{"id":426,"date":"2026-08-04T08:20:41","date_gmt":"2026-08-03T23:20:41","guid":{"rendered":"https:\/\/zipreport.kr\/?p=426"},"modified":"2026-08-04T08:18:43","modified_gmt":"2026-08-03T23:18:43","slug":"%ec%84%9c%ec%9a%b8-%ec%95%84%ed%8c%8c%ed%8a%b8%ec%b7%a8%eb%93%9d%ec%84%b8-%ea%b3%84%ec%82%b0%eb%b2%95%ef%bd%9c6%ec%96%b5%c2%b79%ec%96%b5%c2%b785%e3%8e%a1-%ea%b8%b0%ec%a4%80%eb%b3%84-%ec%98%88%ec%8b%9c","status":"publish","type":"post","link":"https:\/\/zipreport.kr\/?p=426","title":{"rendered":"\uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0\ubc95\uff5c6\uc5b5\u00b79\uc5b5\u00b785\u33a1 \uae30\uc900\ubcc4 \uc608\uc2dc"},"content":{"rendered":"<p>2026\ub144 8\uc6d4 4\uc77c \uae30\uc900 \uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138\ub294 <strong>\ucde8\ub4dd \ud6c4 \uc138\ub300 \uae30\uc900 \uc8fc\ud0dd \uc218<\/strong>\ubd80\ud130 \ud655\uc778\ud574 \uc77c\ubc18\uc138\uc728\uacfc \uc911\uacfc\uc138\uc728\uc744 \uc815\ud55c \ub4a4, \uc2e4\uc81c \ucde8\ub4dd\uac00\uaca9\uc5d0 \ucde8\ub4dd\uc138 \ubcf8\uc138\u00b7\uc9c0\ubc29\uad50\uc721\uc138\u00b7\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub97c \ucc28\ub840\ub85c \uc801\uc6a9\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4. 1\uc8fc\ud0dd\uc758 \ubcf8\uc138\uc728\uc740 \ucde8\ub4dd\uac00\uc561\uc5d0 \ub530\ub77c 1~3%\uc785\ub2c8\ub2e4. \uc11c\uc6b8\uc5d0\uc11c 2\uc8fc\ud0dd\uc774 \ub418\uba74 \uc6d0\uce59\uc801\uc73c\ub85c 8%, 3\uc8fc\ud0dd \uc774\uc0c1\uc774\uba74 12%\uc785\ub2c8\ub2e4. \uc804\uc6a9\uba74\uc801\uc774 85\u33a1\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub3c4 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \uacc4\uc0b0\uc740 \uac10\uba74\uc774\ub098 \uace0\uae09\uc8fc\ud0dd \uc911\uacfc\uac00 \uc5c6\ub294 \uc720\uc0c1\ub9e4\ub9e4\ub97c \uc804\uc81c\ub85c \ud569\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_%EC%95%84%ED%8C%8C%ED%8A%B8%EC%B7%A8%EB%93%9D%EC%84%B8_%EA%B3%84%EC%82%B0_%EC%A0%84_%ED%99%95%EC%9D%B8%ED%95%A0_%EB%84%A4_%EA%B0%80%EC%A7%80\"><\/span>1. \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0 \uc804 \ud655\uc778\ud560 \ub124 \uac00\uc9c0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>\ucde8\ub4dd\uc77c:<\/strong> \uc77c\ubc18 \ub9e4\ub9e4\uc758 \ucde8\ub4dd\uc77c\uc740 \uc2e4\uc81c \uc794\uae08\uc9c0\uae09\uc77c\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4. \uc774\ub97c \uc785\uc99d\ud558\uc9c0 \ubabb\ud558\uba74 \uacc4\uc57d\uc0c1 \uc794\uae08\uc77c, \uacc4\uc57d\uc0c1 \uc794\uae08\uc77c\ub3c4 \uc5c6\uc73c\uba74 \uacc4\uc57d\uc77c\ubd80\ud130 60\uc77c\uc774 \ub418\ub294 \ub0a0\ub85c \ubd05\ub2c8\ub2e4. \uadf8\ubcf4\ub2e4 \uba3c\uc800 \ub4f1\uae30\ud588\ub2e4\uba74 \ub4f1\uae30\uc77c\uc785\ub2c8\ub2e4. \ucde8\ub4dd\uc77c\uc740 \uc138\uc728\u00b7\uc8fc\ud0dd \uc218\u00b7\uac10\uba74\uc694\uac74\uc744 \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc785\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/LSW\/lsLinkCommonInfo.do?chrClsCd=010202&#038;lsJoLnkSeq=1031046525\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc81c10\uc870\uc7583<\/a>, <a href=\"https:\/\/news.seoul.go.kr\/gov\/archives\/200082\" target=\"_blank\" rel=\"noopener\">\uc11c\uc6b8\uc2dc \ucde8\ub4dd\uc138 \uc548\ub0b4<\/a><\/li>\n<li><strong>\uacfc\uc138\ud45c\uc900:<\/strong> \uc720\uc0c1\ub9e4\ub9e4\ub294 \uc6d0\uce59\uc801\uc73c\ub85c \uc2e4\uc81c \ucde8\ub4dd\uac00\uaca9\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/li>\n<li><strong>\uc804\uc6a9\uba74\uc801:<\/strong> 85\u33a1 \uc774\ud558\uc778\uc9c0 \ucd08\uacfc\uc778\uc9c0 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4. \ucd08\uacfc\ud558\uba74 \uc77c\ubc18 \ucde8\ub4dd\uc5d0 0.2%\uc758 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ucd94\uac00\ub429\ub2c8\ub2e4.<\/li>\n<li><strong>\uc138\ub300\ubcc4 \uc8fc\ud0dd \uc218:<\/strong> \uad6d\ub0b4 \uc8fc\ud0dd \uc678\uc5d0\ub3c4 \uc870\ud569\uc6d0\uc785\uc8fc\uad8c, \ubd84\uc591\uad8c, \uc7ac\uc0b0\uc138\uac00 \uc8fc\ud0dd\ubd84\uc73c\ub85c \uacfc\uc138\ub418\ub294 \uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790\uc640 \uc77c\uc815\ud55c \ubbf8\ud63c 30\uc138 \ubbf8\ub9cc \uc790\ub140\u00b7\ubd80\ubaa8\ub294 \uc8fc\uc18c\uac00 \ub2ec\ub77c\ub3c4 \uac19\uc740 \uc138\ub300\ub85c \ud310\ub2e8\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lspttninfSeq=159733&#038;chrClsCd=010202\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c28\uc870\uc7582~\uc81c28\uc870\uc7585<\/a><\/li>\n<\/ul>\n<p>\uc11c\uc6b8 25\uac1c \uc790\uce58\uad6c\ub294 2026\ub144 8\uc6d4 4\uc77c \ud604\uc7ac \ubaa8\ub450 \uc870\uc815\ub300\uc0c1\uc9c0\uc5ed\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uc9c0\uc815 \uc804\uc5d0 \uacc4\uc57d\ud558\uace0 \uacc4\uc57d\uae08\uc744 \uc9c0\uae09\ud55c \uc0ac\uc2e4\uc744 \uc99d\ube59\ud560 \uc218 \uc788\ub294 \uac70\ub798\uc5d0\ub294 \uc608\uc678\uac00 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacc4\uc57d\uc77c\uacfc \uc99d\ube59\uc744 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/LSW\/admRulInfoP.do?admRulSeq=2100000281588&#038;chrClsCd=010201\" target=\"_blank\" rel=\"noopener\">\uc870\uc815\ub300\uc0c1\uc9c0\uc5ed \uc9c0\uc815 \uace0\uc2dc<\/a>, <a href=\"https:\/\/rt.molit.go.kr\/pt\/gis\/gis.do\" target=\"_blank\" rel=\"noopener\">\uad6d\ud1a0\uad50\ud1b5\ubd80 \uaddc\uc81c\uc9c0\uc5ed \uc9c0\ub3c4<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_%EC%95%84%ED%8C%8C%ED%8A%B8%EC%B7%A8%EB%93%9D%EC%84%B8_%EA%B3%84%EC%82%B0%EC%8B%9D%EA%B3%BC_%EC%84%B8%EC%9C%A8\"><\/span>2. \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0\uc2dd\uacfc \uc138\uc728<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\ucd1d \ub0a9\ubd80\uc138\uc561 = \ucde8\ub4dd\uc138 \ubcf8\uc138 + \uc9c0\ubc29\uad50\uc721\uc138 + \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138<\/strong><\/p>\n<p>1\uc8fc\ud0dd\uc774 \ub418\ub294 \uc77c\ubc18 \ucde8\ub4dd\uc758 \ubcf8\uc138\uc728\uc740 6\uc5b5\uc6d0 \uc774\ud558 1%, 6\uc5b5\uc6d0 \ucd08\uacfc 9\uc5b5\uc6d0 \uc774\ud558 <strong>(\ucde8\ub4dd\uac00\uc561\u00d72\u00f73\uc5b5\uc6d0\u22123)%<\/strong>, 9\uc5b5\uc6d0 \ucd08\uacfc 3%\uc785\ub2c8\ub2e4. 6\uc5b5~9\uc5b5\uc6d0 \uad6c\uac04\uc740 \uc18c\uc218\uc810 \uc774\ud558 \ub2e4\uc12f\uc9f8 \uc790\ub9ac\uc5d0\uc11c \ubc18\uc62c\ub9bc\ud574 \ub137\uc9f8 \uc790\ub9ac\uae4c\uc9c0 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uc9c0\ubc29\uad50\uc721\uc138\ub294 \ucde8\ub4dd\uc138\uc728\uc758 10%\uc785\ub2c8\ub2e4. \uc804\uc6a9\uba74\uc801\uc774 85\u33a1\ub97c \ucd08\uacfc\ud558\uba74 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138 0.2%\uac00 \ub354\ud574\uc9d1\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lsJoLnkSeq=1026497579\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870\u00b7\uc81c13\uc870\uc7582<\/a>, <a href=\"https:\/\/etax.seoul.go.kr\/AcqutaxCalcAction.view?tr_code=m_sweb\" target=\"_blank\" rel=\"noopener\">\uc11c\uc6b8 ETAX \uc138\uc728 \uacc4\uc0b0\ud45c<\/a><\/p>\n<table>\n<thead>\n<tr>\n<th>\ucde8\ub4dd \ud6c4 \uc0c1\ud0dc<\/th>\n<th>\ubcf8\uc138\uc728<\/th>\n<th>85\u33a1 \uc774\ud558 \ucd1d\uc138\uc728<\/th>\n<th>85\u33a1 \ucd08\uacfc \ucd1d\uc138\uc728<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\uc8fc\ud0dd\u00b76\uc5b5\uc6d0 \uc774\ud558<\/td>\n<td>1%<\/td>\n<td>1.1%<\/td>\n<td>1.3%<\/td>\n<\/tr>\n<tr>\n<td>1\uc8fc\ud0dd\u00b76\uc5b5 \ucd08\uacfc~9\uc5b5\uc6d0 \uc774\ud558<\/td>\n<td>\uacc4\uc0b0\uc2dd \uc801\uc6a9<\/td>\n<td>\ubcf8\uc138\uc728\u00d71.1<\/td>\n<td>\ubcf8\uc138\uc728\u00d71.1+0.2%<\/td>\n<\/tr>\n<tr>\n<td>1\uc8fc\ud0dd\u00b79\uc5b5\uc6d0 \ucd08\uacfc<\/td>\n<td>3%<\/td>\n<td>3.3%<\/td>\n<td>3.5%<\/td>\n<\/tr>\n<tr>\n<td>\uc11c\uc6b8 2\uc8fc\ud0dd<\/td>\n<td>8%<\/td>\n<td>8.4%<\/td>\n<td>9.0%<\/td>\n<\/tr>\n<tr>\n<td>\uc11c\uc6b8 3\uc8fc\ud0dd \uc774\uc0c1<\/td>\n<td>12%<\/td>\n<td>12.4%<\/td>\n<td>13.4%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"3_%EA%B0%99%EC%9D%80_%EC%88%9C%EC%84%9C%EB%A1%9C_%ED%92%80%EC%96%B4%EB%B3%B8_%EC%8B%A4%EC%A0%84_%EC%98%88%EC%8B%9C\"><\/span>3. \uac19\uc740 \uc21c\uc11c\ub85c \ud480\uc5b4\ubcf8 \uc2e4\uc804 \uc608\uc2dc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%EC%98%88%EC%8B%9C_1%EF%BD%9C7%EC%96%B55%EC%B2%9C%EB%A7%8C%EC%9B%90%C2%B7%EC%A0%84%EC%9A%A9_84%E3%8E%A1%C2%B7%EC%B7%A8%EB%93%9D_%ED%9B%84_1%EC%A3%BC%ED%83%9D\"><\/span>\uc608\uc2dc 1\uff5c7\uc5b55\ucc9c\ub9cc\uc6d0\u00b7\uc804\uc6a9 84\u33a1\u00b7\ucde8\ub4dd \ud6c4 1\uc8fc\ud0dd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\uac00\uc815:<\/strong> \uac10\uba74\uc774 \uc5c6\ub294 \uc77c\ubc18 \ub9e4\ub9e4\uc774\uba70 \uc2e4\uc81c \ucde8\ub4dd\uac00\uaca9\uc740 7\uc5b55\ucc9c\ub9cc\uc6d0\uc785\ub2c8\ub2e4. \ubcf8\uc138\uc728\uc740 (7.5\uc5b5\uc6d0\u00d72\u00f73\uc5b5\uc6d0\u22123)% = 2%\uc785\ub2c8\ub2e4. \ubcf8\uc138\ub294 1,500\ub9cc\uc6d0, \uc9c0\ubc29\uad50\uc721\uc138\ub294 150\ub9cc\uc6d0\uc774\uba70 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 0\uc6d0\uc785\ub2c8\ub2e4. <strong>\ud569\uacc4\ub294 1,650\ub9cc\uc6d0<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%EC%98%88%EC%8B%9C_2%EF%BD%9C10%EC%96%B5%EC%9B%90%C2%B7%EC%A0%84%EC%9A%A9_84%E3%8E%A1%C2%B7%EC%B7%A8%EB%93%9D_%ED%9B%84_%EC%84%9C%EC%9A%B8_2%EC%A3%BC%ED%83%9D\"><\/span>\uc608\uc2dc 2\uff5c10\uc5b5\uc6d0\u00b7\uc804\uc6a9 84\u33a1\u00b7\ucde8\ub4dd \ud6c4 \uc11c\uc6b8 2\uc8fc\ud0dd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\uac00\uc815:<\/strong> \uc77c\uc2dc\uc801 2\uc8fc\ud0dd\uc774\ub098 \uc8fc\ud0dd \uc218 \uc81c\uc678 \uc608\uc678\uac00 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubcf8\uc138\ub294 8,000\ub9cc\uc6d0(10\uc5b5\uc6d0\u00d78%), \uc9c0\ubc29\uad50\uc721\uc138\ub294 400\ub9cc\uc6d0(10\uc5b5\uc6d0\u00d70.4%)\uc774\uba70 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 0\uc6d0\uc785\ub2c8\ub2e4. <strong>\ud569\uacc4\ub294 8,400\ub9cc\uc6d0<\/strong>\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%EC%98%88%EC%8B%9C_3%EF%BD%9C10%EC%96%B5%EC%9B%90%C2%B7%EC%A0%84%EC%9A%A9_86%E3%8E%A1%C2%B7%EC%B7%A8%EB%93%9D_%ED%9B%84_%EC%84%9C%EC%9A%B8_3%EC%A3%BC%ED%83%9D\"><\/span>\uc608\uc2dc 3\uff5c10\uc5b5\uc6d0\u00b7\uc804\uc6a9 86\u33a1\u00b7\ucde8\ub4dd \ud6c4 \uc11c\uc6b8 3\uc8fc\ud0dd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\uac00\uc815:<\/strong> \uc911\uacfc \uc81c\uc678 \uc8fc\ud0dd\uc774\ub098 \uac10\uba74\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ubcf8\uc138\ub294 1\uc5b52,000\ub9cc\uc6d0, \uc9c0\ubc29\uad50\uc721\uc138\ub294 400\ub9cc\uc6d0, \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub294 1,000\ub9cc\uc6d0\uc785\ub2c8\ub2e4. <strong>\ud569\uacc4\ub294 1\uc5b53,400\ub9cc\uc6d0<\/strong>\uc785\ub2c8\ub2e4. \uc911\uacfc \ubd80\uac00\uc138\uc728\uc740 <a href=\"https:\/\/etax.seoul.go.kr\/AcqutaxCalcAction.view?tr_code=m_sweb\" target=\"_blank\" rel=\"noopener\">\uc11c\uc6b8 ETAX \uacc4\uc0b0\ud45c<\/a>\uc5d0\uc11c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%EC%A7%80%EB%B6%84%EC%9D%84_%EC%B7%A8%EB%93%9D%ED%95%98%EB%8A%94_%EA%B2%BD%EC%9A%B0\"><\/span>\uc9c0\ubd84\uc744 \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>\uac00\uc815:<\/strong> 10\uc5b5\uc6d0\uc9dc\ub9ac 1\uc8fc\ud0dd \uc544\ud30c\ud2b8\uc758 50% \uc9c0\ubd84\uc744 5\uc5b5\uc6d0\uc5d0 \ucde8\ub4dd\ud558\uace0 \uc804\uc6a9\uba74\uc801\uc740 85\u33a1 \uc774\ud558\uc785\ub2c8\ub2e4. \uc138\uc728 \uad6c\uac04\uc740 \uc9c0\ubd84\uac00\uaca9 5\uc5b5\uc6d0\uc774 \uc544\ub2cc \uc804\uccb4 \uc8fc\ud0dd\uac00\uc561 10\uc5b5\uc6d0\uc744 \uae30\uc900\uc73c\ub85c \uc815\ud558\ubbc0\ub85c \ubcf8\uc138\uc728\uc740 3%\uc785\ub2c8\ub2e4. \ub2e4\ub9cc \uacfc\uc138\ud45c\uc900\uc5d0\ub294 \ucde8\ub4dd \uc9c0\ubd84\uac00\uc561 5\uc5b5\uc6d0\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \ubcf8\uc138 1,500\ub9cc\uc6d0\uacfc \uc9c0\ubc29\uad50\uc721\uc138 150\ub9cc\uc6d0\uc744 \ud569\uce5c \uae08\uc561\uc740 <strong>1,650\ub9cc\uc6d0<\/strong>\uc785\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lsJoLnkSeq=1026497579\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc81c11\uc870<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_%EA%B0%90%EB%A9%B4%EA%B3%BC_%EC%98%88%EC%99%B8%EB%8A%94_%EA%B3%84%EC%82%B0_%EC%A0%84%EC%97%90_%EB%94%B0%EB%A1%9C_%ED%8C%90%EC%A0%95\"><\/span>4. \uac10\uba74\uacfc \uc608\uc678\ub294 \uacc4\uc0b0 \uc804\uc5d0 \ub530\ub85c \ud310\uc815<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc77c\uc2dc\uc801 2\uc8fc\ud0dd\uc740 \uc774\uc0ac\u00b7\ud559\uc5c5\u00b7\uc9c1\uc7a5 \ub4f1\uc758 \uc0ac\uc720\ub85c \uc0c8 \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud558\uace0 \uc885\uc804 \uc8fc\ud0dd\u00b7\ubd84\uc591\uad8c\u00b7\uc785\uc8fc\uad8c\u00b7\uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154\uc744 \uc6d0\uce59\uc801\uc73c\ub85c 3\ub144 \uc548\uc5d0 \ucc98\ubd84\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uae30\ud55c\uc744 \ub118\uae30\uba74 \uc911\uacfc\uc138\uc561\uacfc \uac00\uc0b0\uc138\uac00 \ucd94\uc9d5\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc800\uac00\uc8fc\ud0dd, \uc0c1\uc18d\uc8fc\ud0dd, \uc2dc\uac00\ud45c\uc900\uc561 1\uc5b5\uc6d0 \uc774\ud558 \uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154 \ub4f1\ub3c4 \uc694\uac74\uc5d0 \ub530\ub77c \uc8fc\ud0dd \uc218\uc5d0\uc11c \ube60\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc790\uc0b0\ubcc4 \ucde8\ub4dd\uc77c\uacfc \uc18c\uc7ac\uc9c0\ub97c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lspttninfSeq=159733&#038;chrClsCd=010202\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\ub839 \uad00\ub828 \uaddc\uc815<\/a><\/p>\n<p>\uc0dd\uc560\ucd5c\ucd08 \uac10\uba74\uc740 \uc131\ub144\uc778 \ub300\ud55c\ubbfc\uad6d \uad6d\ubbfc\uacfc \ubc30\uc6b0\uc790\uac00 \uacfc\uac70 \uc8fc\ud0dd\uc744 \uc18c\uc720\ud55c \uc0ac\uc2e4\uc774 \uc5c6\uace0 \uc2e4\uac70\uc8fc \ubaa9\uc801\uc73c\ub85c 12\uc5b5\uc6d0 \uc774\ud558 \uc544\ud30c\ud2b8\ub97c \uc720\uc0c1 \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0, \uc77c\ubc18 \uc544\ud30c\ud2b8 \uae30\uc900 \ucd5c\ub300 200\ub9cc\uc6d0\uae4c\uc9c0 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ucd9c\uc0b0\u00b7\uc591\uc721 \uac10\uba74\uc740 2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \ucd9c\uc0b0\ud55c \ubd80\ubaa8\uac00 \ucd9c\uc0dd \ud6c4 5\ub144 \uc774\ub0b4 \ub610\ub294 \ucd9c\uc0dd \uc804 1\ub144 \uc774\ub0b4\uc5d0 \uc790\ub140\uc640 \ud568\uaed8 \uc0b4 12\uc5b5\uc6d0 \uc774\ud558 \uc8fc\ud0dd\uc744 \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \ucde8\ub4dd \ub2f9\uc2dc 1\uac00\uad6c 1\uc8fc\ud0dd\uc774\uac70\ub098 3\uac1c\uc6d4 \uc548\uc5d0 1\uc8fc\ud0dd\uc774 \ub418\uba74 \ucd5c\ub300 500\ub9cc\uc6d0\uae4c\uc9c0 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 3\ub144 \uc774\ub0b4 \ub9e4\uac01\u00b7\uc99d\uc5ec\u00b7\uc784\ub300 \ub4f1\uc5d0\ub294 \ucd94\uc9d5 \uaddc\uc815\uc774 \uc788\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/LSW\/lsLinkCommonInfo.do?chrClsCd=010202&#038;lsJoLnkSeq=1029506947\" target=\"_blank\" rel=\"noopener\">\uc0dd\uc560\ucd5c\ucd08 \uac10\uba74 \uaddc\uc815<\/a>, <a href=\"https:\/\/www.law.go.kr\/LSW\/lsSideInfoP.do?docCls=jo&#038;joBrNo=05&#038;joNo=0036&#038;lsiSeq=286607&#038;urlMode=lsScJoRltInfoR\" target=\"_blank\" rel=\"noopener\">\ucd9c\uc0b0\u00b7\uc591\uc721 \uac10\uba74 \uaddc\uc815<\/a><\/p>\n<p>\ub458 \uc774\uc0c1\uc758 \uc9c0\ubc29\uc138 \uac10\uba74\uc774 \uacb9\uce58\uba74 \uc6d0\uce59\uc801\uc73c\ub85c \uac10\uba74\uc561\uc774 \uac00\uc7a5 \ud070 \ud558\ub098\ub9cc \uc801\uc6a9\ud569\ub2c8\ub2e4. \uc804\uc6a9\uba74\uc801 85\u33a1 \ucd08\uacfc \uc8fc\ud0dd\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uac10\uba74\ubc1b\uc740 \ucde8\ub4dd\uc138\uc561\uc758 20%\uc5d0 \ud574\ub2f9\ud558\ub294 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uac00 \ubcc4\ub3c4\ub85c \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uba74\uc561\uc744 \uadf8\ub300\ub85c \ucd5c\uc885 \uc808\uac10\uc561\uc73c\ub85c \ubcf4\uba74 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_%EC%95%84%ED%8C%8C%ED%8A%B8%EC%B7%A8%EB%93%9D%EC%84%B8_%EC%8B%A0%EA%B3%A0%C2%B7%EB%82%A9%EB%B6%80_%EC%B2%B4%ED%81%AC%EB%A6%AC%EC%8A%A4%ED%8A%B8\"><\/span>5. \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uc2e0\uace0\u00b7\ub0a9\ubd80 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\ub9e4\ub9e4\uacc4\uc57d\uc77c\ubd80\ud130 30\uc77c \uc774\ub0b4 \ubd80\ub3d9\uc0b0\uac70\ub798\uacc4\uc57d\uc744 \uc2e0\uace0\ud558\uace0 \uc2e0\uace0\ud544\uc99d\uc744 \uc900\ube44\ud569\ub2c8\ub2e4. \uc911\uac1c\uac70\ub798\ub294 \uac1c\uc5c5\uacf5\uc778\uc911\uac1c\uc0ac\uac00 \uc2e0\uace0\ud569\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/LSW\/lsLinkCommonInfo.do?chrClsCd=010202&#038;lsJoLnkSeq=1027900007\" target=\"_blank\" rel=\"noopener\">\ubd80\ub3d9\uc0b0 \uac70\ub798\uc2e0\uace0\ubc95 \uc81c3\uc870<\/a><\/li>\n<li>\ucde8\ub4dd\uc77c, \uc2e4\uc81c \ucde8\ub4dd\uac00\uaca9, \uc804\uc6a9\uba74\uc801\uacfc \uc138\ub300\ubcc4 \uae30\uc874 \uc8fc\ud0dd\u00b7\ubd84\uc591\uad8c\u00b7\uc785\uc8fc\uad8c\u00b7\uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154\uc744 \ud655\uc815\ud569\ub2c8\ub2e4.<\/li>\n<li>\ucde8\ub4dd\uc138 \uc2e0\uace0\uc11c, \uc8fc\ud0dd \ucde8\ub4dd \uc0c1\uc138\uba85\uc138\uc11c, \ub9e4\ub9e4\uacc4\uc57d\uc11c \ub610\ub294 \uac70\ub798\uc2e0\uace0\ud544\uc99d\uc744 \uc900\ube44\ud569\ub2c8\ub2e4. \uc2e4\uc81c \uc794\uae08\uc77c\uc774 \uacc4\uc57d\uc11c\uc640 \ub2e4\ub974\uba74 \uc794\uae08 \uc9c0\uae09 \uc99d\uba85\ub3c4 \ucca8\ubd80\ud569\ub2c8\ub2e4. \uac10\uba74 \uc2e0\uccad \uc2dc\uc5d0\ub294 \uac10\uba74\uc2e0\uccad\uc11c\uc640 \uc790\uaca9 \uc99d\ube59\uc744 \ucd94\uac00\ud569\ub2c8\ub2e4. <a href=\"https:\/\/law.go.kr\/LSW\/lumLsLinkPop.do?chrClsCd=010202&#038;lspttninfSeq=164339\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc2dc\ud589\uaddc\uce59 \uc81c9\uc870<\/a><\/li>\n<li>\ucde8\ub4dd\uc77c\ubd80\ud130 60\uc77c \uc774\ub0b4 \uad00\ud560 \uad6c\uccad\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4. 60\uc77c \uc804\uc5d0 \ub4f1\uae30\ud55c\ub2e4\uba74 \ub4f1\uae30 \uc804\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc628\ub77c\uc778 \uc2e0\uace0\ub294 <a href=\"https:\/\/etax.seoul.go.kr\/\" target=\"_blank\" rel=\"noopener\">\uc11c\uc6b8 ETAX<\/a>\uc758 \u2018\uc2e0\uace0\ub0a9\ubd80\u2192\ucde8\ub4dd\uc138\u2192\ucde8\ub4dd\uc138(\ubd80\ub3d9\uc0b0)\u2019 \uba54\ub274\uc5d0\uc11c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/LSW\/lsInfoP.do?ancYnChk=0&#038;chrClsCd=010202&#038;efYd=20260102&#038;joNo=001302&#038;lsiSeq=276349&#038;urlMode=lsInfoP\" target=\"_blank\" rel=\"noopener\">\uc9c0\ubc29\uc138\ubc95 \uc81c20\uc870<\/a><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%EA%B3%84%EC%95%BD_%EC%A0%84%EC%97%90_%ED%99%95%EC%9D%B8%ED%95%A0_%EC%A7%88%EB%AC%B8\"><\/span>\uacc4\uc57d \uc804\uc5d0 \ud655\uc778\ud560 \uc9c8\ubb38<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\ucde8\ub4dd\uc77c \ud604\uc7ac \ubc30\uc6b0\uc790\uc640 \uc138\ub300\uc6d0\uc758 \uc8fc\ud0dd\u00b7\ubd84\uc591\uad8c\u00b7\uc785\uc8fc\uad8c\u00b7\uc8fc\uac70\uc6a9 \uc624\ud53c\uc2a4\ud154\uc740 \uba87 \uac1c\uc778\uac00?<\/li>\n<li>\uc885\uc804 \uc790\uc0b0\uc744 3\ub144 \uc548\uc5d0 \ucc98\ubd84\ud558\ub294 \uc77c\uc2dc\uc801 2\uc8fc\ud0dd \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uac00?<\/li>\n<li>\uc804\uc6a9\uba74\uc801\uc774 \uc815\ud655\ud788 85\u33a1\ub97c \ucd08\uacfc\ud558\ub294\uac00?<\/li>\n<li>\uc0dd\uc560\ucd5c\ucd08 \ub610\ub294 \ucd9c\uc0b0\u00b7\uc591\uc721 \uac10\uba74\uc758 \ucde8\ub4dd\uc77c\u00b7\ucd9c\uc0dd\uc77c\u00b7\uac00\uaca9\u00b7\uc0ac\ud6c4\uad00\ub9ac \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\ub294\uac00?<\/li>\n<li>\uc804\uc6a9 245\u33a1 \ucd08\uacfc \ubc0f \uc2dc\uac00\ud45c\uc900\uc561 9\uc5b5\uc6d0 \ucd08\uacfc \ub4f1 \uace0\uae09\uc8fc\ud0dd \uac00\ub2a5\uc131\uc774 \uc788\ub294\uac00?<\/li>\n<\/ul>\n<p><strong>\ud55c\uacc4 \ubc0f \ud655\uc778 \uc548\ub0b4:<\/strong> \uc774 \uae00\uc740 2026\ub144 8\uc6d4 4\uc77c \uae30\uc900 \uacf5\uc2dd \uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc791\uc131\ud55c \uacc4\uc0b0 \uc548\ub0b4\uc785\ub2c8\ub2e4. \uaddc\uc81c\uc9c0\uc5ed \uc9c0\uc815, \ubc95\ub839, \uac10\uba74\uae30\ud55c\uacfc \uc138\uc728\uc740 \ubc14\ub014 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uace0\uae09\uc8fc\ud0dd, \uac10\uba74\uacfc \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\uc758 \uacb0\ud569, \uc0c1\uc18d\u00b7\uc815\ube44\uc0ac\uc5c5 \uad8c\ub9ac\u00b7\uc624\ud53c\uc2a4\ud154\uc774 \uc5bd\ud78c \uac70\ub798\ub294 \uc77c\ubc18 \uc138\uc728\ud45c\ub9cc\uc73c\ub85c \ud655\uc815\ud558\uae30 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \uacc4\uc57d \uc804 \uad00\ud560 \uc790\uce58\uad6c \uc138\ubb34\ubd80\uc11c\uc5d0 \ud655\uc778\ud558\uace0 \uc2e0\uace0 \ub2e8\uacc4\uc5d0\uc11c \uc11c\uc6b8 ETAX \uc0b0\ucd9c \uacb0\uacfc\ub97c \uac80\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><!-- HUMANIZE-SUMMARY\n\ubaa8\ub4dc: Fast | \uc7a5\ub974: \ube14\ub85c\uadf8 | \uac15\ub3c4: \uae30\ubcf8\n\ubcc0\uacbd\ub960: 14.2%\n\uce74\ud14c\uace0\ub9ac\ubcc4 \ud0d0\uc9c0: A-10 3\u21921, C-10 3\u21920, C-11 1\u21920, E-1 1\u21920, I-4 2\u21921\n\uc790\uccb4\uac80\uc99d: 6\/6 \ud1b5\uacfc \u2014 \uace0\uc720\uba85\uc0ac\u00b7\uc218\uce58\u00b7\ub0a0\uc9dc\u00b7\uc778\uc6a9 \ubcf4\uc874, \ubcc0\uacbd\ub960 \uae30\uc900 \ucda9\uc871, \uc7a5\ub974 \uc720\uc9c0, \uaca9\uc2dd\uccb4 \uc720\uc9c0, S1 \uc794\uc874 0\uac74, \uc784\uc758 \uc218\uc0ac \ucd94\uac00 \uc5c6\uc74c\n\ub4f1\uae09: A \u2014 S1 0\uac74, S2 2\uac74 \uc774\ud558, \ubcc0\uacbd\ub960 10~25%, \uc790\uccb4\uac80\uc99d 6\/6\n\uc8fc\uc694 \ubcc0\uacbd: \u201c\uacc4\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4\u201d\u2192\u201c\uacc4\uc0b0\ud569\ub2c8\ub2e4\u201d | \ubc18\ubcf5\ub41c \ucf5c\ub860\ud615 \uc608\uc2dc \uc81c\ubaa9\u2192\uad6c\ubd84\uc120\ud615 \uc81c\ubaa9 | \uae34 \ubcd1\ub82c\ubb38\u2192\uc9e7\uc740 \ubb38\uc7a5\uc73c\ub85c \ubd84\ub9ac\n--><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%EA%B4%80%EB%A0%A8_%EA%B8%80\"><\/span>\uad00\ub828 \uae00<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/zipreport.kr\/?p=333\">\ud604\uae08 2\uc5b5\uc73c\ub85c \uc11c\uc6b8 12\uc5b5 \uc544\ud30c\ud2b8 \uc0b4 \uc218 \uc788\uc744\uae4c? \uacc4\uc57d\uae08\u00b7\ucde8\ub4dd\uc138\u00b7\ub300\ucd9c\uc774\uc790 \uacc4\uc0b0<\/a><\/li>\n<li><a href=\"https:\/\/zipreport.kr\/?p=222\">\uc11c\uc6b8 6\uc5b5 \uc774\ud558 \uc544\ud30c\ud2b8 6\uacf3 \ube44\uad50: \ub178\uc6d0 59\u33a1\u00b7\ub3c4\ubd09 84\u33a1 \uc2e4\uac70\ub798\uac00<\/a><\/li>\n<li><a href=\"https:\/\/zipreport.kr\/?p=392\">\uad6d\ud1a0\uad50\ud1b5\ubd80 \uc2e4\uac70\ub798\uac00 \uacf5\uac1c\uc2dc\uc2a4\ud15c\uc73c\ub85c \uc11c\uc6b8 \uc544\ud30c\ud2b8 2026 \uc790\ub8cc \ud655\uc778\ud558\ub294 \ubc95<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>2026\ub144 8\uc6d4 4\uc77c \uae30\uc900 \uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138\ub294 \ucde8\ub4dd \ud6c4 \uc138\ub300 \uae30\uc900 \uc8fc\ud0dd \uc218\ubd80\ud130 \ud655\uc778\ud574 \uc77c\ubc18\uc138\uc728\uacfc \uc911\uacfc\uc138\uc728\uc744 \uc815\ud55c \ub4a4, \uc2e4\uc81c \ucde8\ub4dd\uac00\uaca9\uc5d0 \ucde8\ub4dd\uc138 \ubcf8\uc138\u00b7\uc9c0\ubc29\uad50\uc721\uc138\u00b7\ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub97c \ucc28\ub840\ub85c \uc801\uc6a9\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4. 1\uc8fc\ud0dd\uc758 \ubcf8\uc138\uc728\uc740 \ucde8\ub4dd\uac00\uc561\uc5d0 \ub530\ub77c 1~3%\uc785\ub2c8\ub2e4. \uc11c\uc6b8\uc5d0\uc11c 2\uc8fc\ud0dd\uc774 \ub418\uba74 \uc6d0\uce59\uc801\uc73c\ub85c 8%, 3\uc8fc\ud0dd \uc774\uc0c1\uc774\uba74 12%\uc785\ub2c8\ub2e4. \uc804\uc6a9\uba74\uc801\uc774 85\u33a1\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \ub18d\uc5b4\ucd0c\ud2b9\ubcc4\uc138\ub3c4 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \uacc4\uc0b0\uc740 \uac10\uba74\uc774\ub098 \uace0\uae09\uc8fc\ud0dd \uc911\uacfc\uac00 \uc5c6\ub294 \uc720\uc0c1\ub9e4\ub9e4\ub97c \uc804\uc81c\ub85c \ud569\ub2c8\ub2e4. 1. \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 &#8230; <a title=\"\uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0\ubc95\uff5c6\uc5b5\u00b79\uc5b5\u00b785\u33a1 \uae30\uc900\ubcc4 \uc608\uc2dc\" class=\"read-more\" href=\"https:\/\/zipreport.kr\/?p=426\" aria-label=\"\uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0\ubc95\uff5c6\uc5b5\u00b79\uc5b5\u00b785\u33a1 \uae30\uc900\ubcc4 \uc608\uc2dc\uc5d0 \ub300\ud574 \ub354 \uc790\uc138\ud788 \uc54c\uc544\ubcf4\uc138\uc694\">\ub354 \uc77d\uae30<\/a><\/p>\n","protected":false},"author":1,"featured_media":425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_title":"\uc544\ud30c\ud2b8\ucde8\ub4dd\uc138 \uacc4\uc0b0\ubc95\uff5c\uc11c\uc6b8 6\uc5b5\u00b79\uc5b5\u00b785\u33a1 \uae30\uc900","rank_math_description":"2026\ub144 \uc11c\uc6b8 \uc544\ud30c\ud2b8\ucde8\ub4dd\uc138\ub97c \uc8fc\ud0dd \uc218\uc640 6\uc5b5\u00b79\uc5b5\uc6d0 \uad6c\uac04, \uc804\uc6a9 85\u33a1 \uae30\uc900\uc5d0 \ub9de\ucdb0 \uacc4\uc0b0\ud558\ub294 \ubc95\uc744 \uc608\uc2dc\uc640 \uc2e0\uace0\u00b7\uac10\uba74 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\ub85c 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