{"id":310,"date":"2024-07-03T09:46:51","date_gmt":"2024-07-03T00:46:51","guid":{"rendered":"https:\/\/taxreturn.newsdaa.com\/?page_id=310"},"modified":"2024-08-19T13:29:06","modified_gmt":"2024-08-19T04:29:06","slug":"%ec%83%81%ed%99%a9%eb%b3%84-%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0","status":"publish","type":"page","link":"https:\/\/taxreturn.newsdaa.com\/?page_id=310","title":{"rendered":"\uc0c1\ud669\ubcc4 \uc5f0\ub9d0\uc815\uc0b0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"310\" class=\"elementor elementor-310\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5a0a13 e-flex e-con-boxed e-con e-parent\" data-id=\"4b5a0a13\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3005dd54 elementor-widget elementor-widget-image\" data-id=\"3005dd54\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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\uadfc\ub85c\uc790\uc758 \uacfc\uc138\uc728\uacfc \uacfc\uc138\ud2b9\ub840\u00a0<br \/><\/span>\u00a0 \u00a0 1. \uad6d\ub0b4\uc5d0\uc11c \ucd5c\ucd08 \uadfc\ub85c\ub97c \uc81c\uacf5\ud55c \ub0a0\ubd80\ud130 5\ub144\uac04 \uc5f0\uac04 \uae09\uc5ec(\ube44\uacfc\uc138\uc18c\ub4dd \ud3ec\ud568)\uc5d0\u00a0<strong>19%\ub2e8\uc77c \uc138\uc728<\/strong>\uc744<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\u00a0 \u00a0 2. \uc5d4\uc9c0\ub2c8\uc5b4\ub9c1 \uae30\uc220\ub3c4\uc785\uacc4\uc57d \ub610\ub294 \uc678\uad6d\uc778\ud22c\uc790\uae30\uc5c5\uc758 \uc5f0\uad6c\uc6d0\uc73c\ub85c \uadfc\ubb34\ud558\ub294 \uc790 \ub4f1 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0,\u00a0<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \uad6d\ub0b4\uc5d0\uc11c \ucd5c\ucd08\ub85c \uadfc\ub85c\ub97c \uc81c\uacf5\ud55c \ub0a0\ubd80\ud130 5\ub144\uac04 \ub2e4\uc74c\uacfc \uac19\uc774 \uc18c\ub4dd\uc138 \uac10\uba74\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<br \/>\u00a0 \u00a0 \u00a0 \u00a0 &#8211; \uc18c\uc7ac\u00b7\ubd80\ud488\u00b7\uc7a5\ube44 \uae30\uc220\uc790 : 3\ub144\uac04 70%, \uc774\ud6c4 2\ub144\uac04 50%<br \/>\u00a0 \u00a0 \u00a0 \u00a0 &#8211; \uadf8 \uc678 : 5\ub144\uac04 50%<br \/>\u00a0 \u00a0 \u00a0 \u00a0 (\uc678\uad6d\uc778 \uae30\uc220\uc790\uc758 \uadfc\ub85c\uc18c\ub4dd\uc138 \uac10\uba74\uc2e0\uccad\uc11c)\u00a0<br \/>\u00a0 \u00a0 3. \uad50\uc0ac(\uad50\uc218) \uba74\uc138\uc870\ud56d\uc774 \uc788\ub294 \uad6d\uac00\uc758 \uac70\uc8fc\uc790\uac00 \uad6d\ub0b4\uc5d0 \uc785\uad6d\ud558\uc5ec \uc77c\uc815\uae30\uac04(\ub300\ubd80\ubd84 2\ub144) \ub3d9\uc548 \ubc1b\ub294 \uac15\uc758,<br \/>\u00a0 \u00a0 \u00a0 \u00a0 \uc5f0\uad6c \uad00\ub828 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.\u00a0<br \/>\u00a0<br \/>\u25a0\u00a0\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc81c\ucd9c\uc11c\ub958\u00a0<br \/><strong>\u00a0 \u00a0 \uc678\uad6d\uc778\ub4f1\ub85d\uc99d \uc0ac\ubcf8 \ub610\ub294 \uac70\uc18c\uc0ac\uc2e4\uc99d\uba85\uc6d0<\/strong>\uc744 \uc81c\ucd9c\ud574 \uc8fc\uc154\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p><span class=\"wysiwyg-font-size-large\">\u25a0 \uad6d\ub0b4\ube44\uac70\uc8fc\uc790\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0<br \/><\/span>\u00a0 \u00a0 \ubcf8\uc778\uc5d0 \ub300\ud55c \uae30\ubcf8\uacf5\uc81c\ub9cc \uac00\ub2a5\ud558\uba70, \ud2b9\ubcc4\uacf5\uc81c \ub4f1\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p><p><span class=\"wysiwyg-font-size-large\">\u25a0 \uad6d\ub0b4\uac70\uc8fc \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uad6d\uc678\uc5d0\uc11c\ub3c4 \uadfc\ub85c\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0<br \/><\/span>\u00a0 \u00a0 \uad6d\ub0b4\uc5d0\uc11c \uac70\uc8fc\ud558\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uc678\uad6d\uc5d0\uc11c\ub3c4 \uadfc\ub85c\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uba74, \uc5f0\ub9d0\uc815\uc0b0\uc2dc \uad6d\uc678\ubc1c\uc0dd<br \/>\u00a0 \u00a0 \uadfc\ub85c\uc18c\ub4dd\uc744\u00a0 \uc2e0\uace0\ud574\uc57c\ud569\ub2c8\ub2e4.<\/p><ul><li>\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0, \uad6d\ub0b4\ub294 \ubb3c\ub860 \uad6d\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c\u00a0<strong>\uadfc\ub85c\uc18c\ub4dd\uc5d0 \ub300\ud558\uc5ec \ud569\uc0b0\uc2e0\uace0<\/strong>\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/li><li>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \ube44\uac70\uc8fc\uc790\uc778 \uacbd\uc6b0\uc5d0\ub294 \ub0b4\uad6d\uc778 \ube44\uac70\uc8fc\uc790\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ubcf8\uc778\uc5d0 \ub300\ud55c \uae30\ubcf8\uacf5\uc81c\uc640 \uc5f0\uae08\ubcf4\ud5d8\ub8cc \uacf5\uc81c \ub4f1 \uc77c\ubd80 \uacf5\uc81c\ub9cc \ud5c8\uc6a9\ub41c\ub2e4. \uc8fc\ud0dd\ub9c8\ub828\uc800\ucd95\uacfc \uc8fc\ud0dd\uc790\uae08\uacf5\uc81c, \uc6d4\uc138\uc138\uc561\uacf5\uc81c, \uc758\ub8cc\ube44, \uad50\uc721\ube44 \ub4f1 \ud2b9\ubcc4\uc138\uc561\uacf5\uc81c\uc640 \uadf8 \ubc16\uc758 \ub300\ubd80\ubd84 \uc18c\ub4dd\uacf5\uc81c \ubc0f \uc138\uc561\uacf5\uc81c\ub294 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.\u00a0<\/li><li>\uc678\uad6d\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uc561\uc774 \uc788\ub294 \uacbd\uc6b0 \uc5f0\ub9d0\uc815\uc0b0 \uc2dc \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li><\/ul><p><span class=\"wysiwyg-font-size-large\"><br \/>\u25a0<\/span>\u00a0<span class=\"wysiwyg-font-size-large\">\uc678\uad6d\uc778 \uc804\uc6a9 \uc0c1\ub2f4\uc804\ud654<\/span><br \/>\u00a0 \u00a0 \ud55c\uad6d\uc5b4\uac00 \uc775\uc219\ud558\uc9c0 \uc54a\uc740 \uc678\uad6d\uc778\uc744 \uc704\ud574 \ud648\ud0dd\uc2a4\uc5d0\uc11c\u00a0<strong>\uc678\uad6d\uc778 \uc804\uc6a9 \uc0c1\ub2f4\uc804\ud654(1588-0560)<\/strong>\uc744 \uc6b4\uc601\ud558\uace0<br \/>\u00a0 \u00a0 \uc788\uc73c\ub2c8, \ucc38\uace0 \ubd80\ud0c1\ub4dc\ub9bd\ub2c8\ub2e4.<\/p><\/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-1183\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1183\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" 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\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/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\">\uc911\ub3c4\ud1f4\uc0ac\uc790\uc758 \uc5f0\ub9d0\uc815\uc0b0<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1183\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1183\"><p><span class=\"wysiwyg-font-size-medium\">\uadfc\ub85c\uc790\uac00 \uc911\ub3c4\uc5d0 \ud1f4\uc9c1\ud558\ub294 \uacbd\uc6b0, \ud1f4\uc9c1\ud558\ub294 \ub2ec\uc758 \uadfc\ub85c\uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \ub54c\uc5d0 \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud569\ub2c8\ub2e4.<br \/>\uc774\ub97c \uc911\ub3c4\ud1f4\uc0ac\uc790 \uc5f0\ub9d0\uc815\uc0b0\uc774\ub77c\uace0 \ud558\ub294\ub370, \uc911\ub3c4\ud1f4\uc0ac\uc790\ub294 \ud1f4\uc9c1 \uc2dc\uc810\uc5d0 \uc138\uae08\uc744 \uc815\uc0b0\ud558\uc5ec, \ud1f4\uc9c1\ud560 \ub54c \ud68c\uc0ac\uc5d0\uc11c \ud658\uae09\ubc1b\uac70\ub098 \ub0a9\ubd80\ud558\uac8c \ub429\ub2c8\ub2e4.<br \/><br \/>\ub2e4\ub9cc, \uc774 \ub54c\ub294 \uc815\uc0b0\uc744 \uc704\ud55c \uc790\ub8cc\uc81c\ucd9c \uc5c6\uc774 \uadfc\ub85c\uc790\ub85c\uc11c\uc758 \uae30\ubcf8\uc801\uc778 \uc0ac\ud56d\ub9cc \ubc18\uc601\ud558\uc5ec \uc5f0\ub9d0\uc815\uc0b0\uc744 \uc9c4\ud589\ud569\ub2c8\ub2e4.<br \/>** \uacf5\uc81c\ubc1b\uc9c0 \ubabb\ud55c \ub0b4\uc5ed\uc740 \ucd94\ud6c4 \uc774\uc9c1\ud55c \ud68c\uc0ac\uc5d0\uc11c \uc7ac\uc9c1\uc790\ub85c \uc5f0\ub9d0\uc815\uc0b0\uc2dc \ubc18\uc601\ud558\uac70\ub098,\u00a0\ub2e4\uc74c\ud574 5\uc6d4 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br \/>\u00a0<br \/><strong><span class=\"wysiwyg-font-size-large\">\u25a0 \uc911\ub3c4\ud1f4\uc0ac\uc790\uc758 \uc5f0\ub9d0\uc815\uc0b0 \uc808\ucc28<\/span><\/strong><br \/><strong>A. \uc7ac\ucde8\uc5c5\uc744 \ud55c \uacbd\uc6b0<\/strong><br \/>1) \ud604 \uadfc\ubb34\uc9c0\uc5d0\uc11c<br \/><\/span><span class=\"wysiwyg-font-size-medium\">\uadfc\ub85c\uc18c\ub4dd\uc790 \u300c\uc18c\ub4dd\u00b7\uc138\uc561\uacf5\uc81c \uc2e0\uace0\uc11c\u300d\ub97c \uc791\uc131\ud558\uc5ec \uc81c\ucd9c\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<br \/><\/span><\/p><p><span class=\"wysiwyg-font-size-medium\">2) \uc885\uc804 \uadfc\ubb34\uc9c0\uc5d0\uc11c<br \/>\uc885\uc804 \uadfc\ubb34\uc9c0\uc5d0 \uc694\uccad\ud558\uc5ec \u300c\uadfc\ub85c\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d\u300d\uc744 \ucd94\uac00\ub85c \uc81c\ucd9c,\u00a0 \ud604 \uadfc\ubb34\uc9c0\uc758 \uadfc\ub85c\uc18c\ub4dd\uacfc \ud569\uc0b0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<br \/><\/span><\/p><p><span class=\"wysiwyg-font-size-medium\"><strong>B. \ucde8\uc5c5\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0<\/strong><br \/><\/span><span class=\"wysiwyg-font-size-medium\">1) \uad6d\uc138\uccad \ud648\ud0dd\uc2a4\ub97c \ud1b5\ud558\uc5ec \uc9c1\uc811 \uc885\ud569\uc18c\ub4dd\uc138\uae30\uac04(5\uc6d4)\uc5d0 \uc2e0\uace0\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<br \/>2) \uc804\uadfc\ubb34\uc9c0 \uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d\uacfc \uc5f0\ub9d0\uc815\uc0b0\uac04\uc18c\ud654\uc11c\ube44\uc2a4 \uc790\ub8cc\ub97c \ud1a0\ub300\ub85c \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\ub97c \ud569\ub2c8\ub2e4.<\/span><\/p><p><span class=\"wysiwyg-font-size-medium\"><br \/><\/span><span class=\"wysiwyg-font-size-medium\"><span class=\"wysiwyg-font-size-large\">\u25a0<strong>\u00a0\uadfc\ubb34\uae30\uac04\uc5d0 \ub530\ub978 \uacf5\uc81c \ubd88\uac00 \ud56d\ubaa9<\/strong><\/span><\/span><\/p><p class=\"wysiwyg-indent1\"><span class=\"wysiwyg-font-size-medium\">\ubcf4\ud5d8\ub8cc, \uc758\ub8cc\ube44, \uad50\uc721\ube44, \uc8fc\ud0dd\uc790\uae08 \ubc0f \uc2e0\uc6a9\uce74\ub4dc \uc0ac\uc6a9\uc561, \uc6d4\uc138\uc561\uacf5\uc81c \ub4f1 \uc544\ub798 \uacf5\uc81c \uac00\ub2a5 \ud56d\ubaa9 \uc774\uc678\uc758 \ud56d\ubaa9\uc740 \ub300\ud574\uc11c\ub294\u00a0<\/span><span class=\"wysiwyg-font-size-medium\">\ud1f4\uc0ac \ud6c4 &#8211; \uc785\uc0ac \uc804 \uae30\uac04\uc740 \uacf5\uc81c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \u00a0\uadfc\ubb34\uae30\uac04\uc5d0 \ud574\ub2f9\ud558\ub294 \ube44\uc6a9\ub9cc \uacf5\uc81c\ub418\ub294 \uac83 \uc785\ub2c8\ub2e4.<\/span><\/p><p><span class=\"wysiwyg-font-size-medium\"><br \/><\/span><span class=\"wysiwyg-font-size-large\"><strong>\u25a0 \uadfc\ubb34\uae30\uac04\uacfc \uc0c1\uad00\uc5c6\ub294 \uacf5\uc81c \ud56d\ubaa9<\/strong><\/span><\/p><p class=\"wysiwyg-indent1\"><span class=\"wysiwyg-font-size-medium\">\uc5f0\uae08\ubcf4\ud5d8\ub8cc\uacf5\uc81c, \uac1c\uc778\uc5f0\uae08\uc800\ucd95\uacf5\uc81c, \uc5f0\uae08\uc800\ucd95\uacc4\uc88c \uc138\uc561\uacf5\uc81c, \ud22c\uc790\uc870\ud569\ucd9c\uc790\ub4f1 \uacf5\uc81c,<br \/>\uc18c\uae30\uc5c5\/\uc18c\uc0c1\uacf5\uc778 \uacf5\uc81c\ubd80\uae08 \uc18c\ub4dd\uacf5\uc81c, \uae30\ubd80\uae08\uacf5\uc81c\ub294 \uadfc\ubb34\uae30\uac04\uacfc \uad00\uacc4\uc5c6\uc774 \ucd1d\uc561\uc5d0 \ub300\ud55c \uacf5\uc81c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4.<br \/><\/span><span class=\"wysiwyg-font-size-medium\"><strong><br \/>Q1. \ud1f4\uc9c1\uc2dc \uc911\ub3c4\ud1f4\uc9c1\uc790 \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud558\uace0, \uc774\ud6c4 \uc774\uc9c1\ud574\uc11c \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud558\uba74 \uc138\uae08\uc774 \ub2e4\ub978\uac00\uc694?<\/strong><br \/>A. \uc544\ub2d9\ub2c8\ub2e4.<br \/>\ub2e4\ub9cc, \uc774\uc9c1 \ud6c4 \uc5f0\ub9d0\uc815\uc0b0\uc2dc \ud658\uae09\uae08\uc561\uc774 \ub2e4\ub978 \uc0ac\ub78c\uc5d0 \ube44\ud574 \uc801\uac70\ub098 \ucd94\uac00 \ub0a9\ubd80\ub97c \ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uac00<br \/>\uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc804 \uc9c1\uc7a5\uc5d0\uc11c \uc911\ub3c4\ud1f4\uc9c1\uc790 \uc5f0\ub9d0\uc815\uc0b0\uc2dc \ud658\uae09\ubc1b\uac70\ub098 \ub0a9\ubd80 \ud588\uae30\ub584\ubb38\uc785\ub2c8\ub2e4.<br \/>\uc774 \uae08\uc561\uc740 \uc804 \uc9c1\uc7a5\uc5d0\uc11c \ubc1b\uc740 &lt;\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d&gt; \uc73c\ub85c \ud655\uc778\ud560 \uc218 \uc788\uc73c\uba70,<br \/><\/span><span class=\"wysiwyg-font-size-medium\">\ucc28\uac10\uc9d5\uc218\uc138\uc561\uc774\ub77c\ub294 \ud56d\ubaa9\uc5d0 (-) \uae08\uc561\uc774 \ud45c\uae30\ub418\uc5b4 \uc788\ub2e4\uba74 \uc774\ub294 \uc804 \uc9c1\uc7a5\uc5d0\uc11c \ub3cc\ub824\ubc1b\uc740 \uc138\uc561\uc785\ub2c8\ub2e4.<\/span><\/p><p><span class=\"wysiwyg-font-size-medium\"><br \/><\/span><span class=\"wysiwyg-font-size-large\"><strong>\u25a0 \uae30\ud0c0 \uc0c1\ud669\ubcc4 \uc5f0\ub9d0\uc815\uc0b0<\/strong><\/span><\/p><p class=\"wysiwyg-indent1\"><span class=\"wysiwyg-font-size-medium\"><strong>A. \uc9c1\uc7a5\uc778\uc778\ub370 \ucd94\uac00 \ub2e4\ub978\uc18c\ub4dd\uc774 \uc788\ub294 \uacbd\uc6b0,<\/strong><br \/>\uc9c1\uc7a5\uc5d0\uc11c \uc5f0\ub9d0\uc815\uc0b0 \ud6c4 \ub2e4\uc74c \ud574 5\uc6d4 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \uadfc\ub85c\uc18c\ub4dd\uacfc \ub2e4\ub978\uc18c\ub4dd\uc744 \ud569\uc0b0\ud55c \ud6c4<br \/>\uc9c1\uc811 \uc18c\ub4dd \uacf5\uc81c\ub97c \ucd94\uac00\ud558\uc5ec \uc138\uae08\uc744 \ub0a9\ubd80 \ub610\ub294 \ud658\uae09\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br \/><br \/><strong>B. \uadfc\ubb34\uc9c0\uac00 2\uacf3 \uc774\uc0c1\uc778 \uacbd\uc6b0, \uc8fc\ub41c \uadfc\ubb34\uc9c0 (A)\ub97c \uacb0\uc815\ud558\uc5ec<\/strong><br \/>\uadf8 \uc678\uc758 \uc885\uadfc\ubb34\uc9c0(B,C)\uc758 [\uadfc\ub85c\uc18c\ub4dd \uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d]\uc744 \uc81c\ucd9c\ud558\uc5ec<br \/>\uc8fc\ub41c \uadfc\ubb34\uc9c0(A)\uc758 \uc6d0\ucc9c\uc9d5\uc218\uc758\ubb34\uc790\uac00 \ud569\uc0b0\ud558\uc5ec \uc5f0\ub9d0\uc815\uc0b0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p><\/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-1184\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1184\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" 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\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/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\">\ud3d0\uc5c5\ud55c \uc0ac\uc5c5\uc7a5\uc5d0 \ub300\ud55c \uc5f0\ub9d0\uc815\uc0b0<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1184\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1184\"><p><span class=\"wysiwyg-font-size-large\"><strong>\u25a0 \ud3d0\uc5c5\ud558\uc5ec \ud1f4\uc9c1\ud558\uac8c \ub41c \uacbd\uc6b0<\/strong><br \/><\/span>\u00a0 \u00a0\u00a0<span class=\"wysiwyg-font-size-medium\">\ud3d0\uc5c5\ud558\uc5ec \ud1f4\uc9c1\ud558\ub294 \uacbd\uc6b0,<br \/>\u00a0 \u00a0 \ud1f4\uc9c1\ud558\ub294 \ub2ec\uc5d0 \uadfc\ubb34\uc9c0\uc5d0\uc11c \uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d\uc744 \ubc1b\uc544\ub450\uc154\uc57c\ud569\ub2c8\ub2e4.<br \/>\u00a0 \u00a0\u00a0\uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d\uc744 \ubcf4\uad00\ud558\uace0 \uacc4\uc2dc\ub2e4\uac00, \uc7ac\ucde8\uc5c5\ud558\ub294 \uadfc\ubb34\uc9c0\uc5d0 \uc81c\ucd9c\ud558\uc154\uc11c<br \/><span class=\"wysiwyg-color-blue\">\u00a0 \u00a0\u00a0<\/span><span class=\"wysiwyg-color-black\">\ud569\uc0b0\ud558\uc5ec \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/span><\/span><\/p><p><span class=\"wysiwyg-font-size-large\">\u25a0\u00a0<\/span><span class=\"wysiwyg-font-size-large\"><strong>\uc774\ubbf8 \ud3d0\uc5c5\ud574 \ubc84\ub9b0 \uacbd\uc6b0\u00a0<\/strong><br \/><\/span>\u00a0 \u00a0\u00a0<span class=\"wysiwyg-font-size-medium\">\uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d\uc744 \ubc1b\uc9c0 \ubabb\ud588\ub294\ub370 \uc774\ubbf8 \ud3d0\uc5c5\ud574 \ubc84\ub9b0 \uacbd\uc6b0\uc5d0\ub294,<br \/>\u00a0 \u00a0 \ud3d0\uc5c5\ud55c \uc804\uc9c1\uc7a5\uc758 \uc138\ubb34\ub300\ub9ac\uc778 , \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \uac00\uc154\uc11c\u00a0\uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218 \uc601\uc218\uc99d\uc744 \uc218\ub839\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p><p><span class=\"wysiwyg-font-size-large\">\u25a0\u00a0<strong>\uc138\ubb34\uc11c\uc5d0\uc11c\ub3c4 \ucc98\ub9ac\ud574\uc8fc\uc9c0 \uc54a\ub294 \uacbd\uc6b0<\/strong><br \/><\/span>\u00a0 \u00a0 \uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d\uc744 \ubc1c\uae09\ubc1b\ub294 \ubc29\ub3c4\uac00 \uc5c6\uc73c\uc2dc\ub2e4\uba74,<br \/>\u00a0 \u00a0\u00a0<span class=\"wysiwyg-font-size-medium\">\uc6b0\uc120\uc801\uc73c\ub85c \uc7ac\ucde8\uc5c5\ud55c \uadfc\ubb34\uc9c0\uc5d0\uc11c \ubc1b\uc740 \uae08\uc561\ub9cc \uac00\uc9c0\uace0 \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<br \/>\u00a0\u00a0 \u00a0\uadf8\ub9ac\uace0 \uc5f0\ub9d0\uc815\uc0b0\uc601\uc218\uc99d\uc744 \ubc1b\uc544\ub450\uc2dc\uac70\ub098, \uadfc\ub85c\uc18c\ub4dd\uacf5\uc81c\uc2e0\uace0\uc11c\uc5d0 \uad00\ub828\uae08\uc561\ub4e4\uc744 \uae30\ub85d\ud574 \ub461\ub2c8\ub2e4.<br \/>\u00a0 \u00a0 (\uc601\uc218\uc99d\uc744 \uc798 \uac00\uc9c0\uace0 \uacc4\uc154\uc57c \ub098\uc911\uc5d0 \ub2e4\uc2dc \uc2e0\uace0\ud558\uc2e4\ub54c \uc0ac\uc6a9\ud558\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p><p>\u00a0 \u00a0 \uadf8\ud6c4,<span class=\"wysiwyg-color-blue\">\u00a0<span class=\"wysiwyg-color-black\">5\uc6d4 \uc885\ud569\uc18c\ub4dd\uc138\ud655\uc815\uc2e0\uace0&gt;\uc2dc<\/span><\/span>\u00a0\uad6d\uc138\uccad\uc5d0\uc11c \uc870\ud68c\ud558\uc5ec \ud569\uc0b0 \uc2e0\uace0\ud558\uc2dc\uba74 \ub429\ub2c8\ub2e4.<br \/><span class=\"wysiwyg-font-size-medium\">\u00a0 \u00a0\u00a0\uad6d\uc138\uccad\uc5d0\uc11c \uc18c\ub4dd \ub204\ub77d\uc73c\ub85c \ucd94\uc9d5\ud55c\ub2e4\uace0 \ud1b5\ubcf4\uac00 \uc624\uae30\ub3c4 \ud569\ub2c8\ub2e4.<br \/>\u00a0 \u00a0\u00a0\uc774\ub54c \ubc1b\uc73c\uc2e0 \uc11c\ub958\ub85c \uc885\ud569\uc18c\ub4dd\uc138\uc2e0\uace0\uc2dc\uc5d0 \ud568\uaed8 \uc2e0\uace0\ud558\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/span><\/p><p>\u00a0<span class=\"wysiwyg-font-size-medium\">** \uae30\ubcf8\uc801\uc73c\ub85c\ub294 \ud1f4\uc9c1 \uc2dc\uc5d0 \uadfc\ub85c\uc18c\ub4dd\uc6d0\ucc9c\uc9d5\uc218\uc601\uc218\uc99d\uc744 \ubc1b\uc544\ub450\uc154\uc57c \ud569\ub2c8\ub2e4.<br \/>\u00a0\u00a0\u00a0\u00a0 \u00a0\ubd80\ub4dd\uc774\ud558\uac8c \ubc1b\uc9c0 \ubabb\ud55c \uacbd\uc6b0\uc5d0\ub9cc, 5\uc6d4 \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0\uc2dc \uc138\ubb34\uc11c\uc5d0\uc11c \uc870\ud68c\uac00 \uac00\ub2a5\ud558\ub2c8\u00a0<br \/>\u00a0 \u00a0 \u00a0 \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\uc0c1\ud669\ubcc4 \uc5f0\ub9d0\uc815\uc0b0 \ub300\ud45c\uc790\uc758 \uc5f0\ub9d0\uc815\uc0b0 \u25a0 \ubc95\uc778 \uc0ac\uc5c5\uc790\uc758 \ub300\ud45c\uc774\uc0ac\uc778 \uacbd\uc6b0\u00a0 \u00a0 \uae09\uc5ec\uac00 \uc788\ub2e4\uba74 \uc5f0\ub9d0\uc815\uc0b0\uc744 \ud558\uc154\uc57c \ud569\ub2c8\ub2e4.\u00a0\u00a0 \u00a0 \ubc95\uc778\uc758 \ub300\ud45c\uc790\uac00 \ubc1b\ub294 \uae09\uc5ec\ub3c4 \uadfc\ub85c\uc18c\ub4dd\uc785\ub2c8\ub2e4.\u00a0 \u00a0 \ub530\ub77c\uc11c,\u00a0\ub300\ud45c\uc790\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \uc5f0\ub9d0\uc815\uc0b0 \ub300\uc0c1\uc790\uc5d0 \ud574\ub2f9\ub418\uba70, \uadfc\ub85c\uc790\uc640 \ub3d9\uc77c\ud558\uac8c \uc5f0\ub9d0\uc815\uc0b0 \ud574 \uc8fc\uc2dc\uba74 \ub429\ub2c8\ub2e4.\u00a0\u00a0 \u25a0 \uac1c\uc778\uc0ac\uc5c5\uc790\u00a0 \u00a0 \uac1c\uc778\uc0ac\uc5c5\uc790\uc758 \ub300\ud45c\uc778 \uacbd\uc6b0, \uadfc\ub85c\uc18c\ub4dd\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uae30\ub54c\ubb38\uc5d0 \uc5f0\ub9d0\uc815\uc0b0\uc740 \uc9c4\ud589\ud558\uc9c0 \uc54a\uace0 \uc885\ud569\uc18c\ub4dd\uc138\ub9cc \uc9c4\ud589\ud558\uba74 \ub429\ub2c8\ub2e4.\u00a0\u00a0 \u00a0\u00a0\ub2e4\ub9cc, \uc9c1\uc6d0\ub4e4\uc758 \uc5f0\ub9d0\uc815\uc0b0\uc740 \uc9c4\ud589\ud558\uc154\uc57c \ud569\ub2c8\ub2e4.\u00a0 \u25a0 \uac1c\uc778\uc0ac\uc5c5\uc790\uc774\uc790&hellip;&nbsp;<a href=\"https:\/\/taxreturn.newsdaa.com\/?page_id=310\" class=\"\" rel=\"bookmark\">\ub354 \ubcf4\uae30 &raquo;<span class=\"screen-reader-text\">\uc0c1\ud669\ubcc4 \uc5f0\ub9d0\uc815\uc0b0<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"on","neve_meta_disable_footer":"on","neve_meta_disable_title":"on","footnotes":""},"class_list":["post-310","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/pages\/310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=310"}],"version-history":[{"count":10,"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/pages\/310\/revisions"}],"predecessor-version":[{"id":380,"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=\/wp\/v2\/pages\/310\/revisions\/380"}],"wp:attachment":[{"href":"https:\/\/taxreturn.newsdaa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}