{"id":7004,"date":"2026-11-05T08:00:00","date_gmt":"2026-11-04T23:00:00","guid":{"rendered":"https:\/\/hoantax.co.kr\/insights\/?p=7004"},"modified":"2026-11-06T16:01:54","modified_gmt":"2026-11-06T07:01:54","slug":"beobin-jeonhwan-boheom-silik","status":"publish","type":"post","link":"https:\/\/hoantax.co.kr\/insights\/beobin-jeonhwan-boheom-silik\/","title":{"rendered":"\ubc95\uc778\uc804\ud658 \ucee8\uc124\ud305\uc774 \ubcf4\ud5d8 \uac00\uc785\uc73c\ub85c \ub05d\ub0ac\ub2e4\uba74 \uc2e4\uc775\uc774 \uc788\ub294\uac00"},"content":{"rendered":"<div class=\"hoan-box hoan-summary\">\n<p class=\"vs-t\">\ud575\uc2ec\uc694\uc57d<\/p>\n<p><strong>\ubc95\uc778 \uba85\uc758 \ubcf4\ud5d8\uc740 \ubc95\uc778\uc804\ud658\uc758 \ud6a8\uacfc\uac00 \uc544\ub2c8\ub77c \ubcc4\uac1c\uc758 \uae08\uc735\uc0c1\ud488\uc774\uace0, \ubcf4\ud5d8\ub8cc\ub97c \ube44\uc6a9\uc73c\ub85c \ub123\uc5b4\ub3c4 \ud574\uc57d\ud558\uba74 \uac19\uc740 \ub3c8\uc774 \uc218\uc775\uc73c\ub85c \ub2e4\uc2dc \uc7a1\ud788\ubbc0\ub85c \uc808\uc138\uac00 \uc544\ub2c8\ub77c \uc138\uae08\uc744 \ubbf8\ub8e8\ub294 \ub370 \uadf8\uce69\ub2c8\ub2e4.<\/strong> \uac00\uc785\ud560\uc9c0\ub294 \uc804\ud658\uacfc \ub5bc\uc5b4 \ub193\uace0 \ub530\ub85c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><strong>\ubcf4\ud5d8\ub8cc\uc640 \ud574\uc57d\ud658\uae09\uae08<\/strong><\/p>\n<ul>\n<li>\ub300\ud45c\uac00 \ud53c\ubcf4\ud5d8\uc790\uc774\uace0 \ubc95\uc778\uc774 \uacc4\uc57d\uc790\u00b7\uc218\uc775\uc790\uc778 \ubcf4\uc7a5\uc131\ubcf4\ud5d8\uc758 \ubcf4\ud5d8\ub8cc\ub294 \uae30\uac04\uc774 \uc9c0\ub098\ub294 \ub9cc\ud07c \uc190\uae08\uc774\uc9c0\ub9cc, \ud574\uc57d\ud658\uae09\uae08\uc740 \ud574\uc57d\ud55c \ud574\uc758 \uc775\uae08\uc785\ub2c8\ub2e4.<\/li>\n<li>\uadf8\ub798\uc11c \ub0a9\uc785 \uae30\uac04 \uc804\uccb4\ub85c \ubcf4\uba74 \ube44\uc6a9\uc73c\ub85c \ub0a8\ub294 \uae08\uc561\uc740 \u00ab\ub0b8 \ubcf4\ud5d8\ub8cc\uc5d0\uc11c \ub3cc\ub824\ubc1b\uc740 \ub3c8\uc744 \ube80 \uae08\uc561\u00bb, \uc989 \ubc95\uc778\uc774 \uc783\uc740 \ub3c8\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<p><strong>\ud1f4\uc9c1\uae08\uacfc \uc0c1\uc5ec<\/strong><\/p>\n<ul>\n<li>\ud1f4\uc9c1\uae08\uc774 \ube44\uc6a9\uc774 \ub418\ub294\uc9c0\ub294 \ubcf4\ud5d8\uc774 \uc544\ub2c8\ub77c \ud604\uc2e4\uc801 \ud1f4\uc9c1\uacfc \uc815\uad00\u00b7\uc9c0\uae09\uaddc\uc815\uc774 \uc815\ud569\ub2c8\ub2e4. \ubcf4\ud5d8\uc740 \uc9c0\uae09\ud560 \ud604\uae08\uc744 \ubaa8\uc544 \ub450\ub294 \uc218\ub2e8\uc77c \ubfd0\uc785\ub2c8\ub2e4.<\/li>\n<li>\ud574\uc57d\ud658\uae09\uae08\uc73c\ub85c \ub300\ud45c\uc5d0\uac8c \uc0c1\uc5ec\ub97c \uc8fc\uc5b4\ub3c4, \uae09\uc5ec\uc9c0\uae09\uae30\uc900\uc744 \ub118\ub294 \uc784\uc6d0 \uc0c1\uc5ec\ub294 \uc190\uae08\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\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 2026-11-03 \u00b7 <strong>2026\ub144 11\uc6d4 \uae30\uc900<\/strong> \ubc95\ub839\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>\ubc95\uc778\uc804\ud658 \uc0c1\ub2f4\uc744 \ubc1b\uc558\ub294\ub370 \ub9c8\uc9c0\ub9c9\uc5d0 \ub300\ud45c \uba85\uc758 \ubcf4\uc7a5\uc131\ubcf4\ud5d8\uc774\ub098 \uc815\uae30\ubcf4\ud5d8 \uac00\uc785\uc744 \uad8c\uc720\ubc1b\uc740 \uac1c\uc778\uc0ac\uc5c5\uc790<\/li>\n<li>\uc804\ud658 \uc9c1\ud6c4 \ubc95\uc778 \uba85\uc758\ub85c \ud070 \ubcf4\ud5d8\ub8cc\ub97c \ub0b4\uace0 \uc788\uc5b4 \ud574\uc57d\uc774\ub098 \uba85\uc758\ubcc0\uacbd\uc744 \uace0\ubbfc\ud558\ub294 \ubc95\uc778 \ub300\ud45c<\/li>\n<li>\ud1f4\uc9c1\uae08 \uc7ac\uc6d0 \ub9c8\ub828\uacfc \uc815\uad00 \uc815\ube44\ub97c \ud55c \ubb36\uc74c\uc73c\ub85c \uc81c\uc548\ubc1b\uc740 \ubd84<\/li>\n<\/ul>\n<\/div>\n<p><strong>\ubc95\uc778\uc804\ud658 \uc0c1\ub2f4\uc774 \u00ab\uc774 \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\uc2dc\uba74 \uc138\uae08\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4\u00bb\ub85c \ub9c8\ubb34\ub9ac\ub410\ub2e4\uba74, \ub35c\ucee5 \uc11c\uba85\ud558\uae30 \uc804\uc5d0 \ub4e4\uc740 \uc124\uba85 \uac00\uc6b4\ub370 \ubc95\uc778\uc804\ud658 \uc774\uc57c\uae30\uc640 \ubcf4\ud5d8 \uc774\uc57c\uae30\ub97c \uba3c\uc800 \ub098\ub220 \ubcf4\uc154\uc57c \ud569\ub2c8\ub2e4.<\/strong> \uc804\ud658\uc744 \ud560\uc9c0, \uc5b4\ub5a4 \ubc29\uc2dd\uc73c\ub85c \uc5b8\uc81c \ud560\uc9c0\ub294 \uc138\ubc95\uc774 \uc815\ud55c \uc694\uac74\uacfc \uc0ac\uc5c5 \uc0ac\uc815\uc73c\ub85c \ud310\ub2e8\ud558\ub294 \ubb38\uc81c\uc774\uace0, \ubcf4\ud5d8\uc740 \uc804\ud658\uc774 \ub05d\ub09c \ubc95\uc778\uc774 \uc120\ud0dd\ud560 \uc218 \uc788\ub294 \uc5ec\ub7ec \uc0c1\ud488 \uac00\uc6b4\ub370 \ud558\ub098\uc785\ub2c8\ub2e4. \uc544\ub798\ub294 \uc804\ud658 \ucee8\uc124\ud305\uc5d0 \ubcf4\ud5d8 \uac00\uc785\uc774 \ubd99\ub294 \uc774\uc720\uc640 \uadf8 \ubcf4\ud5d8\uc774 \uc138\uae08\uc5d0\uc11c \uc2e4\uc81c\ub85c \ubb34\uc5c7\uc744 \ud558\ub294\uc9c0\ub9cc \uc815\ub9ac\ud55c \uac83\uc785\ub2c8\ub2e4. \uc804\ud658 \ubc29\uc2dd \ube44\uad50\ub294 <a href=\"\/insights\/beobin-jeonhwan-3-bangsik\/\">\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658 3\ubc29\uc2dd \ube44\uad50<\/a>\uc5d0, \uc804\ud658 \uc2dc\uc810 \ud310\ub2e8\uc740 <a href=\"\/insights\/sole-proprietor-incorporation-guide\/\">\ubc95\uc778\uc804\ud658 \uc2dc\uae30 \uae00<\/a>\uc5d0, \uc591\ub3c4\uc18c\ub4dd\uc138 \uc774\uc6d4\uacfc\uc138 \ub4f1 \uc138\uac10\uba74 \uc808\ucc28\ub294 <a href=\"\/insights\/beobin-jeonhwan-segamyeon-jeolcha\/\">\ubc95\uc778\uc804\ud658 \uc138\uac10\uba74 \ubc29\uc2dd \uae00<\/a>\uc5d0 \ub530\ub85c \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubcf4\ud5d8 \uac00\uc785 \ub300\uc2e0 \uc0ac\uc5c5 \uad6c\uc870 \uc790\uccb4\ub97c \ub098\ub204\ub294 \ubc29\uc2dd\ub3c4 \uc120\ud0dd\uc9c0\uac00 \ub420 \uc218 \uc788\uc73c\uba70, \uadf8 \uc138\uae08 \uc7c1\uc810\uc740 <a href=\"https:\/\/hoantax.co.kr\/insights\/beobin-bunhal-jeokgyeok-yogeon\/\">\ubc95\uc778 \ubd84\ud560\uc758 \uc801\uaca9 \uc694\uac74\uacfc \uc0ac\ud6c4\uad00\ub9ac<\/a>\uc5d0\uc11c \ub2e4\ub918\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\uc778\uc804\ud658 \ucee8\uc124\ud305\uc740 \uc65c \ubcf4\ud5d8 \uac00\uc785\uc73c\ub85c \ub05d\ub098\ub294\uac00<\/h2>\n<p>\uac1c\uc778\uc0ac\uc5c5\uc790\uc77c \ub54c\ub294 \ube44\uc6a9\uc73c\ub85c \ub123\uc744 \uc218 \uc5c6\ub358 \ub300\ud45c \ubcf4\ud5d8\ub8cc\uac00 \ubc95\uc778\uc774 \ub418\uba74 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc774 \ucc28\uc774\uac00 \u00ab\uc804\ud658\ud558\uba74 \ubcf4\ud5d8\ub8cc\ub9cc\ud07c \uc138\uae08\uc774 \uc904\uc5b4\ub4e0\ub2e4\u00bb\ub294 \uc124\uba85\uc758 \ucd9c\ubc1c\uc810\uc774 \ub418\uace0, \uc0c1\ub2f4\ub8cc\ub97c \ub530\ub85c \ubc1b\uc9c0 \uc54a\ub294 \ub300\uc2e0 \ubcf4\ud5d8 \uacc4\uc57d\uc5d0\uc11c \uc218\uc775\uc744 \uc5bb\ub294 \uad6c\uc870\uc5d0\uc11c \ud754\ud788 \uc804\ud658 \uc0c1\ub2f4\uacfc \ubcf4\ud5d8 \uad8c\uc720\uac00 \ud558\ub098\ub85c \ubb36\uc785\ub2c8\ub2e4.<\/p>\n<h3>\uac1c\uc778\uc0ac\uc5c5\uc790 \ubcf8\uc778\uc744 \ud53c\ubcf4\ud5d8\uc790\ub85c \ud55c \ubcf4\ud5d8\ub8cc\ub294 \ud544\uc694\uacbd\ube44\uac00 \uc544\ub2d9\ub2c8\ub2e4<\/h3>\n<p>\uad6d\uc138\uccad\uc740 \uac1c\uc778\uc0ac\uc5c5\uc790\uac00 \uc790\uae30 \uc790\uc2e0\uc744 \ud53c\ubcf4\ud5d8\uc790\ub85c \ud558\uc5ec \ub0b8 \ubcf4\ud5d8\ub8cc\ub97c \uc0ac\uc5c5\uc18c\ub4dd\uc758 \ud544\uc694\uacbd\ube44\uc5d0 \ub123\uc744 \uc218 \uc5c6\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74\ubc95\uaddc\uacfc-1539, 2012.12.27.). \uc0ac\uc5c5\uc790 \ubcf8\uc778\uc758 \uc704\ud5d8\uc744 \ub300\ube44\ud558\ub294 \uc9c0\ucd9c\uc740 \uc0ac\uc5c5\uc744 \uc704\ud55c \ube44\uc6a9\uc774 \uc544\ub2c8\ub77c \uac1c\uc778\uc758 \uc9c0\ucd9c\ub85c \ubcf4\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ubc95\uc778\uc774 \uacc4\uc57d\uc790\u00b7\uc218\uc775\uc790\uc774\uba74 \ubcf4\ud5d8\ub8cc\ub294 \uae30\uac04\uc774 \uc9c0\ub098\ub294 \ub9cc\ud07c \uc190\uae08\uc785\ub2c8\ub2e4<\/h3>\n<p>\ubc95\uc778\uc774 \ub300\ud45c\uc774\uc0ac\ub97c \ud53c\ubcf4\ud5d8\uc790\ub85c, \ubc95\uc778\uc744 \uacc4\uc57d\uc790\uc640 \uc218\uc775\uc790\ub85c \ud558\ub294 \ubcf4\uc7a5\uc131\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\uba74, \ub0b8 \ubcf4\ud5d8\ub8cc \uac00\uc6b4\ub370 \ub9cc\uae30\ud658\uae09\uae08\uc5d0 \uc0c1\ub2f9\ud558\ub294 \ubd80\ubd84\uc740 \uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud558\uace0 \ub098\uba38\uc9c0\ub294 \uae30\uac04\uc774 \uc9c0\ub098\ub294 \ub9cc\ud07c \uc190\uae08\uc5d0 \ub123\uc2b5\ub2c8\ub2e4. \ub300\ud45c\uc774\uc0ac\uc758 \ud1f4\uc9c1\uae30\ud55c\uc774 \uc815\ud574\uc9c0\uc9c0 \uc54a\uc544 \ud574\uc9c0\ud658\uae09\uae08\uc744 \ubbf8\ub9ac \uc0b0\uc815\ud560 \uc218 \uc5c6\uc5b4 \ub9cc\uae30\ud658\uae09\uae08\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uae08\uc561\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub0b8 \ubcf4\ud5d8\ub8cc \uc804\uc561\uc744 \uae30\uac04\uc774 \uc9c0\ub098\ub294 \ub9cc\ud07c \uc190\uae08\uc5d0 \ub123\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2018-\ubc95\uc778-1779, \uc11c\uba74-2020-\ubc95\uc778-0953 \ud68c\uc2e0\uc5d0 \uc778\uc6a9). \ub2e4\ub9cc \uc784\uc6d0\uc758 \uc815\ub144\uc774 \uadfc\ub85c\uacc4\uc57d\uc0c1 \uc815\ud574\uc838 \uc788\uc5b4 \uadf8 \uc2dc\uc810\uc5d0 \ubcf4\ud5d8\uc744 \ud574\uc57d\ud560 \uac83\uc73c\ub85c \uc0ac\ud68c\ud1b5\ub150\uc0c1 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\uc5d0\ub294, \uc815\ub144\ud1f4\uc9c1 \uc2dc \ud574\uc57d\ud658\uae09\uae08\uc5d0 \uc0c1\ub2f9\ud558\ub294 \uc801\ub9bd\ubcf4\ud5d8\ub8cc\ub97c \uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud558\ub77c\ub294 \ud68c\uc2e0\ub3c4 \uc788\uc73c\ubbc0\ub85c \ub0a9\uc785 \ubcf4\ud5d8\ub8cc \uc804\uc561\uc774 \uc190\uae08\uc774 \ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ubc95\uaddc\ubc95\uc7782013-397, 2013.10.24.). \ubc95\uc778\uc804\ud658\uc774 \uc774 \ucc98\ub9ac\ub97c \u00ab\uc5ec\ub294\u00bb \uac83\uc740 \ub9de\uc9c0\ub9cc, \ucc98\ub9ac \uacb0\uacfc\uac00 \uc808\uc138\uc778\uc9c0\ub294 \uc544\ub798 \uacc4\uc0b0\uc5d0\uc11c \uac08\ub9bd\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\uc778\uc774 \ub0b8 \ubcf4\ud5d8\ub8cc\ub85c \uc138\uae08\uc740 \uc5bc\ub9c8\ub098 \uc904\uc5b4\ub4dc\ub098<\/h2>\n<p>\uc904\uc5b4\ub4dc\ub294 \uac83\uc774 \uc544\ub2c8\ub77c \ub4a4\ub85c \ubbf8\ub904\uc9d1\ub2c8\ub2e4. \uac19\uc740 \ud68c\uc2e0\uc740 \ubcf4\ud5d8\uacc4\uc57d\uc744 \ud574\uc57d\ud574 \ud574\uc57d\ud658\uae09\uae08\uc744 \ubc1b\uc73c\uba74 \ud574\uc57d\uc77c\uc774 \uc18d\ud558\ub294 \uc0ac\uc5c5\uc5f0\ub3c4\uc758 \uc775\uae08\uc5d0 \ub123\ub294\ub2e4\uace0 \uc815\ub9ac\ud569\ub2c8\ub2e4. \ub0a9\uc785\ud558\ub294 \ub3d9\uc548 \uc190\uae08\uc73c\ub85c \ub123\uc740 \ubcf4\ud5d8\ub8cc \uac00\uc6b4\ub370 \ub3cc\ub824\ubc1b\uc740 \ubd80\ubd84\uc740 \ud574\uc57d\ud558\ub294 \ud574\uc5d0 \ub2e4\uc2dc \uc18c\ub4dd\uc73c\ub85c \uc7a1\ud788\ubbc0\ub85c, \ub05d\uae4c\uc9c0 \ub0a8\ub294 \uc190\uae08\uc740 \ubc95\uc778\uc774 \uc2e4\uc81c\ub85c \uc783\uc740 \uae08\uc561\ubfd0\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub0a9\uc785 \uae30\uac04 \uc804\uccb4\ub85c \ubcf4\uba74 \ub0a8\ub294 \uc190\uae08\uc740 \uc783\uc740 \ub3c8\uacfc \uac19\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uc804\uc81c: \ub300\ud45c\uc774\uc0ac\ub97c \ud53c\ubcf4\ud5d8\uc790\ub85c, \ubc95\uc778\uc744 \uacc4\uc57d\uc790\u00b7\uc218\uc775\uc790\ub85c \ud55c \ubcf4\uc7a5\uc131\ubcf4\ud5d8. \ub9cc\uae30\ud658\uae09\uae08\uc774 \uc5c6\uace0 \ud1f4\uc9c1\uae30\ud55c\uc774 \uc815\ud574\uc9c0\uc9c0 \uc54a\uc544 \ub0a9\uc785 \ubcf4\ud5d8\ub8cc\uac00 \uc804\uc561 \uc190\uae08\uc73c\ub85c \ucc98\ub9ac\ub418\ub294 \uc0c1\ud488\uc774\uba70, \uc6d4 \ubcf4\ud5d8\ub8cc 200\ub9cc\uc6d0(\uc5f0 2,400\ub9cc\uc6d0)\uc744 5\ub144 \ub0a9\uc785\ud55c \ub4a4 \ud574\uc57d. \ud574\uc57d\ud658\uae09\uae08\uc740 \uc0c1\ud488\uacfc \ud574\uc57d \uc2dc\uc810\uc5d0 \ub530\ub77c \ub2e4\ub974\ubbc0\ub85c \ub450 \uac00\uc9c0\ub85c \uac00\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>A. \ud574\uc57d\ud658\uae09\uae08 1\uc5b5\uc6d0<\/th>\n<th>B. \ud574\uc57d\ud658\uae09\uae08 7\ucc9c\ub9cc\uc6d0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>5\ub144\uac04 \ub0b8 \ubcf4\ud5d8\ub8cc<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub0a9\uc785 \uae30\uac04 \uc190\uae08 \ud569\uacc4<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ud574\uc57d \uc5f0\ub3c4 \uc775\uae08<\/td>\n<td>1\uc5b5\uc6d0<\/td>\n<td>7,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td><strong>\ub05d\uae4c\uc9c0 \ub0a8\ub294 \uc190\uae08<\/strong><\/td>\n<td><strong>2,000\ub9cc\uc6d0<\/strong><\/td>\n<td><strong>5,000\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc774 \uc783\uc740 \ud604\uae08<\/td>\n<td>2,000\ub9cc\uc6d0<\/td>\n<td>5,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/A_boheom_haeyak_ikgeum.png\" alt=\"\uc6d4 \ubcf4\ud5d8\ub8cc 200\ub9cc \uc6d0\uc744 5\ub144 \ub0a9\uc785\ud55c \ub4a4 \ud574\uc57d\ud560 \ub54c \ub0a9\uc785 \uae30\uac04 \uc190\uae08 1\uc5b52,000\ub9cc \uc6d0 \uac00\uc6b4\ub370 \ud574\uc57d \uc5f0\ub3c4 \uc775\uae08\uc744 \ube80 \ub05d\uae4c\uc9c0 \ub0a8\ub294 \uc190\uae08\uc774 \ud574\uc57d\ud658\uae09\uae08 1\uc5b5 \uc6d0\uc774\uba74 2,000\ub9cc \uc6d0, 7\ucc9c\ub9cc \uc6d0\uc774\uba74 5,000\ub9cc \uc6d0\uc73c\ub85c \ubc95\uc778\uc774 \uc783\uc740 \ud604\uae08\uacfc \uac19\ub2e4\ub294 \ube44\uad50 \ub3c4\ud45c\" class=\"wp-image-7001\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/A_boheom_haeyak_ikgeum.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/A_boheom_haeyak_ikgeum-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/A_boheom_haeyak_ikgeum-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/A_boheom_haeyak_ikgeum-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\ud574\uc57d\ud658\uae09\uae08\uc774 \uc5bc\ub9c8\uc774\ub4e0 \ub05d\uae4c\uc9c0 \ub0a8\ub294 \uc190\uae08\uc740 \ubc95\uc778\uc774 \uc783\uc740 \ud604\uae08\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>A\uc640 B \ubaa8\ub450 \u00ab\ub05d\uae4c\uc9c0 \ub0a8\ub294 \uc190\uae08\u00bb\uacfc \u00ab\uc783\uc740 \ud604\uae08\u00bb\uc774 \uac19\uc2b5\ub2c8\ub2e4. \uc904\uc5b4\ub4dc\ub294 \ubc95\uc778\uc138\ub294 \uc783\uc740 \ud604\uae08\uc5d0 \ubc95\uc778\uc138\uc728\uc744 \uacf1\ud55c \ub9cc\ud07c\uc774\ubbc0\ub85c \uc783\uc740 \ub3c8\ubcf4\ub2e4 \ud074 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub0a9\uc785\ud558\ub294 \ub3d9\uc548 \uc138\uae08\uc774 \ub35c \ub098\uc628 \ub9cc\ud07c \ud574\uc57d\ud558\ub294 \ud574\uc5d0 \uc775\uae08\uc774 \ud55c\uaebc\ubc88\uc5d0 \uc7a1\ud600 \uadf8\ud574 \uc138\uae08\uc774 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h3>\ubcf4\ud5d8\uc774 \uc8fc\ub294 \uac83\uc740 \ubcf4\uc7a5\uacfc \ud604\uae08 \uc801\ub9bd\uc774\uace0 \uc138\uae08 \uac10\uc18c\ubd84\uc774 \uc544\ub2d9\ub2c8\ub2e4<\/h3>\n<p>\uadf8\ub807\ub2e4\uba74 \ubcf4\ud5d8\uc758 \uac00\uce58\ub294 \uc138\uae08\uc774 \uc544\ub2c8\ub77c \ubcf4\uc7a5 \uc790\uccb4\uc640, \ud574\uc57d\ud658\uae09\uae08\uc774\ub77c\ub294 \ud615\ud0dc\ub85c \ubc95\uc778 \uc548\uc5d0 \ud604\uae08\uc744 \ubb36\uc5b4 \ub450\ub294 \uae30\ub2a5\uc5d0\uc11c \ub530\uc838\uc57c \ud569\ub2c8\ub2e4. \ub300\ud45c \uc720\uace0 \uc2dc \ubc95\uc778\uc774 \ubc1b\uc744 \ubcf4\ud5d8\uae08\uc774 \ud544\uc694\ud55c \ud68c\uc0ac\ub77c\uba74 \ubcf4\uc7a5\uc73c\ub85c\uc11c \uc758\ubbf8\uac00 \uc788\uace0, \uadf8\ub807\uc9c0 \uc54a\ub2e4\uba74 \uac19\uc740 \ub3c8\uc744 \uc608\uae08\uc774\ub098 \ucc28\uc785\uae08 \uc0c1\ud658\uc5d0 \uc4f8 \ub54c\uc640 \ube44\uad50\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc95\uc778\uc804\ud658 \uc9c1\ud6c4 \uc6b4\uc804\uc790\uae08\uc774 \ube60\ub4ef\ud55c \uc2dc\uae30\uc5d0 \uc7a5\uae30 \ub0a9\uc785 \ubcf4\ud5d8\uc744 \ub123\uc73c\uba74 \ud574\uc57d \uc2dc\uc810\uc758 \ud658\uae09\ub960\uc774 \ub0ae\uc544 \ub418\ub808 B\uc640 \uac19\uc740 \uacb0\uacfc\uac00 \ub098\uc624\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ud574\uc57d\ud658\uae09\uae08\uc73c\ub85c \ub300\ud45c\uc5d0\uac8c \uc900 \uc0c1\uc5ec\ub294 \uc5b4\ub514\uae4c\uc9c0 \ube44\uc6a9\uc778\uac00<\/h2>\n<p>\uae09\uc5ec\uc9c0\uae09\uae30\uc900 \uc548\uc5d0\uc11c\ub9cc \ube44\uc6a9\uc774 \ub429\ub2c8\ub2e4. \ubcf4\ud5d8\ub8cc\ub97c \uc190\uae08\uc73c\ub85c \ub123\uace0, \ud574\uc57d\ud574\uc11c \ubc1b\uc740 \ub3c8\uc744 \ub300\ud45c \uc0c1\uc5ec\ub85c \uc8fc\uba74 \uadf8 \uc0c1\uc5ec\ub3c4 \uc190\uae08\uc774\ub77c \ube44\uc6a9\uc774 \ub450 \ubc88 \uc0dd\uae34\ub2e4\ub294 \uc124\uba85\uc5d0 \ub300\ud574, \uad6d\uc138\uccad\uc740 \uac1d\uad00\uc801\uc778 \uc9c0\uae09\uae30\uc900 \uc5c6\uc774 \uc8fc\uac70\ub098 \uae09\uc5ec\uc9c0\uae09\uae30\uc900\uc744 \ub118\uaca8 \uc8fc\ub294 \uc784\uc6d0 \uc0c1\uc5ec\uae08\uc740 \uc190\uae08\uc5d0 \ub123\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2020-\ubc95\uc778-0953, 2020.08.28.).<\/p>\n<h3>\uae09\uc5ec\uc9c0\uae09\uae30\uc900\uc744 \ub118\ub294 \uc784\uc6d0 \uc0c1\uc5ec\uae08\uc740 \uc190\uae08\ubd88\uc0b0\uc785\uc785\ub2c8\ub2e4<\/h3>\n<p>\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c43\uc870 \uc81c2\ud56d\uc740 \ubc95\uc778\uc774 \uc784\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uc0c1\uc5ec\uae08 \uac00\uc6b4\ub370 \uc815\uad00\u00b7\uc8fc\uc8fc\ucd1d\ud68c\u00b7\uc0ac\uc6d0\ucd1d\ud68c \ub610\ub294 \uc774\uc0ac\ud68c\uc758 \uacb0\uc758\ub85c \uc815\ud55c \uae09\uc5ec\uc9c0\uae09\uae30\uc900\uc5d0 \ub530\ub77c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc744 \ub118\ub294 \ubd80\ubd84\uc744 \uc190\uae08\uc5d0 \ub123\uc9c0 \uc54a\ub3c4\ub85d \uc815\ud569\ub2c8\ub2e4. \ud574\uc57d\ud658\uae09\uae08\uc774 \uc0dd\uacbc\ub2e4\ub294 \uc0ac\uc2e4\uc740 \uc0c1\uc5ec\ub97c \uc904 \uadfc\uac70\uac00 \ub418\uc9c0 \ubabb\ud558\uace0, \ubbf8\ub9ac \uc815\ud55c \uae30\uc900\uc758 \ubc94\uc704\ub9cc \ube44\uc6a9\uc774 \ub429\ub2c8\ub2e4. \ub610 \uc0c1\uc5ec\ub85c \ubc1b\uc740 \uae08\uc561\uc740 \ub300\ud45c \uac1c\uc778\uc758 \uadfc\ub85c\uc18c\ub4dd\uc774 \ub418\uc5b4 \uc18c\ub4dd\uc138\uac00 \ub530\ub85c \ubd99\uc2b5\ub2c8\ub2e4. \uc815\uad00\uacfc \uae09\uc5ec\uc9c0\uae09\uae30\uc900\uc744 \uc5b4\ub5bb\uac8c \uac16\ucd94\ub294\uc9c0\ub294 <a href=\"\/insights\/beobin-jeonggwan-segeum-johang\/\">\ube44\uc0c1\uc7a5\ubc95\uc778 \uc815\uad00\uacfc \uc138\uae08 \uae00<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubcf4\ud5d8\uc73c\ub85c \ub300\ud45c \ud1f4\uc9c1\uae08\uc744 \uc900\ube44\ud558\uba74 \ubb34\uc5c7\uc774 \ub2ec\ub77c\uc9c0\ub294\uac00<\/h2>\n<p>\uc138\uae08\uc73c\ub85c\ub294 \ub2ec\ub77c\uc9c0\ub294 \uac83\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc774 \uc784\uc6d0\uc5d0\uac8c \uc900 \ud1f4\uc9c1\uae09\uc5ec\uac00 \uc190\uae08\uc774 \ub418\ub294\uc9c0\ub294 \ud604\uc2e4\uc801 \ud1f4\uc9c1\uc774 \uc788\uc5c8\ub294\uc9c0(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870 \uc81c1\ud56d)\uc640 \uc815\uad00 \ub610\ub294 \uc815\uad00\uc5d0\uc11c \uc704\uc784\ud55c \uc9c0\uae09\uaddc\uc815\uc774 \uc815\ud55c \uae08\uc561\uc778\uc9c0(\uac19\uc740 \uc870 \uc81c4\ud56d\u00b7\uc81c5\ud56d)\ub85c \uc815\ud574\uc9c0\uace0, \uc9c0\uae09\ud560 \ud604\uae08\uc744 \ubcf4\ud5d8\uc73c\ub85c \ubaa8\uc558\ub294\uc9c0 \uc608\uae08\uc73c\ub85c \ubaa8\uc558\ub294\uc9c0\ub294 \uc774 \ud310\ub2e8\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud604\uc2e4\uc801 \ud1f4\uc9c1 \uc804\uc5d0 \uc900 \ud1f4\uc9c1\uae08\uc774 \uac00\uc9c0\uae09\uae08\uc73c\ub85c \ubc14\ub00c\ub294 \ubb38\uc81c\ub294 <a href=\"\/insights\/imwon-toejikgeum-hyeonsiljeok\/\">\uc784\uc6d0 \ud1f4\uc9c1\uae08 \ud604\uc2e4\uc801 \ud1f4\uc9c1 \uae00<\/a>\uc5d0 \ub530\ub85c \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc815\uad00\uc774 \uc5c6\uc73c\uba74 \ud1f4\uc9c1 \uc804 1\ub144 \ucd1d\uae09\uc5ec\uc758 10\ubd84\uc758 1\uc5d0 \uadfc\uc18d\uc5f0\uc218\ub97c \uacf1\ud55c \uae08\uc561\uae4c\uc9c0 \uc190\uae08\uc785\ub2c8\ub2e4<\/h3>\n<p>\uc2dc\ud589\ub839 \uc81c44\uc870 \uc81c4\ud56d\uc740 \uc815\uad00\uc5d0 \ud1f4\uc9c1\uae09\uc5ec\ub85c \uc9c0\uae09\ud560 \uae08\uc561\uc774 \uc815\ud574\uc838 \uc788\uc73c\uba74 \uadf8 \uae08\uc561(\uc81c1\ud638), \uadf8 \ubc16\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud1f4\uc9c1\ud558\ub294 \ub0a0\ubd80\ud130 \uc18c\uae09\ud558\uc5ec 1\ub144 \ub3d9\uc548 \uc9c0\uae09\ud55c \ucd1d\uae09\uc5ec\uc561\uc758 10\ubd84\uc758 1\uc5d0 \uadfc\uc18d\uc5f0\uc218\ub97c \uacf1\ud55c \uae08\uc561(\uc81c2\ud638)\uc744 \ub118\ub294 \ubd80\ubd84\uc744 \uc190\uae08\uc5d0 \ub123\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc815\uad00\uc5d0\uc11c \uc704\uc784\ud55c \ud1f4\uc9c1\uae09\uc5ec \uc9c0\uae09\uaddc\uc815\uc774 \ub530\ub85c \uc788\uc73c\uba74 \uadf8 \uaddc\uc815\uc5d0 \ub530\ub978 \uae08\uc561\uc774 \uae30\uc900\uc785\ub2c8\ub2e4(\uac19\uc740 \uc870 \uc81c5\ud56d).<\/p>\n<h3>2020\ub144 \uc774\ud6c4 \uadfc\ubb34\ubd84\uc740 \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4\uac00 2\ubc30\uc218\uc785\ub2c8\ub2e4<\/h3>\n<p>\ubc95\uc778\uc774 \uc190\uae08\uc73c\ub85c \uc778\uc815\ubc1b\ub294 \uae08\uc561\uacfc \ub300\ud45c\uac00 \ud1f4\uc9c1\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ubc1b\ub294 \uae08\uc561\uc740 \ub530\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \uc81c3\ud56d\uc740 \uc784\uc6d0 \ud1f4\uc9c1\uc18c\ub4dd\uae08\uc561\uc774 \ub2e4\uc74c \ub450 \uae08\uc561\uc744 \ub354\ud55c \uac12\uc744 \ub118\uc73c\uba74 \ub118\ub294 \ubd80\ubd84\uc744 \uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \ubd05\ub2c8\ub2e4. \ud558\ub098\ub294 2020\ub144 1\uc6d4 1\uc77c \uc774\ud6c4 \uadfc\ubb34\ubd84\uc73c\ub85c, \ud1f4\uc9c1\ud55c \ub0a0\ubd80\ud130 \uc18c\uae09\ud558\uc5ec 3\ub144 \ub3d9\uc548 \ubc1b\uc740 \ucd1d\uae09\uc5ec\uc758 \uc5f0\ud3c9\uade0\ud658\uc0b0\uc561\uc5d0 10\ubd84\uc758 1\uacfc \uadf8 \uadfc\ubb34\uae30\uac04(\uac1c\uc6d4 \uc218 \u00f7 12)\uc744 \uacf1\ud55c \ub4a4 \ub2e4\uc2dc 2\ub97c \uacf1\ud569\ub2c8\ub2e4. \ub2e4\ub978 \ud558\ub098\ub294 2012\ub144 1\uc6d4 1\uc77c\ubd80\ud130 2019\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0\uc758 \uadfc\ubb34\ubd84\uc778\ub370, \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uac00 \ub2ec\ub77c 2019\ub144 12\uc6d4 31\uc77c\ubd80\ud130 \uc18c\uae09\ud558\uc5ec 3\ub144 \ub3d9\uc548 \ubc1b\uc740 \ucd1d\uae09\uc5ec\uc758 \uc5f0\ud3c9\uade0\ud658\uc0b0\uc561\uc5d0 10\ubd84\uc758 1\uacfc \uadf8 \uadfc\ubb34\uae30\uac04(\uac1c\uc6d4 \uc218 \u00f7 12)\uc744 \uacf1\ud55c \ub4a4 3\uc744 \uacf1\ud569\ub2c8\ub2e4. 2020\ub144 \uc774\ud6c4 \uc124\ub9bd\ub41c \uc804\ud658 \ubc95\uc778\uc758 \ub300\ud45c\ub77c\uba74 2020\ub144 \uc774\ud6c4 \uadfc\ubb34\ubd84\ub9cc \uc788\uc5b4 2\ubc30 \uad6c\uac04\ub9cc \uc0b0\ucd9c\ub429\ub2c8\ub2e4.<\/p>\n<h3>\ud2b9\uc815 \uc784\uc6d0\uc5d0\uac8c \uc790\uae08\uc744 \uc8fc\ub824\ub294 \uc77c\uc2dc\uc801 \uc9c0\uae09\uaddc\uc815\uc740 \uc815\uad00 \uae08\uc561\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ub300\ubc95\uc6d0\uc740 \uc784\uc6d0 \ud1f4\uc9c1\uae09\uc5ec \uaddc\uc815\uc774 \uadfc\ub85c\uc758 \ub300\uac00\uac00 \uc544\ub2c8\ub77c \ud1f4\uc9c1\uae09\uc5ec\uc758 \ud615\uc2dd\uc744 \ube4c\ub824 \ud2b9\uc815 \uc784\uc6d0\uc5d0\uac8c \ubc95\uc778\uc758 \uc790\uae08\uc744 \ubd84\uc5ec\ud558\uae30 \uc704\ud55c \uc77c\uc2dc\uc801\uc778 \ubc29\ud3b8\uc73c\ub85c \ub9c8\ub828\ub41c \uac83\uc774\ub77c\uba74 \uc2dc\ud589\ub839 \uc81c44\uc870 \uc81c4\ud56d \uc81c1\ud638\ub098 \uc81c5\ud56d\uc758 \uaddc\uc815\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uace0, \uc774\ub54c\ub294 \uc81c4\ud56d \uc81c2\ud638\ub85c \uacc4\uc0b0\ud55c \uae08\uc561\uc744 \ub118\ub294 \ubd80\ubd84\uc774 \uc190\uae08\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\ub2e8\ud588\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2016.2.18. \uc120\uace0 2015\ub45050153 \ud310\uacb0). \ucee8\uc124\ud305 \uacfc\uc815\uc5d0\uc11c \uc815\uad00\uacfc \uc9c0\uae09\uaddc\uc815\uc744 \ud55c\uaebc\ubc88\uc5d0 \uace0\uccd0 \uc9c0\uae09 \ubc30\uc218\ub97c \ud06c\uac8c \uc62c\ub9ac\ub294 \uc81c\uc548\uc744 \ubc1b\uc558\ub2e4\uba74 \uc774 \uae30\uc900\ubd80\ud130 \ub300\uc870\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>\ucee8\uc124\ud134\ud2b8\uac00 \uc815\uad00 \uac1c\uc815\uc744 \ub300\ud589\ud558\uace0 \ubcf4\ud5d8\uc744 \ubc1b\uc740 \uad6c\uc870\ub294 \ud1f4\uc9c1\uae08 \uc190\uae08\uc774 \ubd80\uc778\ub410\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ub300\uad6c\uace0\ub4f1\ubc95\uc6d0 2023\ub20410809 \ud310\uacb0(2023.9.22. \uc120\uace0, \ud56d\uc18c\uae30\uac01)\uc758 \uc778\uc815\uc0ac\uc2e4\uc744 \ubcf4\uba74, \uacbd\uc601\ucee8\uc124\ud305\u00b7\ubcf4\ud5d8\ub300\ub9ac \ud68c\uc0ac \uc9c0\uc810\uc7a5\uc774 \ub300\ud45c\uc5d0\uac8c \uc5f0\ubd09\uc81c \uc804\ud658 \ud615\uc2dd\uc758 \ud1f4\uc9c1\uae08 \uc911\uac04\uc815\uc0b0\uc744 \uad8c\uc720\ud558\uace0 \uc815\uad00 \uac1c\uc815\u00b7\uc784\uc6d0\ud1f4\uc9c1\uae08\uc9c0\uae09\uaddc\uc815 \uc81c\uc815\uc744 \uc548\ub0b4\ud588\uc73c\uba70, \uc784\uc2dc\uc8fc\uc8fc\ucd1d\ud68c \uc758\uc0ac\ub85d \uacf5\uc99d\uae4c\uc9c0 \ub300\uc2e0 \uc218\ud589\ud588\uc2b5\ub2c8\ub2e4. \ub300\ud45c\ub294 \uadf8 \ub300\uac00\ub85c \ubc95\uc778\uc744 \uacc4\uc57d\uc790\ub85c \ud55c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574 \uc8fc\uc5c8\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \uc774 \uacfc\uc815\uc744 \ucee8\uc124\ud134\ud2b8\uc758 \uad8c\uc720\uc640 \uc870\uc5b8\uc5d0 \ub530\ub77c \ud1f4\uc9c1\uae09\uc5ec\uc758 \ud615\uc2dd\uc73c\ub85c \ud68c\uc0ac \uc790\uae08\uc744 \ubd84\uc5ec\ud558\uae30 \uc704\ud55c \uc77c\uc2dc\uc801 \ubc29\ud3b8\uc73c\ub85c \ubcf4\uc544 \uc57d 11\uc5b53\ucc9c\ub9cc\uc6d0\uc758 \ud1f4\uc9c1\uae08\uc744 \uc190\uae08\uc5d0\uc11c \uc81c\uc678\ud55c \ucc98\ubd84\uc744 \uc720\uc9c0\ud588\uace0, \uadf8 \ud1f4\uc9c1\uae08\uc744 \ud3ec\ud568\ud55c \uc5c5\ubb34\ubb34\uad00 \uac00\uc9c0\uae09\uae08\uc5d0 \uc778\uc815\uc774\uc790\ub97c \uc775\uae08\uc0b0\uc785\ud55c \ucc98\ubd84\ub3c4 \ud568\uaed8 \uc720\uc9c0\ub410\uc2b5\ub2c8\ub2e4. \ud310\uacb0\uc774 \uc801\uc740 \ub300\ub85c \uc5f0\ubd09\uc81c \uc804\ud658\uc5d0 \ub530\ub978 \ud1f4\uc9c1\uae08\uc740 2016\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc190\uae08\uc5d0 \ub123\uc744 \uc218 \uc5c6\uac8c \ub41c \uc81c\ub3c4\uc600\ub2e4\ub294 \uc810\ub3c4 \ud568\uaed8 \uae30\uc5b5\ud560 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc9c0\uae09 \ubc30\uc218\ubcc4 \ud1f4\uc9c1\uae08 \uc190\uae08\uacfc \ud1f4\uc9c1\uc18c\ub4dd \uacc4\uc0b0 \uc608\uc2dc<\/h2>\n<p>\uc804\uc81c: \ub300\ud45c\uac00 2020\ub144 \uc774\ud6c4\uc5d0\ub9cc \uadfc\ubb34\ud588\uace0 \uadfc\uc18d 10\ub144\uc5d0 \ud604\uc2e4\uc801\uc73c\ub85c \ud1f4\uc9c1. \ud1f4\uc9c1 \uc804 1\ub144 \ucd1d\uae09\uc5ec\uc640 \ud1f4\uc9c1 \uc804 3\ub144 \uc5f0\ud3c9\uade0 \ucd1d\uae09\uc5ec\uac00 \ubaa8\ub450 1\uc5b52,000\ub9cc\uc6d0. \uc815\uad00 \uc704\uc784 \uc9c0\uae09\uaddc\uc815\uc758 \ubc30\uc218\ub9cc \ubc14\uafd4 \uacc4\uc0b0\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>A. \uc9c0\uae09\uaddc\uc815 \uc5c6\uc74c<\/th>\n<th>B. \uc9c0\uae09\uaddc\uc815 2\ubc30\uc218<\/th>\n<th>C. \uc9c0\uae09\uaddc\uc815 3\ubc30\uc218<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc9c0\uae09\ud55c \ud1f4\uc9c1\uae08<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0<\/td>\n<td>2\uc5b54,000\ub9cc\uc6d0<\/td>\n<td>3\uc5b56,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778 \uc190\uae08 \ud55c\ub3c4<\/td>\n<td>1\uc5b52,000\ub9cc\uc6d0(\uc81c44\uc870 \uc81c4\ud56d \uc81c2\ud638)<\/td>\n<td>2\uc5b54,000\ub9cc\uc6d0(\uc9c0\uae09\uaddc\uc815 \uae08\uc561)<\/td>\n<td>3\uc5b56,000\ub9cc\uc6d0(\uc9c0\uae09\uaddc\uc815 \uae08\uc561)<\/td>\n<\/tr>\n<tr>\n<td>\uc190\uae08\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\ub294 \uae08\uc561<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\ub300\ud45c\uc758 \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4(2\ubc30\uc218)<\/td>\n<td>2\uc5b54,000\ub9cc\uc6d0<\/td>\n<td>2\uc5b54,000\ub9cc\uc6d0<\/td>\n<td>2\uc5b54,000\ub9cc\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>\uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \ubcf4\ub294 \uae08\uc561<\/td>\n<td>0\uc6d0<\/td>\n<td>0\uc6d0<\/td>\n<td><strong>1\uc5b52,000\ub9cc\uc6d0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"740\" src=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/B_toejikgeum_baesu_hando.png\" alt=\"2020\ub144 \uc774\ud6c4 \uadfc\uc18d 10\ub144, \ucd1d\uae09\uc5ec 1\uc5b52,000\ub9cc \uc6d0 \ub300\ud45c\uac00 \uc9c0\uae09\uaddc\uc815 \uc5c6\uc74c 1\uc5b52,000\ub9cc \uc6d0, 2\ubc30\uc218 2\uc5b54,000\ub9cc \uc6d0, 3\ubc30\uc218 3\uc5b56,000\ub9cc \uc6d0\uc744 \ubc1b\uc744 \ub54c \ub300\ud45c \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4\ub294 2\uc5b54,000\ub9cc \uc6d0\uc774\ub77c 3\ubc30\uc218\uc5d0\uc11c\ub294 1\uc5b52,000\ub9cc \uc6d0\uc774 \uadfc\ub85c\uc18c\ub4dd\uc774 \ub41c\ub2e4\ub294 \ub9c9\ub300 \ub3c4\ud45c\" class=\"wp-image-7002\" srcset=\"https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/B_toejikgeum_baesu_hando.png 1200w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/B_toejikgeum_baesu_hando-300x185.png 300w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/B_toejikgeum_baesu_hando-1024x631.png 1024w, https:\/\/hoantax.co.kr\/insights\/wp-content\/uploads\/2026\/11\/B_toejikgeum_baesu_hando-768x474.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">\uc9c0\uae09\uaddc\uc815 \ubc30\uc218\ub97c \uc62c\ub824\ub3c4 \ub300\ud45c \ucabd \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4\ub294 2\ubc30\uc218\uc5d0\uc11c \uba48\ucda5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>C\ucc98\ub7fc \uc9c0\uae09\uaddc\uc815\uc744 3\ubc30\uc218\ub85c \ub9cc\ub4e4\uc5b4\ub3c4 \ub300\ud45c \ucabd \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4\ub294 2\ubc30\uc218\ub77c \ub118\ub294 1\uc5b52,000\ub9cc\uc6d0\uc740 \uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \uc885\ud569\uc18c\ub4dd\uc138\uac00 \uacfc\uc138\ub429\ub2c8\ub2e4. \uadf8\ub9ac\uace0 C\uc758 \uc9c0\uae09\uaddc\uc815\uc774 \uc77c\uc2dc\uc801 \ubc29\ud3b8\uc73c\ub85c \ud310\uc815\ub418\uba74 \ubc95\uc778 \uc190\uae08 \ud55c\ub3c4\ub294 \uc81c4\ud56d \uc81c2\ud638 \uae08\uc561\uc778 1\uc5b52,000\ub9cc\uc6d0\uc73c\ub85c \ub0b4\ub824\uac00 2\uc5b54,000\ub9cc\uc6d0\uc774 \uc190\uae08\uc5d0\uc11c \ube60\uc9d1\ub2c8\ub2e4. \ud45c\uc758 \uc5b4\ub290 \uce78\uc5d0\ub3c4 \ubcf4\ud5d8\uc740 \ub098\uc624\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud1f4\uc9c1\uae08 \uc7ac\uc6d0\uc744 \ubcf4\ud5d8\uc73c\ub85c \ubaa8\uc558\ub4e0 \uc608\uae08\uc73c\ub85c \ubaa8\uc558\ub4e0 \uacb0\uacfc\uac00 \uac19\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ubcf4\ud5d8 \uacc4\uc57d\uc790\ub97c \ub300\ud45c \uac1c\uc778\uc73c\ub85c \ubc14\uafb8\uba74 \uc5b4\ub5bb\uac8c \ub418\ub294\uac00<\/h2>\n<p>\ubc95\uc778\uc774 \ub300\uc2e0 \ub0b8 \ubaab\uc774 \ub300\ud45c\uc758 \uadfc\ub85c\uc18c\ub4dd\uc774 \ub429\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \ub9cc\uae30\ud658\uae09\uae08\uc774 \uc5c6\ub294 \uc885\uc2e0\ubcf4\ud5d8\uc758 \uacc4\uc57d\uc790\uc640 \uc218\uc775\uc790\ub97c \ubc95\uc778\uc5d0\uc11c \uc784\uc6d0\uc73c\ub85c \ubc14\uafb8\ub294 \uacbd\uc6b0 \ubc95\uc778\uc774 \ub0b8 \ubcf4\ud5d8\ub8cc \uc0c1\ub2f9\uc561\uc744 \uadf8 \uc784\uc6d0\uc758 \uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0, \uc218\uc785\uc2dc\uae30\ub294 \uacc4\uc57d\uc790\ub97c \ubc14\uafbc \ub0a0\uc774\ub77c\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba741\ud300-309, 2004.03.02., \uc18c\ub4dd\uc138\uacfc-3449 2008.09.29.\uc5d0\uc11c \uc7ac\uc778\uc6a9).<\/p>\n<h3>\uba85\uc758\ub97c \ubc14\uafbc \ub4a4 \ub300\ud45c\uac00 \ud574\uc57d\ud558\uba74 \ubc95\uc778\uc740 \ub530\ub85c \ucc98\ub9ac\ud560 \uac83\uc774 \uc5c6\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\uba85\uc758\ubcc0\uacbd \ub4a4 \ub300\ud45c\uac00 \uc9c1\uc811 \ud574\uc57d\ud574 \ud574\uc57d\ud658\uae09\uae08\uc744 \ubc1b\uc740 \uacbd\uc6b0, \ubc95\uc778\uc740 \uadf8 \uc218\ub839 \uc2dc\uc810\uc5d0 \ubcc4\ub3c4\ub85c \uc138\ubb34\ucc98\ub9ac\ub97c \ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \ud68c\uc2e0\uc774 \uc788\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2023-\ubc95\uaddc\ubc95\uc778-1077, 2023.11.28.). \uacfc\uc138\ub294 \uba85\uc758\ub97c \ubc14\uafb8\ub294 \uc2dc\uc810\uc758 \uadfc\ub85c\uc18c\ub4dd\uc5d0\uc11c \ub05d\ub098\uace0, \uc774\ud6c4 \ud574\uc57d\uc73c\ub85c \ubc1b\ub294 \ub3c8\uc740 \ubc95\uc778\uc758 \uc218\uc775\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc 2004\ub144 \ud68c\uc2e0\uc740 \u00ab\ubc95\uc778\uc774 \ub0b8 \ubcf4\ud5d8\ub8cc \uc0c1\ub2f9\uc561\u00bb\uc744 \uae30\uc900\uc73c\ub85c \uc0bc\uc558\uace0 \ud68c\uc2e0\ub9c8\ub2e4 \uc0c1\ud488\uacfc \uc0ac\uc2e4\uad00\uacc4\uac00 \ub2e4\ub974\ubbc0\ub85c, \uba85\uc758\ub97c \ubc14\uafb8\uae30 \uc804\uc5d0 \uadf8 \uc2dc\uc810\uc758 \ub0a9\uc785\ubcf4\ud5d8\ub8cc \ud569\uacc4\uc640 \ud574\uc57d\ud658\uae09\uae08\uc744 \ubcf4\ud5d8\uc0ac\uc5d0\uc11c \ub458 \ub2e4 \ubc1b\uc544 \ub450\uc5b4\uc57c \uadfc\ub85c\uc18c\ub4dd \uae08\uc561\uc744 \uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc815\ub9ac \u00b7 \uc720\ud615\ubcc4\ub85c \uba3c\uc800 \ud655\uc778\ud560 \ud56d\ubaa9<\/h2>\n<p>\uc0c1\ub2f4\uc2e4\uc5d0\uc11c\ub294 \ubcf4\ud5d8 \uc790\uccb4\ubcf4\ub2e4 \ubcf4\ud5d8\uacfc \ud568\uaed8 \ubc14\ub010 \uc815\uad00\u00b7\uc9c0\uae09\uaddc\uc815\uc774 \ub098\uc911\uc5d0 \uc7c1\uc810\uc774 \ub418\ub294 \uacbd\uc6b0\ub97c \ub354 \uc790\uc8fc \ubd05\ub2c8\ub2e4. \uc9c0\uae08 \uc5b4\ub290 \ub2e8\uacc4\uc5d0 \uc788\ub294\uc9c0\uc5d0 \ub530\ub77c \uba3c\uc800 \ubcfc \ud56d\ubaa9\uc774 \uc815\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<table class=\"compare\">\n<thead>\n<tr>\n<th>\uc720\ud615<\/th>\n<th>\uc0c1\ud669<\/th>\n<th>\uba3c\uc800 \ud655\uc778\ud560 \uac83<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A. \uc804\ud658 \uc804 \uc0c1\ub2f4 \ub2e8\uacc4<\/td>\n<td>\uc804\ud658 \uc81c\uc548\uc11c\uc5d0 \ubcf4\ud5d8 \uac00\uc785\uc774 \ud3ec\ud568\ub428<\/td>\n<td>\uc804\ud658 \ubc29\uc2dd\u00b7\uc2dc\uae30\u00b7\uc138\uac10\uba74 \ud310\ub2e8\uc744 \ubcf4\ud5d8\uacfc \ubd84\ub9ac\ud574\uc11c \ubc1b\uc558\ub294\uc9c0. \ubcf4\ud5d8\ub8cc\uac00 \u00ab\uc808\uc138\uc561\u00bb\uc73c\ub85c \uc801\ud600 \uc788\ub2e4\uba74 \ud574\uc57d \uc5f0\ub3c4 \uc775\uae08\uc774 \ube60\uc9c4 \uacc4\uc0b0<\/td>\n<\/tr>\n<tr>\n<td>B. \uc804\ud658 \ud6c4 \ubcf4\ud5d8\ub8cc \ub0a9\uc785 \uc911<\/td>\n<td>\uc6b4\uc804\uc790\uae08 \ub300\ube44 \ubcf4\ud5d8\ub8cc\uac00 \ud07c<\/td>\n<td>\uc9c0\uae08 \ud574\uc57d\ud560 \ub54c\uc758 \ud658\uae09\uae08\uacfc \ub0a9\uc785 \ud569\uacc4. \ucc28\uc774\uac00 \uace7 \ub0a8\ub294 \uc190\uae08\uc774\uc790 \uc783\uc740 \ub3c8<\/td>\n<\/tr>\n<tr>\n<td>C. \uc815\uad00\u00b7\uc9c0\uae09\uaddc\uc815\uc744 \ud568\uaed8 \uace0\uce68<\/td>\n<td>\ud1f4\uc9c1\uae08 \ubc30\uc218\uac00 \ud06c\uac8c \uc62c\ub77c\uac10<\/td>\n<td>\uc9c0\uae09\uaddc\uc815\uc774 \ubaa8\ub4e0 \uc784\uc6d0\uc5d0\uac8c \uacc4\uc18d \uc801\uc6a9\ub418\ub294 \uaddc\uc815\uc778\uc9c0. \ub300\ud45c \ucabd \ud1f4\uc9c1\uc18c\ub4dd \ud55c\ub3c4 2\ubc30\uc218(\uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \uc81c3\ud56d)<\/td>\n<\/tr>\n<tr>\n<td>D. \uacc4\uc57d\uc790 \uba85\uc758\ubcc0\uacbd\uc744 \uad8c\uc720\ubc1b\uc74c<\/td>\n<td>\ubcf4\ud5d8\uc744 \ub300\ud45c \uac1c\uc778\uc5d0\uac8c \ub118\uae30\ub824 \ud568<\/td>\n<td>\ubcc0\uacbd\uc77c \uae30\uc900 \uadfc\ub85c\uc18c\ub4dd \uae08\uc561\uacfc \uadf8 \ud574 \ub300\ud45c\uc758 \uc18c\ub4dd\uc138 \ubd80\ub2f4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"hoan-box hoan-box--prac\">\n<p class=\"vs-t\"><strong>\uacb0\ub860<\/strong><\/p>\n<p>\uc804\ud658 \uc804 \uc0c1\ub2f4 \ub2e8\uacc4\uc778 A\uc720\ud615\uc774\ub77c\uba74, \uc804\ud658 \uc5ec\ubd80\uc640 \ubc29\uc2dd\uc740 \uc138\ubc95 \uc694\uac74\uc73c\ub85c \uba3c\uc800 \uc815\ud558\uace0 \ubcf4\ud5d8\uc740 \uadf8 \ub4a4\uc5d0 \ubcf4\uc7a5\uc774 \ud544\uc694\ud55c\uc9c0\ub85c \ub530\ub85c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ubbf8 \ubcf4\ud5d8\ub8cc\ub97c \ub0b4\uace0 \uc788\ub294 B\uc720\ud615\uc774\ub77c\uba74, \ud574\uc57d\ud658\uae09\uae08\uacfc \ub0a9\uc785 \ud569\uacc4\uc758 \ucc28\uc774\uac00 \uc2e4\uc81c \ube44\uc6a9\uc774\ubbc0\ub85c \uadf8 \uae08\uc561\uc744 \ubcf4\uc7a5\uc758 \ub300\uac00\ub85c \ubc1b\uc544\ub4e4\uc77c \uc218 \uc788\ub294\uc9c0\ub85c \uc720\uc9c0 \uc5ec\ubd80\ub97c \uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc815\uad00\u00b7\uc9c0\uae09\uaddc\uc815\uc744 \ud568\uaed8 \uace0\uce5c C\uc720\ud615\uc774\ub77c\uba74, \uadf8 \uaddc\uc815\uc774 \ud2b9\uc815 \uc784\uc6d0\uc5d0\uac8c\ub9cc \uc4f0\uc77c \uc77c\uc2dc\uc801 \ubc29\ud3b8\uc73c\ub85c \ubcf4\uc774\uc9c0 \uc54a\ub294\uc9c0\uc640 \ub300\ud45c \ucabd 2\ubc30\uc218 \ud55c\ub3c4\ub97c \ud1f4\uc9c1 \uc804\uc5d0 \ub2e4\uc2dc \uacc4\uc0b0\ud574 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p class=\"hoan-consult\"><strong>\ubc95\uc778\uc804\ud658 \uc81c\uc548\uc11c\uc5d0 \ubcf4\ud5d8\uc774 \ub4e4\uc5b4 \uc788\ub2e4\uba74, \uc11c\uba85\ud558\uae30 \uc804\uc5d0 \uc804\ud658 \ud310\ub2e8\uacfc \ubcf4\ud5d8 \ud310\ub2e8\uc744 \ub098\ub220 \uc138\uae08 \ud6a8\uacfc\ub97c \ud55c \ubc88\uc5d0 \uacc4\uc0b0\ud574 \ubcf4\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>\ubc95\uc778\uc804\ud658\uc744 \ud558\ub824\uba74 \ubc95\uc778 \uba85\uc758 \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud558\ub098\uc694?<\/summary>\n<p>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc778\uc804\ud658\uc758 \ubc29\uc2dd\uacfc \uc138\uac10\uba74 \uc694\uac74 \uc5b4\ub514\uc5d0\ub3c4 \ubcf4\ud5d8 \uac00\uc785\uc740 \ub4e4\uc5b4 \uc788\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubcf4\ud5d8\uc740 \uc804\ud658\uc774 \ub05d\ub09c \ubc95\uc778\uc774 \uc120\ud0dd\ud558\ub294 \uae08\uc735\uc0c1\ud488\uc774\uace0, \uac1c\uc778\uc0ac\uc5c5\uc790\uc77c \ub54c\uc640 \ub2ec\ub9ac \ubcf4\ud5d8\ub8cc\ub97c \uc190\uae08\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub2e4\ub294 \uc810 \ub54c\ubb38\uc5d0 \uc804\ud658 \uc0c1\ub2f4\uc5d0 \ud568\uaed8 \ubd99\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc744 \ubfd0\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubc95\uc778\uc774 \ub0b8 \ub300\ud45c \ubcf4\ud5d8\ub8cc\ub294 \uc804\ubd80 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\ub098\uc694?<\/summary>\n<p>\ub300\ud45c\uac00 \ud53c\ubcf4\ud5d8\uc790\uc774\uace0 \ubc95\uc778\uc774 \uacc4\uc57d\uc790\u00b7\uc218\uc775\uc790\uc778 \ubcf4\uc7a5\uc131\ubcf4\ud5d8\uc774\uba74, \ub9cc\uae30\ud658\uae09\uae08 \uc0c1\ub2f9\uc561\uc744 \ube80 \ubcf4\ud5d8\ub8cc\uac00 \uae30\uac04\uc774 \uc9c0\ub098\ub294 \ub9cc\ud07c \uc190\uae08\uc774 \ub429\ub2c8\ub2e4(\uc11c\uba74-2018-\ubc95\uc778-1779, \uc11c\uba74-2020-\ubc95\uc778-0953 \ud68c\uc2e0\uc5d0 \uc778\uc6a9). \ub2e4\ub9cc \ud574\uc57d\ud558\uba74 \ud574\uc57d\ud658\uae09\uae08\uc774 \uadf8\ud574 \uc775\uae08\uc774 \ub418\ubbc0\ub85c, \ub0a9\uc785 \uae30\uac04 \uc804\uccb4\ub85c \ubcf4\uba74 \ub0a8\ub294 \uc190\uae08\uc740 \ub0b8 \ubcf4\ud5d8\ub8cc\uc5d0\uc11c \ub3cc\ub824\ubc1b\uc740 \uae08\uc561\uc744 \ube80 \ub9cc\ud07c\uc785\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubcf4\ud5d8\ub8cc\ub3c4 \ube44\uc6a9\uc774\uace0 \ud574\uc57d\ud658\uae09\uae08\uc73c\ub85c \uc900 \uc0c1\uc5ec\ub3c4 \ube44\uc6a9\uc774\uba74 \ub450 \ubc88 \uacf5\uc81c\ubc1b\ub294 \uac83 \uc544\ub2cc\uac00\uc694?<\/summary>\n<p>\uadf8\ub807\uac8c \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud574\uc57d\ud658\uae09\uae08\uc740 \ubc1b\ub294 \ud574\uc5d0 \uc775\uae08\uc73c\ub85c \uc7a1\ud788\uace0, \uadf8 \ub3c8\uc73c\ub85c \uc900 \uc784\uc6d0 \uc0c1\uc5ec\ub294 \uc815\uad00\u00b7\uc8fc\uc8fc\ucd1d\ud68c\u00b7\uc774\uc0ac\ud68c \uacb0\uc758\ub85c \uc815\ud55c \uae09\uc5ec\uc9c0\uae09\uae30\uc900 \ubc94\uc704 \uc548\uc5d0\uc11c\ub9cc \uc190\uae08\uc774 \ub429\ub2c8\ub2e4(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c43\uc870 \uc81c2\ud56d). \uad6d\uc138\uccad\ub3c4 \uc9c0\uae09\uae30\uc900 \uc5c6\uc774 \uc8fc\uac70\ub098 \uae30\uc900\uc744 \ub118\ub294 \uc0c1\uc5ec\ub294 \uc190\uae08\uc5d0 \ub123\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2020-\ubc95\uc778-0953).<\/p>\n<\/details>\n<details>\n<summary>\ubcf4\ud5d8\uc744 \ub4e4\uc5b4 \ub450\uba74 \ub300\ud45c \ud1f4\uc9c1\uae08\uc744 \ub354 \ub9ce\uc774 \ube44\uc6a9 \ucc98\ub9ac\ud560 \uc218 \uc788\ub098\uc694?<\/summary>\n<p>\uadf8\ub807\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud1f4\uc9c1\uae08\uc758 \uc190\uae08 \ud55c\ub3c4\ub294 \ud604\uc2e4\uc801 \ud1f4\uc9c1 \uc5ec\ubd80\uc640 \uc815\uad00\u00b7\uc9c0\uae09\uaddc\uc815\uc774 \uc815\ud558\uace0(\ubc95\uc778\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c44\uc870), \ub300\ud45c\uac00 \ud1f4\uc9c1\uc18c\ub4dd\uc73c\ub85c \uacfc\uc138\ubc1b\ub294 \ud55c\ub3c4\ub294 \uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \uc81c3\ud56d\uc774 \uc815\ud569\ub2c8\ub2e4. \ubcf4\ud5d8\uc740 \uc9c0\uae09\ud560 \ud604\uae08\uc744 \ub9c8\ub828\ud558\ub294 \uc218\ub2e8\uc774\ub77c \ud55c\ub3c4 \uacc4\uc0b0\uc5d0 \ub4e4\uc5b4\uac00\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ucee8\uc124\ud134\ud2b8\uac00 \uc815\uad00\uacfc \ud1f4\uc9c1\uae08 \uc9c0\uae09\uaddc\uc815\uc744 \ubc14\uafd4 \uc8fc\uaca0\ub2e4\uace0 \ud558\ub294\ub370 \ubb38\uc81c\uac00 \ub418\ub098\uc694?<\/summary>\n<p>\uaddc\uc815\uc758 \ub0b4\uc6a9\uacfc \uc4f0\uc784\uc0c8\uac00 \ubb38\uc81c\uc785\ub2c8\ub2e4. \ub300\ubc95\uc6d0\uc740 \ud2b9\uc815 \uc784\uc6d0\uc5d0\uac8c \uc790\uae08\uc744 \ubd84\uc5ec\ud558\uae30 \uc704\ud55c \uc77c\uc2dc\uc801 \ubc29\ud3b8\uc73c\ub85c \ub9cc\ub4e0 \uc9c0\uae09\uaddc\uc815\uc744 \uc815\uad00 \uae08\uc561\uc73c\ub85c \uc778\uc815\ud558\uc9c0 \uc54a\uc558\uace0(2015\ub45050153), \ub300\uad6c\uace0\ub4f1\ubc95\uc6d0\uc740 \ucee8\uc124\ud134\ud2b8\uac00 \uc815\uad00 \uac1c\uc815\uacfc \uc758\uc0ac\ub85d \uacf5\uc99d\uc744 \ub300\ud589\ud558\uace0 \uadf8 \ub300\uac00\ub85c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud55c \uc0ac\uc548\uc5d0\uc11c \ud1f4\uc9c1\uae08 \uc190\uae08 \ubd80\uc778\uc744 \uc720\uc9c0\ud588\uc2b5\ub2c8\ub2e4(2023\ub20410809). \ubaa8\ub4e0 \uc784\uc6d0\uc5d0\uac8c \uacc4\uc18d \uc801\uc6a9\ub418\ub294 \uaddc\uc815\uc778\uc9c0\ubd80\ud130 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/details>\n<details>\n<summary>\ubcf4\ud5d8 \uacc4\uc57d\uc790\ub97c \ub300\ud45c \uac1c\uc778\uc73c\ub85c \ubc14\uafb8\uba74 \uc138\uae08\uc774 \ub098\uc624\ub098\uc694?<\/summary>\n<p>\ub098\uc635\ub2c8\ub2e4. \uad6d\uc138\uccad\uc740 \ub9cc\uae30\ud658\uae09\uae08\uc774 \uc5c6\ub294 \uc885\uc2e0\ubcf4\ud5d8\uc758 \uacc4\uc57d\uc790\u00b7\uc218\uc775\uc790\ub97c \ubc95\uc778\uc5d0\uc11c \uc784\uc6d0\uc73c\ub85c \ubc14\uafb8\uba74 \ubc95\uc778\uc774 \ub0b8 \ubcf4\ud5d8\ub8cc \uc0c1\ub2f9\uc561\uc744 \uadf8 \uc784\uc6d0\uc758 \uadfc\ub85c\uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0, \uc218\uc785\uc2dc\uae30\ub97c \ubcc0\uacbd\uc77c\ub85c \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4(\uc11c\uba741\ud300-309). \uba85\uc758\ubcc0\uacbd \ub4a4 \ub300\ud45c\uac00 \ud574\uc57d\ud574 \ud658\uae09\uae08\uc744 \ubc1b\uc744 \ub54c \ubc95\uc778\uc774 \ub530\ub85c \ucc98\ub9ac\ud560 \uac83\uc740 \uc5c6\uc2b5\ub2c8\ub2e4(\uc11c\uba74-2023-\ubc95\uaddc\ubc95\uc778-1077).<\/p>\n<\/details>\n<\/div>\n<p><strong>\ud568\uaed8 \ubcf4\uba74 \uc88b\uc740 \uae00<\/strong><br \/>\n\u00b7 \uc804\ud658 \ubc29\uc2dd\uc744 \uace0\ub974\ub294 \uae30\uc900\uc740 <a href=\"\/insights\/beobin-jeonhwan-3-bangsik\/\">\uac1c\uc778\uc0ac\uc5c5\uc790 \ubc95\uc778\uc804\ud658 3\ubc29\uc2dd \ube44\uad50<\/a>\uc5d0 \uc815\ub9ac\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\n\u00b7 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc774\uc6d4\uacfc\uc138 \ub4f1 \uc138\uac10\uba74\uc744 \ubc1b\ub294 \uc808\ucc28\ub294 <a href=\"\/insights\/beobin-jeonhwan-segamyeon-jeolcha\/\">\ubc95\uc778\uc804\ud658 \uc138\uac10\uba74 \ubc29\uc2dd \uae00<\/a>\uc5d0\uc11c \uc774\uc5b4\uc9d1\ub2c8\ub2e4.<br \/>\n\u00b7 \uc784\uc6d0 \ud1f4\uc9c1\uae08\uc774 \uc190\uae08\uc774 \ub418\ub294 \uc2dc\uc810\uc740 <a href=\"\/insights\/imwon-toejikgeum-hyeonsiljeok\/\">\uc784\uc6d0 \ud1f4\uc9c1\uae08 \ud604\uc2e4\uc801 \ud1f4\uc9c1 \uae00<\/a>\uc744 \ud568\uaed8 \ubcf4\uc2dc\uba74 \ub429\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 \uc2dc\ud589\ub839 \uc81c43\uc870\u00b7\uc81c44\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-11-02)<br \/>\n\u00b7 \uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \u2014 law.go.kr (\ud655\uc778\uc77c 2026-11-03)<br \/>\n\u00b7 \uad6d\uc138\uccad \uc11c\uba74\ubc95\uaddc\uacfc-1539(2012.12.27.), \uc11c\uba74-2020-\ubc95\uc778-0953(2020.08.28.), \uc11c\uba74-2018-\ubc95\uc778-1779, \uc11c\uba741\ud300-309(2004.03.02.), \uc11c\uba74-2023-\ubc95\uaddc\ubc95\uc778-1077(2023.11.28.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-11-02)<br \/>\n\u00b7 \uad6d\uc138\uccad \ubc95\uaddc\ubc95\uc7782013-397(2013.10.24.) \u2014 taxlaw.nts.go.kr (\ud655\uc778\uc77c 2026-11-03)<br \/>\n\u00b7 \ub300\ubc95\uc6d0 2016.2.18. \uc120\uace0 2015\ub45050153 \ud310\uacb0, \ub300\uad6c\uace0\ub4f1\ubc95\uc6d0 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