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<p align="center">8¿ùÀº 12¿ù °á»ê¹ýÀÎÀÌ ¹ýÀμ¼ Áß°£¿¹³³ ÇÏ´Â ´ÞÀÔ´Ï´Ù</p>
<p align="center">£­ ±¹¼¼Ã». &nbsp;2018. 8
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   <td style="width: 530px; height: 345px;">◉ 12¿ù¿¡ »ç¾÷¿¬µµ°¡ Á¾·áµÇ´Â ¹ýÀÎÀº 8¿ù 31ÀϱîÁö ¹ýÀμ¼ Áß°£¿¹³³ ¼¼¾×À» ½Å°í&middot;³³ºÎÇØ¾ß ÇÔ.<br />
   ◦ ¹ýÀμ¼ Áß°£¿¹³³¼¼¾×Àº Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ÀÇ 1/2 ¶Ç´Â »ó¹Ý±â ¿µ¾÷½ÇÀûÀ» Áß°£°á»êÇÏ¿© ½Å°í ³³ºÎÇÒ ¼ö ÀÖÀ½.<br />
   ◦ »ç¾÷¿¬µµ°¡ 6°³¿ùÀ» ÃÊ°úÇÏ´Â ¹ýÀÎÀÌ ´ë»óÀ̸ç, ½Å¼³¹ýÀÎ&middot;»ç¾÷½ÇÀûÀÌ ¾ø´Â ¹ýÀÎ µîÀº ³³ºÎÀǹ«°¡ ¾øÀ½.<br />
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   ◉ ±¹¼¼Ã»Àº ȨÅýº¸¦ ÅëÇØ Á÷Àü³âµµ ±âÁØ Áß°£¿¹³³¼¼¾×À» ÀÚµ¿°è»ê ÇØÁÖ´Â ¹Ì¸®Ã¤¿ò(Pre-filled) ¼­ºñ½º¸¦ Á¦°øÇÏ¿© ³³¼¼ÀÚ°¡ Æí¸®ÇÏ°Ô ½Å°íÇÒ ¼ö ÀÖµµ·Ï Àû±Ø Áö¿øÇÏ°ÚÀ½.<br />
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   ◦ ¶ÇÇÑ, ȨÅýº ù È­¸é¿¡¼­ ½Å°í¼­ ÀÛ¼ºÈ­¸éÀ¸·Î ¹Ù·Î Á¢±ÙÇÒ ¼ö ÀÖµµ·Ï ¹Ù·Î°¡±â Æ˾÷âÀ» Á¦°øÇÏ°ÚÀ½.<br />
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   ◉ ÇÑÆí, ÀÚ¿¬ÀçÇØ, ±¸Á¶Á¶Á¤ µîÀ¸·Î »ç¾÷¿¡ ¾î·Á¿òÀ» °Þ´Â ¹ýÀÎÀº ³³ºÎ±âÇÑ ¿¬Àå* µî Àû±ØÀûÀÎ ¼¼Á¤Áö¿øÀ» ½Ç½ÃÇÏ°ÚÀ½.<br />
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            <p align="center">1</td>
   <td style="width: 447px; height: 34px;">12¿ù °á»ê¹ýÀÎÀº 8¿ù 31ÀϱîÁö Áß°£¿¹³³ ¼¼¾×À» ½Å°í&middot;³³ºÎ</td>
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<p>¢Ã 12¿ù¿¡ »ç¾÷¿¬µµ°¡ Á¾·áµÇ´Â ¹ýÀÎÀº 1. 1.ºÎÅÍ 6. 30.±îÁö¸¦ Áß°£¿¹³³ ´ë»ó±â°£À¸·Î ÇÏ¿© 8¿ù 31ÀϱîÁö ¹ýÀμ¼ Áß°£¿¹³³ ¼¼¾×À» ½Å°í&middot;³³ºÎÇØ¾ß ÇÔ.<br />
◦À̹ø ¹ýÀμ¼ Áß°£¿¹³³ ´ë»ó¹ýÀÎÀº Áö³­ÇØ(66¸¸ 9õ °³)´ëºñ 5¸¸ 3õ °³ Áõ°¡ÇÑ 72¸¸ 2õ °³ÀÓ.<br />
◦´Ù¸¸, 2018³âµµ Áß ½Å¼³¹ýÀÎ, ÀÌÀڼҵ游 ÀÖ´Â ºñ¿µ¸®¹ýÀÎ, ÈÞ¾÷ µîÀÇ »çÀ¯·Î ¿ÃÇØ »ó¹Ý±â »ç¾÷½ÇÀûÀÌ ¾ø´Â ¹ýÀÎ µîÀº Áß°£¿¹³³¼¼¾× ³³ºÎÀǹ«°¡ ¾øÀ½.
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            <p align="center">2</td>
   <td style="width: 447px; height: 34px;">½Å°íÇϴµ¥ ºÒÆíÇÔÀÌ ¾øµµ·Ï ´Ù¾çÇÑ ½Å°í Áö¿ø ¼­ºñ½º Á¦°ø</td>
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<p>¢Ã ¹ýÀμ¼ Áß°£¿¹³³ ¼¼¾×Àº ȨÅýº(hometax.go.kr)¿¡¼­ ½±°Ô ÀüÀڽŰíÇÒ ¼ö ÀÖÀ¸¸ç, ÀüÀڽŰíÇÏ´Â °æ¿ì¿¡´Â ¼öµ¿½Å°í¼­·ù¸¦ º°µµ·Î Á¦ÃâÇÒ ÇÊ¿ä ¾øÀ½.

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            <p align="center">&lt;ÀüÀڽŰí ÀÌ¿ë¹æ¹ý&gt;</td>
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   <td style="width: 530px; height: 156px;">¢Â ȨÅýº¿¡¼­ ½Å°í¼­¸¦ ÀÛ¼ºÇÏ¿© ½Å°íÇÏ´Â °æ¿ì<br />
   ¨çȨÅýº ·Î±×ÀÎ → ¨è'Áß°£¿¹³³ ½Å°í¼­ ÀÛ¼º ¹Ù·Î°¡±â' Ŭ¸¯(Æ˾÷â) → ¨é'Áß°£¿¹³³ ½Å°í' ¼±Åà → ¨ê½Å°í¼­ ÀÛ¼º → ¨ë½Å°í¼­ Á¦ÃâÇϱâ → ¨ìÁ¢¼öÁõ È®ÀÎ<br />
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   ¨çȨÅýº ·Î±×ÀÎ(½Å°í/³³ºÎ-¼¼±Ý½Å°í-¹ýÀμ¼) → ¨è ÆÄÀϺ¯È¯ ½Å°í → ¨é ½Å°í¼­ º¯È¯(¿À·ù°ËÁõ) → ¨ê ½Å°í¼­ Á¦ÃâÇϱâ → ¨ë Á¢¼öÁõ È®ÀÎ</td>
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<p>◦½Å°í´ë»ó ¸ðµç ¹ýÀο¡°Ô ȨÅýº¸¦ ÅëÇØ Á÷Àü¿¬µµ ±âÁØ Áß°£¿¹³³ ¼¼¾×À» ÀÚµ¿°è»êÇØ ÁÖ´Â ½Å°í¼­ ¹Ì¸®Ã¤¿ò(Pre-Filled) ¼­ºñ½º¸¦ È®´ë Á¦°øÇÔ.<br />
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   <td style="width: 534px; height: 124px;">¡Ø'18³â Ãß°¡µÇ´Â ½Å°íÁö¿ø ³»¿ë<br />
   1) ¼¼¹«´ë¸®ÀÎÀÌ ¼öÀÓÇÑ ¹ýÀÎ ÀüüÀÇ Á¤»ó³³ºÎ¼¼¾×(Á÷Àü³âµµ ±âÁØ Áß°£¿¹³³¼¼¾×)À» ¾Ë·ÁÁÖ´Â 'ÀÏ°ýÁ¶È¸ È­¸é'°ú ¼öÀÓ ³³¼¼ÀÚÀÇ ½Å°í¼­¸¦ ÀÚµ¿°è»ê ÇØÁÖ´Â '¼¼¹«´ë¸®ÀÎ ¹Ì¸®Ã¤¿ò ¼­ºñ½º' Ãß°¡<br />
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<p>◦¶ÇÇÑ, ³³¼¼ÀÚÀÇ ½Å°í ÆíÀǸ¦ À§ÇØ ±¹¼¼Ã» ´©¸®Áý(<a href="http://www.ezkyungli.com/www.nts.go.kr">www.nts.go.kr</a>)¿¡¼­ ¹ýÀμ¼ Áß°£¿¹³³¼¼¾× ½Å°í&middot;³³ºÎ ¹æ¹ýÀ» ÀÚ¼¼È÷ ¾È³»ÇÏ°í ÀÖÀ½.<br />
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¢Ã 8¿ù ÇÑ ´Þ µ¿¾È ȨÅýº ù È­¸é¿¡ ¹ýÀμ¼ Áß°£¿¹³³ Á¶È¸ ¹× ½Å°í¼­ ¹Ì¸®Ã¤¿ò(Pre-Filled) ¼­ºñ½º¸¦ Æ˾÷âÀ¸·Î ¾È³»ÇÏ°ÚÀ½.<br />
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            <p align="center">3</td>
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◦ȨÅýº¸¦ ÀÌ¿ëÇÏ¿© ¿Â¶óÀÎÀ¸·Î ³³ºÎ±âÇÑ ¿¬ÀåÀ» ½ÅûÇϰųª, ¿ìÆí&middot;Æѽº ¶Ç´Â °üÇÒ ¼¼¹«¼­¸¦ ¹æ¹®ÇÏ¿© ½ÅûÇϽñ⠹ٶ÷.<br />
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            <p align="center">1</td>
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            <p align="center">³³ºÎÇÒ ¼¼¾×</td>
   <td style="width: 129px; height: 39px;">
            <p align="center">±âÇÑ ³»<br />
   ³³ºÎÇÒ ¼¼¾×</td>
   <td style="width: 95px; height: 39px;">
            <p align="center">ºÐ³³ÇÒ ¼¼¾×</td>
   <td style="width: 155px; height: 39px;">
            <p align="center">ºÐ³³¼¼¾×ÀÇ °è»ê</td>
  </tr>
  <tr>
   <td style="width: 49px; height: 20px;">
            <p align="center">¨ç</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">17,000,000</td>
   <td style="width: 129px; height: 20px;">
            <p align="center">10,000,000</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">7,000,000</td>
   <td style="width: 155px; height: 20px;">
            <p align="center">17,000,000-10,000,000</td>
  </tr>
  <tr>
   <td style="width: 49px; height: 20px;">
            <p align="center">¨è</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">28,000,000</td>
   <td style="width: 129px; height: 20px;">
            <p align="center">14,000,000</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">14,000,000</td>
   <td style="width: 155px; height: 20px;">
            <p align="center">28,000,000&times;50/100</td>
  </tr>
 </tbody>
</table>
&nbsp;<br />
3. Áß°£¿¹³³¼¼¾× °è»ê ¹æ¹ý<br />
<p>◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ<br />
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ÀÖ´Â ¹ýÀÎ(ÈæÀÚ¹ýÀÎ)<br />
⇨ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼¸¦ ±âÁØÀ¸·Î °è»ê<br />
</p>
<p>&nbsp;</p>
<p align="center">&lt;Áß°£¿¹³³¼¼¾× °è»ê ¹æ¹ý&gt;<br />
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 104px; height: 114px;">
            <p align="center">Áß°£¿¹³³¼¼¾× £½ »êÃâ¼¼¾×*
   £«°¡»ê¼¼¾× &nbsp;£­ ∙°øÁ¦&middot;°¨¸é¼¼¾×
  &nbsp; ∙¿øõ³³ºÎ¼¼¾×
   ∙¼ö½ÃºÎ°ú¼¼¾× ☓ 6/Á÷Àü»ç¾÷
      ¿¬µµ¿ù¼ö</td>
  </tr>
 </tbody>
</table>
<p>
*'18³âºÎÅÍ´Â °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦°¡ µÇÁö ¾ÊÀ½À» À¯ÀÇ<br />
&nbsp;<br />
◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ<br />
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ¾ø´Â ¹ýÀÎ(ÀûÀÚ¹ýÀÎ µî)<br />
⇨ Áß°£¿¹³³±â°£(1¿ù~6¿ù)À» Áß°£°á»êÇÏ¿© ³³ºÎ¼¼¾× °è»ê<br />
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 41px; height: 81px;">
            <p align="center">Áß°£
   ¿¹³³
   ¼¼¾× £½ °ú¼¼Ç¥ÁØ{¼Òµæ±Ý¾×(ÀͱÝ-¼Õ±Ý) -ÀÌ¿ù°á¼Õ±Ý µî}
            ☓ 12/6 ☓ ¹ýÀμ¼À² ☓ 6/12 £­ ∙°øÁ¦&middot;°¨¸é¼¼¾×
   ∙¿øõ³³ºÎ¼¼¾×
   ∙¼ö½ÃºÎ°ú¼¼¾×</td>
  </tr>
 </tbody>
</table>
<p>
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ÀÖ´Â ¹ýÀεµ ´çÇØ Áß°£¿¹³³±â°£ÀÇ ½ÇÀûÀ» Áß°£°á»ê ÇÏ¿© 2018. 8. 31.±îÁö Áß°£¿¹³³ÇÒ ¼ö ÀÖÀ½.<br />
-´Ù¸¸, Áß°£¿¹³³ ³³ºÎ±âÇÑ ³»¿¡ Áß°£°á»êÀ¸·Î ½Å°íÇÏÁö ¾ÊÀº °æ¿ì¿¡´Â Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØÀ¸·Î Áß°£¿¹³³¼¼¾×À» ³³ºÎÇÏ¿©¾ß ÇÔ.<br />
(Áß°£°á»ê¿¡ ÀÇÇÑ ±âÇÑ ÈÄ ½Å°í´Â ÀÎÁ¤µÇÁö ¾ÊÀ½. ¹ýÀμ¼¹ý&sect;63¨ë)<br />
&nbsp;<br />
</p>
<p>4. ¹ýÀμ¼ Áß°£¿¹³³¼¼¾× ÀüÀڽŰí<br />
</p>
<p>◉ ÀüÀÚ½Å°í ¹æ¹ý<br />
◦ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ ½Å°í&middot;³³ºÎ<br />
-½Å°í¼­ ÀÛ¼º¹æ½Ä°ú ½Å°í¼­ º¯È¯Àü¼Û ¹æ½Ä ¸ðµÎ °¡´ÉÇϹǷΠÆí¸®ÇÑ ¹æ¹ý ¼±ÅÃ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 63px; height: 20px;">ÀÛ¼º ¹æ½Ä</td>
   <td style="width: 463px; height: 20px;">ÀÎÅÍ³Ý Á¢¼Ó ÈÄ È¨Åýº¿¡¼­ Á÷Á¢ ½Å°í³»¿ëÀ» ÀÔ·ÂÇÏ¿© ½Å°íÇÏ´Â ¹æ½Ä</td>
  </tr>
  <tr>
   <td style="width: 63px; height: 39px;">º¯È¯Àü¼Û
   ¹æ½Ä</td>
   <td style="width: 463px; height: 39px;">´çÇØ ¹ýÀÎ ¶Ç´Â ¼¼¹«´ë¸®ÀÎÀÇ È¸°èÇÁ·Î±×·¥¿¡ ÀÇÇØ ÀÛ¼ºÇÑ ½Å°í¼­¸¦ ȨÅýº¿¡¼­ ¿À·ù°ËÁõ ÈÄ Á¦ÃâÇÏ´Â ¹æ½Ä</td>
  </tr>
 </tbody>
</table>
<p>◦ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ ½Å°í&middot;³³ºÎ<br />
</p>
<p>-½Å°í¼­ º¯È¯Àü¼Û ¹æ½Ä¸¸ °¡´ÉÇϹǷΠÀûÇÕ¼º ÆÇÁ¤À» ¹ÞÀº ÀüÀÚ ½Å°í¼­ ÀÛ¼ºÇÁ·Î±×·¥À» »ç¿ëÇÏ¿© ½Å°í¼­ ÀÛ¼º<br />
</p>
<p>* Á¤±â½Å°í¿Í µ¿ÀÏ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 530px; height: 81px;">▪ÀüÀڽŰíÀýÂ÷´Â ȨÅýº(www.hometax.go.kr)ÀÇ¡²°øÁö»çÇס³È¤Àº¡²½Å°í/³³ºÎ-¹ýÀμ¼¡³¿¡¼­ ¾È³»ÇØ µå¸®°í ÀÖÀ¸¸ç<br />
   ▪ÀüÀÚ½Å°í¼­ ÀÛ¼º ÇÁ·Î±×·¥Àº ȨÅýº(www.hometax.go.kr)ÀÇ [ÀÚ·á½Ç]¿¡¼­ ´Ù¿î·Îµå ¹Þ¾Æ »ç¿ëÇÒ ¼ö ÀÖÀ½</td>
  </tr>
 </tbody>
</table>
&nbsp;
<p>◦ ¿¬°á³³¼¼ ¹æ½Ä Àû¿ë ¹ýÀÎ<br />
-¿¬°á³³¼¼ ¹æ½Ä Àû¿ë ¹ýÀÎÀº Á÷Àü¿¬µµ ±âÁØÀ¸·Î ½Å°íÇÏ´Â °æ¿ì¿¡¸¸ 'ÀÛ¼º ¹æ½Ä'À¸·Î ÀüÀڽŰí ÇÒ ¼ö ÀÖÀ¸¸ç,<br />
-ÀÚ±â°è»ê ±âÁØÀ¸·Î ÀÛ¼ºÇÏ´Â ¿¬°á¹ýÀÎÀÌ Çϳª¶óµµ Æ÷ÇԵǾî ÀÖ´Â °æ¿ì¿¡´Â 'º¯È¯Àü¼Û ¹æ½Ä'À» ÀÌ¿ëÇÏ¿© ÀüÀڽŰí ÇÏ¿©¾ß ÇÔ.<br />
&nbsp;<br />
◉ ½Å°í±âÇÑ : 2018. 8. 31. 24:00<br />

</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 31px; height: 33px;">
            <p align="center">2</td>
   <td style="width: 502px; height: 33px;">À̹ø Áß°£¿¹³³ ½Ã ÁÖÀÇÇÒ ÁÖ¿ä ¼¼¹ý°³Á¤ ³»¿ë</td>
  </tr>
 </tbody>
</table>
<p>◉ ¹ýÀμ¼ ÃÖ°í¼¼À² ±¸°£ ½Å¼³(¹ýÀμ¼¹ý &sect;55¨ç)<br />
◦ ¹ýÀÎ ¼¼ºÎ´ã ÇüÆò¼º Á¦°í
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 259px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 117px;">¡à ¹ýÀμ¼À² ü°è
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">°ú Ç¥</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">¼¼ À²</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">0∼2¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">10%</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">2∼200¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">20%</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">200¾ï ¿ø ÃÊ°ú</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">22%</td>
     </tr>
    </tbody>
   </table>
   &nbsp;</td>
   <td style="width: 259px; height: 117px;">¡à ÃÖ°í¼¼À² ±¸°£ ½Å¼³
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">°ú Ç¥</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">¼¼ À²</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">0∼2¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">2∼200¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">200∼3,000¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">3,000¾ï ¿ø ÃÊ°ú</td>
      <td style="width: 121px; height: 17px;">25%</td>
     </tr>
    </tbody>
   </table>
   </td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ ´ë±â¾÷ ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ Á¶Á¤(¹ýÀμ¼¹ý &sect;13)<br />
<p>◦ ±â¾÷ Á¶¼¼ºÎ´ã ÇüÆò¼º Á¦°í
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 259px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 131px;">¡à ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ<br />
   ¤· ÀϹݱâ¾÷: ´çÇØ¿¬µµ ¼ÒµæÀÇ 80%<br />
   ¤· Áß¼Ò±â¾÷: ´çÇØ¿¬µµ ¼ÒµæÀÇ 100%<br />
   &nbsp;<br />
   ¡à ÇѵµÀû¿ë Á¦¿Ü´ë»ó<br />
   ¤·È¸»ý°èȹ ÀÌÇàÁßÀÎ ±â¾÷, °æ¿µÁ¤»óÈ­°èȹ ÀÌÇàÁßÀÎ ±â¾÷ µî</td>
   <td style="width: 259px; height: 131px;">¡à ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ Ãà¼Ò<br />
   ¤· ('18±Í¼Ó) 70% → ('19±Í¼Ó) 60%<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
   ¡à (Á µ¿)<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
 </tbody>
</table>
* (70%) '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
(60%) '19. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ ¡¹úÀû ¼ÕÇعè»ó±Ý µî¿¡ ´ëÇÑ ¼Õ±ÝºÒ»êÀÔ(¹ýÀμ¼¹ý &sect;21ÀÇ2)<br />
◦ ¼ÕÇعè»ó±Ý °ü·Ã ºñ¿ëÀÇ ¼Õ±ÝÀÎÁ¤ ÇÕ¸®È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 59px; height: 16px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 467px; height: 16px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 59px; height: 277px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 467px; height: 277px;">¡à ¼ÕÇعè»ó±Ý °ü·Ã ºñ¿ëÀÇ ¼Õ±ÝºÒ»êÀÔ<br />
   ¤· (´ë»ó) ´ÙÀ½ ±ÔÁ¤ ¶Ç´Â ¿Ü±¹ÀÇ ¹ý·É¿¡ µû¶ó ¼ÕÇؾ×À» ÃÊ°úÇÏ¿© Áö±ÞÇÏ´Â ¼ÕÇعè»ó±Ý<br />
   - ¡¸°³ÀÎÁ¤º¸º¸È£¹ý¡¹&sect;39¨é<br />
   - ¡¸½Å¿ëÁ¤º¸ÀÇ ÀÌ¿ë ¹× º¸È£¿¡ °üÇÑ ¹ý·ü¡¹&sect;43¨è<br />
   - ¡¸Çϵµ±Þ°Å·¡ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;35¨è<br />
   - ¡¸´ë¸®Á¡°Å·¡ÀÇ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;34¨è<br />
   - ¡¸°¡¸Í»ç¾÷°Å·¡ÀÇ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;37ÀÇ2¨è<br />
   - ¡¸±â°£Á¦ ¹× ´Ü±â°£±Ù·ÎÀÚ º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;13¨è<br />
   - ¡¸ÆÄ°ß±Ù·ÎÀÚ º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;21¨é<br />
   - ¡¸Á¤º¸Åë½Å¸Á ÀÌ¿ëÃËÁø ¹× Á¤º¸º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;32¨è<br />
   - ¡¸Á¦Á¶¹° Ã¥ÀÓ¹ý¡¹&sect;3¨è('18.4¿ù ½ÃÇà)<br />
   - ¡¸°øÀͽŰíÀÚ º¸È£¹ý¡¹&sect;29ÀÇ2¨ç('18.5¿ù ½ÃÇà)<br />
   ¤· (¼Õ±ÝºÒ»êÀÔ¾×) ½ÇÁ¦ ¹ß»ýÇÑ ¼ÕÇؾ×À» ÃÊ°úÇÏ´Â ¹è»ó±Ý<br />
   - ´Ù¸¸, ½Ç¼ÕÇؾ×ÀÌ ºÒºÐ¸íÇÑ °æ¿ì´Â ¼ÕÇعè»ó±ÝÀÇ 2/3</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Àû°ÝÇÕº´&middot;ºÐÇÒ ¿ä°Ç¿¡ °í¿ë½Â°è ¿ä°Ç Ãß°¡(¹ýÀμ¼¹ý &sect;44¨è, &sect;44ÀÇ3¨é, &sect;46¨è, &sect;46ÀÇ3¨é, &sect;47¨é)<br />
◦ ±â¾÷ ±¸Á¶Á¶Á¤ ½Ã °í¿ë ¾ÈÁ¤¼º Á¦°í
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 263px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 623px;">¡à ÇÕº´‧ºÐÇÒ¿¡ µû¸¥ ÀÚ»ê ¾çµµÂ÷ÀÍ¿¡ ´ëÇÑ ¹ýÀμ¼ °ú¼¼ÀÌ¿¬ ¿ä°Ç<br />
   ¤·¨ç »ç¾÷¸ñÀûÀÇ ±¸Á¶Á¶Á¤<br />
   ¨è ÇÇÇÕº´¹ýÀÎ µîÀÇ ÁÖÁÖ°¡ ÇÕº´¹ýÀο¡ ¿¬¼Ó<br />
   ¨é ½Â°è ¹ÞÀº »ç¾÷ÀÇ °è¼Ó µî<br />
   &lt;Ãß °¡&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
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   &nbsp;<br />
   ¡à °ú¼¼ÀÌ¿¬µÈ ¹ýÀμ¼ Ãß¡ ¿ä°Ç<br />
   ¤·¨ç ½Â°è ¹ÞÀº »ç¾÷ ÆóÁö<br />
   ¨è ÇÇÇÕº´¹ýÀÎ µîÀÇ Áö¹èÁÖÁÖ°¡ ±³ºÎ¹ÞÀº ÁÖ½Ä 50% ÀÌ»ó óºÐ<br />
   &lt;Ãß °¡&gt;<br />
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   &lt;½Å ¼³&gt;<br />
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   &nbsp;</td>
   <td style="width: 263px; height: 623px;">¡à °í¿ë½Â°è ¿ä°Ç Ãß°¡<br />
   &nbsp;<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
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   ¤·ÇÕº´¹ýÀÎ µîÀÌ ÇÕº´‧ºÐÇÒµî±âÀÏ 1°³¿ù Àü ÇöÀç Á¾¾÷¿ø*ÀÇ 80% ÀÌ»óÀ» ½Â°èÇÏ°í »ç¾÷¿¬µµ Á¾·áÀϱîÁö 80% ÀÌ»óÀ» À¯Áö<br />
   *｢±Ù·Î±âÁعý｣ »ó ±Ù·Î°è¾àÀ» ü°áÇÑ ³»±¹ÀÎ ±Ù·ÎÀÚ. ´Ù¸¸, ÀÓ¿ø, Á¤³âÅðÁ÷ ¿¹Á¤ÀÚ, »ç¸Á&middot;»óÇØ ÅðÁ÷ÀÚ, ÀÏ¿ë±Ù·ÎÀÚ, ±Ù·Î°è¾à 6°³¿ù ¹Ì¸¸ÀÎ ±Ù·ÎÀÚ µîÀº Á¦¿Ü<br />
   &nbsp;<br />
   ¡à °í¿ë½Â°è »çÈÄ°ü¸® Ãß°¡<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
   &nbsp;<br />
   ¤·ÇÕº´ÈÄ ÇÕº´¹ýÀÎ ±Ù·ÎÀÚ ¼ö**°¡ ÇÕº´µî±âÀÏ 1°³¿ù Àü ÇÇÇÕº´¹ýÀΰú ÇÕº´¹ýÀο¡ Á¾»çÇÏ´Â ±Ù·ÎÀÚ ¼ö ÇÕÀÇ 80% ¹Ì¸¸ÀÎ °æ¿ì<br />
   * ºÐÇÒµµ µ¿ÀÏÇÏ°Ô ±Ù·ÎÀÚ ¼ö 80% À¯Áö<br />
   ** ｢±Ù·Î±âÁعý｣ »ó ±Ù·Î°è¾àÀ» ü°áÇÑ ³»±¹ÀÎ ±Ù·ÎÀÚ<br />
   &nbsp;<br />
   ¡à °ú¼¼ÀÌ¿¬ ¹× »çÈÄ°ü¸® Àû¿ë ¿¹¿Ü »çÀ¯<br />
   ¤·ÆÄ»ê, ȸ»ýÀýÂ÷, Àû°Ý±¸Á¶Á¶Á¤¿¡ µû¶ó °í¿ë½Â°è ºñÀ²À» À¯ÁöÇÏÁö ¸øÇÑ °æ¿ì<br />
   ¤·ÇÇÇÕº´¹ýÀÎ ¹× ºÐÇÒÇÏ´Â »ç¾÷ºÎ¹®ÀÇ ±Ù·ÎÀÚ°¡ 5ÀÎ ¹Ì¸¸ÀÎ °æ¿ì(°ú¼¼ÀÌ¿¬ ¿¹¿Ü»çÀ¯¸¸ ÇØ´ç)</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ ÇÕº´&middot;ºÐÇÒÇÏ´Â ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Áß¼Ò±â¾÷ Ưº°¼¼¾×°¨¸é Àç¼³°è(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;7, &sect;127)<br />
◦ Áß¼Ò±â¾÷ ¼¼Á¦Áö¿ø ÇÕ¸®È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 263px; height: 16px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 263px; height: 16px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 45px;">¡à Áß¼Ò±â¾÷ Ưº°¼¼¾×°¨¸é<br />
   &nbsp;</td>
   <td rowspan="3" style="width: 263px; height: 177px;">¡àÀû¿ë±âÇÑ ¿¬Àå ¹× °í¿ë°ú ¿¬°èÇÏ¿© Àç¼³°è
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 8px; height: 72px;">&nbsp;</td>
      <td style="width: 280px; height: 72px;">(Á µ¿)</td>
     </tr>
    </tbody>
   </table>
   ¤·(°¨¸éÇѵµ) 1¾ï ¿ø<br />
   - °í¿ëÀοø °¨¼Ò ½Ã 1Àδç 500¸¸ ¿ø Çѵµ Ãà¼Ò</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 74px;">¤·(´ë»ó) Á¦Á¶¾÷ µî 46°³ ¾÷Á¾À» ¿µÀ§ÇÏ´Â Áß¼Ò±â¾÷<br />
   ¤·(°¨¸éÀ²) Áö¿ª, ¾÷Á¾, ±â¾÷±Ô¸ð¿¡ µû¶ó »êÃâ¼¼¾×ÀÇ 5~30%</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 58px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 53px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦, »çȸº¸Çè·á ¼¼¾×°øÁ¦¿Í Áߺ¹Àû¿ë ¹èÁ¦</td>
   <td style="width: 263px; height: 53px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) °í¿ëÁõ´ë¼¼Á¦, »çȸº¸Çè·á ¼¼¾×°øÁ¦¿Í Áߺ¹ Àû¿ë Çã¿ë</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 16px;">¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
   <td style="width: 263px; height: 16px;">¤·(Àû¿ë±âÇÑ) 2020.12.31.</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ °í¿ëÁõ´ë¼¼Á¦ ½Å¼³(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;29ÀÇ7)<br />
◦ ½Å±Ô ÀÏÀÚ¸® âÃâ¿¡ ´ëÇÑ Áö¿ø °­È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 232px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 289px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 57px;">¡à°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ Ãß°¡°øÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 57px;">¡à°í¿ëÁõ´ë¼¼Á¦ ½Å¼³<br />
   * °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ Ãß°¡°øÁ¦ ¹× û³â°í¿ëÁõ´ë¼¼Á¦¸¦ ÅëÇÕ&middot;Àç¼³°è</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 192px;">¤·(¿ä°Ç) ÅõÀÚ&middot;°í¿ë µ¿½Ã Áõ°¡½Ã ÅõÀڱݾ×ÀÇ 3~10% °øÁ¦<br />
   -(°øÁ¦Çѵµ) °í¿ëÀοø 1Àδç 1000~2,000¸¸ ¿ø(Áß¼Ò±â¾÷Àº 500¸¸ ¿ø Ãß°¡)<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 192px;">¤·(¿ä°Ç) ÅõÀÚ°¡ ¾ø´õ¶óµµ °í¿ëÁõ°¡½Ã 1ÀÎ´ç ¿¬°£ ÀÏÁ¤±Ý¾× °øÁ¦<br />
   (´ÜÀ§: ¸¸ ¿ø)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td rowspan="2" style="width: 82px; height: 56px;">±¸ ºÐ</td>
      <td colspan="2" style="width: 96px; height: 17px;">Áß¼Ò</td>
      <td rowspan="2" style="width: 48px; height: 56px;">Áß°ß</td>
      <td rowspan="2" style="width: 48px; height: 56px;">´ë±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 48px; height: 38px;">¼öµµ±Ç</td>
      <td style="width: 48px; height: 38px;">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 82px; height: 35px;">»ó½Ã<br />
      ±Ù·ÎÀÚ</td>
      <td style="width: 48px; height: 35px;">700</td>
      <td style="width: 48px; height: 35px;">770</td>
      <td style="width: 48px; height: 35px;">450</td>
      <td style="width: 48px; height: 35px;">-</td>
     </tr>
     <tr>
      <td style="width: 82px; height: 35px;">û³âÁ¤±ÔÁ÷, Àå¾ÖÀÎ µî</td>
      <td style="width: 48px; height: 35px;">1,000</td>
      <td style="width: 48px; height: 35px;">1,100</td>
      <td style="width: 48px; height: 35px;">700</td>
      <td style="width: 48px; height: 35px;">300</td>
     </tr>
    </tbody>
   </table>
   </td>
  </tr>
  <tr>
   <td style="width: 232px; height: 20px;">¤·(Àû¿ë´ë»ó) »ó½Ã±Ù·ÎÀÚ</td>
   <td style="width: 289px; height: 20px;">¤·(Àû¿ë´ë»ó) »ó½Ã±Ù·ÎÀÚ</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 57px;">¤·(Áö¿ø±â°£) 1³â<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 57px;">¤·(Áö¿ø±â°£) ´ë±â¾÷ 1³â, Áß¼Ò&middot;Áß°ß 2³â<br />
   *°í¿ëÀοøÀÌ °¨¼ÒµÇÁö ¾Æ´ÏÇÏ´Â °æ¿ì ´ÙÀ½Çصµ ¼¼¾×°øÁ¦ Àû¿ë</td>
  </tr>
 <tbody>
  <tr>
   <td style="width: 232px; height: 57px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) »çȸº¸Çè·á ¼¼¾×°øÁ¦, °¢Á¾ ÅõÀÚ¼¼¾×°øÁ¦ µî°ú Áߺ¹Àû¿ë ¹èÁ¦</td>
   <td rowspan="2" style="width: 289px; height: 169px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) »çȸº¸Çè·á ¼¼¾×°øÁ¦, °¢Á¾ ÅõÀÚ¼¼¾×°øÁ¦ µî°ú Áߺ¹Àû¿ë Çã¿ë<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 112px;">¡àû³â°í¿ëÁõ´ë¼¼Á¦<br />
   ¤·(¿ä°Ç) û³âÁ¤±ÔÁ÷ ±Ù·ÎÀÚ °í¿ë ½Ã 1Àδç 1õ¸¸ ¿ø(Áß°ß 7¹é¸¸ ¿ø, ´ë±â¾÷ 3¹é¸¸ ¿ø) °øÁ¦<br />
   ¤·(Áö¿ø±â°£) 1³â<br />
   ¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
  </tr>
 </tbody>
</table>

* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Áß¼Ò&middot;Áß°ß±â¾÷¿¡ ´ëÇÑ ÅõÀÚ¼¼¾×°øÁ¦ Á¦µµ Àç¼³°è(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;5)<br />
<p>◦ »ç¾÷¿ë Àڻ꿡 ´ëÇÑ ÅõÀÚ Áö¿øÁ¦µµ Àç¼³°è
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 261px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 261px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¡à°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ ±âº»°øÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">¡àÁß¼Ò&middot;Áß°ß±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦<br />
   *°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ ±âº»°øÁ¦ ¹× Áß¼Ò±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦¸¦ ÅëÇÕ&middot;Àç¼³°è</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë¹üÀ§) Áß¼Ò&middot;Áß°ß±â¾÷</td>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë¹üÀ§) Áß¼Ò&middot;Áß°ß±â¾÷</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê</td>
   <td style="width: 261px; height: 20px;">¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 138px;">¤·(°øÁ¦À²)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß¼Ò±â¾÷</td>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß°ß±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">1%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">2%</td>
     </tr>
    </tbody>
   </table>
   * Áß°ß±â¾÷Àº °í¿ë°¨¼Ò ½Ã Àû¿ë ¹èÁ¦<br />
   * Áß¼Ò±â¾÷Àº °í¿ë°¨¼Ò ½Ã 1Àδç 1õ¸¸ ¿øÀ» °øÁ¦±Ý¾×¿¡¼­ Â÷°¨</td>
   <td style="width: 261px; height: 138px;">¤·(°øÁ¦À²)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß¼Ò±â¾÷</td>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß°ß±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">1%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">2%</td>
     </tr>
    </tbody>
   </table>
   * Áß°ß±â¾÷Àº °í¿ë°¨¼Ò½Ã Àû¿ë ¹èÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
   <td rowspan="2" style="width: 261px; height: 114px;">¤·(Àû¿ë±âÇÑ) 2018.12.31.<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 94px;">¡àÁß¼Ò±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦<br />
   ¤·(Àû¿ë¹üÀ§) Áß¼Ò±â¾÷<br />
   ¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê<br />
   ¤·(°øÁ¦À²) 3%<br />
   ¤·(Àû¿ë±âÇÑ) 2018.12.31.</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ ÅõÀÚÇÏ´Â ºÐºÎÅÍ Àû¿ë<br />
◉ R&amp;Dºñ¿ë ¼¼¾×°øÁ¦ °³¼±(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;10)<br />
󰊱 ´ë±â¾÷ R&amp;D ¼¼Á¦Áö¿ø ÇÕ¸®È­
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 265px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 265px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 20px;">¡àÀÏ¹Ý R&amp;D ºñ¿ë ¼¼¾×°øÁ¦</td>
   <td style="width: 265px; height: 20px;">¡à´ë±â¾÷ ´ç±âºÐ °øÁ¦À² Ãà¼Ò</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 90px;">¤·´ç±âºÐ<br />
   - (´ë±â¾÷) 1~3%*<br />
   *1% + ÃÖ´ë 2%[(R/Dºñ¿ë/¸ÅÃâ¾×)&times;1/2]<br />
   &nbsp;</td>
   <td style="width: 265px; height: 90px;">¤·´ç±âºÐ<br />
   - (´ë±â¾÷) 0~2%*<br />
   *0% + ÃÖ´ë 2%[(R/Dºñ¿ë/¸ÅÃâ¾×)&times;1/2]</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">- (Áß°ß±â¾÷) 8%<br />
   - (Áß¼Ò±â¾÷) 25%</td>
   <td style="width: 8px; height: 39px;">(Á µ¿)</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">¤·Áõ°¡ºÐ<br />
   - (´ë±â¾÷) 30%</td>
   <td style="width: 265px; height: 39px;">¤·Áõ°¡ºÐ<br />
   - (´ë±â¾÷) 25%</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">- (Áß°ß±â¾÷) 40%<br />
   - (Áß¼Ò±â¾÷) 50%</td>
   <td style="width: 8px; height: 39px;">(Á µ¿)</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
󰊲 Áß¼Ò±â¾÷&middot;ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ÀÇ ½Å¼ºÀ嵿·Â&middot;¿øõ±â¼ú R&amp;Dºñ¿ë ¼¼¾×°øÁ¦ È®´ë
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 261px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 261px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 39px;">¡à½Å¼ºÀ嵿·Â&middot;¿øõ±â¼ú R&amp;D ºñ¿ë ¼¼¾×°øÁ¦</td>
   <td style="width: 261px; height: 39px;">¡àÁß¼Ò±â¾÷&middot;ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ °øÁ¦À² È®´ë</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¤· (´ë&middot;Áß°ß±â¾÷) 20~30%<br />
   * 20% + ÃÖ´ë 10%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
   <td style="width: 261px; height: 57px;">¤·(Á µ¿)<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">- ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ 25~40%<br />
   * 25% + ÃÖ´ë 15%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¤· (Áß¼Ò±â¾÷) 30%<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">¤· (Áß¼Ò±â¾÷) ÃÖ´ë 40%<br />
   * 30% + ÃÖ´ë 10%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë

</p>
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            <p align="center">3</td>
   <td style="width: 502px; height: 33px;">¹ýÀμ¼ Áß°£¿¹³³¼¼¾× °è»ê »ç·Ê</td>
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<p>◉ Á÷Àü »ç¾÷¿¬µµ ³³ºÎ¼¼¾×ÀÇ 1/2À» ³³ºÎÇÏ´Â °æ¿ì

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   <td style="width: 528px; height: 133px;">◦ Ë£ÁÖ½Äȸ»ç(Áß¼Ò±â¾÷, Á¦Á¶¾÷)ÀÇ 2017³â(1¿ù~12¿ù) ¹ýÀμ¼ ½Å°í³»¿ª<br />
   - °ú¼¼Ç¥ÁØ: 600¹é¸¸ ¿ø<br />
   - »êÃâ¼¼¾×: 100¹é¸¸ ¿ø<br />
   - °¨¸é¼¼¾×: 30¹é¸¸ ¿ø(°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦¾× 10¹é¸¸ ¿ø Æ÷ÇÔ)<br />
   - ÃѺδ㼼¾×: 70¹é¸¸ ¿ø<br />
   - ¿øõ³³ºÎ¼¼¾×: 16¹é¸¸ ¿ø</td>
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<p>¡²2018³â Áß°£¿¹³³¼¼¾×ÀÇ °è»ê¡³<br />
󰊱 Á÷Àü¿¬µµ ¹ýÀμ¼ ±âÁØ Áß°£¿¹³³¼¼¾× : 27¹é¸¸ ¿ø<br />
¡²Á÷Àü¿¬µµ »êÃâ¼¼¾×*(100¹é¸¸ ¿ø)-Á÷Àü¿¬µµ °¨¸é¼¼¾×(30¹é¸¸ ¿ø) - Á÷Àü¿¬µµ ¿øõ³³ºÎ¼¼¾×(16¹é¸¸ ¿ø)¡³&times;6/12= 27¹é¸¸ ¿ø<br />
* Á÷Àü¿¬µµ »êÃâ¼¼¾×=(200¹é¸¸ ¿ø&times;10%)+(400¹é¸¸ ¿ø&times;20%)=100¹é¸¸ ¿ø<br />
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◉ Áß°£¿¹³³±â°£(1¿ù~6¿ù)À» Áß°£°á»ê ÇÏ¿© ³³ºÎÇÏ´Â °æ¿ì
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   <td style="width: 525px; height: 112px;">◦ ëàÁÖ½Äȸ»ç(Áß¼Ò±â¾÷, Á¦Á¶¾÷)ÀÇ 2018³â Áß°£¿¹³³±â°£(1¿ù~6¿ù) °á»ê³»¿ª<br />
   - °ú¼¼Ç¥ÁØ: 500¹é¸¸ ¿ø<br />
   * ´ç±â¼øÀÌÀÍ 400¹é¸¸ ¿ø + ¼¼¹«Á¶Á¤(ÀͱݻêÀÔ 150¹é¸¸ ¿ø - ¼Õ±Ý»êÀÔ 50¹é¸¸ ¿ø)<br />
   ◦ °øÁ¦°¨¸é¼¼¾×: 27¹é¸¸ ¿ø<br />
   ◦ 2018³â »ó¹Ý±â Áß ¹ýÀμ¼·Î ³³ºÎÇÑ ¿øõ¡¼ö¼¼¾× 15¹é¸¸ ¿ø</td>
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¡² 2018³â Áß°£¿¹³³¼¼¾×ÀÇ °è»ê¡³<br />
󰊱 Áß°£¿¹³³±â°£ Áß ¹ýÀμ¼ »êÃâ¼¼¾×: 90¹é¸¸ ¿ø<br />
¨ç 1¿ù~6¿ù°£ °ú¼¼Ç¥ÁØÀ» 12°³¿ù·Î ȯ»êÇÑ ±Ý¾×¿¡ ¹ýÀμ¼À²À» Àû¿ë<br />
*°ú¼¼Ç¥ÁØ(500¹é¸¸ ¿ø) &times; 12/6 &times; 20%(200¹é¸¸ ¿ø ÀÌÇÏ 10%) = 180¹é¸¸ ¿ø<br />
¨è 1³âÀ¸·Î °è»êÇÑ »êÃâ¼¼¾×(180¹é¸¸ ¿ø)À» Áß°£¿¹³³±â°£(6/12)À¸·Î ȯ»ê<br />
*¿¬°£ »êÃâ¼¼¾× »ó´ç¾×(180¹é¸¸ ¿ø) &times; 6/12(Áß°£¿¹³³±â°£) = 90¹é¸¸ ¿ø<br />
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󰊲 ÃÖÀúÇѼ¼: 35¹é¸¸ ¿ø<br />
* °ú¼¼Ç¥ÁØ(500¹é¸¸ ¿ø) &times; 12/6 &times; 7%(Áß¼Ò±â¾÷ ÃÖÀúÇѼ¼À²) &times; 6/12<br />
¡Ø ÀϹݱâ¾÷ ÃÖÀúÇѼ¼À²: °ú¼¼Ç¥ÁØ 1¹é¾ï ÀÌÇÏ 10%, 1õ¾ï ÀÌÇÏ 12%, 1õ¾ï ÃÊ°ú 17%<br />
&nbsp;<br />
󰊳 2018³â Áß°£¿¹³³¼¼¾×: 48¹é¸¸ ¿ø<br />
¨ç Áß°£¿¹³³¼¼¾×<br />
* Áß°£¿¹³³±â°£ »êÃâ¼¼¾×(90¹é¸¸ ¿ø) - °øÁ¦°¨¸é¼¼¾×(27¹é¸¸ ¿ø) - ¿øõ³³ºÎ¼¼¾×(15¹é¸¸ ¿ø)=48¹é¸¸ ¿ø<br />
¨è °øÁ¦°¨¸é Çѵµ¾×: 55¹é¸¸ ¿ø(°øÁ¦°¨¸é¾×ÀÌ 27¹é¸¸ ¿øÀ̹ǷΠ¹üÀ§ ³»)<br />
* Áß°£¿¹³³±â°£ »êÃâ¼¼¾×(90¹é¸¸ ¿ø) - ÃÖÀúÇѼ¼(35¹é¸¸ ¿ø) = 55¹é¸¸ ¿ø<br />
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            <p align="center">4</td>
   <td style="width: 502px; height: 33px;">¹ýÀμ¼ Áß°£¿¹³³ ÀüÀÚ½Å°í ¼­½Ä ¸ñ·Ï</td>
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<p>&lt; ÀÏ¹Ý ¹ýÀÎ &gt;<br />
◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ
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   <td style="width: 34px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 264px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 226px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
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   <td style="width: 34px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 264px; height: 20px;">
            <p align="center">¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 226px; height: 20px;">
            <p align="center">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö58È£</td>
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<p>◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ
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   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
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            <p align="center">±Ù°Å ±ÔÁ¤</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">¹ýÀμ¼Áß°£¿¹³³½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö58È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">2</td>
   <td style="width: 283px; height: 20px;">¹ýÀμ¼°ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">3</td>
   <td style="width: 283px; height: 20px;">¼±¹ÚÇ¥ÁØÀÌÀÍ »êÃâ¸í¼¼¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ ºÎÇ¥</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">4</td>
   <td style="width: 283px; height: 20px;">¼Òµæ±Ý¾×Á¶Á¤ÇÕ°èÇ¥</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö15È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">5</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢º°Áö3È£2 (1)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">6</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷ ¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£2 (3)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">7</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (1)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">8</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (2)</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">9</td>
   <td style="width: 283px; height: 35px;">ºÎ¼Ó¸í¼¼¼­(Á¦Á¶&middot;°ø»ç&middot;ÀÓ´ë&middot;ºÐ¾ç&middot;¿î¼Û&middot;±âŸ¿ø°¡¸í¼¼¼­)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (3)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">10</td>
   <td style="width: 283px; height: 20px;">°¡»ê¼¼¾×°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö9È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">11</td>
   <td style="width: 283px; height: 20px;">ÃÖÀúÇѼ¼Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö4È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">12</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(°©)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(°©)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">13</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(À»)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(À»)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">14</td>
   <td style="width: 283px; height: 20px;">ÀçÇؼսǼ¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö65È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">15</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö1È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">16</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°¨¸é(¸éÁ¦)½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö2È£</td>
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&lt; ¿¬°á³³¼¼¹æ½Ä Àû¿ë ¹ýÀÎ &gt;<br />
<p>◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ
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   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 204px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¿¬°á¹ýÀÎ ¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
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            <p align="center">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ26</td>
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<p>* 1¹ø ¼­½ÄÀº ¿¬°áÁý´ÜÀ» ±âÁØÀ¸·Î ÀÛ¼ºÇÏ°í, 2¹ø ¼­½ÄÀº ¿¬°á¹ýÀκ°·Î ÀÛ¼º<br />
◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ
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   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 208px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">¿¬°á¹ýÀÎ ¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ26</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">2</td>
   <td style="width: 283px; height: 20px;">¿¬°áÁý´Ü ¹ýÀμ¼ °ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ6</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">3</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀκ° ¹ýÀμ¼ °ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ23</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">4</td>
   <td style="width: 283px; height: 20px;">¿¬°á¼Òµæ±Ý¾× Á¶Á¤¸í¼¼¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ7</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">5</td>
   <td style="width: 283px; height: 20px;">¼Òµæ±Ý¾×Á¶Á¤ÇÕ°èÇ¥</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö15È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">6</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ2(1)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">7</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷ ¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ2(3)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">8</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(1)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">9</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(2)</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">10</td>
   <td style="width: 283px; height: 35px;">ºÎ¼Ó¸í¼¼¼­(Á¦Á¶&middot;°ø»ç&middot;ÀÓ´ë&middot;ºÐ¾ç&middot;¿î¼Û&middot;±âŸ¿ø°¡¸í¼¼¼­)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(3)</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">11</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀÎ °¡»ê¼¼¾×°è»ê¼­(°©)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ17(°©)</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">12</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀÎ °¡»ê¼¼¾×°è»ê¼­(À»)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ17(À»)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">13</td>
   <td style="width: 283px; height: 20px;">¿¬°á¹ýÀÎ&middot;¿¬°áÁý´Ü ÃÖÀúÇѼ¼Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ24</td>
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- Á¶Æ¯¹ý &sect;121ÀÇ 2¿¡ ÀÇÇØ ¹ýÀμ¼°¡ Àü¾× ¸éÁ¦µÇ´Â ¿Ü±¹ÀÎ ÅõÀÚ±â¾÷<br />
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-｢°íµî±³À°¹ý｣ Á¦3Á¶¿¡ µû¸¥ »ç¸³Çб³¸¦ °æ¿µÇÏ´Â Çб³¹ýÀÎ, ｢»ê¾÷±³À°ÁøÈï ¹× »êÇп¬Çù·ÂÃËÁø¿¡ °üÇÑ ¹ý·ü｣¿¡ µû¸¥ »êÇÐÇù·Â´Ü, ±¹¸³´ëÇйýÀÎ ¼­¿ï´ëÇб³, ｢±¹¸³´ëÇйýÀÎ ÀÎõ´ëÇб³ ¼³¸³&middot;¿î¿µ¿¡ °üÇÑ ¹ý·ü｣¿¡ µû¸¥ ±¹¸³´ëÇйýÀÎ ÀÎõ´ëÇб³<br />
&nbsp;<br />
2. Áß°£¿¹³³ ½Å°í&middot;³³ºÎ<br />
◦ 1¿ù 1ÀϺÎÅÍ 6¿ù 30ÀϱîÁö¸¦ Áß°£¿¹³³±â°£À¸·Î ÇÏ¿©, 2°³¿ù À̳»ÀÎ 8¿ù 31ÀϱîÁö ½Å°í&middot;³³ºÎÇÏ¿©¾ß ÇÔ.<br />
◦ ³³ºÎÇÒ ¼¼¾×ÀÌ 1õ¸¸ ¿øÀ» ÃÊ°úÇÒ °æ¿ì¿¡´Â ´ÙÀ½ÀÇ ±Ý¾×À» ³³ºÎ±âÇÑÀÌ °æ°úÇÑ ³¯·ÎºÎÅÍ 1°³¿ù(Áß¼Ò±â¾÷Àº 2°³¿ù) À̳»¿¡ ºÐ³³ °¡´É<br />
¨ç1,000¸¸ ¿ø ÃÊ°ú 2,000¸¸ ¿ø ÀÌÇÏÀÏ ¶§ ⇨ 1,000¸¸ ¿øÀ» ÃÊ°úÇÑ ±Ý¾×<br />
¨è2,000¸¸ ¿ø ÃÊ°úÇÒ ¶§ ⇨ ³³ºÎÇÒ ¼¼¾×ÀÇ 50/100 ÀÌÇÏÀÇ ±Ý¾×<br />
&lt;ºÐ³³¼¼¾× °è»ê »ç·Ê&gt;<br />
(´ÜÀ§: ¿ø)
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 49px; height: 39px;">
            <p align="center">À¯Çü</td>
   <td style="width: 95px; height: 39px;">
            <p align="center">³³ºÎÇÒ ¼¼¾×</td>
   <td style="width: 129px; height: 39px;">
            <p align="center">±âÇÑ ³»<br />
   ³³ºÎÇÒ ¼¼¾×</td>
   <td style="width: 95px; height: 39px;">
            <p align="center">ºÐ³³ÇÒ ¼¼¾×</td>
   <td style="width: 155px; height: 39px;">
            <p align="center">ºÐ³³¼¼¾×ÀÇ °è»ê</td>
  </tr>
  <tr>
   <td style="width: 49px; height: 20px;">
            <p align="center">¨ç</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">17,000,000</td>
   <td style="width: 129px; height: 20px;">
            <p align="center">10,000,000</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">7,000,000</td>
   <td style="width: 155px; height: 20px;">
            <p align="center">17,000,000-10,000,000</td>
  </tr>
  <tr>
   <td style="width: 49px; height: 20px;">
            <p align="center">¨è</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">28,000,000</td>
   <td style="width: 129px; height: 20px;">
            <p align="center">14,000,000</td>
   <td style="width: 95px; height: 20px;">
            <p align="center">14,000,000</td>
   <td style="width: 155px; height: 20px;">
            <p align="center">28,000,000&times;50/100</td>
  </tr>
 </tbody>
</table>
&nbsp;<br />
3. Áß°£¿¹³³¼¼¾× °è»ê ¹æ¹ý<br />
<p>◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ<br />
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ÀÖ´Â ¹ýÀÎ(ÈæÀÚ¹ýÀÎ)<br />
⇨ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼¸¦ ±âÁØÀ¸·Î °è»ê<br />
</p>
<p>&nbsp;</p>
<p align="center">&lt;Áß°£¿¹³³¼¼¾× °è»ê ¹æ¹ý&gt;<br />
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 104px; height: 114px;">
            <p align="center">Áß°£¿¹³³¼¼¾× £½ »êÃâ¼¼¾×*
   £«°¡»ê¼¼¾× &nbsp;£­ ∙°øÁ¦&middot;°¨¸é¼¼¾×
  &nbsp; ∙¿øõ³³ºÎ¼¼¾×
   ∙¼ö½ÃºÎ°ú¼¼¾× ☓ 6/Á÷Àü»ç¾÷
      ¿¬µµ¿ù¼ö</td>
  </tr>
 </tbody>
</table>
<p>
*'18³âºÎÅÍ´Â °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦°¡ µÇÁö ¾ÊÀ½À» À¯ÀÇ<br />
&nbsp;<br />
◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ<br />
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ¾ø´Â ¹ýÀÎ(ÀûÀÚ¹ýÀÎ µî)<br />
⇨ Áß°£¿¹³³±â°£(1¿ù~6¿ù)À» Áß°£°á»êÇÏ¿© ³³ºÎ¼¼¾× °è»ê<br />
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 41px; height: 81px;">
            <p align="center">Áß°£
   ¿¹³³
   ¼¼¾× £½ °ú¼¼Ç¥ÁØ{¼Òµæ±Ý¾×(ÀͱÝ-¼Õ±Ý) -ÀÌ¿ù°á¼Õ±Ý µî}
            ☓ 12/6 ☓ ¹ýÀμ¼À² ☓ 6/12 £­ ∙°øÁ¦&middot;°¨¸é¼¼¾×
   ∙¿øõ³³ºÎ¼¼¾×
   ∙¼ö½ÃºÎ°ú¼¼¾×</td>
  </tr>
 </tbody>
</table>
<p>
◦ Àü³âµµ¿¡ ¹ýÀμ¼ »êÃâ¼¼¾×ÀÌ ÀÖ´Â ¹ýÀεµ ´çÇØ Áß°£¿¹³³±â°£ÀÇ ½ÇÀûÀ» Áß°£°á»ê ÇÏ¿© 2018. 8. 31.±îÁö Áß°£¿¹³³ÇÒ ¼ö ÀÖÀ½.<br />
-´Ù¸¸, Áß°£¿¹³³ ³³ºÎ±âÇÑ ³»¿¡ Áß°£°á»êÀ¸·Î ½Å°íÇÏÁö ¾ÊÀº °æ¿ì¿¡´Â Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØÀ¸·Î Áß°£¿¹³³¼¼¾×À» ³³ºÎÇÏ¿©¾ß ÇÔ.<br />
(Áß°£°á»ê¿¡ ÀÇÇÑ ±âÇÑ ÈÄ ½Å°í´Â ÀÎÁ¤µÇÁö ¾ÊÀ½. ¹ýÀμ¼¹ý&sect;63¨ë)<br />
&nbsp;<br />
</p>
<p>4. ¹ýÀμ¼ Áß°£¿¹³³¼¼¾× ÀüÀڽŰí<br />
</p>
<p>◉ ÀüÀÚ½Å°í ¹æ¹ý<br />
◦ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ ½Å°í&middot;³³ºÎ<br />
-½Å°í¼­ ÀÛ¼º¹æ½Ä°ú ½Å°í¼­ º¯È¯Àü¼Û ¹æ½Ä ¸ðµÎ °¡´ÉÇϹǷΠÆí¸®ÇÑ ¹æ¹ý ¼±ÅÃ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 63px; height: 20px;">ÀÛ¼º ¹æ½Ä</td>
   <td style="width: 463px; height: 20px;">ÀÎÅÍ³Ý Á¢¼Ó ÈÄ È¨Åýº¿¡¼­ Á÷Á¢ ½Å°í³»¿ëÀ» ÀÔ·ÂÇÏ¿© ½Å°íÇÏ´Â ¹æ½Ä</td>
  </tr>
  <tr>
   <td style="width: 63px; height: 39px;">º¯È¯Àü¼Û
   ¹æ½Ä</td>
   <td style="width: 463px; height: 39px;">´çÇØ ¹ýÀÎ ¶Ç´Â ¼¼¹«´ë¸®ÀÎÀÇ È¸°èÇÁ·Î±×·¥¿¡ ÀÇÇØ ÀÛ¼ºÇÑ ½Å°í¼­¸¦ ȨÅýº¿¡¼­ ¿À·ù°ËÁõ ÈÄ Á¦ÃâÇÏ´Â ¹æ½Ä</td>
  </tr>
 </tbody>
</table>
<p>◦ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ ½Å°í&middot;³³ºÎ<br />
</p>
<p>-½Å°í¼­ º¯È¯Àü¼Û ¹æ½Ä¸¸ °¡´ÉÇϹǷΠÀûÇÕ¼º ÆÇÁ¤À» ¹ÞÀº ÀüÀÚ ½Å°í¼­ ÀÛ¼ºÇÁ·Î±×·¥À» »ç¿ëÇÏ¿© ½Å°í¼­ ÀÛ¼º<br />
</p>
<p>* Á¤±â½Å°í¿Í µ¿ÀÏ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 530px; height: 81px;">▪ÀüÀڽŰíÀýÂ÷´Â ȨÅýº(www.hometax.go.kr)ÀÇ¡²°øÁö»çÇס³È¤Àº¡²½Å°í/³³ºÎ-¹ýÀμ¼¡³¿¡¼­ ¾È³»ÇØ µå¸®°í ÀÖÀ¸¸ç<br />
   ▪ÀüÀÚ½Å°í¼­ ÀÛ¼º ÇÁ·Î±×·¥Àº ȨÅýº(www.hometax.go.kr)ÀÇ [ÀÚ·á½Ç]¿¡¼­ ´Ù¿î·Îµå ¹Þ¾Æ »ç¿ëÇÒ ¼ö ÀÖÀ½</td>
  </tr>
 </tbody>
</table>
&nbsp;
<p>◦ ¿¬°á³³¼¼ ¹æ½Ä Àû¿ë ¹ýÀÎ<br />
-¿¬°á³³¼¼ ¹æ½Ä Àû¿ë ¹ýÀÎÀº Á÷Àü¿¬µµ ±âÁØÀ¸·Î ½Å°íÇÏ´Â °æ¿ì¿¡¸¸ 'ÀÛ¼º ¹æ½Ä'À¸·Î ÀüÀڽŰí ÇÒ ¼ö ÀÖÀ¸¸ç,<br />
-ÀÚ±â°è»ê ±âÁØÀ¸·Î ÀÛ¼ºÇÏ´Â ¿¬°á¹ýÀÎÀÌ Çϳª¶óµµ Æ÷ÇԵǾî ÀÖ´Â °æ¿ì¿¡´Â 'º¯È¯Àü¼Û ¹æ½Ä'À» ÀÌ¿ëÇÏ¿© ÀüÀڽŰí ÇÏ¿©¾ß ÇÔ.<br />
&nbsp;<br />
◉ ½Å°í±âÇÑ : 2018. 8. 31. 24:00<br />

</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 31px; height: 33px;">
            <p align="center">2</td>
   <td style="width: 502px; height: 33px;">À̹ø Áß°£¿¹³³ ½Ã ÁÖÀÇÇÒ ÁÖ¿ä ¼¼¹ý°³Á¤ ³»¿ë</td>
  </tr>
 </tbody>
</table>
<p>◉ ¹ýÀμ¼ ÃÖ°í¼¼À² ±¸°£ ½Å¼³(¹ýÀμ¼¹ý &sect;55¨ç)<br />
◦ ¹ýÀÎ ¼¼ºÎ´ã ÇüÆò¼º Á¦°í
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 259px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 117px;">¡à ¹ýÀμ¼À² ü°è
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">°ú Ç¥</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">¼¼ À²</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">0∼2¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">10%</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">2∼200¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">20%</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">200¾ï ¿ø ÃÊ°ú</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">22%</td>
     </tr>
    </tbody>
   </table>
   &nbsp;</td>
   <td style="width: 259px; height: 117px;">¡à ÃÖ°í¼¼À² ±¸°£ ½Å¼³
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 129px; height: 17px;">
                        <p align="center">°ú Ç¥</td>
      <td style="width: 121px; height: 17px;">
                        <p align="center">¼¼ À²</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">0∼2¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">2∼200¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">200∼3,000¾ï ¿ø</td>
      <td style="width: 121px; height: 17px;">(Á µ¿)</td>
     </tr>
     <tr>
      <td style="width: 129px; height: 17px;">3,000¾ï ¿ø ÃÊ°ú</td>
      <td style="width: 121px; height: 17px;">25%</td>
     </tr>
    </tbody>
   </table>
   </td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ ´ë±â¾÷ ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ Á¶Á¤(¹ýÀμ¼¹ý &sect;13)<br />
<p>◦ ±â¾÷ Á¶¼¼ºÎ´ã ÇüÆò¼º Á¦°í
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 259px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 131px;">¡à ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ<br />
   ¤· ÀϹݱâ¾÷: ´çÇØ¿¬µµ ¼ÒµæÀÇ 80%<br />
   ¤· Áß¼Ò±â¾÷: ´çÇØ¿¬µµ ¼ÒµæÀÇ 100%<br />
   &nbsp;<br />
   ¡à ÇѵµÀû¿ë Á¦¿Ü´ë»ó<br />
   ¤·È¸»ý°èȹ ÀÌÇàÁßÀÎ ±â¾÷, °æ¿µÁ¤»óÈ­°èȹ ÀÌÇàÁßÀÎ ±â¾÷ µî</td>
   <td style="width: 259px; height: 131px;">¡à ÀÌ¿ù°á¼Õ±Ý °øÁ¦Çѵµ Ãà¼Ò<br />
   ¤· ('18±Í¼Ó) 70% → ('19±Í¼Ó) 60%<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
   ¡à (Á µ¿)<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
 </tbody>
</table>
* (70%) '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
(60%) '19. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ ¡¹úÀû ¼ÕÇعè»ó±Ý µî¿¡ ´ëÇÑ ¼Õ±ÝºÒ»êÀÔ(¹ýÀμ¼¹ý &sect;21ÀÇ2)<br />
◦ ¼ÕÇعè»ó±Ý °ü·Ã ºñ¿ëÀÇ ¼Õ±ÝÀÎÁ¤ ÇÕ¸®È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 59px; height: 16px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 467px; height: 16px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 59px; height: 277px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 467px; height: 277px;">¡à ¼ÕÇعè»ó±Ý °ü·Ã ºñ¿ëÀÇ ¼Õ±ÝºÒ»êÀÔ<br />
   ¤· (´ë»ó) ´ÙÀ½ ±ÔÁ¤ ¶Ç´Â ¿Ü±¹ÀÇ ¹ý·É¿¡ µû¶ó ¼ÕÇؾ×À» ÃÊ°úÇÏ¿© Áö±ÞÇÏ´Â ¼ÕÇعè»ó±Ý<br />
   - ¡¸°³ÀÎÁ¤º¸º¸È£¹ý¡¹&sect;39¨é<br />
   - ¡¸½Å¿ëÁ¤º¸ÀÇ ÀÌ¿ë ¹× º¸È£¿¡ °üÇÑ ¹ý·ü¡¹&sect;43¨è<br />
   - ¡¸Çϵµ±Þ°Å·¡ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;35¨è<br />
   - ¡¸´ë¸®Á¡°Å·¡ÀÇ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;34¨è<br />
   - ¡¸°¡¸Í»ç¾÷°Å·¡ÀÇ °øÁ¤È­¿¡ °üÇÑ ¹ý·ü¡¹&sect;37ÀÇ2¨è<br />
   - ¡¸±â°£Á¦ ¹× ´Ü±â°£±Ù·ÎÀÚ º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;13¨è<br />
   - ¡¸ÆÄ°ß±Ù·ÎÀÚ º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;21¨é<br />
   - ¡¸Á¤º¸Åë½Å¸Á ÀÌ¿ëÃËÁø ¹× Á¤º¸º¸È£ µî¿¡ °üÇÑ ¹ý·ü¡¹&sect;32¨è<br />
   - ¡¸Á¦Á¶¹° Ã¥ÀÓ¹ý¡¹&sect;3¨è('18.4¿ù ½ÃÇà)<br />
   - ¡¸°øÀͽŰíÀÚ º¸È£¹ý¡¹&sect;29ÀÇ2¨ç('18.5¿ù ½ÃÇà)<br />
   ¤· (¼Õ±ÝºÒ»êÀÔ¾×) ½ÇÁ¦ ¹ß»ýÇÑ ¼ÕÇؾ×À» ÃÊ°úÇÏ´Â ¹è»ó±Ý<br />
   - ´Ù¸¸, ½Ç¼ÕÇؾ×ÀÌ ºÒºÐ¸íÇÑ °æ¿ì´Â ¼ÕÇعè»ó±ÝÀÇ 2/3</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â »ç¾÷¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Àû°ÝÇÕº´&middot;ºÐÇÒ ¿ä°Ç¿¡ °í¿ë½Â°è ¿ä°Ç Ãß°¡(¹ýÀμ¼¹ý &sect;44¨è, &sect;44ÀÇ3¨é, &sect;46¨è, &sect;46ÀÇ3¨é, &sect;47¨é)<br />
◦ ±â¾÷ ±¸Á¶Á¶Á¤ ½Ã °í¿ë ¾ÈÁ¤¼º Á¦°í
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 267px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 263px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 267px; height: 623px;">¡à ÇÕº´‧ºÐÇÒ¿¡ µû¸¥ ÀÚ»ê ¾çµµÂ÷ÀÍ¿¡ ´ëÇÑ ¹ýÀμ¼ °ú¼¼ÀÌ¿¬ ¿ä°Ç<br />
   ¤·¨ç »ç¾÷¸ñÀûÀÇ ±¸Á¶Á¶Á¤<br />
   ¨è ÇÇÇÕº´¹ýÀÎ µîÀÇ ÁÖÁÖ°¡ ÇÕº´¹ýÀο¡ ¿¬¼Ó<br />
   ¨é ½Â°è ¹ÞÀº »ç¾÷ÀÇ °è¼Ó µî<br />
   &lt;Ãß °¡&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   ¡à °ú¼¼ÀÌ¿¬µÈ ¹ýÀμ¼ Ãß¡ ¿ä°Ç<br />
   ¤·¨ç ½Â°è ¹ÞÀº »ç¾÷ ÆóÁö<br />
   ¨è ÇÇÇÕº´¹ýÀÎ µîÀÇ Áö¹èÁÖÁÖ°¡ ±³ºÎ¹ÞÀº ÁÖ½Ä 50% ÀÌ»ó óºÐ<br />
   &lt;Ãß °¡&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 263px; height: 623px;">¡à °í¿ë½Â°è ¿ä°Ç Ãß°¡<br />
   &nbsp;<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   ¤·ÇÕº´¹ýÀÎ µîÀÌ ÇÕº´‧ºÐÇÒµî±âÀÏ 1°³¿ù Àü ÇöÀç Á¾¾÷¿ø*ÀÇ 80% ÀÌ»óÀ» ½Â°èÇÏ°í »ç¾÷¿¬µµ Á¾·áÀϱîÁö 80% ÀÌ»óÀ» À¯Áö<br />
   *｢±Ù·Î±âÁعý｣ »ó ±Ù·Î°è¾àÀ» ü°áÇÑ ³»±¹ÀÎ ±Ù·ÎÀÚ. ´Ù¸¸, ÀÓ¿ø, Á¤³âÅðÁ÷ ¿¹Á¤ÀÚ, »ç¸Á&middot;»óÇØ ÅðÁ÷ÀÚ, ÀÏ¿ë±Ù·ÎÀÚ, ±Ù·Î°è¾à 6°³¿ù ¹Ì¸¸ÀÎ ±Ù·ÎÀÚ µîÀº Á¦¿Ü<br />
   &nbsp;<br />
   ¡à °í¿ë½Â°è »çÈÄ°ü¸® Ãß°¡<br />
   ¤· (Á µ¿)<br />
   &nbsp;<br />
   &nbsp;<br />
   ¤·ÇÕº´ÈÄ ÇÕº´¹ýÀÎ ±Ù·ÎÀÚ ¼ö**°¡ ÇÕº´µî±âÀÏ 1°³¿ù Àü ÇÇÇÕº´¹ýÀΰú ÇÕº´¹ýÀο¡ Á¾»çÇÏ´Â ±Ù·ÎÀÚ ¼ö ÇÕÀÇ 80% ¹Ì¸¸ÀÎ °æ¿ì<br />
   * ºÐÇÒµµ µ¿ÀÏÇÏ°Ô ±Ù·ÎÀÚ ¼ö 80% À¯Áö<br />
   ** ｢±Ù·Î±âÁعý｣ »ó ±Ù·Î°è¾àÀ» ü°áÇÑ ³»±¹ÀÎ ±Ù·ÎÀÚ<br />
   &nbsp;<br />
   ¡à °ú¼¼ÀÌ¿¬ ¹× »çÈÄ°ü¸® Àû¿ë ¿¹¿Ü »çÀ¯<br />
   ¤·ÆÄ»ê, ȸ»ýÀýÂ÷, Àû°Ý±¸Á¶Á¶Á¤¿¡ µû¶ó °í¿ë½Â°è ºñÀ²À» À¯ÁöÇÏÁö ¸øÇÑ °æ¿ì<br />
   ¤·ÇÇÇÕº´¹ýÀÎ ¹× ºÐÇÒÇÏ´Â »ç¾÷ºÎ¹®ÀÇ ±Ù·ÎÀÚ°¡ 5ÀÎ ¹Ì¸¸ÀÎ °æ¿ì(°ú¼¼ÀÌ¿¬ ¿¹¿Ü»çÀ¯¸¸ ÇØ´ç)</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ ÇÕº´&middot;ºÐÇÒÇÏ´Â ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Áß¼Ò±â¾÷ Ưº°¼¼¾×°¨¸é Àç¼³°è(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;7, &sect;127)<br />
◦ Áß¼Ò±â¾÷ ¼¼Á¦Áö¿ø ÇÕ¸®È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 263px; height: 16px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 263px; height: 16px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 45px;">¡à Áß¼Ò±â¾÷ Ưº°¼¼¾×°¨¸é<br />
   &nbsp;</td>
   <td rowspan="3" style="width: 263px; height: 177px;">¡àÀû¿ë±âÇÑ ¿¬Àå ¹× °í¿ë°ú ¿¬°èÇÏ¿© Àç¼³°è
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td style="width: 8px; height: 72px;">&nbsp;</td>
      <td style="width: 280px; height: 72px;">(Á µ¿)</td>
     </tr>
    </tbody>
   </table>
   ¤·(°¨¸éÇѵµ) 1¾ï ¿ø<br />
   - °í¿ëÀοø °¨¼Ò ½Ã 1Àδç 500¸¸ ¿ø Çѵµ Ãà¼Ò</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 74px;">¤·(´ë»ó) Á¦Á¶¾÷ µî 46°³ ¾÷Á¾À» ¿µÀ§ÇÏ´Â Áß¼Ò±â¾÷<br />
   ¤·(°¨¸éÀ²) Áö¿ª, ¾÷Á¾, ±â¾÷±Ô¸ð¿¡ µû¶ó »êÃâ¼¼¾×ÀÇ 5~30%</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 58px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 53px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦, »çȸº¸Çè·á ¼¼¾×°øÁ¦¿Í Áߺ¹Àû¿ë ¹èÁ¦</td>
   <td style="width: 263px; height: 53px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) °í¿ëÁõ´ë¼¼Á¦, »çȸº¸Çè·á ¼¼¾×°øÁ¦¿Í Áߺ¹ Àû¿ë Çã¿ë</td>
  </tr>
  <tr>
   <td style="width: 263px; height: 16px;">¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
   <td style="width: 263px; height: 16px;">¤·(Àû¿ë±âÇÑ) 2020.12.31.</td>
  </tr>
 </tbody>
</table>
* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ °í¿ëÁõ´ë¼¼Á¦ ½Å¼³(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;29ÀÇ7)<br />
◦ ½Å±Ô ÀÏÀÚ¸® âÃâ¿¡ ´ëÇÑ Áö¿ø °­È­
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 232px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 289px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 57px;">¡à°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ Ãß°¡°øÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 57px;">¡à°í¿ëÁõ´ë¼¼Á¦ ½Å¼³<br />
   * °í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ Ãß°¡°øÁ¦ ¹× û³â°í¿ëÁõ´ë¼¼Á¦¸¦ ÅëÇÕ&middot;Àç¼³°è</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 192px;">¤·(¿ä°Ç) ÅõÀÚ&middot;°í¿ë µ¿½Ã Áõ°¡½Ã ÅõÀڱݾ×ÀÇ 3~10% °øÁ¦<br />
   -(°øÁ¦Çѵµ) °í¿ëÀοø 1Àδç 1000~2,000¸¸ ¿ø(Áß¼Ò±â¾÷Àº 500¸¸ ¿ø Ãß°¡)<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 192px;">¤·(¿ä°Ç) ÅõÀÚ°¡ ¾ø´õ¶óµµ °í¿ëÁõ°¡½Ã 1ÀÎ´ç ¿¬°£ ÀÏÁ¤±Ý¾× °øÁ¦<br />
   (´ÜÀ§: ¸¸ ¿ø)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td rowspan="2" style="width: 82px; height: 56px;">±¸ ºÐ</td>
      <td colspan="2" style="width: 96px; height: 17px;">Áß¼Ò</td>
      <td rowspan="2" style="width: 48px; height: 56px;">Áß°ß</td>
      <td rowspan="2" style="width: 48px; height: 56px;">´ë±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 48px; height: 38px;">¼öµµ±Ç</td>
      <td style="width: 48px; height: 38px;">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 82px; height: 35px;">»ó½Ã<br />
      ±Ù·ÎÀÚ</td>
      <td style="width: 48px; height: 35px;">700</td>
      <td style="width: 48px; height: 35px;">770</td>
      <td style="width: 48px; height: 35px;">450</td>
      <td style="width: 48px; height: 35px;">-</td>
     </tr>
     <tr>
      <td style="width: 82px; height: 35px;">û³âÁ¤±ÔÁ÷, Àå¾ÖÀÎ µî</td>
      <td style="width: 48px; height: 35px;">1,000</td>
      <td style="width: 48px; height: 35px;">1,100</td>
      <td style="width: 48px; height: 35px;">700</td>
      <td style="width: 48px; height: 35px;">300</td>
     </tr>
    </tbody>
   </table>
   </td>
  </tr>
  <tr>
   <td style="width: 232px; height: 20px;">¤·(Àû¿ë´ë»ó) »ó½Ã±Ù·ÎÀÚ</td>
   <td style="width: 289px; height: 20px;">¤·(Àû¿ë´ë»ó) »ó½Ã±Ù·ÎÀÚ</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 57px;">¤·(Áö¿ø±â°£) 1³â<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 289px; height: 57px;">¤·(Áö¿ø±â°£) ´ë±â¾÷ 1³â, Áß¼Ò&middot;Áß°ß 2³â<br />
   *°í¿ëÀοøÀÌ °¨¼ÒµÇÁö ¾Æ´ÏÇÏ´Â °æ¿ì ´ÙÀ½Çصµ ¼¼¾×°øÁ¦ Àû¿ë</td>
  </tr>
 <tbody>
  <tr>
   <td style="width: 232px; height: 57px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) »çȸº¸Çè·á ¼¼¾×°øÁ¦, °¢Á¾ ÅõÀÚ¼¼¾×°øÁ¦ µî°ú Áߺ¹Àû¿ë ¹èÁ¦</td>
   <td rowspan="2" style="width: 289px; height: 169px;">¤·(´Ù¸¥ Á¦µµ Áߺ¹ ¿©ºÎ) »çȸº¸Çè·á ¼¼¾×°øÁ¦, °¢Á¾ ÅõÀÚ¼¼¾×°øÁ¦ µî°ú Áߺ¹Àû¿ë Çã¿ë<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 232px; height: 112px;">¡àû³â°í¿ëÁõ´ë¼¼Á¦<br />
   ¤·(¿ä°Ç) û³âÁ¤±ÔÁ÷ ±Ù·ÎÀÚ °í¿ë ½Ã 1Àδç 1õ¸¸ ¿ø(Áß°ß 7¹é¸¸ ¿ø, ´ë±â¾÷ 3¹é¸¸ ¿ø) °øÁ¦<br />
   ¤·(Áö¿ø±â°£) 1³â<br />
   ¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
  </tr>
 </tbody>
</table>

* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
◉ Áß¼Ò&middot;Áß°ß±â¾÷¿¡ ´ëÇÑ ÅõÀÚ¼¼¾×°øÁ¦ Á¦µµ Àç¼³°è(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;5)<br />
<p>◦ »ç¾÷¿ë Àڻ꿡 ´ëÇÑ ÅõÀÚ Áö¿øÁ¦µµ Àç¼³°è
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 261px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 261px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¡à°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ ±âº»°øÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">¡àÁß¼Ò&middot;Áß°ß±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦<br />
   *°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦ ±âº»°øÁ¦ ¹× Áß¼Ò±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦¸¦ ÅëÇÕ&middot;Àç¼³°è</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë¹üÀ§) Áß¼Ò&middot;Áß°ß±â¾÷</td>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë¹üÀ§) Áß¼Ò&middot;Áß°ß±â¾÷</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê</td>
   <td style="width: 261px; height: 20px;">¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 138px;">¤·(°øÁ¦À²)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß¼Ò±â¾÷</td>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß°ß±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">1%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">2%</td>
     </tr>
    </tbody>
   </table>
   * Áß°ß±â¾÷Àº °í¿ë°¨¼Ò ½Ã Àû¿ë ¹èÁ¦<br />
   * Áß¼Ò±â¾÷Àº °í¿ë°¨¼Ò ½Ã 1Àδç 1õ¸¸ ¿øÀ» °øÁ¦±Ý¾×¿¡¼­ Â÷°¨</td>
   <td style="width: 261px; height: 138px;">¤·(°øÁ¦À²)
   <table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
    <tbody>
     <tr>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß¼Ò±â¾÷</td>
      <td colspan="2" style="width: 121px; height: 16px;">
                        <p align="center">Áß°ß±â¾÷</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">¼öµµ±Ç</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">Áö¹æ</td>
     </tr>
     <tr>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">3%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">1%</td>
      <td style="width: 60px; height: 16px;">
                        <p align="center">2%</td>
     </tr>
    </tbody>
   </table>
   * Áß°ß±â¾÷Àº °í¿ë°¨¼Ò½Ã Àû¿ë ¹èÁ¦<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 20px;">¤·(Àû¿ë±âÇÑ) 2017.12.31.</td>
   <td rowspan="2" style="width: 261px; height: 114px;">¤·(Àû¿ë±âÇÑ) 2018.12.31.<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 94px;">¡àÁß¼Ò±â¾÷ µî ÅõÀÚ¼¼¾×°øÁ¦<br />
   ¤·(Àû¿ë¹üÀ§) Áß¼Ò±â¾÷<br />
   ¤·(´ë»óÀÚ»ê) »ç¾÷¿ë À¯ÇüÀÚ»ê<br />
   ¤·(°øÁ¦À²) 3%<br />
   ¤·(Àû¿ë±âÇÑ) 2018.12.31.</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ ÅõÀÚÇÏ´Â ºÐºÎÅÍ Àû¿ë<br />
◉ R&amp;Dºñ¿ë ¼¼¾×°øÁ¦ °³¼±(Á¶¼¼Æ¯·ÊÁ¦Çѹý &sect;10)<br />
󰊱 ´ë±â¾÷ R&amp;D ¼¼Á¦Áö¿ø ÇÕ¸®È­
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 265px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 265px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 20px;">¡àÀÏ¹Ý R&amp;D ºñ¿ë ¼¼¾×°øÁ¦</td>
   <td style="width: 265px; height: 20px;">¡à´ë±â¾÷ ´ç±âºÐ °øÁ¦À² Ãà¼Ò</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 90px;">¤·´ç±âºÐ<br />
   - (´ë±â¾÷) 1~3%*<br />
   *1% + ÃÖ´ë 2%[(R/Dºñ¿ë/¸ÅÃâ¾×)&times;1/2]<br />
   &nbsp;</td>
   <td style="width: 265px; height: 90px;">¤·´ç±âºÐ<br />
   - (´ë±â¾÷) 0~2%*<br />
   *0% + ÃÖ´ë 2%[(R/Dºñ¿ë/¸ÅÃâ¾×)&times;1/2]</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">- (Áß°ß±â¾÷) 8%<br />
   - (Áß¼Ò±â¾÷) 25%</td>
   <td style="width: 8px; height: 39px;">(Á µ¿)</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">¤·Áõ°¡ºÐ<br />
   - (´ë±â¾÷) 30%</td>
   <td style="width: 265px; height: 39px;">¤·Áõ°¡ºÐ<br />
   - (´ë±â¾÷) 25%</td>
  </tr>
  <tr>
   <td style="width: 265px; height: 39px;">- (Áß°ß±â¾÷) 40%<br />
   - (Áß¼Ò±â¾÷) 50%</td>
   <td style="width: 8px; height: 39px;">(Á µ¿)</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë<br />
&nbsp;<br />
󰊲 Áß¼Ò±â¾÷&middot;ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ÀÇ ½Å¼ºÀ嵿·Â&middot;¿øõ±â¼ú R&amp;Dºñ¿ë ¼¼¾×°øÁ¦ È®´ë
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 261px; height: 20px;">
            <p align="center">Á¾ Àü</td>
   <td style="width: 261px; height: 20px;">
            <p align="center">°³ Á¤</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 39px;">¡à½Å¼ºÀ嵿·Â&middot;¿øõ±â¼ú R&amp;D ºñ¿ë ¼¼¾×°øÁ¦</td>
   <td style="width: 261px; height: 39px;">¡àÁß¼Ò±â¾÷&middot;ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ °øÁ¦À² È®´ë</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¤· (´ë&middot;Áß°ß±â¾÷) 20~30%<br />
   * 20% + ÃÖ´ë 10%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
   <td style="width: 261px; height: 57px;">¤·(Á µ¿)<br />
   &nbsp;<br />
   &nbsp;</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">&lt;½Å ¼³&gt;<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">- ÄÚ½º´Ú »óÀå Áß°ß±â¾÷ 25~40%<br />
   * 25% + ÃÖ´ë 15%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
  </tr>
  <tr>
   <td style="width: 261px; height: 57px;">¤· (Áß¼Ò±â¾÷) 30%<br />
   &nbsp;<br />
   &nbsp;</td>
   <td style="width: 261px; height: 57px;">¤· (Áß¼Ò±â¾÷) ÃÖ´ë 40%<br />
   * 30% + ÃÖ´ë 10%[(½Å¼ºÀåR/Dºñ¿ë/¸ÅÃâ¾×)&times;3]</td>
  </tr>
 </tbody>
</table>
<p>* '18. 1. 1. ÀÌÈÄ °³½ÃÇÏ´Â °ú¼¼¿¬µµ ºÐºÎÅÍ Àû¿ë

</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 31px; height: 33px;">
            <p align="center">3</td>
   <td style="width: 502px; height: 33px;">¹ýÀμ¼ Áß°£¿¹³³¼¼¾× °è»ê »ç·Ê</td>
  </tr>
 </tbody>
</table>
<p>◉ Á÷Àü »ç¾÷¿¬µµ ³³ºÎ¼¼¾×ÀÇ 1/2À» ³³ºÎÇÏ´Â °æ¿ì

</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 528px; height: 133px;">◦ Ë£ÁÖ½Äȸ»ç(Áß¼Ò±â¾÷, Á¦Á¶¾÷)ÀÇ 2017³â(1¿ù~12¿ù) ¹ýÀμ¼ ½Å°í³»¿ª<br />
   - °ú¼¼Ç¥ÁØ: 600¹é¸¸ ¿ø<br />
   - »êÃâ¼¼¾×: 100¹é¸¸ ¿ø<br />
   - °¨¸é¼¼¾×: 30¹é¸¸ ¿ø(°í¿ëâÃâÅõÀÚ¼¼¾×°øÁ¦¾× 10¹é¸¸ ¿ø Æ÷ÇÔ)<br />
   - ÃѺδ㼼¾×: 70¹é¸¸ ¿ø<br />
   - ¿øõ³³ºÎ¼¼¾×: 16¹é¸¸ ¿ø</td>
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 </tbody>
</table>
<p>¡²2018³â Áß°£¿¹³³¼¼¾×ÀÇ °è»ê¡³<br />
󰊱 Á÷Àü¿¬µµ ¹ýÀμ¼ ±âÁØ Áß°£¿¹³³¼¼¾× : 27¹é¸¸ ¿ø<br />
¡²Á÷Àü¿¬µµ »êÃâ¼¼¾×*(100¹é¸¸ ¿ø)-Á÷Àü¿¬µµ °¨¸é¼¼¾×(30¹é¸¸ ¿ø) - Á÷Àü¿¬µµ ¿øõ³³ºÎ¼¼¾×(16¹é¸¸ ¿ø)¡³&times;6/12= 27¹é¸¸ ¿ø<br />
* Á÷Àü¿¬µµ »êÃâ¼¼¾×=(200¹é¸¸ ¿ø&times;10%)+(400¹é¸¸ ¿ø&times;20%)=100¹é¸¸ ¿ø<br />
&nbsp;<br />
◉ Áß°£¿¹³³±â°£(1¿ù~6¿ù)À» Áß°£°á»ê ÇÏ¿© ³³ºÎÇÏ´Â °æ¿ì
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 525px; height: 112px;">◦ ëàÁÖ½Äȸ»ç(Áß¼Ò±â¾÷, Á¦Á¶¾÷)ÀÇ 2018³â Áß°£¿¹³³±â°£(1¿ù~6¿ù) °á»ê³»¿ª<br />
   - °ú¼¼Ç¥ÁØ: 500¹é¸¸ ¿ø<br />
   * ´ç±â¼øÀÌÀÍ 400¹é¸¸ ¿ø + ¼¼¹«Á¶Á¤(ÀͱݻêÀÔ 150¹é¸¸ ¿ø - ¼Õ±Ý»êÀÔ 50¹é¸¸ ¿ø)<br />
   ◦ °øÁ¦°¨¸é¼¼¾×: 27¹é¸¸ ¿ø<br />
   ◦ 2018³â »ó¹Ý±â Áß ¹ýÀμ¼·Î ³³ºÎÇÑ ¿øõ¡¼ö¼¼¾× 15¹é¸¸ ¿ø</td>
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</table>
¡² 2018³â Áß°£¿¹³³¼¼¾×ÀÇ °è»ê¡³<br />
󰊱 Áß°£¿¹³³±â°£ Áß ¹ýÀμ¼ »êÃâ¼¼¾×: 90¹é¸¸ ¿ø<br />
¨ç 1¿ù~6¿ù°£ °ú¼¼Ç¥ÁØÀ» 12°³¿ù·Î ȯ»êÇÑ ±Ý¾×¿¡ ¹ýÀμ¼À²À» Àû¿ë<br />
*°ú¼¼Ç¥ÁØ(500¹é¸¸ ¿ø) &times; 12/6 &times; 20%(200¹é¸¸ ¿ø ÀÌÇÏ 10%) = 180¹é¸¸ ¿ø<br />
¨è 1³âÀ¸·Î °è»êÇÑ »êÃâ¼¼¾×(180¹é¸¸ ¿ø)À» Áß°£¿¹³³±â°£(6/12)À¸·Î ȯ»ê<br />
*¿¬°£ »êÃâ¼¼¾× »ó´ç¾×(180¹é¸¸ ¿ø) &times; 6/12(Áß°£¿¹³³±â°£) = 90¹é¸¸ ¿ø<br />
&nbsp;<br />
󰊲 ÃÖÀúÇѼ¼: 35¹é¸¸ ¿ø<br />
* °ú¼¼Ç¥ÁØ(500¹é¸¸ ¿ø) &times; 12/6 &times; 7%(Áß¼Ò±â¾÷ ÃÖÀúÇѼ¼À²) &times; 6/12<br />
¡Ø ÀϹݱâ¾÷ ÃÖÀúÇѼ¼À²: °ú¼¼Ç¥ÁØ 1¹é¾ï ÀÌÇÏ 10%, 1õ¾ï ÀÌÇÏ 12%, 1õ¾ï ÃÊ°ú 17%<br />
&nbsp;<br />
󰊳 2018³â Áß°£¿¹³³¼¼¾×: 48¹é¸¸ ¿ø<br />
¨ç Áß°£¿¹³³¼¼¾×<br />
* Áß°£¿¹³³±â°£ »êÃâ¼¼¾×(90¹é¸¸ ¿ø) - °øÁ¦°¨¸é¼¼¾×(27¹é¸¸ ¿ø) - ¿øõ³³ºÎ¼¼¾×(15¹é¸¸ ¿ø)=48¹é¸¸ ¿ø<br />
¨è °øÁ¦°¨¸é Çѵµ¾×: 55¹é¸¸ ¿ø(°øÁ¦°¨¸é¾×ÀÌ 27¹é¸¸ ¿øÀ̹ǷΠ¹üÀ§ ³»)<br />
* Áß°£¿¹³³±â°£ »êÃâ¼¼¾×(90¹é¸¸ ¿ø) - ÃÖÀúÇѼ¼(35¹é¸¸ ¿ø) = 55¹é¸¸ ¿ø<br />
&nbsp;
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 <tbody>
  <tr>
   <td style="width: 31px; height: 33px;">
            <p align="center">4</td>
   <td style="width: 502px; height: 33px;">¹ýÀμ¼ Áß°£¿¹³³ ÀüÀÚ½Å°í ¼­½Ä ¸ñ·Ï</td>
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</table>
<p>&lt; ÀÏ¹Ý ¹ýÀÎ &gt;<br />
◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 34px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 264px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 226px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
  </tr>
  <tr>
   <td style="width: 34px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 264px; height: 20px;">
            <p align="center">¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 226px; height: 20px;">
            <p align="center">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö58È£</td>
  </tr>
 </tbody>
</table>
<p>◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 208px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">¹ýÀμ¼Áß°£¿¹³³½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö58È£</td>
  </tr>
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   <td style="width: 37px; height: 20px;">
            <p align="center">2</td>
   <td style="width: 283px; height: 20px;">¹ýÀμ¼°ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£</td>
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  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">3</td>
   <td style="width: 283px; height: 20px;">¼±¹ÚÇ¥ÁØÀÌÀÍ »êÃâ¸í¼¼¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ ºÎÇ¥</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">4</td>
   <td style="width: 283px; height: 20px;">¼Òµæ±Ý¾×Á¶Á¤ÇÕ°èÇ¥</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö15È£</td>
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  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">5</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢º°Áö3È£2 (1)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">6</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷ ¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£2 (3)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">7</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (1)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">8</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (2)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 35px;">
            <p align="center">9</td>
   <td style="width: 283px; height: 35px;">ºÎ¼Ó¸í¼¼¼­(Á¦Á¶&middot;°ø»ç&middot;ÀÓ´ë&middot;ºÐ¾ç&middot;¿î¼Û&middot;±âŸ¿ø°¡¸í¼¼¼­)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£3 (3)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">10</td>
   <td style="width: 283px; height: 20px;">°¡»ê¼¼¾×°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö9È£</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">11</td>
   <td style="width: 283px; height: 20px;">ÃÖÀúÇѼ¼Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö4È£</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">12</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(°©)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(°©)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">13</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(À»)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(À»)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">14</td>
   <td style="width: 283px; height: 20px;">ÀçÇؼսǼ¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö65È£</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">15</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö1È£</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">16</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°¨¸é(¸éÁ¦)½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö2È£</td>
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</table>
&nbsp;<br />
&lt; ¿¬°á³³¼¼¹æ½Ä Àû¿ë ¹ýÀÎ &gt;<br />
<p>◉ Á÷Àü »ç¾÷¿¬µµ ¹ýÀμ¼ ±âÁØ
</p>
<table align="center" border="1" bordercolor="navy" bordercolordark="white" bordercolorlight="navy" cellpadding="10" cellspacing="0" class="body" width="90%">
 <tbody>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 204px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¿¬°á¹ýÀÎ ¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 204px; height: 20px;">
            <p align="center">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ26</td>
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<p>* 1¹ø ¼­½ÄÀº ¿¬°áÁý´ÜÀ» ±âÁØÀ¸·Î ÀÛ¼ºÇÏ°í, 2¹ø ¼­½ÄÀº ¿¬°á¹ýÀκ°·Î ÀÛ¼º<br />
◉ Áß°£°á»ê(ÀÚ±â°è»ê) ±âÁØ
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 <tbody>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">¿¬¹ø</td>
   <td style="width: 283px; height: 20px;">
            <p align="center">¼­½Ä¸í</td>
   <td style="width: 208px; height: 20px;">
            <p align="center">±Ù°Å ±ÔÁ¤</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">1</td>
   <td style="width: 283px; height: 20px;">¿¬°á¹ýÀÎ ¹ýÀμ¼ Áß°£¿¹³³ ½Å°í³³ºÎ°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ26</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">2</td>
   <td style="width: 283px; height: 20px;">¿¬°áÁý´Ü ¹ýÀμ¼ °ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ6</td>
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   <td style="width: 37px; height: 35px;">
            <p align="center">3</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀκ° ¹ýÀμ¼ °ú¼¼Ç¥ÁØ ¹× ¼¼¾×Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ23</td>
  </tr>
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   <td style="width: 37px; height: 20px;">
            <p align="center">4</td>
   <td style="width: 283px; height: 20px;">¿¬°á¼Òµæ±Ý¾× Á¶Á¤¸í¼¼¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ7</td>
  </tr>
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   <td style="width: 37px; height: 20px;">
            <p align="center">5</td>
   <td style="width: 283px; height: 20px;">¼Òµæ±Ý¾×Á¶Á¤ÇÕ°èÇ¥</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö15È£</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">6</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ2(1)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">7</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁØ´ëÂ÷´ëÁ¶Ç¥(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷ ¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ2(3)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">8</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(ÀϹݹýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(1)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">9</td>
   <td style="width: 283px; height: 20px;">Ç¥ÁؼÕÀÍ°è»ê¼­(±ÝÀ¶&middot;º¸Çè&middot;Áõ±Ç¾÷¹ýÀοë)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(2)</td>
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  <tr>
   <td style="width: 37px; height: 35px;">
            <p align="center">10</td>
   <td style="width: 283px; height: 35px;">ºÎ¼Ó¸í¼¼¼­(Á¦Á¶&middot;°ø»ç&middot;ÀÓ´ë&middot;ºÐ¾ç&middot;¿î¼Û&middot;±âŸ¿ø°¡¸í¼¼¼­)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö3È£ÀÇ3(3)</td>
  </tr>
  <tr>
   <td style="width: 37px; height: 35px;">
            <p align="center">11</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀÎ °¡»ê¼¼¾×°è»ê¼­(°©)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ17(°©)</td>
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  <tr>
   <td style="width: 37px; height: 35px;">
            <p align="center">12</td>
   <td style="width: 283px; height: 35px;">¿¬°á¹ýÀÎ °¡»ê¼¼¾×°è»ê¼­(À»)</td>
   <td style="width: 208px; height: 35px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ17(À»)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">13</td>
   <td style="width: 283px; height: 20px;">¿¬°á¹ýÀÎ&middot;¿¬°áÁý´Ü ÃÖÀúÇѼ¼Á¶Á¤°è»ê¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö76È£ÀÇ24</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">14</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(°©)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(°©)</td>
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  <tr>
   <td style="width: 37px; height: 20px;">
            <p align="center">15</td>
   <td style="width: 283px; height: 20px;">¿øõ³³ºÎ¼¼¾×¸í¼¼¼­(À»)</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö10È£(À»)</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">16</td>
   <td style="width: 283px; height: 20px;">ÀçÇؼսǼ¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">¹ýÀμ¼¹ý ½ÃÇà±ÔÄ¢ º°Áö65È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">17</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°øÁ¦½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö1È£</td>
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   <td style="width: 37px; height: 20px;">
            <p align="center">18</td>
   <td style="width: 283px; height: 20px;">¼¼¾×°¨¸é(¸éÁ¦)½Åû¼­</td>
   <td style="width: 208px; height: 20px;">Á¶Æ¯¹ý ½ÃÇà±ÔÄ¢ º°Áö2È£</td>
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</table>
* 1, 2, 4,11,13¹ø ¼­½ÄÀº ¿¬°áÁý´ÜÀ» ±âÁØÀ¸·Î ÀÛ¼ºÇÏ°í, ±âŸ ¼­½Ä(13¹ø ¼­½Ä Æ÷ÇÔ)Àº ¿¬°á¹ýÀκ°·Î ÀÛ¼º<br />
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