{"id":6907,"date":"2026-11-02T08:00:00","date_gmt":"2026-11-01T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=6907"},"modified":"2026-11-01T20:00:15","modified_gmt":"2026-11-01T11:00:15","slug":"beobin-bunhal-jeokgyeok-yogeon","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/beobin-bunhal-jeokgyeok-yogeon\/","title":{"rendered":"\ubc95\uc778 \ubd84\ud560 \uc138\uae08, \uc801\uaca9\ubd84\ud560 \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac 2\ub144"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubc95\uc778\uc744 \ub098\ub220 \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc0c8 \ubc95\uc778\uc73c\ub85c \ub5bc\uc5b4 \ub0b4\ub3c4, \uc801\uaca9\ubd84\ud560 \uc694\uac74\uc744 \uac16\ucd94\uba74 \ubd84\ud560 \uc2dc\uc810\uc758 \ubc95\uc778\uc138\uc640 \uc8fc\uc8fc\uc758 \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \uc0dd\uae30\uc9c0 \uc54a\uace0 \ub098\uc911\uc73c\ub85c \ubbf8\ub904\uc9d1\ub2c8\ub2e4.<\/strong> \uc694\uac74\uc744 \ubabb \uac16\ucd94\uba74 \ub118\uae34 \uc790\uc0b0\uc758 \uc2dc\uac00\uc640 \uc7a5\ubd80\uac00\uc561 \ucc28\uc774\uac00 \ubd84\ud560\ud55c \ud574\uc758 \ubc95\uc778 \uc18c\ub4dd\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p><strong>\uc694\uac74\uc740 \ub124 \uac00\uc9c0\uc785\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\ud55c \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \ud1b5\uc9f8\ub85c \ub118\uae30\uace0, \ub300\uac00\ub294 \uc804\ubd80 \uc8fc\uc2dd\uc73c\ub85c \uc9c0\ubd84\ube44\uc728\ub300\ub85c \ubc1b\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc0ac\uc5c5\uc744 \uc774\uc5b4 \uac00\uace0, \uadf8 \ubd80\ubb38 \uadfc\ub85c\uc790 80% \uc774\uc0c1\uc744 \ub118\uaca8 \ubd84\ud560\ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0\uae4c\uc9c0 \uc720\uc9c0\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\ubd84\ud560 \ub4a4\uc5d0\ub3c4 \uc9c0\ud0ac \uac83\uc774 \uc788\uc2b5\ub2c8\ub2e4<\/strong><\/p>\n<ul>\n<li>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 2\ub144(\uace0\uc6a9\uc740 3\ub144) \uc548\uc5d0 \uc0ac\uc5c5\uc744 \uc811\uac70\ub098 \uc9c0\ubc30\uc8fc\uc8fc\uac00 \ubc1b\uc740 \uc8fc\uc2dd\uc758 \uc808\ubc18 \uc774\uc0c1\uc744 \ucc98\ubd84\ud558\uba74 \ubbf8\ub904 \ub454 \uc138\uae08\uc744 \ub2e4\uc2dc \ub0c5\ub2c8\ub2e4.<\/li>\n<li>\ub118\uae30\ub294 \uc790\uc0b0\uc758 50% \uc774\uc0c1\uc774 \uc784\ub300 \uc790\uc0b0\uc774\uac70\ub098, 3\ub144 \uc774\uc0c1 \uc6b4\uc601\ud55c \ubd80\ubb38\uc774 \uc9c1\uc811 \uc4f0\ub294 \uc790\uc0b0\uc744 \ube80 \ub098\uba38\uc9c0\uc758 80% \uc774\uc0c1\uc774 \ubd80\ub3d9\uc0b0\uc774\uba74 \uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2d9\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>\ub450 \uac1c \uc774\uc0c1\uc758 \uc0ac\uc5c5\uc744 \ud558\ub294 \ubc95\uc778\uc5d0\uc11c \ud55c \uc0ac\uc5c5\uc744 \ub5bc\uc5b4 \uc790\ub140\uc5d0\uac8c \ub9e1\uae30\ub824\ub294 \ub300\ud45c<\/li>\n<li>\uc2b9\uacc4 \uc804\uc5d0 \uc0ac\uc5c5\ubd80\ubb38\ubcc4\ub85c \ubc95\uc778\uc744 \ub098\ub220 \uc8fc\uc2dd \uac00\uce58\ub97c \ub530\ub85c \uad00\ub9ac\ud558\ub824\ub294 \uacbd\uc6b0<\/li>\n<li>\ubd84\ud560 \ub4a4 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc5b8\uc81c \uc790\ub140\uc5d0\uac8c \ub118\uae38 \uc218 \uc788\ub294\uc9c0 \uad81\uae08\ud55c \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\n<p><strong>\ubc95\uc778 \ubd84\ud560\uc740 \uc138\uae08 \uc5c6\uc774 \ud68c\uc0ac\ub97c \ub458\ub85c \ub098\ub204\ub294 \uc808\ucc28\uac00 \uc544\ub2c8\ub77c, \uc694\uac74\uc744 \ub9de\ucdc4\uc744 \ub54c\ub9cc \uc138\uae08\uc744 \ub4a4\ub85c \ubbf8\ub904 \uc8fc\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/strong> \uc2b9\uacc4\ub97c \uc55e\ub454 \ub300\ud45c\uac00 \uc81c\uc870\uc640 \uc720\ud1b5\ucc98\ub7fc \uc131\uaca9\uc774 \ub2e4\ub978 \uc0ac\uc5c5\uc744 \ubc95\uc778 \ud558\ub098\ub85c \uc6b4\uc601\ud558\uace0 \uc788\ub2e4\uba74, \ud55c \ubd80\ubb38\uc744 \ub5bc\uc5b4 \uc790\ub140\uac00 \ub9e1\uc744 \ubc95\uc778\uc73c\ub85c \ub9cc\ub4dc\ub294 \ubc29\uc548\uc744 \uac80\ud1a0\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub54c \uc138\ubc95\uc740 \ubd84\ud560\ud55c \ubc95\uc778\uc774 \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc0c8 \ubc95\uc778\uc5d0 \uc2dc\uac00\ub85c \ud310 \uac83\uc73c\ub85c \ubcf4\uace0, \uc8fc\uc8fc\uac00 \ubc1b\uc740 \uc0c8 \uc8fc\uc2dd\ub3c4 \ubc30\ub2f9\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc801\uaca9\ubd84\ud560 \uc694\uac74\uc744 \uac16\ucdb0\uc57c \uc774 \ub450 \uacfc\uc138\uac00 \ubbf8\ub904\uc9c0\uace0, \ubd84\ud560 \ub4a4 \uc815\ud574\uc9c4 \uae30\uac04 \ub3d9\uc548 \uc0ac\uc5c5\uacfc \uc8fc\uc2dd, \uace0\uc6a9\uc744 \uc720\uc9c0\ud574\uc57c \uadf8 \ud6a8\uacfc\uac00 \ub0a8\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\uc778\uc744 \ubd84\ud560\ud558\uba74 \uc5b4\ub5a4 \uc138\uae08\uc774 \uc0dd\uae30\ub098<\/h2>\n<p>\uc138 \ub2e8\uacc4\uc5d0\uc11c \uc138\uae08\uc774 \uc0dd\uae41\ub2c8\ub2e4. \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc5d0\ub294 \ub118\uae34 \uc790\uc0b0\uc758 \uc591\ub3c4\ucc28\uc775\uc5d0 \ub300\ud55c \ubc95\uc778\uc138\uac00, \uc8fc\uc8fc\uc5d0\uac8c\ub294 \ubc1b\uc740 \uc0c8 \uc8fc\uc2dd\uc5d0 \ub300\ud55c \uc758\uc81c\ubc30\ub2f9 \uc18c\ub4dd\uc138\uac00, \uc0c8 \ubc95\uc778\uc5d0\ub294 \ub118\uaca8\ubc1b\uc740 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \ucde8\ub4dd\uc138\uac00 \uc0dd\uae41\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc801\uaca9\ubd84\ud560 \uc694\uac74\uc744 \uac16\ucdc4\uc744 \ub54c\uc640 \uac16\ucd94\uc9c0 \ubabb\ud588\uc744 \ub54c\ub97c \ub2e8\uacc4\ubcc4\ub85c \ub098\ub208 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uacfc\uc138 \ub2e8\uacc4<\/th>\n<th>\uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2d0 \ub54c<\/th>\n<th>\uc801\uaca9\ubd84\ud560\uc77c \ub54c<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubd84\ud560\ud558\ub294 \ubc95\uc778<\/td>\n<td>\ub118\uae34 \uc0ac\uc5c5\ubd80\ubb38\uc758 \uc591\ub3c4\uac00\uc561\uc5d0\uc11c \uc21c\uc790\uc0b0 \uc7a5\ubd80\uac00\uc561\uc744 \ube80 \uc591\ub3c4\ucc28\uc775\uc744 \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \uc0b0\uc785<\/td>\n<td>\uc591\ub3c4\uac00\uc561\uc744 \uc7a5\ubd80\uac00\uc561\uc73c\ub85c \ubcf4\uc544 \uc591\ub3c4\ucc28\uc775\uc774 \uc5c6\ub294 \uac83\uc73c\ub85c \ud560 \uc218 \uc788\uc74c<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc81c46\uc870\u00b7\uc81c46\uc870\uc7585<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc8fc<\/td>\n<td>\ubc1b\uc740 \uc0c8 \uc8fc\uc2dd\uc758 \uac00\uc561\uc774 \uc904\uc5b4\ub4e0 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc744 \ub118\ub294 \uae08\uc561\uc774 \ubc30\ub2f9\uc18c\ub4dd<\/td>\n<td>\ubc1b\uc740 \uc0c8 \uc8fc\uc2dd\uc744 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc73c\ub85c \ubcf4\uc544 \uc758\uc81c\ubc30\ub2f9\uc774 \uc0dd\uae30\uc9c0 \uc54a\uc74c<\/td>\n<td>\uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870 \uc81c2\ud56d \uc81c6\ud638, \uc2dc\ud589\ub839 \uc81c27\uc870<\/td>\n<\/tr>\n<tr>\n<td>\uc0c8 \ubc95\uc778(\ubd84\ud560\uc2e0\uc124\ubc95\uc778)<\/td>\n<td>\uc790\uc0b0\uc744 \uc2dc\uac00\ub85c \ub118\uaca8\ubc1b\uc740 \uac83\uc73c\ub85c \ubd04<\/td>\n<td>\uc7a5\ubd80\uac00\uc561\uc73c\ub85c \ub118\uaca8\ubc1b\uace0 \uc2dc\uac00\uc640\uc758 \ucc28\uc774\ub294 \uc790\uc0b0\uc870\uc815\uacc4\uc815\uc73c\ub85c \ub530\ub85c \uad00\ub9ac<\/td>\n<td>\ubc95\uc778\uc138\ubc95 \uc81c46\uc870\uc7582\u00b7\uc81c46\uc870\uc7583<\/td>\n<\/tr>\n<tr>\n<td>\uc0c8 \ubc95\uc778\uc758 \ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138<\/td>\n<td>\uc77c\ubc18 \ucde8\ub4dd\uc138<\/td>\n<td>\uc0ac\uc5c5\uc6a9 \uc7ac\uc0b0 \ucde8\ub4dd\uc138\uc758 50% \uacbd\uac10(2027\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ucde8\ub4dd\ubd84)<\/td>\n<td>\uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c3\ud56d \uc81c2\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc740 \ub118\uae34 \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc2dc\uac00\ub85c \ud310 \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4<\/h3>\n<p>\uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2c8\uba74 \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc740 \uc0ac\uc5c5\ubd80\ubb38\uc758 \uc790\uc0b0\uc744 \uc0c8 \ubc95\uc778\uc5d0 \uc591\ub3c4\ud55c \uac83\uc73c\ub85c \ubcf4\uace0, \uc591\ub3c4\uac00\uc561\uc5d0\uc11c \ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac \uc21c\uc790\uc0b0 \uc7a5\ubd80\uac00\uc561\uc744 \ube80 \uae08\uc561\uc744 \uadf8 \uc0ac\uc5c5\uc5f0\ub3c4 \uc18c\ub4dd\uc5d0 \ub123\uc2b5\ub2c8\ub2e4. \ubd84\ud560\ud55c \ub4a4\uc5d0\ub3c4 \uc6d0\ub798 \ubc95\uc778\uc774 \ub0a8\uc544 \uc788\ub294 \uc874\uc18d\ubd84\ud560\ub3c4 \uac19\uc740 \ubc29\uc2dd\uc73c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c46\uc870\uc7585). \uc624\ub798 \ubcf4\uc720\ud55c \uacf5\uc7a5 \ud1a0\uc9c0\ucc98\ub7fc \uc7a5\ubd80\uac00\uc561\uc774 \ub0ae\uc740 \uc790\uc0b0\uc744 \ub118\uae38\uc218\ub85d \uc591\ub3c4\ucc28\uc775\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\uc8fc\uc8fc\ub294 \ubc1b\uc740 \uc0c8 \uc8fc\uc2dd\uc774 \ubc30\ub2f9\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc778\uc801\ubd84\ud560\uc5d0\uc11c\ub294 \uc0c8 \ubc95\uc778\uc758 \uc8fc\uc2dd\uc774 \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc8fc\uc8fc\uc5d0\uac8c \ubc14\ub85c \uac11\ub2c8\ub2e4. \uc18c\ub4dd\uc138\ubc95\uc740 \uc774\ub807\uac8c \ubc1b\uc740 \ubd84\ud560\ub300\uac00\uac00 \ubd84\ud560\ub85c \uc904\uc5b4\ub4e0 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc744 \ub118\uc73c\uba74 \uadf8 \ucc28\uc561\uc744 \ubc30\ub2f9\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc801\uaca9\ubd84\ud560 \uc694\uac74 \uc911 \uc0ac\uc5c5\uae30\uac04\u00b7\uc0ac\uc5c5\ubd80\ubb38 \uc694\uac74\uacfc \ub300\uac00\u00b7\ubc30\uc815 \uc694\uac74\uc744 \uac16\ucd94\uba74, \ubc1b\uc740 \uc8fc\uc2dd\uc744 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc73c\ub85c \ud3c9\uac00\ud558\ubbc0\ub85c \uc774 \ucc28\uc561\uc774 \uc0dd\uae30\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c27\uc870 \uc81c1\ud56d \uc81c1\ud638 \ub098\ubaa9). \uc8fc\uc8fc \ucabd\uc5d0\ub294 \uc0ac\uc5c5 \uacc4\uc18d\uc774\ub098 \uace0\uc6a9 \uc2b9\uacc4 \uc694\uac74\uc774 \ubd99\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc774 \ubc95\uc778 \ucabd\uacfc \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<h2>\uc801\uaca9\ubd84\ud560 \uc694\uac74 \ub124 \uac00\uc9c0\uc640 \uc9c0\ucf1c\uc57c \ud558\ub294 \uc2dc\uc810<\/h2>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c46\uc870 \uc81c2\ud56d\uc740 \ub2e4\uc74c \ub124 \uac00\uc9c0\ub97c \ubaa8\ub450 \uac16\ucd98 \ubd84\ud560\uc744 \uc801\uaca9\ubd84\ud560\ub85c \ubd05\ub2c8\ub2e4. \uc8fc\uc2dd \ubcf4\uc720, \uc0ac\uc5c5 \uacc4\uc18d, \uace0\uc6a9 \uc720\uc9c0\ub294 \ubd84\ud560\ud558\ub294 \ub0a0 \ud55c \ubc88 \ud655\uc778\ud558\uace0 \ub05d\ub098\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uc774\uc5b4\uc838\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\/bunhal_A_yogeon.png\" alt=\"\ubc95\uc778\uc138\ubc95 \uc81c46\uc870 \uc81c2\ud56d\uc758 \uc801\uaca9\ubd84\ud560 \uc694\uac74 \ub124 \uac00\uc9c0\ub97c \uc815\ub9ac\ud55c \ub3c4\ud45c\ub85c, \uccab\uc9f8 \ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac 5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\ud55c \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc790\uc0b0\uacfc \ubd80\ucc44\ub97c \ud3ec\uad04\uc801\uc73c\ub85c \ub118\uae30\uba70 \ubd84\ud560\ubc95\uc778\ub9cc\uc758 \ucd9c\uc790\ub85c \ubd84\ud560\ud560 \uac83, \ub458\uc9f8 \ubd84\ud560\ub300\uac00 \uc804\uc561\uc744 \uc8fc\uc2dd\uc73c\ub85c \ubc1b\uc544 \uc9c0\ubd84\ube44\uc728\ub300\ub85c \ubc30\uc815\ud558\uace0 \uc9c0\ubc30\uc8fc\uc8fc\uac00 \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0 \ubcf4\uc720\ud560 \uac83, \uc14b\uc9f8 \ub118\uaca8\ubc1b\uc740 \uc0ac\uc5c5\uc744 \uac19\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uacc4\uc18d\ud560 \uac83, \ub137\uc9f8 \ubd84\ud560\ub4f1\uae30\uc77c 1\uac1c\uc6d4 \uc804 \uadf8 \uc0ac\uc5c5\ubd80\ubb38 \uadfc\ub85c\uc790\uc758 80% \uc774\uc0c1\uc744 \ub118\uaca8 \uac19\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uc720\uc9c0\ud560 \uac83\uc774\uba70, \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc744 \uc8fc\uc5c5\uc73c\ub85c \ud558\ub294 \uc0ac\uc5c5\ubd80\ubb38 \ub4f1\uc740 \uc694\uac74\uc744 \uac16\ucdb0\ub3c4 \uc801\uaca9\ubd84\ud560\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4\ub294 \ub0b4\uc6a9\"\/><figcaption class=\"wp-element-caption\">\uc0ac\uc5c5\uae30\uac04 \uc694\uac74\uc740 \ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac\ub85c \ubcf4\uace0, \uc8fc\uc2dd \ubcf4\uc720\u00b7\uc0ac\uc5c5 \uacc4\uc18d\u00b7\uace0\uc6a9 \uc720\uc9c0 \uc694\uac74\uc740 \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uc9c0\ud0b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc694\uac74<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\uc5b8\uc81c\uae4c\uc9c0<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0ac\uc5c5\uae30\uac04\u00b7\uc0ac\uc5c5\ubd80\ubb38<\/td>\n<td>\ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac 5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\ud55c \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc790\uc0b0\u00b7\ubd80\ucc44\uc640 \ud568\uaed8 \ud3ec\uad04\uc801\uc73c\ub85c \ub118\uae30\uace0, \ubd84\ud560\ud558\ub294 \ubc95\uc778\ub9cc \ucd9c\uc790<\/td>\n<td>\ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac<\/td>\n<td>\uc81c46\uc870 \uc81c2\ud56d \uc81c1\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ub300\uac00\u00b7\ubc30\uc815\u00b7\ubcf4\uc720<\/td>\n<td>\ubd84\ud560\ub300\uac00 \uc804\uc561\uc774 \uc8fc\uc2dd(\ubd84\ud560\ud569\ubcd1\uc740 80% \uc774\uc0c1), \uc9c0\ubd84\ube44\uc728\ub300\ub85c \ubc30\uc815, \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \ubcf4\uc720<\/td>\n<td>\ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c<\/td>\n<td>\uc81c46\uc870 \uc81c2\ud56d \uc81c2\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\uc5c5 \uacc4\uc18d<\/td>\n<td>\uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uc740 \uc0ac\uc5c5\uc744 \uacc4\uc18d<\/td>\n<td>\uac19\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c<\/td>\n<td>\uc81c46\uc870 \uc81c2\ud56d \uc81c3\ud638<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uc6a9 \uc2b9\uacc4<\/td>\n<td>\ubd84\ud560\ub4f1\uae30\uc77c 1\uac1c\uc6d4 \uc804 \uadf8 \uc0ac\uc5c5\ubd80\ubb38 \uadfc\ub85c\uc790 \uc911 80% \uc774\uc0c1\uc744 \ub118\uaca8\ubc1b\uc544 \uc720\uc9c0<\/td>\n<td>\uac19\uc740 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c<\/td>\n<td>\uc81c46\uc870 \uc81c2\ud56d \uc81c4\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\ud55c \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \ud1b5\uc9f8\ub85c \ub118\uaca8\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc740 \ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac 5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\uc744 \uacc4\uc18d\ud574 \uc654\uc5b4\uc57c \ud558\uace0, \ub530\ub85c \ub5bc\uc5b4\ub3c4 \uc0ac\uc5c5\uc774 \uac00\ub2a5\ud55c \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \ub118\uaca8\uc57c \ud569\ub2c8\ub2e4. \uadf8 \ubd80\ubb38\uc758 \uc790\uc0b0\uacfc \ubd80\ucc44\ub294 \ud3ec\uad04\uc801\uc73c\ub85c \ub118\uc5b4\uac00\uc57c \ud558\ub294\ub370, \ub450 \ubd80\ubb38\uc774 \ud568\uaed8 \uc4f0\ub294 \uc0ac\ubb34\uc2e4\uc774\ub098 \ucc3d\uace0, \ubb3c\ub9ac\uc801\uc73c\ub85c \ub098\ub20c \uc218 \uc5c6\ub294 \uacf5\ub3d9\uc2dc\uc124, \uc2dc\uac00 \uae30\uc900\uc73c\ub85c \ucd1d\uc790\uc0b0\uacfc \ucd1d\ubd80\ucc44\uc758 \uac01 20% \uc774\ud558\uc778 \uc790\uc0b0\u00b7\ubd80\ucc44\ub294 \ub0a8\uaca8 \ub450\uc5b4\ub3c4 \ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c4\ud56d).<\/p>\n<h3>\ubd84\ud560\ub300\uac00\ub294 \uc804\ubd80 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc774\uc5b4\uc57c \ud558\uace0 \uc9c0\ubd84\ube44\uc728\ub300\ub85c \ub098\ub215\ub2c8\ub2e4<\/h3>\n<p>\uc0c8 \ubc95\uc778\uc744 \uc138\uc6b0\ub294 \ub2e8\uc21c\ubd84\ud560\uc5d0\uc11c\ub294 \ubd84\ud560\ub300\uac00 \uc804\uc561\uc774 \uc8fc\uc2dd\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc8fc\uc8fc\uc5d0\uac8c\ub294 \uc6d0\ub798 \uc9c0\ubd84\ube44\uc728\uc5d0 \ub530\ub77c \uc0c8 \uc8fc\uc2dd\uc744 \ubc30\uc815\ud574\uc57c \ud558\ubbc0\ub85c, \ubd84\ud560 \ub2e8\uacc4\uc5d0\uc11c \ub300\ud45c \uc9c0\ubd84\uacfc \uc790\ub140 \uc9c0\ubd84\uc744 \ub2e4\ub974\uac8c \ub098\ub20c \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubcf4\uc720 \uc694\uac74\uc774 \uc801\uc6a9\ub418\ub294 \uc8fc\uc8fc\ub294 1% \uc774\uc0c1\uc744 \uac00\uc9c0\uba74\uc11c \ud2b9\uc218\uad00\uacc4\uc778\uacfc \ud569\ud55c \uc9c0\ubd84\uc774 \uac00\uc7a5 \ub9ce\uc740 \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774\uace0, \uadf8\uc911 4\ucd0c \ud608\uc871\uacfc \uc9c0\ubd84 1% \ubbf8\ub9cc\uc774\uba74\uc11c \uc2dc\uac00 10\uc5b5\uc6d0 \ubbf8\ub9cc\uc778 \uc8fc\uc8fc\ub294 \ube60\uc9d1\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c8\ud56d).<\/p>\n<h3>\uadfc\ub85c\uc790 80% \uc774\uc0c1\uc744 \ub118\uae30\uace0 \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0\uae4c\uc9c0 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ubd84\ud560\ub4f1\uae30\uc77c 1\uac1c\uc6d4 \uc804 \uadf8 \uc0ac\uc5c5\ubd80\ubb38\uc5d0\uc11c \uc77c\ud558\ub358 \uadfc\ub85c\uc790 \uc911 80% \uc774\uc0c1\uc744 \uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uace0, \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uadf8 \ube44\uc728\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc784\uc6d0\uacfc \uc77c\uc6a9\uadfc\ub85c\uc790 \ub4f1\uc740 \uadfc\ub85c\uc790 \uc218\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ubd84\ud560\ud558\ub294 \uc0ac\uc5c5\ubd80\ubb38\uc758 \uadfc\ub85c\uc790\uac00 5\uba85 \ubbf8\ub9cc\uc774\uba74 \uc774 \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud574\ub3c4 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \ubd05\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c1\ud56d).<\/p>\n<h2>\ubd80\ub3d9\uc0b0\uc744 \ub530\ub85c \ub5bc\uc5b4 \ub0b4\ub294 \ubd84\ud560\uc740 \uc65c \uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2cc\uac00<\/h2>\n<p>\ubc95\uc778\uc138\ubc95 \uc81c46\uc870 \uc81c3\ud56d\uc774 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc744 \uc8fc\uc5c5\uc73c\ub85c \ud558\ub294 \uc0ac\uc5c5\ubd80\ubb38 \ub4f1\uc740 \uc694\uac74\uc744 \uac16\ucdb0\ub3c4 \uc801\uaca9\ubd84\ud560\ub85c \ubcf4\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc2b9\uacc4\ub97c \uc55e\ub450\uace0 \uacf5\uc7a5 \ubd80\uc9c0\ub098 \uc784\ub300 \uac74\ubb3c\ub9cc \ubcc4\ub3c4 \ubc95\uc778\uc73c\ub85c \ub5bc\uc5b4 \ub0b4\ub824\ub294 \uad6c\uc0c1\uc774 \ub9ce\uc740\ub370, \uc544\ub798 \ub450 \uae30\uc900 \uc911 \ud558\ub098\uc5d0 \uac78\ub9ac\uba74 \uacfc\uc138\uc774\uc5f0\uacfc \ucde8\ub4dd\uc138 \uacbd\uac10\uc744 \ubaa8\ub450 \ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc81c\uc678 \uae30\uc900<\/th>\n<th>\uacc4\uc0b0 \ubc29\ubc95<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc774 \uc8fc\uc5c5\uc778 \uc0ac\uc5c5\ubd80\ubb38<\/td>\n<td>\ub118\uae30\ub294 \uc790\uc0b0\ucd1d\uc561 \uc911 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc5d0 \uc4f0\ub294 \uc790\uc0b0\uac00\uc561\uc774 50% \uc774\uc0c1<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c2\ud56d \uc81c1\ud638, \uc2dc\ud589\uaddc\uce59 \uc81c41\uc870 \uc81c1\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\ubd80\ub3d9\uc0b0 \ube44\uc911\uc774 \ud070 \uc0ac\uc5c5\ubd80\ubb38<\/td>\n<td>\ub118\uae30\ub294 \uc790\uc0b0\uc5d0\uc11c \ubd84\ud560\uc77c \ud604\uc7ac 3\ub144 \uc774\uc0c1 \uacc4\uc18d \uacbd\uc601\ud55c \uc0ac\uc5c5\ubd80\ubb38\uc774 \uc9c1\uc811 \uc4f0\ub294 \uc790\uc0b0\uc744 \ube80 \uac00\uc561 \uc911 \ud1a0\uc9c0\u00b7\uac74\ubb3c\u00b7\ubd80\ub3d9\uc0b0\uc5d0 \uad00\ud55c \uad8c\ub9ac\uac00 80% \uc774\uc0c1<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c2\ud56d \uc81c2\ud638, \uc2dc\ud589\uaddc\uce59 \uc81c41\uc870 \uc81c2\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc2dd\ub9cc\uc73c\ub85c \ub41c \uc0ac\uc5c5\ubd80\ubb38<\/td>\n<td>\uc9c0\ubc30 \ubaa9\uc801\uc73c\ub85c 3\ub144 \uc774\uc0c1 \ubcf4\uc720\ud55c \uc8fc\uc2dd \uc804\ubd80\ub97c \ub118\uae30\ub294 \uacbd\uc6b0 \ub4f1 \uc815\ud574\uc9c4 \uacbd\uc6b0\uc5d0\ub9cc \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc73c\ub85c \uc778\uc815<\/td>\n<td>\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c3\ud56d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc784\ub300 \uc790\uc0b0\uc774 \ub118\uae30\ub294 \uc790\uc0b0\uc758 \uc808\ubc18 \uc774\uc0c1\uc774\uba74 \uc81c\uc678\ub429\ub2c8\ub2e4<\/h3>\n<p>\ub118\uae30\ub294 \uc790\uc0b0\ucd1d\uc561 \uc911 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc5d0 \uc4f0\ub294 \uc790\uc0b0\uac00\uc561\uc774 50% \uc774\uc0c1\uc774\uba74 \ubd80\ub3d9\uc0b0 \uc784\ub300\uc5c5\uc744 \uc8fc\uc5c5\uc73c\ub85c \ud558\ub294 \uc0ac\uc5c5\ubd80\ubb38\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uacf5\uc7a5 \uc77c\ubd80\ub97c \uc784\ub300\ud558\uace0 \uc788\ub2e4\uba74 \uadf8 \uc784\ub300 \ubd80\ubd84\uc758 \uc790\uc0b0\uac00\uc561\uc774 \uc774 \ube44\uc728\uc5d0 \ub4e4\uc5b4\uac11\ub2c8\ub2e4.<\/p>\n<h3>3\ub144 \uc774\uc0c1 \uc6b4\uc601\ud55c \ubd80\ubb38\uc774 \uc9c1\uc811 \uc4f0\ub294 \ubd80\ub3d9\uc0b0\uc740 80% \uacc4\uc0b0\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4<\/h3>\n<p>\ub450 \ubc88\uc9f8 \uae30\uc900\uc740 \ub118\uae30\ub294 \uc790\uc0b0 \uc911 \ubd80\ub3d9\uc0b0 \ube44\uc911\uc774 80% \uc774\uc0c1\uc778\uc9c0\ub97c \ubcf4\ub418, \ubd84\ud560\uc77c \ud604\uc7ac 3\ub144 \uc774\uc0c1 \uacc4\uc18d \uacbd\uc601\ud55c \uc0ac\uc5c5\ubd80\ubb38\uc774 \uc9c1\uc811 \uc0ac\uc6a9\ud55c \uc790\uc0b0\uc740 \uacc4\uc0b0\uc5d0\uc11c \ube8d\ub2c8\ub2e4(\uc2dc\ud589\uaddc\uce59 \uc81c41\uc870 \uc81c2\ud56d). \uadf8\ub798\uc11c \uc81c\uc870 \ubd80\ubb38\uc744 \uacf5\uc7a5 \ubd80\uc9c0\uc640 \ud568\uaed8 \ub118\uae30\ub294 \ubd84\ud560\uc740 \ubd80\uc9c0\uac00 \ucee4\ub3c4 \uc774 \uae30\uc900\uc5d0 \uac78\ub9ac\uc9c0 \uc54a\uc744 \uc218 \uc788\uc9c0\ub9cc, \uc0ac\uc5c5\uc5d0 \uc4f0\uc9c0 \uc54a\ub294 \ud1a0\uc9c0\uc640 \uac74\ubb3c\uc744 \ubaa8\uc544 \ub5bc\uc5b4 \ub0b4\uba74 \uc774 \uae30\uc900\uc5d0 \ud574\ub2f9\ud558\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc801\uaca9\ubd84\ud560\uc774\uba74 \uc138\uae08\uc740 \uc5bc\ub9c8\ub098 \ubbf8\ub904\uc9c0\ub098<\/h2>\n<p>\ubd84\ud560\ud55c \ud574\uc5d0 \uacfc\uc138\ub420 \uc591\ub3c4\ucc28\uc775\uacfc \uc758\uc81c\ubc30\ub2f9\uc774 \uc804\ubd80 \ubbf8\ub904\uc9d1\ub2c8\ub2e4. \ub2e4\ub9cc \uc0ac\ub77c\uc9c0\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \uc0c8 \ubc95\uc778\uc774 \uc790\uc0b0\uc744 \uc0c1\uac01\ud558\uac70\ub098 \ucc98\ubd84\ud560 \ub54c, \uc8fc\uc8fc\uac00 \uadf8 \uc8fc\uc2dd\uc744 \uc9c1\uc811 \ud314 \ub54c \uacfc\uc138\ub429\ub2c8\ub2e4. \uc544\ub798\ub294 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774 \uc720\ud1b5 \ubd80\ubb38\uc744 \uc778\uc801\ubd84\ud560\ud574 \uc0c8 \ubc95\uc778\uc744 \uc138\uc6b0\ub294 \uc0c1\ud669\uc744 \uac00\uc815\ud55c \uacc4\uc0b0\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p><strong>\uac00\uc815<\/strong> \ubd84\ud560\ub4f1\uae30\uc77c 2026\ub144 11\uc6d4 2\uc77c, \ubd84\ud560\ud558\ub294 \ubc95\uc778 \uc124\ub9bd \ud6c4 12\ub144, \ub300\ud45c 1\uc778 \uc8fc\uc8fc(100%), \uc720\ud1b5 \ubd80\ubb38 \uc21c\uc790\uc0b0 \uc7a5\ubd80\uac00\uc561 20\uc5b5\uc6d0\u00b7\uc2dc\uac00 35\uc5b5\uc6d0(\ud1a0\uc9c0 \uc2dc\uac00\ucc28\uc561 10\uc5b5\uc6d0, \uac74\ubb3c \uc2dc\uac00\ucc28\uc561 5\uc5b5\uc6d0), \ubd84\ud560\ub85c \uc904\uc5b4\ub4e0 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561 5\uc5b5\uc6d0, \ubc1b\uc740 \uc0c8 \uc8fc\uc2dd \uac00\uc561 35\uc5b5\uc6d0<\/p>\n<\/div>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>\uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2d0 \ub54c<\/th>\n<th>\uc801\uaca9\ubd84\ud560\uc77c \ub54c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 2026 \uc0ac\uc5c5\uc5f0\ub3c4 \uc591\ub3c4\ucc28\uc775<\/td>\n<td>15\uc5b5\uc6d0(35\uc5b5\uc6d0 \u2212 20\uc5b5\uc6d0) \uc18c\ub4dd \uc0b0\uc785<\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub300\ud45c\uc758 \uc758\uc81c\ubc30\ub2f9<\/td>\n<td>30\uc5b5\uc6d0(35\uc5b5\uc6d0 \u2212 5\uc5b5\uc6d0) \ubc30\ub2f9\uc18c\ub4dd<\/td>\n<td>0\uc6d0(\uc0c8 \uc8fc\uc2dd \ucde8\ub4dd\uac00\uc561 5\uc5b5\uc6d0\uc73c\ub85c \ubd04)<\/td>\n<\/tr>\n<tr>\n<td>\uc0c8 \ubc95\uc778\uc774 \uad00\ub9ac\ud558\ub294 \ucc28\uc561<\/td>\n<td>\uc5c6\uc74c(\uc2dc\uac00 35\uc5b5\uc6d0\uc73c\ub85c \ucde8\ub4dd)<\/td>\n<td>\uc790\uc0b0\uc870\uc815\uacc4\uc815 15\uc5b5\uc6d0(\ud1a0\uc9c0 10\uc5b5\uc6d0\u00b7\uac74\ubb3c 5\uc5b5\uc6d0)<\/td>\n<\/tr>\n<tr>\n<td>\ubbf8\ub904\uc9c4 \uacfc\uc138\uac00 \uc0dd\uae30\ub294 \ub54c<\/td>\n<td>\u2014<\/td>\n<td>\uac74\ubb3c\ubd84\uc740 \uac10\uac00\uc0c1\uac01\ud560 \ub54c\ub9c8\ub2e4, \ud1a0\uc9c0\ubd84\uc740 \ud1a0\uc9c0\ub97c \ud314 \ub54c, \ub300\ud45c\ubd84\uc740 \ub300\ud45c\uac00 \uc0c8 \uc8fc\uc2dd\uc744 \uc9c1\uc811 \ud314 \ub54c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uac74\ubb3c \ucc28\uc561\uc740 \uac10\uac00\uc0c1\uac01\ube44\ub97c \uc904\uc774\ub294 \ubc29\uc2dd\uc73c\ub85c \uacfc\uc138\ub429\ub2c8\ub2e4<\/h3>\n<p>\uc0c8 \ubc95\uc778\uc740 \ub118\uaca8\ubc1b\uc740 \uc790\uc0b0\uc744 \uc2dc\uac00\ub85c \uc7a5\ubd80\uc5d0 \uc62c\ub9ac\ub418, \uc2dc\uac00\uc640 \uc7a5\ubd80\uac00\uc561\uc758 \ucc28\uc774\ub97c \uc790\uc0b0\uc870\uc815\uacc4\uc815\uc73c\ub85c \ub530\ub85c \uc801\uc5b4 \ub461\ub2c8\ub2e4. \uac74\ubb3c \uac19\uc740 \uac10\uac00\uc0c1\uac01\uc790\uc0b0\uc5d0 \uc124\uc815\ub41c \uae08\uc561\uc740 \ub9e4\ub144 \uac10\uac00\uc0c1\uac01\ube44\uc640 \uc0c1\uacc4\ub418\uc5b4 \ube44\uc6a9\uc774 \uadf8\ub9cc\ud07c \uc904\uace0, \ucc98\ubd84\ud558\uba74 \ub0a8\uc740 \uae08\uc561\uc774 \ud55c\uaebc\ubc88\uc5d0 \uc18c\ub4dd\uc774 \ub429\ub2c8\ub2e4. \ud1a0\uc9c0\ucc98\ub7fc \uc0c1\uac01\ud558\uc9c0 \uc54a\ub294 \uc790\uc0b0\uc740 \ucc98\ubd84\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc5d0 \uc804\uc561 \uc18c\ub4dd\uc774 \ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c82\uc870\uc7584 \uc81c1\ud56d, \uc81c80\uc870\uc7584 \uc81c1\ud56d).<\/p>\n<h3>\uc874\uc18d\ubd84\ud560\uc5d0\uc11c\ub294 \uc6d0\ub798 \ubc95\uc778\uc758 \uacb0\uc190\uae08\uc774 \uc0c8 \ubc95\uc778\uc73c\ub85c \ub118\uc5b4\uac00\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc774 \ub0a8\uc544 \uc788\ub294 \uc874\uc18d\ubd84\ud560\uc5d0\uc11c\ub294 \uc801\uaca9\ubd84\ud560\uc774\uc5b4\ub3c4 \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc774\uc6d4\uacb0\uc190\uae08\uc744 \uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c46\uc870\uc7585). \uacb0\uc190\uae08\uc774 \ud070 \ubc95\uc778\uc774\ub77c\uba74 \uc5b4\ub290 \ubd80\ubb38\uc744 \ub5bc\uc5b4 \ub0bc\uc9c0 \uc815\ud560 \ub54c \uc774 \uc810\uc744 \ud568\uaed8 \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ubd84\ud560\ud55c \ub4a4 \uba87 \ub144 \ub3d9\uc548 \ubb34\uc5c7\uc744 \uc9c0\ucf1c\uc57c \ud558\ub098<\/h2>\n<p>\ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144, \uace0\uc6a9\uc740 3\ub144\uc785\ub2c8\ub2e4. \uc774 \uae30\uac04 \uc548\uc5d0 \uc544\ub798 \uc0ac\uc720\uac00 \uc0dd\uae30\uba74 \uc0c8 \ubc95\uc778\uc740 \uc790\uc0b0\uc870\uc815\uacc4\uc815 \uc794\uc561\uc744 \uc18c\ub4dd\uc5d0 \ub123\uace0, \ub118\uaca8\ubc1b\uc544 \uacf5\uc81c\ubc1b\uc740 \uac10\uba74\u00b7\uc138\uc561\uacf5\uc81c\uc561\uc744 \ub0a9\ubd80\ud55c \ub4a4 \uadf8 \ub4a4\ub85c \uc801\uc6a9\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc81c46\uc870\uc7583 \uc81c3\ud56d, \uc2dc\ud589\ub839 \uc81c82\uc870\uc7584). \ucde8\ub4dd\uc138 \uacbd\uac10\uc740 \uae30\uc0b0\uc810\uacfc \uae30\uac04\uc774 \ub2e4\ub985\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\/bunhal_B_gigan.png\" alt=\"12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774 2026\ub144 11\uc6d4 2\uc77c \ubd84\ud560\ub4f1\uae30\ub97c \ud55c \uacbd\uc6b0\uc758 \uc720\uc9c0 \uae30\uac04\uc744 \ub098\ud0c0\ub0b8 \ud0c0\uc784\ub77c\uc778\uc73c\ub85c, 2026\ub144 12\uc6d4 31\uc77c \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uae4c\uc9c0\ub294 \uc801\uaca9\ubd84\ud560 \uc694\uac74\uc778 \uc8fc\uc2dd \ubcf4\uc720\uc640 \uc0ac\uc5c5 \uacc4\uc18d\uacfc \uace0\uc6a9 \uc720\uc9c0\ub97c \uc9c0\ucf1c\uc57c \ud558\uace0, \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac\ub294 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\uc778 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 2\ub144\uc778 2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc0ac\uc5c5 \ud3d0\uc9c0\uc640 \uc9c0\ubc30\uc8fc\uc8fc \uc8fc\uc2dd \ucc98\ubd84\uc744 \ubcf4\uba70 \uace0\uc6a9\uc740 3\ub144\uc778 2029\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ubcf4\uace0, \ucde8\ub4dd\uc138 \uacbd\uac10 \ucd94\uc9d5\uc740 \ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144\uc774 \ub418\ub294 2029\ub144 11\uc6d4 \ucd08\uae4c\uc9c0 \ubcf8\ub2e4\ub294 \ub0b4\uc6a9\"\/><figcaption class=\"wp-element-caption\">\uac00\uc815: 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778, \ubd84\ud560\ub4f1\uae30\uc77c 2026\ub144 11\uc6d4 2\uc77c. \uae30\uac04\uc758 \ub05d\ub0a0\uc740 \uac01 \uc870\ubb38\uc758 \uae30\uc0b0\uc810\uc5d0\uc11c \uacc4\uc0b0\ud55c \ub0a0\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc0ac\ud6c4\uad00\ub9ac \uc0ac\uc720<\/th>\n<th>\uae30\uac04<\/th>\n<th>\uc704\ubc18\uc73c\ub85c \ubcf4\ub294 \uacbd\uc6b0<\/th>\n<th>\uadfc\uac70<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0ac\uc5c5 \ud3d0\uc9c0<\/td>\n<td>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144<\/td>\n<td>\ub118\uaca8\ubc1b\uc740 \uc790\uc0b0\uac00\uc561\uc758 2\ubd84\uc758 1 \uc774\uc0c1\uc744 \ucc98\ubd84\ud558\uac70\ub098 \uc0ac\uc5c5\uc5d0 \uc4f0\uc9c0 \uc54a\uc74c<\/td>\n<td>\uc81c46\uc870\uc7583 \uc81c3\ud56d \uc81c1\ud638, \uc2dc\ud589\ub839 \uc81c82\uc870\uc7584 \uc81c7\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc2dd \ucc98\ubd84<\/td>\n<td>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144<\/td>\n<td>\uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \ubd84\ud560\ub85c \ubc1b\uc740 \uc8fc\uc2dd\uc744 \ucc98\ubd84(\ubc1b\uc740 \uc8fc\uc2dd\uc758 2\ubd84\uc758 1 \ubbf8\ub9cc \ucc98\ubd84 \ub4f1\uc740 \uc81c\uc678)<\/td>\n<td>\uc81c46\uc870\uc7583 \uc81c3\ud56d \uc81c2\ud638, \uc2dc\ud589\ub839 \uc81c82\uc870\uc7584 \uc81c6\ud56d<\/td>\n<\/tr>\n<tr>\n<td>\uace0\uc6a9 \uac10\uc18c<\/td>\n<td>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 3\ub144<\/td>\n<td>\uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c \uadfc\ub85c\uc790 \uc218\uac00 \ubd84\ud560\ub4f1\uae30\uc77c 1\uac1c\uc6d4 \uc804\uc758 80% \ubbf8\ub9cc<\/td>\n<td>\uc81c46\uc870\uc7583 \uc81c3\ud56d \uc81c3\ud638<\/td>\n<\/tr>\n<tr>\n<td>\ucde8\ub4dd\uc138 \ucd94\uc9d5<\/td>\n<td>\ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144<\/td>\n<td>\uc704 \uc138 \uac00\uc9c0 \uc911 \ud558\ub098\uac00 \uc0dd\uae40<\/td>\n<td>\uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c3\ud56d \uc81c2\ud638<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac\ub294 \ubd84\ud560\ud55c \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 \uc149\ub2c8\ub2e4<\/h3>\n<p>\ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\ub294 \uc801\uaca9\ubd84\ud560 \uc694\uac74\uc744 \uc9c0\ud0a4\ub294 \uae30\uac04\uc774\uace0, \uc0ac\ud6c4\uad00\ub9ac\ub294 \uadf8\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 \uc2dc\uc791\ud569\ub2c8\ub2e4. \uadf8\ub798\uc11c 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774 11\uc6d4\uc5d0 \ubd84\ud560\ud558\uba74 \uc694\uac74 \uae30\uac04 \ub450 \ub2ec\uc5d0 \uc774\uc5b4 \uc0ac\ud6c4\uad00\ub9ac 2\ub144\uc774 \ubd99\uc5b4, \uc0ac\uc5c5 \ud3d0\uc9c0\uc640 \uc8fc\uc2dd \ucc98\ubd84\uc740 \uc2e4\uc81c\ub85c 2\ub144 2\uac1c\uc6d4\uac00\ub7c9\uc744 \ubcf4\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h3>\ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04\uc740 \ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144\uc785\ub2c8\ub2e4<\/h3>\n<p>\uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uc740 \uc0ac\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc758 \ucde8\ub4dd\uc138 50% \uacbd\uac10\uc740 \ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144 \uc548\uc5d0 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uc0ac\uc720\uac00 \uc0dd\uae30\uba74 \ucd94\uc9d5\ub429\ub2c8\ub2e4. \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac\uac00 \ub05d\ub0ac\uc5b4\ub3c4 \ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc558\ub2e4\uba74 \uc8fc\uc2dd \ucc98\ubd84\uc774\ub098 \uc0ac\uc5c5 \ud3d0\uc9c0\ub85c \ucde8\ub4dd\uc138\uac00 \ucd94\uc9d5\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c, \ub450 \uae30\uac04 \uc911 \ub2a6\uac8c \ub05d\ub098\ub294 \ub0a0\uc744 \uae30\uc900\uc73c\ub85c \uc77c\uc815\uc744 \uc7a1\ub294 \ud3b8\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ubd84\ud560 \ub4a4 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc790\ub140\uc5d0\uac8c \ub118\uae30\uba74 \uc0ac\ud6c4\uad00\ub9ac \uc704\ubc18\uc778\uac00<\/h2>\n<p>\ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04(\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144) \uc548\uc5d0 \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \ubd84\ud560\ub85c \ubc1b\uc740 \uc8fc\uc2dd\uc758 2\ubd84\uc758 1 \uc774\uc0c1\uc744 \ub118\uae30\uba74 \uc0ac\ud6c4\uad00\ub9ac \uc704\ubc18\uc774 \ub420 \uc218 \uc788\uace0, 2\ubd84\uc758 1 \ubbf8\ub9cc\uc774\uba74 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \ubcf4\uc544 \uc704\ubc18\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc2b9\uacc4 \ubaa9\uc801\uc758 \ubd84\ud560\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ubb3b\ub294 \uc9c8\ubb38\uc774 \uc774\uac83\uc778\ub370, \uae30\uac04\uacfc \ube44\uc728 \ub450 \uac00\uc9c0\ub97c \ud568\uaed8 \ubcf4\uc544\uc57c \ub2f5\uc774 \ub098\uc635\ub2c8\ub2e4.<\/p>\n<h3>\ubc1b\uc740 \uc8fc\uc2dd\uc758 \uc808\ubc18 \ubbf8\ub9cc\uc744 \ub118\uae30\uba74 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \ubd05\ub2c8\ub2e4<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c80\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638 \uac00\ubaa9(\ubd84\ud560\uc5d0\ub294 \uc2dc\ud589\ub839 \uc81c82\uc870\uc7584 \uc81c6\ud56d\uc774 \uc900\uc6a9)\uc740 \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \ubc1b\uc740 \uc8fc\uc2dd\uc758 2\ubd84\uc758 1 \ubbf8\ub9cc\uc744 \ucc98\ubd84\ud55c \uacbd\uc6b0\ub97c \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \uc815\ud558\uace0, \uad6d\uc138\uccad\ub3c4 \uac19\uc740 \ucde8\uc9c0\ub85c \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2016-\ubc95\ub839\ud574\uc11d\ubc95\uc778-4830). \uac19\uc740 \uc870\ud56d\uc740 \ubcf4\uc720 \uc694\uac74\uc774 \uc801\uc6a9\ub418\ub294 \uc8fc\uc8fc\ub07c\ub9ac \uc11c\ub85c \uc8fc\uc2dd\uc744 \ub118\uae30\ub294 \uac83\uc740 \ucc98\ubd84\uc73c\ub85c \ubcf4\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc815\ud569\ub2c8\ub2e4. \uc790\ub140\uac00 \uc774\ubbf8 \uadf8 \uc8fc\uc8fc\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uba74 \uc774 \ubd80\ubd84\ub3c4 \ud568\uaed8 \ubd05\ub2c8\ub2e4.<\/p>\n<h3>\uc0c1\uc18d\uc740 \uc608\uc678\ub85c \uc815\ud574\uc838 \uc788\uc9c0\ub9cc \uc99d\uc5ec\ub97c \uc9c1\uc811 \ub2e4\ub8ec \ud574\uc11d\uc740 \ud655\uc778\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc8fc\uc8fc\uac00 \uc0ac\ub9dd\ud574 \uc8fc\uc2dd\uc774 \uc0c1\uc18d\ub418\ub294 \uacbd\uc6b0\ub294 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\ub85c \uc5f4\uac70\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4(\uac19\uc740 \ud56d \uc81c1\ud638 \ub098\ubaa9). \uc99d\uc5ec\ub294 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720 \ubaa9\ub85d\uc5d0 \uc5c6\uace0, \uc99d\uc5ec\uac00 \ucc98\ubd84\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub97c \uc9c1\uc811 \uc815\ud55c \uad6d\uc138\uccad \ud574\uc11d\ub3c4 \uc774\ubc88 \ud655\uc778 \ubc94\uc704\uc5d0\uc11c\ub294 \ucc3e\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubc1b\uc740 \uc8fc\uc2dd\uc758 \uc808\ubc18 \uc774\uc0c1\uc744 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud558\ub824\uba74 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04\uacfc \ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04(\ubd84\ud560\ub4f1\uae30\uc77c\ubd80\ud130 3\ub144)\uc774 \ubaa8\ub450 \ub05d\ub09c \ub4a4\ub85c \ubbf8\ub8e8\uac70\ub098, \uae30\uac04 \uc548\uc5d0\ub294 \uc808\ubc18 \ubbf8\ub9cc\uc73c\ub85c \ub098\ub204\ub294 \uc124\uacc4\uac00 \uc548\uc804\ud569\ub2c8\ub2e4. \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840\ub97c \ud568\uaed8 \uc4f0\ub824\uba74 <a href=\"\/insights\/gaeopseunggye-jeungyeose-gwaseteukrye\/\">\uac00\uc5c5\uc2b9\uacc4 \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840\uc758 \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac<\/a>\ub3c4 \uac19\uc740 \uc77c\uc815\ud45c\uc5d0 \uc62c\ub824\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc778\uc801\ubd84\ud560\uacfc \ubb3c\uc801\ubd84\ud560\uc740 \uc2b9\uacc4 \uc900\ube44\uc5d0\uc11c \ubb34\uc5c7\uc774 \ub2e4\ub978\uac00<\/h2>\n<p>\uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \ub204\uac00 \uac16\ub290\ub0d0\uac00 \ub2e4\ub985\ub2c8\ub2e4. \uc778\uc801\ubd84\ud560(\uc0c1\ubc95 \uc81c530\uc870\uc7582)\uc740 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc8fc\uc8fc\uac00 \ubc1b\uc73c\ubbc0\ub85c \ub300\ud45c\uc640 \uac00\uc871\uc774 \uc0c8 \ubc95\uc778\uc758 \uc8fc\uc8fc\uac00 \ub418\uace0, \ubb3c\uc801\ubd84\ud560(\uc0c1\ubc95 \uc81c530\uc870\uc75812)\uc740 \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc774 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd \uc804\ubd80\ub97c \uac00\uc9c0\ubbc0\ub85c \uc0c8 \ubc95\uc778\uc774 \uc790\ud68c\uc0ac\uac00 \ub429\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\ube44\uad50 \ud56d\ubaa9<\/th>\n<th>\uc778\uc801\ubd84\ud560<\/th>\n<th>\ubb3c\uc801\ubd84\ud560<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \ubc1b\ub294 \ucabd<\/td>\n<td>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc8fc\uc8fc<\/td>\n<td>\ubd84\ud560\ud558\ub294 \ubc95\uc778<\/td>\n<\/tr>\n<tr>\n<td>\uacfc\uc138\uc774\uc5f0 \ubc29\uc2dd<\/td>\n<td>\uc591\ub3c4\ucc28\uc775\uc744 \uc5c6\ub294 \uac83\uc73c\ub85c \ud558\uace0 \uc0c8 \ubc95\uc778\uc774 \uc790\uc0b0\uc870\uc815\uacc4\uc815\uc73c\ub85c \uad00\ub9ac<\/td>\n<td>\ubb3c\uc801\ubd84\ud560\ub85c \uc0dd\uae34 \uc790\uc0b0 \uc591\ub3c4\ucc28\uc775 \uc0c1\ub2f9\uc561\uc744 \uc190\uae08\uc5d0 \ub123\uace0, \ubc1b\uc740 \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud558\uac70\ub098 \uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uc740 \uc790\uc0b0\uc744 \ucc98\ubd84\ud560 \ub54c \uadf8 \ube44\uc728\ub9cc\ud07c \uc18c\ub4dd \uc0b0\uc785(\uc81c47\uc870)<\/td>\n<\/tr>\n<tr>\n<td>\uc8fc\uc8fc\uc758 \uc758\uc81c\ubc30\ub2f9<\/td>\n<td>\uc0dd\uae38 \uc218 \uc788\uc74c(\uc801\uaca9\uc774\uba74 \uc774\uc5f0)<\/td>\n<td>\uc8fc\uc8fc\uac00 \uc8fc\uc2dd\uc744 \ubc1b\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ud574\ub2f9 \uc5c6\uc74c<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\ud6c4\uad00\ub9ac \uc8fc\uc2dd \uc694\uac74<\/td>\n<td>\uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc774 \ubc1b\uc740 \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud558\uc9c0 \uc54a\uc744 \uac83<\/td>\n<td>\ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc0c8 \ubc95\uc778 \uc9c0\ubd84\uc774 50% \ubbf8\ub9cc\uc73c\ub85c \ub5a8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uac83<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\ud6c4\uad00\ub9ac \uae30\uac04<\/td>\n<td>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144(\uace0\uc6a9 3\ub144)<\/td>\n<td>\ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 2\ub144(\uace0\uc6a9 3\ub144)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\uc790\ub140\uac00 \uc0c8 \ubc95\uc778\uc744 \uc9c1\uc811 \uac16\uac8c \ud558\ub824\uba74 \uc778\uc801\ubd84\ud560\uc774 \ub9de\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ubb3c\uc801\ubd84\ud560 \ub4a4\uc758 \uc0c8 \ubc95\uc778\uc740 \uc6d0\ub798 \ubc95\uc778\uc758 \uc790\ud68c\uc0ac\uc774\ubbc0\ub85c, \uc790\ub140\uac00 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uac16\uac8c \ud558\ub824\uba74 \uc6d0\ub798 \ubc95\uc778\uc774 \uadf8 \uc8fc\uc2dd\uc744 \ub118\uaca8\uc57c \ud558\uace0 \uadf8\ub54c \ubbf8\ub904 \ub454 \uc591\ub3c4\ucc28\uc775\uc774 \ucc98\ubd84 \ube44\uc728\ub9cc\ud07c \uacfc\uc138\ub429\ub2c8\ub2e4. \uc778\uc801\ubd84\ud560\uc740 \ub300\ud45c\uac00 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc9c1\uc811 \ubc1b\uc73c\ubbc0\ub85c, \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac\uc640 \ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04\uc774 \uc9c0\ub09c \ub4a4 \ub300\ud45c\uac00 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud558\uac70\ub098 \uc591\ub3c4\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \uc774\uc5b4 \uac08 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\uc778 \uc0ac\uc5c5\uc744 \ubc95\uc778\uc73c\ub85c \ubc14\uafb8\ub294 \ub2e8\uacc4\ub77c\uba74 <a href=\"\/insights\/beobin-jeonhwan-3-bangsik\/\">\ubc95\uc778\uc804\ud658 \uc138 \uac00\uc9c0 \ubc29\uc2dd<\/a>\ubd80\ud130 \ubcf4\uc2dc\ub294 \ud3b8\uc774 \uc21c\uc11c\uc5d0 \ub9de\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubd84\ud560 \uc804 \ud655\uc778 \uc0ac\ud56d \uc815\ub9ac<\/h2>\n<p>\ub5bc\uc5b4 \ub0bc \uc0ac\uc5c5\ubd80\ubb38\uc758 \uc790\uc0b0 \uad6c\uc131, \uc8fc\uc8fc\uc640 \uadfc\ub85c\uc790 \uba85\ub2e8, \ubd84\ud560 \ub4a4 \uc8fc\uc2dd\uc744 \ub118\uae38 \uc77c\uc815\uc785\ub2c8\ub2e4. \uccab\uc9f8\ub85c \ubd80\ub3d9\uc0b0 \ube44\uc911\uc774 50%\u00b780% \uae30\uc900\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \ub458\uc9f8\ub85c \uc9c0\ubd84\ube44\uc728 \ubc30\uc815\uacfc \uace0\uc6a9 80% \uc694\uac74\uc744 \ub9de\ucd9c \uc218 \uc788\ub294\uc9c0, \uc14b\uc9f8\ub85c \uc99d\uc5ec \uc2dc\uc810\uc774 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04\uc774\ub098 \ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04\uacfc \uacb9\uce58\ub294\uc9c0\ub97c \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4. \uc2b9\uacc4 \ub4a4 \uc0c1\uc18d\uae4c\uc9c0 \ub0b4\ub2e4\ubcf8\ub2e4\uba74 <a href=\"\/insights\/family-business-inheritance-deduction-guide\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uc694\uac74<\/a>\uc758 \uc5c5\ub825 \uacc4\uc0b0\ub3c4 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\ud55c \ubc95\uc778\uc774 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc744 \ud1b5\uc9f8\ub85c \ub118\uae30\uace0 \ub300\uac00\ub97c \uc804\ubd80 \uc8fc\uc2dd\uc73c\ub85c \uc9c0\ubd84\ube44\uc728\ub300\ub85c \ub098\ub208\ub2e4\uba74 \uc8fc\uc8fc \ubc30\ub2f9\uc18c\ub4dd\uc138\uac00 \ubbf8\ub904\uc9c0\uace0, \uc5ec\uae30\uc5d0 \uc9c0\ubc30\uc8fc\uc8fc\uc758 \uc8fc\uc2dd \ubcf4\uc720\u00b7\uc0ac\uc5c5 \uacc4\uc18d\u00b7\uadfc\ub85c\uc790 80% \uc774\uc0c1 \uc2b9\uacc4\uc640 \uc720\uc9c0\ub97c \ubd84\ud560\ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \ub9d0\uae4c\uc9c0 \uc9c0\ud0a4\uba74 \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc591\ub3c4\ucc28\uc775 \ubc95\uc778\uc138\ub3c4 \ubbf8\ub904\uc9d1\ub2c8\ub2e4. \ub118\uae30\ub294 \uc790\uc0b0\uc758 \uc808\ubc18 \uc774\uc0c1\uc774 \uc784\ub300 \uc790\uc0b0\uc774\uac70\ub098, 3\ub144 \uc774\uc0c1 \uc6b4\uc601\ud55c \ubd80\ubb38\uc774 \uc9c1\uc811 \uc4f0\ub294 \uc790\uc0b0\uc744 \ube80 \ub098\uba38\uc9c0\uc758 80% \uc774\uc0c1\uc774 \ubd80\ub3d9\uc0b0\uc774\uba74, \ub2e4\ub978 \uc694\uac74\uc744 \uac16\ucdb0\ub3c4 \uc801\uaca9\ubd84\ud560\uc774 \uc544\ub2c8\ubbc0\ub85c \ubd84\ud560\ud55c \ud574\uc5d0 \uc591\ub3c4\ucc28\uc775\uc774 \uacfc\uc138\ub429\ub2c8\ub2e4. \ubd84\ud560 \ub4a4 \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc790\ub140\uc5d0\uac8c \ub118\uae38 \uacc4\ud68d\uc774\ub77c\uba74, \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04 \uc548\uc5d0\ub294 \uc808\ubc18 \ubbf8\ub9cc\uc73c\ub85c \ub098\ub204\uace0 \ub098\uba38\uc9c0\ub294 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac\uc640 \ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04\uc774 \ubaa8\ub450 \ub05d\ub09c \ub4a4\uc5d0 \ub118\uae30\ub294 \ud3b8\uc774 \ubbf8\ub904 \ub454 \uc138\uae08\uc744 \uc9c0\ud0b5\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\uc0ac\uc5c5\ubd80\ubb38\uc744 \ub098\ub220 \uc2b9\uacc4\ub97c \uc900\ube44\ud558\uc2e0\ub2e4\uba74, \ub5bc\uc5b4 \ub0bc \ubd80\ubb38\uc758 \uc790\uc0b0 \uad6c\uc131\uacfc \uc8fc\uc2dd \uc774\uc804 \uc77c\uc815\uc744 \uba3c\uc800 \ub9de\ucdb0 \ubcf8 \ub4a4 \ubd84\ud560 \ubc29\uc2dd\uc744 \uc815\ud558\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>\uc124\ub9bd\ud55c \uc9c0 3\ub144 \ub41c \ubc95\uc778\ub3c4 \uc801\uaca9\ubd84\ud560\uc744 \ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc138\ubc95 \uc81c46\uc870 \uc81c2\ud56d \uc81c1\ud638\ub294 \ubd84\ud560\ub4f1\uae30\uc77c \ud604\uc7ac 5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\uc744 \uacc4\uc18d\ud558\ub358 \ub0b4\uad6d\ubc95\uc778\uc744 \uc694\uac74\uc73c\ub85c \uc815\ud569\ub2c8\ub2e4. 5\ub144\uc774 \ub418\uae30 \uc804\uc5d0 \ubd84\ud560\ud558\uba74 \ub118\uae34 \uc0ac\uc5c5\ubd80\ubb38\uc758 \uc591\ub3c4\ucc28\uc775\uc774 \ubd84\ud560\ud55c \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc18c\ub4dd\uc774 \ub418\uace0, \uc778\uc801\ubd84\ud560\uc774\ub77c\uba74 \uc8fc\uc8fc\uc758 \uc758\uc81c\ubc30\ub2f9\ub3c4 \ubbf8\ub904\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubd84\ud560\ud558\uba74\uc11c \uc0c8 \ubc95\uc778 \uc8fc\uc2dd\uc744 \uc790\ub140\uc5d0\uac8c \ub354 \ub9ce\uc774 \ubc30\uc815\ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uc801\uaca9\ubd84\ud560\uc744 \uc720\uc9c0\ud558\ub824\uba74 \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubd84\ud560\ud558\ub294 \ubc95\uc778\uc758 \uc8fc\uc8fc\uac00 \uc6d0\ub798 \uac00\uc9c4 \uc9c0\ubd84\ube44\uc728\uc5d0 \ub530\ub77c \uc0c8 \uc8fc\uc2dd\uc744 \ubc30\uc815\ud574\uc57c \ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c82\uc870\uc7582 \uc81c7\ud56d). \uc790\ub140 \uc9c0\ubd84\uc744 \ub298\ub9ac\ub294 \uc77c\uc740 \ubd84\ud560 \ub4a4 \uc99d\uc5ec\ub098 \uc591\ub3c4\ub85c \ub530\ub85c \ud574\uc57c \ud558\uace0, \uadf8\ub54c\ub294 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04, \ucde8\ub4dd\uc138 \ucd94\uc9d5 \uae30\uac04, \uc8fc\uc2dd \ucc98\ubd84 \ube44\uc728\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uacf5\uc7a5 \uac74\ubb3c\uacfc \ud1a0\uc9c0\ub9cc \uc0c8 \ubc95\uc778\uc73c\ub85c \ub5bc\uc5b4 \ub0bc \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\ub5bc\uc5b4 \ub0bc \uc218\ub294 \uc788\uc9c0\ub9cc \uc801\uaca9\ubd84\ud560\uc774 \ub418\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5 \uc5c6\uc774 \ubd80\ub3d9\uc0b0\ub9cc \ub118\uae30\uba74 \ub3c5\ub9bd\ub41c \uc0ac\uc5c5\ubd80\ubb38\uc73c\ub85c \ubcf4\uae30 \uc5b4\ub835\uace0, \ub118\uae30\ub294 \uc790\uc0b0 \uc911 3\ub144 \uc774\uc0c1 \uc6b4\uc601\ud55c \ubd80\ubb38\uc774 \uc9c1\uc811 \uc4f0\ub294 \uc790\uc0b0\uc744 \ube80 \ub098\uba38\uc9c0\uc5d0\uc11c \ubd80\ub3d9\uc0b0 \ube44\uc911\uc774 80% \uc774\uc0c1\uc774\uac70\ub098 \uc784\ub300\uc5d0 \uc4f0\ub294 \uc790\uc0b0\uc774 50% \uc774\uc0c1\uc774\uba74 \uc801\uaca9\ubd84\ud560\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ubd84\ud560\ud55c \ud574\uc5d0 \uc591\ub3c4\ucc28\uc775\uc774 \uacfc\uc138\ub418\uace0 \ucde8\ub4dd\uc138 50% \uacbd\uac10\ub3c4 \ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubd84\ud560 \ub4a4 \uc9c1\uc6d0\uc774 \uba87 \uba85 \uadf8\ub9cc\ub450\uba74 \uc0ac\ud6c4\uad00\ub9ac \uc704\ubc18\uc778\uac00\uc694?<\/summary>\n<p>\uac01 \uc0ac\uc5c5\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc758 \uadfc\ub85c\uc790 \uc218\uac00 \ubd84\ud560\ub4f1\uae30\uc77c 1\uac1c\uc6d4 \uc804 \uadfc\ub85c\uc790 \uc218\uc758 80% \ubbf8\ub9cc\uc73c\ub85c \ub5a8\uc5b4\uc9c0\uba74 \uc704\ubc18\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc2dc\ud589\ub839\uc774 \uc815\ud55c \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\uac00 \uc788\uc73c\uba74 \uc704\ubc18\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4(\uc2dc\ud589\ub839 \uc81c82\uc870\uc7584 \uc81c6\ud56d). \uc774 \uae30\uc900\uc740 \ubd84\ud560\ub4f1\uae30\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4 \uac1c\uc2dc\uc77c\ubd80\ud130 3\ub144 \ub3d9\uc548 \ubd05\ub2c8\ub2e4. \uc0ac\uc5c5\uc5f0\ub3c4 \uc911\uac04\uc5d0 \uc7a0\uc2dc \uc904\uc5c8\ub2e4\uac00 \uc885\ub8cc\uc77c\uc5d0 \ub2e4\uc2dc \ucc44\uc6b0\uba74 \uadf8 \ud574\ub294 \uc704\ubc18\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ub300\ud45c\uac00 \ubc95\uc778\uc138 \uc0ac\ud6c4\uad00\ub9ac \uae30\uac04 \uc911\uc5d0 \uc0ac\ub9dd\ud558\uba74 \ubbf8\ub904\uc9c4 \uc138\uae08\uc744 \ub0b4\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\ub0b4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc9c0\ubc30\uc8fc\uc8fc\ub4f1\uc758 \uc0ac\ub9dd\uc73c\ub85c \uc8fc\uc2dd\uc774 \uc0c1\uc18d\ub418\ub294 \uacbd\uc6b0\ub294 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c80\uc870\uc7582 \uc81c1\ud56d \uc81c1\ud638 \ub098\ubaa9\uc758 \ubd80\ub4dd\uc774\ud55c \uc0ac\uc720\uc774\ubbc0\ub85c \uc8fc\uc2dd \ucc98\ubd84 \uc694\uac74 \uc704\ubc18\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0c1\uc18d\ubc1b\uc740 \uc0ac\ub78c\uc774 \uadf8 \ub4a4 \uc8fc\uc2dd\uc744 \ub2e4\uc2dc \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0\ub294 \ub530\ub85c \ub530\uc838\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\uc801\uaca9\ubd84\ud560\ub85c \ubbf8\ub904\uc9c4 \uc138\uae08\uc740 \uc5b8\uc820\uac00 \ub2e4\uc2dc \ub0b4\ub098\uc694?<\/summary>\n<p>\uc0c8 \ubc95\uc778\uc740 \uc790\uc0b0\uc744 \uc0c1\uac01\ud558\uac70\ub098 \ucc98\ubd84\ud560 \ub54c, \uc8fc\uc8fc\ub294 \ubc1b\uc740 \uc8fc\uc2dd\uc744 \uc9c1\uc811 \ud314 \ub54c \ub0c5\ub2c8\ub2e4. \uc0c8 \ubc95\uc778\uc774 \ub118\uaca8\ubc1b\uc740 \uac74\ubb3c\uc744 \uac10\uac00\uc0c1\uac01\ud558\uba74 \uc790\uc0b0\uc870\uc815\uacc4\uc815\ub9cc\ud07c \ube44\uc6a9\uc774 \uc904\uace0, \ud1a0\uc9c0\ub97c \ud314\uba74 \uadf8\ub54c \ucc28\uc561\uc774 \uc18c\ub4dd\uc774 \ub429\ub2c8\ub2e4. \uc778\uc801\ubd84\ud560\ub85c \uc0c8 \uc8fc\uc2dd\uc744 \ubc1b\uc740 \uc8fc\uc8fc\uac00 \uadf8 \uc8fc\uc2dd\uc744 \uc9c1\uc811 \ud314\uba74 \uc61b \uc8fc\uc2dd\uc758 \ucde8\ub4dd\uac00\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc591\ub3c4\ucc28\uc775\uc744 \uacc4\uc0b0\ud558\ubbc0\ub85c, \ubd84\ud560 \ub54c \uacfc\uc138\ub418\uc9c0 \uc54a\uc740 \ucc28\uc561\uc774 \uadf8\ub54c \ubc18\uc601\ub429\ub2c8\ub2e4.<\/p>\n<\/details>\n<\/div>\n<p><strong>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00<\/strong><br \/>\n\u00b7 \uac1c\uc778 \uc0ac\uc5c5\uc744 \ubc95\uc778\uc73c\ub85c \ubc14\uafb8\ub294 \ub2e8\uacc4\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.<br \/>\n\u00b7 \ubd84\ud560 \ub4a4 \uc8fc\uc2dd\uc744 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec\ud560 \ub54c \uc4f8 \uc218 \uc788\ub294 \ud2b9\ub840\ub294 <a href=\"\/insights\/gaeopseunggye-jeungyeose-gwaseteukrye\/\">\uac00\uc5c5\uc2b9\uacc4 \uc99d\uc5ec\uc138 \uacfc\uc138\ud2b9\ub840\uc758 \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n\u00b7 \uc0c1\uc18d \ub2e8\uacc4\uc758 \uacf5\uc81c \uc694\uac74\uc740 <a href=\"\/insights\/family-business-inheritance-deduction-guide\/\">\uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac<\/a>\uc5d0\uc11c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<\/p>\n<div class=\"hoan-sources\">\n<p><strong>\uadfc\uac70\u00b7\ucd9c\ucc98<\/strong><\/p>\n<p>\u00b7 \ubc95\uc778\uc138\ubc95 \uc81c46\uc870\u00b7\uc81c46\uc870\uc7582\u00b7\uc81c46\uc870\uc7583\u00b7\uc81c46\uc870\uc7584\u00b7\uc81c46\uc870\uc7585\u00b7\uc81c47\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c80\uc870\uc7582\u00b7\uc81c80\uc870\uc7584\u00b7\uc81c82\uc870\uc7582\u00b7\uc81c82\uc870\uc7584\u00b7\uc81c84\uc870, \ubc95\uc778\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c41\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c17\uc870 \uc81c2\ud56d \uc81c6\ud638, \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c27\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc9c0\ubc29\uc138\ud2b9\ub840\uc81c\ud55c\ubc95 \uc81c57\uc870\uc7582 \uc81c3\ud56d \uc81c2\ud638 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uc0c1\ubc95 \uc81c530\uc870\uc7582\u00b7\uc81c530\uc870\uc75812 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-10-03)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc11c\uba74-2016-\ubc95\ub839\ud574\uc11d\ubc95\uc778-4830(2016. 12. 30.) \u2014 taxlaw.nts.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>\ubc95\uc778 \ubd84\ud560\ub85c \uc0ac\uc5c5\ubd80\ubb38\uc744 \uc0c8 \ubc95\uc778\uc5d0 \ub5bc\uc5b4 \ub0bc \ub54c \ubc95\uc778\uc138\uc640 \uc8fc\uc8fc \ubc30\ub2f9\uc18c\ub4dd\uc138\ub97c \ubbf8\ub8e8\ub294 \uc801\uaca9\ubd84\ud560 \uc694\uac74(5\ub144 \uc774\uc0c1 \uc0ac\uc5c5\u00b7\ub300\uac00 \uc804\uc561 \uc8fc\uc2dd\u00b7\uc0ac\uc5c5 \uacc4\uc18d\u00b7\uadfc\ub85c\uc790 80% \uc2b9\uacc4)\uacfc \ubd84\ud560 \ub2e4\uc74c \uc0ac\uc5c5\uc5f0\ub3c4\ubd80\ud130 2\ub144(\uace0\uc6a9 3\ub144) \uc0ac\ud6c4\uad00\ub9ac, \ucde8\ub4dd\uc138 \uacbd\uac10\ubd84 \ucd94\uc9d5 3\ub144\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":6906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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