{"id":2564,"date":"2021-08-04T12:54:42","date_gmt":"2021-08-04T03:54:42","guid":{"rendered":"http:\/\/chois2080.mycafe24.com\/?p=2564"},"modified":"2025-08-31T12:15:02","modified_gmt":"2025-08-31T03:15:02","slug":"realty_tax","status":"publish","type":"post","link":"https:\/\/chois2080.mycafe24.com\/?p=2564","title":{"rendered":"\uc0c1\uc18d \uc99d\uc5ec &#038; \ubd80\ub3d9\uc0b0 \uc138\uae08"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2564\" class=\"elementor elementor-2564\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e2d27b elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e2d27b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-48c60a0\" data-id=\"48c60a0\" 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-1c23f76 elementor-widget elementor-widget-text-editor\" data-id=\"1c23f76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-size: 10pt;\">\uc138\uae08\uc740 \uc138\ubb34\uc11c\uc5d0 \ub0a9\ubd80\ud558\ub294 \uad6d\uc138(\uc0c1\uc18d\uc138\/\uc99d\uc5ec\uc138)\uc640 \ubcc4\ub3c4\ub85c \uc2dc\/\uad70\/\uad6c\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc9c0\ubc29\uc138(\ucde8\ub4dd\uc138)\uac00 \uc788\uc73c\ub2c8 \ucc29\uc624 \uc5c6\uae30\ub97c&#8230;(\uc0c1\uc18d\uc138\uac00 \uc5c6\ub354\ub77c\ub3c4 \uba85\uc758\uc774\uc804\ud560 \ub54c \ucde8\ub4dd\uc138\uac00 \uc788\ub2e4. \ub2e4\ub9cc, \uc8fc\ud0dd\uc740 \ubb34\uc8fc\ud0dd\uc790\uac00 \uc0c1\uc18d\ubc1b\ub294 \uacbd\uc6b0 \ucde8\ub4dd\uc138 2% \uac10\uba74\uc774 \uac00\ub2a5\ud558\ubbc0\ub85c \uc0c1\uc18d\uc7ac\uc0b0\ud611\uc758\ubd84\ud560\uc744 \uace0\ub824&#8230; \ub2e4\ub9cc, \uc0c1\uc18d\uc138 \ubc0f (\ucd94\ud6c4)\uc591\ub3c4\uc18c\ub4dd\uc138\uae4c\uc9c0 \uace0\ubbfc\ub41c\ub2e4\uba74 \uc138\ubb34\uc0ac \ub4f1 \uc0c1\ub2f4\uc744 \uba3c\uc800&#8230;)<\/span><\/li><li><span style=\"font-size: 10pt;\">\uc0c1\uc18d\uc774 \uc720\ub9ac\ud55c\uc9c0 (\uc0dd\uc804)\uc99d\uc5ec\uac00 \uc720\ub9ac\ud55c\uc9c0 \ubb38\uc758\ud558\uae30\ub3c4 \ud558\ub294\ub370, \uc0ac\uc548\uc5d0 \ub530\ub77c \ub2e4\ub97c \uc218 \uc788\ub2e4. \ub610, \uacf5\uc81c \ud6c4 \uc0c1\uc18d\uc138\ub098 \uc99d\uc5ec\uc138\uac00 \uc5c6\ub354\ub77c\ub3c4 \uc2e0\uace0\ud574 \ub450\ub294 \uac8c \uc720\ub9ac\ud558\ub2e4.(\uacf5\uc2dc\uac00\uaca9\uacfc \uc2dc\uac00\uac00 \ucc28\uc774\uac00 \uc788\uc5b4 \ucd94\ud6c4 \uc591\ub3c4\uc138 \uac10\uc548. \ub2e4\ub978 \uc7ac\uc0b0\ucde8\ub4dd \ub4f1 \uc790\uae08\ucd9c\ucc98)\u00a0\u00a0<\/span><\/li><li><span style=\"font-size: 10pt;\">\ucde8\ub4dd\uc138(\uc9c0\ubc29\uc138)\ub294 \uc2dc\uac00\uc778\uc815\uc561\uc774 \ub3c4\uc785\ub418\uc5b4 \uc138\ubd80\ub2f4\uc774 \uc788\uc744 \uc218 \uc788\ub2e4.(\uc9c0\ubc29\uc138 \ubc95\ub839 \ucc38\uc870)<\/span><\/li><li><span style=\"font-size: 10pt;\">\uad6d\uc138\ub294 \uc2dc\uac00(\uc2e4\uac70\ub798\uac00)\ub85c \uc2e0\uace0\ud574\uc57c \ud558\ubbc0\ub85c \uacf5\ub3d9\uc8fc\ud0dd, \ud2b9\ud788 \uc544\ud30c\ud2b8\ub294 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc744 \uba3c\uc800 \uc870\ud68c&#8230;(\uc544\ub798 \ucc38\uc870, \ucd94\uc9d5 \uc8fc\uc758)<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3bdae84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bdae84\" 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-50 elementor-inner-column elementor-element elementor-element-a965577\" data-id=\"a965577\" 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-c831b77 elementor-widget elementor-widget-text-editor\" data-id=\"c831b77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-size: 12pt;\"><span style=\"font-size: 10pt;\">\uc0c1\uc18d \uc77c\ubc18 (\uc0dd\ud65c\ubc95\ub839\uc815\ubcf4)<\/span><\/span><ul><li><strong><span style=\"font-size: 10pt;\"><a href=\"https:\/\/www.easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=1&amp;cciNo=1&amp;cnpClsNo=1\" title=\"\uc0c1\uc18d\uac1c\uc694\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uac1c\uc694<\/a>\u00a0\/\u00a0<a href=\"https:\/\/www.easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=2&amp;cciNo=1&amp;cnpClsNo=1\" title=\"\uc0c1\uc18d\uc778\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uc778<\/a>\u00a0\/\u00a0<\/span><a href=\"https:\/\/www.easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=3&amp;cciNo=1&amp;cnpClsNo=1\" title=\"\uc0c1\uc18d\uc758 \ud6a8\uacfc\" target=\"_blank\" rel=\"noopener\" style=\"font-size: 10pt; background-color: #ffffff;\"><span style=\"font-size: 10pt;\">\uc0c1\uc18d\uc758 \ud6a8<\/span>\uacfc<\/a><\/strong><\/li><li><strong><span style=\"font-size: 10pt;\"><a href=\"https:\/\/www.easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=4&amp;cciNo=1&amp;cnpClsNo=1\" title=\"\uc0c1\uc18d\uc758 \uc2b9\uc778\u318d\ud3ec\uae30\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uc758 \uc2b9\uc778\u318d\ud3ec\uae30<\/a> \/\u00a0<\/span><span style=\"font-size: 10pt;\"><a href=\"https:\/\/www.easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=7&amp;cciNo=1&amp;cnpClsNo=1\" title=\"\uc0c1\uc18d\ub4f1\uae30\uc640 \uc138\uae08\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\ub4f1\uae30\uc640 \uc138\uae08<\/a>\u00a0<\/span><\/strong><\/li><\/ul><\/li><\/ul><p><span style=\"font-size: 10pt;\">\u00a0 \u00a0 \u00a0 &lt;&lt; \uad6c\uccb4\uc801\uc778 \uc138\uae08\uc740 \uc138\ubb34\uc804\ubb38\uac00\uc640 \uc0c1\ub2f4 &gt;&gt;<\/span><\/p>\t\t\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-daec629\" data-id=\"daec629\" 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-8135ab2 elementor-widget elementor-widget-text-editor\" data-id=\"8135ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-size: 10pt;\"><strong><a href=\"http:\/\/chois2080.mycafe24.com\/?p=162\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d \uc808\ucc28\uc548\ub0b4 <\/a>, <\/strong><span style=\"color: #339966;\">\u00a0<\/span><a href=\"https:\/\/chois2080.mycafe24.com\/?p=83\" target=\"_blank\" rel=\"noopener\"><strong>\ucde8\ub4dd\uc138 \uc77c\ubc18<\/strong><\/a>,\u00a0\u00a0<\/span><\/li><li><span style=\"font-size: 10pt;\"><a href=\"https:\/\/www.law.go.kr\/%EB%B2%95%EB%A0%B9\/%EC%A7%80%EB%B0%A9%EC%84%B8%EB%B2%95\" target=\"_blank\" rel=\"noopener\" style=\"background-color: #ffffff;\"><strong>\uc9c0\ubc29\uc138\ubc95<\/strong><\/a> (\ucde8\ub4dd\uc138)\u00a0 \u00a0<a href=\"https:\/\/www.nts.go.kr\/upload\/nts\/ebook\/20240416\/20240416\/index.html\" target=\"_blank\" rel=\"noopener\"><strong>\uc8fc\ud0dd\uacfc \uc138\uae08<\/strong><\/a>\u00a0(\uad6d\uc138\uccad)<\/span><\/li><li><span style=\"font-size: 10pt;\"><strong>\uc0c1\uc18d\uc99d\uc5ec \uc138\uae08\uc0c1\uc2dd <a href=\"https:\/\/drive.google.com\/file\/d\/11u-w_dNd-J3QTSKKyzDQlae2WmnhWHVh\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">1<\/a>, <a href=\"https:\/\/drive.google.com\/file\/d\/11vSiO1JjuXzlU631jXI7dsUp-gGPfKLX\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">2 <\/a><\/strong>(\uad6d\uc138\uccad)\u00a0<\/span><\/li><li><span style=\"font-size: 10pt;\"><strong><a href=\"https:\/\/www.nts.go.kr\/nts\/cm\/cntnts\/cntntsView.do?mi=2324&amp;cntntsId=7718\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uc138 \uc99d\uc5ec\uc138 \uc2e0\uace0\uc548\ub0b4<\/a> <\/strong>(\uad6d\uc138\uccad)\u00a0\u00a0<\/span><\/li><li><span style=\"font-size: 10pt;\"><strong><a href=\"https:\/\/chois2080.mycafe24.com\/?p=6708\" target=\"_blank\" rel=\"noopener\">\uc138\ubc95 \uac1c\uc815<\/a>\u00a0:<span style=\"color: #ff0000;\">\ucde8\ub4dd\uc138 \uc644\ud654\/\ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\uc720\uc608 \ub4f1\u00a0<\/span><\/strong><\/span><\/li><\/ul>\t\t\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 class=\"elementor-element elementor-element-b949ebe elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b949ebe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cpath d=&#039;M0,21c3.3,0,8.3-0.9,15.7-7.1c6.6-5.4,4.4-9.3,2.4-10.3c-3.4-1.8-7.7,1.3-7.3,8.8C11.2,20,17.1,21,24,21&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee78ab6 elementor-widget elementor-widget-spacer\" data-id=\"ee78ab6\" 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<div class=\"elementor-element elementor-element-efa9982 elementor-widget elementor-widget-toggle\" data-id=\"efa9982\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2511\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">2023.01.01. \uc2dc\ud589 \uc9c0\ubc29\uc138\ubc95 (\uc2dc\uac00\uc778\uc815\uc561 \ub4f1)<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2511\"><p>\ubb34\uc0c1\ucde8\ub4dd<span style=\"font-size: 12pt;\">(\uc0c1\uc18d, \uc99d\uc5ec)<\/span> \ucde8\ub4dd\uc138 \uacfc\uc138\ud45c\uc900 \uac1c\uc815\uc0ac\ud56d<\/p><ul><li><span style=\"font-size: 12pt;\">\u00a0\uadfc\uac70 : \uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7582, \uc9c0\ubc29\uc138\ubc95<a href=\"https:\/\/law.go.kr\/%EB%B2%95%EB%A0%B9\/%EC%A7%80%EB%B0%A9%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9\/%EC%A0%9C14%EC%A1%B0#:~:text=%EC%A0%9C14%EC%A1%B0%20%28%EC%8B%9C%EA%B0%80%EC%9D%B8%EC%A0%95%EC%95%A1%EC%9D%98%20%EC%82%B0%EC%A0%95%20%EB%B0%8F%20%ED%8F%89%EA%B0%80%EA%B8%B0%EA%B0%84%EC%9D%98%20%ED%8C%90%EB%8B%A8%20%EB%93%B1%29%20%E2%91%A0,%EB%A7%A4%EB%A7%A4%2C%20%EA%B0%90%EC%A0%95%2C%20%EA%B2%BD%EB%A7%A4%20%28%E3%80%8C%EB%AF%BC%EC%82%AC%EC%A7%91%ED%96%89%EB%B2%95%E3%80%8D%20%EC%97%90%20%EB%94%B0%EB%A5%B8%20%EA%B2%BD%EB%A7%A4%EB%A5%BC%20%EB%A7%90%ED%95%9C%EB%8B%A4.\" target=\"_blank\" rel=\"noopener\">\uc2dc\ud589\ub839 \uc81c14\uc870(\uc2dc\uac00\uc778\uc815\uc561\uc758 \uc0b0\uc815 \ubc0f \ud3c9\uac00\uae30\uac04\uc758 \ud310\ub2e8 \ub4f1)<\/a>\u00a0\u00a0<\/span><\/li><li>\u00a0\uacfc\uc138\ud45c\uc900<ul><li><span style=\"font-size: 12pt;\">\uc6d0\uce59 : <span style=\"color: #ff00ff;\"><strong>\uc2dc\uac00\uc778\uc815\uc561<\/strong><\/span> (\ucde8\ub4dd\ub2f9\uc2dc \uac00\uc561 = <span style=\"color: #ff00ff;\">\ub9e4\ub9e4\uc0ac\ub840, \uac10\uc815, \uacbd\ub9e4 \uacf5\ub9e4<\/span>\uc0ac\ub840 \ub4f1)<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc608\uc678: <\/span><ul><li><span style=\"font-size: 12pt; color: #ff00ff;\"><strong>\uc0c1\uc18d = \uc2dc\uac00\ud45c\uc900\uc561<\/strong><\/span><\/li><li><span style=\"font-size: 12pt;\"><strong>\uc2dc\uac00\ud45c\uc900\uc561\uc774 1\uc5b5 \uc774\ud558<\/strong>\uc778 \ubd80\ub3d9\uc0b0 = \uc2dc\uac00\uc778\uc815\uc561\uacfc \uc2dc\uac00\ud45c\uc900\uc561 \uc911 \ub0a9\uc138\uc790 \uc9c0\uc815<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc2dc\uac00\uc778\uc815\uc561\uc744 <strong>\uc0b0\uc815\ud558\uae30 \uc5b4\ub824\uc6b4 \uacbd\uc6b0 = \uc2dc\uac00\ud45c\uc900\uc561<\/strong><\/span><\/li><li><span style=\"font-size: 12pt;\"><strong>\ubd80\ub2f4\ubd80\uc99d\uc5ec<\/strong> = \ucc44\ubb34 \uc678(\ubb34\uc0c1\ucde8\ub4dd) + \ucc44\ubb34\uc561(\ubd80\ub2f4\ubd84, \uc720\uc0c1\ucde8\ub4dd)<\/span><\/li><\/ul><\/li><\/ul><\/li><li>\ub2f9\ud574 \ubd80\ub3d9\uc0b0\uc758 \uc2dc\uac00\uc778\uc815\uc561 \ud3c9\uac00 \uc801\uc6a9<ul><li><span style=\"font-size: 12pt;\">\ud3c9\uac00\uae30\uac04 : <strong>\ucde8\ub4dd\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ucde8\ub4dd\uc77c \ud6c4 3\uac1c\uc6d4 \uc774\ub0b4<\/strong><\/span><\/li><li><span style=\"font-size: 12pt;\">\uc2dc\uac00\uc778\uc815\uc561\u00a0 : \ub9e4\ub9e4, \uac10\uc815, \uacbd\ub9e4 \uacf5\ub9e4\ud55c \uc0ac\uc2e4\uc774 \uc788\ub294 \uacbd\uc6b0 (\ub9e4\ub9e4 \ub4f1) \uc544\ub798\uc5d0 \ub530\ub978 \uac00\uc561<\/span><ul><li><span style=\"font-size: 12pt;\">\ub9e4\ub9e4 : \uadf8 \uac70\ub798\uac00\uc561<\/span><\/li><li><span style=\"font-size: 12pt;\">\uac10\uc815\ud3c9\uac00\uc561 : \ub458 \uc774\uc0c1\uc758\u00a0 \uac10\uc815\uae30\uad00\uc774 \ud3c9\uac00\ud55c \uac10\uc815\uac00\uc561 \ud3c9\uade0(<strong>\uc2dc\uac00\ud45c\uc900\uc561 10\uc5b5 \uc774\ud558\uc774\uba74 \ud558\ub098\uc758 \uac10\uc815<\/strong>\uae30\uad00)<\/span> <span style=\"font-size: 10pt;\">\ub2e8, \uac10\uc815\uac00\uc561\uc774 \uc2dc\uac00\ud45c\uc900\uc561\uacfc \ub3d9\uc77c\uc720\uc0ac\uc0ac\ub840\uc758 \uc2dc\uac00\uc778\uc815\uc561 90% \uac00\uc561 \uc911 \uc801\uc740 \uae08\uc561(\uae30\uc900\uae08\uc561)\uc5d0 \ubbf8\ub2ec\ud558\ub294 \uacbd\uc6b0 \ub610\ub294 \uae30\uc900\uae08\uc561 \uc774\uc0c1\uc774\ub354\ub77c\ub3c4 \uc9c0\ubc29\uc138\uc2ec\uc758\uc704\uc758 \ubd80\uc801\uc815\ud3c9\uac00\uc561 \uc778\uc815 \uc2dc\ub294 \ub2e8\uccb4\uc7a5\uc774 \ub2e4\ub978 \uac10\uc815\uae30\uad00\uc5d0 \uac10\uc815\uc758\ub8b0.<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\ud3c9\uac00\uae30\uc900\uc77c : \ub9e4\ub9e4\uacc4\uc57d\uc77c, \ud3c9\uac00\uae30\uac04 \ub0b4 \uac00\uaca9\uc0b0\uc815\uae30\uc900\uc77c\uacfc \uac10\uc815\ud3c9\uac00\uc11c \uc791\uc131\uc77c, \uacbd\ub9e4\/\uacf5\ub9e4\uac00\uc561 \uacb0\uc815\ub41c \ub0a0.<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc801\uc6a9\uc21c\uc11c : \uc2dc\uac00\uc778\uc815\uc561\uc774 2\uc774\uc0c1\uc778 \uacbd\uc6b0 \ucde8\ub4dd\uc77c \uc804\ud6c4\ub85c \uac00\uc7a5 \uac00\uac00\uc6b4 \ub0a0\uc758 \uac00\uc561, \uadf8 \uac00\uc561\uc774 2\uc774\uc0c1\uc778 \uacbd\uc6b0 \ud3c9\uade0\uc561<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\"><span style=\"color: #ff00ff; font-size: 14pt;\"><strong>\uc2dc\uac00\uc778\uc815\uc561\uc73c\ub85c \uc778\uc815\ub41c \uac00\uc561\uc774 \uc5c6\ub294 \uacbd\uc6b0<\/strong><\/span> (<strong>\uc9c0\ubc29\uc138\ubc95\uc2dc\ud589\ub839 \uc81c14\uc870 5\ud56d<\/strong>)<\/span><ul><li><span style=\"font-size: 12pt;\">\u2464 \uc81c1\ud56d\ubd80\ud130 \uc81c4\ud56d\uae4c\uc9c0\uc758 \uaddc\uc815\uc5d0 \ub530\ub77c \uc2dc\uac00\uc778\uc815\uc561\uc73c\ub85c \uc778\uc815\ub41c \uac00\uc561\uc774 \uc5c6\ub294 \uacbd\uc6b0\uc5d0\ub294 \ucde8\ub4dd\ud55c \ubd80\ub3d9\uc0b0\ub4f1\uc758 <strong>\uba74\uc801, \uc704\uce58, \uc885\ub958 \ubc0f \uc6a9\ub3c4<\/strong>\uc640 \ubc95 \uc81c4\uc870\uc5d0 \ub530\ub978 <strong>\uc2dc\uac00\ud45c\uc900\uc561\uc774 \ub3d9\uc77c\ud558\uac70\ub098 \uc720\uc0ac\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \ub2e4\ub978 \ubd80\ub3d9\uc0b0\ub4f1\uc758 \uc81c1\ud56d \uac01 \ud638\uc5d0 \ub530\ub978 \uac00\uc561<\/strong>(<span style=\"color: #0000ff;\"><strong>\ucde8\ub4dd\uc77c \uc804 1\ub144\ubd80\ud130 \ubc95 \uc81c20\uc870\uc81c1\ud56d\uc5d0 \ub530\ub978 \uc2e0\uace0\u318d\ub0a9\ubd80\uae30\ud55c\uc758 \ub9cc\ub8cc\uc77c\uae4c\uc9c0\uc758 \uac00\uc561\uc73c\ub85c \ud55c\uc815<\/strong><\/span>\ud55c\ub2e4)\uc744 \ud574\ub2f9 \ubd80\ub3d9\uc0b0\ub4f1\uc758 \uc2dc\uac00\uc778\uc815\uc561\uc73c\ub85c \ubcf8\ub2e4. &lt;\uc2e0\uc124 2023. 3. 14., 2023. 12. 29.&gt;\u00a0 <\/span><\/li><li><span style=\"font-size: 12pt;\">\u2465 \uc81c5\ud56d\uc5d0 \ub530\ub978 \ub3d9\uc77c\ud558\uac70\ub098 \uc720\uc0ac\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \ub2e4\ub978 \ubd80\ub3d9\uc0b0\ub4f1\uc5d0 \ub300\ud55c \ud310\ub2e8\uae30\uc900\uc740 \ud589\uc815\uc548\uc804\ubd80\ub839\uc73c\ub85c \uc815\ud55c\ub2e4. &lt;\uc2e0\uc124 2023. 3. 14.&gt;<\/span><\/li><\/ul><\/li><li>\uc720\uc0ac\uc0ac\ub840 \uc2dc\uac00\uc778\uc815\uc561\uc758 \uac04\uc8fc <span style=\"font-size: 12pt;\">(\uc99d\uc5ec\uc138 \uad6c\uc870\uc640 \uc720\uc0ac)<\/span><ul><li><span style=\"font-size: 12pt;\">\ud3c9\uac00\uae30\uac04 : \ucde8\ub4dd\uc77c \uc804 <strong>6\uac1c\uc6d4\ubd80\ud130<\/strong> \ud3c9\uac00\uae30\uac04 \ub0b4\uc758 \ucde8\ub4dd\uc138 <strong>\uc2e0\uace0\uc77c\uae4c\uc9c0<\/strong><\/span><\/li><li><span style=\"font-size: 12pt;\">\uc2dc\uac00\uc778\uc815\uc561 : \ub3d9\uc77c \uc720\uc0ac\ud55c \ubd80\ub3d9\uc0b0\uc758 \uc2dc\uac00\uc778\uc815\uc561\uc744 \ub2f9\ud574 \ubd80\ub3d9\uc0b0\uc758 \uc2dc\uac00\uc778\uc815\uc561\uc73c\ub85c \uac04\uc8fc<\/span><\/li><li><span style=\"font-size: 12pt;\">\ub3d9\uc77c \uc720\uc0ac \ubd80\ub3d9\uc0b0 : <span style=\"color: #ff00ff;\"><strong>\uacf5\ub3d9\uc8fc\ud0dd = \uac19\uc740 \ub2e8\uc9c0, \uc804\uc6a9\uba74\uc801\uacfc \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc774 5%\uc774\ub0b4\u00a0<\/strong><\/span><\/span><\/li><\/ul><\/li><li>\uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840 \uc870\ud68c : \ud648\ud0dd\uc2a4<ul><li><span style=\"font-size: 12pt;\">\ud648\ud0dd\uc2a4 : \uc138\uae08\uc2e0\uc18c\ub0a9\ubd80 &gt; \uc0c1\uc18d\uc99d\uc5ec\uc7ac\uc0b0\ud3c9\uac00\ud558\uae30 &gt; \ud3c9\uac00\uc815\ubcf4\uc870\ud68c &gt; \uc7ac\uc0b0\uc885\ub958 \uc120\ud0dd \ud6c4 \uc9c4\ud589 &gt; \ucd9c\ub825<\/span><\/li><li><span style=\"font-size: 12pt;\">\uad6d\ud1a0\ubd80 \uc2e4\uac70\ub798\uac00 \uc870\ud68c\u00a0<\/span><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2512\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\uc0c1\uc18d\uc138\/\uc99d\uc5ec\uc138 \uc7ac\uc0b0\ud3c9\uac00\ud558\uae30<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2512\"><ul><li><span style=\"font-size: 14pt;\">\uad6d\uc138\uccad \ub204\ub9ac\uc9d1<\/span><ul><li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/www.nts.go.kr\/nts\/cm\/cntnts\/cntntsView.do?mi=2330&amp;cntntsId=7723\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uc7ac\uc0b0 \ud3c9\uac00\ud558\uae30<\/a>,\u00a0\u00a0<a href=\"https:\/\/www.nts.go.kr\/nts\/cm\/cntnts\/cntntsView.do?mi=2344&amp;cntntsId=7731\" target=\"_blank\" rel=\"noopener\">\uc99d\uc5ec\uc7ac\uc0b0 \ud3c9\uac00\ud558\uae30<\/a>\u00a0<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 14pt;\">\ud648\ud0dd\uc2a4 : \uc0c1\uc18d\u00b7\uc99d\uc5ec\uc7ac\uc0b0 \uc2a4\uc2a4\ub85c \ud3c9\uac00\ud558\uae30<\/span><ul><li><span style=\"font-size: 12pt;\">\ud3c9\uac00\uae30\uac04 \ub0b4 \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc744 \uc870\ud68c\u00a0<\/span><\/li><li><span style=\"font-size: 12pt;\">\uba54\ub274 : \uc778\uc99d\uc11c\ub85c \ub85c\uadf8\uc778 &gt; \uc138\uae08\uc2e0\uace0 &gt; \uc2e0\uace0\ub3c4\uc6c0 \uc790\ub8cc \uc870\ud68c &gt; \uc0c1\uc18d\u00b7\uc99d\uc5ec\uc7ac\uc0b0 \ud3c9\uac00\ud558\uae30<\/span><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2513\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\uae30\ud0c0 \uc8fc\uc758<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2513\"><ul>\n<li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc7ac\uc0b0\uc758 \ud611\uc758\ubd84\ud560\uacfc \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c?<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\ubd80\ub3d9\uc0b0\uc740 \uc790\ub140\ub85c, \uae08\uc735\uc7ac\uc0b0\uc740 \ubc30\uc6b0\uc790\ub85c \uc0c1\uc18d\uc7ac\uc0b0\uc744 \ud611\uc758\ubd84\ud560\ud558\uace0 \ubc30\uc6b0\uc790\uac00 \uc0c1\uc18d\uc138\ub97c \uc644\ub0a9\ud558\uba74? \uc0c1\uc18d\uc138\uc758 \uc790\ub140 \ubd84\uc5d0 \ub300\ud55c \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\uae30\uc5d0 \uc774\uc6a9\ud560 \uc758\ubbf8\uac00 \uc788\ub294\ub370&#8230;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\ubc95\uc815\uc0c1\uc18d\ub4f1\uae30\ub97c \ud574\ub3c4 \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c(5~30\uc5b5) \uac00\ub2a5? \ub2f9\uc5f0 \uacf5\uc81c\ub85c \uc544\ub294\ub370, \uc2e4\ubb34\ub294?<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\ubc30\uc6b0\uc790\uacf5\uc81c\uc694\uac74 : \uc0c1\uc18d\uc7ac\uc0b0 \ubd84\ud560\uae30\ud55c\uae4c\uc9c0&nbsp;\u2460 \ud611\uc758\ubd84\ud560, \u2461 \uadf8\uc5d0 \ub530\ub978 \ub4f1\uae30, \u2462 \ubd84\ud560\uc2e0\uace0<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\uc870\uc138\uc2ec\ud310\uc6d0(<a href=\"https:\/\/casenote.kr\/%EC%A1%B0%EC%84%B8%EC%8B%AC%ED%8C%90%EC%9B%90\/%EC%A1%B0%EC%8B%AC2022%EC%9D%B80088\" target=\"_blank\" rel=\"noopener\">2022\uc7780088<\/a> \ub4f1) :&nbsp;<\/span><span style=\"font-size: 12pt;\">\u2018\uc0c1\uc18d&#8217;\uc744 \uc6d0\uc778\uc73c\ub85c \ud55c \ub2e8\uc21c\uc0c1\uc18d\ub4f1\uae30\uac00 \ub9c8\uccd0\uc84c\ub2e4\uace0 \ud558\uc5ec \uacf5\ub3d9\uc0c1\uc18d\uc778\ub4e4 \uc0ac\uc774\uc5d0 \uc0c1\uc18d\uc7ac\uc0b0\ubd84\ud560\ud611\uc758\ub97c \ud558\uace0 \uadf8\uc5d0 \ub530\ub978 \ub4f1\uae30\ub97c \ud558\uc600\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6b4 \uc810 \ub4f1\uc5d0 \ube44\ucd94\uc5b4 \uc0c1\uc18d\uc138 \ubd80\uacfc\ucc98\ubd84\uc740 \ub2ec\ub9ac \uc798\ubabb\uc774 \uc5c6\ub294 \uac83\uc73c\ub85c \ud310\ub2e8\ub428<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc7ac\uc0b0<strong>\ubd84\ud560\ud611\uc758 \uc5c6\uc774 <\/strong>\ub2e8\uc21c\ud788 <strong>\ubc95\uc815\uc0c1\uc18d\uc9c0\ubd84\uc5d0 \ub530\ub77c \uc0c1\uc18d\ub4f1\uae30<\/strong>\ub97c \ud55c \uacbd\uc6b0\uc5d0\ub294 \uc0c1\uc99d\ubc95 \uc81c19\uc870 \uc81c1\ud56d(5~30\uc5b5)\uc758 \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c\uc758 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc544\ub2c8\ud55c \uac83\uc73c\ub85c \ubcf4\uc774\ubbc0\ub85c \uc7c1\uc810\ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c\ub97c \ubd80\uc778\ud558\uace0, \uc0c1\uc99d\uc138\ubc95 \uc81c19\uc870 \uc81c4\ud56d\uc758 \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c \ucd5c\uc18c\uae08\uc561 5\uc5b5\uc6d0\uc744 \uc778\uc815\ud558\uc5ec \uc0c1\uc18d\uc138\ub97c \uacb0\uc815\u2027\uace0\uc9c0\ud55c \ucc98\ubd84\uc740 \uc798\ubabb\uc774 \uc5c6\uc74c(<a href=\"https:\/\/casenote.kr\/%EC%A1%B0%EC%84%B8%EC%8B%AC%ED%8C%90%EC%9B%90\/%EC%A1%B0%EC%8B%AC2023%EC%84%9C9058\" target=\"_blank\" rel=\"noopener\">2023\uc11c9058<\/a>) : <b>\ubc30\uc6b0\uc790 \ubc95\uc815\uc9c0\ubd84 &amp; \ucd5c\ub300 30\uc5b5 \uacf5\uc81c \ubc1b\uc73c\ub824\uba74 \ud611\uc758\uc0c1\uc18d\ub4f1\uae30 \u5fc5<\/b><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">\ud611\uc758\ubd84\ud560 \uc2dc (\uc0c1\uc18d \ud6c4 \ub9e4\ub3c4 \ub4f1) \ud3b8\uc758\ub9cc\uc744 \uc0dd\uac01\ud558\ub2e4\uac00 \uac04\uacfc\ud560 \uc218 \uc788\ub294 \uc0ac\ud56d: \uc0c1\uc18d\uc778 1\uc778\uc774 \ub2e8\ub3c5\uc0c1\uc18d\ud558\uace0,&nbsp;&nbsp;<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-size: 12pt;\">\uc9c0\ubd84\uc744 \ud3ec\uae30\ud558\ub294 \uc0c1\uc18d\uc778\uc5d0\uac8c \uae08\uc804 \uc9c0\uae09?&nbsp; \uc720\uc0c1\uac70\ub798\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138 \uac00\ub2a5\uc131..<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\ub2e8\uae30\ub0b4 \uc0c1\uc18d\ubd80\ub3d9\uc0b0\uc744 \ud314\uc544 \ub300\uae08\uc744 \ub098\ub220\uc8fc\uba74? \ubc1b\uc740 \uc0c1\uc18d\uc778\uc5d0\uac8c \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub420 \uc218\ub3c4..<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8381ec6 elementor-widget elementor-widget-spacer\" data-id=\"8381ec6\" 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<div class=\"elementor-element elementor-element-57085c6 elementor-widget elementor-widget-heading\" data-id=\"57085c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \ubd80\ub3d9\uc0b0 \uc0c1\uc18d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9442707 elementor-widget elementor-widget-accordion\" data-id=\"9442707\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1551\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1551\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc0c1\uc18d\uc5d0 \uc758\ud55c \ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1551\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1551\"><ul><li><strong><span style=\"font-size: 12pt;\">(<span style=\"color: #0000ff;\">\uc9c0\ubc29\uc138\ubc95 10\uc870 \uc774\ud558, \uac1c\uc815 2023\uc2dc\ud589<\/span>) <\/span><\/strong><span style=\"font-size: 12pt;\"><strong>\ubb34\uc0c1\ucde8\ub4dd\uc5d0 \ub300\ud55c \uacfc\uc138\ud45c\uc900 \ub4f1<\/strong> \uc870\ubb38(<a href=\"https:\/\/casenote.kr\/%EB%B2%95%EB%A0%B9\/%EC%A7%80%EB%B0%A9%EC%84%B8%EB%B2%95\/%EC%A0%9C10%EC%A1%B0%EC%9D%982\" target=\"_blank\" rel=\"noopener\"><strong>\uc81c10\uc870\uc7582<\/strong><\/a>) \ucc38\uc870&#8230;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000; font-size: 14pt;\">\ucde8\ub4dd\uc138 \uacfc\uc138\ud45c\uc900 : <strong>\uc0c1\uc18d<\/strong>\uc740 <strong>\uc2dc\uac00\ud45c\uc900\uc561<\/strong>(=\uacf5\uc2dc\uac00\uaca9), <strong>\uc99d\uc5ec<\/strong>\ub294 <strong>\uc2dc\uac00\uc778\uc815\uc561<\/strong>\uc73c\ub85c \uc2e0\uace0<\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\">(\uad6d\uc138 \ube44\uad50) <strong>\uc0c1\uc18d\uc138\/\uc99d\uc5ec\uc138<\/strong>\ub294 <strong>\uc2dc\uac00<\/strong>\uc2e0\uace0 \uc6d0\uce59. \uc2dc\uac00 \ud310\ub2e8\uae30\uc900\uc740\u00a0<\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\">1\uc21c\uc704 : <strong>\uc0c1\uc18d\ubc1b\uc740 \uc8fc\ud0dd<\/strong>\uc774 <strong>\uc0ac\ub9dd\uc77c \uc804 2\ub144 ~ \uc0ac\ub9dd\uc77c \ud6c4 15\uac1c\uc6d4<\/strong> \uc0ac\uc774<\/span><strong><span style=\"font-size: 12pt;\"> \ub9e4\ub9e4\u00b7\uacbd\ub9e4\u00b7<\/span><\/strong><span style=\"color: #000000; font-size: 12pt;\"><strong> \uac10\uc815 \ub4f1<\/strong>\uc774 \uc788\uc5c8\ub2e4\uba74 \uadf8 \uac00\uaca9<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">2\uc21c\uc704 : \uc0c1\uc18d\uc8fc\ud0dd\uacfc <strong>\uc720\uc0ac\ud55c \uc8fc\ud0dd<\/strong>\uc774 \uac70\ub798\ub41c \uac00\uaca9 (\ud655\uc778 : \ud648\ud0dd\uc2a4 &gt; \uc870\ud68c &gt; \uc0c1\uc18d\uc7ac\uc0b0 \ud3c9\uac00\ud558\uae30) <\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">3\uc21c\uc704 : <strong>\uacf5\uc2dc\uac00\uaca9<\/strong> (\uc720\uc0ac\ub9e4\ub9e4\ub3c4 \uc5c6\ub294 \uacbd\uc6b0 \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9, \uac1c\ubcc4\uc8fc\ud0dd\uac00\uaca9)<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\uc2dc\uac00\uc778 \uc720\uc0ac\ub9e4\ub9e4\uac00\uaca9\uc774 \uc788\uc73c\uba74 \uacf5\uc2dc\uac00\uaca9 \uc544\ub2cc \uc720\uc0ac\ub9e4\ub9e4\uac00\uaca9\uc73c\ub85c \uc2e0\uace0\ud574\uc57c.<span style=\"font-size: 10pt;\">(\uc544\ub798 \uad6d\uc138\uccad \uc9c8\uc758\ud68c\uc2e0)<\/span><\/span><\/li><li><span style=\"font-size: 12pt;\">(\uc8fc\uc758) \uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561\uc774 \ud06c\uc9c0 \uc54a\uc544 \uacfc\uc138\ub300\uc0c1\uc774 \uc544\ub2c8\uba74, \uc0c1\uc18d\uc138 \uc2e0\uace0\ub97c \uc0dd\ub7b5\ud558\ub294\ub370, \ud5a5\ud6c4 \ucc98\ubd84 \uc2dc \uc0c1\uc18d\uc7ac\uc0b0\uc758 \ucde8\ub4dd\uac00\uaca9\uc774 \uc704 \uc21c\uc11c\ub300\ub85c \uc815\ud574\uc9c0\ub294 \uc810 \uc54c\uc544\uc57c. \uc989, \uc591\ub3c4\uc18c\ub4dd\uc138 \uacfc\uc138 \uc2dc \uc591\ub3c4\ucc28\uc775\uc744 \uc904\uc774\ub824\uba74 \uacf5\uc2dc\uac00\uaca9\ubcf4\ub2e4 \ub192\uc740 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\/\uac10\uc815\uac00\uc561<span style=\"font-size: 10pt;\">(\uc18c\uae09\uac10\uc815 \ubd88\uac00, \ud3c9\uac00\uae30\uac04 \ub0b4 \uac10\uc815) \uc73c\ub85c<\/span> \uc0c1\uc18d\uc138 \uc2e0\uace0\ub97c \ud574 \ub458 \ud544\uc694.<\/span><\/li><li><span style=\"color: #000000;\"><span style=\"color: #0000ff;\">\uacf5\ub3d9\uc8fc\ud0dd \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561<\/span> : <strong>\u2460 <span style=\"color: #0000ff;\">\ub3d9\uc77c \ub2e8\uc9c0<\/span> \u2461 <span style=\"color: #0000ff;\">\uc804\uc6a9\uba74\uc801 \u00b15%\uc774\ub0b4<\/span> \u2462 <span style=\"color: #0000ff;\">\uacf5\uc2dc\uac00\uaca9 \u00b15%\uc774\ub0b4<\/span><\/strong>. \uc99d\uc5ec\ub294\u00a0<strong>\uc99d\uc5ec\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud6c4 3\uac1c\uc6d4\uae4c\uc9c0<\/strong> \ub9e4\ub9e4\uac00\uc561<\/span><\/li><li><span style=\"color: #000000; font-size: 10pt;\">\uc0c1\uc18d\uc138\/\uc99d\uc5ec\uc138 \uc2e0\uace0\ub97c \uc704\ud55c \uc7ac\uc0b0\uac00\uc561 \ud3c9\uac00\ub294 <a href=\"https:\/\/www.law.go.kr\/%EB%B2%95%EB%A0%B9\/%EC%83%81%EC%86%8D%EC%84%B8%EB%B2%95\" target=\"_blank\" rel=\"noopener\">\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95<\/a>\u00a060\uc870 \uc774\ud558 \ubc0f &amp; \uc544\ub798 \uad6d\uc138\uccad \uc9c8\uc758\ud68c\uc2e0.<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d \uc99d\uc5ec <a href=\"https:\/\/www.youtube.com\/watch?v=sWmNGR2yjOo\" target=\"_blank\" rel=\"noopener\">\uc7ac\uc0b0\ud3c9\uac00 \ub3d9\uc601\uc0c1<\/a> \uc548\ub0b4<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">(\uae30\ud0c0) \uc8fc\ud0dd\uc0c1\uc18d\uacfc \uc885\ud569\ubd80\ub3d9\uc0b0\uc138(\uc885\ubd80\uc138)<\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\">\u00a0\uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc0c1\uc18d \ud6c4 5\ub144\uac04 \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678\ud558\uba70, \ub610 \uc9c0\ubc29 \uc800\uac00\uc8fc\ud0dd(\uacf5\uc2dc\uac00\uaca9 3\uc5b5 \uc774\ud558+ \uc218\ub3c4\uad8c \uad11\uc5ed\uc2dc \ud2b9\ubcc4\uc790\uc2dc\uce58 \ubc16)\uc774\uba74 \uae30\uac04 \uc81c\ud55c\uc5c6\uc774 \uc8fc\ud0dd \uc218 \uc81c\uc678. (\ud2b9\ubcc4\uc790\uce58\uc2dc\ub098 \uad11\uc5ed\uc2dc \uc18c\uc7ac \uc77c\ubd80 \uc74d\u00b7\uba74\uc740 \uc608\uc678\uc801\uc73c\ub85c \uc9c0\ubc29 \uc800\uac00\uc8fc\ud0dd \ud574\ub2f9. \uc885\ubd80\uc138\ubc95\uc2dc\ud589\ub839 4\uc870\uc7582)<\/span><\/li><li><span style=\"font-size: 12pt;\">\uacf5\ub3d9\uc0c1\uc18d\uc778\uc758 \uc0c1\uc18d\uc9c0\ubd84\uc774 40%\uc774\ud558 or \uc0c1\uc18d\uac00\uc561\uc774 6\uc5b5(\ube44\uc218\ub3c4\uad8c 3\uc5b5) \uc774\ud558\uc774\uba74 \uc8fc\ud0dd \uc218 \uc81c\uc678. 40%\uc640 6\uc5b5 \ucd08\uacfc \uc2dc \ud3ec\ud568.<\/span><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li><span style=\"color: #000000;\">\ucde8\ub4dd\uc138\uc728<\/span><ul><li><span style=\"color: #000000;\">\ucde8\ub4dd\uc138 2.8% + \uc9c0\ubc29\uad50\uc721\uc138 0.16% + \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 0.2%<\/span><\/li><li><span style=\"color: #000000;\">\ubb34\uc8fc\ud0dd \uac00\uad6c\uac00 \uc8fc\ud0dd\uc744 \uc0c1\uc18d\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ucde8\ub4dd\uc138 0.8%\u00a0\u00a0<\/span><ul><li><a href=\"http:\/\/chois2080.mycafe24.com\/?p=159\" target=\"_blank\" rel=\"noopener\"><strong>1\uac00\uad6c1\uc8fc\ud0dd \ucde8\ub4dd\uc138 \uac10\uba74 &gt;&gt; <\/strong><\/a>\ucc38\uc870<\/li><\/ul><\/li><li><span style=\"color: #000000;\">\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 \uc804\uc6a9\uba74\uc801 85\uc81c\uacf1\ubbf8\ud130 \ucd08\uacfc\uc2dc \uc801\uc6a9<\/span><\/li><\/ul><\/li><\/ul><ul><li><span style=\"color: #000000; font-size: 12pt;\">\ucc38\uace0\u00a0 : <span style=\"font-size: 14pt;\"><strong>\uc8fc\ud0dd\uc0c1\uc18d \uc774\ud6c4 \ub2e4\ub978 \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud560 \ub54c \ucde8\ub4dd\uc138\uc728?<\/strong><\/span><\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uc8fc\ud0dd \uc218\uc5d0 \ud3ec\ud568\ud558\uc5ec \uc138\uc728 \ud310\ub2e8. \ub2e8, \uc608\uc678\ub294<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\"><strong>\uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 5\ub144 \ubbf8\uacbd\uacfc\ud55c \uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc8fc\ud0dd\uc218 \uc81c\uc678<\/strong>(\uc9c0\ubc29\uc138\ubc95 28\uc870\uc7584 \uc81c5\ud56d 3\ud638)\u00a0<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\uacf5\ub3d9\uc0c1\uc18d\ud55c \uc8fc\ud0dd\uc740 \ucd5c\ub300\uc9c0\ubd84 \ub4f1\uc5d0 \ub530\ub77c \uacb0\uc815\ub41c \uc0c1\uc18d\uc778\uc758 \uc18c\uc720\ub85c \uac04\uc8fc.<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc774\uc678\uc5d0\ub3c4 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc758 \uc18c\uc218\uc9c0\ubd84\uc790\ub294 \uc885\ubd80\uc138\uc758 \uacbd\uc6b0 \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678.<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uae30\ud0c0 \uc8fc\uc758<\/span><ul><li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc7ac\uc0b0 \ud611\uc758\ubd84\ud560\ub85c\u00a0<\/span><span style=\"font-size: 12pt;\">\ud2b9\uc815\uc0c1\uc18d\uc778\uc774 \ubd80\ub3d9\uc0b0\uc744 \ub2e8\ub3c5\uc0c1\uc18d\ubc1b\uc544 \ub9e4\ub3c4 \ud6c4 \ub2e4\ub978 \uc0c1\uc18d\uc778\uc5d0\uac8c \ub300\uae08\ubd84\ud560 :\u00a0 \ub9e4\uac01\ub300\uae08\uc744 \ubd84\ud560\ubc1b\uc740 \uc0c1\uc18d\uc778\uc5d0\uac8c \uc99d\uc5ec\uc138 \uacfc\uc138 \uc8fc\uc758<\/span><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1552\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1552\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc0c1\uc18d\uc138 \uc77c\ubc18<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1552\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1552\"><ul>\n<li><a href=\"https:\/\/easylaw.go.kr\/CSP\/CnpClsMain.laf?popMenu=ov&amp;csmSeq=255&amp;ccfNo=7&amp;cciNo=2&amp;cnpClsNo=1\" target=\"_blank\" rel=\"noopener\"><strong>\uc0c1\uc18d\uc138 \uc77c\ubc18 &gt;&gt;<\/strong><\/a> <span style=\"font-size: 10pt;\">(\uc0dd\ud65c\ubc95\ub839\uc815\ubcf4)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\uc0c1\ub2f4\uc744 \ud558\ub294\ub370, \ubc30\uc6b0\uc790\uac00 \uc544\ubb34\ub7f0 \uc0c1\uc18d\uc744 \uc548 \ubc1b\uc744 \ub54c\uc5d0\ub3c4 \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\ub0d0\uace0. \ub9c9\uc0c1 \ud6c5 \ub4e4\uc5b4\uc624\ub2c8 \uac38\uc6b0\ub6b1&#8230;<\/span><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c\ub294 \ubc30\uc6b0\uc790\uc758 \ubc95\uc815\uc0c1\uc18d\uc9c0\ubd84 \ud55c\ub3c4\ub0b4\uc5d0\uc11c \ucd5c\uc18c 5\uc5b5 ~ \ucd5c\ub300 30\uc5b5\uae4c\uc9c0 \uc778\uc815\ub41c\ub2e4. <\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\uc608) \uc544\ud30c\ud2b8 15\uc5b5 1\ucc44\ub9cc \uc0c1\uc18d(\ub2e4\ub978 \uc7ac\uc0b0 X), \uc0c1\uc18d\uc778\uc740 \ubc30\uc6b0\uc790\uc640 \uc790\ub1401. \ubc95\uc815\uc9c0\ubd84\uc740 3\/5, 2\/5<\/span><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\uc790\ub140\uac00 \uc0c1\uc18d : 10\uc5b5 \uacf5\uc81c(=\uae30\ubcf8\uacf5\uc81c 5\uc5b5 + \ubc30\uc6b0\uc790\uacf5\uc81c 6\uc5b5),&nbsp; \ubc30\uc6b0\uc790\uacf5\uc81c O&nbsp;<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\ubc30\uc6b0\uc790\uac00 \uc0c1\uc18d : 14\uc5b5 \uacf5\uc81c[=\uae30\ubcf8\uacf5\uc81c 5\uc5b5 + \ubc30\uc6b0\uc790\uacf5\uc81c 8\uc5b5{Min(15\uc5b5 X 60%, 15\uc5b5)}]&nbsp;<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div><span style=\"color: #000000;\">&lt; \uc0c1\uc18d\uc138 \uacc4\uc0b0\uad6c\uc870 &gt;<\/span><\/div>\n<p><span style=\"color: #000000;\"><strong>\uc0c1\uc18d\uc7ac\uc0b0<\/strong>&nbsp; :\ubcf8\ub798 \uc0c1\uc18d<span style=\"font-size: 12pt;\">(\uc0ac\ub9dd, \uc720\uc99d, \uc0ac\uc778\uc99d\uc5ec\ub85c \ucde8\ub4dd)<\/span>&nbsp;+&nbsp;<span style=\"background-color: #00ff00;\">\uac04\uc8fc \uc0c1\uc18d<\/span><span style=\"font-size: 12pt;\">(\uc0ac\ub9dd\ubcf4\ud5d8\uae08, \ud1f4\uc9c1\uae08, \uc2e0\ud0c1\uc7ac\uc0b0 \ub4f1)<\/span><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>+&nbsp;<span style=\"background-color: #00ff00;\">\uc0ac\uc804\uc99d\uc5ec\uc7ac\uc0b0<\/span><\/strong>&nbsp;: \uc0c1\uc18d\uc778\uc5d0\uac8c \uc0ac\ub9dd\uc804 10\ub144(\ube44\uc0c1\uc18d\uc778 5\ub144)\ub0b4 \uc99d\uc5ec\ud55c \uc7ac\uc0b0<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #000000;\">\uc0c1\uc18d\uac1c\uc2dc\uc77c \uc804\uc5d0 \ud2b9\ub840\ub85c \uc790\ub140\uc5d0\uac8c \uc900 \ucc3d\uc5c5\uc790\uae08, \uac00\uc5c5\uc2b9\uacc4\uc8fc\uc2dd \uc99d\uc5ec\uac00\uc561 \ud3ec\ud568<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #000000;\">\uc0ac\uc804\uc99d\uc5ec\ubc1b\uc740 \uc0c1\uc18d\uc778\uc774 \uc0c1\uc18d\ud3ec\uae30\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \uc99d\uc5ec\uac00\uc561\uc744 \uac00\uc0b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>+&nbsp;<span style=\"background-color: #00ff00;\">\ucd94\uc815\uc99d\uc5ec\uc7ac\uc0b0<\/span><\/strong>&nbsp;: \uc0ac\ub9dd\uc804 1\ub144(2\ub144)\ub0b4 2\uc5b5(5\uc5b5)\uc774\uc0c1 \ucc98\ubd84\ud55c \uc7ac\uc0b0(\ubd80\ub2f4\ucc44\ubb34)\ub85c \uc6a9\ub3c4\ubd88\uba85\ud55c \uc7ac\uc0b0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u2013&nbsp;<span style=\"background-color: #00ff00;\">\uacf5\uacfc\uae08\/\ucc44\ubb34\/\uc7a5\ub840\ube44\uc6a9<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc7a5\ub840\ube44\uc6a9 : \ucd5c\uc18c 500\ub9cc\uc6d0 ~ (\uc99d\ube59)1\ucc9c\ub9cc\uc6d0\uae4c\uc9c0 \uc778\uc815. \ubd09\uc548\uc2dc\uc124\/\uc790\uc5f0\uc7a5\uc9c0 \uc0ac\uc6a9\uc2dc 500\ub9cc\uc6d0 \ucd94\uac00 \uc778\uc815.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>=\uc0c1\uc18d\uc138\uacfc\uc138\uac00\uc561<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u2013&nbsp;<span style=\"background-color: #00ff00;\">\uc0c1\uc18d\uacf5\uc81c\uc561<\/span><\/strong>&nbsp;: \uc77c\uad04\uacf5\uc81c. \ubc30\uc6b0\uc790\uc0c1\uc18d\uacf5\uc81c, \uae08\uc735\uc7ac\uc0b0\uacf5\uc81c, \uac00\uc5c5\uc0c1\uc18d\uacf5\uc81c, \ub3d9\uac70\uc8fc\ud0dd\uacf5\uc81c \ub4f1<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #000000;\">\ubc30\uc6b0\uc790\uacf5\uc81c :\uc2e4\uc81c\uc0c1\uc18d\uc561(\ucd5c\ub30030\uc5b5) = (\uc0c1\uc18d\uc7ac\uc0b0\uac00\uc561 X \ubc95\uc815\uc9c0\ubd84) &#8211; 10\ub144\ub0b4 \uc0ac\uc804\uc99d\uc5ec\uc7ac\uc0b0\uacfc\ud45c<\/span>\n<ul>\n<li><span style=\"font-size: 12pt; color: #000000;\">\ub4f1\uae30 \ub4f1\uc774 \ud544\uc694\ud55c \uc7ac\uc0b0\uc740 \uc2e0\uace0\uae30\uac04\uc73c\ub85c\ubd80\ud130 6\uac1c\uc6d4\uae4c\uc9c0 \ubd84\ud560\ub4f1\uae30\ub97c \ud558\uc5ec\uc57c \ud55c\ub2e4.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #000000;\">\ubc30\uc6b0\uc790\uc758 \uc0c1\uc18d\uae08\uc561\uc774 \uc5c6\uac70\ub098 5\uc5b5 \ubbf8\ub9cc\uc778 \uacbd\uc6b0 5\uc5b5\uc6d0 \uacf5\uc81c<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt; color: #000000;\">(\uae30\ucd08\uacf5\uc81c+\uae30\ud0c0 \uc778\uc801\uacf5\uc81c) \ub300\uc2e0 \uc77c\uad04\uacf5\uc81c \uc120\ud0dd\uac00\ub2a5 (\ub2e8, \ubc30\uc6b0\uc790 \ub2e8\ub3c5\uc0c1\uc18d\uc2dc\ub294 \uc77c\uad04\uacf5\uc81c \ubd88\uac00)<\/span>\n<ul>\n<li><span style=\"font-size: 12pt; color: #0000ff;\"><strong>\ubc30\uc6b0\uc790\uac00 \uc5c6\ub294 \uacbd\uc6b0 : \ucd5c\uc18c 5\uc5b5 \uc6d0<\/strong> \uacf5\uc81c(\uc77c\uad04\uacf5\uc81c)<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #0000ff;\"><strong>\ubc30\uc6b0\uc790 \uc678\uc5d0 \uc0c1\uc18d\uc778\uc774 \uc788\ub294 \uacbd\uc6b0(\uc0c1\uc18d\ud3ec\uae30 \ub4f1 \ud3ec\ud568) : \ucd5c\uc18c 10\uc5b5 \uc6d0<\/strong>(\uc77c\uad04+\ubc30\uc6b0\uc790)<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #0000ff;\"><strong>\ubc30\uc6b0\uc790 \uc678\uc5d0 \uc0c1\uc18d\uc778\uc774 \uc5c6\ub294 \uacbd\uc6b0 : \ucd5c\uc18c 7\uc5b5\uc6d0 \uacf5\uc81c<\/strong>(\uae30\ucd082\uc5b5 + \ubc30\uc6b0\uc790 5\uc5b5 \uacf5\uc81c)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uae08\uc735\uc7ac\uc0b0\uacf5\uc81c : \uae08\uc735\ubd80\ucc44\ub97c \ube80 \uc21c\uae08\uc735\uc7ac\uc0b0\uac38\uc561\uc744 \uae30\uc900\uc73c\ub85c 2\ucc9c\ub9cc\uc6d0\uae4c\uc9c0\ub294 \uc804\uc561 \uacf5\uc81c<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">1\uc5b5 \uae4c\uc9c0\ub294 2\ucc9c\ub9cc\uc6d0 \uacf5\uc81c, 1\uc5b5 \ucd08\uacfc\uc2dc 20%(2\uc5b5\ud55c\ub3c4) \uacf5\uc81c<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ub3d9\uac70\uc8fc\ud0dd\uc0c1\uc18d\uacf5\uc81c : \uc0c1\uc18d\uac1c\uc2dc\uc77c \ud604\uc7ac \ubb34\uc8fc\ud0dd\uc790 + \ud53c\uc0c1\uc18d\uc778\uacfc \ub3d9\uac70\uc911\uc778 \uc9c1\uacc4\ube44\uc18d(\ubc30\uc6b0\uc790 \ud3ec\ud568:\uac1c\uc815) + \uc0c1\uc18d\uac1c\uc2dc\uc77c\uae4c\uc9c0 10\ub144 \uc774\uc0c1(\ubbf8\uc131\ub144 \uae30\uac04\uc740 \uc81c\uc678) \uacc4\uc18d \ud558\ub098\uc758 \uc8fc\ud0dd\uc5d0\uc11c \ub3d9\uac70\ud55c 1\uc138\ub3001\uc8fc\ud0dd\uc744 \uc0c1\uc18d + 6\uc5b5 \ud55c\ub3c4\ub0b4 80% \uc8fc\ud0dd\uac00\uc561\uc744 \uacf5\uc81c.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>=\uc0c1\uc18d\uc138\uacfc\uc138\ud45c\uc900<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>x&nbsp;\uc138\uc728<\/strong>&nbsp;: <strong><span style=\"font-size: 12pt;\">1\uc5b5\uc774\ud558 10%, 5\uc5b5\uc774\ud558 20%-1000\ub9cc\uc6d0, 10\uc5b5\uc774\ud558 30%-6000\ub9cc\uc6d0, 30\uc5b5\uc774\ud558 40%-1.6\uc5b5<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>=\uc0c1\uc18d\uc138 \uc0b0\ucd9c\uc138\uc561<\/strong>&nbsp;<strong>\u2013&nbsp;<span style=\"background-color: #00ff00;\">\uc138\uc561\uacf5\uc81c<\/span>&nbsp;= \uc790\uc9c4\ub0a9\ubd80 \uc0c1\uc18d\uc138\uc561<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc2e0\uace0\uae30\ud55c \ub0b4 \uc0c1\uc18d\uc138\ub97c \uc2e0\uace0\ud558\uba74 3% \uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc9c0\ub9cc,&nbsp; \ubbf8\uc2e0\uace0\ub098 \ubbf8\ub2ec\uc2e0\uace0 \ub54c\ub294 \uac00\uc0b0\uc138<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ud53c\uc0c1\uc18d\uc778(\ub3cc\uc544\uac00\uc2e0 \ubd84)\uc774 \ube44\uac70\uc8fc\uc790\uc778 \uacbd\uc6b0 \uc8fc\uc758\uc0ac\ud56d<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uad6d\ub0b4 \ubaa8\ub4e0 \uc0c1\uc18d\uc7ac\uc0b0\uc774 \uacfc\uc138\ub300\uc0c1. \uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 9\uac1c\uc6d4\uc774 \ub418\ub294 \ub9d0\uc77c\uae4c\uc9c0 \uc2e0\uace0\uc758\ubb34. <\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc7a5\ub840\ube44\uc6a9 \ucc28\uac10 \ubd88\uac00. \ud2b9\ud788 \uc0c1\uc18d\uacf5\uc81c\ub294 \uae30\ucd08\uacf5\uc81c 2\uc5b5\ub9cc \uac00\ub2a5.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc138 \ube44\uacfc\uc138 : \ubcf4\ud1b5 \ubd84\ubb18\uc5d0 \uc18d\ud55c \uc784\uc57c 3000\ud3c9\uacfc \ub18d\uc9c0 600\ud3c9. \uc774\uc678\uc5d0\ub3c4<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubb38\ud654\uc7ac\ubcf4\ud638\uad6c\uc5ed\ub0b4 \ud1a0\uc9c0\ub098 \uc6b0\ub9ac\uc0ac\uc8fc\uc870\ud569 \uc0ac\ub0b4\ubcf5\uc9c0\uae30\uae08\uc5d0 \uc720\uc99d \ub4f1\uc744 \ud55c \uc7ac\uc0b0.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc138 \uc2e0\uace0\uae30\ud55c \ub0b4\uc5d0 \uad6d\uac00 \uc9c0\uc790\uccb4 \uacf5\uacf5\ub2e8\uccb4\uc5d0 \uc99d\uc5ec\ud55c \uc7ac\uc0b0 (\uac04\ud639 \ubb38\uc758\uac00 \uc788\ub2e4)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">\uc5f0\ubd80\uc5f0\ub0a9 \uae30\uac04 \uc5f0\uc7a5 : 5\ub144\uc5d0\uc11c 10\ub144\uc73c\ub85c \uc5f0\uc7a5.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubcf4\ud1b5 \ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \uc788\uc73c\uba74 10\uc5b5\uae4c\uc9c0 \uc0c1\uc18d\uacf5\uc81c\ub418\uc5b4 \uc138\uae08\uc774 \uc5c6\ub2e4. \ub2e4\ub9cc, \ubd80\ub3d9\uc0b0 \uac00\uaca9\uc758 \uae09\ub4f1\uacfc \uc0ac\uc804 \uc99d\uc5ec\uc7ac\uc0b0\uc758 \uc874\uc7ac \ub4f1\uc5d0 \ub530\ub77c \uad6c\uccb4\uc801\uc778 \uc0ac\uc815\uc774 \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc0ac\uc804\uc5d0 \uc138\ubb34\uc804\ubb38\uac00\uc758 \uc0c1\ub2f4\uc744 \ubc1b\uc544\ubcfc \ud544\uc694\ub294 \uc788\ub2e4.<\/span><span style=\"color: #000000;\"><\/span><\/li>\n<\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1553\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1553\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc0c1\uc18d\uc138, \uc0c1\uc18d\uac00\uc561\uc5d0 \ub530\ub978 \uad6c\uccb4\uc801 \ub300\uc751<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1553\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1553\"><h5><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d\uc21c\uc7ac\uc0b0\uac00\uc561\uc774 5\uc5b5 \uc774\ud558\uc778 \uacbd\uc6b0<\/span><\/h5><ul><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\ubc30\uc6b0\uc790\uac00 \uc788\uc73c\uba74 10\uc5b5 \uacf5\uc81c, \ubc30\uc6b0\uc790 \uc5c6\uc73c\uba74 5\uc5b5 \uc77c\uad04\uacf5\uc81c\ub85c \uc0c1\uc18d\uc138 \uc5c6\ub2e4.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d \uc774\ud6c4 \ucc98\ubd84 \ub300\ube44 : \uacf5\uc2dc\uac00\uaca9\uacfc \uc2dc\uac00<span style=\"font-size: 12pt;\">(\uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uaca9,\uac10\uc815\uac00\uaca9)<\/span>\uc758 \ucc28\uc774\uac00 \ud06c\ub2e4\uba74 \uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \ucde8\ub4dd\uac00\uaca9 \uc0c1\ud5a5 \ubaa8\uc0c9 = \uc2dc\uac00\ub85c \uc0c1\uc18d\uc138\ub97c \uacc4\uc0b0\ud574\ub3c4 \uc0c1\uc18d\uc138\uac00 \uc5c6\uac70\ub098 \ubbf8\ubbf8\ud558\ub2e4\uba74 \uacf5\uc2dc\uac00\uaca9\ubcf4\ub2e4 \ub192\uc740 \uc2dc\uac00<span style=\"font-size: 12pt;\">(\uc720\uc0ac\ub9e4\ub9e4, \uac10\uc815\ud3c9\uac00\uc561)<\/span>\uc73c\ub85c \uc0c1\uc18d\uc138 \uc2e0\uace0\ud574 \ub193\uc544\uc57c \ucd94\ud6c4 \uc591\ub3c4\ucc28\uc775 \uac10\uc18c. \uc774\ub54c \ubc18\ub4dc\uc2dc \uc591\ub3c4\uc18c\ub4dd\uc138\uc758 \uc804\ubc18\uc801\uc778 \uac80\ud1a0\uac00 \ud544\uc694\ud558\ubbc0\ub85c \uc138\ubb34\uc804\ubb38\uac00 \uc0c1\ub2f4. \ud2b9\ud788, \uc0c1\uc18d\ubd80\ub3d9\uc0b0\uc774 \uc544\ud30c\ud2b8\uc774\uba74 \uac10\uc815\ud3c9\uac00 \uc5c6\uc774 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc744 \uc785\uc99d\uc790\ub8cc\ub85c \ucca8\ubd80 \uc2e0\uace0.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\ub3d9\uc77c\uc138\ub300\uc6d0 \ub610\ub294 \ubcc4\ub3c4\uc138\ub300\uc6d0\uc758 \uc0c1\uc18d\uc5ec\ubd80\uc5d0 \ub530\ub77c \ucde8\ub4dd\uc2dc\uae30 \ub4f1 \ucc28\uc774<\/span><\/li><\/ul><h5><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d\uc21c\uc7ac\uc0b0\uac00\uc561\uc774 5\uc5b5 ~ 10\uc5b5 \uc774\ud558\uc778 \uacbd\uc6b0<\/span><\/h5><ul><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\ubc30\uc6b0\uc790\uc640 \uc790\ub140\uac00 \uc788\uc73c\uba74 10\uc5b5 \uacf5\uc81c\ub85c \uc5ed\uc2dc \uc0c1\uc18d\uc138 \uc5c6\ub2e4.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\ubc30\uc6b0\uc790 \uc5c6\uc774 \uc790\ub140\ub9cc \uc788\uc73c\uba74, 5\uc5b5 \uc77c\uad04\uacf5\uc81c \ud6c4 \uc0c1\uc18d\uc138 \uacfc\uc138 : 10\ub144 \uc804\uc5d0 \uc0c1\uc18d\uc778 \ub610\ub294 5\ub144 \uc804\uc5d0 \uc0c1\uc18d\uc778 \uc544\ub2cc \uc790(\uc190\uc790\ub140)\uc5d0\uac8c \uc0ac\uc804\uc99d\uc5ec\ub85c \uc0c1\uc18d\uc7ac\uc0b0 \ucd95\uc18c\ub098 \uc99d\uc5ec\uc138 \ubd80\ub2f4\ud558\uace0 \uba85\uc758\uc774\uc804 \uc804\ub7b5.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d \uc774\ud6c4 \ucc98\ubd84 \ub300\ube44: \ub3d9\uc77c<\/span><\/li><\/ul><h5><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d\uc21c\uc7ac\uc0b0\uac00\uc561\uc774 10\uc5b5 ~ 50\uc5b5 \uc774\ud558\uc778 \uacbd\uc6b0<\/span><\/h5><ul><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc801\uadf9\uc801\uc778 \uc0ac\uc804\uc99d\uc5ec \ub4f1\uc744 \ud1b5\ud574 \uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \uc0c1\uc18d\uc7ac\uc0b0 \ucd95\uc18c\uc804\ub7b5 \ub3d9\uc77c.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc815\uae30\ubcf4\ud5d8 \uc885\uc2e0\ubcf4\ud5d8 \ub4f1\uc744 \ud1b5\ud574 \uc0c1\uc18d\uc138 \uc7ac\uc6d0 \ub9c8\ub828.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d \uc774\ud6c4 \ucc98\ubd84 \ub300\ube44: \ub3d9\uc77c<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0c1\uc18d \uc21c\uc7ac\uc0b0\uac00\uc561\uc774 50\uc5b5 \ucd08\uacfc\ud558\uba74 \ucd94\uac00\uc801\uc778 \uc81c\ub3c4 \uace0\ub824<\/span><ul><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc0ac\uc804\uc99d\uc5ec \uc678\uc5d0 \ucc3d\uc5c5\uc790\uae08\uc99d\uc5ec\ud2b9\ub840, \uc8fc\uc2dd\uc99d\uc5ec\ud2b9\ub840, \uac00\uc5c5\uc2b9\uacc4, \ubc95\uc778\uc804\ud658 \ub4f1.<\/span><\/li><li><span style=\"color: #000000;\" data-darkreader-inline-color=\"\">\uc9c0\uc8fc\ud68c\uc0ac\u2022\ubaa8\uc790\ud68c\uc0ac\ub97c \ud1b5\ud574 \ud569\ubc95\uc801\uc778 \ud55c\ub3c4\ub0b4 \uc77c\uac10\ubab0\uc544\uc8fc\uae30<\/span><\/li><\/ul><\/li><\/ul><ul><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1554\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1554\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc0c1\uc18d\ubc1b\uc740 \ubd80\ub3d9\uc0b0(\uc8fc\ud0dd)\uc758 \ucc98\ubd84\uacfc \uc591\ub3c4\uc18c\ub4dd\uc138<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1554\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1554\"><ul><li><span style=\"color: #000000; font-size: 12pt;\">(\uc808\uc138 Tip) \uc0c1\uc18d\uac1c\uc2dc \ud6c4 6\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc0c1\uc18d\uc8fc\ud0dd\uc744 \ucc98\ubd84\ud558\uba74 \ucde8\ub4dd\uac00\uc561\uc774 \uc591\ub3c4\uac00\uc561\uacfc \ub3d9\uc77c\ud558\uc5ec \uc591\ub3c4\ucc28\uc775\uc774 \uc5c6\uac8c \ub418\ubbc0\ub85c \uc591\ub3c4\uc18c\ub4dd\uc138\ub3c4 \uc5c6\ub2e4. \uc989, \uc591\ub3c4\uac00\uc561\uc774\u00a0 \uc0c1\uc18d\ucde8\ub4dd\uac00\uaca9\uc774\ubbc0\ub85c \uc0c1\uc18d\uc138\uac00 \ubb38\uc81c\uc5c6\uc73c\uba74 6\uac1c\uc6d4 \ub0b4 \ucc98\ubd84\ud558\uc5ec \uc591\ub3c4\uc138\ub97c \uc808\uc57d\ud560 \uc218 \uc788\ub2e4.<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">(\uc808\uc138 tip) \uc0c1\uc18d \uc774\ud6c4 \uc591\ub3c4\uc608\uc815\uc778\ub370 \ube44\uacfc\uc138 \ub4f1\uc774 \uc5b4\ub835\ub2e4? \uc0c1\uc18d\uc138 \uc2e0\uace0 : \uc591\ub3c4\ucc28\uc775\uc744 \uc904\uc774\uae30 \uc704\ud574 \ud2b9\ud788, <\/span><strong style=\"color: #000000; font-size: 12pt;\">\uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uacfc \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uaca9\/\uac10\uc815\uac00\uc561\uc758 \ucc28\uc774\uac00 \ub9ce<\/strong><span style=\"color: #000000; font-size: 12pt;\">\uc774 \ub098\uba74 \ubc18\ub4dc\uc2dc \uadf8 \uac00\uaca9\uc73c\ub85c \uc2e0\uace0\ub97c \ud574 \ub450\uc790.<\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\"><strong>\uc0c1\uc18d\uc138 \ubbf8\uc2e0\uace0<\/strong>\uc2dc \ubcf4\ucda9\uc801 \ud3c9\uac00\uc5d0 \ub530\ub77c <strong>\uacf5\uc2dc\uac00\uaca9\uc774 \ucde8\ub4dd\uac00\uc561<\/strong>\uc73c\ub85c \uc778\uc815<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc758 \ubcf4\uc720\uae30\uac04\uacfc \uac70\uc8fc\uae30\uac04\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 \uc591\ub3c4\uc77c\uae4c\uc9c0. \ub2e8, \ub3d9\uc77c\uc138\ub300\uc6d0\uc778 \ubb34\uc8fc\ud0dd\uc790\uac00 \uc0c1\uc18d\uc778\uc774\uba74 \ud53c\uc0c1\uc18d\uc778\uc758 \ubcf4\uc720 \ubc0f \uac70\uc8fc \uae30\uac04 \ud569\uc0b0.<\/span><span style=\"color: #000000;\"><\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">(\uae30\ud0c0) \uc8fc\ud0dd\uc5d0 \ub300\ud574 \uc0c1\uc18d\uc774\uc804\ub4f1\uae30\ub97c \ud558\uace0, \uc0c1\uc18d\uc8fc\ud0dd\uc744 \ub2e4\uc2dc \ub9e4\ub3c4 \ub0b4\uc9c0 \uc99d\uc5ec\ub97c \uace0\ub824\ud558\uae30\ub3c4 \ud55c\ub2e4. \uc989, \uc0c1\uc18d\uc778 \uc911 1\uc778\uc774 \uc0c1\uc18d\ubc1b\uc544\u00a0 \ub9e4\ub3c4\ud558\uc5ec \ub2e4\ub978 \uc0c1\uc18d\uc778\uc774\ub098 \uce5c\uc871\uc5d0\uac8c \ub9e4\ub3c4\ub300\uae08\uc744 \ubd84\ud560\ud574 \uc8fc\uae30\ub85c \uc57d\uc18d\ud558\uae30\ub3c4 \ud558\ub294\ub370. \uc774\ub54c \ucc98\ubd84\ud615\uc2dd\uc744 \ub9e4\ub3c4\ub098 \uc99d\uc5ec \uc911 \uc5b4\ub290 \uac83\uc774 \uc720\ub9ac\ud55c\uc9c0 \ubb38\uc758\ud558\uc9c0\ub9cc, \ub2e4\uc591\ud55c \uacbd\uc6b0\uc758 \uc218\uac00 \uc788\uc5b4 \ub2e8\uc815\uc801\uc73c\ub85c \ub9d0\ud560 \uc218\ub294 \uc5c6\uaca0\ub2e4. \ubcf4\ud1b5 \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc99d\uc5ec\uc138\ubcf4\ub2e4 \ub0ae\uac70\ub098 \ube44\uacfc\uc138 \uac00\ub2a5\uc131 \ub4f1\uc774 \uc788\uc5b4 \ub9e4\ub9e4\ub85c \ucc98\ub9ac\ud558\ub294 \uac8c \uc720\ub9ac\ud574 \ubcf4\uc774\uc9c0\ub9cc, \uc0c1\uc18d\uc778\uc758 \ubcf4\uc720\uc8fc\ud0dd\uc758 \uc218\uc5d0 \ub530\ub77c \ud2b9\ub840\uac00 \uac00\ub2a5\ud55c\uc9c0, \ud2b9\ud788 \ub9e4\uc218\uc778\uc774 \uac00\uc871 \ub4f1 \ud2b9\uc218\uad00\uacc4\uc778\uc774\uba74 \uc2dc\uac00\uc5d0 \ube44\ucd94\uc5b4 \ub9e4\ub3c4\uac00\uaca9\uc5d0 \ub530\ub77c \uc99d\uc5ec\uc138\ub098 \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \ub2e4\uc2dc \uacc4\uc0b0\ub420 \uc218 \uc788\uace0, \ub610 \ucc98\ubd84\uc2dc\uae30\uac00 \uc5b8\uc81c\uc778\uc9c0, \uc591\uc218\uc778\uc758 \uacc4\ud68d \ub4f1 \ubcc0\uc218\ub97c \uc870\ud569\ud558\uba74 \ub2e8\uc21c\ud558\uac8c \ub9d0\ud560 \uc218\ub294 \uc5c6\uace0 \uc138\ubb34\ucee8\uc124\ud305\uc774 \ud544\uc694\ud574 \ubcf4\uc774\ubbc0\ub85c \uc138\ubb34\uc0ac \ub4f1 \uc0c1\ub2f4\uc744 \uc870\uc5b8\ud55c\ub2e4. \uc544\ub798 \ub0b4\uc6a9\uacfc \uc99d\uc5ec\uc7ac\uc0b0\ucc98\ubd84 \ub0b4\uc6a9\uc744 \ucc38\uc870\ud558\uc5ec \uacb0\uc815\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uae30\ub97c&#8230;\u00a0 \u00a0 \u00a0<\/span><\/li><li><span style=\"font-size: 12pt;\">(\ucc38\uc870)\u00a0 <a href=\"http:\/\/chois2080.mycafe24.com\/?p=745\" target=\"_blank\" rel=\"noopener\">\ub2e4\uc8fc\ud0dd\uc790\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138<\/a>\u00a0 \u00a0 \u00a0 \u00a0<a href=\"http:\/\/chois2080.mycafe24.com\/?p=110\" target=\"_blank\" rel=\"noopener\">1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138<\/a><\/span><\/li><li><span style=\"font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>\uc138\ubc95 \uac1c\uc815 : \ub2e4\uc8fc\ud0dd\uc790\uc758 \uc591\ub3c4\uc138 \uc911\uacfc\uc720\uc608 \ubc0f \ucde8\ub4dd\uc138 \uc911\uacfc\uc644\ud654 \ub4f1<\/strong><\/span>\u00a0\uc790\uc8fc \ubc14\ub00c\ubbc0\ub85c \uba3c\uc800 \uccb4\ud06c<\/span><\/li><\/ul><h5><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">[ \uc694\uc810 \uc815\ub9ac ]\u00a0 <\/span><\/h5><p><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138 1\uc8fc\ud0dd \ud2b9\ub840<\/span><\/p><ul><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uc77c\ubc18\uc8fc\ud0ddA \ubcf4\uc720 \uc911 B\uc8fc\ud0dd\uc0c1\uc18d<span style=\"font-size: 12pt;\">(\ucde8\ub4dd\uc138 2.8%)<\/span>, \uc77c\ubc18\uc8fc\ud0ddA\ub294 \ucc98\ubd84\uae30\ud55c \uc5c6\uc774 \uc801\uc6a9. \ubc18\ub300\ub85c,<\/span><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc744 \ubcf4\uc720 \uc911 \uc77c\ubc18\uc8fc\ud0ddA\ub97c \ucde8\ub4dd \ud6c4 A\ub97c \ub9e4\ub3c4\ud558\uba74 \ud2b9\ub840\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uace0 \uacfc\uc138.\u00a0<\/span><\/li><\/ul><p><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uc0c1\uc18d\uc8fc\ud0dd \ubcf4\uc720 \uc911 <strong>\uc2e0\uaddc\ucde8\ub4dd\u00a0<\/strong>\uc2dc <span style=\"color: #0000ff;\"><strong>\uc0c1\uc18d\uc8fc\ud0dd\uc740 \uc8fc\ud0dd \uc218 \uc81c\uc678<\/strong>\ud558\uace0<span style=\"color: #000000;\"><strong> \ucde8\ub4dd\uc138<\/strong> \uc801\uc6a9<\/span><\/span><span style=\"font-size: 10pt;\">(\uc9c0\ubc29\uc138\ubc95 28\uc870\uc7584 \uc81c5\ud56d)<\/span><\/span><\/p><ul><li><span style=\"color: #000000; font-size: 14pt;\">\uc0c1\uc18d\uc73c\ub85c \ucde8\ub4dd\ud55c \uc8fc\ud0dd(\uc785\uc8fc\uad8c,\ubd84\uc591\uad8c,\uc624\ud53c\uc2a4\ud154)\u00a0&amp;\u00a0<span style=\"color: #0000ff;\">\uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130 <strong>5\ub144<\/strong> \ubbf8\uacbd\uacfc<\/span><\/span><\/li><li><span style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #0000ff;\">\uacf5\ub3d9\uc0c1\uc18d \uc2dc \uc18c\uc218\uc9c0\ubd84<\/span>\uc790\ub294 \uc885\ubd80\uc138<span style=\"font-size: 12pt;\">(2\ud560&amp;3\uc5b5 \ud55c\ub3c4)<\/span>, \uc591\ub3c4\uc138\uc5d0\uc11c\ub3c4 \uc8fc\ud0dd \uc218 \uc81c\uc678<\/span><\/li><\/ul><p><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uc8fc\ud0dd\uc0c1\uc18d\uc778\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138 \uc138\ubd80\ub0b4\uc6a9 :<\/span><\/p><ul><li><span style=\"font-size: 12pt; color: #000000;\">\uc0c1\uc18d\ubc1b\uc740 \uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0 \ucde8\ub4dd\uc77c\uc740 \uc0c1\uc18d\uac1c\uc2dc\uc77c. \ub530\ub77c\uc11c \uc591\ub3c4\ud560 \ub54c <strong>1\uc138\ub300<span style=\"font-size: 12pt;\">1\uc8fc\ud0dd \ube44\uacfc\uc138<\/span><\/strong>\ub97c \uc704\ud574\uc11c\ub294 <strong>\uc0c1\uc18d\ubc1b\uc740 \ud6c4 2\ub144<\/strong> \ud544\uc694. <strong>\uc608\uc678<\/strong>, \uc0c1\uc18d\uc778\uacfc \ud53c\uc0c1\uc18d\uc778\uc774 <strong><span style=\"text-decoration: underline;\">\uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \ub3d9\uc77c \uc138\ub300<\/span><\/strong>\ub97c \uad6c\uc131\ud558\uace0 \uc788\uc5c8\ub2e4\uba74 \uc0c1\uc18d\uac1c\uc2dc \uc804\uc5d0 \ub3d9\uc77c\uc138\ub300\ub85c \uac70\uc8fc \ubc0f \ubcf4\uc720 \uae30\uac04 \ud569\uc0b0. \uc989, \uc0c1\uc18d \uc804\uc5d0 \ud53c\uc0c1\uc18d\uc778\uacfc \ud568\uaed8 \uac70\uc8fc\ud55c \uae30\uac04\uc744 \ud3ec\ud568\ud558\uc5ec 2\ub144\uc774\uc0c1 \uc694\uac74\uc774 \ucda9\uc871\ub418\uba74 \uc0c1\uc18d\uc744 \ubc1b\uc740 \uc9c0 2\ub144\uc774 \ub418\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ube44\uacfc\uc138 \uac00\ub2a5\ud558\ub2e4.<\/span><ul><li><span style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #0000ff;\"><strong>\ubb34\uc8fc\ud0dd\uc790<\/strong><\/span>\uac00 \uc0c1\uc18d :\u00a0<span style=\"color: #0000ff;\">\ub3d9\uc77c\uc138\ub300\uc6d0 = \ud53c\uc0c1\uc18d\uc778<span style=\"font-size: 12pt;\">(\ub3cc\uc544\uac00\uc2e0 \ubd84)\uc758<\/span> \ucde8\ub4dd\uc77c\ubd80\ud130<\/span>\u00a0\ubcf4\uc720&amp;\uac70\uc8fc \uae30\uac04.<\/span><ul><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\ubb34\uc8fc\ud0dd\uc790 &amp;\u00a0<span style=\"color: #0000ff;\">\ubcc4\ub3c4\uc138\ub300\uc6d0 = \uc0c1\uc18d\uac1c\uc2dc\uc77c(\uc0ac\ub9dd\uc77c)\ubd80\ud130<\/span> \uae30\uc0b0.<\/span><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 12pt;\">\ubc30\uc6b0\uc790 \uc0c1\uc18d : \uc0ac\ub9dd\ud55c \ubc30\uc6b0\uc790\uc758 \ucde8\ub4dd\uc77c\ubd80\ud130 \uae30\uac04\uc0b0\uc815\ud558\uc5ec 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud310\uc815.<\/span><\/li><\/ul><\/li><\/ul><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #0000ff;\"><strong>1\uc8fc\ud0dd\uc790<\/strong><\/span>\uac00 \uc0c1\uc18d \uc2dc :\u00a0<\/span><ul><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><strong>\uc0c1\uc18d<\/strong>\uc8fc\ud0dd \uba3c\uc800 \uc591\ub3c4 : \uacfc\uc138(<span style=\"color: #0000ff;\">\uc0c1\uc18d5\ub144\ub0b4 \uc77c\ubc18<\/span>\uacfc\uc138, \uc774<span style=\"color: #0000ff;\">\ud6c4 \uc911\uacfc\uc138<\/span>)\u00a0<\/span><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><strong>\uc77c\ubc18<\/strong>\uc8fc\ud0dd \uba3c\uc800 \uc591\ub3c4 : \ube44\uacfc\uc138<span style=\"font-size: 12pt;\">(\uc694\uac74\uad6c\ube44 \uc2dc)<\/span> \ub2e8, \ub3d9\uc77c\uc138\ub300\uc6d0 \uc0c1\uc18d\uc774\uba74 \uacfc\uc138<span style=\"font-size: 12pt;\">(\uc774\ubbf8 1\uc138\ub300 2\uc8fc\ud0dd, \uc8fc\uc758!!!)<\/span><\/span><\/li><\/ul><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #0000ff;\"><strong>2\uc8fc\ud0dd\uc790<\/strong><\/span>\uac00 \uc0c1\uc18d \uc2dc : \uc77c\uc2dc\uc801 2\uc8fc\ud0dd + \uc0c1\uc18d\uc8fc\ud0dd\uc774\uba74 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud61c\ud0dd \uadf8\ub300\ub85c \uc801\uc6a9.<\/span><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #0000ff;\"><strong>\uacf5\ub3d9\uc0c1\uc18d<\/strong><\/span> \uc2dc : \uc0c1\uc18d\uc8fc\ud0dd\uc758 \uc8fc\ub41c \uc18c\uc720\uc790 <span style=\"font-size: 12pt;\">(<strong>\uc9c0\ubd84, \uac70\uc8fc, \ub098\uc774 \uc21c<\/strong>\uc73c\ub85c) \ud310\uc815.<\/span><\/span><ul><li><span style=\"color: #000000; font-size: 14pt;\"><strong>\uc18c\uc218\uc9c0\ubd84<\/strong>\uc790\uc758 \uc77c\ubc18\uc8fc\ud0dd \uc591\ub3c4\uc2dc \uc18c\uc218\uc9c0\ubd84\uc740 \uc8fc\ud0dd \uc218 \uc81c\uc678\ud558\uace0 \ud310\ub2e8.<\/span><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">\uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd \uc591\ub3c4 \uc2dc \uc18c\uc218\uc9c0\ubd84\uc740 \ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc \uc81c\uc678.<\/span><\/li><\/ul><\/li><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\"><span style=\"font-size: 12pt;\">(\uc0ac\ub9dd\ub2f9\uc2dc \ud53c\uc0c1\uc18d\uc778\uc774 2\uc8fc\ud0dd \uc774\uc0c1 \uc18c\uc720 \uc2dc)<\/span> \uc0c1\uc18d\uc8fc\ud0dd \ud310\ub2e8 :\u00a0<\/span><ul><li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 12pt;\"><strong>\ucd5c\uc7a5 \ubcf4\uc720(\uc18c\uc720) &gt; \ucd5c\uc7a5 \uac70\uc8fc &gt; \uc0ac\ub9dd \ub2f9\uc2dc \uac70\uc8fc &gt; \uae30\uc900\uc2dc\uac00 \uc21c\uc758 <span style=\"color: #ff0000;\">1\uc8fc\ud0dd<\/span><\/strong>\uc5d0 \ud55c\ud568.<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #000000;\">[ \uccb4\ud06c \uc815\ub9ac ]<\/span><\/p><ul><li><span style=\"color: #000000;\">\uc77c\ubc18\uc8fc\ud0dd \ubcf4\uc720 \uc911 \uc0c1\uc18d\uc73c\ub85c 2\uc8fc\ud0dd\uc790\uac00 \ub41c \uacbd\uc6b0 \uc77c\ubc18\uc8fc\ud0dd<span style=\"font-size: 12pt;\">(\ube44\uacfc\uc138 \uc694\uac74\uad6c\ube44)<\/span>\uc744 \uba3c\uc800 \ucc98\ubd84\ud574\uc57c 1\uc8fc\ud0dd \ube44\uacfc\uc138. \uc774\ud6c4 \uc0c1\uc18d\uc8fc\ud0dd\ub3c4 1\uc8fc\ud0dd\uc790\ub85c \uc694\uac74\uad6c\ube44\ud558\uba74 \ube44\uacfc\uc138. \uc989, <strong>\ucc98\ubd84\uc21c\uc11c<\/strong> \uc8fc\uc758&#8230;<\/span><ul><li>(\ud2b9\ub840 \ucc28\uc774!!) \uc77c\ubc18\uc8fc\ud0dd \ubcf4\uc720 \uc911 \uc0c1\uc18d\uc73c\ub85c \uc8fc\ud0dd\ucde8\ub4dd\u00a0 o\u00a0 \u2194 \uc8fc\ud0dd\uc0c1\uc18d \ud6c4 \uc77c\ubc18\uc8fc\ud0dd \ucde8\ub4dd \uc2dc \uc77c\ubc18\uc8fc\ud0dd x<\/li><\/ul><\/li><li><span style=\"color: #000000;\">\uc0c1\uc18d\uc8fc\ud0dd\uc740 \ub2e4\ub978 \uc8fc\ud0dd\uc5d0 \ub300\ud55c \uc8fc\ud0dd \uc218 \uc0b0\uc815\uc5d0 \ud3ec\ud568, \ub2e4\ub978 \uc8fc\ud0dd \ubcf4\uc720 \uc911\uc5d0<\/span><ul><li><span style=\"color: #000000;\">\uc0c1\uc18d\uc8fc\ud0dd \uc591\ub3c4 : \uc911\uacfc\uc138 \uc544\ub2cc \uc77c\ubc18\uacfc\uc138(\uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 5\ub144 \ub0b4)<\/span><\/li><li><span style=\"color: #000000;\">\uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 5\ub144 \uacbd\uacfc \ud6c4 \uc0c1\uc18d\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\uba74 \uae30\uc874\uc8fc\ud0dd\uacfc \uc0c1\uc18d\uc8fc\ud0dd 2\uc8fc\ud0dd\uc790\ub85c \uc911\uacfc\uc138. \uc774\ud6c4 \uae30\uc874\uc8fc\ud0dd\uc740 1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138 \uac00\ub2a5.<\/span><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1555\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1555\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc0c1\uc18d\ubc1b\uc740 \ubd80\ub3d9\uc0b0(\uc8fc\ud0dd)\uc758 \ucc98\ubd84\uc2dc \uc0ac\ub840\ubcc4 \uc804\ub7b5 & Quiz <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1555\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1555\"><ul><li><span style=\"font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>\uc138\ubc95 \uac1c\uc815 : \ub2e4\uc8fc\ud0dd\uc790\uc758 \uc591\ub3c4\uc138 \uc911\uacfc \uc720\uc608 \/ \ucde8\ub4dd\uc138 \uc911\uacfc\uc644\ud654 \ub4f1<\/strong><\/span> \ubc18\ub4dc\uc2dc \uba3c\uc800 \uccb4\ud06c<\/span><\/li><\/ul><h5>&lt; \uc8fc\ud0dd\ubcf4\uc720\uc790\ubcc4 \uc804\ub7b5 &gt;<\/h5><ul><li><span style=\"font-size: 12pt;\">\ubb34\uc8fc\ud0dd\uc790\uac00 \uc0c1\uc18d\ubc1b\uc544 \uc591\ub3c4 :\u00a01\uc8fc\ud0dd \ube44\uacfc\uc138\uc758 \ubcf4\uc720 \ubc0f \uac70\uc8fc\uc694\uac74 \uccb4\ud06c<\/span><ul><li><span style=\"font-size: 12pt;\">\ub3d9\uc77c\uc138\ub300\uc6d0\uc774\uba74 \ub3cc\uc544\uac00\uc2e0 \ubd84\uc758 \ucde8\ub4dd\uc77c\ubd80\ud130 \uae30\uc0b0, \ub3d9\uc77c\uc138\ub300\uc6d0\uc774 \uc544\ub2c8\uba74 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ubd80\ud130.<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">1\uc8fc\ud0dd\uc790\uac00 \uc0c1\uc18d\ubc1b\uc544 \uc591\ub3c4(\uc77c\ubc18\uc8fc\ud0dd or \uc0c1\uc18d\uc8fc\ud0dd) \uc2dc\ub294 \ucc98\ubd84\uc21c\uc11c \uc911\uc694<\/span><ul><li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uba3c\uc800 \uc591\ub3c4\ud558\uba74 \uacfc\uc138(5\ub144 \ub0b4 \uc77c\ubc18, \uc774\ud6c4 \uc911\uacfc\uc138)<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc77c\ubc18\uc8fc\ud0dd\uc744 \uba3c\uc800 \uc591\ub3c4(1\uc8fc\ud0dd \ube44\uacfc\uc138 \ucda9\uc871)\ud558\uba74, \ube44\uacfc\uc138. \ub2e8, \ub3d9\uc77c\uc138\ub300\uc6d0\uc774\uc5c8\ub2e4\uba74 \uacfc\uc138.\u00a0<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">2\uc8fc\ud0dd\uc790\uac00 \uc0c1\uc18d\ubc1b\uc544 \uc591\ub3c4 : \uc77c\ubc18\uc8fc\ud0dd A, B\uc640 \uc0c1\uc18d\uc8fc\ud0dd C \uc21c\uc11c\ub85c \ubcf4\uc720 \uc0c1\ud0dc<\/span><ul><li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uba3c\uc800 \uc591\ub3c4\ud558\uba74 \uacfc\uc138(5\ub144 \ub0b4 \uc77c\ubc18, \uc774\ud6c4 \uc911\uacfc\uc138)<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc77c\uc2dc\uc801 2\uc8fc\ud0dd \uc801\uc6a9 : \uc77c\ubc18\uc8fc\ud0dd A\ub97c B\ub97c \uc0b0 \ub0a0\ub85c\ubd80\ud130 1~3\ub144 \ub0b4 \uc591\ub3c4\ud558\uba74 \ube44\uacfc\uc138<\/span><\/li><li><span style=\"font-size: 12pt;\">B\ub97c \uc591\ub3c4\ud55c \uc774\ud6c4 :\u00a0 \uc704 1\uc8fc\ud0dd+\uc0c1\uc18d\uc8fc\ud0dd\uacfc \ub3d9\uc77c \uc0c1\ud0dc<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uacf5\ub3d9\uc0c1\uc18d\ubc1b\uc740 \uc8fc\ud0dd\uc744 \uc591\ub3c4 : [\uc9c0\ubd84&gt;\uac70\uc8fc&gt;\ub098\uc774 \uc21c] \uc8fc\ub41c \uc18c\uc720\uc790A\uc758 \uc8fc\ud0dd\uc73c\ub85c \uac04\uc8fc. B\ub294 \uc18c\uc218\uc9c0\ubd84\uc790.<\/span><ul><li><span style=\"font-size: 12pt;\">A\uac00 \ubb34\uc8fc\ud0dd, 1\uc8fc\ud0dd, 2\uc8fc\ud0dd\uc790\uc778 \uacbd\uc6b0 \uc704 \uc0ac\ub840 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9<\/span><\/li><li><span style=\"font-size: 12pt;\">B\ub294 \uc18c\uc218\uc9c0\ubd84\uc8fc\ud0dd\uc5d0 \ub300\ud574 \uc8fc\ud0dd \uc218\uac00 \uc81c\uc678\ub418\ubbc0\ub85c \ub2e4\ub978 \uc77c\ubc18\uc8fc\ud0dd\uc758 \ucc98\ubd84\uc5d0 \ubb38\uc81c\uc5c6\uc74c<\/span><\/li><\/ul><\/li><\/ul><h5><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 14pt;\">&lt; \uc0ac\ub840\ubcc4 \uc138\ubd80\ubd84\uc11d &gt;<\/span><\/h5><ul><li>\ubb34\uc8fc\ud0dd\uc790\uc778 \uc0c1\uc18d\uc778\uc774 \uc8fc\ud0dd\uc744 \uc0c1\uc18d<span style=\"font-size: 12pt;\"> (\ud611\uc758\ubd84\ud560 \uc0c1\uc18d\uc774 \uac00\ub2a5\ud558\uba74 \ucde8\ub4dd\uc138\ub3c4 \uc808\uc138) <span style=\"font-size: 14pt;\">\ud6c4 \uc591\ub3c4<\/span><\/span><ul><li><span style=\"font-size: 12pt;\">\uc138\ub300\ubd84\ub9ac\ub41c \uc0c1\ud0dc(\ubcc4\ub3c4\uc138\ub300\uc6d0)\ub85c \uc0c1\uc18d : \uc0c1\uc18d\uac1c\uc2dc\uc77c \uc774\ud6c4 \ubcf4\uc720 \ubc0f \uac70\uc8fc\uae30\uac04\uc744 \ub9de\ucd94\uc5b4\uc57c \ube44\uacfc\uc138<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc138\ub300\ud569\uac00\ub41c \uc0c1\ud0dc(\ub3d9\uc77c\uc138\ub300\uc6d0)\ub85c \uc0c1\uc18d : \ud53c\uc0c1\uc18d\uc778(\ubd80\ubaa8)\uc758 \ubcf4\uc720 \ubc0f \uac70\uc8fc\uae30\uac04\uc774 \ud569\uc0b0\uc801\uc6a9\ub418\uc5b4 \uc720\ub9ac<\/span><\/li><\/ul><\/li><li>1\uc8fc\ud0dd\uc790<span style=\"font-size: 12pt;\">(\uc77c\ubc18\uc8fc\ud0dd A \ubcf4\uc720 \uc911)\uc778<\/span> \uc790\ub140\uac00 B\uc8fc\ud0dd\uc744 \uc0c1\uc18d \ud6c4 A\ub97c \uc591\ub3c4<ul><li><span style=\"font-size: 12pt;\">\uc0c1\uc18d\uc8fc\ud0dd\ud2b9\ub840\uc5d0 \ub530\ub77c B\uc8fc\ud0dd\uc740 \uc5c6\ub294 \uac83\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec A\uc8fc\ud0dd\uc774 \ube44\uacfc\uc138 \uc694\uac74\uc744 \uad6c\ube44\ud558\uba74 \ube44\uacfc\uc138<\/span><\/li><li><span style=\"font-size: 12pt;\">A\uc8fc\ud0dd \ub9e4\ub3c4 \ud6c4, B\uc8fc\ud0dd\uc5d0 \ub300\ud574\uc11c\ub3c4 \ubcf4\uc720 \ubc0f \uac70\uc8fc \uae30\uac04\uc744 \ub9de\ucd94\uc5b4 \ud314\uba74 \uc5ed\uc2dc 1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138\u00a0<\/span><\/li><\/ul><\/li><li>1\uc8fc\ud0dd\uc790<span style=\"font-size: 12pt;\">(\uc77c\ubc18\uc8fc\ud0dd A \ubcf4\uc720 \uc911)\uc778<\/span> \uc790\ub140\uac00 B\uc8fc\ud0dd\uc744 \uc0c1\uc18d \ud6c4 B\ub97c \uba3c\uc800 \ud30c\ub294 \uacbd\uc6b0<ul><li><span style=\"font-size: 12pt;\">1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138\uac00 \ubd88\uac00\ub2a5. \uc870\uc815\uc9c0\uc5ed\uc774\uba74 2\uc8fc\ud0dd\uc790\uc758 \uc591\ub3c4\uc774\ubbc0\ub85c \uc911\uacfc\uc138(\ub2e8, \uc0c1\uc18d\uc8fc\ud0dd\uc744 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 5\ub144 \uc774\ub0b4 \ub9e4\ub3c4 \uc2dc \uc77c\ubc18\uacfc\uc138.\u00a0 \ub610, 2024\ub144 5\uc6d4\uae4c\uc9c0\ub294 \ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\uc720\uc608\ub85c \uc77c\ubc18\uacfc\uc138)\u00a0<\/span><\/li><\/ul><\/li><li>1\uc8fc\ud0dd\uc790\uc778 \ud615\uc81c<span style=\"font-size: 12pt;\">(2\uba85)<\/span>\uac00 \uc77c\ubc18\uc8fc\ud0ddA\ub97c \uac01\uc790 \ubcf4\uc720 \uc911 1:1 \uacf5\ub3d9\uc0c1\uc18d \ud6c4 \uc0c1\uc18d\uc8fc\ud0dd\uc744 \uba3c\uc800 \uc591\ub3c4<ul><li><span style=\"font-size: 12pt;\">\uc8fc\ub41c \uc0c1\uc18d\uc778(\uc0c1\uc18d\uc8fc\ud0dd \uc18c\uc720\uc790) \uacb0\uc815 : [ \uc9c0\ubd84 &gt; (\uc0ac\ub9dd\ub2f9\uc2dc)\uac70\uc8fc &gt; \ub098\uc774 ] \uc21c\uc73c\ub85c \ud310\ub2e8\uc2dc \ud615\uc774 \uc8fc\uc0c1\uc18d\uc778.<\/span><\/li><li><span style=\"font-size: 12pt;\">\ud615 :\u00a0 \uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 5\ub144 \ub0b4\uc774\uba74 \uc591\ub3c4\uc138 \uc77c\ubc18\uacfc\uc138, \uc774\ud6c4\uc774\uba74 \uc911\uacfc\uc138<\/span><\/li><li><span style=\"font-size: 12pt;\">\ub3d9\uc0dd : \uc18c\uc218\uc9c0\ubd84\uad8c\uc790\uc774\ubbc0\ub85c \uae30\uac04\uc0c1\uad00\uc5c6\uc774 \uc77c\ubc18\uacfc\uc138<\/span><\/li><\/ul><\/li><li>1\uc8fc\ud0dd\uc790<span style=\"font-size: 12pt;\">(\uc77c\ubc18\uc8fc\ud0ddA \ubcf4\uc720 \uc911)\uac00<\/span> \ub2e4\uc8fc\ud0dd\uc790\uc778 \ud53c\uc0c1\uc18d\uc778\uc758 \uc8fc\ud0ddB,C\ub97c\u00a0 \uc0c1\uc18d\ubc1b\ub294 \uacbd\uc6b0<ul><li><span style=\"font-size: 12pt;\">\ud2b9\ub840 \uc801\uc6a9\ud558\ub294 \uc0c1\uc18d\uc8fc\ud0dd :\u00a0 \ud53c\uc0c1\uc18d\uc778\uc774 [\uc18c\uc720(\ubcf4\uc720) &gt; \uac70\uc8fc &gt; \uc0ac\ub9dd\ub2f9\uc2dc \uac70\uc8fc &gt; \uae30\uc900\uc2dc\uac00 \ud070 \uac70]\u00a0<\/span><\/li><li><span style=\"font-size: 12pt;\">\ud2b9\ub840\uc8fc\ud0dd\uc774 B\uc778 \uacbd\uc6b0\u00a0 : A\/B\/C\uc8fc\ud0dd \uba3c\uc800 \ub9e4\ub3c4 \uc2dc \ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\ub418\ubbc0\ub85c, C\ub97c \uba3c\uc800 \ucc98\ubd84\ud558\uc5ec \uc77c\ubc18\uc8fc\ud0ddA+\uc0c1\uc18d\ud2b9\ub840\uc8fc\ud0dd B\ub85c \ub9cc\ub4e4\uace0, \uc774\ud6c4 B\uc8fc\ud0dd &gt; A\uc8fc\ud0dd \uc21c\uc73c\ub85c \ucc98\ubd84\ud574\uc57c \uc591\ub3c4\uc18c\ub4dd\uc138\uc5d0\uc11c \uc720\ub9ac<\/span><\/li><\/ul><\/li><li>1\uc8fc\ud0dd\uc790\uc778 \uc790\ub140 2\uba85(\uac11,\uc744)\uc774 \uac01\uc790 A \ubcf4\uc720 \uc911 \ub2e4\uc8fc\ud0dd\uc790\uc778 \ud53c\uc0c1\uc18d\uc778\uc758 \uc8fc\ud0ddB,C\ub97c\u00a0 \uac01\uc790 \uc0c1\uc18d<ul><li><span style=\"font-size: 12pt;\">\ud2b9\ub840 \uc801\uc6a9\ud558\ub294 \uc0c1\uc18d\uc8fc\ud0dd :\u00a0 \ud53c\uc0c1\uc18d\uc778\uc774 [\uc18c\uc720(\ubcf4\uc720) &gt; \uac70\uc8fc &gt; \uc0ac\ub9dd\ub2f9\uc2dc \uac70\uc8fc &gt; \uae30\uc900\uc2dc\uac00 \ud070 \uac70]\u00a0<\/span><\/li><li><span style=\"font-size: 12pt;\">\ud2b9\ub840\uc8fc\ud0dd\uc778 B\ub97c\u00a0 \uac11\uc774 \uc0c1\uc18d :\u00a0 \uc704 \ub0b4\uc6a9 \uadf8\ub300\ub85c&#8230;<\/span><\/li><li><span style=\"font-size: 12pt;\">\ud2b9\ub840\uc8fc\ud0dd\uc774 \uc544\ub2cc C\ub97c \uc744\uc774 \uc0c1\uc18d :\u00a0 \uadf8\ub0e5 2\uc8fc\ud0dd\uc790 \ud574\ub2f9.<\/span><span style=\"font-size: 12pt;\">\u00a0<\/span><\/li><\/ul><\/li><li>2\uc8fc\ud0dd\uc790\uc774\ub098 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd(A, B)\uc778 \uc0c1\uc18d\uc778\uc774 \ud53c\uc0c1\uc18d\uc778\uc758 \uc8fc\ud0ddC\ub97c\u00a0 \uc0c1\uc18d\ubc1b\ub294 \uacbd\uc6b0<ul><li><span style=\"font-size: 12pt;\">\uc77c\uc2dc\uc801 2\uc8fc\ud0dd\uacfc \uc0c1\uc18d\uc8fc\ud0dd \ud2b9\ub840\ub97c \uac01\uac01 \uadf8\ub300\ub85c \uc801\uc6a9 \uac00\ub2a5<\/span><\/li><\/ul><\/li><li>\ubb34\uc8fc\ud0dd\uc790\uc778 \uc0c1\uc18d\uc778\uc774 \uc8fc\ud0ddA \uc0c1\uc18d \ud6c4 \uc2e0\uaddc\uc8fc\ud0dd B \ucde8\ub4dd <span style=\"font-size: 12pt;\">(\uc8fc\uc758, \uc0c1\uc18d\uc8fc\ud0dd\ud2b9\ub840 \ube44\uad50)<\/span><ul><li><span style=\"font-size: 12pt;\">\uc0c1\uc18d \uc774\ud6c4 \uc8fc\ud0dd\ucde8\ub4dd\uc774\ubbc0\ub85c \uc0c1\uc18d\uc8fc\ud0dd\uc740 \ud2b9\ub840\uc801\uc6a9 \ubd88\uac00<\/span><\/li><li><span style=\"font-size: 12pt;\">\uc77c\uc2dc\uc801 2\uc8fc\ud0dd \uc694\uac74\uc5d0 \ud574\ub2f9\ud558\uba74? \uc0c1\uc18d\uc8fc\ud0dd\uc758 \ub9e4\ub3c4 \uc2dc \uc77c\uc2dc\uc801 2\uc8fc\ud0dd\uc73c\ub85c \ube44\uacfc\uc138(?)<\/span><\/li><\/ul><\/li><\/ul><ul><\/ul><ul><\/ul><ul><\/ul><ul><\/ul><ul><\/ul><ul><\/ul><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><\/ul><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1556\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1556\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc5d0 \ub300\ud55c \uad6d\uc138\uccad \uc9c8\uc758\ud68c\uc2e0<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1556\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1556\"><h5 class=\"tit_h2_noline right\" style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\uc0c1\uc99d, \uc0ac\uc804-2021-\ubc95\ub839\ud574\uc11d\uc7ac\uc0b0-0213, 2021.03.08<\/span><\/h5><p><span style=\"color: #000000;\">[\uc694\uc9c0]\u00a0<\/span><span style=\"color: #000000;\"><strong>\uc2dc\uac00\ub85c \ubcf4\ub294 \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc740 \uc0c1\uc18d\uc138 \ub610\ub294 \uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc744 \uc2e0\uace0\ud55c \uacbd\uc6b0 <span style=\"color: #0000ff;\">\ud3c9\uac00\uae30\uc900\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud3c9\uac00\uae30\uac04 \uc774\ub0b4\uc758 \uc2e0\uace0\uc77c\uae4c\uc9c0 \ub9e4\ub9e4\uacc4\uc57d\uc774 \uccb4\uacb0\ub41c \uac00\uc561<\/span>\uc744 \ub9d0\ud558\ub294 \uac83\uc784<\/strong><\/span><\/p><p><span style=\"font-size: 12pt;\"><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 14pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000;\">\uad00\ub828\ubc95\ub839 \ubc0f \uad00\ub828\uc0ac\ub840<\/span><\/strong><\/span><\/p><p><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000; font-size: 12pt;\">\u25cb\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%83%81%EC%86%8D%EC%84%B8%EB%B0%8F%EC%A6%9D%EC%97%AC%EC%84%B8%EB%B2%95%EC%A0%9C60%EC%A1%B0\" onclick=\"javascript:win_open('\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc81c60\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc81c60\uc870\" rel=\"noopener\" style=\"color: #000000;\">\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c60\uc870<\/a>\u3010\ud3c9\uac00\uc758 \uc6d0\uce59 \ub4f1\u3011<\/span><\/strong><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2460\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc774 \ubc95\uc5d0 \ub530\ub77c \uc0c1\uc18d\uc138\ub098 \uc99d\uc5ec\uc138\uac00 \ubd80\uacfc\ub418\ub294 \uc7ac\uc0b0\uc758 \uac00\uc561\uc740 \uc0c1\uc18d<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uac1c<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" -1px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc2dc\uc77c \ub610\ub294 \uc99d\uc5ec\uc77c(\uc774\ud558 \u201c\ud3c9\uac00\uae30\uc900\uc77c\u201d) \ud604\uc7ac\uc758 \uc2dc\uac00(\u6642\u50f9)\uc5d0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub530\ub978\ub2e4. \uc774 \uacbd\uc6b0 \ub2e4\uc74c \uac01 \ud638\uc758 \uacbd\uc6b0\uc5d0 \ub300\ud574\uc11c\ub294 \uac01\uac01 \ub2e4\uc74c \uac01 \ud638\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uad6c\ubd84\uc5d0 \ub530\ub978 \uae08\uc561\uc744 \uc2dc\uac00\ub85c \ubcf8\ub2e4.<\/span><\/span><\/p><ol><li><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u300c\uc790\ubcf8\uc2dc\uc7a5\uacfc \uae08\uc735\ud22c\uc790\uc5c5\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \ub530\ub978 \uc99d\uad8c\uc2dc\uc7a5\uc73c\ub85c\uc11c <\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc99d\uad8c\uc2dc\uc7a5\uc5d0\uc11c \uac70\ub798\ub418\ub294 \uc8fc\uad8c\uc0c1\uc7a5\ubc95\uc778\uc758 \uc8fc\uc2dd\ub4f1<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc911 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc8fc\uc2dd\ub4f1(\uc81c63\uc870\uc81c2\ud56d\uc5d0 \ud574\ub2f9\ud558\ub294 \uc8fc\uc2dd\ub4f1\uc740<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uc81c\uc678)\uc758 \uacbd\uc6b0: \uc81c63\uc870\uc81c1\ud56d\uc81c1\ud638\uac00\ubaa9\uc5d0 \uaddc\uc815\ub41c \ud3c9\uac00\ubc29\ubc95\uc73c\ub85c \ud3c9\uac00\ud55c \uac00\uc561<\/span><\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u300c\ud2b9\uc815 \uae08\uc735\uac70\ub798\uc815\ubcf4\uc758 \ubcf4\uace0 \ubc0f \uc774\uc6a9 \ub4f1\uc5d0 \uad00\ud55c \ubc95\ub960\u300d \uc81c2\uc870\uc81c<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">3\ud638\uc5d0 \ub530\ub978 \uac00\uc0c1\uc790\uc0b0\uc758 \uacbd\uc6b0: \uc81c65\uc870\uc81c2\ud56d\uc5d0 \uaddc\uc815\ub41c \ud3c9\uac00\ubc29\ubc95\uc73c\ub85c<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\ud3c9\uac00\ud55c \uac00\uc561<\/span><\/span><\/li><\/ol><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2461\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c1\ud56d\uc5d0 \ub530\ub978 \uc2dc\uac00\ub294 <span style=\"text-decoration: underline;\">\ubd88\ud2b9\uc815 \ub2e4\uc218\uc778 \uc0ac\uc774\uc5d0 \uc790\uc720\ub86d\uac8c \uac70\ub798\uac00\u00a0<\/span><\/span><span style=\"text-decoration: underline;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc774<\/span><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><span style=\"text-decoration: underline;\">\ub8e8\uc5b4\uc9c0\ub294 \uacbd\uc6b0\uc5d0 \ud1b5\uc0c1\uc801\uc73c\ub85c \uc131\ub9bd\ub41c\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uac00\uc561<\/span>\uc73c\ub85c \ud558\uace0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<span style=\"text-decoration: underline;\">\uc218\uc6a9\uac00\uaca9\u318d\uacf5\ub9e4\uac00\uaca9 \ubc0f \uac10\uc815\uac00\uaca9 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc2dc\uac00\ub85c \uc778\uc815\ub418\ub294 \uac83\uc744 \ud3ec\ud568<\/span>\ud55c\ub2e4.<\/span><\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2462\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c <span style=\"text-decoration: underline;\">\uc2dc\uac00\ub97c \uc0b0\uc815\ud558\uae30 \uc5b4\ub824\uc6b4 \uacbd\uc6b0<\/span>\uc5d0\ub294 \ud574\ub2f9 \uc7ac\uc0b0\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uc885\ub958, \uaddc\ubaa8, \uac70\ub798 \uc0c1\ud669 \ub4f1\uc744 \uace0\ub824\ud558\uc5ec \uc81c61\uc870\ubd80\ud130 \uc81c65\uc870\uae4c\uc9c0\uc5d0 \uaddc\uc815\ub41c \ubc29\ubc95\uc73c\ub85c \ud3c9\uac00\ud55c \uac00\uc561\uc744 \uc2dc\uac00\ub85c \ubcf8\ub2e4.<\/span><\/span><\/p><p><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000; font-size: 12pt;\">\u25cb\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%83%81%EC%86%8D%EC%84%B8%EB%B0%8F%EC%A6%9D%EC%97%AC%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C49%EC%A1%B0\" onclick=\"javascript:win_open('\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc2dc\ud589\ub839\uc81c49\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc2dc\ud589\ub839\uc81c49\uc870\" rel=\"noopener\" style=\"color: #000000;\">\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c49\uc870<\/a>\u3010\ud3c9\uac00\uc758 \uc6d0\uce59\ub4f1\u3011<\/span><\/strong><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2460 \ubc95 \uc81c60\uc870\uc81c2\ud56d\uc5d0\uc11c \u201c\uc218\uc6a9\uac00\uaca9\u318d\uacf5\ub9e4\uac00\uaca9 \ubc0f \uac10\uc815\uac00\uaca9 \ub4f1 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc2dc\uac00\ub85c \uc778\uc815\ub418\ub294 \uac83\u201d\uc774\ub780 \ud3c9\uac00\uae30\uc900\uc77c \uc804\ud6c4 6\uac1c\uc6d4(\uc99d\uc5ec\uc7ac\uc0b0\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud3c9\uac00\uae30\uc900\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud3c9\uac00<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uae30\uc900\uc77c \ud6c4 3\uac1c\uc6d4\uae4c\uc9c0\ub85c \ud55c\ub2e4. \uc774\ud558 \uc774 \ud56d\uc5d0\uc11c \u201c\ud3c9\uac00\uae30\uac04\u201d)<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc774\ub0b4\uc758 \uae30\uac04 \uc911 \ub9e4\ub9e4\u318d\uac10\uc815\u318d\uc218\uc6a9\u318d\uacbd\ub9e4(\u300c\ubbfc\uc0ac\uc9d1\ud589\ubc95\u300d\uc5d0 \ub530\ub978 \uacbd\ub9e4. \uc774\ud558 \uc774 \ud56d\uc5d0\uc11c \uac19\ub2e4) \ub610\ub294 \uacf5\ub9e4(\uc774\ud558 \uc774 \uc870 \ubc0f \uc81c49\uc870\uc7582\uc5d0\uc11c \u201c\ub9e4\ub9e4\ub4f1\u201d)\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0 \ub2e4\uc74c \uac01 \ud638\uc758 <\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc5b4\ub290 \ud558\ub098\uc5d0 \ub530\ub77c \ud655\uc778\ub418\ub294 \uac00\uc561\uc744 \ub9d0\ud55c\ub2e4. \ub2e4\ub9cc, \ud3c9\uac00\uae30\uac04\uc5d0 \ud574\ub2f9<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ud558\uc9c0 \uc54a\ub294 \uae30\uac04\uc73c\ub85c\uc11c \ud3c9\uac00\uae30\uc900\uc77c \uc804 2\ub144 \uc774\ub0b4\uc758 \uae30\uac04 \uc911\uc5d0 \ub9e4\ub9e4\ub4f1\uc774 \uc788\uac70\ub098 \ud3c9\uac00\uae30\uac04\uc774 \uacbd\uacfc\ud55c \ud6c4\ubd80\ud130 \uc81c78\uc870\uc81c1\ud56d\uc5d0 \ub530\ub978 \uae30\ud55c\uae4c\uc9c0\uc758 \uae30\uac04 \uc911\uc5d0 \ub9e4\ub9e4\ub4f1\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ud3c9\uac00\uae30\uc900\uc77c\ubd80\ud130 \uc81c2\ud56d\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0a0\uae4c\uc9c0\uc758 \uae30\uac04 \uc911\uc5d0 \uc8fc\uc2dd\ubc1c\ud589\ud68c\uc0ac\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uacbd\uc601\uc0c1\ud0dc, \uc2dc\uac04\uc758 \uacbd\uacfc \ubc0f \uc8fc\uc704\ud658\uacbd\uc758 \ubcc0\ud654 \ub4f1\uc744 \uace0\ub824\ud558\uc5ec \uac00\uaca9<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ubcc0\ub3d9\uc758 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub2e4\uace0 \ubcf4\uc544 \uc0c1\uc18d\uc138 \ub610\ub294 \uc99d\uc5ec\uc138 \ub0a9\ubd80\uc758\ubb34\uac00<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc788\ub294 \uc790(\uc774\ud558 \uc774 \uc870 \ubc0f \uc81c54\uc870\uc5d0\uc11c \u201c\ub0a9\uc138\uc790\u201d), \uc9c0\ubc29\uad6d\uc138\uccad\uc7a5<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub610\ub294 \uad00\ud560\uc138\ubb34\uc11c\uc7a5\uc774 \uc2e0\uccad\ud558\ub294 \ub54c\uc5d0\ub294 \uc81c49\uc870\uc7582\uc81c1\ud56d\uc5d0 \ub530\ub978 \ud3c9\uac00<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc2ec\uc758\uc704\uc6d0\ud68c\uc758 \uc2ec\uc758\ub97c \uac70\uccd0 \ud574\ub2f9 \ub9e4\ub9e4\ub4f1\uc758 \uac00\uc561\uc744 \ub2e4\uc74c \uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ub530\ub77c \ud655\uc778\ub418\ub294 \uac00\uc561\uc5d0 \ud3ec\ud568\uc2dc\ud0ac \uc218 \uc788\ub2e4.<\/span><\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">1. \ud574\ub2f9 \uc7ac\uc0b0\uc5d0 \ub300\ud55c \ub9e4\ub9e4\uc0ac\uc2e4\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \uac70\ub798\uac00\uc561. \ub2e4\ub9cc, \ub2e4\uc74c \uac01 \ubaa9\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4.<\/span><\/p><p style=\"padding-left: 40px;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">\uac00. \ud2b9\uc218\uad00\uacc4\uc778\uacfc\uc758 \uac70\ub798 \ub4f1\uc73c\ub85c \uadf8 \uac70\ub798\uac00\uc561\uc774 \uac1d\uad00\uc801\uc73c\ub85c \ubd80\ub2f9\ud558\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub098.\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uac70\ub798\ub41c \ube44\uc0c1\uc7a5\uc8fc\uc2dd\uc758 \uac00\uc561(\uc561\uba74\uac00\uc561\uc758 \ud569\uacc4\uc561\uc744 \ub9d0\ud55c\ub2e4)\uc774 \ub2e4\uc74c\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uae08\uc561 \uc911 \uc801\uc740 \uae08\uc561 \ubbf8\ub9cc\uc778 \uacbd\uc6b0(\uc81c49\uc870\uc7582\uc81c1\ud56d\uc5d0 \ub530\ub978 \ud3c9\uac00\uc2ec\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc704\uc6d0\ud68c\uc758 \uc2ec\uc758\ub97c \uac70\uccd0 \uadf8 \uac70\ub798\uac00\uc561\uc774 \uac70\ub798\uc758 \uad00\ud589\uc0c1 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\ub2e4\uace0 \uc778\uc815\ub418\ub294 \uacbd\uc6b0\ub294 \uc81c\uc678\ud55c\ub2e4)<\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">1)\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc561\uba74\uac00\uc561\uc758 \ud569\uacc4\uc561\uc73c\ub85c \uacc4\uc0b0\ud55c \ud574\ub2f9 \ubc95\uc778\uc758 \ubc1c\ud589\uc8fc\uc2dd\ucd1d\uc561 \ub610\ub294<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\ucd9c\uc790\ucd1d\uc561\uc758 100\ubd84\uc758 1\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561<\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">2) 3\uc5b5\uc6d0<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">2.\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ud574\ub2f9 \uc7ac\uc0b0(\ubc95 \uc81c63\uc870\uc81c1\ud56d\uc81c1\ud638\uc5d0 \ub530\ub978 \uc7ac\uc0b0\uc744 \uc81c\uc678\ud55c\ub2e4)\uc5d0 \ub300\ud558\uc5ec<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\ub458 \uc774\uc0c1\uc758 \uae30\ud68d\uc7ac\uc815\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \uacf5\uc2e0\ub825 \uc788\ub294 \uac10\uc815\uae30\uad00(\uc774\ud558\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u201c\uac10\uc815\uae30\uad00\u201d\uc774\ub77c \ud55c\ub2e4)\uc774 \ud3c9\uac00\ud55c \uac10\uc815\uac00\uc561\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \uac10\uc815<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uac00\uc561\uc758 \ud3c9\uade0\uc561. (\ub2e8\uc11c \uc0dd\ub7b5)<\/span><\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">3. \ud574\ub2f9 \uc7ac\uc0b0\uc5d0 \ub300\ud558\uc5ec \uc218\uc6a9\u318d\uacbd\ub9e4 \ub610\ub294 \uacf5\ub9e4\uc0ac\uc2e4\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uadf8 \ubcf4\uc0c1\uac00\uc561\u318d\uacbd\ub9e4\uac00\uc561 \ub610\ub294 \uacf5\ub9e4\uac00\uc561. (\ub2e8\uc11c \uc0dd\ub7b5)<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2461 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c \uc81c1\ud56d \uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ub530\ub978 \uac00\uc561\uc774 <span style=\"text-decoration: underline;\">\ud3c9\uac00<\/span><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><span style=\"text-decoration: underline;\">\uae30\uc900\uc77c \uc804\ud6c4 6\uac1c\uc6d4<\/span>(<span style=\"text-decoration: underline;\">\uc99d\uc5ec\uc7ac\uc0b0\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud3c9\uac00\uae30\uc900\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130<\/span><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><span style=\"text-decoration: underline;\">\u00a0\ud3c9\uac00\uae30\uc900\uc77c \ud6c4 3\uac1c\uc6d4\uae4c\uc9c0<\/span>\ub85c \ud55c\ub2e4) \uc774\ub0b4\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub294 \ub2e4\uc74c \uac01 \ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \ub0a0\uc744 \uae30\uc900\uc73c\ub85c \ud558\uc5ec \ud310\ub2e8\ud558\uba70, \uc81c1\ud56d\uc5d0 \ub530\ub77c \uc2dc\uac00\ub85c \ubcf4\ub294 \uac00\uc561\uc774 \ub458 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 \ud3c9\uac00\uae30\uc900\uc77c\uc744 \uc804\ud6c4\ud558\uc5ec \uac00\uc7a5 \uac00\uae4c\uc6b4 \ub0a0\uc5d0 \ud574\ub2f9\ud558\ub294 \uac00\uc561(\uadf8 \uac00\uc561\uc774 \ub458 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uadf8 \ud3c9\uade0\uc561\uc744 \ub9d0\ud55c\ub2e4)\uc744 \uc801\uc6a9\ud55c\ub2e4. \ub2e4\ub9cc, \ud574\ub2f9 \uc7ac\uc0b0\uc758 \ub9e4\ub9e4\ub4f1\uc758 \uac00\uc561\uc774<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc81c4\ud56d\uc5d0 \ub530\ub978 \uac00\uc561\uc744 \uc801\uc6a9\ud558\uc9c0 \uc544\ub2c8\ud55c\ub2e4.<\/span><\/span><\/p><ol><li><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">\uc81c1\ud56d\uc81c1\ud638\uc758 \uacbd\uc6b0\uc5d0\ub294 \ub9e4\ub9e4\uacc4\uc57d\uc77c<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c1\ud56d\uc81c2\ud638\uc758 \uacbd\uc6b0\uc5d0\ub294 \uac00\uaca9\uc0b0\uc815\uae30\uc900\uc77c\uacfc \uac10\uc815\uac00\uc561\ud3c9\uac00\uc11c \uc791\uc131\uc77c<\/span><\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c1\ud56d\uc81c3\ud638\uc758 \uacbd\uc6b0\uc5d0\ub294 \ubcf4\uc0c1\uac00\uc561\u318d\uacbd\ub9e4\uac00\uc561 \ub610\ub294 \uacf5\ub9e4\uac00\uc561\uc774 \uacb0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc815\ub41c \ub0a0<\/span><\/span><\/li><\/ol><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2463 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c \uae30\ud68d\uc7ac\uc815\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \ud574\ub2f9 \uc7ac\uc0b0\uacfc <span style=\"text-decoration: underline;\">\uba74\uc801\u318d\uc704\uce58\u318d\uc6a9\ub3c4\u318d\uc885\ubaa9 \ubc0f \uae30\uc900\uc2dc\uac00\uac00 \ub3d9\uc77c\ud558\uac70\ub098 \uc720\uc0ac\ud55c \ub2e4\ub978 \uc7ac\uc0b0\uc5d0\u00a0<\/span><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><span style=\"text-decoration: underline;\">\ub300\ud55c \uac19\uc740 \ud56d \uac01 \ud638\uc758 \uc5b4\ub290 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uac00\uc561<\/span>[\ubc95 \uc81c67\uc870 \ub610\ub294<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uc81c68\uc870\uc5d0 \ub530\ub77c <strong>\uc0c1\uc18d\uc138 \ub610\ub294 \uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc744 \uc2e0\uace0\ud55c \uacbd\uc6b0<\/strong>\uc5d0\ub294 <strong>\ud3c9\uac00\uae30\uc900\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \uc81c1\ud56d\uc5d0 \ub530\ub978 \ud3c9\uac00\uae30\uac04 \uc774\ub0b4\uc758 \uc2e0\uace0\uc77c\uae4c\uc9c0\uc758 \uac00\uc561<\/strong>\uc744 \ub9d0\ud55c\ub2e4]\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub294 <span style=\"text-decoration: underline;\">\ud574\ub2f9 \uac00\uc561\uc744 \ubc95 \uc81c60\uc870\uc81c2\ud56d\uc5d0 \ub530\ub978 \uc2dc\uac00\ub85c \ubcf8<\/span>\ub2e4.<\/span><\/span><\/p><p><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000; font-size: 12pt;\">\u25cb\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%83%81%EC%86%8D%EC%84%B8%EB%B0%8F%EC%A6%9D%EC%97%AC%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EA%B7%9C%EC%B9%99%EC%A0%9C15%EC%A1%B0\" onclick=\"javascript:win_open('\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc2dc\ud589\uaddc\uce59\uc81c15\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc2dc\ud589\uaddc\uce59\uc81c15\uc870\" rel=\"noopener\" style=\"color: #000000;\">\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c15\uc870<\/a>\u3010\ud3c9\uac00\uc758 \uc6d0\uce59\ub4f1\u3011<\/span><\/strong><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2462 \uc601 \uc81c49\uc870\uc81c4\ud56d\uc5d0\uc11c \u201c<strong>\uae30\ud68d\uc7ac\uc815\ubd80\ub839\uc73c\ub85c \uc815\ud558\ub294 \ud574\ub2f9 \uc7ac\uc0b0\uacfc \uba74\uc801<\/strong><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><strong>\u318d\uc704\uce58\u318d\uc6a9\ub3c4\u318d\uc885\ubaa9 \ubc0f \uae30\uc900\uc2dc\uac00\uac00 \ub3d9\uc77c\ud558\uac70\ub098 \uc720\uc0ac\ud55c \ub2e4\ub978 \uc7ac\uc0b0<\/strong>\u201d<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc774\ub780 \ub2e4\uc74c \uac01 \ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \uc7ac\uc0b0\uc744 \ub9d0\ud55c\ub2e4.<\/span><\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">1. \u300c\ubd80\ub3d9\uc0b0 \uac00\uaca9\uacf5\uc2dc\uc5d0 \uad00\ud55c \ubc95\ub960\u300d\uc5d0 \ub530\ub978 \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9(\uc0c8\ub85c\uc6b4 \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc774 \uace0\uc2dc\ub418\uae30 \uc804\uc5d0\ub294 \uc9c1\uc804\uc758 \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc744 \ub9d0\ud55c\ub2e4.\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc774\ud558 \uc774 \ud56d\uc5d0\uc11c \uac19\ub2e4)\uc774 \uc788\ub294 <strong>\uacf5\ub3d9\uc8fc\ud0dd<\/strong>\uc758 \uacbd\uc6b0: \ub2e4\uc74c \uac01 \ubaa9\uc758 \uc694\uac74\uc744<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ubaa8\ub450 \ucda9\uc871\ud558\ub294 \uc8fc\ud0dd. \ub2e4\ub9cc, \ud574\ub2f9 \uc8fc\ud0dd\uc774 \ub458 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 \ud3c9\uac00<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub300\uc0c1 \uc8fc\ud0dd\uacfc \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9 \ucc28\uc774\uac00 \uac00\uc7a5 \uc791\uc740 \uc8fc\ud0dd\uc744 \ub9d0\ud55c\ub2e4.<\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"color: #000000; font-size: 12pt;\">\uac00. \ud3c9\uac00\ub300\uc0c1 \uc8fc\ud0dd\uacfc <strong>\ub3d9\uc77c\ud55c \uacf5\ub3d9\uc8fc\ud0dd\ub2e8\uc9c0<\/strong>(\u300c\uacf5\ub3d9\uc8fc\ud0dd\uad00\ub9ac\ubc95\u300d\uc5d0 \ub530\ub978 \uacf5\ub3d9\uc8fc\ud0dd\ub2e8\uc9c0\ub97c \ub9d0\ud55c\ub2e4) \ub0b4\uc5d0 \uc788\uc744 \uac83<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub098.\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ud3c9\uac00\ub300\uc0c1 \uc8fc\ud0dd\uacfc \uc8fc\uac70\uc804\uc6a9\uba74\uc801(\u300c\uc8fc\ud0dd\ubc95\u300d\uc5d0 \ub530\ub978 \uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc744<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\ub9d0\ud55c\ub2e4)\uc758 \ucc28\uc774\uac00 \ud3c9\uac00\ub300\uc0c1 \uc8fc\ud0dd\uc758 <strong>\uc8fc\uac70\uc804\uc6a9\uba74\uc801\uc758 100\ubd84\uc758 5 \uc774\ub0b4<\/strong>\uc77c \uac83<\/span><\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ub2e4.\u00a0<\/span><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\ud3c9\uac00\ub300\uc0c1 \uc8fc\ud0dd\uacfc \uacf5\ub3d9\uc8fc\ud0dd\uac00\uaca9\uc758 \ucc28\uc774\uac00 \ud3c9\uac00\ub300\uc0c1 \uc8fc\ud0dd\uc758 \uacf5\ub3d9<\/span><\/strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><strong>\uc8fc\ud0dd\uac00\uaca9\uc758 100\ubd84\uc758 5 \uc774\ub0b4\uc77c<\/strong> \uac83<\/span><\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">2.\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c1\ud638 \uc678\uc758 \uc7ac\uc0b0\uc758 \uacbd\uc6b0: \ud3c9\uac00\ub300\uc0c1 \uc7ac\uc0b0\uacfc \uba74\uc801\u318d\uc704\uce58\u318d\uc6a9\ub3c4\u318d\uc885\ubaa9<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\ubc0f \uae30\uc900\uc2dc\uac00\uac00 \ub3d9\uc77c\ud558\uac70\ub098 \uc720\uc0ac\ud55c \ub2e4\ub978 \uc7ac\uc0b0<\/span><\/span><\/p><p><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000; font-size: 12pt;\">\u25cb\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%83%81%EC%86%8D%EC%84%B8%EB%B0%8F%EC%A6%9D%EC%97%AC%EC%84%B8%EB%B2%95%EC%A0%9C68%EC%A1%B0\" onclick=\"javascript:win_open('\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc81c68\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc0c1\uc18d\uc138\ubc0f\uc99d\uc5ec\uc138\ubc95\uc81c68\uc870\" rel=\"noopener\" style=\"color: #000000;\">\uc0c1\uc18d\uc138 \ubc0f \uc99d\uc5ec\uc138\ubc95 \uc81c68\uc870<\/a>\u3010\uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc2e0\uace0\u3011<\/span><\/strong><\/p><p><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u2460\u00a0<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uc81c4\uc870\uc7582\uc5d0 \ub530\ub77c \uc99d\uc5ec\uc138 \ub0a9\ubd80\uc758\ubb34\uac00 \uc788\ub294 \uc790\ub294 <span style=\"text-decoration: underline;\">\uc99d\uc5ec\ubc1b\uc740 \ub0a0\uc774 \uc18d\ud558\ub294<\/span><\/span><span style=\"text-decoration: underline;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0<\/span><\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><span style=\"text-decoration: underline;\">\ub2ec\uc758 \ub9d0\uc77c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4<\/span>\uc5d0 \uc81c47\uc870\uc640 \uc81c55\uc870\uc81c1\ud56d\uc5d0 \ub530\ub978 \uc99d\uc5ec\uc138\uc758<\/span><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\u00a0\uacfc\uc138\uac00\uc561 \ubc0f \uacfc\uc138\ud45c\uc900\uc744 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \ub0a9\uc138\uc9c0 \uad00\ud560 \uc138\ubb34\uc11c\uc7a5\uc5d0\uac8c \uc2e0\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. (\ub2e8\uc11c \uc0dd\ub7b5)<\/span><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1557\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1557\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uacfc \uc591\ub3c4\uc18c\ub4dd\uc138 _ \ud310\ub840\/\uc2ec\ud310\/\uc2ec\uc0ac<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1557\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1557\"><h5>&lt; \ud310\ub840 &gt;<\/h5><ul><li><p class=\"tit_h2_noline fr\"><span style=\"font-size: 12pt;\">\uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0-2019-\ub204-67533\u00a0 :\u00a0<span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\">\uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c3\ud56d\uacfc \uc81c2\ud56d\uc758 \uc911\ubcf5\uc801\uc6a9 \uac00\ubd80<\/span><\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"font-size: 12pt;\">\u2460 \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c3\ud56d\uc740, \uacf5\ub3d9\uc73c\ub85c \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc8fc\ud0dd \uc218\ub97c \uacc4\uc0b0\ud560 \ub54c \uacf5\ub3d9\uc18c\uc720\uc790 \uac01\uc790\uac00 \uadf8 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c \uac83\uc73c\ub85c \ubcf4\ub294 \uaddc\uc815(\uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C154%EC%A1%B0%EC%9D%982\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c154\uc870\uc7582');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c154\uc870\uc7582\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c154\uc870\uc7582<\/a>)\uc5d0 \ub300\ud574\u00a0\uc0c1\uc18d\uc8fc\ud0dd\uc5d0 \ud55c\ud558\uc5ec \uc608\uc678\uaddc\uc815\uc744 \ub450\uc5b4 \uacf5\ub3d9\uc18c\uc720\uc790 \uc911 \ud55c\uc0ac\ub78c\uc758 \uc18c\uc720 \uc8fc\ud0dd\uc73c\ub85c \ubcf4\ub3c4\ub85d \ud568\uc73c\ub85c\uc368 \uac70\uc8fc\uc790\uac00 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\u00a0\uc774\uc678\uc758 \uc18c\uc720\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\u00a0\uc18c\uc218\uc9c0\ubd84\uc744 \uac00\uc9c4 \uc0c1\uc18d\uc778\uc740\u00a0\uc0c1\uc18d\uc8fc\ud0dd\uc758 \uc9c0\ubd84\uc18c\uc720\uc5d0 \ub300\ud574\uc11c\ub294 \uc8fc\ud0dd\uc774 \uc5c6\ub294 \uac83\uc73c\ub85c \ubcf4\uae30 \uc704\ud55c \u2018\uacf5\ub3d9\uc0c1\uc18d\uc778 \uc0ac\uc774\uc758 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc758 \uc18c\uc720\uc790\u2018\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud55c \uaddc\uc815\uc774\ub2e4.<\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"font-size: 12pt;\">\u2461 \ubc18\uba74, \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c2\ud56d\uc740\u00a0\uc0c1\uc18d\uc8fc\ud0dd\uacfc \uc77c\ubc18\uc8fc\ud0dd\uc744 \uad6d\ub0b4\uc5d0 \uac01\uac01 1\uac1c\uc529 \uc18c\uc720\ud558\uace0 \uc788\ub294 1\uc138\ub300\uac00 \uc77c\ubc18\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uad6d\ub0b4\uc5d0 1\uac1c\uc758 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\uace0 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uc544 1\uc138\ub300 1\uc8fc\ud0dd\uc758 \ube44\uacfc\uc138 \ud2b9\ub840\uaddc\uc815\uc744 \uc801\uc6a9\ud55c\ub2e4\ub294 \u2018\ube44\uacfc\uc138 \ud2b9\ub840\uaddc\uc815\uc758 \uc801\uc6a9\uc601\uc5ed\u2018\uc744 \ud310\ub2e8\ud558\uae30 \uc704\ud55c \uaddc\uc815\uc774\ubbc0\ub85c, \uc704 \uacf5\ub3d9\uc0c1\uc18d\uc778 \uc0ac\uc774\uc758 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\u00a0\uc18c\uc720\uc790 \ud310\ub2e8\uacfc\ub294 \uadf8 \uaddc\uc815\uc758 \ucde8\uc9c0\uac00 \ub2e4\ub974\ub2e4\uace0 \ubcf4\uc778\ub2e4.<\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"font-size: 12pt;\">\u2462 \uc774\ucc98\ub7fc \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c2\ud56d\uacfc \uc81c3\ud56d\uc740 \uadf8 \uaddc\uc815\uc758 \ubaa9\uc801\uacfc \ucde8\uc9c0\ub97c \ub2ec\ub9ac \ud558\ub294 \uc774\uc0c1 \uac01 \uaddc\uc815\uc774 \ub3d9\uc2dc\uc5d0 \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4\uace0 \ubcfc \uac83\uc778\ubc14, \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc774 \uc788\ub294 \uacbd\uc6b0 \uc6b0\uc120 \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c3\ud56d\uc5d0 \ub530\ub77c \uadf8 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc744 \ud574\ub2f9 \uac70\uc8fc\uc790\uc758 \uc8fc\ud0dd\uc73c\ub85c \ubcfc \uc218 \uc788\ub294\uc9c0\ub97c \ud310\ub2e8\ud55c \ud6c4, \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c1, 2, 4 \ub0b4\uc9c0 6\ud56d\uc758 \uac01 \ud2b9\ub840\uc5d0 \ud574\ub2f9\ub418\uc5b4 1\uc138\ub300 1\uc8fc\ud0dd\uc758 \ube44\uacfc\uc138 \uaddc\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub294\uc9c0\ub97c \ud310\ub2e8\ud558\uba74 \ucda9\ubd84\ud558\ub2e4.<\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" style=\"font-size: 12pt;\">\u2463 \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c3\ud56d\uc774 2017. 2. 3. \uac1c\uc815\ub418\uc5b4 \ud53c\uc0c1\uc18d\uc778\uc774 \uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc 2 \uc774\uc0c1\uc758 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc120\uc21c\uc704 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\u00a01\ucc44\uc5d0 \ub300\ud558\uc5ec\ub9cc \uc704 \uc18c\uc720\uc790 \ud310\uc815 \uae30\uc900\uc774 \uc801\uc6a9\ub418\uac8c \ub418\uc5c8\ub2e4\uace0 \ud558\ub354\ub77c\ub3c4, \uc774\ub294 \uc704 1\ucc44\ub97c \uc81c\uc678\ud55c \ub098\uba38\uc9c0 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc5d0 \ub300\ud558\uc5ec \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C154%EC%A1%B0%EC%9D%982\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c154\uc870\uc7582');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c154\uc870\uc7582\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c154\uc870\uc7582<\/a>\uac00 \uc801\uc6a9\ub418\uc5b4 \uc704 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uac01 \uc0c1\uc18d\uc778\ub4e4\uc758 \uc18c\uc720\ub85c \ubcf8\ub2e4\ub294 \uc758\ubbf8\uc5d0 \ubd88\uacfc\ud558\ubbc0\ub85c, \uc704 \uac1c\uc815\uc73c\ub85c \uc778\ud558\uc5ec \uad6c\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c2\ud56d\uc758 \uc801\uc6a9 \uc5ec\ubd80\uac00 \ub2ec\ub77c\uc9c4\ub2e4\uace0 \ubcfc \uc218\ub3c4 \uc5c6\ub2e4.<\/span><\/p><\/li><li><span style=\"font-size: 12pt;\">\ub300\ubc95\uc6d0 2023\ub45053799 : \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uacfc \uc591\ub3c4\uc18c\ub4dd\uc138<\/span><ul><li><span style=\"font-size: 12pt;\">\uad6c \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839(2020. 2. 11. \ub300\ud1b5\ub839\ub839 \uc81c30395\ud638\ub85c \uac1c\uc815\ub418\uae30 \uc804\uc758 \uac83, \uc774\ud558 \uac19\ub2e4) <strong>\uc81c155\uc870 \uc81c2\ud56d\uc740 \uc0c1\uc18d\uc73c\ub85c \uc778\ud55c \uc77c\uc2dc\uc801 1\uc138\ub300 2\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840<\/strong>\ub97c \uaddc\uc815\ud558\uba74\uc11c \uadf8 <strong>\ub2e8\uc11c\uc5d0\uc11c \ub3d9\uac70\ubd09\uc591 \ud569\uac00 \uc911 \uc0c1\uc18d\uac1c\uc2dc\ub85c \uc0c1\uc18d\uc778\uc774 2\uc8fc\ud0dd\uc744 \ubcf4\uc720\ud558\uac8c \ub418\ub294 \uacbd\uc6b0\uc758 \ube44\uacfc\uc138 \ud2b9\ub840\ub3c4 \uc544\uc6b8\ub7ec \uaddc\uc815<\/strong>\ud558\uace0 \uc788\uace0, \uad6c \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c<strong>155\uc870 \uc81c3\ud56d<\/strong>(\uc774\ud558 \u2018<strong>\uc774 \uc0ac\uac74 \ud2b9\ub840\uc870\ud56d<\/strong>\u2019\uc774\ub77c \ud55c\ub2e4)\uc740 \u2018<strong>\uc81c154\uc870 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \uc5ec\ubd80\ub97c \ud310\ub2e8\ud560 \ub54c \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd \uc678\uc758 \ub2e4\ub978 \uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \ub54c\uc5d0\ub294 \ud574\ub2f9 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc740 \ud574\ub2f9 \uac70\uc8fc\uc790\uc758 \uc8fc\ud0dd\uc73c\ub85c \ubcf4\uc9c0 \uc544\ub2c8\ud55c\ub2e4. \ub2e4\ub9cc, \uc0c1\uc18d\uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778<\/strong>\uc758 \uacbd\uc6b0\uc5d0\ub294 \uadf8\ub7ec\ud558\uc9c0 \uc544\ub2c8\ud558\uba70, \uc0c1\uc18d\uc9c0\ubd84\uc774 \uac00\uc7a5 \ud070 \uc0c1\uc18d\uc778\uc774 2\uba85 \uc774\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 \uadf8 2\uba85 \uc774\uc0c1\uc758 \uc0ac\ub78c \uc911 \ub2f9\ud574 \uc8fc\ud0dd\uc5d0 \uac70\uc8fc\ud558\ub294 \uc790, \ucd5c\uc5f0\uc7a5\uc790\uc758 \uc21c\uc11c\uc5d0 \ub530\ub77c \uadf8\uc5d0 \ud574\ub2f9\ud558\ub294 \uc0ac\ub78c\uc774 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c \uac83\uc73c\ub85c \ubcf8\ub2e4\u2019\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4. \uc774\ub294 \uc0c1\uc18d\uc73c\ub85c \uc0c1\uc18d\uc778\ub4e4\uc774 \uc8fc\ud0dd\uc744 \uacf5\ub3d9\uc73c\ub85c \uc18c\uc720\ud558\uac8c \ub41c \uacbd\uc6b0\uc5d0\ub3c4 \uc8fc\ud0dd\uc218\ub97c \uacc4\uc0b0\ud560 \ub54c \uad6c \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c154\uc870\uc7582\uc5d0 \ub530\ub77c \uacf5\uc720\uc790 \uc804\uc6d0\uc774 \uac01\uac01 1\uc8fc\ud0dd\uc744 \uc18c\uc720\ud558\ub294 \uac83\uc73c\ub85c \ubcf4\ub294 \ubd88\ud569\ub9ac\ud568\uc744 \uc81c\uac70\ud558\uae30 \uc704\ud55c \ub370 \uadf8 \uc785\ubc95\ucde8\uc9c0\uac00 \uc788\ub2e4. \ud55c\ud3b8 \uc704 \ub3d9\uac70\ubd09\uc591 \ud569\uac00\uc5d0 \uad00\ud55c \ube44\uacfc\uc138 \ud2b9\ub840\uaddc\uc815(\uc81c155\uc870 \uc81c2\ud56d \ub2e8\uc11c)\uc740 \uc774 \uc0ac\uac74 \ud2b9\ub840\uc870\ud56d\uc5d0\ub3c4 \uadf8\ub300\ub85c \uc801\uc6a9\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4. <\/span><br \/><span style=\"font-size: 12pt;\">\uc774 \uc0ac\uac74 \ud2b9\ub840\uc870\ud56d\uc740 <strong>\uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \uc0c1\uc18d\uc778\uacfc \ud53c\uc0c1\uc18d\uc778\uc774 \ubcc4\ub3c4\uc758 \ub3c5\ub9bd\ud55c \uc138\ub300\ub97c \uad6c\uc131\ud558\uace0 \uc788\uc74c\uc744 \uc804\uc81c<\/strong>\ub85c \ud55c \uaddc\uc815\uc73c\ub85c\uc11c, <strong>\ub3d9\uac70\ubd09\uc591 \ud569\uac00\uc5d0 \uad00\ud55c \uc704 \uc81c155\uc870 \uc81c2\ud56d \ub2e8\uc11c\uc758 \ud2b9\ub840\uaddc\uc815\uc774 \uc801\uc6a9\ub418\ub294 \uacbd\uc6b0 \ub4f1 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c<\/strong> \uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \uc774\ubbf8 1\uc138\ub300 2\uc8fc\ud0dd \uc774\uc0c1\uc774\uc5b4\uc11c \uc591\ub3c4\uc18c\ub4dd\uc138 \ube44\uacfc\uc138 \ub300\uc0c1\uc778 1\uc138\ub300 1\uc8fc\ud0dd\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0\uc5d0\uae4c\uc9c0 \uc801\uc6a9\ub41c\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c, <strong>\uc0c1\uc18d\uac1c\uc2dc \ub2f9\uc2dc \ud53c\uc0c1\uc18d\uc778\uacfc 1\uc138\ub300\ub97c \uad6c\uc131\ud558\ub294 \uc0c1\uc18d\uc778\uc774 \uacf5\ub3d9\uc73c\ub85c \uc0c1\uc18d\ubc1b\uc740 \uc8fc\ud0dd\uc740 \uc774 \uc0ac\uac74 \ud2b9\ub840\uc870\ud56d\uc758 \u2018\uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\u2019\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4<\/strong>\uace0 \ubcf4\uc544\uc57c \ud55c\ub2e4.\u00a0 \u00a0<\/span><\/li><\/ul><\/li><\/ul><h5>&lt; \uad6d\uc138\uccad \uc2ec\ud310 \ub4f1 &gt;<\/h5><ul><li class=\"tit_h2_noline fr\"><span style=\"font-size: 12pt;\">\uc870\uc2ec-2021-\uc11c-2745 , 2021.10.12 :\u00a0<\/span><ul><li><span style=\"font-size: 12pt;\">\uc120\uc21c\uc704\uc0c1\uc18d\uc8fc\ud0dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uc77c\ubc18\uc8fc\ud0dd \uc591\ub3c4\uc2dc \uc8fc\ud0dd\uc218\uc5d0\uc11c \uc81c\uc678\ud560 \uc218 \uc788\uace0, \ub098\uba38\uc9c0 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd(\uc18c\uc218\uc9c0\ubd84)\uc778 \uc7c1\uc810\uc0c1\uc18d\uc8fc\ud0dd\uc5d0 \ub300\ud574\uc11c\ub294 \uc8fc\ud0dd\uc218\uc5d0 \ud3ec\ud568\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840 \uc801\uc6a9\uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uac83\uc774 \ud0c0\ub2f9<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc870\uc2ec-2017-\uc11c-0501 , 2018.05.09\u00a0<\/span><ul><li><span style=\"font-size: 12pt;\">\uccad\uad6c\uc778\uc774 \ube44\ub85d 2\ucc44\uc758 \uc8fc\ud0dd\uc744 \uacf5\ub3d9\uc73c\ub85c \uc0c1\uc18d\ubc1b\uc558\ub2e4 \ud558\ub354\ub77c\ub3c4 \uacf5\ub3d9<span class=\"highlight\">\uc0c1\uc18d\uc8fc\ud0dd<\/span>\uc774 \ubaa8\ub450\u00a0<span class=\"highlight\">\uc18c\uc218\uc9c0\ubd84<\/span>\uc778 \uacbd\uc6b0\uc5d0\ub294 \uc77c\ubc18\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud560 \ub54c \uadf8\u00a0<span class=\"highlight\">\uc18c\uc218\uc9c0\ubd84<\/span>\uc744 \ubcf4\uc720 \uc8fc\ud0dd \uc218\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc11d\ud574 \uc628 \uc810 \ub4f1\uc5d0 \ube44\ucd94\uc5b4 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840\uaddc\uc815\uc758 \uc801\uc6a9\uc744 \ubc30\uc81c\ud558\uace0 \uccad\uad6c\uc778\uc5d0\uac8c \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ubd80\uacfc\ud55c \ucc98\ubd84\uc740 \uc798\ubabb\uc774 \uc788\uc74c<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc870\uc2ec-2020-\uc804-8566 , 2021.05.06<\/span><ul><li><span style=\"font-size: 12pt;\">\uc120\uc21c\uc704 \uc6b0\uc120\uc8fc\ud0dd\uc778 \uc7c1\uc810\uc0c1\uc18d\uc8fc\ud0dd2\uc5d0 \ub300\ud574\uc11c\ub9cc \uc77c\ubc18\uc8fc\ud0dd \uc591\ub3c4\uc2dc \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678\ud560 \uc218 \uc788\uace0, \ub098\uba38\uc9c0 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd(\uc18c\uc218\uc9c0\ubd84)\uc778 \uc7c1\uc810\uc0c1\uc18d\uc8fc\ud0dd1\uc5d0 \ub300\ud574\uc11c\ub294 \uc8fc\ud0dd \uc218\uc5d0 \ud3ec\ud568\ud558\uc5ec 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \ud2b9\ub840 \uc801\uc6a9\uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uac83\uc774 \ud0c0\ub2f9\ud558\ub2e4\uace0 \ubcf4\uc774\ub294 \uc810 \ub4f1\uc5d0 \ube44\ucd94\uc5b4 \ucc98\ubd84\uccad\uc774 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \ubd80\uacfc\ud55c \uc774 \uac74 \ucc98\ubd84\uc740 \ub2ec\ub9ac \uc798\ubabb\uc774 \uc5c6\ub2e4.<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc870\uc2ec2008\uc11c1200 , 2008.11.12 : \uacf5\ub3d9\uc0c1\uc18d \ub2e4\uac00\uad6c\uc8fc\ud0dd\uc744 \ub2e4\uc138\ub300\uc8fc\ud0dd\uc73c\ub85c \uad6c\ubd84\ub4f1\uae30 \ud6c4 \uc591\ub3c4 \uc2dc \uc8fc\ud0dd\uc218<\/span><ul><li><span style=\"font-size: 12pt;\"><span class=\"highlight\">1\uc138\ub3001\uc8fc\ud0dd<\/span>\ube44\uacfc\uc138\uc758 \uaddc\uc815\uc744 \uc801\uc6a9\ud568\uc5d0 \uc788\uc5b4 \uacf5\ub3d9<span class=\"highlight\">\uc0c1\uc18d\uc8fc\ud0dd<\/span>\uc744 \uc2e0\ucd95 \ub610\ub294 \uc99d\ucd95\uc5c6\uc774 \ub2e8\uc21c\ud788 \ub2e4\uac00\uad6c \uc8fc\ud0dd\uc5d0\uc11c \ub2e4\uc138\ub300\uc8fc\ud0dd\uc73c\ub85c \uad6c\ubd84\ub4f1\uae30\ub9cc \ud558\ub294 \uacbd\uc6b0 \ub2f9\ud574\u00a0<span class=\"highlight\">\uc0c1\uc18d\uc8fc\ud0dd<\/span>\uc740 \uc2e4\uc9c8\uacfc\uc138 \uc6d0\uce59\uc0c1 \ub2e4\uac00\uad6c \uc8fc\ud0dd\uc5d0 \ud574\ub2f9\ud558\ubbc0\ub85c 1\uc8fc\ud0dd\uc73c\ub85c \ubd04\uc774 \ud0c0\ub2f9\ud568<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc870\uc2ec-2022-\uc11c-0065 , 2022.12.29\u00a0<\/span><ul><li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C155%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ubc95\uc2dc\ud589\ub839\uc81c155\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ubc95\uc2dc\ud589\ub839\uc81c155\uc870\" rel=\"noopener\">\uc18c\ubc95 \uc2dc\ud589\ub839 \uc81c155\uc870<\/a>\u00a0\uc81c3\ud56d\uc5d0 \ub530\ub77c \ubc30\uc6b0\uc790\uac00 \uc0c1\uc18d\ubc1b\uc740 2\uac1c\uc758 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd\u00a0\uc18c\uc218\uc9c0\ubd84\u00a0\uc911 \uc8fc\ud0dd \uc218\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc120\uc21c\uc704 \uc6b0\uc120\uc8fc\ud0dd\uc740 \ud53c\uc0c1\uc18d\uc778\uc774 \ubcf4\uc720\ud55c \uae30\uac04\uc774 \uac00\uc7a5 \uae34\u00a0\uc18c\uc218\uc9c0\ubd842\uc778 \ubc18\uba74 \uccad\uad6c\uc778\uc774 \uc77c\ubc18\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud560 \ub2f9\uc2dc \uccad\uad6c\uc778\uc758 \ubc30\uc6b0\uc790\uac00 \uc18c\uc720\ud55c\u00a0\uc18c\uc218\uc9c0\ubd84\uc740\u00a0\uc18c\uc218\uc9c0\ubd841\uc774\ubbc0\ub85c \uc774\ub97c \uc8fc\ud0dd\uc218\uc5d0\uc11c \uc81c\uc678\ud560 \uc218 \uc5c6\uc74c<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc0ac\uc804-2021-\ubc95\uaddc\uc7ac\uc0b0-1681 :\uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd \uc18c\uc218\uc9c0\ubd84\uc790\uac00 \uc7ac\uc0c1\uc18d\uc73c\ub85c \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub41c \uacbd\uc6b0\ub85c \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub41c \ub0a0\ub85c\ubd80\ud130 5\ub144 \uc774\ub0b4 \ubcf4\uc720\uc9c0\ubd84 \uc591\ub3c4<\/span><ul><li><span style=\"font-size: 12pt;\">\u7236\ub85c\ubd80\ud130 \uc8fc\ud0dd\uc744 \u6bcd(3\/9)\uc640 \uadf8 \uc790\ub140 3\uba85(\uac01 2\/9\uc529)\uc774 \uacf5\ub3d9\uc0c1\uc18d \ubc1b\uc740 \ud6c4 \u6bcd\uac00 \uc0ac\ub9dd\ud568\uc5d0 \ub530\ub77c \u6bcd\uc758 \uc9c0\ubd84\uc744 \uc790\ub140 \uc911 1\uba85\uc774 \ub2e8\ub3c5\uc73c\ub85c \uc7ac\uc0c1\uc18d\ud558\uc5ec \ucd5c\ub300\uc9c0\ubd84\uc790(5\/9)\uac00 \ub41c \uacbd\uc6b0\ub85c\uc11c \ud574\ub2f9 \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \uc7ac\uc0c1\uc18d\uc5d0 \uc758\ud574 \ucd5c\ub300\uc9c0\ubd84\uc790\uac00 \ub41c \ub0a0\ub85c\ubd80\ud130 5\ub144 \uc774\ub0b4\uc5d0 \ubcf4\uc720\uc9c0\ubd84(5\/9)\uc744 \uc591\ub3c4\ud55c \uacbd\uc6b0\uc5d0\ub294\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%8B%9C%ED%96%89%EB%A0%B9%EC%A0%9C167%EC%A1%B0%EC%9D%983\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c167\uc870\uc7583');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc2dc\ud589\ub839\uc81c167\uc870\uc7583\" rel=\"noopener\">\u300c\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839\u300d \uc81c167\uc870\uc7583<\/a>\uc81c1\ud56d\uc81c7\ud638\uc5d0 \ub530\ub77c \uc591\ub3c4\uc18c\ub4dd\uc138\uac00 \uc911\uacfc\ub418\uc9c0 \uc54a\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc0ac\uc804-2021-\ubc95\uaddc\uc7ac\uc0b0-1706<\/span><ul><li><span style=\"font-size: 12pt;\">\ub3d9\uc77c \uc138\ub300\uc6d0\uc778 \uacf5\ub3d9\uc0c1\uc18d\uc778\ub4e4\uc774 \ub3d9\uc77c \uc138\ub300\uc6d0\uc778 \ud53c\uc0c1\uc18d\uc778\uc73c\ub85c\ubd80\ud130 \uc0c1\uc18d\ubc1b\uc740 2\ucc44\uc758 \uc8fc\ud0dd\uc744 \ubc95\uc815 \uc0c1\uc18d\uc9c0\ubd84\ubcc4\ub85c \uc18c\uc720\ud558\uace0 \uc788\ub294 \uacbd\uc6b0\ub85c\uc11c \uadf8 \uc911 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc5d0 \uc788\ub294 1\uc8fc\ud0dd\uc744 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\uc5d0\u00a0<a href=\"https:\/\/txsi.hometax.go.kr\/docs_new\/common\/customer\/popup_law_jomun.jsp?thetext=%EC%86%8C%EB%93%9D%EC%84%B8%EB%B2%95%EC%A0%9C104%EC%A1%B0\" onclick=\"javascript:win_open('\uc18c\ub4dd\uc138\ubc95\uc81c104\uc870');return false;\" class=\"nts_jl\" target=\"_blank\" title=\"\uc18c\ub4dd\uc138\ubc95\uc81c104\uc870\" rel=\"noopener\">\u300c\uc18c\ub4dd\uc138\ubc95\u300d\uc81c104\uc870<\/a>\uc81c7\ud56d\uc81c1\ud638\uc5d0 \ud574\ub2f9\ud558\ub294 \uac83(\ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\uc138\uc728 \uc801\uc6a9\ub300\uc0c1)<\/span><\/li><\/ul><\/li><li><span style=\"font-size: 12pt;\">\uc11c\uba74-2021-\ubc95\uaddc\uc7ac\uc0b0-5688 [\ubc95\uaddc\uacfc-1873] , 2023.07.18\u00a0<\/span><ul><li><span style=\"font-size: 12pt;\"><strong>\uc0c1\uc18d\uc8fc\ud0dd(B)<\/strong>\u00a0\ucde8\ub4dd \ud6c4\u00a0<strong>\uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd \uc18c\uc218\uc9c0\ubd84(C)<\/strong>\uc744 \uc0c1\uc18d\ubc1b\uc740 \ub4a4\u00a0<strong>1\uc8fc\ud0dd(A)<\/strong>\u00a0\uc591\ub3c4 \uc2dc, 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc5ec\ubd80<\/span><\/li><li><span style=\"font-size: 12pt;\">1\uc8fc\ud0dd\uc790(A)\uac00 \ubcc4\ub3c4\uc138\ub300 \u6bcd\ub85c\ubd80\ud130 1\uc8fc\ud0dd(B)\uc744 \uc0c1\uc18d\ubc1b\uc740 \ud6c4 \u7236\uc640 \ub3d9\uac70\ubd09\uc591 \ud569\uac00\ud558\uace0 \u7236\ub85c\ubd80\ud130 \uacf5\ub3d9\uc0c1\uc18d\uc8fc\ud0dd \uc18c\uc218\uc9c0\ubd84(C)\uc744 \uc0c1\uc18d\ubc1b\uc544 1\uc8fc\ud0dd(A) \uc591\ub3c4 \uc2dc, 1\uc138\ub300 1\uc8fc\ud0dd\uc73c\ub85c \ubcfc \uc218 \uc788\ub294 \uac83\uc784<\/span><\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36666fd elementor-widget elementor-widget-spacer\" data-id=\"36666fd\" 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<div class=\"elementor-element elementor-element-6b9f6d7 elementor-widget elementor-widget-heading\" data-id=\"6b9f6d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \ubd80\ub3d9\uc0b0 \uc99d\uc5ec<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d272beb elementor-widget elementor-widget-accordion\" data-id=\"d272beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2201\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2201\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc99d\uc5ec\uc5d0 \uc758\ud55c \ubd80\ub3d9\uc0b0 \ucde8\ub4dd\uc138<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2201\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2201\"><ul>\n<li>&nbsp;<span style=\"color: rgb(0, 0, 0);\">\uc6d0\uce59 : \ucde8\ub4dd\uc138 3.5% + \uc9c0\ubc29\uad50\uc721\uc138 0.3% + \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 0.2%<\/span><\/li><li><ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 \uc804\uc6a9\uba74\uc801 85\uc81c\uacf1\ubbf8\ud130 \ucd08\uacfc\uc2dc \uc801\uc6a9<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"\"><b style=\"color: rgb(0, 0, 0);\">(\ub2e4<\/b><font color=\"#000000\"><b>\uc8fc\ud0dd\uc790)&nbsp;<\/b><\/font><b style=\"color: rgb(0, 0, 0);\">\uc870\uc815<\/b><font color=\"#000000\">\ub300\uc0c1\uc9c0\uc5ed&nbsp;&amp;&nbsp;\uc2dc\uac00\ud45c\uc900\uc561(\uacf5\uc2dc\uac00\uaca9)&nbsp;<\/font><strong style=\"color: rgb(0, 0, 0);\">3\uc5b5\uc774\uc0c1<\/strong><font color=\"#000000\"> \uc99d\uc5ec : <\/font><strong style=\"color: rgb(0, 0, 0);\">12%<\/strong><font color=\"#000000\">. <\/font><span style=\"color: rgb(0, 0, 0); font-size: 12pt;\">\ub2e8, \uadf8\ub807\ub354\ub77c\ub3c4&nbsp;<\/span><\/span>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\">1\uc138\ub3001\uc8fc\ud0dd\uc790\uac00 \ubc30\uc6b0\uc790\/\uc9c1\uacc4\ube44\uc18d\uc5d0\uac8c \uc99d\uc5ec\ub294 \uc911\uacfc \uc81c\uc678. (\uc8fc\uc758 !) <\/span>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 12pt;\">\uc774\ub54c \uc8fc\ud0dd\uc218\ub294 \uc218\uc99d\uc790\uac00 \uc544\ub2cc <strong>\uc99d\uc5ec\uc790<\/strong> \uae30\uc900.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">(\uc8fc\uc758)&nbsp;<strong><span style=\"color: #0000ff;\">\uc8fc\ud0dd \uc218 \uc0b0\uc815<\/span> :&nbsp;<\/strong>\ub9e4\ub9e4 \ub4f1 \uc720\uc0c1\uac70\ub798\uc2dc \uc801\uc6a9\ud55c&nbsp;<strong>\uc911\uacfc\uc81c\uc678\uc8fc\ud0dd\uacfc \uc8fc\ud0dd \uc218 \uc0b0\uc815\ubc29\ubc95\uc740 \uc99d\uc5ec\ucde8\ub4dd\uc2dc \uc801\uc6a9\ub418\uc9c0 \uc54a\uc74c. <\/strong>\uc989, <strong><span style=\"color: #0000ff;\">\uacf5\uc2dc\uac00\uaca9 1\uc5b5 \uc774\ud558\uc8fc\ud0dd, \uc0c1\uc18d\uac1c\uc2dc\uc77c\ub85c\ubd80\ud130 5\ub144 \ubbf8\uacbd\uacfc \uc8fc\ud0dd \ub4f1<\/span>\uc740 \uc8fc\ud0dd \uc218 \uc0b0\uc815\uc2dc \uc81c\uc678\ub418\uc9c0 \uc54a\uace0 <span style=\"color: #0000ff;\">\ud3ec\ud568<\/span>\ud558\uc5ec \uc0b0\uc815.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\"><span style=\"font-size: 12pt;\">(\uc815\ub9ac) <\/span><span style=\"color: #0000ff;\"><strong>\uc77c\ubc18<\/strong>\uc138\uc728<\/span> <span style=\"font-size: 12pt;\">\uc801\uc6a9\uc740 \uc544\ub798 \uc911 \ud558\ub098<\/span><\/span>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\"><strong>\ube44\uc870\uc815<\/strong>\uc9c0\uc5ed\uc740 \uac00\uaca9\ubd88\ubb38;&nbsp;<\/span><span data-darkreader-inline-color=\"\" style=\"color: #000000;\"><strong>\uc870\uc815<\/strong>\uc9c0\uc5ed\uc774\uba74 <strong>3\uc5b5\ubbf8\ub9cc<\/strong>;&nbsp;<\/span><\/li>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\"><strong>1\uc8fc\ud0dd\uc790\uac00 \ubc30\uc6b0\uc790 \ub4f1\uc5d0\uac8c \uc99d\uc5ec<\/strong>\uc2dc\ub294 \uc9c0\uc5ed\ubd88\ubb38(\uc870\uc815\u00b7\ube44\uc870\uc815) + \uac00\uaca9\ubd88\ubb38.<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><span data-darkreader-inline-color=\"\" style=\"color: #000000;\"><strong>\ubd80\ub2f4\ubd80 \uc99d\uc5ec<\/strong><span style=\"font-size: 12pt;\"> (<strong>2\uc8fc\ud0dd\uc790<\/strong>\uc758 \uc99d\uc5ec + <strong>\uc870\uc815<\/strong>\uc9c0\uc5ed + \uacf5\uc2dc <strong>3\uc5b5\uc774\uc0c1<\/strong>\uc77c \ub54c?)<\/span><\/span><\/p>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\">\uc99d\uc5ec\uc790 = \ubd80\ub2f4\ubd80\ubd84 \uc591\ub3c4\uc18c\ub4dd\uc138 \uace0\ub824<span style=\"font-size: 12pt;\">(1\uc8fc\ud0dd\ube44\uacfc\uc138\u00b7\uc77c\uc2dc\uc8012\uc8fc\ud0dd \uc544\ub2cc \ud55c):<\/span> \ub2e4\uc8fc\ud0dd \uc911\uacfc<\/span><\/li>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000;\">\uc218\uc99d\uc790 = <strong>\ucde8\ub4dd\uc138\uc728 \ubd80\ub2f4\ubd841~3, 8, 12%<\/strong> <span style=\"font-size: 12pt;\">(\uc218\uc99d\uc790 \uc8fc\ud0dd \uc218 \uae30\uc900)<\/span>, <strong>\uc99d\uc5ec\ubd84 12%<\/strong> &amp; \uc99d\uc5ec\uc138<\/span><\/li>\n<li>\uc720\uc0c1\ubd84<span style=\"font-size: 12pt;\">(\ucc44\ubb34, \ubd80\ub2f4)<\/span>\uc740 \ub9e4\ub9e4\uc138\uc728, \ubb34\uc0c1\ucde8\ub4dd\ubd84<span style=\"font-size: 12pt;\">(\uacf5\uc2dc\uac00\uaca9-\ucc44\ubb34)<\/span>\ub294 \uc99d\uc5ec \ucde8\ub4dd\uc138\uc728.<\/li>\n<li><span style=\"font-size: 12pt;\"><strong>\uacf5\uc2dc\uac00\uaca9 &gt; \ucc44\ubb34(\ubcf4\uc99d\uae08)<\/strong> : \ub2e4\uc8fc\ud0dd\uc790\uac00 \uc870\uc815\uc9c0\uc5ed\uc5d0\uc11c \ubb34\uc8fc\ud0dd\uc790\uc778 \ubcc4\ub3c4\uc138\ub300 \uc790\ub140\uc5d0\uac8c \uc99d\uc5ec \uc2dc \uc720\uc0c1\ubd84\uc740 \uae30\ubcf8\uc138\uc728, \ubb34\uc0c1\ubd84\uc740 \uacf5\uc2dc\uac00\uaca9\uc774 3\uc5b5\uc774\uc0c1\uc774\ubbc0\ub85c 12%.<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">3\uc5b5 \uc774\uc0c1 \uc5ec\ubd80\ub294 \uacf5\uc2dc\uac00\uaca9\uc5d0\uc11c \ucc44\ubb34\ub97c \uacf5\uc81c\ud558\uc9c0 \uc54a\uace0 \uacf5\uc2dc\uac00\uaca9 \uc804\uccb4\ub97c \uae30\uc900.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\"><strong>\uacf5\uc2dc\uac00\uaca9 &lt; \ucc44\ubb34(\ubcf4\uc99d\uae08)<\/strong> : \ubb34\uc0c1\ubd84\uc740 \uc5c6\uace0 \ucc44\ubb34 \uc804\uccb4\ub97c \uc720\uc0c1\ucde8\ub4dd\uc73c\ub85c \ub9e4\ub9e4\uc138\uc728.<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\uc720\uc0c1\ucde8\ub4dd \uacfc\uc138\ud45c\uc900\uc740 \uacf5\uc2dc\uac00\uaca9 \uc544\ub2cc \ucc44\ubb34\uae08\uc561 \uc804\uccb4\ub97c \uae30\uc900\uc73c\ub85c \uc801\uc6a9.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">\uc218\uc99d\uc790\uac00 \ubc30\uc6b0\uc790\/\uc9c1\uacc4\uc778 \uacbd\uc6b0 \uc18c\ub4dd\uc99d\uba85\uc774 \ub418\uc9c0 \uc54a\uc73c\uba74 \uc804\uccb4\ub97c \ubb34\uc0c1\ucde8\ub4dd\uc73c\ub85c \uac04\uc8fc\ud558\uc5ec \uc99d\uc5ec\ub85c \uc778\ud55c \ucde8\ub4dd\uc138\uc728 \uc801\uc6a9.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span data-darkreader-inline-color=\"\" style=\"color: #000000;\">(\ube44\uad50)&nbsp;<\/span><span data-darkreader-inline-color=\"\" style=\"color: #000000;\">\uc720\uc0c1\uac70\ub798 \ucde8\ub4dd\uc138\ub294 \ucde8\ub4dd\uc790\uac00 2\uc8fc\ud0dd\uc774\uc0c1\uc5d0\uc11c \ucd94\uac00 \ucde8\ub4dd\ud574\uc57c 12%, \ubc18\uba74 <\/span><\/span>\n<ul>\n<li><span data-darkreader-inline-color=\"\" style=\"color: #000000; font-size: 12pt;\">\uc99d\uc5ec\ub85c \uc778\ud55c \ucde8\ub4dd\uc138\ub294&nbsp;<strong>\uc99d\uc5ec\uc790\uac00&nbsp;2\uc8fc\ud0dd\uc774\uba74 \uc218\uc99d\uc790\uac00 \ubb34\uc8fc\ud0dd\uc790\ub77c\ub3c4&nbsp;12<\/strong>%.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">(\uae30\ud0c0 \uc8fc\uc758) \ubd80\ub2f4\ubd80\uc99d\uc5ec \uc131\ub9bd\uc870\uac74 \ub4f1<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\uc99d\uc5ec\uc790 \ubcf8\uc778\uc758 \uc2e4\uc9c8\uc801\uc778 \ucc44\ubb34 + \uc99d\uc5ec\uc77c \ud604\uc7ac \uc874\uc7ac\ud558\ub294 \ucc44\ubb34 + \uc99d\uc5ec\uc7ac\uc0b0\uc5d0 \ub2f4\ubcf4\ub41c \ucc44\ubb34<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\uc218\uc99d\uc790\uac00 \ucc44\ubb34\ub97c \uc2e4\uc81c\ub85c \uc778\uc218<span style=\"font-size: 10pt;\">(\ubc30\uc6b0\uc790\ub098 \uc9c1\uacc4\uc874\ube44\uc18d \uc0ac\uc774\uc5d0 \uc778\uc218\ub418\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ucd94\uc815) :<\/span><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"font-size: 10pt;\"> \uae08\uc735\uac70\ub798, \uc784\ub300\ubcf4\uc99d\uae08 \ub4f1 \uac1d\uad00\uc801\uc778 \uc99d\ube59 \uad6c\ube44<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\uc0ac\uc804\uc5d0 \ub300\ucd9c\uae08\uc735\uae30\uad00\uc5d0 \uc218\uc99d\uc790\uc758 \ucc44\ubb34\uc778\uc218 \uccb4\ud06c : \uc2e0\uc6a9\ubd88\ub7c9\uc73c\ub85c \ub300\ucd9c\uc2b9\uacc4\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc544 \uace4\ub780\ud574 \uc9c8 \uc218 \uc788\uc74c. \ub300\ucd9c\uba85\uc758\uac00 \ubcc0\uacbd\ub418\uc9c0 \uc54a\uc544 \ub2e8\uc21c \uc99d\uc5ec\ub85c \uac04\uc8fc\ub418\uba74 \uc138\uae08\uacfc\ub2e4.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\ubc30\uc6b0\uc790 \ub4f1 \uc774\uc6d4\uacfc\uc138 \uc8fc\uc758 : \uc99d\uc5ec \ud6c4 5\ub144(10\ub144 \uac1c\uc815 \uc608\uc815) \ub0b4 \uc591\ub3c4 \uc2dc \uc801\uc6a9<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt;\">\ub0a9\uc138\uc2e0\uace0\uae30\ud55c : \uc99d\uc5ec\uc138 \ubc0f \uc591\ub3c4\uc18c\ub4dd\uc138\uc758 \uc2e0\uace0 \ub0a9\ubd80\uae30\ud55c\uc740 \uc99d\uc5ec\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\uc0ac\ud6c4\uad00\ub9ac : \uc99d\uc5ec\uc790\uac00 \uc218\uc99d\uc790 \ub300\uc2e0 \ucc44\ubb34\uc758 \uc774\uc790\uc9c0\uae09\/\ubcc0\uc81c \ud655\uc778\ub418\uba74 \uacf5\uc81c\ud55c \ucc44\ubb34\ub294 \uc99d\uc5ec\ub85c \ucc98\ub9ac.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2202\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2202\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc99d\uc5ec\uc138 \uc77c\ubc18<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2202\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2202\"><ul>\n<li><span style=\"color: #000000;\">\uc99d\uc5ec\ub294&nbsp;<b>\ube68\ub9ac, \uc790\uc8fc, \uc218\uc99d\uc790\uc640 \uc99d\uc5ec\uc790\ub97c \ucabc\uac24<\/b>\uc218\ub85d \uc720\ub9ac\ud558\ub2e4. \uc774\uc720\ub294?<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc99d\uc5ec\uacf5\uc81c : \ubc30\uc6b0\uc790 6\uc5b5, \uc790\ub140 5\ucc9c\ub9cc(\ubbf8\uc131\ub144 2\ucc9c\ub9cc)\uc6d0, \uc9c1\uacc4\uc874\uc18d 5\ucc9c\ub9cc\uc6d0. (10\ub144 \ud569\uc0b0\uae30\uc900)&nbsp;<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc5d0\uc11c \uc0ac\uc804\uc99d\uc5ec\uac00 \ud569\uc0b0\ub418\ub294 \uac83\uc740 \uc0c1\uc18d\uc778\uc740 10\ub144, \ube44\uc0c1\uc18d\uc778\uc740 5\ub144. \uc989, 10\ub144(5\ub144) \ub2e8\uc704.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc190\uc790\ub140\ub294 \ube44\uc0c1\uc18d\uc778\uc73c\ub85c 5\ub144 \ud569\uc0b0. \ub2e8, \uc138\ub300\uc0dd\ub7b5\ud560\uc99d\uacfc\uc138(\ubd80\uce5c\uc0ac\ub9dd \uc2dc \uc608\uc678).&nbsp;<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ud569\uc0b0\ubc30\uc81c \uad00\uc2ec : \uc804\ud658\uc0ac\ucc44 \ub4f1 \uc804\ud658, \uc8fc\uc2dd \uc0c1\uc7a5 \ub4f1\uc5d0 \ub530\ub978 \uc774\uc775<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc99d\uc5ec\uc7ac\uc0b0 \ud3c9\uac00\ub294 <strong>\uc99d\uc5ec\ub2f9\uc2dc\uc758 \uc2dc\uac00<\/strong>. \uc2dc\uac00\uc0b0\uc815\uc774 \uc5b4\ub824\uc6b4 \uacbd\uc6b0 \uacf5\uc2dc\uac00\uaca9<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc0c1\uc18d\uc7ac\uc0b0\uc758 \ud3c9\uac00\uc2dc \uc0ac\uc804\uc99d\uc5ec\uc7ac\uc0b0\uc740 \uc99d\uc5ec\uc2dc\uc810 \uae30\uc900\uc774\ub2e4.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc99d\uc5ec\uacf5\uc81c \uc2dc <span style=\"color: #0000ff;\">\uc218\uc99d\uc790\uc758 <strong>\uc874\uc18d\uacfc \uadf8 \ubc30\uc6b0\uc790<\/strong>\ub294 \ub3d9\uc77c\uc778<\/span>\uc73c\ub85c \ubcf4\uc544 \ud569\uc0b0\uacf5\uc81c.(<strong>\ubd80\uc640\ubaa8, \uc870\ubd80\uc640 \uc870\ubaa8<\/strong>\ub294 <strong>\ub3d9\uc77c\uc778<\/strong>. \ubc18\uba74, <strong>\ubd80\uc640 \uc870\ubd80<\/strong>, <strong>\uc7a5\uc778\uacfc \uc7a5\ubaa8<\/strong>\ub294 \ub3d9\uc77c\uc778 <strong>\uc544\ub2d8<\/strong>) \ubd80\ubaa8\uac00 \uc774\ud63c \ud6c4 \uac01 \uc7ac\ud63c\ud558\uc600\ub2e4\uba74 \ubd80\uce5c\uacfc \uacc4\ubaa8, \ubaa8\uce5c\uacfc \uacc4\ubd80\ub294 \ub3d9\uc77c\uc778 \uc99d\uc5ec\ub85c \ud569\uc0b0\ud558\uc5ec 10\ub144 5\ucc9c\ub9cc\uc6d0 \uacf5\uc81c. \ub9cc\uc57d \uc99d\uc5ec\uc790\ub97c \ucabc\uac1c\uba74??<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">(\uc99d\uc5ec\uc138\uc728) \ubd80\ubaa8\uc640 \uc870\ubd80\ubaa8\uc758 \uc99d\uc5ec \uc2dc? \uc9c1\uacc4\uc874\uc18d \uc99d\uc5ec\uacf5\uc81c\ub294 5\ucc9c\ub9cc\uc6d0\ub9cc\uc774\ub098, \ub3d9\uc77c\uc778 \uc99d\uc5ec\uac00 \uc544\ub2c8\ubbc0\ub85c \ud6c4\uc18d\uc99d\uc5ec\ub294 \ud569\uc0b0\ud558\uc5ec \ub192\uc740 \uc99d\uc5ec\uc138\uc728 \uc801\uc6a9\uc774 \uc544\ub2cc \ub0ae\uc740 \uc138\uc728 \uc801\uc6a9.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">(\uc608) \ud569\uc0b0\uacfc\uc138 \uc2dc &#8216;\uc9c1\uacc4\uc874\uc18d&#8217;\uacfc &#8216;\uadf8 \ubc30\uc6b0\uc790&#8217;\ub294 \ub3d9\uc77c\uc778 \uac04\uc8fc : \uc544\ubc84\uc9c0\ub85c\ubd80\ud130 \uc99d\uc5ec\ubc1b\uc740 \ud6c4 10\ub144 \uc774\ub0b4 \uc5b4\uba38\ub2c8\ub85c\ubd80\ud130 \uc99d\uc5ec\ub97c \ubc1b\ub294 \uacbd\uc6b0 \ub3d9\uc77c\uc778\uc73c\ub85c\ubd80\ud130 \ubc1b\uc740 \uac83\uc73c\ub85c \ubcf4\uc544 \uc99d\uc5ec\uac00\uc561 \ud569\uc0b0. \ub2e4\ub9cc, \uc0ac\ub9dd\ud55c \uacbd\uc6b0\ub294 \uc81c\uc678(\uc99d\uc5ec\ud558\uc2e0 \uc544\ubc84\uc9c0\uac00 \ub3cc\uc544\uac00\uc2dc\uace0, \uc774\ud6c4 \uc5b4\uba38\ub2c8\ub85c\ubd80\ud130 \uc99d\uc5ec\ubc1b\uc744 \uacbd\uc6b0 \ud569\uc0b0\ud558\uc9c0 \uc54a\uace0 \uc5b4\uba38\ub2c8\uc758 \uc99d\uc5ec\uc7ac\uc0b0\ub9cc\uc73c\ub85c \uc99d\uc5ec\uc138 \uacfc\uc138)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\uc774\ud63c\ud55c \ubd80\ubaa8\ub85c\ubd80\ud130 \uc774\ud63c \uc804\uacfc \ud6c4\ub85c \uc99d\uc5ec\ub97c \ubc1b\ub294 \uacbd\uc6b0 \ud6c4\uc18d\uc99d\uc5ec\ub294 \uc99d\uc5ec\uc2dc\uae30\uc5d0 \ubc30\uc6b0\uc790\uc778\uc9c0\uc5d0 \ub530\ub77c \ud569\uc0b0\uc5ec\ubd80 \ud310\ub2e8.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">\uc99d\uc5ec\uc790\ub97c \ucabc\uac20 \uc99d\uc5ec <span style=\"font-size: 12pt;\">(\ud569\uc0b0\uc744 \ud68c\ud53c\ud558\ub294 \ub9c9\uc7a5 \uac00\uc871??) <\/span><\/span>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-size: 12pt;\">\uc758\ubbf8 : \uc99d\uc5ec\uacf5\uc81c\uc561\uc740 \ub3d9\uc77c\ud558\ub354\ub77c\ub3c4 \ud6c4\uc18d\uc99d\uc5ec\uc5d0 \ub300\ud574\uc11c\ub294 \ud569\uc0b0\uc744 \ud53c\ud574 \ub0ae\uc740 \uc99d\uc5ec\uc138\uc728 \uc801\uc6a9<\/span><\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubd80\ubd80\uac00 \uc774\ud63c : \ubd80\uce5c\uc5d0\uac8c \uc99d\uc5ec\ubc1b\uace0 10\ub144\uc774 \uc548\ub3fc \uc774\ud63c\ud55c \ubaa8\uce5c\uc5d0\uac8c \ub610 \uc99d\uc5ec\ubc1b\ub294\ub2e4. \ud669\ud63c\uc774\ud63c(?)<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubd80\ubd80\uac00 \uc774\ud63c \ud6c4 \uac01\uc790 \uc7ac\ud63c : \ubd80\uce5c\uacfc \uacc4\ubaa8, \ubaa8\uce5c\uacfc \uacc4\ubd80\ub294 \ub3d9\uc77c\uc778\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc544 \ub610 \uc99d\uc5ec\ubc1b\ub294\ub2e4. \ub2e8, \uc774\ub54c\ub3c4 \ud569\uc0b0\ubc30\uc81c\ub294 \ub418\ub098, \uacc4\ubaa8 \uacc4\ubd80\ub85c\ubd80\ud130 \uc99d\uc5ec\ub3c4 10\ub144 5\ucc9c\ub9cc\uc6d0\uc758 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \ub3d9\uc77c \uc801\uc6a9. (\ub3d9\uc77c\uc778 \uc99d\uc5ec\ub85c \ud569\uc0b0\uacfc\uc81c\ub418\uc9c0\ub294 \uc54a\uc9c0\ub9cc, \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub294 \uc9c1\uacc4\uc874\ube44\uc18d\uad00\uacc4\ub85c \ud310\ub2e8)<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc591\uc790 \uc785\uc591 : \uce5c\ubd80\ubaa8\uc640 \uc591\ubd80\ubaa8 \uc591\ucabd\uc5d0 \uc9c1\uacc4\ube44\uc18d\uc774\ubbc0\ub85c \uc591\ucabd\uc5d0\uc11c \uc99d\uc5ec\uacf5\uc81c. \uc0c1\uc18d\uad8c\ub3c4 \uc591\ucabd. <\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uce5c\uc591\uc790\ub294 \uc81c\uc678.(\uc591\ubd80\ubaa8\uc640\ub9cc \uc9c1\uacc4\uc874\ube44\uc18d\uad00\uacc4\uc774\ubbc0\ub85c, \uce5c\uc591\uc790 \uc785\uc591 \uc804\uc5d0 \uc99d\uc5ec?)&nbsp;&nbsp;<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubd80\uce5c\uc73c\ub85c\ubd80\ud130 \uc99d\uc5ec\ubc1b\uace0 \ubd80\uce5c \uc0ac\ud6c4 \ubaa8\uce5c\uc5d0\uac8c \ub610 \uc99d\uc5ec\ubc1b\ub294\ub2e4.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uad50\ucc28 \uc99d\uc5ec: \uc544\ub4e4(\uc0ac\uc704)\ub294 \uc544\ubc84\uc9c0\uc640 \uc7a5\uc778, \ub538(\uba70\ub290\ub9ac)\ub294 \uc5b4\uba38\ub2c8\uc640 \uc2dc\uc5b4\uba38\ub2c8\ub85c\ubd80\ud130 \uac01\uac01 \uc99d\uc5ec\ubc1b\uc73c\uba74 \ud569\uc0b0\ubc30\uc81c\ub85c \ubd80\ubaa8\ub85c\ubd80\ud130 \ubcf4\ub2e4 \uc808\uc138.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">\uc218\uc99d\uc790\ub97c \ub2e4\uc218\ub85c \uba85\uc758\ubd84\uc0b0 \uc2dc \uc720\ubd88\ub9ac<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc591\ub3c4\uc18c\ub4dd\uc138 \uc720\ub9ac : \uae30\ubcf8\uacf5\uc81c \uac01\uc790, \uc778\ubcc4\uacfc\uc138 \uc6d0\uce59\uc0c1 \uc591\ub3c4\ucc28\uc775\uc774 \ucabc\uac1c\uc838 \ub0ae\uc740 \uc138\uc728\uc801\uc6a9<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ubd84\uc0b0\ud615\uc2dd\uc774 \uacf5\uc720(\ubd80\ub3d9\uc0b0)\uc778 \uacbd\uc6b0<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uacf5\uc720\uc9c0\ubd84\uc5d0 \ucc98\ubd84, \uc555\ub958 \ub4f1 \uac00\ub2a5\uc131. \uacf5\uc720\uc7ac\uc0b0\uad00\ub9ac\uc5d0 \uacfc\ubc18\uc218\uacb0\uc815 \ud544\uc694\ud558\ubbc0\ub85c \uc9c0\ub098\uce5c \ubd84\uc0b0\uc740 \uace4\ub780.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uacf5\uc720\uc790 \uc0ac\uc774\uc5d0 \ucc98\ubd84\uc744 \ubc29\uc9c0\ud558\ub294 \ubc29\uc548 : \ud569\uc720 \ub4f1\uae30, \uac00\uc555\ub958\ub098 \uadfc\uc800\ub2f9 \uc124\uc815,&nbsp;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">\uc99d\uc5ec\uc138 \ube44\uacfc\uc138? \uc0ac\ud68c\ud1b5\ub150\uc0c1 \uc778\uc815\ub418\ub294 \ud559\uc790\uae08,\ubd80\uc758\uae08, \ud63c\uc218\ud488 \ub4f1<\/span>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc0dd\ud65c\ube44 \uad50\uc721\ube44\uac00 \ud1b5\ub150\uc0c1 \uc778\uc815\uae08\uc561\uc774\uba74 \ube44\uacfc\uc138\uc9c0\ub9cc, \uadf8 \ud604\uae08\uc744 \uc608\uc801\uae08\uc774\ub098 \ubd80\ub3d9\uc0b0\ucde8\ub4dd\uc790\uae08\uc73c\ub85c \uc0ac\uc6a9\ud558\uba74 \uc99d\uc5ec\uc138 \uacfc\uc138 \uc8fc\uc758.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ud2b9\ud788, \uace0\uc561 \uc804\uc138\uc790\uae08 \ub4f1\uc740 \ucd94\ud6c4 \uc790\uae08\ucd9c\ucc98\uc5d0 \ub300\ube44.<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uacf5\uc775\ubc95\uc778, \uc0ac\ub0b4\uadfc\ub85c\ubcf5\uc9c0\uae30\uae08 \ub4f1\uc5d0 \uc99d\uc5ec\ud55c \uc7ac\uc0b0\ub3c4 \ube44\uacfc\uc138. (\uc720\ud55c\uc591\ud589 \ub4f1 \uace0\uadc0\ud55c \uae30\uc5c5\uac00\ub97c&#8230;)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">\uacf5\uc2dc\uc774\uc804 \uc99d\uc5ec: \uc8fc\ud0dd\uc740 5\uc6d4\ub9d0, \ud1a0\uc9c0\ub294 4\uc6d4\ub9d0, \uc0c1\uac00\ub294 12\uc6d4\ub9d0 \uacf5\uc2dc<\/span><\/li>\n<li><span style=\"color: #000000;\">\ube44\uc0c1\uc7a5\uc8fc\uc2dd : <span style=\"font-size: 12pt;\">\uc21c\uc790\uc0b0\uac00\uce58\uc640 \uc21c\uc190\uc775\uac00\uce58\uc758 2:3 \uac00\uc911\ud3c9\uade0\uac00\uc561\uc73c\ub85c \ubcf4\ucda9\ud3c9\uac00\ud558\ubbc0\ub85c \uc808\uc138\ud50c\ub79c\uc5d0 \ub530\ub77c \uc99d\uc5ec.<\/span><\/span><\/li>\n<li><span style=\"color: #000000;\">\uc99d\uc5ec\uc138 \uc2e0\uace0\ub294 \ubc18\ub4dc\uc2dc !!<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\uc561\uc5d0 \ubbf8\ub2ec\ud558\ub354\ub77c\ub3c4 \uc99d\uc5ec\uc138 \uc2e0\uace0.(\uc99d\uc5ec\uc77c\uc774 \uc18d\ud558\ub294 \ub2ec\uc758 \ub9d0\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4\ub0b4)<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ucd94\ud6c4 \uc790\uc0b0\ucde8\ub4dd\uc2dc \uc790\uae08\ucd9c\ucc98 \uc18c\uba85\uc5d0 \uc720\ub9ac<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\uae30\ud0c0 \uc99d\uc5ec\uc138 \uacf5\uc81c\n<ul>\n<li><span style=\"color: #000000; font-size: 12pt;\">\ucc3d\uc5c5\uc790\uae08 \uc99d\uc5ec\ud2b9\ub840 : 30\uc5b5\uc6d0(\ucc3d\uc5c5\uc73c\ub85c 10\uba85\uc774\uc0c1 \uc2e0\uaddc\uace0\uc6a9\uc2dc 50\uc5b5\uc6d0)\ud55c\ub3c4\ub85c 5\uc5b5 \uacf5\uc81c \ud6c4 \uc99d\uc5ec\uc138 \ud2b9\ub840\uc138\uc72810% \uc801\uc6a9<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 12pt;\">\uac00\uc5c5\uc2b9\uacc4\uc8fc\uc2dd\uc99d\uc5ec\ud2b9\ub840 : \uc0ac\uc804\uc99d\uc5ec\uc2dc 100\uc5b5\uc6d0\uc744 \ud55c\ub3c4\ub85c 5\uc5b5 \uacf5\uc81c \ud6c4 \ud2b9\ub840\uc138\uc72810% \uc801\uc6a9<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\ud63c\uc778\/\ucd9c\uc0b0 \uc99d\uc5ec\uacf5\uc81c \uc2e0\uc124: \uc9c1\uacc4\ube44\uc18d 1\uc5b5 \ud55c\ub3c4 \ucd94\uac00 \uacf5\uc81c(\uae30\uc874 5\ucc9c\ub9cc\uc6d0 \uc678) so \ubd80\ubd80 \uae30\uc900\uc73c\ub85c 3\uc5b5\uae4c\uc9c0 \uc138\ubd80\ub2f4\uc5c6\uc774 \uc99d\uc5ec\uac00\ub2a5\ud574\uc9d0.&nbsp;<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\uc99d\uc5ec\uc5d0 \uc758\ud55c \ucde8\ub4dd\uc138\uc728 \uc778\uc0c1\uc73c\ub85c \ub2e4\uc8fc\ud0dd\uc790\ub098 \ubc95\uc778\uc774 \uc99d\uc5ec\uc2dc \ubc18\ub4dc\uc2dc \ucde8\ub4dd\uc138\uae4c\uc9c0 \uace0\ub824\ud574\uc57c.<\/li>\n<\/ul>\n<ul><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2203\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2203\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc99d\uc5ec\ubc1b\uc740 \ubd80\ub3d9\uc0b0\uc758 \ucc98\ubd84<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2203\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2203\"><p><span style=\"color: #000000;\">\uc8fc\ud0dd\uc744 \uc99d\uc5ec\ubc1b\uc740 \uc218\uc99d\uc790\ub294 \uc8fc\ud0dd \uc218\uac00 \uc99d\uac00\ud558\ubbc0\ub85c \uc591\ub3c4\ub97c \uace0\ub824\ud55c\ub2e4\uba74,<\/span> <a href=\"http:\/\/chois2080.mycafe24.com\/?p=110\">1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138<\/a>\ub098 <span style=\"color: #000000;\">\uc77c\uc2dc\uc801 2\uc8fc\ud0dd \ud2b9\ub840 \ub4f1\uacfc \ud568<\/span>\uaed8 <a href=\"http:\/\/chois2080.mycafe24.com\/?p=745\">\ub2e4\uc8fc\ud0dd\uc790 \uc911\uacfc\uc138<\/a><span style=\"color: #000000;\">\uae4c\uc9c0 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uace0\ub824\ud574\uc57c \ud55c\ub2e4. \ub098\uc544\uac00 \uc99d\uc5ec\uc640 \uad00\ub828\ud558\uc5ec\uc11c\ub294&nbsp;<span class=\"se-fs- se-ff- \" id=\"SE-76d793cf-c697-4c9d-ab32-2da7c86de146\"><b>&#8216;\uc591\ub3c4\uc18c\ub4dd\uc138 \uc774\uc6d4\uacfc\uc138&#8217;<\/b><\/span><span class=\"se-fs- se-ff- \" id=\"SE-616008ca-2d71-4e6c-a877-3d10cfd4b1af\">\uc640 <\/span><span class=\"se-fs- se-ff- \" id=\"SE-f21629f0-1869-41af-ab0c-e0042925fb95\"><b>&#8216;\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778&#8217;<\/b>\uc744 \uc8fc\uc758\ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/span><\/span><\/p>\n<p class=\"se-text-paragraph se-text-paragraph-align- \" id=\"SE-fba9c6d2-3306-4833-83ce-07390edee769\"><span class=\"se-fs- se-ff- \" id=\"SE-aa3169d5-5f64-4411-a21a-8b6dbeb06256\" style=\"color: #000000;\"><\/span><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-bc247cd2-83bd-4da7-b4da-c202bb4f8895\" data-darkreader-inline-color=\"\"><b>\uc591\ub3c4\uc18c\ub4dd\uc138 \uc774\uc6d4\uacfc\uc138<\/b><\/span><\/span><\/p>\n<ul>\n<li class=\"se-text-paragraph se-text-paragraph-align- \"><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-49a2f98b-1654-4e2f-8da3-a6a83cf2d395\" data-darkreader-inline-color=\"\">\ubc30\uc6b0\uc790\ub294 \uc99d\uc5ec\uacf5\uc81c 6\uc5b5\uc6d0, \uc9c1\uacc4\uc874\ube44\uc18d\uc740 5\ucc9c\ub9cc\uc6d0 \uacf5\uc81c\ubc1b\uc544 \uc99d\uc5ec\ubc1b\uc740 \ud6c4 \uc218\uc99d\uc790\uac00 \uc99d\uc5ec\ubd80\ub3d9\uc0b0\uc744 5\ub144 \uc774\ub0b4 \ub2e4\uc2dc \uc591\ub3c4\ud558\uba74 \uc591\ub3c4\uc18c\ub4dd\uc138\ub97c \uc904\uc77c \uc218 \uc788\ub2e4. \uc774\ub7f0 \uc870\uc138\ud68c\ud53c\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 <\/span><span class=\"se-fs- se-ff- \" id=\"SE-2d8cc181-64a8-47d3-aa78-de32a5a2de72\" data-darkreader-inline-color=\"\"><b>\ubc30\uc6b0\uc790\ub098 \uc9c1\uacc4\uc874\ube44\uc18d\uc5d0\uac8c \uc99d\uc5ec \ud6c4 10<span style=\"color: #0000ff;\">\ub144 \ub0b4 \uc591\ub3c4<\/span>\uc2dc\ub294 \uc591\ub3c4\ucc28\uc775 \uacc4\uc0b0\ud560 \ub54c \ucde8\ub4dd\uac00\uc561\uc744 <span style=\"color: #0000ff;\">\uc99d\uc5ec\uc790\uc758 \ucde8\ub4dd\ub2f9\uc2dc \ucde8\ub4dd\uac00\uc561\uc73c\ub85c<\/span> \ud558\ub294 \uac83<\/b><\/span><span class=\"se-fs- se-ff- \" id=\"SE-cbce4787-f3c6-4653-90b5-07f8996712c0\">.&nbsp;<\/span><span class=\"se-fs- se-ff- \" id=\"SE-70165353-31e8-4b4e-a462-2112d75f9df3\"><\/span><span class=\"se-fs- se-ff- \" id=\"SE-d1bc7659-ffec-4ea3-a9f2-a7d6155965cd\"><\/span><span class=\"se-fs- se-ff- \" id=\"SE-53013e16-46c7-4835-b8ac-ee2346f23061\">\ub2e4\ub9cc, <\/span><span class=\"se-fs- se-ff- \" id=\"SE-6d6c3f88-e928-4c23-ad0e-e0b8cf79d58a\">\uc138\ubc95\uc740&nbsp;<\/span><\/span><b>\uc774\uc6d4\uacfc\uc138 \uc801\uc6a9\ud568\uc73c\ub85c\uc368 \uc218\uc99d\uc790\uac00 <span style=\"color: #0000ff;\">1\uc138\ub3001\uc8fc\ud0dd \ube44\uacfc\uc138<\/span>\ub97c \uc801\uc6a9\ubc1b\ub294 \uacbd\uc6b0 \uc774\uc6d4\uacfc\uc138\ub97c \ubc30\uc81c\ud558\uace0 \ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778\uc744 \uc801\uc6a9<\/b><span class=\"se-fs- se-ff- \" id=\"SE-d18c6287-6b5f-47c8-bbba-8c9e63fb7878\" style=\"color: rgb(0, 0, 0);\">.<\/span><\/li>\n<\/ul>\n<p class=\"se-text-paragraph se-text-paragraph-align- \" id=\"SE-e57124ac-0fcb-4af4-bebf-3435b94dadee\"><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-1721ff31-75b6-47c8-ac0a-f905b7a5e364\"><\/span><span class=\"se-fs- se-ff- \" id=\"SE-67d2e90b-5698-4894-8a61-f6354f0d1ad4\"><b>\ubd80\ub2f9\ud589\uc704\uacc4\uc0b0\ubd80\uc778<\/b><\/span><\/span><\/p>\n<ul>\n<li class=\"se-text-paragraph se-text-paragraph-align- \"><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-2beb8f7c-a127-4b65-b229-c72bdf688cf1\">\ud2b9\uc218\uad00\uacc4\uc790\uac04 \uace0\uc800\uac00 \uac70\ub798\ub098 \uc81c3\uc790\uc640\uc758 \uc77c\ubc18\uac70\ub798\uc5d0 \ube44\ud558\uc5ec \uac1d\uad00\uc801\uc73c\ub85c \uc870\uc138\ubd80\ub2f4\uc744 \ubd80\ub2f9\ud558\uac8c \uac10\uc18c\uc2dc\ud0a4\ub294 \uacbd\uc6b0 <\/span><span class=\"se-fs- se-ff- \" id=\"SE-cf387dd9-a721-4cb6-80eb-4bfd0095380a\"><b>\uac70\ub798\ub97c \ubd80\uc778\ud558\uace0 \ucde8\ub4dd \ubc0f \uc591\ub3c4\uac00\uc561\uc744 \uc2dc\uac00\uc5d0 \uc758\ud558\uc5ec \ub2e4\uc2dc \uacc4\uc0b0\ud558\uace0 \uc81c3\uc790\uc640\uc758 \uac70\ub798\uc0ac\uc2e4\ub3c4 \uc2e4\uc9c8 \uadc0\uc18d\uc790\uc5d0\uac8c \uacfc\uc138\ud558\ub294 \uc81c\ub3c4<\/b><\/span><span class=\"se-fs- se-ff- \" id=\"SE-49412487-66b4-4fb5-89db-6a5a79878321\">.<\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-6abc1c4a-2da8-4cfc-9f6a-227939cdbd3b\"><\/span><span class=\"se-fs- se-ff- \" id=\"SE-a55a6ce5-175b-4e35-b98c-aa9fc5893b69\">\ub530\ub77c\uc11c \ubd80\ubaa8\uac00 \uc790\ub140\uc5d0\uac8c \uc8fc\ud0dd\uc99d\uc5ec \ud6c4 \uc790\ub140\uac00 5\ub144 \uc774\ub0b4 \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0 \uc790\ub140\uc758 \uc99d\uc5ec\uc138\uc640 \uc591\ub3c4\uc18c\ub4dd\uc138\uc561 \ud569\uacc4\uc561\uc744 \ubd80\ubaa8\uac00 \uc9c1\uc811 \uc591\ub3c4\ud558\ub294 \uacbd\uc6b0\uc758 \uc591\ub3c4\uc18c\ub4dd\uc138\uc561\uacfc \ube44\uad50\ud558\uc5ec \uc790\ub140\uac00 \ub458 \uc911 \ud070 \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \uc138\uae08\uc744 \ub0a9\ubd80.<\/span><\/span><\/li>\n<li><span style=\"color: #000000;\"><span class=\"se-fs- se-ff- \" id=\"SE-8b266c3c-ce7b-4688-b6d1-2498c81272ee\"><b>\uc608\uc678<\/b><\/span><span class=\"se-fs- se-ff- \" id=\"SE-0034c93f-1431-4b9f-9404-07dd1cc03b90\">: <\/span><span class=\"se-fs- se-ff- \" id=\"SE-37b5a310-81ab-443c-903d-f21f526306be\"><b>\uc591\ub3c4\uc18c\ub4dd\uc774 \uc218\uc99d\uc790\uc5d0\uac8c \uc2e4\uc9c8\uc801\uc73c\ub85c \uadc0\uc18d\ub41c \uacbd\uc6b0 \ubd80\uc801\uc6a9<\/b><\/span><span class=\"se-fs- se-ff- \" id=\"SE-76878b96-0a6e-4f6f-8c82-de2ba544de93\">.<\/span><\/span><\/li>\n<li><span style=\"color: #000000;\">\uc790\ub140\uac00 \uc99d\uc5ec\uc8fc\ud0dd\uc5d0 \ub300\ud574 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138\uc694\uac74 \ucda9\uc871, \uc774 \uc8fc\ud0dd\ucc98\ubd84\uae08\uc561\uc744 \ubd80\ubaa8\uc5d0\uac8c \ub3cc\ub824\uc8fc\uc9c0 \uc54a\uace0 \uc804\uc801\uc73c\ub85c \ubcf8\uc778 \uadc0\uc18d\uc73c\ub85c \uc0bc\ub294\ub2e4\uba74 1\uc138\ub300 1\uc8fc\ud0dd \ube44\uacfc\uc138 \uc778\uc815\ud574\uc8fc\uaca0\ub2e4\ub294 \uc758\ubbf8. \ub2e4\ub9cc, \uc218\uc99d\uc790\uc758 \uc2e4\uc9c8 \uadc0\uc18d \uc5ec\ubd80\ub294 \ub0a9\uc138\uc790\uac00 \uc99d\uba85.<\/span><\/li>\n<\/ul>\n<p class=\"se-text-paragraph se-text-paragraph-align- \" id=\"SE-3e23171e-5576-4da3-b344-61435f2ae124\"><span class=\"se-fs- se-ff- \" id=\"SE-34ef1a8b-6dbe-4aee-9450-bc40c7538508\" style=\"color: #000000;\"><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2204\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2204\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc5d0 \ub300\ud55c \uad6d\uc138\uccad \uc9c8\uc758\ud68c\uc2e0<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2204\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2204\"><h5 class=\"tit_h2_noline right\" style=\"text-align: right;\"><span style=\"font-size: 12pt;\">\uc0c1\uc99d, \uc0ac\uc804-2021-\ubc95\ub839\ud574\uc11d\uc7ac\uc0b0-0213, 2021.03.08<\/span><\/h5><p><span style=\"color: #000000;\">[\uc694\uc9c0]\u00a0<\/span><span style=\"color: #000000;\"><strong>\uc2dc\uac00\ub85c \ubcf4\ub294 \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc740 \uc0c1\uc18d\uc138 \ub610\ub294 \uc99d\uc5ec\uc138 \uacfc\uc138\ud45c\uc900\uc744 \uc2e0\uace0\ud55c \uacbd\uc6b0 <span style=\"color: #0000ff;\">\ud3c9\uac00\uae30\uc900\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud3c9\uac00\uae30\uac04 \uc774\ub0b4\uc758 \uc2e0\uace0\uc77c\uae4c\uc9c0 \ub9e4\ub9e4\uacc4\uc57d\uc774 \uccb4\uacb0\ub41c \uac00\uc561<\/span>\uc744 \ub9d0\ud558\ub294 \uac83\uc784<\/strong><\/span><\/p><p><span style=\"font-size: 12pt;\"><strong><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 14pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000;\">\uad00\ub828\ubc95\ub839 \ubc0f \uad00\ub828\uc0ac\ub840<\/span><\/strong><\/span><\/p><p><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\" font-weight:=\"\" bold=\"\" style=\"color: #000000; font-size: 12pt;\">\u25cb \uc0c1\uae30 \uc0c1\uc18d\ubd80\ubd84\uacfc \ub3d9\uc77c<\/span><span style=\"color: #000000; font-size: 12pt;\"><span rgb=\"\" 0=\"\" letter-spacing:=\"\" 0px=\"\" font-family:=\"\" important=\"\" font-size:=\"\" 12pt=\"\"><\/span><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2205\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2205\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc99d\uc5ec\uc138 \uc2e0\uace0\ub294 \ud648\ud0dd\uc2a4\ub85c \uac04\ub2e8\ud788 & \uac00\uc871 \uc0ac\uc774 \uc99d\uc5ec\uc2dc \uc8fc\uc758\ud560 \uc810<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2205\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2205\"><ul><li><a href=\"https:\/\/www.youtube.com\/watch?v=dQkztW_Ivp4&amp;t=741s\" target=\"_blank\" rel=\"noopener\">\uc99d\uc5ec\uc138 \ud648\ud0dd\uc2a4 \uc2e0\uace0 \ub3d9\uc601\uc0c1 &gt;&gt;<\/a><\/li><li><a href=\"https:\/\/chois2080.mycafe24.com\/?p=5198\" target=\"_blank\" rel=\"noopener\">\ubc30\uc6b0\uc790\/\uc9c1\uacc4\uc874\ube44\uc18d \uc0ac\uc774\uc758 \uc99d\uc5ec<\/a>\uc2dc\uc5d0 \uc8fc\uc758\ud560 \uc810 (\uc774\uc6d4\uacfc\uc138 \ub4f1)<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-317d4ec elementor-widget elementor-widget-spacer\" data-id=\"317d4ec\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a46959 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a46959\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-f1a4202\" data-id=\"f1a4202\" 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-4901b30 elementor-widget elementor-widget-heading\" data-id=\"4901b30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \uc138\uae08\uc2e0\uace0 \ub4f1 \uc8fc\uc758<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5a77f elementor-widget elementor-widget-accordion\" data-id=\"1b5a77f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2861\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2861\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc138\uae08\uc2e0\uace0\uac00\uaca9 \uc8fc\uc758<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2861\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2861\"><p><span style=\"color: #000000;\"><strong>\u00a0&#8216;<span style=\"color: #000000;\"><span style=\"color: #ff00ff;\">\uacf5\uc2dc\uac00\uaca9<\/span>&#8216;\uc73c\ub85c <span style=\"color: #ff00ff;\">\uc99d\uc5ec\uc138 \uc2e0\uace0 \ud6c4<\/span> \ub2e4\ub978 \uc2dc\uac00\uac00 \ubc1c\uacac\ub418\uba74 \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138 <span style=\"color: #ff00ff;\">\ucd94\uc9d5<\/span> \ub9ac\uc2a4\ud06c<\/span><\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">\uc0c1\uc18d\uc99d\uc5ec\uc138\ubc95 \uc2dc\ud589\ub839\uc5d0 \ub530\ub974\uba74,<\/span><ul><li><span style=\"color: #000000;\">\uc99d\uc5ec\uc7ac\uc0b0\uc740 \uc2dc\uac00\ud3c9\uac00\uac00 \uc6d0\uce59. <\/span><span style=\"color: #000000;\">\uc2dc\uac00\uac00 \uc5c6\ub294 \uacbd\uc6b0 \uacf5\uc2dc\uac00\uaca9 \ub4f1 \ubcf4\ucda9\uc801 \ud3c9\uac00 \uc2e0\uace0\uac00\ub2a5<\/span><\/li><li><span style=\"color: #000000;\"><span style=\"color: #ff00ff;\">\uc2dc\uac00\uc778 \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561<\/span>\uc774 \uc788\uc73c\uba74 <span style=\"color: #ff00ff;\">\uacf5\uc2dc\uac00\uaca9 \uc544\ub2cc \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc73c\ub85c \uc2e0\uace0<\/span>\ud574\uc57c.\u00a0<\/span><\/li><\/ul><\/li><li><span style=\"color: #000000;\"><strong>\uacf5\ub3d9\uc8fc\ud0dd<\/strong>\uc758 \uc720\uc0ac\uc7ac\uc0b0\uc740<strong>\u00a0\u2460 \ub3d9\uc77c \ub2e8\uc9c0 \u2461 \uc804\uc6a9\uba74\uc801 \u00b15%\uc774\ub0b4 \u2462 \uacf5\uc2dc\uac00\uaca9 \u00b15%\uc774\ub0b4<\/strong>.\u00a0<\/span><ul><li><span style=\"color: #000000;\">\uc544\ud30c\ud2b8 <strong>\uc99d\uc5ec\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud6c4 3\uac1c\uc6d4\uae4c\uc9c0<\/strong> \ub3d9\uc77c\ub2e8\uc9c0 \uc720\uc0ac\uc7ac\uc0b0\uc758 \ub9e4\ub9e4\uac00\uc561 \ud655\uc778.\u00a0<\/span><\/li><\/ul><\/li><li><span style=\"color: #000000;\">\uc99d\uc5ec\uc138 \uc2e0\uace0\ub2f9\uc2dc \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc774 \uc874\uc7ac\ub97c \ubab0\ub77c \uacf5\uc2dc\uac00\uaca9\uc73c\ub85c \uc2e0\uace0\ud55c \ubcc0\uba85\uc740 \uc548 \ub41c\ub2e4.<\/span><\/li><li><span style=\"color: #000000;\">\uc0c1\uc18d\u00b7\uc99d\uc5ec\uc138\ub294 \uacfc\uc138\uad00\uccad\uc774 \uacb0\uc815\ud560 \uc218 \uc788\ub294 \uacb0\uc815\uc138\ubaa9. <\/span><\/li><li><span style=\"color: #000000;\">\uc2dc\uac00, \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc758 \uc874\uc7ac \uc5ec\ubd80\ub294 \uc2e0\uace0\uc2dc\uc810\uc5d0 \ud310\ub2e8. \uc99d\uc5ec\uc138 \uc2e0\uace0\ub2f9\uc2dc \uc2dc\uac00\ub098 \uc720\uc0ac\ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc774 \uc5c6\uc5c8\ub2e4\uba74 \uacf5\uc2dc\uac00\uaca9\uc774 \uc8fc\ud0dd \ud3c9\uac00\uc561\uc73c\ub85c \uc778\uc815\ub41c\ub2e4.\u00a0<\/span><\/li><li><span style=\"color: #000000;\">\ub2e4\ub9cc \uc2e4\uc81c \uac70\ub798\ub294 \uc788\uc5c8\uc74c\uc5d0\ub3c4 \ub4f1\uae30\uac00 \uc9c0\uc5f0\ub41c \uacbd\uc6b0 \uacfc\uc138\uad00\uccad\ub3c4 \uc2dc\uac00\ub098 \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc744 \ub2a6\uac8c \ud655\uc778\uac00\ub2a5\ud55c \uacbd\uc6b0\ub3c4 \uc788\ub294\ub370, \uc774\ub54c \uacf5\uc2dc\uac00\uaca9\uc73c\ub85c \uc99d\uc5ec\uc138 \uc2e0\uace0\ud55c \ub0a9\uc138\uc790\uc5d0\uac8c \ub0a9\ubd80\uc9c0\uc5f0\uac00\uc0b0\uc138\uac00 \ubd80\uacfc\ub41c\ub2e4.\u00a0<\/span><\/li><li><span style=\"color: #000000;\">\uc2e0\uace0\ub0a9\ubd80 \ub2f9\uc2dc \uc2dc\uac00, \uc720\uc0ac\ub9e4\ub9e4\uac00\uc561\uc758 \uc874\uc7ac \uc5ec\ubd80\ub97c \uc54c\uc558\ub294\uc9c0 \ubab0\ub790\ub294\uc9c0\ub294 \uacfc\uc138\uc640\ub294 \ubb34\uad00\ud558\ub2e4. \uacfc\uc18c\uc2e0\uace0\ub85c \ud655\uc778\ub418\uba74 \ub0a9\ubd80\uc9c0\uc5f0 \uac00\uc0b0\uc138. \uc5f0\u00a0 9%.\u00a0 \ub2e4\ub9cc \uacfc\uc18c\uc2e0\uace0\uac00\uc0b0\uc138\ub294 \ubd80\uacfc\ub418\uc9c0 \uc54a\ub294\ub2e4.\u00a0<\/span><span style=\"color: #000000;\"><\/span><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2862\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2862\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\uc99d\uc5ec\uad00\ub828 \uc138\uae08\ud0c8\ub8e8 \uc720\ud615 (\uad6d\uc138\uccad)<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2862\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2862\"><p><span style=\"color: #000000;\"><strong>\uc7ac\ucc28\uc99d\uc5ec \ud569\uc0b0\ub204\ub77d \ub4f1 \uacfc\uc18c\uc2e0\uace0<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">\uc99d\uc5ec\uc138 \uc2e0\uace0 \uc2dc 10\ub144 \ub0b4 \ub2e4\ub978 \uc99d\uc5ec\uc7ac\uc0b0\uc5d0 \ub300\ud55c \ud569\uc0b0\uc744 \ub204\ub77d\ud558\uace0 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \uc911\ubcf5\uc2e0\uace0.<\/span><\/li><li><span style=\"color: #000000;\">\uc0ac\ub840:\uc544\ubc84\uc9c0\ub85c\ubd80\ud130 \ube44\uc0c1\uc7a5\ubc95\uc778 \uc8fc\uc2dd\uc744\u00a0 \uc99d\uc5ec\ubc1b\uace0 \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c \uc801\uc6a9\ud574 \uc99d\uc5ec\uc138 \uc2e0\uace0\ub0a9\ubd80 \ud6c4 \uc5b4\uba38\ub2c8\ub85c\ubd80\ud130 \uc544\ud30c\ud2b8\ub97c \uc99d\uc5ec\ubc1b\uace0 \uc99d\uc5ec\uc138\uc2e0\uace0\ub97c \ud558\uba74\uc11c \uc55e\uc11c \uc99d\uc5ec\uc8fc\uc2dd\uc744 \ud569\uc0b0\ud558\uc9c0 \uc54a\uace0, \uc99d\uc5ec\uc7ac\uc0b0\uacf5\uc81c\ub97c \uc911\ubcf5\uc801\uc6a9\ubc1b\uc544 \uc99d\uc5ec\uc138 \uacfc\uc18c\uc2e0\uace0.<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>\uc99d\uc5ec\uc7ac\uc0b0\uac00\uc561 \uacfc\uc18c\u00b7\ubb34\uc2e0\uace0<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">\uc544\ud30c\ud2b8 \ub4f1\uc744 \uc99d\uc5ec\ubc1b\uace0 \u2018\uc2dc\uac00\u2019\ub85c \uc2e0\uace0\ud574\uc57c \ud558\ub098, \uacf5\uc2dc\uac00\uaca9\uc73c\ub85c \uacfc\uc18c\uc2e0\uace0\ub098 \ubb34\uc2e0\uace0.<\/span><\/li><li><span style=\"color: #000000;\">\uc0ac\ub840: \uc5b4\uba38\ub2c8\ub85c\ubd80\ud130 \uc544\ud30c\ud2b8\ub97c \uc99d\uc5ec\ubc1b\uace0 \uacf5\uc2dc\uac00\uaca9\uc73c\ub85c \ud3c9\uac00\ud574 \uc99d\uc5ec\uc138\ub97c \uc2e0\uace0\u00b7\ub0a9\ubd80\ud588\uc73c\ub098 \uc99d\uc5ec\uc7ac\uc0b0\uc740 <span style=\"text-decoration: underline;\">\uc2dc\uac00\ud3c9\uac00 \uc6d0\uce59, \uc99d\uc5ec\uc77c \uc804 6\uac1c\uc6d4\ubd80\ud130 \ud6c4 3\uac1c\uc6d4\uae4c\uc9c0 \ub3d9\uc77c\ub2e8\uc9c0 \uc720\uc0ac\uc7ac\uc0b0\uc758 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561<\/span>\uc774 \uc874\uc7ac\ud574 \ub9e4\ub9e4\uc0ac\ub840\uac00\uc561\uc744 \uc801\uc6a9\ud574 \uc7ac\ud3c9\uac00\ud55c \uacb0\uacfc \uc99d\uc5ec\uc138 \uacfc\uc18c\uc2e0\uace0.<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>\uc99d\uc5ec\uc790\uc758 \uc8fc\ud0dd \ucde8\ub4dd\uc790\uae08 \ucd9c\ucc98 \ubd80\uc871<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">\uc99d\uc5ec\uc790\uc640 \uadf8 \ubc30\uc6b0\uc790\uac00 \uc99d\uc5ec\uc8fc\ud0dd\uc744 \ub2f9\ucd08 \ucde8\ub4dd\ud560 \ub54c\uc758 \uc790\uae08\ucd9c\ucc98\uac00 \ubd88\ubd84\uba85.<\/span><\/li><li><span style=\"color: #000000;\">\uc0ac\ub840:\uc0ac\ud68c\ucd08\ub144\uc0dd \uc790\ub140\uac00 \ub300\ud615\ub9c8\ud2b8 2\uacf3\uc744 \uc6b4\uc601\ud558\ub294 \uc544\ubc84\uc9c0\ub85c\ubd80\ud130 \uc8fc\ud0dd \ubc0f \uc544\ud30c\ud2b8 \ubd84\uc591\uad8c\uc744 \uc99d\uc5ec\ubc1b\uc558\uc73c\ub098, \uc544\ubc84\uc9c0\ub294 \ub9e4\ucd9c \ub204\ub77d, \uac00\uacf5\uacbd\ube44 \uacc4\uc0c1 \ub4f1\uc73c\ub85c \ubc95\uc778\uc790\uae08\uc744 \uc720\ucd9c\ud574 \ub2f9\ud574 \uc8fc\ud0dd \ubc0f \ubd84\uc591\uad8c\uc744 \ud3b8\ubc95 \ucde8\ub4dd\ud55c \ud610\uc758.<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>\uc218\uc99d \uc774\ud6c4 \ucc44\ubb34\uba74\uc81c \ub4f1\uc73c\ub85c \ud3b8\ubc95 \uc99d\uc5ec<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">\ubd80\ub2f4\ubd80\uc99d\uc5ec\ub85c \ucde8\ub4dd\ud55c \uc8fc\ud0dd\uc758 \uace0\uc561 \uc784\ub300\ubcf4\uc99d\uae08 \ub4f1\uc744 \uc790\ub825\uc5c6\uc774 \uc0c1\ud658\ud558\uace0 \uc790\uac00\uac70\uc8fc\ud558\uac70\ub098, \ubd80\ub2f4\ubd80\uc99d\uc5ec\u00a0 \ud6c4 \uae08\uc735\ucc44\ubb34\ub97c \ubd80\ubaa8\uac00 \ub300\ub9ac\uc0c1\ud658\ud558\uac70\ub098 \ubd80\ubaa8\ub85c\ubd80\ud130 \ucc44\ubb34\uba74\uc81c\ubc1b\uc740 \ud3b8\ubc95\uc99d\uc5ec.<\/span><\/li><li><span style=\"color: #000000;\">\uc0ac\ub840:\ub300\ud559\uc0dd \uc790\ub140\uac00 \uc784\ub300\uc5c5\uc790\uc778 \uc544\ubc84\uc9c0\ub85c\ubd80\ud130 \uc218\ub3c4\uad8c \uc544\ud30c\ud2b8\ub97c \uc99d\uc5ec\ubc1b\uace0 \uc99d\uc5ec\uc138, \ucde8\ub4dd\uc138 \ub4f1\uc744 \ub0a9\ubd80\ud588\uc73c\ub098, \u00a0\uc790\ub140\ub294 \uace0\uc561\uc758 \uc8fc\ud0dd \uc720\uc9c0\ube44\uc6a9 \ubc0f \uc138\uae08\uc744 \ub0a9\ubd80\ud560 \ub9cc\ud55c \uc790\uae08\uc6d0\ucc9c\uc774 \ud655\uc778\ub418\uc9c0 \uc54a\uc544 \uc544\ubc84\uc9c0\ub85c\ubd80\ud130 \uad00\ub828 \ube44\uc6a9\uc744 \ud3b8\ubc95 \uc99d\uc5ec\ubc1b\uc740 \ud610\uc758.<\/span><\/li><li><span style=\"color: #000000;\">\uad6d\uc138\uccad\uc740 \ubd80\ub2f4\ubd80 \uc99d\uc5ec\uc5d0 \ub300\ud574 \ucc44\ubb34\uc758 \uc790\ub825\uc0c1\ud658 \uc5ec\ubd80\ub97c \ub05d\uae4c\uc9c0 \ucd94\uc801 \uad00\ub9ac.<\/span><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f48146a elementor-widget elementor-widget-spacer\" data-id=\"f48146a\" 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<div class=\"elementor-element elementor-element-b3a2bb7 elementor-widget elementor-widget-text-editor\" data-id=\"b3a2bb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"color: #000000; font-size: 12pt;\">\ucc38\uace0 \ub3c4\uc11c<\/span><ul><li><span style=\"color: #000000; font-size: 12pt;\">\uc8fc\ud0dd\uacfc \uc138\uae08 (\uad6d\uc138\uccad)<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">2021 \ud655\ubc14\ub010 \ubd80\ub3d9\uc0b0\uc138\uae08 \uc644\uc804\ubd84\uc11d (\uc2e0\ubc29\uc218 \uc138\ubb34\uc0ac)<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\uc8fc\ud0dd \ubcf4\uc720 &amp; \ucc98\ubd84 (\uc2e0\ubc29\uc218 \uc138\ubb34\uc0ac)<\/span><\/li><li><span style=\"color: #000000; font-size: 12pt;\">\ubd80\ub3d9\uc0b0 \uc138\uae08\uc758 \uc815\uc11d (\uc9c0\ubcd1\uadfc, \uc9c0\ubcd1\uaddc, \uc624\uc900\uc11d \uacf5\uc800)<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6223a1b elementor-widget elementor-widget-text-editor\" data-id=\"6223a1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\">#\ubc95\ubb34\uc0ac #\uc11c\ub300\ubb38\uad6c\ubc95\ubb34\uc0ac #\uc11c\ub300\ubb38\ubc95\ubb34\uc0ac #\uc740\ud3c9\uad6c\ubc95\ubb34\uc0ac #\uc740\ud3c9\ubc95\ubb34\uc0ac #\ud64d\uc81c\ub3d9\ubc95\ubb34\uc0ac #\ub9c8\ud3ec\uad6c\ubc95\ubb34\uc0ac #\ub9c8\ud3ec\ubc95\ubb34\uc0ac #\uc885\ub85c\uad6c\ubc95\ubb34\uc0ac #\uc885\ub85c\ubc95\ubb34\uc0ac<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77160f8 elementor-widget elementor-widget-spacer\" data-id=\"77160f8\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-326459b elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"326459b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-33 elementor-top-column elementor-element elementor-element-4821011\" data-id=\"4821011\" 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-70414ec elementor-align-right elementor-widget 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