uc5ec\ubd80\uac00 \uae30\uc900\uc785\ub2c8\ub2e4<\/h2>\n<p><strong>\uc138\ub300\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uacfc \uacf5\uc0ac\uc5c5 \ub4f1\ub85d \uc5ec\ubd80\uac00 \ubaa8\ub4e0 \ud310\ub2e8\uc758 \ucd9c\ubc1c\uc810\uc785\ub2c8\ub2e4.<\/strong> \ub4f1\ub85d\ud55c \uacf5\uc0ac\uc5c5\uccb4\uac00 85\u33a1 \uc774\ud558 \uc138\ub300\uc758 \uacf5\uc0ac\ub97c \uc2dc\uacf5\uae4c\uc9c0 \ub9e1\uc73c\uba74 \ud558\ub3c4\uae09\uc774\ub77c\ub3c4 \uba74\uc81c\u00b7\uacc4\uc0b0\uc11c\uc774\uace0, 85\u33a1\ub97c \ub118\ub294 \uc138\ub300\uc758 \uacf5\uc0ac\uc640 \uc790\uc7ac\ub9cc \ub118\uae30\ub294 \uac70\ub798\ub294 \uacfc\uc138\u00b7\uc138\uae08\uacc4\uc0b0\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>85\u33a1 \uc774\ud558 \uc138\ub300\uc758 \uc8fc\ud0dd \uacf5\uc0ac\ub97c \ud558\ub3c4\uae09\uc73c\ub85c \ubc1b\ub294 \ub4f1\ub85d \uacf5\uc0ac\uc5c5\uccb4\ub77c\uba74, \uc138\uae08\uacc4\uc0b0\uc11c\uac00 \uc544\ub2c8\ub77c \uc804\uc790\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uac83\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. \ud55c \uacc4\uc57d\uc774 85\u33a1 \uc774\ud558\u00b7\ucd08\uacfc \uc138\ub300\uc5d0 \uac78\uccd0 \uc788\ub2e4\uba74 \uacc4\uc57d \uae08\uc561\uc744 \uaddc\ubaa8\ubcc4\ub85c \ub098\ub204\uace0, \ub450 \uacf5\uc0ac\uc5d0 \ud568\uaed8 \uc4f4 \ub9e4\uc785\uc138\uc561\uc740 \uadf8 \uacfc\uc138\uae30\uac04\uc758 \uba74\uc138\uacf5\uae09\uac00\uc561 \ube44\uc728\ub85c \uc548\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ubbf8 \uba74\uc138 \uacf5\uc0ac\uc5d0 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud574 \uc654\ub2e4\uba74, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uacc4\uc0b0\uc11c\ub85c \ubc14\ub85c\uc7a1\uc744\uc9c0\uc640 \ubc1b\uc740 \ubd80\uac00\uac00\uce58\uc138\u00b7\uc6d0\uccad\uc758 \ub9e4\uc785\uc138\uc561 \uacf5\uc81c\ub97c \uc5b4\ub5bb\uac8c \uc815\ub9ac\ud560\uc9c0\uac00 \ub0a8\uc73c\ubbc0\ub85c \ud574\ub2f9 \ud604\uc7a5\ubd80\ud130 \ub530\ub85c \uc810\uac80\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc8fc\ud0dd \ud604\uc7a5\uc758 \uba74\uc138\u00b7\uacfc\uc138 \uad6c\ubd84\uc774\ub098 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561 \uc548\ubd84 \uc815\ub9ac\uac00 \ud544\uc694\ud558\uc2dc\uba74 1:1 \uc0c1\ub2f4\uc744 \uc2e0\uccad\ud574 \uc8fc\uc2ed\uc2dc\uc624.<\/strong> \uc138\ubb34\ubc95\uc778 \ud638\uc548\uc774 \ud604\uc7a5\ubcc4 \uc804\uc6a9\uba74\uc801\uacfc \uacc4\uc57d \uad6c\uc870\ub97c \uae30\uc900\uc73c\ub85c \ubc1c\uae09 \uc11c\ub958\uc640 \uc2e0\uace0 \ubc29\uc2dd\uc744 \ud568\uaed8 \uc810\uac80\ud574 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\ubbfc\uac04 \uc2dc\ud589\uc0ac\uac00 \ubd84\uc591\ud558\ub294 \uc544\ud30c\ud2b8 \uacf5\uc0ac\ub3c4 \ubd80\uac00\uac00\uce58\uc138\uac00 \uba74\uc81c\ub418\ub098\uc694?<\/summary>\n<p>\uc138\ub300\ubcc4 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc774 85\u33a1 \uc774\ud558\uba74 \uba74\uc81c \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c106\uc870 \uc81c4\ud56d \uc81c1\ud638\ub294 \uc8fc\ud0dd\ubc95 \uc81c2\uc870 \uc81c1\ud638\uc758 \uc8fc\ud0dd\uc73c\ub85c\uc11c \uac19\uc740 \uc870 \uc81c6\ud638\uc758 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558\uc778 \uc8fc\ud0dd\uc744 \uae30\uc900\uc73c\ub85c \uc0bc\uc73c\ubbc0\ub85c, \ub204\uac00 \uc9d3\ub294\uc9c0\uac00 \uc544\ub2c8\ub77c \uaddc\ubaa8\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud558\ub3c4\uae09\uc73c\ub85c \ubc1b\uc740 \uc804\uae30\uacf5\uc0ac\ub3c4 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub098\uc694?<\/summary>\n<p>\uc804\uae30\uacf5\uc0ac\uc5c5\ubc95\uc5d0 \ub530\ub77c \ub4f1\ub85d\ud55c \uc0ac\uc5c5\uc790\ub77c\uba74 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \ub4f1\ub85d\ud55c \uc790\uac00 \uad6d\ubbfc\uc8fc\ud0dd\uaddc\ubaa8 \uc774\ud558\uc758 \uc8fc\ud0dd\uac74\uc124\uc6a9\uc5ed\uc744 \uc81c\uacf5\ud558\uba74 \ud558\ub3c4\uae09 \uacc4\uc57d\uc5d0 \uad00\uacc4\uc5c6\uc774 \uba74\uc81c\ub418\uace0 \uacc4\uc0b0\uc11c\ub97c \uad50\ubd80\ud55c\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc81c\ub3c446015-10753).<\/p>\n<\/details>\n<details>\n<summary>85\u33a1 \uae30\uc900\uc740 \uacf5\uae09\uba74\uc801\uc778\uac00\uc694, \uc804\uc6a9\uba74\uc801\uc778\uac00\uc694?<\/summary>\n<p>\uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc785\ub2c8\ub2e4. \uacf5\ub3d9\uc8fc\ud0dd\uc740 \uc678\ubcbd\uc758 \ub0b4\ubd80\uc120\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud558\uace0 \ubcf5\ub3c4\u00b7\uacc4\ub2e8\u00b7\ud604\uad00\uacfc \uc9c0\ud558\uce35\u00b7\uad00\ub9ac\uc0ac\ubb34\uc18c \ub4f1 \uacf5\uc6a9\uba74\uc801\uc740 \uc81c\uc678\ud569\ub2c8\ub2e4(\uc8fc\ud0dd\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c2\uc870 \uc81c2\ud638). \uc218\ub3c4\uad8c\uc744 \uc81c\uc678\ud55c \ub3c4\uc2dc\uc9c0\uc5ed\uc774 \uc544\ub2cc \uc74d\u00b7\uba74 \uc9c0\uc5ed\uc740 \uae30\uc900\uc774 100\u33a1\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud604\uc7a5\uc5d0 \uc804\uc120\uacfc \ubc30\uc804\ubc18\ub9cc \ub0a9\ud488\ud574\ub3c4 \uba74\uc81c\ub418\ub098\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uad6d\ubbfc\uc8fc\ud0dd \uac74\uc124\uc5d0 \uc4f0\uc774\ub294 \uc790\uc7ac\ub77c\ub3c4 \uc7ac\ud654\ub9cc \uacf5\uae09\ud558\uba74 \ubd80\uac00\uac00\uce58\uc138\uac00 \uacfc\uc138\ub429\ub2c8\ub2e4(\ubd80\uac0046015-936). \uc2dc\uacf5\uae4c\uc9c0 \ub9e1\uc544 \uacc4\uc57d \ub300\uae08\uc5d0 \uc790\uc7ac\ube44\uac00 \ub4e4\uc5b4\uac00\uba74 \ucd1d\uacf5\uc0ac\uae08\uc561 \uc804\uccb4\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4(\ubd80\uac0046015-252).<\/p>\n<\/details>\n<details>\n<summary>\uba74\uc138 \uacf5\uc0ac\uac00 \uc11e\uc774\uba74 \ub9e4\uc785\uc138\uc561\uc740 \uc5bc\ub9c8\ub098 \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud558\ub098\uc694?<\/summary>\n<p>\uba74\uc138 \uacf5\uc0ac\uc5d0 \uadc0\uc18d\ub418\ub294 \ub9e4\uc785\uc138\uc561\uc740 \uc804\ubd80, \uadc0\uc18d\uc744 \uad6c\ubd84\ud560 \uc218 \uc5c6\ub294 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc740 \uba74\uc138\uacf5\uae09\uac00\uc561 \ube44\uc728\ub9cc\ud07c \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uba74\uc138\uacf5\uae09\uac00\uc561\uc774 5\ud37c\uc13c\ud2b8 \ubbf8\ub9cc\uc774\uba74 \uacf5\ud1b5\ub9e4\uc785\uc138\uc561 \uc804\ubd80\uac00 \uacf5\uc81c\ub418\uc9c0\ub9cc, \uacf5\ud1b5\ub9e4\uc785\uc138\uc561\uc774 5\ubc31\ub9cc \uc6d0 \uc774\uc0c1\uc774\uba74 \uc774 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c81\uc870 \uc81c2\ud56d \uc81c1\ud638).<\/p>\n<\/details>\n<details>\n<summary>\uba74\uc138 \uacf5\uc0ac\uc778\ub370 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud588\ub2e4\uba74 \uc5b4\ub5bb\uac8c \ubc14\ub85c\uc7a1\ub098\uc694?<\/summary>\n<p>\uacbd\uc815 \ud1b5\uc9c0 \uc804\uc774\ub77c\uba74 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uace0 \ucd94\uac00\ub85c \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud560 \uc218 \uc788\ub2e4\ub294 \uad6d\uc138\uccad \ud68c\uc2e0\uc774 \uc788\uc2b5\ub2c8\ub2e4(\ubd80\uac0046015-1592). \ubc95\uc778\uc138\ubc95 \uc81c121\uc870 \uc81c6\ud56d\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \ubd84\uc744 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \uac83\uc73c\ub85c \ubcf4\uc9c0\ub9cc, \uba74\uc138 \uacf5\uc0ac\uc5d0 \ucc29\uc624\ub85c \ubc1c\uae09\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc801\uc6a9\ub418\ub294\uc9c0\ub97c \uc9c1\uc811 \ud310\ub2e8\ud55c \ud574\uc11d\uc740 \ucc3e\uc9c0 \ubabb\ud588\uc73c\ubbc0\ub85c \uac00\uc0b0\uc138\uac00 \uc5c6\ub2e4\uace0 \ub2e8\uc815\ud558\uae30\ubcf4\ub2e4 \ubc14\ub85c\uc7a1\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u2014 <a href=\"\/insights\/jeongi-gongsaeop-deungnok-gijun-singo\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \ub4f1\ub85d \uc2e0\uace0<\/a> \u00b7 <a href=\"\/insights\/jeongi-gongsaeop-beobin-jeonhwan\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc804\ud658<\/a> \u00b7 <a href=\"\/insights\/jeonja-segeumgyesanseo-balgeup-segaekgongje\/\">\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc138\uc561\uacf5\uc81c<\/a><\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c106\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c106\uc870 \u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c48\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uc8fc\ud0dd\ubc95 \uc81c2\uc870 \u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c2\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c39\uc870\u00b7\uc81c40\uc870 \u00b7 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c81\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \ubc95\uc778\uc138\ubc95 \uc81c75\uc870\uc7588\u00b7\uc81c121\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uad6d\uc138\uccad \uc81c\ub3c446015-10753(2001. 4. 24.), \uc11c\uba74\uc778\ud130\ub137\ubc29\ubb38\uc0c1\ub2f43\ud300-574(2007. 2. 20.), \ubd80\uac0046015-252(1994. 2. 4.), \ubd80\uac0046015-936(1994. 5. 9.), \ubd80\uac0046015-2433(1998. 10. 29.), \ubd80\uac0046015-4763(1999. 12. 1.), \ubd80\uac0046015-1592(2000. 7. 5.), \ubd80\uac00\uac00\uce58\uc138\uacfc-1529(2010. 11. 17.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-10-01)<\/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 2026-10-01<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc8fc\uac70\uc804\uc6a9\uba74\uc801 85\u33a1 \uc774\ud558 \uc8fc\ud0dd\uc758 \uac74\uc124\uc6a9\uc5ed\uc740 \ub4f1\ub85d\ud55c \uacf5\uc0ac\uc5c5\uc790\uac00 \ud558\ub3c4\uae09\uc73c\ub85c \uacf5\uae09\ud574\ub3c4 \ubd80\uac00\uac00\uce58\uc138\uac00 \uba74\uc81c\ub418\uace0 \uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud569\ub2c8\ub2e4. 85\u33a1\ub97c \ub118\ub294 \uc138\ub300\uc758 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