{"id":6901,"date":"2026-11-01T08:00:00","date_gmt":"2026-10-31T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6901"},"modified":"2026-10-31T20:00:12","modified_gmt":"2026-10-31T11:00:12","slug":"gajok-beobin-seollip-jabongeum-jibun","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/gajok-beobin-seollip-jabongeum-jibun\/","title":{"rendered":"\uac00\uc871\ubc95\uc778 \uc124\ub9bd, \uc790\ubcf8\uae08\uacfc \uc790\ub140 \uc9c0\ubd84\uc744 \uc815\ud558\ub294 \uc21c\uc11c"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\uac00\uc871\ubc95\uc778\uc740 \uc790\ubcf8\uae08\uc744 \ud06c\uac8c \uc7a1\uae30 \uc804\uc5d0 \ubcf8\uc810 \uc18c\uc7ac\uc9c0\uc640 \uc790\ub140 \uc778\uc218\uc790\uae08\uc758 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4\ubd80\ud130 \uc815\ud574\uc57c \uc124\ub9bd \uc138\uae08\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/strong> \ubc95\uc5d0 \uc815\ud55c \ucd5c\uc800\uc790\ubcf8\uae08\uc740 \uc5c6\uace0, \uc790\ubcf8\uae08\uc774 10\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \uc774\uc0ac 1\uba85\uc73c\ub85c\ub3c4 \uc138\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><strong>\uc124\ub9bd \ub4f1\uae30 \uc138\uae08<\/strong><\/p>\n<ul>\n<li>\ub4f1\ub85d\uba74\ud5c8\uc138\ub294 \uc790\ubcf8\uae08\uc758 0.4%\uc774\uace0 \ucd5c\uc800 11\ub9cc2,500\uc6d0\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uc9c0\ubc29\uad50\uc721\uc138 20%\uac00 \ubd99\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc218\ub3c4\uad8c \uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed(\ub300\ub3c4\uc2dc)\uc5d0\uc11c \uc138\uc6b0\uba74 \uc138 \ubc30\uc774\uace0, \uc124\ub9bd \ub4a4 5\ub144 \uc548\uc5d0 \ub298\ub9b0 \uc790\ubcf8\uae08\ub3c4 \uc138 \ubc30\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\uc790\ub140 \uc9c0\ubd84<\/strong><\/p>\n<ul>\n<li>\ubd80\ubaa8\uac00 \uc900 \uc778\uc218\uc790\uae08\uc740 10\ub144 \ud569\uc0b0 \uc131\ub144 5\ucc9c\ub9cc\uc6d0, \ubbf8\uc131\ub144 2\ucc9c\ub9cc\uc6d0\uae4c\uc9c0 \uc99d\uc5ec\uc138\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc740 \uc774 \ud55c\ub3c4\uc5d0\uc11c \uac70\uafb8\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li>\n<li>\uc124\ub9bd \ub54c \ubc1b\uc740 \uc8fc\uc2dd\uc740 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uc5b4\ub3c4 \uac04\uc8fc\ucde8\ub4dd\uc138\uac00 \uc5c6\uc9c0\ub9cc, \uc124\ub9bd \ub4a4\uc5d0 \uc8fc\uc2dd\uc744 \uc0ac\uc11c \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uac70\ub098 \uacfc\uc810\uc8fc\uc8fc\uc758 \uc9c0\ubd84 \ube44\uc728\uc774 \ub298\uba74 \ubc95\uc778 \ubd80\ub3d9\uc0b0\uc5d0 \ucde8\ub4dd\uc138\uac00 \ubd99\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 2026-10-03 \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 \ubd84\uaed8 \uad8c\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<ul>\n<li>\ubc30\uc6b0\uc790\u00b7\uc790\ub140\uc640 \ud568\uaed8 \uc8fc\uc8fc\uac00 \ub418\ub294 \ubc95\uc778\uc744 \uc0c8\ub85c \uc138\uc6b0\ub824\ub294 \ubd84<\/li>\n<li>\uc790\ub140 \uc9c0\ubd84\uc744 \uba87 \ud37c\uc13c\ud2b8\ub85c \ud560\uc9c0, \uc778\uc218\ud560 \ub3c8\uc744 \uc5b4\ub5bb\uac8c \uc904\uc9c0 \uc815\ud558\uc9c0 \ubabb\ud55c \ubd84<\/li>\n<li>\ubcf8\uc810\uc744 \uc11c\uc6b8\u00b7\uc218\ub3c4\uad8c\uc5d0 \ub458\uc9c0 \uadf8 \ubc16\uc5d0 \ub458\uc9c0 \uace0\ubbfc \uc911\uc778 \ubd84<\/li>\n<\/ul>\n<\/div>\n<p><strong>\uac00\uc871\ubc95\uc778 \uc124\ub9bd\uc5d0\uc11c \uc138\uae08\uc744 \uac00\ub974\ub294 \uacb0\uc815\uc740 \ub4f1\uae30 \uc11c\ub958\ub97c \uc4f0\uae30 \uc804\uc5d0 \uc774\ubbf8 \ub05d\ub0a9\ub2c8\ub2e4.<\/strong> \ubcf8\uc810 \uc18c\uc7ac\uc9c0\uac00 \ub4f1\ub85d\uba74\ud5c8\uc138\uc758 \ubc30\uc218\ub97c \uc815\ud558\uace0, \uc790\ubcf8\uae08\uacfc \uc9c0\ubd84\uc728\uc758 \uacf1\uc774 \uc790\ub140\uac00 \ub9c8\ub828\ud574\uc57c \ud560 \ub3c8\uc744 \uc815\ud558\uba70, \uadf8 \ub3c8\uc744 \ubd80\ubaa8\uac00 \uc8fc\uba74 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4\uac00 \uc9c0\ubd84\uc728\uc758 \uc0c1\ud55c\uc774 \ub429\ub2c8\ub2e4. \uc544\ub798 \uae30\uc900\uc740 \uad6d\ub0b4\uc5d0 \uc0ac\ub294 \uac00\uc871\uc774 \ubc95\uc778\uc744 \uc0c8\ub85c \uc138\uc6b0\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc124\ub9bd\ud55c \ub4a4 \ubc95\uc778\uc744 \uc6b4\uc6a9\ud558\ub294 \uc138\uae08\uc740 <a href=\"\/insights\/family-corporation-tax-changes\/\">\uac00\uc871\ubc95\uc778 \uc138\uc728 \uc778\uc0c1 \ub4a4 \ub2ec\ub77c\uc9c4 \uc804\ub7b5<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uac00\uc871\ubc95\uc778 \uc790\ubcf8\uae08\uc740 \uc5bc\ub9c8\ubd80\ud130 \uc2dc\uc791\ud560 \uc218 \uc788\ub098<\/h2>\n<p>\ubc95\uc774 \uc815\ud55c \ucd5c\uc800 \uae08\uc561\uc740 \uc5c6\uc2b5\ub2c8\ub2e4. \uc0c1\ubc95\uc740 \uc561\uba74\uc8fc\uc2dd 1\uc8fc\uc758 \uae08\uc561\uc744 100\uc6d0 \uc774\uc0c1\uc73c\ub85c\ub9cc \uc815\ud558\uace0 \uc788\uc5b4(\uc0c1\ubc95 \uc81c329\uc870 \uc81c3\ud56d), \uc790\ubcf8\uae08\uc740 \uc0ac\uc5c5\uc5d0 \ud544\uc694\ud55c \uc6b4\uc601\uc790\uae08\uacfc \uc124\ub9bd \uc138\uae08, \uc790\ub140\uac00 \ub9c8\ub828\ud560 \uc778\uc218\ub300\uae08\uc744 \ud568\uaed8 \ubcf4\uace0 \uc815\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \uc790\ubcf8\uae08 10\uc5b5\uc6d0\uc744 \uae30\uc900\uc73c\ub85c \ud68c\uc0ac\uc758 \uae30\uad00 \uad6c\uc131\uacfc \uc124\ub9bd \uc11c\ub958\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc790\ubcf8\uae08 10\uc5b5\uc6d0 \ubbf8\ub9cc<\/th>\n<th>\uc790\ubcf8\uae08 10\uc5b5\uc6d0 \uc774\uc0c1<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc774\uc0ac \uc218<\/td>\n<td>1\uba85 \ub610\ub294 2\uba85 \uac00\ub2a5<\/td>\n<td>3\uba85 \uc774\uc0c1<\/td>\n<td>\uc0c1\ubc95 \uc81c383\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc774\uc0ac\uac00 1~2\uba85\uc77c \ub54c \ud68c\uc0ac \ub300\ud45c<\/td>\n<td>\uac01 \uc774\uc0ac(\uc815\uad00\uc73c\ub85c \ub300\ud45c\uc774\uc0ac\ub97c \uc815\ud558\uba74 \ub300\ud45c\uc774\uc0ac)<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uc0c1\ubc95 \uc81c383\uc870 \uc81c6\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uac10\uc0ac<\/td>\n<td>\uc120\uc784\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc74c<\/td>\n<td>\uc0dd\ub7b5 \ud2b9\ub840 \uc5c6\uc74c<\/td>\n<td>\uc0c1\ubc95 \uc81c409\uc870 \uc81c4\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\ubc1c\uae30\uc124\ub9bd \ub54c \ub0a9\uc785 \uc99d\uba85<\/td>\n<td>\uae08\uc735\uae30\uad00 \uc794\uace0\uc99d\uba85\uc11c\ub85c \ub300\uccb4 \uac00\ub2a5<\/td>\n<td>\ub0a9\uc785\uae08 \ubcf4\uad00\uc99d\uba85\uc11c(\ub300\uccb4 \ud2b9\ub840 \uc5c6\uc74c)<\/td>\n<td>\uc0c1\ubc95 \uc81c318\uc870 \uc81c3\ud56d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\ubc95\uc5d0 \uc815\ud55c \ucd5c\uc800\uc790\ubcf8\uae08\uc740 \uc5c6\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc790\ubcf8\uae08 100\ub9cc\uc6d0\uc73c\ub85c\ub3c4 \uc124\ub9bd \uc790\uccb4\ub294 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc561\uba74 100\uc6d0 \uc774\uc0c1\uc774\ub77c\ub294 \ud558\ud55c\ub9cc \uc788\uc73c\ubbc0\ub85c 1\uc8fc 5,000\uc6d0\uc9dc\ub9ac \uc8fc\uc2dd 200\uc8fc\ub97c \ubc1c\ud589\ud574\ub3c4 \ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uc5c5\uc885\uc5d0 \ub530\ub77c \uc778\ud5c8\uac00 \ub2e8\uacc4\uc5d0\uc11c \ubcc4\ub3c4\uc758 \uc790\ubcf8\uae08 \uae30\uc900\uc744 \uc694\uad6c\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc73c\ubbc0\ub85c, \uc5c5\uc885\uc744 \uba3c\uc800 \uc815\ud55c \ub4a4 \uadf8 \uae30\uc900\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ubcf8\uae08 10\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \ubd80\ubaa8 \ud55c \uba85\uc774 \uc774\uc0ac\ub85c \uc2dc\uc791\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uac00\uc871\ubc95\uc778 \ub300\ubd80\ubd84\uc740 \uc790\ubcf8\uae08 10\uc5b5\uc6d0 \ubbf8\ub9cc\uc73c\ub85c \uc2dc\uc791\ud558\ubbc0\ub85c, \ubd80\ubaa8 \ud55c \uba85\uc774 \uc774\uc0ac \uacb8 \ub300\ud45c\uac00 \ub418\uace0 \uac10\uc0ac\ub97c \ub450\uc9c0 \uc54a\ub294 \uad6c\uc131\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uac00\uc871 \ubaa8\ub450\uac00 \ucc98\uc74c\ubd80\ud130 \ucd9c\uc790\ud558\ub294 \ubc1c\uae30\uc124\ub9bd\uc774\ub77c\uba74 \uc740\ud589 \uc794\uace0\uc99d\uba85\uc11c\ub85c \ub0a9\uc785\uc744 \uc99d\uba85\ud560 \uc218 \uc788\uc5b4 \uc808\ucc28\ub3c4 \uac04\ub2e8\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc124\ub9bd \ub4f1\uae30 \ub54c \ub0b4\ub294 \uc138\uae08\uc740 \uc5bc\ub9c8\uc778\uac00<\/h2>\n<p>\ubc95\uc778 \uc124\ub9bd \ub4f1\uae30\uc5d0\ub294 \ub4f1\ub85d\uba74\ud5c8\uc138\uc640 \uc9c0\ubc29\uad50\uc721\uc138\uac00 \ubd99\uc2b5\ub2c8\ub2e4. \ub4f1\ub85d\uba74\ud5c8\uc138\ub294 \ub0a9\uc785\ud55c \uc790\ubcf8\uae08\uc758 1\ucc9c\ubd84\uc758 4\uc774\uace0, \uacc4\uc0b0\ud55c \uc138\uc561\uc774 11\ub9cc2,500\uc6d0\ubcf4\ub2e4 \uc801\uc73c\uba74 11\ub9cc2,500\uc6d0\uc744 \ub0c5\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870 \uc81c1\ud56d \uc81c6\ud638). \uc9c0\ubc29\uad50\uc721\uc138\ub294 \uc2e4\uc81c\ub85c \ub0b4\ub294 \ub4f1\ub85d\uba74\ud5c8\uc138\uc758 100\ubd84\uc758 20\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c151\uc870 \uc81c1\ud56d \uc81c2\ud638). \uc544\ub798 \ud45c\ub294 \uc870\ub840\ub85c \uc138\uc728\uc744 \ubc14\uafb8\uc9c0 \uc54a\uc740 \ud45c\uc900\uc138\uc728\uc744 \uac00\uc815\ud574 \uacc4\uc0b0\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc790\ubcf8\uae08<\/th>\n<th>\ub300\ub3c4\uc2dc \ubc16 \ub4f1\ub85d\uba74\ud5c8\uc138<\/th>\n<th>\ub300\ub3c4\uc2dc \ubc16 \ud569\uacc4(\uc9c0\ubc29\uad50\uc721\uc138 \ud3ec\ud568)<\/th>\n<th>\ub300\ub3c4\uc2dc \uc548 \ub4f1\ub85d\uba74\ud5c8\uc138<\/th>\n<th>\ub300\ub3c4\uc2dc \uc548 \ud569\uacc4(\uc9c0\ubc29\uad50\uc721\uc138 \ud3ec\ud568)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\ucc9c\ub9cc\uc6d0<\/td>\n<td>112,500\uc6d0(\ucd5c\uc800\uc138\uc561)<\/td>\n<td>135,000\uc6d0<\/td>\n<td>337,500\uc6d0<\/td>\n<td>405,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>1\uc5b5\uc6d0<\/td>\n<td>400,000\uc6d0<\/td>\n<td>480,000\uc6d0<\/td>\n<td>1,200,000\uc6d0<\/td>\n<td>1,440,000\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>5\uc5b5\uc6d0<\/td>\n<td>2,000,000\uc6d0<\/td>\n<td>2,400,000\uc6d0<\/td>\n<td>6,000,000\uc6d0<\/td>\n<td>7,200,000\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc790\ubcf8\uae08\uc774 2,812\ub9cc5\ucc9c\uc6d0\ubcf4\ub2e4 \uc801\uc73c\uba74 1\ucc9c\ubd84\uc758 4\ub85c \uacc4\uc0b0\ud55c \uc138\uc561\uc774 11\ub9cc2,500\uc6d0\uc5d0 \ubabb \ubbf8\uce58\ubbc0\ub85c \ucd5c\uc800\uc138\uc561\uc744 \ub0c5\ub2c8\ub2e4. \ub300\ub3c4\uc2dc \uc548\uc5d0\uc11c\ub294 \ucd5c\uc800\uc138\uc561\ub3c4 \uc138 \ubc30\uac00 \ub418\uc5b4 33\ub9cc7,500\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/gajok_A_deungrok.png\" alt=\"\uc790\ubcf8\uae08 1\ucc9c\ub9cc\uc6d0\u00b71\uc5b5\uc6d0\u00b75\uc5b5\uc6d0\uc73c\ub85c \uac00\uc871\ubc95\uc778\uc744 \uc124\ub9bd\ud560 \ub54c \ub4f1\ub85d\uba74\ud5c8\uc138\uc640 \uc9c0\ubc29\uad50\uc721\uc138 \ud569\uacc4\ub97c \ub300\ub3c4\uc2dc \ubc16\uacfc \ub300\ub3c4\uc2dc \uc548\uc73c\ub85c \ub098\ub208 \ub9c9\ub300 \ube44\uad50. \ub300\ub3c4\uc2dc \ubc16\uc740 13\ub9cc5\ucc9c\uc6d0\u00b748\ub9cc\uc6d0\u00b7240\ub9cc\uc6d0\uc774\uace0 \ub300\ub3c4\uc2dc \uc548\uc740 40\ub9cc5\ucc9c\uc6d0\u00b7144\ub9cc\uc6d0\u00b7720\ub9cc\uc6d0\uc73c\ub85c \uc138 \ubc30\uc774\uba70, \ud45c\uc900\uc138\uc728 \uac00\uc815\uc774\ub2e4.\" \/><figcaption>\uc124\ub9bd \ub4f1\uae30 \uc138\uae08(\ub4f1\ub85d\uba74\ud5c8\uc138+\uc9c0\ubc29\uad50\uc721\uc138), \ud45c\uc900\uc138\uc728 \uac00\uc815 \u00b7 \uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870\u00b7\uc81c151\uc870<\/figcaption><\/figure>\n<h2>\ub4f1\ub85d\uba74\ud5c8\uc138 \ub300\ub3c4\uc2dc \uc911\uacfc\uac00 \uc801\uc6a9\ub418\ub294 \ub4f1\uae30<\/h2>\n<p>\ub300\ub3c4\uc2dc \uc548\uc758 \ubc95\uc778 \uc124\ub9bd \ub4f1\uae30\uc640 \uc124\ub9bd \ub4a4 5\ub144 \uc548\uc758 \uc99d\uc790 \ub4f1\uae30, \uadf8\ub9ac\uace0 \ub300\ub3c4\uc2dc \ubc16 \ubc95\uc778\uc774 \ubcf8\uc810\uc744 \ub300\ub3c4\uc2dc\ub85c \uc62e\uae30\ub294 \ub4f1\uae30\uc785\ub2c8\ub2e4. \uc218\ub3c4\uad8c \uc548\uc5d0\uc11c\ub294 \uc11c\uc6b8\ud2b9\ubcc4\uc2dc \ubc16\uc5d0\uc11c \uc11c\uc6b8\ud2b9\ubcc4\uc2dc\ub85c \uc62e\uae30\ub294 \uac83\ub3c4 \ub300\ub3c4\uc2dc \uc804\uc785\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870 \uc81c2\ud56d \uc81c1\ud638). \uac19\uc740 \uc790\ubcf8\uae08\uc774\ub77c\ub3c4 \ubcf8\uc810 \uc704\uce58\uc640 \uc99d\uc790 \uc2dc\uc810\uc5d0 \ub530\ub77c \uc138\uc561\uc774 \uc138 \ubc30\ub85c \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \ubcf8\uc810 \uc18c\uc7ac\uc9c0\ub294 \uc124\ub9bd \uc804\uc5d0 \uc815\ud574 \ub461\ub2c8\ub2e4.<\/p>\n<h3>\ub300\ub3c4\uc2dc\uc5d0\uc11c \ubc95\uc778\uc744 \uc138\uc6b0\uba74 \ub4f1\ub85d\uba74\ud5c8\uc138\uac00 \uc138 \ubc30\uc785\ub2c8\ub2e4<\/h3>\n<p>\uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870 \uc81c2\ud56d\uc740 \ub300\ub3c4\uc2dc\uc5d0\uc11c \ubc95\uc778\uc744 \uc124\ub9bd\ud558\ub294 \ub4f1\uae30\uc758 \uc138\uc728\uc744 \uc77c\ubc18 \uc138\uc728\uc758 100\ubd84\uc758 300\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ub300\ub3c4\uc2dc\ub294 \uc218\ub3c4\uad8c\uc815\ube44\uacc4\ud68d\ubc95\uc5d0 \ub530\ub978 \uacfc\ubc00\uc5b5\uc81c\uad8c\uc5ed\uc5d0\uc11c \uc0b0\uc5c5\ub2e8\uc9c0\ub97c \ube80 \uc9c0\uc5ed\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870 \uc81c2\ud56d). \ub300\ub3c4\uc2dc\uc5d0 \ub458 \uc218\ubc16\uc5d0 \uc5c6\ub2e4\uace0 \ubcf4\uc544 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud55c \uc5c5\uc885\uc740 \uc911\uacfc\ud558\uc9c0 \uc54a\uc9c0\ub9cc, \uadf8 \uc5c5\uc885\uc73c\ub85c \ub4f1\uae30\ud55c \ub4a4 2\ub144 \uc548\uc5d0 \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ub2e4\ub978 \uc5c5\uc885\uc73c\ub85c \ubc14\uafb8\uac70\ub098 \ucd94\uac00\ud558\uba74 \uadf8 \ubd80\ubd84\uc740 \ub2e4\uc2dc \uc911\uacfc\ud569\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c3\ud56d). \ub4f1\ub85d\uba74\ud5c8\uc138\uc640 \ubcc4\ub3c4\ub85c, \ub300\ub3c4\uc2dc\uc5d0\uc11c \uc124\ub9bd\ud55c \ubc95\uc778\uc774 \uc124\ub9bd \uc774\ud6c4 5\ub144 \uc548\uc5d0 \ub300\ub3c4\uc2dc\uc758 \ubd80\ub3d9\uc0b0\uc744 \ucde8\ub4dd\ud558\uba74 \ucde8\ub4dd\uc138\ub3c4 \uc911\uacfc\ub429\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c13\uc870 \uc81c2\ud56d \uc81c1\ud638, \uc2dc\ud589\ub839 \uc81c27\uc870 \uc81c3\ud56d). \uc124\ub9bd \ub4a4 \ubd80\ub3d9\uc0b0\uc744 \uc0b4 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74 \uc774 \uc911\uacfc\uae4c\uc9c0 \ud568\uaed8 \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc124\ub9bd \ub4a4 5\ub144 \uc548\uc5d0 \ub298\ub9b0 \uc790\ubcf8\uae08\ub3c4 \uc138 \ubc30\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub3c4\uc2dc\uc5d0\uc11c \uc801\uc740 \uc790\ubcf8\uae08\uc73c\ub85c \uc138\uc6b4 \ub4a4 \uc124\ub9bd \ud6c4 5\ub144 \uc548\uc5d0 \ub298\ub9ac\uba74 \uc911\uacfc\ub97c \ud53c\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uc124\ub9bd \ud6c4 5\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uc744 \ub298\ub9ac\ub294 \ub4f1\uae30\ub3c4 \uac19\uc740 \uc911\uacfc \ub300\uc0c1\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870 \uc81c2\ud56d \uc81c1\ud638). \ub300\ub3c4\uc2dc \ubc16\uc5d0\uc11c \uc138\uc6b4 \ubc95\uc778\uc774 \ubcf8\uc810\uc744 \ub300\ub3c4\uc2dc\ub85c \uc62e\uae30\ub294 \uacbd\uc6b0\ub3c4 \uc124\ub9bd\uc73c\ub85c \ubcf4\uc544 \uc138 \ubc30\ub97c \uc801\uc6a9\ud558\uace0, \uc62e\uae34 \ub4a4 5\ub144 \uc548\uc758 \uc99d\uc790\ub3c4 \ud3ec\ud568\ud569\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c2\ud638). 5\ub144 \uc548\uc5d0\ub294 \ub098\ub220 \ub123\uc5b4\ub3c4 \ucc98\uc74c\uc5d0 \ud55c \ubc88\uc5d0 \ub123\uc5b4\ub3c4 \uac19\uc740 \uc138 \ubc30\uac00 \uc801\uc6a9\ub418\uace0, \uc124\ub9bd \ud6c4 5\ub144\uc774 \uc9c0\ub09c \ub4a4\uc758 \uc99d\uc790 \ub4f1\uae30\ub294 \uc774 \uc911\uacfc \ub300\uc0c1\uc5d0\uc11c \ubc97\uc5b4\ub0a9\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ub140\uac00 \uc8fc\uc2dd\uc744 \uc778\uc218\ud560 \ub3c8\uc740 \uc5b4\ub5bb\uac8c \ub9c8\ub828\ud558\ub098<\/h2>\n<p>\uc790\ub140\uc5d0\uac8c \uc774\ubbf8 \ubaa8\uc544 \ub454 \uc18c\ub4dd\uc774 \uc5c6\ub2e4\uba74 \ubd80\ubaa8\uac00 \ud604\uae08\uc744 \uc99d\uc5ec\ud558\uace0 \uc790\ub140\uac00 \uadf8 \ub3c8\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc778\uc218\ud558\ub294 \ubc29\uc2dd\uc774 \uae30\ubcf8\uc785\ub2c8\ub2e4. \uc774\ub54c \ubd80\ubaa8\uc5d0\uac8c\uc11c \ubc1b\uc740 \ub3c8\uc740 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4\uae4c\uc9c0 \uc99d\uc5ec\uc138\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc9c1\uacc4\uc874\uc18d\uc5d0\uac8c\uc11c \ubc1b\uc73c\uba74 \uc131\ub144 \uc790\ub140\ub294 5\ucc9c\ub9cc\uc6d0, \ubbf8\uc131\ub144 \uc790\ub140\ub294 2\ucc9c\ub9cc\uc6d0\uc774\uace0, \uc99d\uc5ec \uc804 10\ub144 \ub3d9\uc548 \uc774\ubbf8 \uacf5\uc81c\ubc1b\uc740 \uae08\uc561\uacfc \ud569\uccd0 \uc774 \ud55c\ub3c4\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870).<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0ac\ub840(10\ub144 \uc548 \ub2e4\ub978 \uc99d\uc5ec \uc5c6\uc74c)<\/th>\n<th>\uc778\uc218\ub300\uae08(\uc99d\uc5ec\uc561)<\/th>\n<th>\uacf5\uc81c<\/th>\n<th>\uacfc\uc138\ud45c\uc900<\/th>\n<th>\uc0b0\ucd9c\uc138\uc561<\/th>\n<th>\uc2e0\uace0\uc138\uc561\uacf5\uc81c 3%<\/th>\n<th>\ub0a9\ubd80\uc138\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc790\ubcf8\uae08 1\uc5b5\uc6d0 \u00b7 \uc131\ub144 \uc790\ub140 20%<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08 1\uc5b5\uc6d0 \u00b7 \ubbf8\uc131\ub144 \uc790\ub140 20%<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08 3\uc5b5\uc6d0 \u00b7 \uc131\ub144 \uc790\ub140 30%<\/td>\n<td>9,000\ub9cc\uc6d0<\/td>\n<td>5,000\ub9cc\uc6d0<\/td>\n<td>4,000\ub9cc\uc6d0<\/td>\n<td>400\ub9cc\uc6d0<\/td>\n<td>12\ub9cc\uc6d0<\/td>\n<td>388\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uc790\ubcf8\uae08 3\uc5b5\uc6d0 \u00b7 \ubbf8\uc131\ub144 \uc790\ub140 30%<\/td>\n<td>9,000\ub9cc\uc6d0<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>7,000\ub9cc\uc6d0<\/td>\n<td>700\ub9cc\uc6d0<\/td>\n<td>21\ub9cc\uc6d0<\/td>\n<td>679\ub9cc\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uacfc\uc138\ud45c\uc900 1\uc5b5\uc6d0 \uc774\ud558\uc5d0\ub294 10%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub418\uace0(\uac19\uc740 \ubc95 \uc81c26\uc870\u00b7\uc81c56\uc870), \uae30\ud55c \uc548\uc5d0 \uc2e0\uace0\ud558\uba74 \uc0b0\ucd9c\uc138\uc561\uc758 3%\ub97c \uacf5\uc81c\ud569\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c69\uc870 \uc81c2\ud56d). \uc2e0\uace0\uae30\ud55c\uc740 \uc99d\uc5ec\ubc1b\uc740 \ub0a0\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4\uc785\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c68\uc870 \uc81c1\ud56d).<\/p>\n<h3>\ubd80\ubaa8\uac00 \uc900 \uc778\uc218\uc790\uae08\uc740 \uacf5\uc81c \ud55c\ub3c4 \uc548\uc774\uba74 \uc99d\uc5ec\uc138\uac00 \uc5c6\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uacf5\uc81c\ub294 \ubc1b\ub294 \uc790\ub140\ub9c8\ub2e4 \ub530\ub85c \uc801\uc6a9\ub418\ubbc0\ub85c \uc131\ub144 \uc790\ub140 \ub450 \uba85\uc774\uba74 \uac01\uc790 5\ucc9c\ub9cc\uc6d0\uae4c\uc9c0\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc8fc\ub294 \ucabd\uc774 \uc544\ubc84\uc9c0\uc640 \uc5b4\uba38\ub2c8\ub85c \ub098\ub258\uc5b4\ub3c4 \ud55c \uc790\ub140\uac00 \ubc1b\ub294 \uacf5\uc81c\ub294 \ud569\uccd0\uc11c 5\ucc9c\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \uacf5\uc81c \ud55c\ub3c4\ub294 \ubc1b\ub294 \uc790\ub140\ub97c \uae30\uc900\uc73c\ub85c, \uc9c1\uacc4\uc874\uc18d\uc5d0\uac8c\uc11c 10\ub144 \ub3d9\uc548 \ubc1b\uc740 \uae08\uc561\uc744 \ubaa8\ub450 \ud569\uccd0 \ud558\ub098\ub9cc \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870). \uc138\uc561\uc774 \uc5c6\ub354\ub77c\ub3c4 \uc99d\uc5ec \uacc4\uc88c \uc774\uccb4 \ub0b4\uc5ed\uacfc \uc8fc\uc2dd \ub0a9\uc785 \ub0b4\uc5ed\uc744 \uc774\uc5b4\uc11c \ubcf4\uad00\ud574 \ub450\uba74 \uc790\ub140\uac00 \ub0b8 \uc778\uc218\ub300\uae08\uc758 \ucd9c\ucc98\ub97c \ubcf4\uc5ec \uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubd80\ubaa8 \ub3c8\uc73c\ub85c \uc790\ub140 \uc774\ub984\uc758 \uc8fc\uc2dd\uc744 \uc0ac\uba74 \uba85\uc758\uc2e0\ud0c1\uc73c\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc99d\uc5ec \uc808\ucc28 \uc5c6\uc774 \ubd80\ubaa8\uac00 \uc9c1\uc811 \ub0a9\uc785\ud558\uace0 \uc8fc\uc8fc\uba85\ubd80\uc5d0\ub9cc \uc790\ub140 \uc774\ub984\uc744 \uc62c\ub9ac\uba74, \uc2e4\uc81c \uc18c\uc720\uc790\ub294 \ubd80\ubaa8\uc774\uace0 \uc790\ub140\ub294 \uc774\ub984\ub9cc \ube4c\ub824\uc900 \uac83\uc73c\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub807\uac8c \ubcf4\uba74 \uadf8 \uc8fc\uc2dd \uac00\uc561\uc744 \uc2e4\uc81c \uc18c\uc720\uc790\uac00 \uba85\uc758\uc790\uc5d0\uac8c \uc99d\uc5ec\ud55c \uac83\uc73c\ub85c \ubcf4\uace0, \ud0c0\uc778 \uba85\uc758\ub85c \ub4f1\uae30\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc870\uc138\ud68c\ud53c \ubaa9\uc801\uc774 \uc788\ub294 \uac83\uc73c\ub85c \ucd94\uc815\ud569\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c45\uc870\uc7582 \uc81c1\ud56d\u00b7\uc81c3\ud56d). \ubc18\ub300\ub85c \ubd80\ubaa8\uac00 \ub0a9\uc785\ub300\uae08\uc744 \uc790\ub140\uc5d0\uac8c \uc900 \uac83\uc73c\ub85c \ubcf4\uba74 \ud604\uae08 \uc99d\uc5ec\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc73c\ub85c \ubcfc\uc9c0\ub294 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \uac08\ub9ac\ubbc0\ub85c, \ud604\uae08\uc744 \uba3c\uc800 \uc790\ub140 \uacc4\uc88c\ub85c \uc99d\uc5ec\ud558\uace0 \uc790\ub140 \uacc4\uc88c\uc5d0\uc11c \ub0a9\uc785\ud558\ub294 \uc21c\uc11c\ub97c \uc9c0\ucf1c\uc57c \ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc790\ub140 \uc9c0\ubd84 \ube44\uc728\uc740 \ubb34\uc5c7\uc744 \uae30\uc900\uc73c\ub85c \uc815\ud558\ub098<\/h2>\n<p>\uc790\ub140\uac00 \ub9c8\ub828\ud560 \uc218 \uc788\ub294 \ub3c8\uacfc, \uc9c0\ubd84 \uad6c\uc131\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ub294 \uc138\ubc95 \uae30\uc900 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uc790\ub140\uc758 \uc778\uc218\ub300\uae08\uc740 \uc790\ubcf8\uae08\uc5d0 \uc9c0\ubd84\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc774\ubbc0\ub85c, \ubd80\ubaa8\uc758 \uc99d\uc5ec\ub85c \ub9c8\ub828\ud55c\ub2e4\uba74 \uacf5\uc81c \ud55c\ub3c4\uac00 \uc9c0\ubd84\uc728\uc758 \uc2e4\uc9c8\uc801\uc778 \uc0c1\ud55c\uc774 \ub429\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \uac00\uc871 \uc9c0\ubd84\uc758 \ud569\uacc4\uac00 30% \uc774\uc0c1\uc778\uc9c0, 50%\ub97c \ub118\ub294\uc9c0\uc5d0 \ub530\ub77c \uc124\ub9bd \ub4a4 \uc801\uc6a9\ub418\ub294 \uaddc\uc815\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc790\ub140 \uc9c0\ubd84\uc728\uc740 \uacf5\uc81c \ud55c\ub3c4\ub97c \uc790\ubcf8\uae08\uc73c\ub85c \ub098\ub220 \uc815\ud569\ub2c8\ub2e4<\/h3>\n<p>\uc790\ubcf8\uae08 1\uc5b5\uc6d0\uc774\ub77c\uba74 \uc131\ub144 \uc790\ub140\ub294 50%(5\ucc9c\ub9cc\uc6d0), \ubbf8\uc131\ub144 \uc790\ub140\ub294 20%(2\ucc9c\ub9cc\uc6d0)\uae4c\uc9c0 \uc99d\uc5ec\uc138 \uc5c6\uc774 \uc778\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\ubcf8\uae08 2\uc5b5\uc6d0\uc774\uba74 \uac19\uc740 \ud55c\ub3c4\uac00 \uac01\uac01 25%\uc640 10%\ub85c \uc904\uc5b4\ub4ed\ub2c8\ub2e4. \uc9c0\ubd84\uc728\uc744 \uba3c\uc800 \uc815\ud574 \ub193\uace0 \uc790\ubcf8\uae08\uc744 \ud0a4\uc6b0\uba74 \uacf5\uc81c \ud55c\ub3c4\ub97c \ub118\ub294 \ubd80\ubd84\uc5d0 \uc99d\uc5ec\uc138\uac00 \uc0dd\uae30\ubbc0\ub85c, \uc790\ubcf8\uae08\uacfc \uc9c0\ubd84\uc728\uc744 \ud568\uaed8 \ub9de\ucd94\ub294 \uc21c\uc11c\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uac00\uc871 \uc9c0\ubd84\uc774 30% \uc774\uc0c1\uc774\uba74 \ubd80\ubaa8\uc640 \ubc95\uc778\uc758 \uac70\ub798\uac00 \uc790\ub140 \uc99d\uc5ec\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4<\/h3>\n<p>\uc9c0\ubc30\uc8fc\uc8fc\uc640 \uadf8 \uce5c\uc871(\uc9c0\ubc30\uc8fc\uc8fc\ub4f1)\uc774 \uac00\uc9c4 \uc9c0\ubd84\uc774 30% \uc774\uc0c1\uc778 \ubc95\uc778\uc740 \ud2b9\uc815\ubc95\uc778\uc774 \ub429\ub2c8\ub2e4. \ud2b9\uc815\ubc95\uc778\uc774 \uc9c0\ubc30\uc8fc\uc8fc\uc640 \uadf8 \ud2b9\uc218\uad00\uacc4\uc778\uc5d0\uac8c\uc11c \uc7ac\uc0b0\uc744 \ubb34\uc0c1\uc73c\ub85c \ubc1b\ub294 \ub4f1\uc758 \uac70\ub798\ub97c \ud558\uba74, \ubc95\uc778\uc774 \uc5bb\uc740 \uc774\uc775\uc5d0 \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc758 \uc9c0\ubd84\uc728\uc744 \uacf1\ud55c \uae08\uc561\uc744 \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \uc99d\uc5ec\ubc1b\uc740 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c45\uc870\uc7585 \uc81c1\ud56d). \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc740 \uc774\ub807\uac8c \uacc4\uc0b0\ud55c \uc774\uc775\uc774 1\uc5b5\uc6d0 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub9cc \uacfc\uc138\ub429\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585 \uc81c5\ud56d). \uc124\ub9bd \ub4a4 \ubd80\ubaa8\uac00 \ubc95\uc778\uc5d0 \uc7ac\uc0b0\uc744 \ub118\uae38 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74 \uc790\ub140 \uc9c0\ubd84\uc728\uc774 \uadf8\ub54c\uc758 \uacfc\uc138\uc561\uc744 \uc88c\uc6b0\ud558\ubbc0\ub85c, \uacc4\uc0b0 \ubc29\ubc95\uc740 <a href=\"\/insights\/family-corporation-tax-changes\/\">\uac00\uc871\ubc95\uc778 \uc138\uc728 \uc778\uc0c1 \ub4a4 \uc804\ub7b5<\/a>\uc5d0\uc11c \uba3c\uc800 \ud655\uc778\ud558\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<h3>\uc784\ub300\u00b7\uc774\uc790 \uc218\uc785 \uc911\uc2ec \ubc95\uc778\uc740 \uccab \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 20% \uc138\uc728\uc785\ub2c8\ub2e4<\/h3>\n<p>\uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc758 \uc9c0\ubd84 \ud569\uacc4\uac00 50%\ub97c \ub118\uace0, \ubd80\ub3d9\uc0b0\uc784\ub300\uc5c5\uc774 \uc8fc\uc5c5\uc774\uac70\ub098 \uc784\ub300\ub8cc\u00b7\uc774\uc790\u00b7\ubc30\ub2f9 \uc218\uc785\uc774 \ub9e4\ucd9c\uc561\uc758 50% \uc774\uc0c1\uc774\uba70, \uc0c1\uc2dc\uadfc\ub85c\uc790\uac00 5\uba85 \ubbf8\ub9cc\uc778 \ubc95\uc778\uc740 \ubc95\uc778\uc138 \uacfc\uc138\ud45c\uc900 200\uc5b5\uc6d0\uae4c\uc9c0 20%\uc758 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c55\uc870 \uc81c1\ud56d \uc81c2\ud638, \uc2dc\ud589\ub839 \uc81c42\uc870 \uc81c2\ud56d). \uc77c\ubc18 \ubc95\uc778\uc740 2\uc5b5\uc6d0\uae4c\uc9c0 10%\uc785\ub2c8\ub2e4. \uc774 \uc138\uc728\uc740 2026\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uc2dc\uc791\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ucd5c\ub300\uc8fc\uc8fc\uc758 \uce5c\uc871\uc778 \uadfc\ub85c\uc790\ub294 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uc5d0\uc11c \ube60\uc9c0\ubbc0\ub85c(\uc2dc\ud589\ub839 \uc81c42\uc870 \uc81c4\ud56d) \uac00\uc871\uc744 \uc9c1\uc6d0\uc73c\ub85c \ucc44\uc6a9\ud574\ub3c4 5\uba85 \uae30\uc900\uc744 \ucc44\uc6b0\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uac00\uc871 \uc9c0\ubd84\uc774 \ub300\ubd80\ubd84\uc778 \ubc95\uc778\uc740 \uc9c0\ubd84\uc728\ub85c \uc774 \uae30\uc900\uc744 \ud53c\ud558\uae30 \uc5b4\ub835\uace0, \uc218\uc785 \uad6c\uc131\uacfc \uadfc\ub85c\uc790 \uc218\ub97c \uc124\ub9bd \uc804\uc5d0 \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc124\ub9bd \ub4a4 \uc9c0\ubd84\uc744 \uc62e\uae30\uba74 \uc5b4\ub5a4 \uc138\uae08\uc774 \uc0dd\uae30\ub098<\/h2>\n<p>\ub300\ud45c\uc801\uc778 \uac83\uc740 \uacfc\uc810\uc8fc\uc8fc \uac04\uc8fc\ucde8\ub4dd\uc138\uc785\ub2c8\ub2e4. \uc124\ub9bd \ub4a4 \uac00\uc871 \uc678 \uc8fc\uc8fc\uc758 \uc9c0\ubd84\uc744 \uc0ac\ub4e4\uc774\uac70\ub098 \uc99d\uc790\ub85c \uac00\uc871 \uc9c0\ubd84 \ube44\uc728\uc774 \ub298\uc5b4 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uac70\ub098 \uacfc\uc810\uc8fc\uc8fc\uc758 \ube44\uc728\uc774 \ub192\uc544\uc9c0\uba74 \uc124\ub9bd \ub54c\ub294 \uc5c6\ub358 \ucde8\ub4dd\uc138\uac00 \uc0dd\uae38 \uc218 \uc788\uace0, \uacfc\uc810\uc8fc\uc8fc\uc5d0\uac8c\ub294 \ubc95\uc778\uc758 \uc9c0\ubc29\uc138 \uccb4\ub0a9\uc5d0 \ub300\ud55c \uc81c2\ucc28 \ub0a9\uc138\uc758\ubb34\ub3c4 \ub530\ub985\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uc124\ub9bd \ub54c \uc8fc\uc2dd\uc744 \ubc1b\uc544 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub41c \uacbd\uc6b0<\/th>\n<th>\uc124\ub9bd \ub4a4 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud574 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub41c \uacbd\uc6b0<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubc95\uc778 \ubd80\ub3d9\uc0b0\ub4f1\uc5d0 \ub300\ud55c \uac04\uc8fc\ucde8\ub4dd\uc138<\/td>\n<td>\ucde8\ub4dd\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc74c<\/td>\n<td>\ubc95\uc778 \ubd80\ub3d9\uc0b0\ub4f1\uc744 \ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \ubd04(\uc774\ubbf8 \uacfc\uc810\uc8fc\uc8fc\uc600\ub2e4\uba74 \ub298\uc5b4\ub09c \ube44\uc728\ub9cc\ud07c)<\/td>\n<td>\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870 \uc81c5\ud56d, \uc2dc\ud589\ub839 \uc81c11\uc870<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778 \uc9c0\ubc29\uc138 \uccb4\ub0a9 \uc2dc \uc81c2\ucc28 \ub0a9\uc138\uc758\ubb34<\/td>\n<td>\ubd80\uc871\uc561 \uc911 \uc2e4\uc9c8\uc801\uc73c\ub85c \uad8c\ub9ac\ub97c \ud589\uc0ac\ud558\ub294 \uc9c0\ubd84 \ube44\uc728\ub9cc\ud07c<\/td>\n<td>\uac19\uc74c<\/td>\n<td>\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c46\uc870<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc124\ub9bd \ub54c \ubc1b\uc740 \uc8fc\uc2dd\uc740 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uc5b4\ub3c4 \uac04\uc8fc\ucde8\ub4dd\uc138\uac00 \uc5c6\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc8fc\uc8fc 1\uba85\uacfc \uadf8 \ud2b9\uc218\uad00\uacc4\uc778\uc758 \uc9c0\ubd84 \ud569\uacc4\uac00 50%\ub97c \ub118\uace0 \uc2e4\uc9c8\uc801\uc73c\ub85c \uad8c\ub9ac\ub97c \ud589\uc0ac\ud558\uba74 \uacfc\uc810\uc8fc\uc8fc\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c46\uc870 \uc81c2\ud638). \ubc95\uc778 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud574 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uba74 \ubc95\uc778\uc774 \uac00\uc9c4 \ubd80\ub3d9\uc0b0\ub4f1\uc744 \ucde8\ub4dd\ud55c \uac83\uc73c\ub85c \ubcf4\uc544 \ucde8\ub4dd\uc138\ub97c \ub9e4\uae30\uc9c0\ub9cc, \ubc95\uc778 \uc124\ub9bd \ub54c \ubc1c\ud589\ud558\ub294 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud574 \uacfc\uc810\uc8fc\uc8fc\uac00 \ub41c \uacbd\uc6b0\ub294 \uc81c\uc678\ud569\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870 \uc81c5\ud56d). \ucc98\uc74c\uc5d0 \uac00\uc871 \uc678 \uc8fc\uc8fc\ub97c \ub450\uc5c8\ub2e4\uac00 \ub098\uc911\uc5d0 \uadf8 \uc9c0\ubd84\uc744 \uc0ac\ub4e4\uc5ec \uac00\uc871 \uc9c0\ubd84\uc774 50%\ub97c \ub118\uac8c \ub418\uba74 \uc774 \uc81c\uc678\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc544 \uadf8\ub54c \ubc95\uc778\uc774 \uac00\uc9c4 \ubd80\ub3d9\uc0b0\ub4f1\uc5d0 \ucde8\ub4dd\uc138\uac00 \ubd99\uc2b5\ub2c8\ub2e4. \uc124\ub9bd \ub54c \uacfc\uc810\uc8fc\uc8fc\uc600\ub354\ub77c\ub3c4 \uadf8 \ub4a4 \uc8fc\uc2dd\uc744 \ub354 \ucde8\ub4dd\ud574 \uc9c0\ubd84 \ube44\uc728\uc774 \ub298\uba74 \ub298\uc5b4\ub09c \ube44\uc728\ub9cc\ud07c\uc744 \ucde8\ub4dd\uc73c\ub85c \ubcf4\uace0, \ub298\uc5b4\ub09c \ube44\uc728\uc774 \uc774\uc804\uc5d0 \uac00\uc84c\ub358 \ucd5c\uace0 \ube44\uc728\ubcf4\ub2e4 \ub192\uc9c0 \uc54a\uc73c\uba74 \uacfc\uc138\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c11\uc870 \uc81c2\ud56d). \uac00\uc871 \uc9c0\ubd84\uc744 50% \ub118\uac8c \ub458 \uacc4\ud68d\uc774\ub77c\uba74 \ucd5c\uc885 \uc9c0\ubd84 \uad6c\uc131\uae4c\uc9c0 \uc124\ub9bd \ub54c \ud655\uc815\ud574 \ub450\ub294 \ud3b8\uc774 \ub0ab\uc2b5\ub2c8\ub2e4. \uacfc\uc138\ud45c\uc900 \uacc4\uc0b0\uc740 <a href=\"\/insights\/gwajeomjuju-ganju-chwideukse\/\">\uacfc\uc810\uc8fc\uc8fc \uac04\uc8fc\ucde8\ub4dd\uc138<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ubc95\uc778 \uc9c0\ubc29\uc138\uac00 \ubc00\ub9ac\uba74 \uacfc\uc810\uc8fc\uc8fc\uac00 \uc9c0\ubd84\ub9cc\ud07c \ubd80\ub2f4\ud569\ub2c8\ub2e4<\/h3>\n<p>\ube44\uc0c1\uc7a5\ubc95\uc778\uc758 \uc7ac\uc0b0\uc73c\ub85c \uc9c0\ubc29\uc138\ub97c \ub2e4 \ub0b4\uc9c0 \ubabb\ud558\uba74, \uacfc\uc138\uae30\uc900\uc77c\uc774\ub098 \ub0a9\uc138\uc758\ubb34\uc131\ub9bd\uc77c \ud604\uc7ac\uc758 \uacfc\uc810\uc8fc\uc8fc\uac00 \ubd80\uc871\uc561\uc5d0 \ub300\ud574 \uc81c2\ucc28 \ub0a9\uc138\uc758\ubb34\ub97c \uc9d1\ub2c8\ub2e4. \ud55c\ub3c4\ub294 \ubd80\uc871\uc561\uc744 \ubc1c\ud589\uc8fc\uc2dd \ucd1d\uc218\ub85c \ub098\ub208 \uae08\uc561\uc5d0 \uadf8 \uc8fc\uc8fc\uac00 \uc2e4\uc9c8\uc801\uc73c\ub85c \uad8c\ub9ac\ub97c \ud589\uc0ac\ud558\ub294 \uc8fc\uc2dd \uc218\ub97c \uacf1\ud55c \uae08\uc561\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c46\uc870). \uc790\ub140\ub3c4 \uac00\uc871 \uacfc\uc810\uc8fc\uc8fc\uc5d0 \ud3ec\ud568\ub418\uba74 \uc2e4\uc9c8\uc801\uc73c\ub85c \uad8c\ub9ac\ub97c \ud589\uc0ac\ud558\ub294 \uc790\uae30 \uc9c0\ubd84\ub9cc\ud07c \uc774 \ucc45\uc784\uc744 \ub098\ub220 \uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uac00\uc871\ubc95\uc778 \uc124\ub9bd \uc21c\uc11c \uc815\ub9ac<\/h2>\n<p>\uc5c5\uc885\uacfc \ubcf8\uc810 \uc704\uce58\ub97c \uba3c\uc800 \uc815\ud558\uace0, \uadf8\ub2e4\uc74c \uc790\ubcf8\uae08, \uc9c0\ubd84\uc728, \uc778\uc218\uc790\uae08 \uc99d\uc5ec, \ub0a9\uc785\uacfc \ub4f1\uae30 \uc21c\uc11c\ub85c \uc9c4\ud589\ud569\ub2c8\ub2e4. \uc55e \ub2e8\uacc4\uc758 \uacb0\uc815\uc774 \ub4a4 \ub2e8\uacc4\uc758 \uc138\uae08\uc744 \uc815\ud558\ubbc0\ub85c \uc21c\uc11c\ub97c \ubc14\uafb8\uba74 \ub2e4\uc2dc \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/10\/gajok_B_sunseo.png\" alt=\"\uac00\uc871\ubc95\uc778 \uc124\ub9bd \ub2e4\uc12f \ub2e8\uacc4 \uc21c\uc11c\ub3c4. 1\ub2e8\uacc4 \uc5c5\uc885\uacfc \ubcf8\uc810 \uc704\uce58(\ub300\ub3c4\uc2dc\uba74 \ub4f1\ub85d\uba74\ud5c8\uc138 \uc138 \ubc30, 5\ub144 \uc548 \uc99d\uc790 \ud3ec\ud568), 2\ub2e8\uacc4 \uc790\ubcf8\uae08(10\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \uc774\uc0ac 1\uba85 \uac00\ub2a5), 3\ub2e8\uacc4 \uc790\ub140 \uc9c0\ubd84\uc728(\uacf5\uc81c \ud55c\ub3c4 \uc131\ub144 5\ucc9c\ub9cc\uc6d0\u00b7\ubbf8\uc131\ub144 2\ucc9c\ub9cc\uc6d0\uc744 \uc790\ubcf8\uae08\uc73c\ub85c \ub098\ub214), 4\ub2e8\uacc4 \uc778\uc218\uc790\uae08 \uc99d\uc5ec\uc640 \uc2e0\uace0(\ub2ec \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4), 5\ub2e8\uacc4 \uc790\ub140 \uacc4\uc88c\uc5d0\uc11c \ub0a9\uc785\ud558\uace0 \uc124\ub9bd \ub4f1\uae30.\" \/><figcaption>\uac00\uc871\ubc95\uc778 \uc124\ub9bd \uc21c\uc11c \u00b7 \uc0c1\ubc95 \uc81c318\uc870\u00b7\uc81c383\uc870, \uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870, \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870\u00b7\uc81c68\uc870<\/figcaption><\/figure>\n<ol>\n<li><strong>\uc5c5\uc885\uacfc \ubcf8\uc810 \uc704\uce58:<\/strong> \ubcf8\uc810\uc744 \ub300\ub3c4\uc2dc\uc5d0 \ub450\uba74 \ub4f1\ub85d\uba74\ud5c8\uc138\uac00 \uc138 \ubc30\uc774\uace0 5\ub144 \uc548 \uc99d\uc790\ub3c4 \uac19\uc2b5\ub2c8\ub2e4. \uc784\ub300\u00b7\uc774\uc790 \uc218\uc785 \uc911\uc2ec\uc774\uba74 20% \uc138\uc728 \uc694\uac74\ub3c4 \uc774 \ub2e8\uacc4\uc5d0\uc11c \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc790\ubcf8\uae08:<\/strong> \uc6b4\uc601\uc790\uae08\uacfc \uc124\ub9bd \uc138\uae08, \uc790\ub140 \uc778\uc218\ub300\uae08\uc744 \ud568\uaed8 \ubcf4\uace0 \uc815\ud569\ub2c8\ub2e4. 10\uc5b5\uc6d0 \ubbf8\ub9cc\uc774\uba74 \uc774\uc0ac 1\uba85, \uac10\uc0ac \uc5c6\uc774 \uc2dc\uc791\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li><strong>\uc790\ub140 \uc9c0\ubd84\uc728:<\/strong> \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4\ub97c \uc790\ubcf8\uae08\uc73c\ub85c \ub098\ub220 \uc0c1\ud55c\uc744 \uc815\ud558\uace0, \uac00\uc871 \uc9c0\ubd84 \ud569\uacc4\uac00 30% \uc774\uc0c1\uc774\uac70\ub098 50%\ub97c \ub118\uc744 \ub54c \ub2ec\ub77c\uc9c0\ub294 \uaddc\uc815\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc778\uc218\uc790\uae08 \uc99d\uc5ec\uc640 \uc2e0\uace0:<\/strong> \ubd80\ubaa8 \uacc4\uc88c\uc5d0\uc11c \uc790\ub140 \uacc4\uc88c\ub85c \ud604\uae08\uc744 \ubcf4\ub0b4\uace0, \uacf5\uc81c\ub97c \ub118\ub294 \ubd80\ubd84\uc740 \uc99d\uc5ec\ubc1b\uc740 \ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc548\uc5d0 \uc2e0\uace0\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\ub0a9\uc785\uacfc \ub4f1\uae30:<\/strong> \uc790\ub140 \uacc4\uc88c\uc5d0\uc11c \uc8fc\uae08\uc744 \ub0a9\uc785\ud558\uace0, \ubc1c\uae30\uc124\ub9bd\uc774\ub77c\uba74 \uc794\uace0\uc99d\uba85\uc11c\ub85c \ub0a9\uc785\uc744 \uc99d\uba85\ud574 \uc124\ub9bd \ub4f1\uae30\ub97c \ud569\ub2c8\ub2e4.<\/li>\n<\/ol>\n<p>\uac1c\uc778\uc0ac\uc5c5\uc790\ub85c \uc774\ubbf8 \uc0ac\uc5c5\uc744 \ud558\uace0 \uc788\ub2e4\uba74 \uc0c8 \ubc95\uc778\uc744 \uc138\uc6b0\ub294 \ub300\uc2e0 \uae30\uc874 \uc0ac\uc5c5\uc744 \ubc95\uc778\uc73c\ub85c \ubc14\uafb8\ub294 \ubc29\uc2dd\ub3c4 \uc788\uc73c\ubbc0\ub85c, <a href=\"\/insights\/beobin-jeonhwan-3-bangsik\/\">\ubc95\uc778\uc804\ud658 \uc138 \uac00\uc9c0 \ubc29\uc2dd<\/a>\uacfc \ube44\uad50\ud574 \ubcf4\ub294 \ud3b8\uc774 \uc21c\uc11c\uc5d0 \ub9de\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\ubcf8\uc810\uc744 \ub300\ub3c4\uc2dc\uc5d0 \ub458 \ud544\uc694\uac00 \uc5c6\ub2e4\uba74 \ub300\ub3c4\uc2dc \ubc16\uc5d0\uc11c \uc124\ub9bd\ud558\ub294 \ud3b8\uc774 \ub4f1\ub85d\uba74\ud5c8\uc138\ub97c 3\ubd84\uc758 1\ub85c \uc904\uc774\uace0, \ub300\ub3c4\uc2dc\uc5d0 \ub450\uc5b4\uc57c \ud55c\ub2e4\uba74 \uc124\ub9bd \ud6c4 5\ub144 \uc548\uc758 \uc99d\uc790\uc5d0\ub3c4 \uac19\uc740 \uc138 \ubc30\uac00 \uc801\uc6a9\ub418\ubbc0\ub85c \uc99d\uc790 \uacc4\ud68d\uc744 5\ub144 \uae30\uc900\uc73c\ub85c \ud568\uaed8 \uc138\uc6cc\uc57c \ud569\ub2c8\ub2e4. \ubd80\ubaa8\uac00 \uc790\ub140 \uc778\uc218\uc790\uae08\uc744 \uc900\ub2e4\uba74 \uc790\ub140 \ud55c \uba85\ub2f9 \uc778\uc218\ub300\uae08\uc774 \uc131\ub144 5\ucc9c\ub9cc\uc6d0, \ubbf8\uc131\ub144 2\ucc9c\ub9cc\uc6d0(10\ub144 \ud569\uc0b0) \uc548\uc5d0 \ub4e4\ub3c4\ub85d \uc790\ubcf8\uae08\uacfc \uc9c0\ubd84\uc728\uc744 \ud568\uaed8 \uc815\ud558\uba74 \uc99d\uc5ec\uc138\uac00 \uc0dd\uae30\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac00\uc871 \uc9c0\ubd84\uc744 50% \ub118\uac8c \ub458 \uacc4\ud68d\uc774\ub77c\uba74 \ucd5c\uc885 \uc9c0\ubd84 \uad6c\uc131\uae4c\uc9c0 \uc124\ub9bd \ub54c \ud655\uc815\ud574 \ub450\uc5b4\uc57c, \ubc95\uc778\uc774 \ubd80\ub3d9\uc0b0\uc744 \uac00\uc9c4 \ub4a4 \uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc5ec \uacfc\uc810\uc8fc\uc8fc\uac00 \ub418\uac70\ub098 \uadf8 \ube44\uc728\uc774 \ub298 \ub54c\uc758 \uac04\uc8fc\ucde8\ub4dd\uc138\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uac00\uc871\ubc95\uc778\uc744 \uc900\ube44 \uc911\uc774\uc2dc\ub77c\uba74, \ubcf8\uc810 \uc704\uce58\uc640 \uc790\ubcf8\uae08, \uc790\ub140\ubcc4 \uc778\uc218\ub300\uae08\uc744 \ud55c \uc7a5\uc5d0 \ub9de\ucdb0 \ubcf8 \ub4a4 \uc124\ub9bd \uc11c\ub958\ub97c \uc4f0\uc2dc\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/strong><\/p>\n<p>  <a class=\"hoan-cta-btn\" href=\"\/insights\/contact\/\">1:1 \uc0c1\ub2f4 \uc2e0\uccad \u2192<\/a>\n<\/div>\n<h2>\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div class=\"hoan-faq\">\n<details>\n<summary>\uc790\ubcf8\uae08 100\ub9cc\uc6d0\uc73c\ub85c\ub3c4 \uac00\uc871\ubc95\uc778\uc744 \uc138\uc6b8 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc138\uc6b8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\ubc95\uc740 \ucd5c\uc800\uc790\ubcf8\uae08\uc744 \ub450\uc9c0 \uc54a\uace0 \uc561\uba74\uc8fc\uc2dd 1\uc8fc\uc758 \uae08\uc561\uc744 100\uc6d0 \uc774\uc0c1\uc73c\ub85c\ub9cc \uc815\ud569\ub2c8\ub2e4(\uc0c1\ubc95 \uc81c329\uc870 \uc81c3\ud56d). \uc774\ub54c \ub4f1\ub85d\uba74\ud5c8\uc138\ub294 1\ucc9c\ubd84\uc758 4\ub85c \uacc4\uc0b0\ud558\uba74 4,000\uc6d0\uc774\uc9c0\ub9cc \ucd5c\uc800\uc138\uc561 11\ub9cc2,500\uc6d0\uc744 \ub0b4\uace0, \ub300\ub3c4\uc2dc \uc548\uc774\uba74 33\ub9cc7,500\uc6d0\uc785\ub2c8\ub2e4. \uc5c5\uc885\uc5d0 \ub530\ub77c \uc778\ud5c8\uac00 \uc790\ubcf8\uae08 \uae30\uc900\uc774 \ub530\ub85c \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc131\ub144 \uc790\ub140 \ub450 \uba85\uc5d0\uac8c \uac01\uac01 5\ucc9c\ub9cc\uc6d0\uc529 \uc8fc\uba74 \ub458 \ub2e4 \uacf5\uc81c\ubc1b\ub098\uc694?<\/summary>\n<p>\ubc1b\uc2b5\ub2c8\ub2e4. \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \uc99d\uc5ec\ubc1b\ub294 \uc0ac\ub78c\ubcc4\ub85c \uc801\uc6a9\ub418\ubbc0\ub85c \uc790\ub140\ub9c8\ub2e4 10\ub144 \ud569\uc0b0 5\ucc9c\ub9cc\uc6d0\uae4c\uc9c0 \uacf5\uc81c\ub429\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870). \ub450 \uc790\ub140\uac00 \uac01\uc790 \ubc1b\uc740 5\ucc9c\ub9cc\uc6d0\uc73c\ub85c \uc8fc\uc2dd\uc744 \uc778\uc218\ud558\uba74 \uc99d\uc5ec\uc138\ub294 0\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc544\ubc84\uc9c0\uc640 \uc5b4\uba38\ub2c8\uac00 \uac19\uc740 \uc790\ub140\uc5d0\uac8c \uac01\uac01 5\ucc9c\ub9cc\uc6d0\uc529 \uc8fc\uba74 1\uc5b5\uc6d0\uae4c\uc9c0 \uacf5\uc81c\ub418\ub098\uc694?<\/summary>\n<p>\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc9c1\uacc4\uc874\uc18d\uc5d0\uac8c\uc11c \ubc1b\ub294 \uacf5\uc81c\ub294 \ubc1b\ub294 \uc790\ub140\ub97c \uae30\uc900\uc73c\ub85c \uc9c1\uacc4\uc874\uc18d \uc804\uccb4\uc5d0\uac8c\uc11c \ubc1b\uc740 \uae08\uc561\uc744 \ud569\uccd0 \uc801\uc6a9\ud558\ubbc0\ub85c, \uc544\ubc84\uc9c0\uc640 \uc5b4\uba38\ub2c8\uac00 \ub098\ub220 \uc8fc\uc5b4\ub3c4 \ud55c \uc790\ub140\uac00 \ubc1b\ub294 \uacf5\uc81c\ub294 10\ub144 \ud569\uc0b0 5\ucc9c\ub9cc\uc6d0\uc785\ub2c8\ub2e4(\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c53\uc870). \ub098\uba38\uc9c0 5\ucc9c\ub9cc\uc6d0\uc5d0\ub294 10%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub300\ub3c4\uc2dc\uc5d0\uc11c \uc124\ub9bd\ud558\uace0 3\ub144 \ub4a4 \uc99d\uc790\ud558\uba74 \ub4f1\ub85d\uba74\ud5c8\uc138\ub294 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc99d\uc790\ubd84\ub3c4 \uc138 \ubc30\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub300\ub3c4\uc2dc\uc5d0\uc11c \uc124\ub9bd\ud55c \ub4a4 5\ub144 \uc774\ub0b4\uc5d0 \uc790\ubcf8\uc744 \ub298\ub9ac\ub294 \ub4f1\uae30\ub294 \uc124\ub9bd\uacfc \uac19\uc740 \uc911\uacfc \ub300\uc0c1\uc785\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870 \uc81c2\ud56d \uc81c1\ud638). \uc608\ub97c \ub4e4\uc5b4 1\uc5b5\uc6d0\uc744 \uc99d\uc790\ud558\uba74 \uc77c\ubc18 \uc138\uc728\ub85c\ub294 40\ub9cc\uc6d0\uc774\uc9c0\ub9cc \ub300\ub3c4\uc2dc \uc911\uacfc\ub85c 120\ub9cc\uc6d0\uc774 \ub418\uace0, \uc9c0\ubc29\uad50\uc721\uc138 24\ub9cc\uc6d0\uc774 \ub354\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub300\ub3c4\uc2dc \ubc16\uc5d0\uc11c \uc124\ub9bd\ud55c \ub4a4 \ubcf8\uc810\uc744 \ub300\ub3c4\uc2dc\ub85c \uc62e\uae30\uba74 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/summary>\n<p>\uc62e\uae30\ub294 \ub4f1\uae30\ub97c \ubc95\uc778 \uc124\ub9bd\uc73c\ub85c \ubcf4\uc544 \uc138 \ubc30\uc758 \uc138\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc62e\uae34 \ub4a4 5\ub144 \uc548\uc5d0 \uc790\ubcf8\uc744 \ub298\ub9ac\ub294 \uacbd\uc6b0\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4(\uc9c0\ubc29\uc138\ubc95 \uc81c28\uc870 \uc81c2\ud56d \uc81c2\ud638). \uc218\ub3c4\uad8c \uc548\uc5d0\uc11c\ub294 \uc11c\uc6b8\ud2b9\ubcc4\uc2dc \ubc16\uc5d0\uc11c \uc11c\uc6b8\ud2b9\ubcc4\uc2dc\ub85c \uc62e\uae30\ub294 \uac83\ub3c4 \ub300\ub3c4\uc2dc \uc804\uc785\uc73c\ub85c \ubd05\ub2c8\ub2e4(\uac19\uc740 \ubc95 \uc81c13\uc870 \uc81c2\ud56d \uc81c1\ud638). \ucc98\uc74c\uc5d0 \ub300\ub3c4\uc2dc \ubc16\uc5d0\uc11c \uc138\uc6e0\ub354\ub77c\ub3c4 \ubcf8\uc810 \uc774\uc804 \uacc4\ud68d\uc774 \uc788\uc73c\uba74 \uc774\uc804 \uc2dc\uc810\uc758 \uc790\ubcf8\uae08 \uae30\uc900\uc73c\ub85c \uc911\uacfc \uc138\uc561\uc744 \ubbf8\ub9ac \uacc4\uc0b0\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uac00\uc871\uc744 \uc9c1\uc6d0\uc73c\ub85c \ucc44\uc6a9\ud558\uba74 \uc0c1\uc2dc\uadfc\ub85c\uc790 5\uba85 \uae30\uc900\uc744 \ucc44\uc6b8 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ucc44\uc6b8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ucd5c\ub300\uc8fc\uc8fc\uc758 \uce5c\uc871\uc778 \uadfc\ub85c\uc790\ub294 \uc0c1\uc2dc\uadfc\ub85c\uc790 \uc218\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c42\uc870 \uc81c4\ud56d). \uadfc\ub85c\uc790 \uc218 \uc694\uac74\uc73c\ub85c 20% \uc138\uc728\uc5d0\uc11c \ubc97\uc5b4\ub098\ub824\uba74 \ucd5c\ub300\uc8fc\uc8fc\uc758 \uce5c\uc871\uc774 \uc544\ub2c8\uba74\uc11c \uc2dc\ud589\ub839\uc774 \uc815\ud55c \ub2e4\ub978 \uc81c\uc678 \ub300\uc0c1(\ub2e8\uc2dc\uac04\uadfc\ub85c\uc790 \ub4f1)\uc5d0\ub3c4 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \uadfc\ub85c\uc790\uac00 5\uba85 \uc774\uc0c1\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><strong>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00<\/strong><br \/>\n\u00b7 \uc124\ub9bd \ub4a4 \ubc95\uc778\uc744 \uc6b4\uc6a9\ud560 \ub54c\uc758 \uc138\uae08\uc740 <a href=\"\/insights\/family-corporation-tax-changes\/\">\uac00\uc871\ubc95\uc778 \uc138\uc728 \uc778\uc0c1 \ub4a4 \ub2ec\ub77c\uc9c4 \uc804\ub7b5<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n\u00b7 \uc124\ub9bd \ub4a4 \uc8fc\uc2dd\uc744 \uc0ac\ub4e4\uc5ec \uacfc\uc810\uc8fc\uc8fc\uac00 \ub420 \ub54c\uc758 \uacfc\uc138\ud45c\uc900\uc740 <a href=\"\/insights\/gwajeomjuju-ganju-chwideukse\/\">\uacfc\uc810\uc8fc\uc8fc \uac04\uc8fc\ucde8\ub4dd\uc138<\/a>\uc5d0\uc11c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<br \/>\n\u00b7 \uac1c\uc778 \uc0ac\uc5c5\uc744 \ubc95\uc778\uc73c\ub85c \ubc14\uafb8\ub294 \uacbd\uc6b0\ub294 <a href=\"\/insights\/beobin-jeonhwan-3-bangsik\/\">\ubc95\uc778\uc804\ud658 \uc138 \uac00\uc9c0 \ubc29\uc2dd\uacfc \uc138\uae08 \ucc28\uc774<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \uc0c1\ubc95 \uc81c288\uc870\u00b7\uc81c318\uc870 \uc81c3\ud56d\u00b7\uc81c329\uc870\u00b7\uc81c383\uc870\u00b7\uc81c409\uc870 \uc81c4\ud56d \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ubc95 \uc81c7\uc870 \uc81c5\ud56d\u00b7\uc81c13\uc870 \uc81c2\ud56d\u00b7\uc81c28\uc870\u00b7\uc81c151\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\uae30\ubcf8\ubc95 \uc81c46\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c26\uc870\u00b7\uc81c45\uc870\uc7582\u00b7\uc81c45\uc870\uc7585\u00b7\uc81c47\uc870\u00b7\uc81c53\uc870\u00b7\uc81c56\uc870\u00b7\uc81c68\uc870\u00b7\uc81c69\uc870, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c34\uc870\uc7585 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c55\uc870\u00b7\uc81c60\uc870\uc7582, \uac19\uc740 \ubc95 \uc2dc\ud589\ub839 \uc81c42\uc870\u00b7\uc81c97\uc870\uc7584 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<\/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 2026-10-03<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uac00\uc871\ubc95\uc778 \uc124\ub9bd\uc5d0\uc11c \uc138\uae08\uc744 \uac00\ub974\ub294 \uacb0\uc815\uc740 \ub4f1\uae30 \uc804\uc5d0 \uc815\ud558\ub294 \ubcf8\uc810 \uc18c\uc7ac\uc9c0\uc640 \uc790\ub140 \uc9c0\ubd84\uc728\uc785\ub2c8\ub2e4. \ub300\ub3c4\uc2dc\uc5d0\uc11c \uc138\uc6b0\uba74 \ub4f1\ub85d\uba74\ud5c8\uc138\uac00 \uc138 \ubc30\uc774\uace0 \uc124\ub9bd \ub4a4 5\ub144 \uc548\uc758 \uc99d\uc790\ub3c4 \uac19\uc2b5\ub2c8\ub2e4. \uc790\ub140 \uc778\uc218\uc790\uae08\uc740 10\ub144 \ud569\uc0b0 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \ud55c\ub3c4(\uc131\ub144 5\ucc9c\ub9cc\uc6d0\u00b7\ubbf8\uc131\ub144 2\ucc9c\ub9cc\uc6d0)\uac00 \uc9c0\ubd84\uc728\uc758 \uc0c1\ud55c\uc774 \ub429\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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