{"id":14701,"date":"2025-08-19T07:10:04","date_gmt":"2025-08-18T22:10:04","guid":{"rendered":"https:\/\/chois2080.mycafe24.com\/?page_id=14701"},"modified":"2025-08-19T07:11:13","modified_gmt":"2025-08-18T22:11:13","slug":"%ec%96%91%eb%8f%84%ec%86%8c%eb%93%9d%ec%84%b8-%ec%98%88%ec%83%81","status":"publish","type":"page","link":"https:\/\/chois2080.mycafe24.com\/?page_id=14701","title":{"rendered":"\uc591\ub3c4\uc18c\ub4dd\uc138 \uc608\uc0c1"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\n\n\n \n \n \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc2dc\ubbac\ub808\uc774\ud130<\/title>\n <style>\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Noto+Sans+KR:wght@300;400;700&display=swap');\n\n :root {\n --primary-color: #3CB371; \/* Medium Sea Green - vibrant for actions\/focus *\/\n --primary-dark-color: #2F8C5E; \/* Darker green for hover *\/\n --secondary-color: #4A90E2; \/* Muted blue for modal\/info *\/\n --text-color-dark: #2c3e50; \/* Dark blue-grey for main text *\/\n --text-color-medium: #444; \/* Medium grey for labels *\/\n --text-color-light: #7f8c8d; \/* Light grey for notes *\/\n --background-color: #f4f7f9; \/* Lighter grey-blue *\/\n --container-bg: #ffffff;\n --border-color-light: #e5e5e5;\n --border-color-medium: #dcdcdc;\n --shadow-strong: 0 12px 40px rgba(0,0,0,0.12);\n --shadow-soft: 0 4px 10px rgba(0,0,0,0.08);\n --focus-glow: 0 0 0 4px rgba(60, 179, 113, 0.2); \/* Softer green glow *\/\n }\n\n body {\n font-family: 'Noto Sans KR', sans-serif;\n line-height: 1.6;\n margin: 0;\n padding: 30px;\n background-color: var(--background-color);\n color: var(--text-color-dark);\n display: flex;\n justify-content: center;\n align-items: flex-start;\n min-height: 100vh;\n box-sizing: border-box;\n font-size: 16px;\n }\n .container {\n max-width: 1200px; \/* Wider container for two columns *\/\n width: 100%;\n background: var(--container-bg);\n padding: 40px 50px;\n border-radius: 18px;\n box-shadow: var(--shadow-strong);\n }\n h1 {\n width: 100%;\n color: var(--text-color-dark);\n text-align: center;\n margin-bottom: 15px;\n font-weight: 700;\n font-size: 2.6em;\n padding-bottom: 20px;\n border-bottom: 2px solid var(--border-color-light);\n }\n h2 {\n width: 100%;\n color: var(--text-color-dark);\n font-size: 1.7em;\n margin-top: 30px;\n margin-bottom: 15px;\n padding-bottom: 12px;\n border-bottom: 1px solid var(--border-color-medium);\n font-weight: 600;\n }\n h2:first-of-type {\n margin-top: 0;\n }\n\n .form-columns {\n display: flex;\n gap: 50px; \/* Space between left and right columns *\/\n width: 100%;\n margin-top: 20px;\n }\n\n .left-column, .right-column {\n flex: 1; \/* Each column takes up half the space *\/\n min-width: 0; \/* Prevents flexbox overflow *\/\n }\n\n .input-group {\n display: flex;\n flex-direction: column;\n margin-bottom: 15px;\n }\n .input-group label {\n font-weight: bold;\n color: var(--text-color-medium);\n margin-bottom: 10px;\n font-size: 1.05em;\n }\n .unit-text {\n color: var(--text-color-light);\n font-weight: normal;\n margin-left: 8px;\n font-size: 0.9em;\n }\n .input-group input[type=\"date\"],\n .input-group input[type=\"number\"],\n .input-group input[type=\"text\"],\n .input-group select {\n padding: 15px 18px;\n border: 1px solid var(--border-color-medium);\n border-radius: 10px;\n font-size: 1em;\n transition: border-color 0.3s ease, box-shadow 0.3s ease;\n width: 100%;\n box-sizing: border-box;\n background-color: #fdfdfd;\n }\n .input-group input[type=\"date\"]:focus,\n .input-group input[type=\"number\"]:focus,\n .input-group input[type=\"text\"]:focus,\n .input-group select:focus {\n border-color: var(--primary-color);\n box-shadow: var(--focus-glow);\n outline: none;\n }\n .radio-group {\n display: flex;\n gap: 30px;\n margin-top: 10px;\n }\n .radio-group input[type=\"radio\"] {\n margin-right: 10px;\n transform: scale(1.2);\n accent-color: var(--primary-color);\n }\n .radio-group label {\n font-weight: normal;\n cursor: pointer;\n margin-bottom: 0;\n display: flex;\n align-items: center;\n color: var(--text-color-dark);\n }\n\n .button-wrapper {\n width: 100%;\n display: flex;\n justify-content: center;\n margin-top: 40px;\n }\n button {\n background-color: var(--primary-color);\n color: white;\n padding: 18px 40px;\n border: none;\n border-radius: 12px;\n cursor: pointer;\n font-size: 1.25em;\n font-weight: 700;\n width: 100%;\n max-width: 400px;\n box-sizing: border-box;\n transition: background-color 0.3s ease, transform 0.2s ease, box-shadow 0.3s ease;\n box-shadow: var(--shadow-soft);\n }\n button:hover {\n background-color: var(--primary-dark-color);\n transform: translateY(-4px);\n box-shadow: 0 8px 18px rgba(0,0,0,0.15);\n }\n button:active {\n transform: translateY(0);\n box-shadow: 0 2px 5px rgba(0,0,0,0.1);\n }\n .modal-trigger-button {\n background-color: var(--secondary-color);\n margin-top: 20px;\n width: 100%;\n max-width: none;\n font-size: 1.05em;\n padding: 14px 25px;\n box-shadow: none;\n }\n .modal-trigger-button:hover {\n background-color: #387DD8;\n transform: translateY(-2px);\n box-shadow: 0 4px 8px rgba(0,0,0,0.1);\n }\n .modal-trigger-button:active {\n transform: translateY(0);\n }\n\n\n #results {\n width: 100%;\n margin-top: 45px;\n padding: 35px;\n border: 1px solid var(--border-color-light);\n border-radius: 15px;\n background-color: #fdfdfd;\n box-shadow: inset 0 0 12px rgba(0,0,0,0.05);\n box-sizing: border-box;\n }\n #results h3 {\n color: var(--text-color-dark);\n margin-bottom: 28px;\n font-size: 1.6em;\n border-bottom: 1px dashed var(--border-color-medium);\n padding-bottom: 15px;\n text-align: center;\n }\n #results p {\n margin-bottom: 12px;\n font-size: 1em;\n }\n .step-title {\n font-weight: bold;\n color: #2980b9;\n margin-top: 30px;\n margin-bottom: 15px;\n font-size: 1.1em;\n padding-left: 10px;\n border-left: 6px solid #2980b9;\n }\n .calculation-detail {\n margin-left: 30px;\n font-size: 0.95em;\n color: #555;\n padding: 3px 0;\n }\n .highlight {\n color: #c0392b;\n font-weight: bold;\n }\n .success {\n color: #229954;\n font-weight: bold;\n }\n .info {\n color: #d35400;\n font-weight: bold;\n }\n .error {\n color: #c0392b;\n font-weight: bold;\n }\n .note {\n font-size: 0.9em;\n color: var(--text-color-light);\n margin: 5px 0 15px 0;\n padding: 12px 18px;\n background-color: #f8f9fa;\n border-left: 4px solid #b3d4f5;\n border-radius: 5px;\n line-height: 1.5;\n }\n\n \/* Modal Styles *\/\n .modal-overlay {\n display: none;\n position: fixed;\n top: 0;\n left: 0;\n width: 100%;\n height: 100%;\n background-color: rgba(0, 0, 0, 0.75);\n z-index: 1000;\n justify-content: center;\n align-items: center;\n }\n .modal-content {\n background: #fff;\n padding: 40px;\n border-radius: 18px;\n box-shadow: 0 10px 30px rgba(0, 0, 0, 0.5);\n width: 90%;\n max-width: 900px;\n max-height: 90vh;\n overflow-y: auto;\n position: relative;\n animation: fadeInScale 0.3s ease-out forwards;\n }\n @keyframes fadeInScale {\n from { opacity: 0; transform: scale(0.9); }\n to { opacity: 1; transform: scale(1); }\n }\n .modal-header {\n display: flex;\n justify-content: space-between;\n align-items: center;\n border-bottom: 1px solid var(--border-color-light);\n padding-bottom: 10px;\n margin-bottom: 20px;\n }\n .modal-header h3 {\n margin: 0;\n font-size: 1.8em;\n color: var(--text-color-dark);\n }\n .modal-close-button {\n background: none;\n border: none;\n font-size: 2.5em;\n cursor: pointer;\n color: #888;\n line-height: 1;\n transition: color 0.2s ease;\n }\n .modal-close-button:hover {\n color: #555;\n }\n .modal-content p, .modal-content ul {\n font-size: 0.95em;\n color: #4a4a4a;\n margin-bottom: 10px;\n }\n .modal-content h4 {\n font-size: 1.4em;\n color: var(--text-color-dark);\n margin-top: 30px;\n margin-bottom: 15px;\n border-bottom: 1px dashed var(--border-color-medium);\n padding-bottom: 8px;\n }\n .modal-content ul {\n list-style-type: disc;\n margin-left: 25px;\n padding-left: 0;\n }\n .modal-content ul li {\n margin-bottom: 5px;\n }\n .modal-content strong {\n color: var(--text-color-dark);\n }\n\n \/* Responsive adjustments *\/\n @media (max-width: 992px) { \/* Breakpoint for tablets *\/\n .form-columns {\n flex-direction: column; \/* Stack columns vertically *\/\n gap: 20px;\n }\n }\n\n @media (max-width: 768px) {\n body {\n padding: 15px;\n font-size: 14px;\n }\n .container {\n padding: 25px 30px;\n }\n h1 {\n font-size: 2.2em;\n }\n h2 {\n font-size: 1.6em;\n }\n .radio-group {\n flex-direction: column;\n gap: 15px;\n }\n button {\n max-width: 100%;\n }\n .modal-content {\n width: 95%;\n padding: 25px;\n max-height: 85vh;\n }\n }\n <\/style>\n<\/head>\n<body>\n <div class=\"container\">\n <h1>\ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc\ubbac\ub808\uc774\ud130<\/h1>\n <p class=\"note\">\n \uc591\ub3c4\uc18c\ub4dd\uc138 \uacc4\uc0b0\uc744 \uc774\ud574\ud558\uae30 \uc704\ud55c \ucc38\uace0\uc6a9 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uc2e4\uc81c \uc138\uae08\uc2e0\uace0 \uc2dc\ub294 \ubc18\ub4dc\uc2dc \uc138\ubb34\uc804\ubb38\uac00\uc640 \uc0c1\ub2f4\ud558\uc138\uc694. (2025\ub144 \uae30\uc900 \ub300\ub7b5\uc801\uc778 \uc138\uc728 \uc801\uc6a9)\n <\/p>\n\n <div class=\"form-columns\">\n <div class=\"left-column\">\n <h2>1. \uc591\ub3c4 \ubb3c\uac74 \uc815\ubcf4<\/h2>\n <div class=\"input-group\">\n <label for=\"acquisitionDate\">\ucde8\ub4dd\uc77c:<\/label>\n <input type=\"date\" id=\"acquisitionDate\" value=\"2020-01-01\">\n <\/div>\n <div class=\"input-group\">\n <label for=\"transferDate\">\uc591\ub3c4\uc77c:<\/label>\n <input type=\"date\" id=\"transferDate\" value=\"2025-08-18\">\n <\/div>\n <div class=\"input-group\">\n <label for=\"transferPrice\">\uc591\ub3c4 \uac00\uc561 <span class=\"unit-text\">(\ub2e8\uc704: \uc6d0)<\/span>:<\/label>\n <input type=\"text\" id=\"transferPrice\" value=\"800,000,000\" data-raw-value=\"800000000\" inputmode=\"numeric\">\n <\/div>\n <div class=\"input-group\">\n <label for=\"acquisitionPrice\">\ucde8\ub4dd \uac00\uc561 <span class=\"unit-text\">(\ub2e8\uc704: \uc6d0)<\/span>:<\/label>\n <input type=\"text\" id=\"acquisitionPrice\" value=\"500,000,000\" data-raw-value=\"500000000\" inputmode=\"numeric\">\n <\/div>\n <div class=\"input-group\">\n <label for=\"expenses\">\ud544\uc694 \uacbd\ube44 <span class=\"unit-text\">(\ub2e8\uc704: \uc6d0)<\/span>:<\/label>\n <input type=\"text\" id=\"expenses\" value=\"10,000,000\" data-raw-value=\"10000000\" inputmode=\"numeric\">\n <\/div>\n \n <h2>2. \uc8fc\ud0dd \ubc0f \uc9c0\uc5ed \uc815\ubcf4<\/h2> \n <div class=\"input-group\">\n <label>\ub9e4\ub3c4\ud558\ub294 \uc8fc\ud0dd\uc774 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 \uc18c\uc7ac\ud558\ub294\uac00?<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"isAdjustmentAreaYes\" name=\"isAdjustmentArea\" value=\"yes\">\n <label for=\"isAdjustmentAreaYes\">\uc608<\/label>\n <input type=\"radio\" id=\"isAdjustmentAreaNo\" name=\"isAdjustmentArea\" value=\"no\" checked>\n <label for=\"isAdjustmentAreaNo\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <\/div>\n <div class=\"input-group\">\n <label>2017\ub144 8\uc6d4 3\uc77c \uc774\ud6c4 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc9c0\uc815\ub41c \uc9c0\uc5ed \ub0b4 \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud558\uc600\ub294\uac00? (\ud574\ub2f9 \uc2dc \uac70\uc8fc \uc694\uac74 \uc801\uc6a9):<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"acquiredAfterAug3_2017_Yes\" name=\"acquiredAfterAug3_2017\" value=\"yes\">\n <label for=\"acquiredAfterAug3_2017_Yes\">\uc608<\/label>\n <input type=\"radio\" id=\"acquiredAfterAug3_2017_No\" name=\"acquiredAfterAug3_2017\" value=\"no\" checked>\n <label for=\"acquiredAfterAug3_2017_No\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <\/div>\n <div class=\"input-group\">\n <label for=\"residencePeriodMonths\">\uac70\uc8fc \uae30\uac04 (\uac1c\uc6d4, \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ucde8\ub4dd \uc8fc\ud0dd\ub9cc \ud574\ub2f9):<\/label>\n <input type=\"number\" id=\"residencePeriodMonths\" value=\"0\" min=\"0\" placeholder=\"\uc608: 24 (2\ub144)\">\n <\/div>\n <\/div>\n <div class=\"right-column\">\n <h2>3. 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74 \uc138\ubd80\ud310\ub2e8<\/h2>\n <p class=\"note\">\uc544\ub798 '\uc0c1\uc138 \uac00\uc774\ub4dc \ubcf4\uae30' \ubc84\ud2bc\uc744 \ud074\ub9ad\ud558\uc5ec \ubcf8\uc778\uc5d0 \ub9de\ub294 '\uc591\ub3c4 \uc2dc \ub0a8\uc740 \uc8fc\ud0dd \uc218'\ub97c \uc815\ud655\ud788 \ud310\ub2e8\ud558\uc5ec \uc785\ub825\ud574\uc8fc\uc138\uc694. (<strong>\ud2b9\ub840 \uc801\uc6a9 \uc2dc\ub294 \uc544\ub798 '\ub0a8\uc740 \uc8fc\ud0dd \uc218'\uac00 1\uc774\ub354\ub77c\ub3c4 \ube44\uacfc\uc138\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong>)<\/p>\n <button type=\"button\" class=\"modal-trigger-button\" onclick=\"openModal('guideModal')\">1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc0c1\uc138 \uac00\uc774\ub4dc \ubcf4\uae30<\/button>\n \n <div class=\"input-group\" style=\"margin-top: 30px;\">\n <label for=\"otherHouses\"><strong>\uc591\ub3c4 \uc2dc \ub0a8\uc740 \uc8fc\ud0dd \uc218 (\ub9e4\ub3c4\ud558\ub294 \uc8fc\ud0dd \uc81c\uc678):<\/strong><\/label>\n <input type=\"number\" id=\"otherHouses\" value=\"0\" min=\"0\">\n <\/div>\n \n <h2>4. \ube44\uacfc\uc138 \ud2b9\ub840 \uc120\ud0dd (\ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \uc120\ud0dd)<\/h2>\n <div class=\"input-group\">\n <label>\uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 \ud574\ub2f9 \uc5ec\ubd80:<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"isTemporaryTwoHousesYes\" name=\"isTemporaryTwoHouses\" value=\"yes\">\n <label for=\"isTemporaryTwoHousesYes\">\uc608<\/label>\n <input type=\"radio\" id=\"isTemporaryTwoHousesNo\" name=\"isTemporaryTwoHouses\" value=\"no\" checked>\n <label for=\"isTemporaryTwoHousesNo\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <div id=\"newHouseAcquisitionDateGroup\" style=\"display: none; margin-top: 15px;\">\n <label for=\"newHouseAcquisitionDate\">\uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd\uc77c:<\/label>\n <input type=\"date\" id=\"newHouseAcquisitionDate\">\n <\/div>\n <\/div>\n \n <div class=\"input-group\">\n <label>\uc0c1\uc18d\uc8fc\ud0dd \ud2b9\ub840 \ud574\ub2f9 \uc5ec\ubd80:<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"isInheritedHouseYes\" name=\"isInheritedHouse\" value=\"yes\">\n <label for=\"isInheritedHouseYes\">\uc608<\/label>\n <input type=\"radio\" id=\"isInheritedHouseNo\" name=\"isInheritedHouse\" value=\"no\" checked>\n <label for=\"isInheritedHouseNo\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <\/div>\n \n <div class=\"input-group\">\n <label>\ud63c\uc778 \ud569\uac00 \uc8fc\ud0dd \ud2b9\ub840 \ud574\ub2f9 \uc5ec\ubd80:<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"isMarriageMergeYes\" name=\"isMarriageMerge\" value=\"yes\">\n <label for=\"isMarriageMergeYes\">\uc608<\/label>\n <input type=\"radio\" id=\"isMarriageMergeNo\" name=\"isMarriageMerge\" value=\"no\" checked>\n <label for=\"isMarriageMergeNo\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <div id=\"marriageDateGroup\" style=\"display: none; margin-top: 15px;\">\n <label for=\"marriageDate\">\ud63c\uc778\uc77c:<\/label>\n <input type=\"date\" id=\"marriageDate\">\n <\/div>\n <\/div>\n \n <div class=\"input-group\">\n <label>\ub3d9\uac70\ubd09\uc591 \ud569\uac00 \uc8fc\ud0dd \ud2b9\ub840 \ud574\ub2f9 \uc5ec\ubd80:<\/label>\n <div class=\"radio-group\">\n <input type=\"radio\" id=\"isCareMergeYes\" name=\"isCareMerge\" value=\"yes\">\n <label for=\"isCareMergeYes\">\uc608<\/label>\n <input type=\"radio\" id=\"isCareMergeNo\" name=\"isCareMerge\" value=\"no\" checked>\n <label for=\"isCareMergeNo\">\uc544\ub2c8\uc624<\/label>\n <\/div>\n <div id=\"mergeDateGroup\" style=\"display: none; margin-top: 15px;\">\n <label for=\"mergeDate\">\ud569\uac00\uc77c:<\/label>\n <input type=\"date\" id=\"mergeDate\">\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \n <div class=\"button-wrapper\">\n <button onclick=\"calculateCapitalGainsTax()\">\uc591\ub3c4\uc18c\ub4dd\uc138 \uacc4\uc0b0\ud558\uae30<\/button>\n <\/div>\n \n <div id=\"results\">\n <h3>\uacc4\uc0b0 \uacb0\uacfc \ubc0f \ud310\ub2e8 \uacfc\uc815<\/h3>\n <div id=\"calculationFlow\">\n <!-- Calculation steps will be displayed here -->\n <\/div>\n <p id=\"finalTaxAmount\" style=\"font-size: 1.6em; margin-top: 35px; text-align: center;\"><\/p>\n <\/div>\n <\/div>\n\n <!-- The Modal HTML Structure -->\n <div id=\"guideModal\" class=\"modal-overlay\">\n <div class=\"modal-content\">\n <div class=\"modal-header\">\n <h3>1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138 \uc0c1\uc138 \uac00\uc774\ub4dc<\/h3>\n <button class=\"modal-close-button\" onclick=\"closeModal('guideModal')\">×<\/button>\n <\/div>\n <p>\uc544\ub798 \ub0b4\uc6a9\uc744 \ucc38\uace0\ud558\uc5ec \ubcf8\uc778\uc758 \uc138\ub300\uac00 \uc591\ub3c4\ud558\ub824\ub294 \uc8fc\ud0dd\uc744 \uc81c\uc678\ud558\uace0 \uba87 \uac1c\uc758 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\ub294\uc9c0 \ud310\ub2e8\ud558\uc5ec \uc785\ub825\uac12\uc5d0 \ubc18\uc601\ud558\uc138\uc694.<\/p>\n\n <h4>1\uc138\ub300 \uc815\uc758<\/h4>\n <p><strong>1\uc138\ub300\ub780?<\/strong> \uac70\uc8fc\uc790 \ubc0f \uadf8 \ubc30\uc6b0\uc790\uac00 \uadf8\ub4e4\uacfc \uac19\uc740 \uc8fc\uc18c \ub610\ub294 \uac70\uc18c\uc5d0\uc11c \uc0dd\uacc4\ub97c \uac19\uc774\ud558\ub294 \uac00\uc871\uacfc \ud568\uaed8 \uad6c\uc131\ud558\ub294 \ub2e8\uc704\ub2e4. (\ubc18\ub4dc\uc2dc \uc8fc\ubbfc\ub4f1\ub85d\uc0c1 \ub3d9\uc77c\uc138\ub300\uac00 \uc544\ub2c8\ub77c\ub3c4 \ub3d9\uc77c\ud55c \uc0dd\ud65c\uc790\uae08\uc73c\ub85c \uc0dd\ud65c\ud558\ub294 \uacbd\uc6b0 \ud3ec\ud568)<\/p>\n <ul>\n <li><strong>\uac70\uc8fc\uc790:<\/strong> \uad6d\ub0b4\uc5d0 \uc8fc\uc18c\ub97c \ub450\uac70\ub098 180\uc77c \uc774\uc0c1 \uac70\uc18c\ub97c \ub454 \uac1c\uc778\uc785\ub2c8\ub2e4. \uad6d\uc801 \ubd88\ubb38, \uac70\uc8fc \uae30\uac04\/\uc9c1\uc5c5\/\uc790\uc0b0 \ub4f1 \uc0dd\ud65c \uad00\uacc4\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\ubc30\uc6b0\uc790:<\/strong> \ubc95\ub960\uc0c1 \ubc30\uc6b0\uc790\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc911\ud63c\uc801 \uc0ac\uc2e4\ud63c, \uac00\uc7a5\uc774\ud63c\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \uc138\ubc95\uc740 \uc2e4\uc9c8\uacfc\uc138 \uc6d0\uce59\uc5d0 \ub530\ub77c \uacfc\uc138\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\ubc30\uc6b0\uc790 \uc5c6\uc774 \ubcc4\ub3c4\uc138\ub300 \uc778\uc815:<\/strong>\n <ul>\n <li>30\uc138 \uc774\uc0c1\uc778 \uacbd\uc6b0<\/li>\n <li>\ubc30\uc6b0\uc790 \uc0ac\ub9dd \ub610\ub294 \uc774\ud63c\ud55c \uacbd\uc6b0<\/li>\n <li>(30\uc138 \ubbf8\ub9cc \ubbf8\ud63c\uc774\ub77c\ub3c4) \uae30\uc900 \uc911\uc704\uc18c\ub4dd 4\ud560\uc774\uc0c1 \uc18c\ub4dd\uc73c\ub85c \ub3c5\ub9bd\uc0dd\uacc4\ub97c \uc720\uc9c0\ud558\ub294 \uacbd\uc6b0(\ubbf8\uc131\ub144\uc790\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \ubd88\uc778\uc815, \uc608\uc678 \uc788\uc74c)<\/li>\n <\/ul>\n <\/li>\n <li><strong>\uc0dd\uacc4 \uac00\uc871:<\/strong> \uc9c1\uacc4\uc874\ube44\uc18d(+\ubc30\uc6b0\uc790), \ubc30\uc6b0\uc790\uc758 \uc9c1\uacc4\uc874\ube44\uc18d(+\ubc30\uc6b0\uc790), \ud615\uc81c\uc790\ub9e4, \ubc30\uc6b0\uc790\uc758 \ud615\uc81c\uc790\ub9e4\ub97c \ud3ec\ud568\ud569\ub2c8\ub2e4.\n <ul>\n <li>\uba70\ub290\ub9ac\/\uc0ac\uc704\/\ucc98\ub0a8\/\ucc98\uc81c\ub294 \ub3d9\uc77c \uc138\ub300 \ud3ec\ud568.<\/li>\n <li>\ubc30\uc6b0\uc790\uc758 \ud615\uc81c\uc790\ub9e4\uc758 \ubc30\uc6b0\uc790(\ucc98\ub0a8\ub301\/\ub3d9\uc11c \ub4f1)\ub294 \ub3d9\uc77c \uc138\ub300 \ubd88\ud3ec\ud568.<\/li>\n <li>\ud615\uc81c\uc790\ub9e4\uc758 \ubc30\uc6b0\uc790(\ub9e4\ud615, \ud615\uc218, \ud615\ubd80)\ub294 \ub3d9\uc77c \uc138\ub300 \ubd88\ud3ec\ud568. (\uc608: \ub204\ub098 \uc138\ub300\uc640 \ub3d9\uc77c \uc8fc\uc18c\uc5d0\uc11c \uc0dd\uacc4\ub97c \uac19\uc774\ud558\ub354\ub77c\ub3c4 \ub9e4\ud615 \uba85\uc758\uc758 \uc8fc\ud0dd\uc740 \uc81c\uc678\ud558\uace0 \ud310\ub2e8)<\/li>\n <\/ul>\n <\/li>\n <li><strong>\uc77c\uc2dc \ud1f4\uac70\uc790 \ud3ec\ud568:<\/strong> \ucde8\ud559, \uc9c8\ubcd1 \uc694\uc591, \uadfc\ubb34 \ub4f1\uc73c\ub85c \uc77c\uc2dc \ud1f4\uac70\ud55c \uc790\ub294 \ub3d9\uc77c \uc138\ub300\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4 (\uc99d\ube59 \ud544\uc694).<\/li>\n <li><strong>\uc8fc\uc758:<\/strong> \ucde8\ub4dd\uc138\ub294 \uc8fc\ubbfc\ub4f1\ub85d \uae30\uc900(\ud615\uc2dd)\uc774\ub098, \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \ub3d9\uc77c \uc8fc\uc18c\uc5d0\uc11c \uc0dd\uacc4\ub77c\ub294 \uc2e4\uc9c8 \uae30\uc900\uc774\ubbc0\ub85c, \uac19\uc740 \uc8fc\uc18c\ub77c\ub3c4 \uc0dd\uacc4\ub97c \ub2ec\ub9ac\ud558\uba74 \ubcc4\ub3c4 \uc138\ub300 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ud310\ub2e8 \uc2dc\uc810\uc740 \ucde8\ub4dd\uc77c(\uc794\uae08\uc77c)\/\uc591\ub3c4\uc77c\uc774\ubbc0\ub85c \ub2f9\uc77c \ud604\uc7ac \uc138\ub300 \ubd84\ub9ac \uc774\uc6a9 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <h4>1\uc8fc\ud0dd \uc815\uc758 \ubc0f \uc8fc\ud0dd \uc218 \uc0b0\uc815<\/h4>\n <p><strong>\uc8fc\ud0dd \ud310\ub2e8 \uae30\uc900:<\/strong> \uc0ac\uc2e4\uc0c1 \uc0c1\uc2dc \uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\ub294 \uac74\ubb3c. \uc6a9\ub3c4 \ubd88\uba85 \uc2dc \uacf5\ubd80\uc0c1 \uc6a9\ub3c4\ub97c \ub530\ub985\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154:<\/strong> \uc2e4\uc81c \uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\uba74, \uc7ac\uc0b0\uc138 \uacfc\uc138 \uc5ec\ubd80\ub098 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc5ec\ubd80 \ubd88\ubb38\ud558\uace0 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/li>\n <li><strong>\ubb34\ud5c8\uac00 \uc8fc\ud0dd:<\/strong> \uc2e4\uc81c \uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\uba74 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/li>\n <li><strong>\ud3d0\uac00:<\/strong> \uac74\ucd95\ubc95\uc0c1 \uac74\ucd95\ubb3c\ub85c \ubcfc \uc218 \uc5c6\ub294 \uacbd\uc6b0 \uc8fc\ud0dd\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/li>\n <li><strong>\ubcc4\uc7a5:<\/strong> \uc0c1\uc2dc \uc8fc\uac70\uc6a9\uc73c\ub85c \uc0ac\uc6a9\ud558\uba74 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/li>\n <li><strong>\uc5b4\ub9b0\uc774\uc9d1:<\/strong> \ubcc4\ub3c4 \uc0ac\uc5c5\uc6a9 \uac74\ubb3c\uc740 \uc8fc\ud0dd\uc5d0\uc11c \uc81c\uc678\ub418\ub098, \uc544\ud30c\ud2b8 \ub4f1\uc744 \uc5b4\ub9b0\uc774\uc9d1\uc73c\ub85c \uc0ac\uc6a9 \uc2dc \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/li>\n <\/ul>\n <p><strong>\uc8fc\ud0dd \uc218 \uc0b0\uc815 \uc6d0\uce59:<\/strong> \uc591\ub3c4\uc77c \ud604\uc7ac 1\uc138\ub300\uac00 \uc18c\uc720\ud55c \uc8fc\ud0dd \uc218\ub97c \ud569\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\uacf5\ub3d9\uc18c\uc720 \uc8fc\ud0dd:<\/strong> \uc6d0\uce59\uc801\uc73c\ub85c \uac01\uc790 1\uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud558\ub098, \ub3d9\uc77c \uc138\ub300\uc6d0\uc774 \uacf5\ub3d9 \uc18c\uc720 \uc2dc \uc138\ub300 \uc804\uccb4\ub85c 1\uc8fc\ud0dd\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\uacb8\uc6a9 \uc8fc\ud0dd:<\/strong> \uc8fc\ud0dd \uba74\uc801\uc774 \uc0c1\uac00 \uba74\uc801\ubcf4\ub2e4 \ud06c\uba74 \uc804\ubd80 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud558\uace0, \uc8fc\ud0dd \uba74\uc801\uc774 \uc791\uac70\ub098 \uac19\uc73c\uba74 \uc8fc\ud0dd \ubd80\ubd84\ub9cc \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\uba85\uc758\uc2e0\ud0c1 \uc8fc\ud0dd:<\/strong> \uc2e4\uc81c \uc18c\uc720\uc790\uc758 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\ub9e4\uc218\uc790\uc758 \ub4f1\uae30 \uc9c0\uc5f0:<\/strong> \uc794\uae08\uc77c \uae30\uc900\uc73c\ub85c \ub9e4\uc218\uc790\uc758 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\ub2e4\uac00\uad6c\uc8fc\ud0dd:<\/strong>\n <ul>\n <li>\ud558\ub098\ub85c \ud1b5\ub9e4\ub9e4\ud558\ub294 \uacbd\uc6b0 \ub2e8\ub3c5\uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec 1\uc8fc\ud0dd\uc785\ub2c8\ub2e4.<\/li>\n <li>\uac1c\ubcc4 \ud638\uc218\ub85c \ubd84\uc591 \ub610\ub294 \ub9e4\ub9e4\ud558\ub294 \uacbd\uc6b0 \ub2e4\uc138\ub300 \uc8fc\ud0dd\ucc98\ub7fc \uac01\uac01 1\uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/li>\n <li>\uc8fc\uc758: \uc9c0\ud558\uce35\/\uc625\uc0c1\uc740 \uce35\uc218\uc5d0\uc11c \uc81c\uc678\ub418\ub098, \uc625\ud0d1\ubc29 \uc99d\ucd95 \ub4f1\uc73c\ub85c \uc218\ud3c9\ud22c\uc601\uba74\uc801 1\/8 \ucd08\uacfc \uc2dc \ub2e4\uc138\ub300\ub85c \uacfc\uc138\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n <\/ul>\n <\/li>\n <li><strong>\uc6a9\ub3c4 \ubcc0\uacbd \uc8fc\ud0dd:<\/strong>\n <ul>\n <li>\uc8fc\ud0dd\uc744 \uadfc\ub9b0\uc0dd\ud65c\uc2dc\uc124 \ub4f1\uc73c\ub85c \ubcc0\uacbd \ud6c4 \uc591\ub3c4: \ub2e4\uc8fc\ud0dd\uc790\uc758 \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcc0\uacbd \ud6c4 \ubcf4\uc720\uae30\uac04\uc5d0 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \uc801\uc6a9 \uc5ec\ubd80\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/li>\n <li>\uadfc\ub9b0\uc0dd\ud65c\uc2dc\uc124\uc744 \uc8fc\ud0dd\uc73c\ub85c \ubcc0\uacbd \ud6c4 \uc591\ub3c4: \uc6a9\ub3c4\ubcc0\uacbd \uc2dc\uc810\uc744 \uc8fc\ud0dd \ucde8\ub4dd\uc2dc\uc810\uc73c\ub85c \uac04\uc8fc\ud558\uba70, \ubcf4\uc720\/\uac70\uc8fc \uae30\uac04\ub3c4 \uadf8 \ub54c\ubd80\ud130 \uc0b0\uc815\ub429\ub2c8\ub2e4.<\/li>\n <\/ul>\n <\/li>\n <li><strong>\uc7ac\uace0\uc8fc\ud0dd (\uac74\uc124\ud68c\uc0ac\uc758 \ubbf8\ubd84\uc591 \uc8fc\ud0dd \ub4f1):<\/strong> \ud310\ub9e4\uc6a9\uc774\ubbc0\ub85c \uc8fc\ud0dd \uc218 \uc0b0\uc815\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <h4>1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840 \uc694\uac74 (\uc8fc\uc694 \ub0b4\uc6a9 \uc694\uc57d)<\/h4>\n <p>\ud2b9\uc815 \uc0ac\uc720\ub85c \uc778\ud574 \uc77c\uc2dc\uc801\uc73c\ub85c 2\uc8fc\ud0dd\uc774 \ub41c \uacbd\uc6b0, \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 1\uc138\ub300 1\uc8fc\ud0dd\uc73c\ub85c \ubcf4\uc544 \uc591\ub3c4\uc18c\ub4dd\uc138 \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc544\ub798 '\uc591\ub3c4 \uc2dc \ub0a8\uc740 \uc8fc\ud0dd \uc218'\uac00 1\uac1c\uc778 \uacbd\uc6b0 \uc8fc\ub85c \ud574\ub2f9\ub429\ub2c8\ub2e4.<\/p>\n \n <h5>1. \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74<\/h5>\n <p>1\uc138\ub300 1\uc8fc\ud0dd\uc790\uac00 \uc774\uc0ac \ub4f1\uc758 \uc0ac\uc720\ub85c \uc2e0\uaddc \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud558\uc5ec \uc77c\uc2dc\uc801\uc73c\ub85c 2\uc8fc\ud0dd\uc774 \ub41c \uacbd\uc6b0, \ub2e4\uc74c \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \uc885\uc804 \uc8fc\ud0dd \uc591\ub3c4 \uc2dc \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\uc885\uc804\uc8fc\ud0dd \ucde8\ub4dd \ud6c4 1\ub144 \uc774\uc0c1 \uacbd\uacfc \ud6c4 \uc2e0\uaddc\uc8fc\ud0dd \ucde8\ub4dd:<\/strong> \uc885\uc804\uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud55c \ub0a0\ub85c\ubd80\ud130 1\ub144 \uc774\uc0c1\uc774 \uc9c0\ub09c \ud6c4 \uc2e0\uaddc \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\uc2e0\uaddc\uc8fc\ud0dd \ucde8\ub4dd\uc77c\ub85c\ubd80\ud130 3\ub144 \uc774\ub0b4 \uc885\uc804 \uc8fc\ud0dd \uc591\ub3c4:<\/strong> \uc2e0\uaddc\uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud55c \ub0a0\ub85c\ubd80\ud130 3\ub144 \uc774\ub0b4\uc5d0 \uc885\uc804 \uc8fc\ud0dd\uc744 \uc591\ub3c4\ud574\uc57c \ud569\ub2c8\ub2e4. (2023\ub144 1\uc6d4 12\uc77c \uc774\ud6c4 \uc591\ub3c4\ubd84\ubd80\ud130 \uc8fc\ud0dd \uc18c\uc7ac\uc9c0 \uad6c\ubd84 \uc5c6\uc774 3\ub144\uc73c\ub85c \uc5f0\uc7a5)<\/li>\n <li><strong>\uc8fc\uc758:<\/strong> \uc774\uc0ac \ub4f1\uc758 \ubaa9\uc801\uc774\uc5b4\uc57c \ud558\uba70, \ud22c\uae30 \ubaa9\uc801\uc73c\ub85c \ud310\ub2e8\ub418\ub294 \uacbd\uc6b0\ub294 \uc81c\uc678\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <h5>2. \uc0c1\uc18d\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74<\/h5>\n <p>1\uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c 1\uc138\ub300\uac00 \uc8fc\ud0dd\uc744 \uc0c1\uc18d\ubc1b\uc544 2\uc8fc\ud0dd\uc774 \ub41c \uacbd\uc6b0, \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ube44\uacfc\uc138\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\uc77c\ubc18\uc8fc\ud0dd \uc591\ub3c4 \uc2dc \ube44\uacfc\uc138:<\/strong> \uc0c1\uc18d\uc73c\ub85c \ucde8\ub4dd\ud55c \uc8fc\ud0dd(\uc0c1\uc18d\uc8fc\ud0dd)\uc774 \uc544\ub2cc, \uae30\uc874 \ubcf4\uc720\ud558\ub358 \uc77c\ubc18\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\uc5d0 \ube44\uacfc\uc138\uac00 \uc801\uc6a9.<\/li>\n <li><strong>\uc0c1\uc18d\uac1c\uc2dc\uc77c \uae30\uc900 \ubcc4\ub3c4 \uc138\ub300\uc6d0 \uc6d0\uce59:<\/strong> \uc6d0\uce59\uc801\uc73c\ub85c \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \ud53c\uc0c1\uc18d\uc778\uacfc \uc0c1\uc18d\uc778\uc740 \ubcc4\ub3c4 \uc138\ub300\uc6d0\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ud6c4 \uc0c1\uc18d\uc774 \uac1c\uc2dc\ub41c \uacbd\uc6b0 \ub4f1 \ud2b9\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ub3d9\uc77c \uc138\ub300\uc6d0\uc774\uc5c8\ub354\ub77c\ub3c4 \ube44\uacfc\uc138 \uaddc\uc815\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n <li><strong>\uc0c1\uc18d\uc8fc\ud0dd\uc758 \ubc94\uc704:<\/strong> \ud53c\uc0c1\uc18d\uc778\uc774 2\uc8fc\ud0dd \uc774\uc0c1\uc744 \uc0c1\uc18d\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub2e4\uc74c\uc758 \uc21c\uc704\uc5d0 \ub530\ub77c 1\uac1c\uc758 \uc8fc\ud0dd\ub9cc \ube44\uacfc\uc138 \ud61c\ud0dd\uc774 \uc801\uc6a9\ub418\ub294 '\uc120\uc21c\uc704 \uc0c1\uc18d\uc8fc\ud0dd'\uc73c\ub85c \ubd05\ub2c8\ub2e4. (\uc138\uc728 \uacc4\uc0b0 \uc2dc \uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678)<\/li>\n <ol>\n <li>\ud53c\uc0c1\uc18d\uc778\uc774 \uc18c\uc720\ud55c \uae30\uac04\uc774 \uac00\uc7a5 \uae34 \uc8fc\ud0dd<\/li>\n <li>\uc18c\uc720 \uae30\uac04\uc774 \uac19\uc740 \uacbd\uc6b0 \ud53c\uc0c1\uc18d\uc778 \uac70\uc8fc \uae30\uac04\uc774 \uac00\uc7a5 \uae34 \uc8fc\ud0dd<\/li>\n <li>\uc704 \ub450 \uac00\uc9c0\ub3c4 \uac19\uc740 \uacbd\uc6b0 \ud53c\uc0c1\uc18d\uc778\uc774 \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \uac70\uc8fc\ud558\uace0 \uc788\ub358 \uc8fc\ud0dd<\/li>\n <li>\uc704 \uc870\uac74\uc73c\ub85c\ub3c4 \ud310\ub2e8\uc774 \uc548 \ub420 \uacbd\uc6b0 \uae30\uc900\uc2dc\uac00\uac00 \uac00\uc7a5 \ub192\uc740 \uc8fc\ud0dd<\/li>\n <\/ol>\n <li><strong>\ubcf4\uc720\uae30\uac04 \ubc0f \uac70\uc8fc\uae30\uac04 \uacc4\uc0b0:<\/strong> \uc0c1\uc18d\uc8fc\ud0dd\uc758 \ubcf4\uc720\uae30\uac04\uacfc \uac70\uc8fc\uae30\uac04\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \ud53c\uc0c1\uc18d\uc778\uacfc \ub3d9\uc77c \uc138\ub300\uc6d0\uc774 \uc0c1\uc18d\ubc1b\uc740 \uacbd\uc6b0 \ud53c\uc0c1\uc18d\uc778\uc758 \ubcf4\uc720\uae30\uac04\uacfc \uac70\uc8fc\uae30\uac04\uc744 \ud1b5\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <h5>3. \ud63c\uc778\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74 (\ud63c\uc778 \ud569\uac00)<\/h5>\n <p>\uac01\uac01 1\uc8fc\ud0dd\uc744 \ubcf4\uc720\ud55c \ub0a8\ub140\uac00 \ud63c\uc778\ud558\uc5ec 1\uc138\ub300\uac00 2\uc8fc\ud0dd\uc774 \ub418\ub294 \uacbd\uc6b0, \ub2e4\uc74c \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\ud63c\uc778\uc77c\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4 \uc591\ub3c4:<\/strong> \ud63c\uc778\ud55c \ub0a0(\ud63c\uc778\uc2e0\uace0\uc77c \uae30\uc900)\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4\uc5d0 \uba3c\uc800 \uc591\ub3c4\ud558\ub294 \uc8fc\ud0dd\uc740 1\uc138\ub3001\uc8fc\ud0dd\uc73c\ub85c \ubcf4\uc544 \ube44\uacfc\uc138 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/li>\n <li><strong>\uc591\ub3c4 \uc8fc\ud0dd\uc758 \ube44\uacfc\uc138 \uc694\uac74 \ucda9\uc871:<\/strong> \uba3c\uc800 \uc591\ub3c4\ud558\ub294 \uc8fc\ud0dd\uc740 \uc591\ub3c4\uc77c \ud604\uc7ac 1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <h5>4. \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ube44\uacfc\uc138 \uc694\uac74<\/h5>\n <p>1\uc8fc\ud0dd\uc744 \ubcf4\uc720\ud55c \uc9c1\uacc4\ube44\uc18d\uc774 60\uc138 \uc774\uc0c1\uc758 \uc9c1\uacc4\uc874\uc18d(\ubc30\uc6b0\uc790\uc758 \uc9c1\uacc4\uc874\uc18d \ud3ec\ud568)\uc744 \ub3d9\uac70\ubd09\uc591\ud558\uae30 \uc704\ud574 \uc138\ub300\ub97c \ud569\uccd0 2\uc8fc\ud0dd\uc774 \ub41c \uacbd\uc6b0, \ub2e4\uc74c \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ube44\uacfc\uc138 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n <ul>\n <li><strong>\ud569\uac00\uc77c\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4 \uc591\ub3c4:<\/strong> \ud569\uac00\uc77c\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4 \uba3c\uc800 \uc591\ub3c4\ud558\ub294 \uc8fc\ud0dd\uc740 1\uc138\ub3001\uc8fc\ud0dd\uc73c\ub85c \ubcf4\uc544 \ube44\uacfc\uc138 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n <li><strong>\uc9c1\uacc4\uc874\uc18d \uc5f0\ub839 \uc694\uac74:<\/strong> \ud569\uac00 \uc2dc\uc810\uc5d0 \uc9c1\uacc4\uc874\uc18d \uc911 \ud55c \ubd84\uc774\ub77c\ub3c4 60\uc138 \uc774\uc0c1\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc911\uc99d\ud658\uc790 \ub4f1 \ud2b9\uc815 \uc9c8\ud658\uc790\uc758 \uacbd\uc6b0 \uc5f0\ub839 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub429\ub2c8\ub2e4.<\/li>\n <li><strong>\uac01 \uc138\ub300 1\uc8fc\ud0dd \ubcf4\uc720:<\/strong> \ud569\uac00 \uc2dc\uc810 \uc9c1\uacc4\ube44\uc18d \uc138\ub300\uc640 \uc9c1\uacc4\uc874\uc18d \uc138\ub300 \ubaa8\ub450 \uac01\uac01 1\uc8fc\ud0dd\ub9cc \ubcf4\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n <\/ul>\n\n <button type=\"button\" class=\"modal-trigger-button\" onclick=\"closeModal('guideModal')\" style=\"margin-top: 30px;\">\ub2eb\uae30<\/button>\n <\/div>\n <\/div>\n\n <script>\n \/\/ \uc22b\uc790 \ud3ec\ub9f7\ud305 \ubc0f \uc785\ub825 \ucc98\ub9ac \ud568\uc218\n function formatNumberInput(inputElement) {\n inputElement.addEventListener('input', (event) => {\n let value = event.target.value.replace(\/,\/g, ''); \/\/ \ucf64\ub9c8 \uc81c\uac70\n if (value === '') {\n event.target.value = '';\n event.target.dataset.rawValue = '';\n return;\n }\n const number = parseInt(value, 10);\n if (!isNaN(number)) {\n event.target.value = new Intl.NumberFormat('ko-KR').format(number);\n event.target.dataset.rawValue = number.toString(); \/\/ \uc6d0\ubcf8 \uc22b\uc790 \uc800\uc7a5\n } else {\n event.target.value = '';\n event.target.dataset.rawValue = '';\n }\n });\n \/\/ \ucd08\uae30 \ub85c\ub529 \uc2dc\uc5d0\ub3c4 \ucf64\ub9c8 \uc801\uc6a9\n const initialValue = inputElement.value.replace(\/,\/g, '');\n if (initialValue !== '') {\n inputElement.value = new Intl.NumberFormat('ko-KR').format(parseInt(initialValue, 10));\n inputElement.dataset.rawValue = initialValue;\n }\n }\n\n \/\/ \ubaa8\ub4e0 \uc22b\uc790 \uc785\ub825 \ud544\ub4dc\uc5d0 \ud3ec\ub9f7\ud305 \uc801\uc6a9\n document.addEventListener('DOMContentLoaded', () => {\n formatNumberInput(document.getElementById('transferPrice'));\n formatNumberInput(document.getElementById('acquisitionPrice'));\n formatNumberInput(document.getElementById('expenses'));\n\n \/\/ \ud2b9\ub840 \ub77c\ub514\uc624 \ubc84\ud2bc \ubcc0\uacbd \uc2dc \uad00\ub828 \ub0a0\uc9dc \uc785\ub825 \ud544\ub4dc \ud45c\uc2dc\/\uc228\uae40\n document.querySelectorAll('input[name=\"isTemporaryTwoHouses\"]').forEach(radio => {\n radio.addEventListener('change', () => {\n document.getElementById('newHouseAcquisitionDateGroup').style.display = document.getElementById('isTemporaryTwoHousesYes').checked ? 'block' : 'none';\n });\n });\n document.querySelectorAll('input[name=\"isMarriageMerge\"]').forEach(radio => {\n radio.addEventListener('change', () => {\n document.getElementById('marriageDateGroup').style.display = document.getElementById('isMarriageMergeYes').checked ? 'block' : 'none';\n });\n });\n document.querySelectorAll('input[name=\"isCareMerge\"]').forEach(radio => {\n radio.addEventListener('change', () => {\n document.getElementById('mergeDateGroup').style.display = document.getElementById('isCareMergeYes').checked ? 'block' : 'none';\n });\n });\n\n \/\/ \ucd08\uae30 \ub85c\ub529 \uc2dc \uc0c1\ud0dc \uc124\uc815\n document.getElementById('newHouseAcquisitionDateGroup').style.display = document.getElementById('isTemporaryTwoHousesYes').checked ? 'block' : 'none';\n document.getElementById('marriageDateGroup').style.display = document.getElementById('isMarriageMergeYes').checked ? 'block' : 'none';\n document.getElementById('mergeDateGroup').style.display = document.getElementById('isCareMergeYes').checked ? 'block' : 'none';\n\n });\n\n \/\/ \ud14d\uc2a4\ud2b8 \ud544\ub4dc\uc5d0\uc11c \uc22b\uc790 \uac12 \uac00\uc838\uc624\uae30 (\ucf64\ub9c8 \uc81c\uac70)\n function getNumericValue(elementId) {\n const element = document.getElementById(elementId);\n return parseFloat(element.dataset.rawValue || element.value.replace(\/,\/g, '')) || 0;\n }\n\n \/\/ \ub0a0\uc9dc \ucc28\uc774 \uacc4\uc0b0 \ud568\uc218 (\ub2e8\uc704: \ub144)\n function getYearsBetweenDates(d1, d2) {\n const date1 = new Date(d1);\n const date2 = new Date(d2);\n let years = date2.getFullYear() - date1.getFullYear();\n const months = date2.getMonth() - date1.getMonth();\n const days = date2.getDate() - date1.getDate();\n\n if (months < 0 || (months === 0 && days < 0)) {\n years--;\n }\n return years;\n }\n\n \/\/ \ub0a0\uc9dc \uac1d\uccb4\ub97c YYYY-MM-DD \ud615\uc2dd\uc73c\ub85c \ud3ec\ub9f7\ud305\n function formatDate(dateObj) {\n if (!(dateObj instanceof Date) || isNaN(dateObj)) {\n return '';\n }\n const year = dateObj.getFullYear();\n const month = String(dateObj.getMonth() + 1).padStart(2, '0');\n const day = String(dateObj.getDate()).padStart(2, '0');\n return `${year}-${month}-${day}`;\n }\n\n \/\/ \uc18c\uc218\uc810 \uc774\ud558 \ucc98\ub9ac \ud568\uc218\n function roundToTwoDecimalPlaces(num) {\n return Math.round(num * 100) \/ 100;\n }\n\n \/\/ \uc22b\uc790 \ud3ec\ub9f7\ud305 \ud568\uc218 (\ucd9c\ub825\uc6a9)\n function formatNumber(num) {\n if (isNaN(num)) return '0';\n return new Intl.NumberFormat('ko-KR').format(Math.floor(num)); \/\/ \uae08\uc561\uc740 \uc18c\uc218\uc810 \uc774\ud558 \ubc84\ub9bc\n }\n\n \/\/ \uc591\ub3c4\uc18c\ub4dd\uc138 \ub204\uc9c4\uc138\uc728 \uacc4\uc0b0 \ud568\uc218 (2025\ub144 \uae30\uc900 \ub300\ub7b5)\n function calculateProgressiveTax(taxBase) {\n let tax = 0;\n if (taxBase <= 14000000) {\n tax = taxBase * 0.06;\n } else if (taxBase <= 50000000) {\n tax = (taxBase * 0.15) - 1260000;\n } else if (taxBase <= 88000000) {\n tax = (taxBase * 0.24) - 5760000;\n } else if (taxBase <= 150000000) {\n tax = (taxBase * 0.35) - 14540000;\n } else if (taxBase <= 300000000) {\n tax = (taxBase * 0.38) - 19040000;\n } else if (taxBase <= 500000000) {\n tax = (taxBase * 0.40) - 25040000;\n } else if (taxBase <= 1000000000) {\n tax = (taxBase * 0.42) - 35040000;\n } else {\n tax = (taxBase * 0.45) - 65040000;\n }\n return Math.floor(tax); \/\/ \uc138\uae08\uc740 \uc18c\uc218\uc810 \uc774\ud558 \ubc84\ub9bc\n }\n\n \/\/ Modal functions\n function openModal(modalId) {\n document.getElementById(modalId).style.display = 'flex';\n }\n\n function closeModal(modalId) {\n document.getElementById(modalId).style.display = 'none';\n }\n\n function calculateCapitalGainsTax() {\n const acquisitionDate = document.getElementById('acquisitionDate').value; \/\/ \uc774 \uc8fc\ud0dd\uc758 \ucde8\ub4dd\uc77c\n const transferDate = document.getElementById('transferDate').value; \/\/ \uc774 \uc8fc\ud0dd\uc758 \uc591\ub3c4\uc77c\n const transferPrice = getNumericValue('transferPrice');\n const acquisitionPrice = getNumericValue('acquisitionPrice');\n const expenses = getNumericValue('expenses');\n const otherHouses = parseInt(document.getElementById('otherHouses').value);\n const isAdjustmentArea = document.querySelector('input[name=\"isAdjustmentArea\"]:checked').value === 'yes';\n const residencePeriodMonths = parseInt(document.getElementById('residencePeriodMonths').value);\n const acquiredAfterAug3_2017 = document.querySelector('input[name=\"acquiredAfterAug3_2017\"]:checked').value === 'yes';\n\n \/\/ \ud2b9\ub840 \uad00\ub828 \uc785\ub825\uac12\n const isTemporaryTwoHouses = document.querySelector('input[name=\"isTemporaryTwoHouses\"]:checked').value === 'yes';\n const newHouseAcquisitionDate = document.getElementById('newHouseAcquisitionDate').value;\n\n const isInheritedHouse = document.querySelector('input[name=\"isInheritedHouse\"]:checked').value === 'yes';\n const isMarriageMerge = document.querySelector('input[name=\"isMarriageMerge\"]:checked').value === 'yes';\n const marriageDate = document.getElementById('marriageDate').value;\n\n const isCareMerge = document.querySelector('input[name=\"isCareMerge\"]:checked').value === 'yes';\n const mergeDate = document.getElementById('mergeDate').value;\n\n\n const resultsDiv = document.getElementById('calculationFlow');\n const finalTaxAmountDiv = document.getElementById('finalTaxAmount');\n resultsDiv.innerHTML = '';\n finalTaxAmountDiv.innerHTML = '';\n\n \/\/ --- \uc785\ub825\uac12 \uc720\ud6a8\uc131 \uac80\uc0ac ---\n if (!acquisitionDate || !transferDate || isNaN(transferPrice) || isNaN(acquisitionPrice) || isNaN(expenses) || isNaN(otherHouses) || isNaN(residencePeriodMonths)) {\n resultsDiv.innerHTML = '<p class=\"error\">\ubaa8\ub4e0 \ud544\uc218 \uc785\ub825\uac12\uc744 \uc815\ud655\ud788 \uc785\ub825\ud574\uc8fc\uc138\uc694.<\/p>';\n return;\n }\n if (transferPrice <= 0 || acquisitionPrice <= 0) {\n resultsDiv.innerHTML = '<p class=\"error\">\uc591\ub3c4\uac00\uc561\uacfc \ucde8\ub4dd\uac00\uc561\uc740 0\ubcf4\ub2e4 \ucee4\uc57c \ud569\ub2c8\ub2e4.<\/p>';\n return;\n }\n if (new Date(transferDate) < new Date(acquisitionDate)) {\n resultsDiv.innerHTML = '<p class=\"error\">\uc591\ub3c4\uc77c\uc740 \ucde8\ub4dd\uc77c\ubcf4\ub2e4 \ube60\ub97c \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>';\n return;\n }\n\n\n const capitalGain = transferPrice - acquisitionPrice - expenses; \/\/ \uc591\ub3c4\ucc28\uc775\n if (capitalGain <= 0) {\n resultsDiv.innerHTML = `<p class=\"info\">\uc591\ub3c4 \uac00\uc561 (${formatNumber(transferPrice)}\uc6d0)\uc774 \ucde8\ub4dd \uac00\uc561 (${formatNumber(acquisitionPrice)}\uc6d0)\uacfc \ud544\uc694 \uacbd\ube44 (${formatNumber(expenses)}\uc6d0)\uc758 \ud569\ubcf4\ub2e4 \uc791\uc73c\ubbc0\ub85c \uc591\ub3c4 \ucc28\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 <span class=\"success\">0\uc6d0<\/span>\uc785\ub2c8\ub2e4.<\/p>`;\n finalTaxAmountDiv.innerHTML = '<p class=\"success\">\ucd5c\uc885 \uc591\ub3c4\uc18c\ub4dd\uc138: 0\uc6d0<\/p>';\n return;\n }\n\n const holdingYears = getYearsBetweenDates(acquisitionDate, transferDate);\n const holdingMonthsTotal = (new Date(transferDate).getFullYear() * 12 + new Date(transferDate).getMonth()) - (new Date(acquisitionDate).getFullYear() * 12 + new Date(acquisitionDate).getMonth());\n const residenceYears = Math.floor(residencePeriodMonths \/ 12);\n\n let taxableCapitalGain = capitalGain; \/\/ \uacfc\uc138\ub300\uc0c1 \uc591\ub3c4\ucc28\uc775 (\uace0\uac00\uc8fc\ud0dd \ubd84\ub9ac \uacc4\uc0b0\uc6a9)\n let longTermDeduction = 0; \/\/ \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\n let capitalIncomeAmount = 0; \/\/ \uc591\ub3c4\uc18c\ub4dd\uae08\uc561\n const basicDeduction = 2500000; \/\/ \uae30\ubcf8\uacf5\uc81c\n let taxBase = 0; \/\/ \uc591\ub3c4\uc18c\ub4dd\uacfc\uc138\ud45c\uc900\n let finalTax = 0; \/\/ \ucd5c\uc885 \uc591\ub3c4\uc18c\ub4dd\uc138\n let taxRateInfo = ''; \/\/ \uc138\uc728 \uc815\ubcf4\n\n resultsDiv.innerHTML += '<p class=\"step-title\">--- 1\ub2e8\uacc4: 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74 \ubc0f \ud2b9\ub840 \uac80\ud1a0 ---<\/p>';\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d\uc591\ub3c4\ucc28\uc775: ${formatNumber(capitalGain)}\uc6d0 (\uc591\ub3c4\uac00\uc561 ${formatNumber(transferPrice)}\uc6d0 - \ucde8\ub4dd\uac00\uc561 ${formatNumber(acquisitionPrice)}\uc6d0 - \ud544\uc694\uacbd\ube44 ${formatNumber(expenses)}\uc6d0)<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d\ubcf4\uc720 \uae30\uac04: ${holdingYears}\ub144 ${holdingMonthsTotal % 12}\uac1c\uc6d4<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d\uac70\uc8fc \uae30\uac04: ${residenceYears}\ub144 ${residencePeriodMonths % 12}\uac1c\uc6d4<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d\uc591\ub3c4 \uc2dc \ub0a8\uc740 \uc8fc\ud0dd \uc218 (\ub9e4\ub3c4 \uc8fc\ud0dd \uc81c\uc678): ${otherHouses}\uac1c<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d\ub9e4\ub3c4 \uc8fc\ud0dd \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc18c\uc7ac \uc5ec\ubd80: ${isAdjustmentArea ? '\uc608' : '\uc544\ub2c8\uc624'}<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u318d2017\ub144 8\uc6d4 3\uc77c \uc774\ud6c4 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc9c0\uc815 \uacf5\uace0\ub41c \uc9c0\uc5ed \ub0b4 \uc8fc\ud0dd \ucde8\ub4dd \uc5ec\ubd80: ${acquiredAfterAug3_2017 ? '\uc608' : '\uc544\ub2c8\uc624'}<\/p>`;\n\n let isEligibleForOneHouseNonTaxable = false; \/\/ \uae30\ubcf8 1\uc138\ub300 1\uc8fc\ud0dd\uc774\uac70\ub098 \ud2b9\ub840\ub85c 1\uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc\ub418\ub294\uc9c0 \uc5ec\ubd80\n let applyHighValueOneHouseRule = false; \/\/ \uace0\uac00\uc8fc\ud0dd 1\uc8fc\ud0dd \uacfc\uc138 \uc5ec\ubd80\n\n let specialCaseMessages = [];\n\n \/\/ 1\uc138\ub300 1\uc8fc\ud0dd \uae30\ubcf8 \ud310\ub2e8 (\ub0a8\uc740 \uc8fc\ud0dd\uc774 \uc5c6\ub294 \uacbd\uc6b0)\n if (otherHouses === 0) {\n isEligibleForOneHouseNonTaxable = true;\n specialCaseMessages.push(`<p class=\"calculation-detail\">\u2192 \ub9e4\ub3c4 \uc2dc 1\uc138\ub300 1\uc8fc\ud0dd(\ub0a8\uc740 \uc8fc\ud0dd \uc5c6\uc74c)\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>`);\n }\n \/\/ 2\uc8fc\ud0dd \uc0c1\ud669\uc5d0\uc11c \ud2b9\ub840 \uc801\uc6a9 \uac00\ub2a5\uc131 \uac80\ud1a0 (\ub0a8\uc740 \uc8fc\ud0dd\uc774 1\uac1c\uc778 \uacbd\uc6b0, \uc989 \ucd1d 2\uc8fc\ud0dd \uc0c1\ud0dc)\n else if (otherHouses === 1) {\n specialCaseMessages.push(`<p class=\"calculation-detail\">\u2192 \ub9e4\ub3c4 \uc2dc 1\uc138\ub300 2\uc8fc\ud0dd\uc774 \ub418\ubbc0\ub85c \uae30\ubcf8\uc801\uc73c\ub85c \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\uc74c \ud2b9\ub840 \uc694\uac74\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/p>`);\n\n let specialCaseApplied = false; \/\/ \ud55c \uac00\uc9c0 \ud2b9\ub840\ub9cc \uc801\uc6a9\ub418\ub3c4\ub85d\n\n \/\/ \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 (\uac00\uc7a5 \uc6b0\uc120)\n if (isTemporaryTwoHouses) {\n if (!newHouseAcquisitionDate) {\n specialCaseMessages.push('<p class=\"error\">\u2714 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 \uc120\ud0dd \uc2dc \uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd\uc77c\uc744 \uc785\ub825\ud574\uc57c \uc815\ud655\ud55c \ud310\ub2e8\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>');\n } else {\n const newAcqDate = new Date(newHouseAcquisitionDate);\n const currentTransferDate = new Date(transferDate);\n const oldHouseAcquisitionDateObj = new Date(acquisitionDate);\n\n const timeDiffNewOldAcqYears = (newAcqDate.getTime() - oldHouseAcquisitionDateObj.getTime()) \/ (1000 * 60 * 60 * 24 * 365.25);\n const timeDiffNewToTransferYears = (currentTransferDate.getTime() - newAcqDate.getTime()) \/ (1000 * 60 * 60 * 24 * 365.25);\n\n \/\/ \uc885\uc804 \uc8fc\ud0dd \ucde8\ub4dd \ud6c4 1\ub144 \uc774\uc0c1 \uacbd\uacfc \ud6c4 \uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd AND \uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd\uc77c\ub85c\ubd80\ud130 3\ub144 \uc774\ub0b4 \uc885\uc804 \uc8fc\ud0dd \uc591\ub3c4\n if (timeDiffNewOldAcqYears >= 1 && timeDiffNewToTransferYears >= 0 && timeDiffNewToTransferYears <= 3) {\n isEligibleForOneHouseNonTaxable = true;\n specialCaseApplied = true;\n specialCaseMessages.push(`<p class=\"calculation-detail success\">\u2714 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 \uc801\uc6a9: \uc885\uc804 \uc8fc\ud0dd \ucde8\ub4dd \ud6c4 1\ub144 \uc774\uc0c1 \uacbd\uacfc \ud6c4 \uc2e0\uaddc \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud558\uc600\uace0, \uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd\uc77c(${formatDate(newAcqDate)})\ub85c\ubd80\ud130 3\ub144 \uc774\ub0b4 \uc885\uc804 \uc8fc\ud0dd(${formatDate(currentTransferDate)})\uc744 \uc591\ub3c4\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/p>`);\n } else {\n specialCaseMessages.push(`<p class=\"calculation-detail error\">\u2716 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 \ubbf8\uc801\uc6a9: ${timeDiffNewOldAcqYears < 1 ? '\uc885\uc804 \uc8fc\ud0dd \ucde8\ub4dd \ud6c4 1\ub144 \ubbf8\ub9cc\uc73c\ub85c \uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd ' : ''} ${timeDiffNewToTransferYears > 3 ? `\uc2e0\uaddc \uc8fc\ud0dd \ucde8\ub4dd\uc77c\ub85c\ubd80\ud130 3\ub144 \ucd08\uacfc (${formatDate(newAcqDate)} ~ ${formatDate(currentTransferDate)})` : ''}. \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>`);\n }\n }\n }\n\n \/\/ \uc0c1\uc18d\uc8fc\ud0dd \ud2b9\ub840 (\uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub9cc \ud310\ub2e8)\n if (!specialCaseApplied && isInheritedHouse) {\n isEligibleForOneHouseNonTaxable = true; \/\/ \ub2e8\uc21c\ud654: \uc0ac\uc6a9\uc790\uac00 \uc77c\ubc18\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uac83\uc73c\ub85c \uac00\uc815\n specialCaseApplied = true;\n specialCaseMessages.push(`<p class=\"calculation-detail success\">\u2714 \uc0c1\uc18d\uc8fc\ud0dd \ud2b9\ub840 \uc801\uc6a9: \uc77c\ubc18\uc8fc\ud0dd \uc591\ub3c4 \uc2dc 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4 (\uc0c1\uc138 \uc694\uac74\uc740 \uac00\uc774\ub4dc \ucc38\uc870).<\/p>`);\n }\n\n \/\/ \ud63c\uc778\uc8fc\ud0dd \ud2b9\ub840 (\uc55e\uc120 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub9cc \ud310\ub2e8)\n if (!specialCaseApplied && isMarriageMerge) {\n if (!marriageDate) {\n specialCaseMessages.push('<p class=\"error\">\u2714 \ud63c\uc778\uc8fc\ud0dd \ud2b9\ub840 \uc120\ud0dd \uc2dc \ud63c\uc778\uc77c\uc744 \uc785\ub825\ud574\uc57c \uc815\ud655\ud55c \ud310\ub2e8\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>');\n } else {\n const marrDate = new Date(marriageDate);\n const currentTransferDate = new Date(transferDate);\n const timeDiffMarriageYears = (currentTransferDate.getTime() - marrDate.getTime()) \/ (1000 * 60 * 60 * 24 * 365.25);\n\n if (timeDiffMarriageYears >= 0 && timeDiffMarriageYears <= 10) {\n isEligibleForOneHouseNonTaxable = true;\n specialCaseApplied = true;\n specialCaseMessages.push(`<p class=\"calculation-detail success\">\u2714 \ud63c\uc778\uc8fc\ud0dd \ud2b9\ub840 \uc801\uc6a9: \ud63c\uc778\uc77c(${formatDate(marrDate)})\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4 \uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/p>`);\n } else {\n specialCaseMessages.push(`<p class=\"calculation-detail error\">\u2716 \ud63c\uc778\uc8fc\ud0dd \ud2b9\ub840 \ubbf8\uc801\uc6a9: \ud63c\uc778\uc77c\ub85c\ubd80\ud130 10\ub144 \ucd08\uacfc (${formatDate(marrDate)} ~ ${formatDate(currentTransferDate)}). \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>`);\n }\n }\n }\n\n \/\/ \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ud2b9\ub840 (\uc55e\uc120 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub9cc \ud310\ub2e8)\n if (!specialCaseApplied && isCareMerge) {\n if (!mergeDate) {\n specialCaseMessages.push('<p class=\"error\">\u2714 \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ud2b9\ub840 \uc120\ud0dd \uc2dc \ud569\uac00\uc77c\uc744 \uc785\ub825\ud574\uc57c \uc815\ud655\ud55c \ud310\ub2e8\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>');\n } else {\n const mergDate = new Date(mergeDate);\n const currentTransferDate = new Date(transferDate);\n const timeDiffMergeYears = (currentTransferDate.getTime() - mergDate.getTime()) \/ (1000 * 60 * 60 * 24 * 365.25);\n\n if (timeDiffMergeYears >= 0 && timeDiffMergeYears <= 10) {\n isEligibleForOneHouseNonTaxable = true;\n specialCaseApplied = true;\n specialCaseMessages.push(`<p class=\"calculation-detail success\">\u2714 \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ud2b9\ub840 \uc801\uc6a9: \ud569\uac00\uc77c(${formatDate(mergDate)})\ub85c\ubd80\ud130 10\ub144 \uc774\ub0b4 \uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud569\ub2c8\ub2e4.<\/p>`);\n } else {\n specialCaseMessages.push(`<p class=\"calculation-detail error\">\u2716 \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \ud2b9\ub840 \ubbf8\uc801\uc6a9: \ud569\uac00\uc77c\ub85c\ubd80\ud130 10\ub144 \ucd08\uacfc (${formatDate(mergDate)} ~ ${formatDate(currentTransferDate)}). \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>`);\n }\n }\n }\n\n if (!specialCaseApplied) {\n specialCaseMessages.push(`<p class=\"calculation-detail\">\u2192 \uc120\ud0dd\ub41c \ud2b9\ub840\uac00 \uc5c6\uac70\ub098 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\uc5ec \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>`);\n }\n } else if (otherHouses > 1) { \/\/ 3\uc8fc\ud0dd \uc774\uc0c1\uc778 \uacbd\uc6b0 \ud2b9\ub840 \uc801\uc6a9 \ubd88\uac00\n specialCaseMessages.push(`<p class=\"calculation-detail\">\u2192 \ub9e4\ub3c4 \uc2dc ${otherHouses + 1}\uc8fc\ud0dd\uc774 \ub418\uba70, \ud604\uc7ac \uacc4\uc0b0\uae30\ub294 3\uc8fc\ud0dd \uc774\uc0c1 \uc2dc\uc758 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840(\uc608: \ub18d\uc5b4\ucd0c \uc8fc\ud0dd)\ub294 \uace0\ub824\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ube44\uacfc\uc138 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>`);\n }\n\n resultsDiv.innerHTML += specialCaseMessages.join('');\n\n \/\/ \ucd5c\uc885 \ube44\uacfc\uc138 \uc5ec\ubd80 \ud310\ub2e8\n let finalNonTaxable = false;\n if (isEligibleForOneHouseNonTaxable) {\n if (holdingYears >= 2) {\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \ubcf4\uc720 \uae30\uac04 ${holdingYears}\ub144\uc73c\ub85c 2\ub144 \uc774\uc0c1\uc785\ub2c8\ub2e4. (\uc694\uac74 \ucda9\uc871)<\/p>`;\n if (isAdjustmentArea && acquiredAfterAug3_2017) {\n \/\/ \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed 2017.8.3 \uc774\ud6c4 \ucde8\ub4dd \uc2dc \uac70\uc8fc \uc694\uac74 \ud544\uc218\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 <strong>\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ub0b4 \uc8fc\ud0dd\uc774\uba70, 2017\ub144 8\uc6d4 3\uc77c \uc774\ud6c4 \ucde8\ub4dd \uc8fc\ud0dd\uc73c\ub85c \uac70\uc8fc \uc694\uac74 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/strong><\/p>`;\n if (residenceYears >= 2) {\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uac70\uc8fc \uae30\uac04 ${residenceYears}\ub144\uc73c\ub85c 2\ub144 \uc774\uc0c1\uc785\ub2c8\ub2e4. (\uc694\uac74 \ucda9\uc871)<\/p>`;\n if (transferPrice <= 1200000000) {\n finalNonTaxable = true;\n resultsDiv.innerHTML += '<p class=\"success\">\u2714 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud569\ub2c8\ub2e4!<\/p>';\n } else {\n applyHighValueOneHouseRule = true;\n resultsDiv.innerHTML += '<p class=\"info\">\u26a0\ufe0f 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc740 \ucda9\uc871\ud558\ub098, \uc591\ub3c4\uac00\uc561\uc774 12\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uace0\uac00\uc8fc\ud0dd\uc774\ubbc0\ub85c 12\uc5b5\uc6d0 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>';\n }\n } else {\n resultsDiv.innerHTML += `<p class=\"error\">\u2716 \uac70\uc8fc \uae30\uac04 ${residenceYears}\ub144\uc774 2\ub144 \ubbf8\ub9cc\uc774\ubbc0\ub85c \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>`;\n }\n } else { \/\/ \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc774 \uc544\ub2c8\uac70\ub098, 2017.8.3 \uc774\uc804 \ucde8\ub4dd\uc778 \uacbd\uc6b0 \uac70\uc8fc \uc694\uac74 \uc5c6\uc74c\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 <strong>\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ub0b4 \uc8fc\ud0dd\uc774 \uc544\ub2c8\uac70\ub098, 2017\ub144 8\uc6d4 3\uc77c \uc774\ud6c4 \ucde8\ub4dd \uc8fc\ud0dd\uc774 \uc544\ub2c8\ubbc0\ub85c \uac70\uc8fc \uc694\uac74\uc774 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/strong><\/p>`;\n if (transferPrice <= 1200000000) {\n finalNonTaxable = true;\n resultsDiv.innerHTML += '<p class=\"success\">\u2714 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud569\ub2c8\ub2e4!<\/p>';\n } else {\n applyHighValueOneHouseRule = true;\n resultsDiv.innerHTML += '<p class=\"info\">\u26a0\ufe0f 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc694\uac74\uc740 \ucda9\uc871\ud558\ub098, \uc591\ub3c4\uac00\uc561\uc774 12\uc5b5\uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uace0\uac00\uc8fc\ud0dd\uc774\ubbc0\ub85c 12\uc5b5\uc6d0 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 \uacfc\uc138\ub429\ub2c8\ub2e4.<\/p>';\n }\n }\n } else {\n resultsDiv.innerHTML += `<p class=\"error\">\u2716 \ubcf4\uc720 \uae30\uac04 ${holdingYears}\ub144\uc774 2\ub144 \ubbf8\ub9cc\uc774\ubbc0\ub85c \ube44\uacfc\uc138 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>`;\n }\n } else {\n resultsDiv.innerHTML += `<p class=\"info\">\u2192 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uae30\ubcf8 \uc694\uac74 \ubc0f \ud2b9\ub840 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4.<\/p>`;\n }\n\n\n \/\/ \ube44\uacfc\uc138 \ucd5c\uc885 \ud310\ub2e8 \ubc0f \ub2e4\uc74c \ub2e8\uacc4 \uc9c4\ud589\n if (finalNonTaxable) {\n finalTax = 0;\n resultsDiv.innerHTML += '<p class=\"step-title\" style=\"margin-top:40px;\">--- \ucd5c\uc885 \uacb0\ub860 ---<\/p><p class=\"highlight\" style=\"text-align:center; font-size: 1.2em;\">1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc801\uc6a9\uc73c\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 <span class=\"success\">' + formatNumber(finalTax) + '\uc6d0<\/span>\uc785\ub2c8\ub2e4.<\/p>';\n } else if (applyHighValueOneHouseRule) {\n resultsDiv.innerHTML += '<p class=\"step-title\">--- 2\ub2e8\uacc4: \uace0\uac00\uc8fc\ud0dd \uc138\uae08 \uacc4\uc0b0 ---<\/p>';\n \/\/ \uace0\uac00\uc8fc\ud0dd \uc591\ub3c4\ucc28\uc775 \uacc4\uc0b0 (12\uc5b5\uc6d0 \ucd08\uacfc\ubd84\ub9cc \uacfc\uc138)\n taxableCapitalGain = capitalGain * ((transferPrice - 1200000000) \/ transferPrice);\n taxableCapitalGain = Math.max(0, taxableCapitalGain); \/\/ \uc74c\uc218 \ubc29\uc9c0\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uace0\uac00\uc8fc\ud0dd \uacfc\uc138\ub300\uc0c1 \uc591\ub3c4\ucc28\uc775: ${formatNumber(taxableCapitalGain)}\uc6d0 <br><span style=\"font-size:0.9em; color:#777;\">(\uc591\ub3c4\ucc28\uc775 ${formatNumber(capitalGain)}\uc6d0 \u00d7 (\uc591\ub3c4\uac00\uc561 ${formatNumber(transferPrice)}\uc6d0 - 12\uc5b5\uc6d0) \/ \uc591\ub3c4\uac00\uc561 ${formatNumber(transferPrice)}\uc6d0)<\/span><\/p>`;\n\n \/\/ \uace0\uac00\uc8fc\ud0dd \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c (\ubcf4\uc720\uae30\uac04\ubcc4 + \uac70\uc8fc\uae30\uac04\ubcc4)\n \/\/ 1\uc8fc\ud0dd \uace0\uac00\uc8fc\ud0dd\uc758 \uacbd\uc6b0 \ubcf4\uc720\uae30\uac04 \uc5f0 4%, \uac70\uc8fc\uae30\uac04 \uc5f0 4% (\uac01\uac01 10\ub144, 40% \ud55c\ub3c4, \ud569\uc0b0 80% \ud55c\ub3c4)\n let highValueHoldingDeductionRate = Math.min(holdingYears, 10) * 0.04; \/\/ \ucd5c\ub300 40%\n let highValueResidenceDeductionRate = Math.min(residenceYears, 10) * 0.04; \/\/ \ucd5c\ub300 40%\n let totalHighValueDeductionRate = Math.min(highValueHoldingDeductionRate + highValueResidenceDeductionRate, 0.80); \/\/ \ud569\uc0b0 \ucd5c\ub300 80%\n\n longTermDeduction = taxableCapitalGain * totalHighValueDeductionRate;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc728 (\uace0\uac00\uc8fc\ud0dd): \ubcf4\uc720 ${formatNumber(roundToTwoDecimalPlaces(highValueHoldingDeductionRate * 100))}% + \uac70\uc8fc ${formatNumber(roundToTwoDecimalPlaces(highValueResidenceDeductionRate * 100))}% = <strong>${formatNumber(roundToTwoDecimalPlaces(totalHighValueDeductionRate * 100))}%<\/strong><\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc561: ${formatNumber(longTermDeduction)}\uc6d0<\/p>`;\n\n capitalIncomeAmount = taxableCapitalGain - longTermDeduction;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd\uae08\uc561: <strong>${formatNumber(capitalIncomeAmount)}\uc6d0<\/strong> (\uacfc\uc138\ub300\uc0c1 \uc591\ub3c4\ucc28\uc775 - \uacf5\uc81c\uc561)<\/p>`;\n taxBase = capitalIncomeAmount - basicDeduction;\n taxBase = Math.max(0, taxBase); \/\/ \uae30\ubcf8\uacf5\uc81c\ub85c \uc778\ud574 \uc74c\uc218 \ubc29\uc9c0\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd \uacfc\uc138\ud45c\uc900: <strong>${formatNumber(taxBase)}\uc6d0<\/strong> (\uc591\ub3c4\uc18c\ub4dd\uae08\uc561 - \uae30\ubcf8\uacf5\uc81c ${formatNumber(basicDeduction)}\uc6d0)<\/p>`;\n\n if (taxBase > 0) {\n finalTax = calculateProgressiveTax(taxBase);\n taxRateInfo = '1\uc138\ub300 1\uc8fc\ud0dd \uace0\uac00\uc8fc\ud0dd \uacfc\uc138 (\uae30\ubcf8\uc138\uc728 \uc801\uc6a9)';\n resultsDiv.innerHTML += `<p class=\"calculation-detail info\">\u2192 \ucd5c\uc885 \uacb0\ub860: ${taxRateInfo}<\/p>`;\n } else {\n finalTax = 0;\n resultsDiv.innerHTML += `<p class=\"calculation-detail success\">\u2192 \ucd5c\uc885 \uacb0\ub860: \uacfc\uc138\ud45c\uc900\uc774 0\uc6d0 \uc774\ud558\uc774\ubbc0\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 <strong>0\uc6d0<\/strong>\uc785\ub2c8\ub2e4.<\/p>`;\n }\n\n } else { \/\/ \ube44\uacfc\uc138 \uc694\uac74 \ubbf8\ucda9\uc871 -> \uacfc\uc138 \ub300\uc0c1. \uc911\uacfc\uc138\/\uc77c\ubc18\uacfc\uc138 \ud310\ub2e8.\n resultsDiv.innerHTML += '<p class=\"step-title\">--- 2\ub2e8\uacc4: \ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\uc138 \uc694\uac74 \uac80\ud1a0 (2025\ub144 \uae30\uc900) ---<\/p>';\n resultsDiv.innerHTML += `<p class=\"note\"><strong>\uc8fc\uc758:<\/strong> \ud604\uc7ac(2025\ub144 8\uc6d4 \uae30\uc900)\ub294 \ub2e4\uc8fc\ud0dd\uc790 \uc591\ub3c4\uc138 \uc911\uacfc\uac00 \ud55c\uc2dc\uc801\uc73c\ub85c \ubc30\uc81c\ub418\uace0 \uc788\uc73c\ub098, \ubcf8 \uacc4\uc0b0\uae30\ub294 \ubc95 \uac1c\uc815 \uac00\ub2a5\uc131\uc744 \uace0\ub824\ud558\uc5ec <strong>\uc911\uacfc\uc138\uac00 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0\ub97c \uac00\uc815\ud558\uc5ec<\/strong> \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc2e4\uc81c \uc138\uc728\uc740 \uc591\ub3c4 \uc2dc\uc810\uc758 \ubc95\ub839\uc744 \ubc18\ub4dc\uc2dc \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>`;\n\n const totalHouses = otherHouses + 1; \/\/ \uc591\ub3c4\ud558\ub294 \uc8fc\ud0dd \ud3ec\ud568 \ucd1d \uc8fc\ud0dd \uc218\n\n if (isAdjustmentArea && totalHouses >=2) {\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \ub9e4\ub3c4 \uc8fc\ud0dd\uc774 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 \uc18c\uc7ac\ud558\uba70, \ucd1d ${totalHouses}\uc8fc\ud0dd\uc774\ubbc0\ub85c \uc911\uacfc\uc138 \uc801\uc6a9\uc744 \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/p>`;\n let taxRateHike = 0;\n if(totalHouses >= 3) {\n taxRateHike = 0.30; \/\/ 30%p\n resultsDiv.innerHTML += `<p class=\"calculation-detail error\">\u2192 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ub0b4 3\uc8fc\ud0dd \uc774\uc0c1\uc73c\ub85c, <strong>\uae30\ubcf8\uc138\uc728 + 30%p \uc911\uacfc\uc138\uc728 \uc801\uc6a9 \ubc0f \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \ubc30\uc81c<\/strong> \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>`;\n } else { \/\/ 2\uc8fc\ud0dd\n taxRateHike = 0.20; \/\/ 20%p\n resultsDiv.innerHTML += `<p class=\"calculation-detail error\">\u2192 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ub0b4 2\uc8fc\ud0dd\uc73c\ub85c, <strong>\uae30\ubcf8\uc138\uc728 + 20%p \uc911\uacfc\uc138\uc728 \uc801\uc6a9 \ubc0f \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \ubc30\uc81c<\/strong> \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/p>`;\n }\n\n capitalIncomeAmount = capitalGain; \/\/ \uc911\uacfc\uc138\uc2dc \uc7a5\ud2b9\uacf5\uc81c \uc5c6\uc74c\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd\uae08\uc561: <strong>${formatNumber(capitalIncomeAmount)}\uc6d0<\/strong><\/p>`;\n taxBase = capitalIncomeAmount - basicDeduction;\n taxBase = Math.max(0, taxBase);\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd \uacfc\uc138\ud45c\uc900: <strong>${formatNumber(taxBase)}\uc6d0<\/strong> (\uc591\ub3c4\uc18c\ub4dd\uae08\uc561 - \uae30\ubcf8\uacf5\uc81c ${formatNumber(basicDeduction)}\uc6d0)<\/p>`;\n\n if (taxBase > 0) {\n finalTax = calculateProgressiveTax(taxBase) + (taxBase * taxRateHike);\n } else {\n finalTax = 0;\n }\n } else { \/\/ \uc911\uacfc\uc138 \ubbf8\uc801\uc6a9 (\ube44\uc870\uc815\uc9c0\uc5ed \ub610\ub294 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ubbf8\ucda9\uc871) -> \uc77c\ubc18\uacfc\uc138\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \ub0b4 \ub2e4\uc8fc\ud0dd \uc911\uacfc\uc138 \uc694\uac74\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc544 \uc77c\ubc18\uacfc\uc138\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>`;\n resultsDiv.innerHTML += '<p class=\"step-title\">--- 3\ub2e8\uacc4: \uc77c\ubc18\uacfc\uc138 \uc801\uc6a9 ---<\/p>';\n\n \/\/ \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \uacc4\uc0b0 (\uc77c\ubc18 \uc8fc\ud0dd: \uc5f0 2%, \ucd5c\ub300 30%)\n if (holdingYears >= 3) { \/\/ 3\ub144 \uc774\uc0c1 \ubcf4\uc720 \uc2dc \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c \uc801\uc6a9\n let lthcRate = Math.min(holdingYears * 2, 30) \/ 100; \/\/ \uc5f0 2%, \ucd5c\ub300 30%\n longTermDeduction = capitalGain * lthcRate;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc728 (\uc77c\ubc18): ${holdingYears}\ub144 \ubcf4\uc720\ub85c <strong>${formatNumber(lthcRate * 100)}%<\/strong> \uc801\uc6a9<\/p>`;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\uc561: ${formatNumber(longTermDeduction)}\uc6d0<\/p>`;\n } else {\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \ubcf4\uc720 \uae30\uac04\uc774 3\ub144 \ubbf8\ub9cc\uc774\ubbc0\ub85c \uc7a5\uae30\ubcf4\uc720\ud2b9\ubcc4\uacf5\uc81c\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>`;\n }\n\n capitalIncomeAmount = capitalGain - longTermDeduction;\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd\uae08\uc561: <strong>${formatNumber(capitalIncomeAmount)}\uc6d0<\/strong> (\uc591\ub3c4\ucc28\uc775 - \uacf5\uc81c\uc561)<\/p>`;\n taxBase = capitalIncomeAmount - basicDecuenta;\n taxBase = Math.max(0, taxBase);\n resultsDiv.innerHTML += `<p class=\"calculation-detail\">\u2192 \uc591\ub3c4\uc18c\ub4dd \uacfc\uc138\ud45c\uc900: <strong>${formatNumber(taxBase)}\uc6d0<\/strong> (\uc591\ub3c4\uc18c\ub4dd\uae08\uc561 - \uae30\ubcf8\uacf5\uc81c ${formatNumber(basicDeduction)}\uc6d0)<\/p>`;\n\n if (taxBase > 0) {\n if (holdingMonthsTotal < 12) { \/\/ 1\ub144 \ubbf8\ub9cc\n finalTax = taxBase * 0.70;\n taxRateInfo = `\ubcf4\uc720 \uae30\uac04 1\ub144 \ubbf8\ub9cc\uc73c\ub85c <strong>70%<\/strong> \ub2e8\uae30 \uc591\ub3c4\uc138\uc728 \uc801\uc6a9`;\n } else if (holdingMonthsTotal < 24) { \/\/ 1\ub144 \uc774\uc0c1 2\ub144 \ubbf8\ub9cc\n finalTax = taxBase * 0.60;\n taxRateInfo = `\ubcf4\uc720 \uae30\uac04 1\ub144 \uc774\uc0c1 2\ub144 \ubbf8\ub9cc\uc73c\ub85c <strong>60%<\/strong> \ub2e8\uae30 \uc591\ub3c4\uc138\uc728 \uc801\uc6a9`;\n } else { \/\/ 2\ub144 \uc774\uc0c1\n finalTax = calculateProgressiveTax(taxBase);\n taxRateInfo = `\ubcf4\uc720 \uae30\uac04 2\ub144 \uc774\uc0c1\uc73c\ub85c <strong>\uae30\ubcf8\uc138\uc728(\ub204\uc9c4\uc138\uc728)<\/strong> \uc801\uc6a9`;\n }\n resultsDiv.innerHTML += `<p class=\"calculation-detail info\">\u2192 \ucd5c\uc885 \uacb0\ub860: ${taxRateInfo}<\/p>`;\n } else {\n finalTax = 0;\n resultsDiv.innerHTML += `<p class=\"calculation-detail success\">\u2192 \ucd5c\uc885 \uacb0\ub860: \uacfc\uc138\ud45c\uc900\uc774 0\uc6d0 \uc774\ud558\uc774\ubbc0\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 <strong>0\uc6d0<\/strong>\uc785\ub2c8\ub2e4.<\/p>`;\n }\n }\n }\n\n finalTaxAmountDiv.innerHTML = `<p class=\"highlight\">\ucd5c\uc885 \uc608\uc0c1 \uc591\ub3c4\uc18c\ub4dd\uc138: <span class=\"success\" style=\"font-size:1.3em; display:block; margin-top:10px;\">${formatNumber(Math.floor(finalTax))}\uc6d0<\/span><\/p>`;\n }\n <\/script>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-479b03f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"479b03f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88fecfc\" data-id=\"88fecfc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-379f84a elementor-widget elementor-widget-spacer\" data-id=\"379f84a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc2dc\ubbac\ub808\uc774\ud130 \ubd80\ub3d9\uc0b0 \uc591\ub3c4\uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc\ubbac\ub808\uc774\ud130 \uc591\ub3c4\uc18c\ub4dd\uc138 \uacc4\uc0b0\uc744 \uc774\ud574\ud558\uae30 \uc704\ud55c \ucc38\uace0\uc6a9 \uc790\ub8cc\uc785\ub2c8\ub2e4. \uc2e4\uc81c \uc138\uae08\uc2e0\uace0 \uc2dc\ub294 \ubc18\ub4dc\uc2dc \uc138\ubb34\uc804\ubb38\uac00\uc640 \uc0c1\ub2f4\ud558\uc138\uc694. (2025\ub144 \uae30\uc900 \ub300\ub7b5\uc801\uc778 \uc138\uc728 \uc801\uc6a9) 1. \uc591\ub3c4 \ubb3c\uac74 \uc815\ubcf4 \ucde8\ub4dd\uc77c: \uc591\ub3c4\uc77c: \uc591\ub3c4 \uac00\uc561 (\ub2e8\uc704: \uc6d0): \ucde8\ub4dd \uac00\uc561 (\ub2e8\uc704: \uc6d0): \ud544\uc694 \uacbd\ube44 (\ub2e8\uc704: \uc6d0): 2. \uc8fc\ud0dd \ubc0f \uc9c0\uc5ed \uc815\ubcf4 \ub9e4\ub3c4\ud558\ub294 \uc8fc\ud0dd\uc774 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/template-pagebuilder-full-width.php","meta":{"footnotes":""},"class_list":["post-14701","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/pages\/14701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14701"}],"version-history":[{"count":3,"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/pages\/14701\/revisions"}],"predecessor-version":[{"id":14704,"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=\/wp\/v2\/pages\/14701\/revisions\/14704"}],"wp:attachment":[{"href":"https:\/\/chois2080.mycafe24.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}