{"id":6858,"date":"2026-10-06T08:00:00","date_gmt":"2026-10-05T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6858"},"modified":"2026-10-02T16:05:30","modified_gmt":"2026-10-02T07:05:30","slug":"jeongi-gongsaeop-teukbyeol-seaek-gamyeon","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/jeongi-gongsaeop-teukbyeol-seaek-gamyeon\/","title":{"rendered":"\uc804\uae30\uacf5\uc0ac\uc5c5 \uc911\uc18c\uae30\uc5c5 \ud2b9\ubcc4\uc138\uc561\uac10\uba74 \uac10\uba74\uc728 \ud310\uc815 \uae30\uc900"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uc804\uae30\uacf5\uc0ac\uc5c5\uc740 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc0c1 \uac74\uc124\uc5c5\uc774\ub77c \uc911\uc18c\uae30\uc5c5 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ud2b9\ubcc4\uc138\uc561\uac10\uba74 \ub300\uc0c1\uc774\uace0, \uac10\uba74\uc728\uc740 \ub9e4\ucd9c\uc561 80\uc5b5\uc6d0 \uc774\ud558 \uc18c\uae30\uc5c5\uc774\uba74\uc11c \ubcf8\uc810\uc774 \uc218\ub3c4\uad8c \ubc16\uc5d0 \uc788\uc744 \ub54c 30%\ub85c \uac00\uc7a5 \ub192\uace0, \ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc774\uba74 20%\ub85c \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/strong> \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c7\uc870\uac00 \uac10\uba74 \uc5c5\uc885\u00b7\uac10\uba74\uc728\u00b7\ud55c\ub3c4\ub97c \uc815\ud558\uace0, \uc18c\uae30\uc5c5 \uae30\uc900\uc740 \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc774 \uc911\uc18c\uae30\uc5c5\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \ubcc4\ud45c 3\uc744 \ub04c\uc5b4\uc640 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\uac10\uba74\uc728\uc744 \uc815\ud558\ub294 \ub450 \uac00\uc9c0<\/strong><\/p>\n<ul>\n<li>\ub9e4\ucd9c\uc561\uc774 80\uc5b5\uc6d0 \uc774\ud558\uba74 \uc18c\uae30\uc5c5, \ub118\uc73c\uba74 \uc911\uae30\uc5c5\uc785\ub2c8\ub2e4.<\/li>\n<li>\ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc5d0 \uc788\uc73c\uba74 \uc9c0\ubc29 \ud604\uc7a5\uc758 \uc18c\ub4dd\ub3c4 \uc218\ub3c4\uad8c \uac10\uba74\uc728\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uac74\uc124\uc5c5\uc758 \uc0ac\uc5c5\uc7a5\uc740 \uacf5\uc0ac \ud604\uc7a5\uc774 \uc544\ub2c8\ub77c \ub4f1\uae30\ubd80\uc0c1 \ubcf8\uc810\u00b7\uc9c0\uc810\uc774\ub77c, \uc218\ub3c4\uad8c\uc5d0 \ub4f1\uae30\ub41c \uc9c0\uc810\uc774 \uc788\uc73c\uba74 \uadf8 \uc9c0\uc810 \uc18c\ub4dd\uc740 \uc218\ub3c4\uad8c \uac10\uba74\uc728\uc785\ub2c8\ub2e4.<\/li>\n<li>\uc18c\uae30\uc5c5\uc740 \uc218\ub3c4\uad8c 20%, \uc218\ub3c4\uad8c \ubc16 30%\uc774\uace0, \uc911\uae30\uc5c5\uc740 \uc218\ub3c4\uad8c \ubc16 15%\uc774\uba70 \uc218\ub3c4\uad8c\uc5d0\uc11c\ub294 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\uc8fc\uc758 \u2014 \ud55c\ub3c4\uc640 \uc911\ubcf5 \uc801\uc6a9<\/strong><\/p>\n<ul>\n<li>\uac10\uba74\uc561\uc740 1\uc5b5\uc6d0\uc774 \ud55c\ub3c4\uc774\uace0, \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 \uc804\ub144\ubcf4\ub2e4 \uc904\uba74 1\uba85\ub2f9 5\ubc31\ub9cc\uc6d0\uc529 \ud55c\ub3c4\uac00 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/li>\n<li>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\uc640\ub294 \ub458 \uc911 \ud558\ub098\ub9cc \ubc1b\uace0, \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uc640\ub294 \ud568\uaed8 \ubc1b\uc744 \uc218 \uc788\uc2b5\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 2026-10-02 \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>\uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uba74\uc11c \ubc95\uc778\uc138 \uc2e0\uace0 \ub54c \uac10\uba74\uc744 \ub530\ub85c \uc2e0\uccad\ud55c \uc801\uc774 \uc5c6\ub294 \ub300\ud45c\ub2d8<\/li>\n<li>\ubcf8\uc810\uc774\ub098 \uc9c0\uc810\uc744 \uc11c\uc6b8\u00b7\uacbd\uae30\uc5d0 \ub458\uc9c0 \uc9c0\ubc29\uc5d0 \ub458\uc9c0 \uc138\uae08 \ucc28\uc774\uac00 \uad81\uae08\ud558\uc2e0 \ub300\ud45c\ub2d8<\/li>\n<li>\ub9e4\ucd9c\uc774 80\uc5b5\uc6d0 \uc5b8\uc800\ub9ac\ub77c \ub0b4\ub144 \uac10\uba74\uc728\uc774 \ubc14\ub014\uc9c0 \uac71\uc815\ub418\uc2dc\ub294 \ub300\ud45c\ub2d8<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uac19\uc740 \uc804\uae30\uacf5\uc0ac \ubc95\uc778\uc774\ub77c\ub3c4 \ubcf8\uc810\u00b7\uc9c0\uc810 \uc8fc\uc18c\uc640 \ub9e4\ucd9c \uaddc\ubaa8\uc5d0 \ub530\ub77c \uac10\uba74\uc728\uc774 30%, 20%, 15%, 0%\ub85c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/strong> \uacfc\uc138\ud45c\uc900 5\uc5b5\uc6d0\uc778 \ubc95\uc778\uc774\ub77c\uba74 \uac10\uba74\uc561\uc774 2,400\ub9cc\uc6d0\uc5d0\uc11c 0\uc6d0\uae4c\uc9c0 \ubc8c\uc5b4\uc9d1\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc774 \uac10\uba74\uc740 \uc2e0\uace0\uc11c\uc5d0 \uc138\uc561\uac10\uba74\uc2e0\uccad\uc11c\ub97c \ub0b4\uc57c \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc5d0, \ub300\uc0c1\uc778\uc9c0 \ubaa8\ub978 \ucc44 \uba87 \ud574\ub97c \ub118\uae30\ub294 \uacbd\uc6b0\uac00 \ud754\ud558\uace0, \uc0c1\ub2f4\uc5d0\uc11c \uc790\uc8fc \ubc1c\uacac\ub418\ub294 \ub193\uce58\uae30 \uc26c\uc6b4 \ubd80\ubd84\ub3c4 \uc774 \uc2e0\uccad \ub204\ub77d\uc785\ub2c8\ub2e4. \uadf8\ub798\uc11c \uac00\uc7a5 \uba3c\uc800 \ubcfc \uac83\uc740 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc0c1 \uc911\uc18c\uae30\uc5c5\uc778\uc9c0, \uc804\uae30\uacf5\uc0ac\uc5c5\uc774 \uac10\uba74 \uc5c5\uc885\uc5d0 \ub4dc\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc804\uae30\uacf5\uc0ac\uc5c5\ub3c4 \uc911\uc18c\uae30\uc5c5 \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c7\uc870 \uc81c1\ud56d \uc81c1\ud638\ub294 \uac10\uba74 \uc5c5\uc885\uc744 \uc5f4\uac70\ud558\uba74\uc11c \uc0ac\ubaa9\uc5d0 \u00ab\uac74\uc124\uc5c5\u00bb\uc744 \ub450\uace0 \uc788\uace0, \uac19\uc740 \ubc95 \uc81c2\uc870 \uc81c3\ud56d\uc740 \uc5c5\uc885 \ubd84\ub958\ub97c \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\uc5d0 \ub530\ub974\ub3c4\ub85d \ud569\ub2c8\ub2e4. \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958(\ud1b5\uacc4\uccad \uace0\uc2dc \uc81c2024-203\ud638)\ub294 \uc804\uae30 \uacf5\uc0ac\uc5c5(4231)\uc744 \ub300\ubd84\ub958 F \uac74\uc124\uc5c5 \uc544\ub798\uc5d0 \ub450\uace0, \uadf8 \uc544\ub798\uc5d0 \uc77c\ubc18\uc804\uae30 \uacf5\uc0ac\uc5c5(42311)\uacfc \ub0b4\ubd80 \uc804\uae30\ubc30\uc120 \uacf5\uc0ac\uc5c5(42312)\uc744 \ub461\ub2c8\ub2e4. \uac10\uba74 \uae30\ud55c\uc740 2028\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ub05d\ub098\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc804\uae30 \uacf5\uc0ac\uc5c5\uc740 \uac74\uc124\uc5c5 \uac10\uba74 \uc5c5\uc885<\/h3>\n<p>\uc804\uae30 \uacf5\uc0ac\uc5c5\uc740 \ubcc4\ub3c4 \uac10\uba74 \uc5c5\uc885\uc774 \uc544\ub2c8\ub77c \uac74\uc124\uc5c5\uc73c\ub85c\uc11c \uac10\uba74\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \uac10\uba74\uc728\ub3c4 \uac74\uc124\uc5c5\uc758 \uac10\uba74\uc728\uc744 \uadf8\ub300\ub85c \ub530\ub985\ub2c8\ub2e4. \ud1b5\uc2e0 \uacf5\uc0ac\uc5c5(4232)\ub3c4 \uac19\uc740 \uac74\uc124\uc5c5 \uc544\ub798\uc5d0 \uc788\uc2b5\ub2c8\ub2e4. \ubd84\ub958 \ubc88\ud638\ub294 \ub530\ub85c\uc774\uc9c0\ub9cc, \ub450 \uacf5\uc0ac\ub97c \ud568\uaed8 \ud558\ub294 \ubc95\uc778\ub3c4 \uc5c5\uc885 \ud310\uc815\uc740 \uac19\uc740 \uac74\uc124\uc5c5\uc73c\ub85c \ubb36\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uc9c1\uc811 \uc2dc\uacf5\ud558\uac70\ub098 \ucd1d\uad04 \uad00\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \uac74\uc124\uc5c5 \ud310\uc815\uc774 \ud754\ub4e4\ub9bc<\/h3>\n<p>\ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\ub294 \uc9c1\uc811 \uac74\uc124\ud65c\ub3d9\uc744 \ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uac74\uc124\uacf5\uc0ac \uc804\uccb4\uc5d0 \ucd1d\uad04\uc801\uc778 \ucc45\uc784\uc744 \uc9c0\uba74\uc11c \ubd84\uc57c\ubcc4\ub85c \ub3c4\uae09\u00b7\ud558\ub3c4\uae09\uc744 \uc8fc\uc5b4 \uc804\uccb4\ub97c \uad00\ub9ac\ud558\uba74 \uac74\uc124\ud65c\ub3d9\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc9c1\uc811 \uac74\uc124\ud558\uc9c0 \uc54a\uace0 \uc804\uccb4 \uacf5\uc0ac\ub97c \uc77c\uad04 \ub3c4\uae09\ud574 \uac1c\ubc1c\u00b7\ud310\ub9e4\ud558\ub294 \uacbd\uc6b0\ub294 \uac74\uc124\uc5c5\uc774 \uc544\ub2c8\ub77c \ubd80\ub3d9\uc0b0 \uac1c\ubc1c\ub85c \ubd84\ub958\ud569\ub2c8\ub2e4. \ubc95\uc6d0\ub3c4 \uc774 \ubd84\ub958 \uc6d0\uce59\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \uc218\uc6d0\uc9c0\ubc29\ubc95\uc6d0 2020\uad6c\ud56971582 \ud310\uacb0(2021. 7. 8.)\uacfc \ubd80\uc0b0\uc9c0\ubc29\ubc95\uc6d0 2024\uad6c\ud56920322 \ud310\uacb0(2024. 8. 22.)\uc740 \uc8fc\ud0dd\uc744 \uc9c0\uc5b4 \ud310 \uc0ac\uc5c5\uc790\uac00 \uc9c1\uc811 \uc2dc\uacf5\ud558\uc9c0\ub3c4 \ucd1d\uad04 \uad00\ub9ac\ud558\uc9c0\ub3c4 \uc54a\uc558\ub2e4\uace0 \ubcf4\uc544 \uac74\uc124\uc5c5 \uac10\uba74\uc744 \uc778\uc815\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ub450 \ud310\uacb0\uc740 \uc8fc\ud0dd\uc2e0\ucd95\ud310\ub9e4 \uc0ac\uc548\uc774\uc9c0\ub9cc, \uc218\uc8fc\ud55c \uc804\uae30\uacf5\uc0ac\ub97c \ud1b5\uc9f8\ub85c \ud558\ub3c4\uae09\ud558\uace0 \uc2dc\uacf5\u00b7\ud488\uc9c8\u00b7\uc548\uc804\uad00\ub9ac\uc5d0 \uad00\uc5ec\ud558\uc9c0 \uc54a\ub294 \uad6c\uc870\ub77c\uba74 \uac19\uc740 \uc9c8\ubb38\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--law\">\n<details>\n<summary><strong>\uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c7\uc870 \uc81c1\ud56d<\/strong> \u2014 \uc911\uc18c\uae30\uc5c5\uc5d0 \ub300\ud55c \ud2b9\ubcc4\uc138\uc561\uac10\uba74<\/summary>\n<p>\uc911\uc18c\uae30\uc5c5 \uc911 \ub2e4\uc74c \uc81c1\ud638\uc758 \uac10\uba74 \uc5c5\uc885\uc744 \uacbd\uc601\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574\uc11c\ub294 2028\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ub05d\ub098\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \ud574\ub2f9 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc18c\ub4dd\uc138 \ub610\ub294 \ubc95\uc778\uc138\uc5d0 \uc81c2\ud638\uc758 \uac10\uba74 \ube44\uc728\uc744 \uacf1\ud558\uc5ec \uacc4\uc0b0\ud55c \uc138\uc561\uc0c1\ub2f9\uc561(\uc81c3\ud638\uc5d0 \ub530\ub77c \uacc4\uc0b0\ud55c \uae08\uc561\uc744 \ud55c\ub3c4\ub85c \ud55c\ub2e4)\uc744 \uac10\uba74\ud55c\ub2e4. \ub2e4\ub9cc, \ub0b4\uad6d\ubc95\uc778\uc758 \ubcf8\uc810 \ub610\ub294 \uc8fc\uc0ac\ubb34\uc18c\uac00 \uc218\ub3c4\uad8c\uc5d0 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uc7a5\uc774 \uc218\ub3c4\uad8c\uc5d0 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uace0 \uc81c2\ud638\uc5d0 \ub530\ub978 \uac10\uba74 \ube44\uc728\uc744 \uc801\uc6a9\ud55c\ub2e4.<\/p>\n<\/details>\n<\/div>\n<h2>\uc804\uae30\uacf5\uc0ac\uc5c5\uc758 \uac10\uba74\uc728\uc740 \uba87 \ud37c\uc13c\ud2b8\uc778\uac00<\/h2>\n<p>\uac10\uba74\uc728\uc740 \uc18c\uae30\uc5c5\uc778\uc9c0 \uc911\uae30\uc5c5\uc778\uc9c0, \uc0ac\uc5c5\uc7a5\uc774 \uc218\ub3c4\uad8c \uc548\uc778\uc9c0 \ubc16\uc778\uc9c0 \ub450 \uac00\uc9c0\ub85c \uc815\ud574\uc9d1\ub2c8\ub2e4(\uc81c7\uc870 \uc81c1\ud56d \uc81c2\ud638). \uac74\uc124\uc5c5\uc740 \ub3c4\ub9e4\uc5c5\ub4f1(\ub3c4\ub9e4 \ubc0f \uc18c\ub9e4\uc5c5\u00b7\uc758\ub8cc\uc5c5)\uc774 \uc544\ub2cc \uc77c\ubc18 \uac10\uba74 \uc5c5\uc885\uc774\ubbc0\ub85c \uc544\ub798 \ud45c\uc758 \uad75\uc740 \uce78\uc774 \uc804\uae30\uacf5\uc0ac\uc5c5\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc218\ub3c4\uad8c<\/th>\n<th>\uc218\ub3c4\uad8c \ubc16<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc18c\uae30\uc5c5 \u00b7 \uac74\uc124\uc5c5(\uc804\uae30\uacf5\uc0ac\uc5c5)<\/td>\n<td><strong>20%<\/strong><\/td>\n<td><strong>30%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc911\uae30\uc5c5 \u00b7 \uac74\uc124\uc5c5(\uc804\uae30\uacf5\uc0ac\uc5c5)<\/td>\n<td><strong>\uac10\uba74 \uc5c6\uc74c<\/strong><\/td>\n<td><strong>15%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uae30\uc5c5 \u00b7 \ub3c4\ub9e4 \ubc0f \uc18c\ub9e4\uc5c5<\/td>\n<td>10%<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>\uc911\uae30\uc5c5 \u00b7 \ub3c4\ub9e4 \ubc0f \uc18c\ub9e4\uc5c5<\/td>\n<td>\uac10\uba74 \uc5c6\uc74c<\/td>\n<td>5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc804\uc81c: \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c7\uc870 \uc81c1\ud56d \uc81c2\ud638 \uac00\ubaa9\ubd80\ud130 \ubc14\ubaa9\uae4c\uc9c0. \uc218\ub3c4\uad8c \uc911\uae30\uc5c5\uc5d0 \uac10\uba74\uc728\uc774 \uc788\ub294 \uc5c5\uc885\uc740 \uc77c\ubc18 \uc11c\uc801 \ucd9c\ud310\uc5c5(10%)\ubfd0\uc774\ub77c \uac74\uc124\uc5c5\uc740 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc18c\uae30\uc5c5 \ud310\uc815\uc740 \ub9e4\ucd9c\uc561 80\uc5b5\uc6d0 \uc774\ud558<\/h3>\n<p>\uc18c\uae30\uc5c5\uc744 \uac00\ub9ac\uae30 \uc804\uc5d0 \uba3c\uc800 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc0c1 \uc911\uc18c\uae30\uc5c5\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c2\uc870 \uc81c1\ud56d\uc740 \uc5c5\uc885\ubcc4 \ub9e4\ucd9c\uc561 \uae30\uc900, \uc790\uc0b0\ucd1d\uc561 5\ucc9c\uc5b5\uc6d0 \ubbf8\ub9cc, \uacf5\uc2dc\ub300\uc0c1\uae30\uc5c5\uc9d1\ub2e8\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \ub4f1\uc758 \ub3c5\ub9bd\uc131 \uae30\uc900\uc744 \ubaa8\ub450 \uac16\ucd98 \uae30\uc5c5\uc744 \uc911\uc18c\uae30\uc5c5\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ub9e4\ucd9c\uc561\uc774 80\uc5b5\uc6d0 \uc774\ud558\uc5ec\ub3c4 \ud070 \uae30\uc5c5\uc758 \uc790\ud68c\uc0ac\ub77c \ub3c5\ub9bd\uc131 \uae30\uc900\uc5d0 \uac78\ub9ac\uba74 \uac10\uba74\uc744 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5\uc5d0 \ud574\ub2f9\ud558\uba74 \uc18c\uae30\uc5c5\uc740 \ub9e4\ucd9c\uc561\uc73c\ub85c\ub9cc \uac00\ub9bd\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc740 \uc911\uc18c\uae30\uc5c5\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \ubcc4\ud45c 3\uc744 \uc900\uc6a9\ud558\ub418 \u00ab\ud3c9\uade0\ub9e4\ucd9c\uc561\ub4f1\u00bb\uc744 \u00ab\ub9e4\ucd9c\uc561\u00bb\uc73c\ub85c \ubcf4\ub3c4\ub85d \ud558\uace0, \ubcc4\ud45c 3\uc740 \uac74\uc124\uc5c5\uc758 \uc18c\uae30\uc5c5 \uaddc\ubaa8 \uae30\uc900\uc744 80\uc5b5\uc6d0 \uc774\ud558\ub85c \uc815\ud569\ub2c8\ub2e4. \ub9e4\ucd9c\uc561\uc774 80\uc5b5\uc6d0\uc744 \ub35c\ucee5 \ub118\ub294 \ud574\uc5d0\ub294 \uadf8\ud574 \uac10\uba74\uc728\uc774 \uc18c\uae30\uc5c5 \ube44\uc728\uc5d0\uc11c \uc911\uae30\uc5c5 \ube44\uc728\ub85c \ub0b4\ub824\uac11\ub2c8\ub2e4. \uc218\ub3c4\uad8c \ubc16 \ubc95\uc778\uc774\uba74 30%\uc5d0\uc11c 15%\ub85c, \uc218\ub3c4\uad8c \ubc95\uc778\uc774\uba74 20%\uc5d0\uc11c \uac10\uba74 \uc5c6\uc74c\uc73c\ub85c \ubc14\ub01d\ub2c8\ub2e4.<\/p>\n<h3>\ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc774\uba74 \uc9c0\ubc29 \ud604\uc7a5\ub3c4 \uc218\ub3c4\uad8c \ube44\uc728<\/h3>\n<p>\ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc5d0 \uc788\uc73c\uba74 \uacf5\uc0ac \ud604\uc7a5\uc774 \uc5b4\ub514\ub4e0 \uc218\ub3c4\uad8c \uac10\uba74\uc728\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uc81c7\uc870 \uc81c1\ud56d \ub2e8\uc11c\uac00 \ubcf8\uc810\uc774\ub098 \uc8fc\uc0ac\ubb34\uc18c\uac00 \uc218\ub3c4\uad8c\uc5d0 \uc788\uc73c\uba74 \ubaa8\ub4e0 \uc0ac\uc5c5\uc7a5\uc744 \uc218\ub3c4\uad8c\uc5d0 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc9c0\ubc29 \ud604\uc7a5 \uc704\uc8fc\ub85c \uc77c\ud558\ub294 \uc804\uae30\uacf5\uc0ac \ubc95\uc778\uc774\ub77c\ub3c4 \ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc774\uba74 \uc18c\uae30\uc5c5\uc740 20%, \uc911\uae30\uc5c5\uc740 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc601\uc5c5 \ud3b8\uc758\ub85c \ubcf8\uc810\ub9cc \uc218\ub3c4\uad8c\uc5d0 \ub450\uba74 \ub418\ub808 \uac10\uba74\uc728\uc774 \ub0b4\ub824\uac00\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \ubcf8\uc810\uc774 \uc9c0\ubc29\uc774\uba74 \uc0ac\uc5c5\uc7a5\ub9c8\ub2e4 \uc18c\uc7ac\uc9c0\ub85c \ub530\uc9c0\ub294\ub370, \uac74\uc124\uc5c5 \ubc95\uc778\uc758 \uc0ac\uc5c5\uc7a5\uc740 \uacf5\uc0ac \ud604\uc7a5\uc774 \uc544\ub2c8\ub77c \ubc95\uc778 \ub4f1\uae30\ubd80\uc0c1 \uc18c\uc7ac\uc9c0(\ub4f1\uae30\ub41c \uc9c0\uc810 \ud3ec\ud568)\uc785\ub2c8\ub2e4(\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c8\uc870 \uc81c1\ud56d). \uadf8\ub798\uc11c \ub4f1\uae30\ub41c \uc9c0\uc810\uc774 \uc5c6\uc73c\uba74 \uc218\ub3c4\uad8c \ud604\uc7a5\uc5d0\uc11c \ubc88 \uc18c\ub4dd\ub3c4 \ubcf8\uc810 \uae30\uc900 \uac10\uba74\uc728\uc744 \ubc1b\uc9c0\ub9cc, \uc218\ub3c4\uad8c\uc5d0 \ub4f1\uae30\ub41c \uc9c0\uc810\uc744 \ub450\uc5c8\ub2e4\uba74 \uadf8 \uc9c0\uc810 \uc18c\ub4dd\uc5d0\ub294 \uc218\ub3c4\uad8c \uac10\uba74\uc728(\uc18c\uae30\uc5c5 20%)\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uad6d\uc2ec2007\uad114970, 2008. 5. 28.). \uacf5\uc0ac \ud604\uc7a5\uc744 \ubd80\uac00\uac00\uce58\uc138 \uc0ac\uc5c5\uc7a5\uc73c\ub85c \ub530\ub85c \ub4f1\ub85d\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uac19\uc740 \ubb38\uc81c\uac00 \uc0dd\uae38 \uc218 \uc788\uc73c\ubbc0\ub85c \ub4f1\ub85d \ud604\ud669\ubd80\ud130 \ud655\uc778\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uac10\uba74 \ud55c\ub3c4\ub294 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p>\uac10\uba74\uc561\uc740 1\uc5b5\uc6d0\uc774 \ud55c\ub3c4\uc785\ub2c8\ub2e4(\uc81c7\uc870 \uc81c1\ud56d \uc81c3\ud638). \ub2e4\ub9cc \uadf8\ud574 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uac00 \uc9c1\uc804 \uacfc\uc138\uc5f0\ub3c4\ubcf4\ub2e4 \uc904\uc5c8\ub2e4\uba74 1\uc5b5\uc6d0\uc5d0\uc11c \uc904\uc5b4\ub4e0 1\uba85\ub2f9 5\ubc31\ub9cc\uc6d0\uc529\uc744 \ube80 \uae08\uc561\uc774 \ud55c\ub3c4\uac00 \ub418\uace0, \uacc4\uc0b0 \uacb0\uacfc\uac00 \uc74c\uc218\uba74 \ud55c\ub3c4\ub294 0\uc6d0\uc785\ub2c8\ub2e4. \uc0c1\uc2dc\uadfc\ub85c\uc790\uc758 \ubc94\uc704\uc640 \uacc4\uc0b0 \ubc29\ubc95\uc740 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c7\ud56d\uc774 \uc81c23\uc870 \uc81c10\ud56d\ubd80\ud130 \uc81c13\ud56d\uae4c\uc9c0\ub97c \uc900\uc6a9\ud574 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc2dc\uadfc\ub85c\uc790 1\uba85 \uac10\uc18c\ub9c8\ub2e4 \ud55c\ub3c4 5\ubc31\ub9cc\uc6d0 \ucc28\uac10<\/h3>\n<p>\ud55c\ub3c4\ub294 \uc774\uc775\uc774 \ud070 \ubc95\uc778\uc5d0\uc11c \uc2e4\uc81c\ub85c \uac78\ub9bd\ub2c8\ub2e4. \uc218\ub3c4\uad8c \ubc16 \uc911\uae30\uc5c5\uc774 \uacfc\uc138\ud45c\uc900 40\uc5b5\uc6d0\uc744 \ub0c8\ub2e4\uba74 \uc0b0\ucd9c\uc138\uc561\uc740 2\ucc9c\ub9cc\uc6d0\uc5d0 38\uc5b5\uc6d0\uc758 20%\uc778 7\uc5b56\ucc9c\ub9cc\uc6d0\uc744 \ub354\ud55c 7\uc5b58\ucc9c\ub9cc\uc6d0\uc774\uace0, 15% \uac10\uba74\uc561\uc740 1\uc5b51,700\ub9cc\uc6d0\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ud55c\ub3c4 1\uc5b5\uc6d0\uc774 \uba3c\uc800 \uac78\ub824 \uac10\uba74\uc561\uc740 1\uc5b5\uc6d0\uc785\ub2c8\ub2e4. \uac19\uc740 \ud574 \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 \uc804\ub144\ubcf4\ub2e4 3\uba85 \uc904\uc5c8\ub2e4\uba74 \ud55c\ub3c4\ub294 8,500\ub9cc\uc6d0\uc73c\ub85c \ub0b4\ub824\uac00\uace0, \uac10\uba74 \ud6c4 \ubc95\uc778\uc138\ub294 6\uc5b59,500\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ucd5c\uc800\ud55c\uc138\ub294 2\uc5b58\ucc9c\ub9cc\uc6d0(40\uc5b5\uc6d0 \u00d7 7%)\uc774\ub77c \ucd5c\uc800\ud55c\uc138 \ub54c\ubb38\uc5d0 \uac10\uba74\uc774 \uc904\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-5.png\" alt=\"\uacfc\uc138\ud45c\uc900 40\uc5b5\uc6d0 \uc218\ub3c4\uad8c \ubc16 \uc911\uae30\uc5c5\uc758 \uac10\uba74 \ud55c\ub3c4 \u2014 15% \uacc4\uc0b0\uc561 1\uc5b51,700\ub9cc\uc6d0, \ud55c\ub3c4 1\uc5b5\uc6d0, \uc0c1\uc2dc\uadfc\ub85c\uc790 3\uba85 \uac10\uc18c \uc2dc \ud55c\ub3c4 8,500\ub9cc\uc6d0\" class=\"wp-image-6855\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-5.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-5-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-5-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/A-5-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac10\uba74\uc728\ub85c \uacc4\uc0b0\ud55c \uae08\uc561\uc774 \ucee4\ub3c4 \ud55c\ub3c4 1\uc5b5\uc6d0\uc774 \uba3c\uc800 \uac78\ub9ac\uace0, \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 \uc904\uba74 \ud55c\ub3c4\uac00 \ub354 \ub0b4\ub824\uac11\ub2c8\ub2e4.<\/figcaption><\/figure>\n<div class=\"hoan-box hoan-box--caution\">\n<p><strong>\u203b \uc8fc\uc758 \u2014 110% \ud2b9\ub840\ub294 \uac1c\uc778\uc0ac\uc5c5\uc790 \uc694\uac74\uc785\ub2c8\ub2e4<\/strong><\/p>\n<p>\uc81c7\uc870 \uc81c2\ud56d\uc740 \ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4 \uac1c\uc2dc\uc77c \ud604\uc7ac 10\ub144 \uc774\uc0c1 \uacc4\uc18d\ud558\uc5ec \ud574\ub2f9 \uc5c5\uc885\uc744 \uacbd\uc601\ud558\uace0, \uc885\ud569\uc18c\ub4dd\uae08\uc561\uc774 1\uc5b5\uc6d0 \uc774\ud558\uc774\uba70, \uc131\uc2e4\uc0ac\uc5c5\uc790\ub85c\uc11c \uc81c122\uc870\uc7583 \uc81c1\ud56d \uc81c2\ud638\u00b7\uc81c4\ud638 \uc694\uac74\uc744 \uac16\ucd98 \uacbd\uc6b0 \uac10\uba74\uc728\uc5d0 110%\ub97c \uacf1\ud569\ub2c8\ub2e4. \uc885\ud569\uc18c\ub4dd\uae08\uc561\uacfc \uc131\uc2e4\uc0ac\uc5c5\uc790\ub294 \uc18c\ub4dd\uc138\ubc95\uc0c1 \uac1c\ub150\uc774\ubbc0\ub85c \uc804\uae30\uacf5\uc0ac\uc5c5\uc744 \uac1c\uc778\uc0ac\uc5c5\uc790\ub85c \ud558\ub294 \uacbd\uc6b0\uc5d0 \ub530\uc838 \ubcfc \ud56d\ubaa9\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h2>\uacfc\uc138\ud45c\uc900 5\uc5b5\uc6d0 \ubc95\uc778\uc758 \uc720\ud615\ubcc4 \uac10\uba74\uc561<\/h2>\n<p>12\uc6d4 \uacb0\uc0b0 \uc804\uae30\uacf5\uc0ac \ubc95\uc778\uc758 2026 \uc0ac\uc5c5\uc5f0\ub3c4 \uacfc\uc138\ud45c\uc900\uc774 5\uc5b5\uc6d0\uc774\uace0, \uc18c\ub4dd\uc774 \uc804\ubd80 \uc804\uae30\uacf5\uc0ac\uc5c5 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \ub0ac\ub2e4\uace0 \uac00\uc815\ud569\ub2c8\ub2e4. \ubc95\uc778\uc138 \uc0b0\ucd9c\uc138\uc561\uc740 2\uc5b5\uc6d0\uae4c\uc9c0 10%\uc778 2\ucc9c\ub9cc\uc6d0\uc5d0 2\uc5b5\uc6d0 \ucd08\uacfc\ubd84 3\uc5b5\uc6d0\uc758 20%\uc778 6\ucc9c\ub9cc\uc6d0\uc744 \ub354\ud55c 8\ucc9c\ub9cc\uc6d0\uc785\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d). \uc5ec\uae30\uc5d0 \uac10\uba74\uc728\uc744 \uacf1\ud558\uba74 \uac10\uba74\uc561\uc774 \ub098\uc635\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ubc95\uc778 \uc720\ud615<\/th>\n<th>\uac10\uba74\uc728<\/th>\n<th>\uac10\uba74\uc561<\/th>\n<th>\uac10\uba74 \ud6c4 \ubc95\uc778\uc138<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc218\ub3c4\uad8c \ubc16 \uc18c\uae30\uc5c5<\/td>\n<td>30%<\/td>\n<td><strong>2,400\ub9cc\uc6d0<\/strong><\/td>\n<td>5,600\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ub3c4\uad8c \uc18c\uae30\uc5c5<\/td>\n<td>20%<\/td>\n<td>1,600\ub9cc\uc6d0<\/td>\n<td>6,400\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ub3c4\uad8c \ubc16 \uc911\uae30\uc5c5<\/td>\n<td>15%<\/td>\n<td>1,200\ub9cc\uc6d0<\/td>\n<td>6,800\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ub3c4\uad8c \uc911\uae30\uc5c5<\/td>\n<td>\uac10\uba74 \uc5c6\uc74c<\/td>\n<td>0\uc6d0<\/td>\n<td>8,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc804\uc81c: \uc0b0\ucd9c\uc138\uc561 8\ucc9c\ub9cc\uc6d0 \u00b7 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc99d\uac10 \uc5c6\uc74c \u00b7 \ub2e4\ub978 \uc138\uc561\uacf5\uc81c \uc5c6\uc74c \u00b7 \uc9c0\ubc29\uc18c\ub4dd\uc138 \uc81c\uc678. \ub124 \uacbd\uc6b0 \ubaa8\ub450 \uac10\uba74\uc561\uc774 \ud55c\ub3c4 1\uc5b5\uc6d0 \uc548\uc774\uace0, \uac10\uba74 \ud6c4 \ubc95\uc778\uc138\uac00 \ucd5c\uc800\ud55c\uc138 3,500\ub9cc\uc6d0(\uacfc\uc138\ud45c\uc900 5\uc5b5\uc6d0 \u00d7 7%)\ubcf4\ub2e4 \ub9ce\uc544 \uac10\uba74\uc744 \uc804\uc561 \ubc1b\uc2b5\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-6.png\" alt=\"\ub4f1\uae30 \uc9c0\uc810\uc774 \uc5c6\ub294 \uc911\uc18c\uae30\uc5c5 \uc804\uae30\uacf5\uc0ac \ubc95\uc778(\uacfc\uc138\ud45c\uc900 5\uc5b5\uc6d0)\uc758 \uac10\uba74\uc561 \ube44\uad50 \u2014 \ubcf8\uc810 \uc9c0\ubc29 \uc18c\uae30\uc5c5 2,400\ub9cc\uc6d0, \ubcf8\uc810 \uc218\ub3c4\uad8c \uc18c\uae30\uc5c5 1,600\ub9cc\uc6d0, \ubcf8\uc810 \uc9c0\ubc29 \uc911\uae30\uc5c5 1,200\ub9cc\uc6d0, \ubcf8\uc810 \uc218\ub3c4\uad8c \uc911\uae30\uc5c5 0\uc6d0\" class=\"wp-image-6871\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-6.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-6-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-6-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/B-6-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uac19\uc740 \uacfc\uc138\ud45c\uc900 5\uc5b5\uc6d0\uc774\ub77c\ub3c4 \ubcf8\uc810 \uc704\uce58\uc640 \ub9e4\ucd9c \uaddc\ubaa8\uc5d0 \ub530\ub77c \uac10\uba74\uc561\uc774 2,400\ub9cc\uc6d0\uc5d0\uc11c 0\uc6d0\uae4c\uc9c0 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/figcaption><\/figure>\n<h3>\uc218\ub3c4\uad8c \ubc16 \uc18c\uae30\uc5c5\uacfc \uc218\ub3c4\uad8c \uc911\uae30\uc5c5\uc758 \ucc28\uc774 2,400\ub9cc\uc6d0<\/h3>\n<p>\uac19\uc740 \uc774\uc775\uc744 \ub0b8 \ubc95\uc778\uc774\ub77c\ub3c4 \uac00\uc7a5 \uc720\ub9ac\ud55c \uc720\ud615\uacfc \uac00\uc7a5 \ubd88\ub9ac\ud55c \uc720\ud615\uc758 \ubc95\uc778\uc138 \ucc28\uc774\uac00 2,400\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \ubcf8\uc810\uc744 \uc218\ub3c4\uad8c\uc73c\ub85c \uc62e\uae30\ub294 \uacb0\uc815\uc774\ub098 \ub9e4\ucd9c\uc774 80\uc5b5\uc6d0\uc744 \ub118\ub294 \ud574\ub294 \uc774 \ud45c\uc5d0\uc11c \ud55c \uce78 \uc774\uc0c1 \uc544\ub798\ub85c \ub0b4\ub824\uac00\ub294 \uc0ac\uac74\uc774\ubbc0\ub85c, \uadf8 \uc804\uc5d0 \ub2e4\uc74c \ud574 \uac10\uba74\uc728\uc744 \ubbf8\ub9ac \uacc4\uc0b0\ud574 \ub450\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ub2e4\ub978 \uc138\uc561\uacf5\uc81c\uc640 \ud568\uaed8 \ubc1b\uc744 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc740 \ub2e4\ub978 \uc870\uc138\uc9c0\uc6d0\uacfc \ud568\uaed8 \ubc1b\uc744 \uc218 \uc788\ub294 \uac83\uacfc \ud558\ub098\ub9cc \uace8\ub77c\uc57c \ud558\ub294 \uac83\uc774 \uac08\ub9bd\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c127\uc870 \uc81c4\ud56d\uc774 \uc911\ubcf5 \ubc30\uc81c \ubaa9\ub85d\uc744 \uc815\ud558\uace0, \uc81c132\uc870 \uc81c1\ud56d\uc774 \ucd5c\uc800\ud55c\uc138\ub97c \uc815\ud569\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud568\uaed8 \uac80\ud1a0\ud560 \uc81c\ub3c4<\/th>\n<th>\ud2b9\ubcc4\uc138\uc561\uac10\uba74\uacfc\uc758 \uad00\uacc4<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c(\uc81c24\uc870)<\/td>\n<td><strong>\ub458 \uc911 \ud558\ub098\ub9cc \uc120\ud0dd<\/strong><\/td>\n<td>\uc81c127\uc870 \uc81c4\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c(\uc81c29\uc870\uc7588)<\/td>\n<td><strong>\ud568\uaed8 \uc801\uc6a9<\/strong><\/td>\n<td>\uc81c127\uc870 \uc81c4\ud56d \uacf5\uc81c \ubaa9\ub85d\uc5d0 \uc5c6\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uc6a9\uc99d\ub300 \ud6c4 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub4f1 \uacf5\uc81c(\uc81c30\uc870\uc7584)<\/td>\n<td>\ud568\uaed8 \uc801\uc6a9(2024\ub144 12\uc6d4 31\uc77c\uc774 \uc18d\ud558\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \ub298\uc5b4\ub09c \uc778\uc6d0\ubd84 \u2014 \uc9c0\ub09c \uc5f0\ub3c4 \uacbd\uc815\uccad\uad6c \ub54c \uac80\ud1a0)<\/td>\n<td>\uc81c127\uc870 \uc81c4\ud56d \uad04\ud638(\uc81c7\uc870\uc640 \ub3d9\uc2dc \uc801\uc6a9\uc740 \uc81c\uc678)<\/td>\n<\/tr>\n<tr>\n<td>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74(\uc81c6\uc870)<\/td>\n<td>\uac19\uc740 \uc0ac\uc5c5\uc7a5\u00b7\uac19\uc740 \uacfc\uc138\uc5f0\ub3c4\uba74 \ud558\ub098\ub9cc \uc120\ud0dd<\/td>\n<td>\uc81c127\uc870 \uc81c5\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\ucd5c\uc800\ud55c\uc138<\/td>\n<td>\uac10\uba74 \ud6c4 \uc138\uc561\uc774 \uacfc\uc138\ud45c\uc900\uc758 7%\ubcf4\ub2e4 \uc801\uc73c\uba74 \uadf8 \ubd80\ubd84 \uac10\uba74 \ubc30\uc81c<\/td>\n<td>\uc81c132\uc870 \uc81c1\ud56d \uc81c4\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc804\uc81c: \uc911\uc18c\uae30\uc5c5 \ubc95\uc778 \uae30\uc900. \uc81c127\uc870 \uc81c10\ud56d\uc5d0 \ub530\ub77c \uac10\uba74 \uc0ac\uc5c5\uacfc \uadf8 \ubc16\uc758 \uc0ac\uc5c5\uc744 \uad6c\ubd84\uacbd\ub9ac\ud558\uace0 \uadf8 \ubc16\uc758 \uc0ac\uc5c5\uc5d0 \uacf5\uc81c\ub97c \uc801\uc6a9\ud558\uba74 \uc911\ubcf5\uc9c0\uc6d0\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\uc640\ub294 \ud558\ub098\ub9cc \uc120\ud0dd<\/h3>\n<p>\uc7a5\ube44\u00b7\ucc28\ub7c9\uc5d0 \ud070 \ud22c\uc790\ub97c \ud55c \ud574\uc5d0\ub294 \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uacfc \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c \uac00\uc6b4\ub370 \uc138\uc561\uc774 \ub354 \uc904\uc5b4\ub4dc\ub294 \ucabd\uc744 \uace8\ub77c\uc57c \ud569\ub2c8\ub2e4. \ub450 \uc81c\ub3c4\ub97c \uac19\uc740 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ud568\uaed8 \ubc1b\uc744 \uc218 \uc5c6\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\uc81c127\uc870 \uc81c4\ud56d). \ud22c\uc790\uac00 \ud070 \ud574\uc640 \uc791\uc740 \ud574\uc758 \uc720\ub9ac\ud55c \ucabd\uc774 \ub2e4\ub97c \uc218 \uc788\uc73c\ubbc0\ub85c \ub9e4\ub144 \ube44\uad50\ud569\ub2c8\ub2e4.<\/p>\n<h3>\ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uc640\ub294 \ud568\uaed8 \uc801\uc6a9<\/h3>\n<p>\uc9c1\uc6d0\uc744 \ub298\ub9b0 \ud574\uc5d0\ub294 \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uacfc \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub97c \ud568\uaed8 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc81c127\uc870 \uc81c4\ud56d\uc758 \uacf5\uc81c \ubaa9\ub85d\uc5d0 \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\uac00 \uc5c6\uace0, \uac19\uc740 \ud56d \ub2e8\uc11c\uac00 \ud568\uaed8 \ubc1b\uc9c0 \ubabb\ud558\ub3c4\ub85d \ub9c9\ub294 \ub300\uc0c1\uc740 \ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74(\uc81c6\uc870)\ubfd0\uc785\ub2c8\ub2e4. \uc9c1\uc6d0\uc774 \ub298\uc5b4\ub09c \ud574\uc5d0\ub294 \ud2b9\ubcc4\uc138\uc561\uac10\uba74 \ud55c\ub3c4\ub3c4 \uc904\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ub450 \uc81c\ub3c4\uc758 \ud6a8\uacfc\uac00 \ud568\uaed8 \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/p>\n<h3>\ucd5c\uc800\ud55c\uc138 7% \uc544\ub798\ub85c\ub294 \uac10\uba74 \ubc30\uc81c<\/h3>\n<p>\ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc740 \ucd5c\uc800\ud55c\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4(\uc81c132\uc870 \uc81c1\ud56d \uc81c4\ud638). \uc911\uc18c\uae30\uc5c5\uc740 \uac10\uba74 \ud6c4 \ubc95\uc778\uc138\uac00 \uacfc\uc138\ud45c\uc900\uc758 7%\ubcf4\ub2e4 \uc801\uc73c\uba74 \uadf8 \ubbf8\ub2ec\ubd84\ub9cc\ud07c \uac10\uba74\uc744 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4(\uc911\uc18c\uae30\uc5c5\uc5d0\uc11c \ucc98\uc74c \ubc97\uc5b4\ub09c \ub4a4 \uc77c\uc815 \uae30\uac04\uc740 8~9%). \ud1b5\ud569\uace0\uc6a9\uc138\uc561\uacf5\uc81c\ub3c4 \uac19\uc740 \uc870 \uc81c1\ud56d \uc81c3\ud638\uc758 \ucd5c\uc800\ud55c\uc138 \ub300\uc0c1\uc774\ubbc0\ub85c, \ub450 \uc81c\ub3c4\ub97c \ud568\uaed8 \ubc1b\ub294 \ud574\uc5d0\ub294 \ud569\uce5c \uae08\uc561\uc73c\ub85c \ucd5c\uc800\ud55c\uc138\ub97c \ub2e4\uc2dc \ub530\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc790\uc7ac \ud310\ub9e4\ub098 \ud0dc\uc591\uad11 \ubc1c\uc804\uc744 \ud568\uaed8 \ud558\uba74 \uac10\uba74\uc728\uc774 \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p>\uc790\uc7ac \ud310\ub9e4 \uc0ac\uc5c5\uc7a5\uc774 \ub530\ub85c \uc788\uc73c\uba74 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uac10\uba74\uc728\uc740 \u00ab\uc0ac\uc5c5\uc7a5\u00bb\uc774 \uacbd\uc601\ud558\ub294 \uc5c5\uc885\ub9c8\ub2e4 \uc815\ud574\uc9c0\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc804\uae30\uc790\uc7ac\ub97c \ub530\ub85c \ud30c\ub294 \uc0ac\uc5c5\uc7a5\uc740 \ub3c4\ub9e4 \ubc0f \uc18c\ub9e4\uc5c5\uc774\ub77c \uc18c\uae30\uc5c5\uc774\uc5b4\ub3c4 10%\uc774\uace0, \uc911\uae30\uc5c5\uc774\uba74 \uc218\ub3c4\uad8c \ubc16\uc5d0\uc11c 5%, \uc218\ub3c4\uad8c\uc5d0\uc11c\ub294 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ud0dc\uc591\uad11 \ubc1c\uc804\uc740 \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\uc5d0\uc11c \uac74\uc124\uc5c5\uc774 \uc544\ub2c8\ub77c \ub300\ubd84\ub958 D\uc758 \ud0dc\uc591\ub825 \ubc1c\uc804\uc5c5(35114)\uc73c\ub85c \ubd84\ub958\ub418\uc9c0\ub9cc, \u300c\uc7ac\uc0dd\uc5d0\ub108\uc9c0 \uac1c\ubc1c\u00b7\uc774\uc6a9\u00b7\ubcf4\uae09 \ucd09\uc9c4\ubc95\u300d\uc5d0 \ub530\ub978 \uc7ac\uc0dd\uc5d0\ub108\uc9c0 \ubc1c\uc804\uc0ac\uc5c5\uc740 \ubcc4\ub3c4 \uac10\uba74 \uc5c5\uc885(\uc81c7\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub204\ubaa9)\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uac10\uba74\uc728\uc740 \ub3c4\ub9e4\uc5c5\ub4f1\uc774 \uc544\ub2cc \uc77c\ubc18 \uac10\uba74 \uc5c5\uc885 \ube44\uc728\uc744 \ub530\ub974\ubbc0\ub85c \uc804\uae30\uacf5\uc0ac\uc5c5\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc5c5\uc885\ubcc4 \uc18c\ub4dd\uc744 \ub098\ub220 \uacc4\uc0b0<\/h3>\n<p>\uc5ec\ub7ec \uc5c5\uc885\uc744 \ud568\uaed8 \ud558\ub294 \ubc95\uc778\uc740 \uc5c5\uc885\ubcc4\ub85c \uc18c\ub4dd\uc744 \ub098\ub220 \uac01\uac01\uc758 \uac10\uba74\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc5c5\uc885\uc774 \uc11e\uc778 \ucc44\ub85c \uc7a5\ubd80\ub97c \uc4f0\uba74 \uc5b4\ub290 \uc18c\ub4dd\uc5d0 \uc5b4\ub290 \uac10\uba74\uc728\uc744 \uc801\uc6a9\ud560\uc9c0 \uc124\uba85\ud558\uae30 \uc5b4\ub824\uc6cc\uc9c0\ubbc0\ub85c, \uacb8\uc5c5\uc744 \uc2dc\uc791\ud558\ub294 \ud574\ubd80\ud130 \ub9e4\ucd9c\u00b7\uc6d0\uac00\ub97c \uc5c5\uc885\ubcc4\ub85c \ub098\ub220 \uae30\ub85d\ud574 \ub461\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>\ubc95\uc778\uc138 \uc2e0\uace0 \ub54c \uc138\uc561\uac10\uba74\uc2e0\uccad\uc11c\ub97c \ud568\uaed8 \ub0b4\uc57c \uac10\uba74\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c8\ud56d).<\/li>\n<li>\ub9e4\ucd9c\uc561 80\uc5b5\uc6d0 \uadfc\ucc98\ub77c\uba74 \uacb0\uc0b0 \uc804\uc5d0 \uadf8\ud574 \ub9e4\ucd9c\ub85c \uc18c\uae30\uc5c5 \uc5ec\ubd80\ub97c \uba3c\uc800 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li>\ud558\ub3c4\uae09 \ube44\uc911\uc774 \ub192\ub2e4\uba74 \uc2dc\uacf5\u00b7\ud488\uc9c8\u00b7\uc548\uc804\uad00\ub9ac\ub97c \uc9c1\uc811 \ucc45\uc784\uc9c4 \uc790\ub8cc(\uacf5\uc815 \ud68c\uc758\ub85d\u00b7\ud604\uc7a5 \uc778\ub825 \ubc30\uce58 \ub4f1)\ub97c \ubcf4\uad00\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/div>\n<h2>\uac10\uba74\uc744 \uc2e0\uccad\ud558\uc9c0 \uc54a\uace0 \uc2e0\uace0\ud588\ub2e4\uba74 \ub418\ub3cc\ub9b4 \uc218 \uc788\ub294\uac00<\/h2>\n<p>\ub418\ub3cc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc815\uc2e0\uace0\uae30\ud55c\uc774 \uc9c0\ub09c \ud6c4 5\ub144 \uc774\ub0b4\ub77c\uba74 \uacbd\uc815\uccad\uad6c\ub85c \uac10\uba74\uc744 \uc801\uc6a9\ubc1b\uc544 \ub0b8 \uc138\uae08\uc744 \ub3cc\ub824\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d). \uad6d\uc138\uccad\ub3c4 \uac10\uba74\uc2e0\uccad\uc744 \ud558\uc9c0 \uc54a\uc544 \uac10\uba74\uc744 \ubc1b\uc9c0 \ubabb\ud55c \uacbd\uc6b0 \uacbd\uc815\uccad\uad6c\ub85c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74\uc778\ud130\ub137\ubc29\ubb38\uc0c1\ub2f41\ud300-1333, 2004. 9. 24. \u00b7 \uc81c\ub3c446012-11453).<\/p>\n<h3>\ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144 \uc774\ub0b4 \uacbd\uc815\uccad\uad6c<\/h3>\n<p>\uae30\uac04\uc740 \uc0ac\uc5c5\uc5f0\ub3c4\ub9c8\ub2e4 \uadf8\ud574 \ubc95\uc778\uc138\uc758 \ubc95\uc815\uc2e0\uace0\uae30\ud55c\ubd80\ud130 \ub530\ub85c \uc149\ub2c8\ub2e4. \ub2e4\uc12f \ud574 \uc804 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\uc774\ub77c\uba74 \uae30\ud55c\uc774 \uc5bc\ub9c8 \ub0a8\uc9c0 \uc54a\uc558\uc744 \uc218 \uc788\uc73c\ubbc0\ub85c \ub0a0\uc9dc\ubd80\ud130 \ud655\uc778\ud569\ub2c8\ub2e4. \uacbd\uc815\uccad\uad6c\ub97c \ud560 \ub54c\ub294 \ud574\ub2f9 \uc5f0\ub3c4\uc758 \ub9e4\ucd9c\uc561\uc73c\ub85c \uc18c\uae30\uc5c5 \uc5ec\ubd80\ub97c, \ubcf8\uc810\uacfc \ub4f1\uae30\ub41c \uc9c0\uc810\uc758 \uc18c\uc7ac\uc9c0\ub85c \uac10\uba74\uc728\uc744, \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc99d\uac10\uc73c\ub85c \ud55c\ub3c4\ub97c \uac01\uac01 \ub2e4\uc2dc \ud655\uc778\ud569\ub2c8\ub2e4. \uadf8 \ud574\uc5d0 \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\ub97c \uc774\ubbf8 \ubc1b\uc558\ub2e4\uba74 \ub458 \uc911 \uc720\ub9ac\ud55c \ucabd\uc744 \ub2e4\uc2dc \uace8\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u2014 \uc804\uae30\uacf5\uc0ac\uc5c5 \ud2b9\ubcc4\uc138\uc561\uac10\uba74 \ud310\ub2e8 \uc21c\uc11c<\/h2>\n<p>\uccab\uc9f8, \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95\uc0c1 \uc911\uc18c\uae30\uc5c5 \uc694\uac74(\uc2dc\ud589\ub839 \uc81c2\uc870 \uc81c1\ud56d)\uc744 \uac16\ucdc4\ub294\uc9c0, \uc9c1\uc811 \uc2dc\uacf5\ud558\uac70\ub098 \uacf5\uc0ac \uc804\uccb4\ub97c \ucd1d\uad04 \uad00\ub9ac\ud558\ub294 \uac74\uc124\uc5c5 \uac10\uba74 \uc5c5\uc885\uc778\uc9c0 \ubd05\ub2c8\ub2e4. \ub458\uc9f8, \uadf8\ud574 \ub9e4\ucd9c\uc561\uc774 80\uc5b5\uc6d0 \uc774\ud558\uc778\uc9c0\ub85c \uc18c\uae30\uc5c5\u00b7\uc911\uae30\uc5c5\uc744 \uac00\ub9bd\ub2c8\ub2e4. \uc14b\uc9f8, \ubcf8\uc810 \uc8fc\uc18c\uc640 \ub4f1\uae30\ub41c \uc9c0\uc810\uc758 \uc18c\uc7ac\uc9c0\ub85c \uc218\ub3c4\uad8c \uc5ec\ubd80\ub97c \uc815\ud574 \uac10\uba74\uc728\uc744 \uace0\ub985\ub2c8\ub2e4. \ub137\uc9f8, \ud55c\ub3c4 1\uc5b5\uc6d0\uacfc \uc0c1\uc2dc\uadfc\ub85c\uc790 \uac10\uc18c\ubd84\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4. \ub2e4\uc12f\uc9f8, \ud1b5\ud569\ud22c\uc790\uc138\uc561\uacf5\uc81c\uc640 \ube44\uad50\ud558\uace0 \ucd5c\uc800\ud55c\uc138 7%\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \uc2e0\uccad\uc744 \ub193\uce5c \ud574\ub294 5\ub144 \uc548\uc5d0 \uacbd\uc815\uccad\uad6c\ub85c \ub418\ucc3e\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc911\uc18c\uae30\uc5c5 \uc694\uac74\uc744 \uac16\ucd94\uace0 \uc9c1\uc811 \uc2dc\uacf5\ud558\ub294 \uc804\uae30\uacf5\uc0ac \ubc95\uc778\uc774 \ub9e4\ucd9c\uc561 80\uc5b5\uc6d0 \uc774\ud558\uc774\uace0 \ubcf8\uc810\uc774 \uc218\ub3c4\uad8c \ubc16\uc774\uba74(\uc218\ub3c4\uad8c\uc5d0 \ub4f1\uae30\ub41c \uc9c0\uc810\uc774 \uc5c6\uc744 \ub54c) \ubc95\uc778\uc138\uc758 30%\ub97c, \ubcf8\uc810\uc774 \uc218\ub3c4\uad8c\uc774\uba74 20%\ub97c 1\uc5b5\uc6d0 \ud55c\ub3c4\ub85c \uac10\uba74\ubc1b\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc561\uc774 80\uc5b5\uc6d0\uc744 \ub118\uc73c\uba74 \uc218\ub3c4\uad8c \ubc16\uc740 15%\ub85c \uc904\uace0 \uc218\ub3c4\uad8c\uc740 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc9c0\ub09c 5\ub144 \uc0ac\uc774 \uac10\uba74\uc2e0\uccad\uc11c\ub97c \ub0b4\uc9c0 \uc54a\uc740 \ud574\uac00 \uc788\ub2e4\uba74 \uacbd\uc815\uccad\uad6c \ub300\uc0c1\uc778\uc9c0 \uba3c\uc800 \ud655\uc778\ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc9c0\ub09c \uc2e0\uace0\uc5d0\uc11c \uac10\uba74\uc744 \ube60\ub728\ub838\ub294\uc9c0, \uc62c\ud574 \uac10\uba74\uc728\uc774 \uc5b4\ub5bb\uac8c \ub418\ub294\uc9c0 \ud638\uc548\uc774 \uc2e0\uace0\uc11c\ub97c \ud568\uaed8 \ubcf4\uace0 \ud655\uc778\ud574 \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>\uc18c\uae30\uc5c5 \ud310\uc815\uc758 \ub9e4\ucd9c\uc561 80\uc5b5\uc6d0\uc740 3\ub144 \ud3c9\uade0\uc778\uac00\uc694?<\/summary>\n<p>\uc544\ub2d9\ub2c8\ub2e4. \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839 \uc81c6\uc870 \uc81c4\ud56d\uc740 \uc911\uc18c\uae30\uc5c5\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \ubcc4\ud45c 3\uc744 \uc900\uc6a9\ud558\uba74\uc11c \u00ab\ud3c9\uade0\ub9e4\ucd9c\uc561\ub4f1\u00bb\uc744 \u00ab\ub9e4\ucd9c\uc561\u00bb\uc73c\ub85c \ubcf4\ub3c4\ub85d \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc758 \uc18c\uae30\uc5c5 \uc5ec\ubd80\ub294 \ud3c9\uade0\uc774 \uc544\ub2c8\ub77c \ub9e4\ucd9c\uc561 \uae30\uc900 80\uc5b5\uc6d0 \uc774\ud558\uc778\uc9c0\ub85c \ud310\uc815\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubcf8\uc810\uc740 \uc218\ub3c4\uad8c\uc774\uace0 \uacf5\uc0ac\ub294 \uc804\ubd80 \uc9c0\ubc29\uc5d0\uc11c \ud558\uba74 30%\ub97c \ubc1b\ub098\uc694?<\/summary>\n<p>\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \ubc95\uc778\uc758 \ubcf8\uc810\uc774\ub098 \uc8fc\uc0ac\ubb34\uc18c\uac00 \uc218\ub3c4\uad8c\uc5d0 \uc788\uc73c\uba74 \ubaa8\ub4e0 \uc0ac\uc5c5\uc7a5\uc744 \uc218\ub3c4\uad8c\uc5d0 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uace0 \uac10\uba74\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4(\uc81c7\uc870 \uc81c1\ud56d \ub2e8\uc11c). \uc18c\uae30\uc5c5\uc774\uba74 20%, \uc911\uae30\uc5c5\uc774\uba74 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ud1b5\uc2e0 \uacf5\uc0ac\ub3c4 \ud568\uaed8 \ud558\ub294\ub370 \uac10\uba74\uc728\uc774 \ub2ec\ub77c\uc9c0\ub098\uc694?<\/summary>\n<p>\ub2ec\ub77c\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud1b5\uc2e0 \uacf5\uc0ac\uc5c5(4232)\ub3c4 \uc804\uae30 \uacf5\uc0ac\uc5c5(4231)\uacfc \uac19\uc774 \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958\uc758 \uac74\uc124\uc5c5\uc5d0 \uc18d\ud558\ubbc0\ub85c \uac19\uc740 \uac74\uc124\uc5c5 \uac10\uba74\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucc3d\uc5c5\uc911\uc18c\uae30\uc5c5 \uc138\uc561\uac10\uba74\uc744 \ubc1b\ub294 \uc911\uc5d0\ub3c4 \ud2b9\ubcc4\uc138\uc561\uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uac19\uc740 \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \uac19\uc740 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ub450 \uac10\uba74\uc774 \ud568\uaed8 \uc801\uc6a9\ub420 \uc218 \uc788\uc73c\uba74 \uadf8\uc911 \ud558\ub098\ub9cc \uc120\ud0dd\ud569\ub2c8\ub2e4(\uc81c127\uc870 \uc81c5\ud56d). \ub450 \uac10\uba74 \uac00\uc6b4\ub370 \uc138\uc561\uc774 \ub354 \uc904\uc5b4\ub4dc\ub294 \ucabd\uc744 \uace0\ub985\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac10\uba74\uc740 \uc5b8\uc81c\uae4c\uc9c0 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ud604\ud589 \uc870\ubb38\uc740 2028\ub144 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ub05d\ub098\ub294 \uacfc\uc138\uc5f0\ub3c4\uae4c\uc9c0 \uac10\uba74\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4(\uc81c7\uc870 \uc81c1\ud56d). 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774\ub77c\uba74 2028 \uc0ac\uc5c5\uc5f0\ub3c4\ubd84\uae4c\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac10\uba74\uc2e0\uccad\uc11c\ub97c \ub0b4\uc9c0 \uc54a\uc73c\uba74 \uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc5c6\ub098\uc694?<\/summary>\n<p>\uc2e0\uace0 \ub54c \uc2e0\uccad\uc11c\ub97c \ub0b4\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ubc95\uc815\uc2e0\uace0\uae30\ud55c \ud6c4 5\ub144 \uc774\ub0b4\uc5d0 \uacbd\uc815\uccad\uad6c\ub85c \uac10\uba74\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d).<\/p>\n<\/details>\n<\/div>\n<p>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00 \u2014 <a href=\"\/insights\/electrical-construction-capital\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \uc790\ubcf8\uae08, \uc5bc\ub9c8\ub85c \uc720\uc9c0\ud574\uc57c \ud558\ub294\uac00<\/a> \u00b7 <a href=\"\/insights\/jeongi-gongsaeop-beobin-jeonhwan\/\">\uc804\uae30\uacf5\uc0ac\uc5c5 \ubc95\uc778\uc804\ud658, \uc790\ubcf8\uae08 1\uc5b5 5\ucc9c\ub9cc\uc73c\ub85c\ub294 \ubd80\uc871\ud55c \uacbd\uc6b0<\/a> \u00b7 <a href=\"\/insights\/corporate-tax-refund-correction-claim-guide\/\">\ubc95\uc778\uc138 \ub354 \ub0b8 \uc138\uae08 \ub3cc\ub824\ubc1b\uae30, \uacbd\uc815\uccad\uad6c \uae30\ubcf8 \uac00\uc774\ub4dc<\/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(\uc2dc\ud589 2026. 9. 18.) \uc81c2\uc870 \uc81c3\ud56d \u00b7 \uc81c7\uc870 \u00b7 \uc81c127\uc870 \uc81c4\ud56d\u00b7\uc81c5\ud56d\u00b7\uc81c10\ud56d \u00b7 \uc81c132\uc870 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uc870\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc2dc\ud589\ub839(\uc2dc\ud589 2026. 9. 18.) \uc81c2\uc870 \uc81c1\ud56d \u00b7 \uc81c6\uc870 \uc81c4\ud56d\u00b7\uc81c7\ud56d\u00b7\uc81c8\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-02)<br \/>\n  \u00b7 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c8\uc870 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-02)<br \/>\n  \u00b7 \uc911\uc18c\uae30\uc5c5\uae30\ubcf8\ubc95 \uc2dc\ud589\ub839 \ubcc4\ud45c 3 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \ubc95\uc778\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uad6d\uc138\uae30\ubcf8\ubc95(\uc2dc\ud589 2026. 8. 11.) \uc81c45\uc870\uc7582 \uc81c1\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \ud55c\uad6d\ud45c\uc900\uc0b0\uc5c5\ubd84\ub958(\ud1b5\uacc4\uccad \uace0\uc2dc \uc81c2024-203\ud638, 2024. 7. 1. \uc2dc\ud589) \u2014 law.go.kr \ud589\uc815\uaddc\uce59 (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 \uc218\uc6d0\uc9c0\ubc29\ubc95\uc6d0 2021. 7. 8. \uc120\uace0 2020\uad6c\ud56971582 \u00b7 \ubd80\uc0b0\uc9c0\ubc29\ubc95\uc6d0 2024. 8. 22. \uc120\uace0 2024\uad6c\ud56920322 \u2014 glaw.scourt.go.kr (\ud655\uc778\uc77c 2026-10-01)<br \/>\n  \u00b7 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