¿¹±Ý¤ýÀû±Ý µîÀÇ ÀÌÀÚ´Â ½ÇÁ¦·Î ÀÌÀÚ¸¦ ¹Þ´Â ¶§¿¡ ¼öÀÔÀ¸·Î °è»óÇÑ´Ù. ¿¹¸¦ µé¾î 3³â¸¸±â Á¤±â¿¹±Ý¿¡ °¡ÀÔÇÏ°í ÀÌÀÚµµ ¸¸±â¿¡ ¹Þ´Â °ÍÀ̶ó¸é, ù°³âµµ¿Í µÑ°³âµµ´Â ÀÌÀÚ¼ÒµæÀÌ ¾ø°í 3³â°¿¡ ÇѲ¨¹ø¿¡ ÀÌÀÚ¼ÒµæÀÌ ¹ß»ýÇÑ °ÍÀ¸·Î º»´Ù.

¹Ý¸é, ±ÝÀ¶¼Òµæ Á¾ÇÕ°ú¼¼´Â ¸Å³â 1¿ù 1ÀϺÎÅÍ 12¿ù 31ÀϱîÁöÀÇ °³Àκ° ±ÝÀ¶¼Òµæ(ÀÌÀÚ¼Òµæ¤ý¹è´ç¼Òµæ)À» ÇÕ»êÇÏ¿© 4õ¸¸¿ø ÃÊ°ú¿©ºÎ¸¦ µûÁø´Ù. ±×·¯¹Ç·Î ¾î´À ÇÑ ¿¬µµ¿¡ ±ÝÀ¶¼ÒµæÀÌ ÁýÁßµÇ¸é ¸Å³â ±ÕµîÇÏ°Ô ÀÌÀÚ¸¦ ¹Þ´Â °æ¿ìº¸´Ù ¼¼±Ý¸é¿¡¼­´Â ºÒ¸®ÇÏ°Ô µÈ´Ù.

2011³âµµ ºÎµ¿»êÀÓ´ë¼ÒµæÀÌ 5õ¸¸¿øÀÌ°í, ¿¬°£ ÀÌÀÚ¼ÒµæÀÌ 3õ¸¸¿øÀ̸ç, ºÎÀΰú ¹Ì¼º³âÀÚÀÎ Àڳడ 2¸íÀÌ ÀÖ´Ù°í °¡Á¤ÇÒ °æ¿ì ºÎ´ãÇÒ ¼¼¾×À» ºñ±³ÇØ º¸¸é ´ÙÀ½°ú °°´Ù.

1. ÀÌÀÚ¸¦ ¸Å³â ¹Þ´Â °æ¿ì

±ÝÀ¶¼ÒµæÀÌ 4õ¸¸¿ø ÀÌÇÏÀÎ °æ¿ì¿¡´Â Á¾ÇÕ¼Òµæ°ú¼¼Ç¥ÁØ °è»ê½Ã ÇÕ»êÇÏÁö ¾Æ´ÏÇϹǷΠ±ÝÀ¶¼ÒµæÀº ºÐ¸®°ú¼¼·Î °ú¼¼°¡ Á¾°áµÈ´Ù.

• Á¾ÇÕ¼Òµæ°ú¼¼Ç¥ÁØ : 50,000,000 - 7,100,000*) = 42,900,000¿ø

• Á¾ÇÕ¼Òµæ»êÃâ¼¼¾× : (42,900,000 - 12,000,000) × 15% + 720,000 = 5,355,000¿ø

• ¿øõ¡¼ö¼¼¾×(3³â°£) : (30,000,000 × 14%) × 3³â = 12,600,000¿ø

• ÃѺδ㼼¾× : 5,355,000 + 12,600,000 = 17,955,000¿ø

*) ¼Òµæ°øÁ¦¾× = 1,500,000 × 4(±âº»°øÁ¦) + 500,000(´ÙÀÚ³à°øÁ¦) + 600,000(Ç¥ÁØ°øÁ¦) = 7,100,000¿ø

2. 3³âÄ¡ ÀÌÀÚ¸¦ ÀϽÿ¡ ¹Þ´Â °æ¿ì

±ÝÀ¶¼ÒµæÀÌ 4õ¸¸¿øÀ» ÃÊ°úÇÏ´Â °æ¿ì¿¡´Â ´ÙÀ½ÀÇ (1)°ú (2) Áß Å« ±Ý¾×À» Á¾ÇÕ¼Òµæ»êÃâ¼¼¾×À¸·Î ÇÑ´Ù.

(1) ºñ±³»êÃâ¼¼¾×(A)

4õ¸¸¿ø±îÁö´Â ¿øõ¡¼ö¼¼À²(14£¥)À» Àû¿ëÇÏ°í, 4õ¸¸¿øÀ» ÃÊ°úÇÏ´Â ±ÝÀ¶¼Òµæ±Ý¾×¿¡ ´ëÇÏ¿©´Â ´Ù¸¥ Á¾ÇÕ¼Òµæ±Ý¾×°ú ÇÕ»êÇÑ °ú¼¼Ç¥ÁØ¿¡ ±âº»¼¼À²À» Àû¿ëÇÏ¿© »êÃâµÇ´Â °¢°¢ÀÇ ¼¼¾×À» ÇÕ»êÇÑ´Ù.

ÃѺδ㼼¾×(¨ç+¨è) = 23,215,000¿ø

¨ç (92,900,000*1) - 88,000,000) × 35% + 15,900,000 = 17,615,000¿ø

¨è 40,000,000 × 14% = 5,600,000¿ø

*1) 50,000,000 + 90,000,000 - 40,000,000 - 7,100,000*2) = 92,900,000¿ø

*2) ¼Òµæ°øÁ¦¾× = 1,500,000 × 4(±âº»°øÁ¦) + 500,000(´ÙÀÚ³à°øÁ¦) + 600,000(Ç¥ÁØ°øÁ¦) = 7,100,000¿ø

(2) ºñ±³»êÃâ¼¼¾×(B)

±ÝÀ¶¼Òµæ Àü¾×¿¡ ´ëÇÏ¿©´Â ÇØ´ç ¿øõ¡¼ö¼¼À²(25£¥, 14£¥ µî)À» Àû¿ëÇÏ°í, ±ÝÀ¶¼ÒµæÀ» Á¦¿ÜÇÑ ´Ù¸¥ Á¾ÇÕ¼Òµæ±Ý¾×¿¡ ´ëÇÑ °ú¼¼Ç¥ÁØ¿¡ ´ëÇÏ¿©´Â ±âº»¼¼À²À» Àû¿ëÇÏ¿© »êÃâµÇ´Â °¢°¢ÀÇ ¼¼¾×À» ÇÕ»êÇÑ´Ù.

ÃѺδ㼼¾×(¨ç+¨è) = 17,955,000¿ø

¨ç 90,000,000 × 14% = 12,600,000¿ø

¨è (42,900,000*1) - 12,000,000) × 15% + 720,000 = 5,355,000¿ø

*1) 50,000,000 - 7,100,000*2) = 42,900,000¿ø

*2) ¼Òµæ°øÁ¦¾× = 1,500,000 × 4(±âº»°øÁ¦) + 500,000(´ÙÀÚ³à°øÁ¦) + 600,000(Ç¥ÁØ°øÁ¦) = 7,100,000¿ø

ÀÌ »ç·ÊÀÇ °æ¿ì´Â ¸¸±â¿¡ ÀÌÀÚ¸¦ ÇѲ¨¹ø¿¡ ¹ÞÀ¸¸é ¸Å³â ÀÌÀÚ¸¦ ³ª´©¾î ¹Þ´Â °æ¿ìº¸´Ù ¾à 526¸¸¿øÁ¤µµ ¼¼±ÝÀ» ¸¹ÀÌ ºÎ´ãÇÏ°Ô µÈ´Ù. µû¶ó¼­ ¸¸±â¿¡ Áö±Þ ¹ÞÀ» ÀÌÀÚ°¡ 4,000¸¸¿øÀ» ÃÊ°úÇÏ°í ´Ù¸¥ Á¾ÇÕ¼ÒµæÀÌ ÀÖ´Â °æ¿ì¿¡´Â ¸Å³â ÀÌÀÚ¸¦ ³ª´©¾î ¹Þ´Â °Íµµ Àý¼¼ÀÇ ÇÑ ¹æ¹ýÀÌ´Ù.