{"id":90452,"date":"2026-07-20T12:26:42","date_gmt":"2026-07-20T04:26:42","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=90452"},"modified":"2026-07-20T13:47:17","modified_gmt":"2026-07-20T05:47:17","slug":"%eb%8c%80%eb%a7%8c-%ec%84%b8%ec%9c%a8%ec%97%90-%eb%8c%80%ed%95%9c-%eb%aa%a8%eb%93%a0-%ea%b2%83","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%eb%8c%80%eb%a7%8c\/%eb%8c%80%eb%a7%8c-%ec%84%b8%ec%9c%a8%ec%97%90-%eb%8c%80%ed%95%9c-%eb%aa%a8%eb%93%a0-%ea%b2%83\/","title":{"rendered":"\ub300\ub9cc \uc138\uc728\u00b7\uc138\uae08 \uc2e0\uace0 \ub9e4\ub274\uc5bc: \uac1c\uc778\uc18c\ub4dd\uc138, \ubc95\uc778\uc138, VAT\uae4c\uc9c0 \ud55c\ub208\uc5d0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"90452\" class=\"elementor elementor-90452\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-733544ab e-flex e-con-boxed e-con e-parent\" data-id=\"733544ab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5020e411 elementor-widget elementor-widget-text-editor\" data-id=\"5020e411\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><p>\ub300\ub9cc \uc138\uae08\uc740 \ud06c\uac8c \uad6d\uc138\uc640 \uc9c0\ubc29\uc138\ub85c \ub098\ub269\ub2c8\ub2e4. \uad6d\uc138\uc640 \uc9c0\ubc29\uc138\uc758 \uad6c\ubd84, \uc8fc\uc694 \uc138\ubaa9 \ubd84\ub958 \ub4f1 \ub300\ub9cc \uc870\uc138\uc81c\ub3c4\uc758 \uae30\ubcf8 \uad6c\uc870\ub294 \ubcc4\ub3c4 \uac00\uc774\ub4dc\uc5d0\uc11c \uc790\uc138\ud788 \ub2e4\ub8e8\uace0 \uc788\uc73c\ub2c8 <a href=\"https:\/\/premiatnc.com\/kr\/%EC%A1%B0%EC%84%B8%EC%A0%9C%EB%8F%84-%EB%8C%80%EB%A7%8C\/\" target=\"_blank\" rel=\"noopener\">\ub300\ub9cc \uc870\uc138\uc81c\ub3c4 \uac00\uc774\ub4dc<\/a>\ub97c \uba3c\uc800 \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \uc2e4\uc81c \uc2e0\uace0\uc640 \uc138\ubd80\ub2f4\uc5d0 \uc9c1\uc811 \uc601\ud5a5\uc744 \uc8fc\ub294 \uc8fc\uc694 \uc138\ubaa9\uc758 \uc138\uc728\uacfc \uc2e4\ubb34 \ud3ec\uc778\ud2b8\ub97c \uc911\uc2ec\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064ec73 elementor-widget elementor-widget-spacer\" data-id=\"064ec73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de73807 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"de73807\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__de73807\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__de73807\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__de73807\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a18f9b3 elementor-widget elementor-widget-spacer\" data-id=\"a18f9b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-847e039 elementor-widget elementor-widget-button\" data-id=\"847e039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ub300\ub9cc \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c112750 elementor-widget elementor-widget-text-editor\" data-id=\"c112750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><h2>\ub300\ub9cc \uc138\uae08 \ubc0f \uc138\uc728, \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc57d\uc815<\/h2><h3>\ub300\ub9cc \uac1c\uc778\uc18c\ub4dd\uc138<\/h3><p>\ub300\ub9cc \uac1c\uc778\uc18c\ub4dd\uc138\ub294 \uad6d\uc801\ubcf4\ub2e4 \uacfc\uc138\uc5f0\ub3c4 \uc911 \uc2e4\uc81c \uccb4\ub958\uc77c\uc218\uc640 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud55c \uc7a5\uc18c\ub97c \uc911\uc2ec\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/p><p>\ub300\ub9cc\uc5d0 \uc8fc\uc18c\uac00 \uc5c6\ub294 \uc678\uad6d\uc778\uc774\ub77c\ub3c4 1\uc6d4 1\uc77c\ubd80\ud130 12\uc6d4 31\uc77c\uae4c\uc9c0\uc758 \uacfc\uc138\uc5f0\ub3c4 \uc911 \ub300\ub9cc\uc5d0 <a href=\"https:\/\/premiatnc.com\/kr\/%EC%9D%B8%EC%82%AC%EC%9D%B4%ED%8A%B8\/%EB%B8%94%EB%A1%9C%EA%B7%B8\/%EB%8C%80%EB%A7%8C\/%EB%8C%80%EB%A7%8C-%EC%84%B8%EB%B2%95%EC%83%81-%EA%B1%B0%EC%A3%BC%EC%9E%90%EC%97%90-%EB%8C%80%ED%95%9C-%EC%83%81%EC%84%B8-%EA%B0%80%EC%9D%B4%EB%93%9C\/\" target=\"_blank\" rel=\"noopener\">\ud569\uacc4 183\uc77c \uc774\uc0c1 \uccb4\ub958\ud558\uba74 \uc77c\ubc18\uc801\uc73c\ub85c \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\ub85c \ubd84\ub958<\/a>\ub418\uace0, 183\uc77c \ubbf8\ub9cc \uccb4\ub958\ud55c \uac1c\uc778\uc740 \ube44\uac70\uc8fc\uc790\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/p><p>\uc678\uad6d\uc778\uc758 \uccb4\ub958\uc77c\uc218\ub294 \uc785\uad6d\uc77c\uc744 \uc81c\uc678\ud558\uace0 \ucd9c\uad6d\uc77c\uc744 \ud3ec\ud568\ud574 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ud55c \ud574 \ub3d9\uc548 \uc5ec\ub7ec \ucc28\ub840 \ub300\ub9cc\uc5d0 \uc785\ucd9c\uad6d\ud588\ub2e4\uba74 \uac01 \uccb4\ub958\uae30\uac04\uc744 \ubaa8\ub450 \ud569\uc0b0\ud569\ub2c8\ub2e4.<\/p><h4>\uccb4\ub958\uae30\uac04\uc5d0 \ub530\ub978 \uacfc\uc138 \ubc29\uc2dd<\/h4><table><thead><tr><th>\ub300\ub9cc \uccb4\ub958\uae30\uac04<\/th><th>\uc77c\ubc18\uc801\uc778 \uc138\ubc95\uc0c1 \uc9c0\uc704<\/th><th>\uc8fc\uc694 \uacfc\uc138 \ubc29\uc2dd<\/th><\/tr><\/thead><tbody><tr><td>90\uc77c \uc774\ud558<\/td><td>\ube44\uac70\uc8fc\uc790<\/td><td>\ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 \uc801\uc6a9<\/td><\/tr><tr><td>91~182\uc77c<\/td><td>\ube44\uac70\uc8fc\uc790<\/td><td>\ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\uacfc \ub300\ub9cc \uadfc\ubb34 \uad00\ub828 \ud574\uc678 \uc9c0\uae09 \uae09\uc5ec \uc2e0\uace0<\/td><\/tr><tr><td>183\uc77c \uc774\uc0c1<\/td><td>\uac70\uc8fc\uc790<\/td><td>\uacf5\uc81c \ud6c4 \uc21c\uacfc\uc138\uc18c\ub4dd\uc5d0 5~40% \ub204\uc9c4\uc138\uc728 \uc801\uc6a9<\/td><\/tr><\/tbody><\/table><p>\ub300\ub9cc\uc5d0 90\uc77c \uc774\ud558 \uccb4\ub958\ud55c \uc678\uad6d\uc778\uc774 \ud574\uc678 \uace0\uc6a9\uc8fc\uc5d0\uac8c \ubc1b\ub294 \uae09\uc5ec\ub294 \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ub300\ub9cc \uacfc\uc138\uc5d0\uc11c \uc81c\uc678\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc8fc\uc2dd\ub9e4\uc218\uc120\ud0dd\uad8c \ud589\uc0ac\uc774\uc775\uc774\ub098 \ub2f4\ubcf4\uc774\uc790 \ub4f1 \uc6d0\ucc9c\uc9d5\uc218\ub85c \uc815\uc0b0\ub418\uc9c0 \uc54a\ub294 \ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\uc774 \uc788\ub2e4\uba74 \ub2e8\uae30 \uccb4\ub958\uc790\ub3c4 \ucd9c\uad6d \uc804\uc5d0 \uc2e0\uace0\ud574\uc57c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\ub300\ub9cc\uc5d0 90\uc77c\uc744 \ucd08\uacfc\ud558\uace0 183\uc77c \ubbf8\ub9cc \uccb4\ub958\ud55c \uc678\uad6d\uc778\uc740 \ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\ubfd0 \uc544\ub2c8\ub77c \ub300\ub9cc\uc5d0\uc11c \uc81c\uacf5\ud55c \uadfc\ub85c\uc758 \ub300\uac00\ub85c \ud574\uc678 \uace0\uc6a9\uc8fc\uc5d0\uac8c \ubc1b\uc740 \uae09\uc5ec\ub3c4 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc6d0\ucc9c\uc9d5\uc218\ub418\uc9c0 \uc54a\uc740 \uc2e0\uace0 \ub300\uc0c1 \uc18c\ub4dd\uc774 \uc788\ub2e4\uba74 \ucd9c\uad6d \uc804\uc5d0 \uc2e0\uace0\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><h4>\uac70\uc8fc\uc790\uc758 \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uacfc \uacf5\uc81c<\/h4><p>\ub300\ub9cc \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\uc5d0\uac8c\ub294 \uc21c\uacfc\uc138\uc18c\ub4dd \uad6c\uac04\uc5d0 \ub530\ub77c 5%, 12%, 20%, 30%, 40%\uc758 \ub204\uc9c4\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><table><thead><tr><th>\uc21c\uacfc\uc138\uc18c\ub4dd \uad6c\uac04<\/th><th>\uc801\uc6a9 \uc138\uc728<\/th><\/tr><\/thead><tbody><tr><td>\ucd5c\uc800 \uacfc\uc138\uad6c\uac04<\/td><td>5%<\/td><\/tr><tr><td>\uc911\uac04 \uacfc\uc138\uad6c\uac04<\/td><td>12% \u00b7 20% \u00b7 30%<\/td><\/tr><tr><td>\ucd5c\uace0 \uacfc\uc138\uad6c\uac04<\/td><td>40%<\/td><\/tr><\/tbody><\/table><div class=\"pt-box\"><p><strong><span class=\"pt-box-title\">\u00a0\uc21c\uacfc\uc138\uc18c\ub4dd = \ucd1d\uc18c\ub4dd &#8211; \ubcf8\uc778\uacfc \ubd80\uc591\uac00\uc871\uc5d0 \ub300\ud55c \uba74\uc138\uc561, \ud45c\uc900\uacf5\uc81c \ub610\ub294 \ud56d\ubaa9\ubcc4 \uacf5\uc81c, \uae09\uc5ec\uc18c\ub4dd \ud2b9\ubcc4\uacf5\uc81c \ub4f1<\/span><\/strong><\/p><p>*\uacfc\uc138\uad6c\uac04\uacfc \uacf5\uc81c\uc561\uc740 \ubb3c\uac00 \ubcc0\ub3d9 \ub4f1\uc5d0 \ub530\ub77c \uc870\uc815\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uc2e4\uc81c \uc2e0\uace0 \uc2dc\uc5d0\ub294 \ud574\ub2f9 \uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud55c \uacfc\uc138\uc5f0\ub3c4\uc758 \uae30\uc900\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/div><h4>\ud574\uc678\uc18c\ub4dd\uc740 \uc77c\ubc18\uc18c\ub4dd\uc138\uc640 \ucd5c\uc800\ud55c\uc138\ub97c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4<\/h4><p>\ub300\ub9cc \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\uac00 \ub410\ub2e4\uace0 \ud574\uc11c \ubaa8\ub4e0 \ud574\uc678\uc18c\ub4dd\uc774 \uc77c\ubc18 \uac1c\uc778\uc18c\ub4dd\uc138 \uacfc\uc138\ud45c\uc900\uc5d0 \uc790\ub3d9\uc73c\ub85c \ud569\uc0b0\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud574\uc678\uc18c\ub4dd\uc740 \uac1c\uc778 \uae30\ubcf8\uc18c\ub4dd, \uc989 \ucd5c\uc800\ud55c\uc138 \uacc4\uc0b0\uc5d0 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud574\uc678 \uae09\uc5ec, \ubc30\ub2f9, \uc774\uc790\ub098 \ud22c\uc790\uc18c\ub4dd\uc774 \uc788\ub294 \uc8fc\uc7ac\uc6d0\uacfc \uc784\uc6d0\uc740 \ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\ubfd0 \uc544\ub2c8\ub77c \uae30\ubcf8\uc18c\ub4dd\uc138\uc561 \uc2e0\uace0 \ub300\uc0c1\uc778\uc9c0\ub3c4 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><h4>\ube44\uac70\uc8fc\uc790\uc758 \uac1c\uc778\uc18c\ub4dd\uc138<\/h4><p>\ub300\ub9cc\uc5d0\uc11c 183\uc77c \ubbf8\ub9cc \uccb4\ub958\ud55c \ube44\uac70\uc8fc\uc790\ub294 \ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574 \uc77c\ubc18\uc801\uc73c\ub85c \uace0\uc815 \uc6d0\ucc9c\uc9d5\uc218\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4. \ube44\uac70\uc8fc\uc790\uc758 \uae09\uc5ec\uc5d0\ub294 \ud1b5\uc0c1 18%\uac00 \uc801\uc6a9\ub418\uba70, \ub2e4\ub9cc \uc6d4 \uae09\uc5ec \uc9c0\uae09\uc561\uc774 \ub300\ub9cc \uc6d4 \uae30\ubcf8\uc784\uae08\uc758 1.5\ubc30 \uc774\ud558\uc774\uba74 6%\uc758 \uc6d0\ucc9c\uc9d5\uc218\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 \uae30\uc900 \uc6d4 \uae30\ubcf8\uc784\uae08\uc740 NTD 29,500\uc774\uace0, 1.5\ubc30 \uc774\ud558\ub294 NTD 44,250\uc785\ub2c8\ub2e4.<\/p><p>\ucc98\uc74c\uc5d0\ub294 \ube44\uac70\uc8fc\uc790\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud588\ub354\ub77c\ub3c4 \uac19\uc740 \uacfc\uc138\uc5f0\ub3c4 \uc911 \uccb4\ub958\uc77c\uc218\uac00 183\uc77c\uc5d0 \ub3c4\ub2ec\ud558\uba74 \uac70\uc8fc\uc790 \uae30\uc900\uc73c\ub85c \uc5f0\uac04 \uc18c\ub4dd\uc138\ub97c \ub2e4\uc2dc \uacc4\uc0b0\ud569\ub2c8\ub2e4. \uae30\uc874\uc5d0 \ub0a9\ubd80\ud55c \uc138\uae08\uc740 \ucd5c\uc885 \uc138\uc561\uc5d0\uc11c \ucc28\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><div class=\"pt-box\"><p><span class=\"pt-box-title\">\ud55c\uad6d \ubcf8\uc0ac \ud30c\uacac\uc790\uac00 \ubc18\ub4dc\uc2dc \ud655\uc778\ud560 \ud3ec\uc778\ud2b8<\/span><\/p><ul><li>\ub300\ub9cc \uccb4\ub958\uc77c\uc218\ub294 \ube44\uc790 \uc720\ud6a8\uae30\uac04\uc774\ub098 \uadfc\ub85c\uacc4\uc57d\uae30\uac04\uc774 \uc544\ub2c8\ub77c \uc2e4\uc81c \uc785\ucd9c\uad6d \uae30\ub85d\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ud569\ub2c8\ub2e4.<\/li><li>\ucd9c\uc7a5\u00b7\ud734\uac00\u00b7\uc77c\uc2dc \ucd9c\uad6d\uc744 \ud3ec\ud568\ud55c \uc5f0\uac04 \uccb4\ub958\uc77c\uc218\ubfd0 \uc544\ub2c8\ub77c \uae09\uc5ec \uc9c0\uae09 \uc8fc\uccb4\uc640 \uae09\uc5ec \ube44\uc6a9\uc744 \ucd5c\uc885 \ubd80\ub2f4\ud558\ub294 \ubc95\uc778\ub3c4 \ud568\uaed8 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li><li>\ub300\ub9cc \uac70\uc8fc\uc790 \uc5ec\ubd80\uc640 \ubcc4\uac1c\ub85c \ud55c\uad6d \uc138\ubc95\uc0c1 \uad6d\ub0b4\uae30\uc5c5\uc758 \ud574\uc678 \ud30c\uacac\uc790\ub294 \ud55c\uad6d \uac70\uc8fc\uc790\ub85c \ud310\uba85\ub420 \uac00\ub2a5\uc131\uc774 \uc788\uc73c\ubbc0\ub85c, \uc0ac\uc804\uc5d0 \ud55c\uad6d \ub0b4 \uc138\ubb34\uc804\ubb38\uac00\uc640 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9127b06 elementor-widget elementor-widget-text-editor\" data-id=\"9127b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><h3>\ub300\ub9cc \ubc95\uc778\uc138<\/h3><p>\ub300\ub9cc\uc758 \uc601\ub9ac\uc0ac\uc5c5\uc18c\ub4dd\uc138, \uc989 \ubc95\uc778\uc138 \uae30\ubcf8\uc138\uc728\uc740 20%\uc785\ub2c8\ub2e4.<\/p><p>\ub300\ub9cc\uc5d0 \ubcf8\uc0ac\ub97c \ub454 \uc601\ub9ac\uae30\uc5c5\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \ub300\ub9cc \uad6d\ub0b4\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uc18c\ub4dd\uc744 \ud569\uc0b0\ud574 \ubc95\uc778\uc138\ub97c \uc2e0\uace0\ud569\ub2c8\ub2e4. \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc18c\ub4dd\uc138\ub294 \uc99d\ube59\uacfc \uacf5\uc81c \ud55c\ub3c4 \ub4f1\uc758 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ub300\ub9cc \ubc95\uc778\uc138\uc5d0\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc18\uba74 \ud55c\uad6d \uae30\uc5c5\uc758 \ub300\ub9cc \uc9c0\uc810\ucc98\ub7fc \ubcf8\uc0ac\uac00 \ub300\ub9cc \ubc16\uc5d0 \uc788\ub294 \uc0ac\uc5c5\uccb4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub300\ub9cc \uc6d0\ucc9c\uc18c\ub4dd\uc744 \uc911\uc2ec\uc73c\ub85c \ubc95\uc778\uc138 \uc2e0\uace0 \uc758\ubb34\ub97c \uac80\ud1a0\ud569\ub2c8\ub2e4.<\/p><h4>\uacfc\uc138\uc18c\ub4dd \uad6c\uac04\ubcc4 \ubc95\uc778\uc138 \uacc4\uc0b0<\/h4><table><thead><tr><th>\uc5f0\uac04 \uacfc\uc138\uc18c\ub4dd<\/th><th>\ubc95\uc778\uc138 \uacc4\uc0b0<\/th><\/tr><\/thead><tbody><tr><td>NTD 120,000 \uc774\ud558<\/td><td>\ubc95\uc778\uc138 \uba74\uc81c<\/td><\/tr><tr><td>NTD 120,000 \ucd08\uacfc ~ NTD 200,000 \ubbf8\ub9cc<\/td><td>(\uacfc\uc138\uc18c\ub4dd \u2212 NTD 120,000) \u00d7 50%<\/td><\/tr><tr><td>NTD 200,000 \uc774\uc0c1<\/td><td>\uc6d0\uce59\uc801\uc73c\ub85c \uc804\uccb4 \uacfc\uc138\uc18c\ub4dd\uc758 20%<\/td><\/tr><\/tbody><\/table><div class=\"pt-box\"><strong>\uacfc\uc138\uc18c\ub4dd\uc774 NTD 200,000 \uc774\uc0c1\uc774\uba74 \uc6d0\uce59\uc801\uc73c\ub85c \uc804\uccb4 \uacfc\uc138\uc18c\ub4dd\uc5d0 20%\ub97c \uc801\uc6a9<\/strong>\ud569\ub2c8\ub2e4. <br \/>(\ub2e4\ub9cc \uacfc\uc138\uc18c\ub4dd\uc774 NTD 200,000 \uc774\ud558\uc774\uba74 \uac01 \uad6c\uac04\uc5d0 \ub530\ub77c \ubc95\uc778\uc138 \uba74\uc81c \ud639\uc740 (\uacfc\uc138\uc18c\ub4dd \u2212 NTD 120,000) \u00d7 50%\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc74c)<\/div><h4>\ubbf8\ubd84\ubc30\uc774\uc775 \ucd94\uac00\uc138<\/h4><p>\ub300\ub9cc \ubc95\uc778\uc774 \uc774\uc775\uc744 \ubc30\ub2f9\ud558\uc9c0 \uc54a\uace0 \ud68c\uc0ac \ub0b4\ubd80\uc5d0 \ub0a8\uaca8\ub450\uba74 \uc138\ubc95\uc0c1 \uc870\uc815\ub41c \ubbf8\ubd84\ubc30\uc774\uc775\uc5d0 5%\uc758 \ucd94\uac00 \ubc95\uc778\uc138\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \ub2f9\ud574 \uc5f0\ub3c4\uc758 \uc138\ud6c4\uc774\uc775\uc5d0 \uc989\uc2dc 5%\ub97c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/p><p>\uc138\ud6c4 \ud68c\uacc4\uc774\uc775\uc5d0\uc11c \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4 \ub9d0\uae4c\uc9c0 \uc2e4\uc81c\ub85c \ubc30\ub2f9\ud55c \uae08\uc561, \uacfc\uac70 \uacb0\uc190\uae08 \ubcf4\uc804\uc561, \ubc95\uc815 \uc801\ub9bd\uae08\uacfc \ubc95\uc5d0\uc11c \uc815\ud55c \uc870\uc815\ud56d\ubaa9\uc744 \ubc18\uc601\ud55c \ub4a4 \ubbf8\ubd84\ubc30\uc774\uc775\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacb0\uc0b0 \uc2dc\uc810\uc5d0\ub294 \ub2e8\uc21c\ud788 \uc774\uc775\uc744 \uc720\ubcf4\ud588\ub294\uc9c0\ub9cc \ubcfc \uac83\uc774 \uc544\ub2c8\ub77c \ub2e4\uc74c \ud68c\uacc4\uc5f0\ub3c4 \ub9d0\uae4c\uc9c0\uc758 \ubc30\ub2f9\uacfc \ud22c\uc790\uacc4\ud68d\uc744 \ud568\uaed8 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p class=\"pt-check\">\u2705 \ub300\ub9cc \uc0ac\uc5c5\uacc4\ud68d\uc744 \uc138\uc6b8 \ub54c\ub294 \ub9e4\ucd9c\ubcf4\ub2e4 \uc608\uc0c1 \uacfc\uc138\uc18c\ub4dd\uc744 \uba3c\uc800 \uacc4\uc0b0\ud558\uace0, \uacb0\uc0b0 \uc804\uc5d0 \uc138\ud6c4\uc774\uc775\uc744 \uc720\ubcf4\ud560\uc9c0\u00b7\ubc30\ub2f9\ud560\uc9c0\u00b7\ud604\uc9c0 \ud22c\uc790\uc5d0 \uc4f8\uc9c0\ub97c \ud568\uaed8 \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p><h3><br \/>\ud55c\u00b7\ub300\ub9cc \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc57d\uc815<\/h3><p><a href=\"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%eb%8c%80%eb%a7%8c\/%ed%95%9c%ea%b5%ad-%eb%8c%80%eb%a7%8c-%ec%9d%b4%ec%a4%91%ea%b3%bc%ec%84%b8-%eb%b0%a9%ec%a7%80-%ed%98%91%ec%a0%95\/\" target=\"_blank\" rel=\"noopener\">\ud55c\uad6d\uacfc \ub300\ub9cc \uac04 \uc18c\ub4dd\uc138 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc57d\uc815<\/a>\uc740 2024\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc57d\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \ubc30\ub2f9, \uc774\uc790\uc640 \uc0ac\uc6a9\ub8cc\uc5d0 10%\uc758 \uc81c\ud55c\uc138\uc728\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud55c\uad6d \uae30\uc5c5\uc774 \ub300\ub9cc\uc5d0 \uace0\uc815\uc0ac\uc5c5\uc7a5\uc744 \ubcf4\uc720\ud558\uc9c0 \uc54a\ub294 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc778 \uc0ac\uc5c5\uc18c\ub4dd\uc758 \ub300\ub9cc \uacfc\uc138\ub3c4 \uc81c\ud55c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><table><thead><tr><th>\uc18c\ub4dd \uc720\ud615<\/th><th>\ud55c\u00b7\ub300\ub9cc \uc57d\uc815\uc0c1 \uc81c\ud55c\uc138\uc728<\/th><\/tr><\/thead><tbody><tr><td>\ubc30\ub2f9<\/td><td>10%<\/td><\/tr><tr><td>\uc774\uc790<\/td><td>10%<\/td><\/tr><tr><td>\uc0ac\uc6a9\ub8cc<\/td><td>10%<\/td><\/tr><\/tbody><\/table><p>\ub300\ub9cc \uad6d\ub0b4\ubc95\uc0c1 \ube44\uac70\uc8fc\uc790\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ubc30\ub2f9\uc758 \uc77c\ubc18 \uc6d0\ucc9c\uc9d5\uc218\uc728\uc740 21%\uc774\uba70, \uc77c\ubc18 \uc774\uc790\uc640 \uc0ac\uc6a9\ub8cc\uc5d0\ub294 \ud1b5\uc0c1 20%\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud55c\u00b7\ub300\ub9cc \uc57d\uc815\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\ub2e4\uba74 \ub300\ub9cc \ub2e8\uacc4\uc758 \uc6d0\ucc9c\uc138 \ubd80\ub2f4\uc774 \ub0ae\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\ub2e4\ub9cc \uac70\ub798 \uc0c1\ub300\ubc29\uc774 \ud55c\uad6d \uae30\uc5c5\uc774\ub77c\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uc57d\uc815\uc138\uc728\uc774 \uc790\ub3d9 \uc801\uc6a9\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uac70\uc8fc\uc790\uc99d\uba85\uc11c, \uc218\uc775\uc801 \uc18c\uc720\uc790 \uc5ec\ubd80, \uac70\ub798\uacc4\uc57d\uc11c\uc640 \uc18c\ub4dd\uc758 \uc131\uaca9\uc744 \ud655\uc778\ud558\uace0 \ud544\uc694\ud55c \uc2e0\uccad \ub610\ub294 \ud658\uae09 \uc808\ucc28\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ca8028 elementor-widget elementor-widget-text-editor\" data-id=\"6ca8028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\ub300\ub9cc \uc6d0\ucc9c\uc9d5\uc218\uc138<\/h3>\n<p>\uc6d0\ucc9c\uc9d5\uc218\ub294 \uc18c\ub4dd \uc9c0\uae09\uc790\uac00 \uae09\uc5ec\ub098 \uc11c\ube44\uc2a4 \ub300\uac00\ub97c \uc9c0\uae09\ud558\uae30 \uc804\uc5d0 \uc77c\uc815 \uae08\uc561\uc744 \uc138\uae08\uc73c\ub85c \uacf5\uc81c\ud574 \uc138\ubb34\ub2f9\uad6d\uc5d0 \ub0a9\ubd80\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \ubcc4\ub3c4\uc758 \ub3c5\ub9bd\uc801\uc778 \uc138\ubaa9\uc774\ub77c\uae30\ubcf4\ub2e4 \uae09\uc5ec, \uc784\ub300\ub8cc, \uc774\uc790, \uc0ac\uc6a9\ub8cc \ub4f1 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud560 \ub54c \uc138\uae08\uc744 \ubbf8\ub9ac \uacf5\uc81c\ud574 \ub0a9\ubd80\ud558\ub294 \uc9d5\uc218 \ubc29\uc2dd\uc5d0 \uac00\uae5d\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uc18c\ub4dd \uc720\ud615<\/th>\n<th>\uac70\uc8fc\uc790 \uc77c\ubc18 \uc6d0\ucc9c\uc9d5\uc218<\/th>\n<th>\ube44\uac70\uc8fc\uc790 \uc77c\ubc18 \uc6d0\ucc9c\uc9d5\uc218<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uae09\uc5ec<\/td>\n<td>\uae09\uc5ec \uc6d0\ucc9c\uc9d5\uc218\ud45c \ub610\ub294 5%<\/td>\n<td>\ud1b5\uc0c1 18%<\/td>\n<\/tr>\n<tr>\n<td>\uc784\ub300\ub8cc<\/td>\n<td>10%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\uc218\uc218\ub8cc\u00b7\uc804\ubb38\uac00 \ubcf4\uc218<\/td>\n<td>10%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\uc77c\ubc18 \uc774\uc790<\/td>\n<td>10%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\uc0ac\uc6a9\ub8cc<\/td>\n<td>10%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\ub2f9<\/td>\n<td>\uc77c\ubc18\uc801\uc73c\ub85c \uc9c0\uae09 \ub2e8\uacc4 \uc6d0\ucc9c\uc9d5\uc218 \uc5c6\uc74c<\/td>\n<td>21%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ube44\uac70\uc8fc\uc790\uac00 \ubc1b\ub294 \uacf5\ucc44\u00b7\ud68c\uc0ac\ucc44\u00b7\uae08\uc735\ucc44 \uc774\uc790, \ub2e8\uae30\uc5b4\uc74c \uc774\uc790\uc640 \uc77c\ubd80 \uae08\uc735\uc0c1\ud488 \uc774\uc790\uc5d0\ub294 15%\uac00 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"pt-check\">\u2705 \uac70\uc8fc\uc790\uc758 \uae09\uc5ec\uc5d0\uc11c 5%\uac00 \uc6d0\ucc9c\uc9d5\uc218\ub410\ub2e4\uace0 \ud574\uc11c \ucd5c\uc885 \uac1c\uc778\uc18c\ub4dd\uc138\uc728\uc774 5%\ub85c \ud655\uc815\ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc5f0\uac04 \uc18c\ub4dd\uacfc \uacf5\uc81c\uc561\uc744 \ubc18\uc601\ud574 \ucd5c\uc885 \uc138\uc561\uc744 \uacc4\uc0b0\ud55c \ub4a4 \uc774\ubbf8 \uc6d0\ucc9c\uc9d5\uc218\ub41c \uae08\uc561\uc744 \ucc28\uac10\ud569\ub2c8\ub2e4.<\/p>\n<h3><br>\ub300\ub9cc \ubd80\uac00\uac00\uce58\uc138(\uc601\uc5c5\uc138)<\/h3>\n<p>\ub300\ub9cc\uc758 \uc77c\ubc18\uc801\uc778 \ubd80\uac00\uac00\uce58\uc138\ub294 \uc601\uc5c5\uc138\ub77c\uace0 \ud558\uba70, \uae30\ubcf8\uc138\uc728\uc740 5%\uc785\ub2c8\ub2e4. \ub300\ub9cc\uc5d0\uc11c \uc7ac\ud654\ub97c \ud310\ub9e4\ud558\uac70\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0, \uadf8\ub9ac\uace0 \uc7ac\ud654\ub97c \uc218\uc785\ud558\ub294 \uacbd\uc6b0 \uc6d0\uce59\uc801\uc73c\ub85c \uc601\uc5c5\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc77c\ubc18 \uc0ac\uc5c5\uc790\uc758 \uc601\uc5c5\uc138 \ub0a9\ubd80\uc561\uc740 \ub9e4\ucd9c VAT\uc5d0\uc11c \uacf5\uc81c \uac00\ub2a5\ud55c \ub9e4\uc785 VAT\ub97c \ucc28\uac10\ud55c \uae08\uc561\uc774\ubbc0\ub85c, \ub9e4\ucd9c\uc561\uc758 5% \uc804\uccb4\uac00 \ud68c\uc0ac\uac00 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uae08\uc561\uc774 \ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\ub9cc&nbsp;<a href=\"https:\/\/premiatnc.com\/kr\/%EC%9D%B8%EC%82%AC%EC%9D%B4%ED%8A%B8\/%EB%B8%94%EB%A1%9C%EA%B7%B8\/%EB%8C%80%EB%A7%8C\/%EB%8C%80%EB%A7%8C-%ED%86%B5%EC%9D%BC%EC%98%81%EC%88%98%EC%A6%9Dgui-%EA%B0%80%EC%9D%B4%EB%93%9C\/\" target=\"_blank\" rel=\"noopener\">\uc801\uaca9 \ud1b5\uc77c\uc601\uc218\uc99d<\/a>\uc744 \ubc1b\uc9c0 \ubabb\ud588\uac70\ub098 \ub9e4\uc785\uc138\uc561 \ubd88\uacf5\uc81c \ud56d\ubaa9\uc5d0 \ud574\ub2f9\ud558\uba74 \ud68c\uc0ac\uc758 \uc2e4\uc81c \ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ub300\ub9cc\uc758 \ubd80\uac00\uac00\uce58\uc138\ub294 \ud55c\uad6d\uacfc \ub2ec\ub9ac \uc2e0\uace0\uae30\uac04\uc758 \ub9e4\ucd9c\uc138\uc561\uc774 \ub9e4\uc785\uc138\uc561\ubcf4\ub2e4 \uc791\uc744 \ub54c \ucc28\uc561\uc744 \ud658\uae09\ud558\ub294 \uad6c\uc870\uac00 \uc544\ub2c8\ub77c, \ucd08\uacfc\uae08\uc561\uc744 \ub2e4\uc74c \uc2e0\uace0\uae30\uac04\uc758 \ub9e4\uc785\uc138\uc561\uc73c\ub85c \uc774\uc6d4\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \uc774\uc640 \ubcc4\uac1c\ub85c \ub9e4\ucd9c\uc774 \uc77c\uc815\ud55c \uc870\uac74\uacfc \uc2e0\uccad\uc744 \uac70\uccd0 \uc601\uc138\uc728 \ub9e4\ucd9c\ub85c \uc2b9\uc778\ub418\uba74 \ub9e4\uc785\ubd80\uac00\uc138\uac00 \ud658\uae09\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h4>\uc8fc\uc694 \uc5c5\uc885\ubcc4 \uc601\uc5c5\uc138\uc728<\/h4>\n<table>\n<thead>\n<tr>\n<th>\uc0ac\uc5c5 \uc720\ud615<\/th>\n<th>\uc77c\ubc18\uc801\uc778 \uc138\uc728<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc77c\ubc18 \uc7ac\ud654\u00b7\uc6a9\uc5ed \ud310\ub9e4<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ucd9c \uc7ac\ud654 \ubc0f \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc77c\ubd80 \uc11c\ube44\uc2a4<\/td>\n<td>0%<\/td>\n<\/tr>\n<tr>\n<td>\uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uc790<\/td>\n<td>\ud1b5\uc0c1 1%<\/td>\n<\/tr>\n<tr>\n<td>\uc77c\uc815\ud55c \ub18d\uc0b0\ubb3c \ub3c4\uc18c\ub9e4\uc5c5<\/td>\n<td>0.1%<\/td>\n<\/tr>\n<tr>\n<td>\ud2b9\uc815 \uc74c\uc2dd\u00b7\uc720\ud765\uc5c5<\/td>\n<td>\uc5c5\uc885\uc5d0 \ub530\ub77c 15% \ub610\ub294 25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"pt-box\">\uc77c\ubc18 \uc0ac\uc5c5\uc790\ub294 \uc6d0\uce59\uc801\uc73c\ub85c 2\uac1c\uc6d4\uc744 \ud558\ub098\uc758 \uacfc\uc138\uae30\uac04\uc73c\ub85c \ud558\uba70, \ud640\uc218\uc6d4 1\uc77c\ubd80\ud130 15\uc77c\uae4c\uc9c0 \uc9c1\uc804 2\uac1c\uc6d4\ubd84\uc758 \uc601\uc5c5\uc138\ub97c \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud569\ub2c8\ub2e4. ex) 1\uc6d4\uacfc 2\uc6d4 \uac70\ub798\ub294 3\uc6d4 15\uc77c\uae4c\uc9c0, 3\uc6d4\uacfc 4\uc6d4 \uac70\ub798\ub294 5\uc6d4 15\uc77c\uae4c\uc9c0 \uc2e0\uace0\ud558\ub294 \ubc29\uc2dd<\/div>\n<h3><br>\ub300\ub9cc \uc778\uc9c0\uc138\u00b7\ubb3c\ud488\uc138\u00b7\uc99d\uad8c\uac70\ub798\uc138<\/h3>\n<p>\ub300\ub9cc \uc778\uc9c0\uc138\ub294 \uae08\uc804\uc218\ucde8 \uc601\uc218\uc99d, \ub3c4\uae09\uacc4\uc57d\uc11c, \ub3d9\uc0b0 \ub9e4\ub9e4\uacc4\uc57d\uc11c\uc640 \ubd80\ub3d9\uc0b0 \uc774\uc804 \uad00\ub828 \uacc4\uc57d\uc11c \ub4f1\uc5d0 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\ubb38\uc11c \uc720\ud615<\/th>\n<th>\uc77c\ubc18\uc801\uc778 \uc138\uc728 \ub610\ub294 \uc138\uc561<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uae08\uc804\uc218\ucde8 \uc601\uc218\uc99d<\/td>\n<td>\uc218\ucde8\uae08\uc561\uc758 0.4%<\/td>\n<\/tr>\n<tr>\n<td>\ub3c4\uae09\uacc4\uc57d\uc11c<\/td>\n<td>\uacc4\uc57d\uae08\uc561\uc758 0.1%<\/td>\n<\/tr>\n<tr>\n<td>\ub3d9\uc0b0 \ub9e4\ub9e4\uacc4\uc57d\uc11c<\/td>\n<td>\ubb38\uc11c\ub2f9 NTD 12<\/td>\n<\/tr>\n<tr>\n<td>\ubd80\ub3d9\uc0b0 \ub9e4\ub9e4\u00b7\uc774\uc804\uacc4\uc57d<\/td>\n<td>\uacc4\uc57d\uae08\uc561\uc758 0.1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc0ac\uc5c5\uc790\uac00 \ubc1c\ud589\ud558\ub294 \ud1b5\uc77c\uc601\uc218\uc99d\ucc98\ub7fc \uc601\uc5c5\uc138 \uc99d\ube59\uc758 \uc131\uaca9\uc744 \ud568\uaed8 \uac00\uc9c4 \ubb38\uc11c\ub294 \uc77c\ubc18\uc801\uc778 \uae08\uc804\uc218\ucde8 \uc601\uc218\uc99d\uacfc \ub2e4\ub974\uac8c \ucde8\uae09\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.&nbsp;<span style=\"font-family: Pretendard, 'Apple SD Gothic Neo', 'Noto Sans KR', sans-serif; letter-spacing: -0.01em;\">\uacc4\uc57d\uc11c \uc6d0\ubcf8\uc744 \uc591 \ub2f9\uc0ac\uc790\uac00 \uac01\uac01 \uc791\uc131\ud558\uace0 \ubcf4\uad00\ud55c\ub2e4\uba74 \uac01 \uc6d0\ubcf8\uc5d0 \uc778\uc9c0\uc138\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uacc4\uc57d \uccb4\uacb0 \ub2e8\uacc4\uc5d0\uc11c \ud655\uc778\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><br>\ub300\ub9cc \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80<\/h3>\n<p>\ub300\ub9cc\uc758 \uac1c\uc778\uc18c\ub4dd\uc138\uc640 \ubc95\uc778\uc138\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc804\ub144\ub3c4 \uc18c\ub4dd\uc744 \ub2e4\uc74c \ud574 5\uc6d4 1\uc77c\ubd80\ud130 5\uc6d4 31\uc77c\uae4c\uc9c0 \uc2e0\uace0\ud569\ub2c8\ub2e4. \uc2e0\uace0 \ub9c8\uac10\uc77c\uc774 \uc8fc\ub9d0\uc774\ub098 \uacf5\ud734\uc77c\uc774\uba74 \ub2e4\uc74c \uc601\uc5c5\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ub429\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uc138\ubaa9<\/th>\n<th>\uc77c\ubc18\uc801\uc778 \uc2e0\uace0\uc2dc\uae30<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uac1c\uc778\uc18c\ub4dd\uc138<\/td>\n<td>\ub2e4\uc74c \ud574 5\uc6d4<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc138<\/td>\n<td>\ub2e4\uc74c \ud574 5\uc6d4<\/td>\n<\/tr>\n<tr>\n<td>\uc601\uc5c5\uc138<\/td>\n<td>\uc6d0\uce59\uc801\uc73c\ub85c \ud640\uc218\uc6d4 15\uc77c\uae4c\uc9c0 \uaca9\uc6d4 \uc2e0\uace0<\/td>\n<\/tr>\n<tr>\n<td>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/td>\n<td>\uc18c\ub4dd \uc720\ud615\uacfc \uc218\ub839\uc790\uc5d0 \ub530\ub77c \uc0c1\uc774<\/td>\n<\/tr>\n<tr>\n<td>\uc6d0\ucc9c\uc9d5\uc218\u00b7\uc18c\ub4dd \uc9c0\uae09\uba85\uc138<\/td>\n<td>\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ud574 1\uc6d4<\/td>\n<\/tr>\n<tr>\n<td>\ubc95\uc778\uc138 \uc911\uac04\uc608\ub0a9<\/td>\n<td>\uc77c\ubc18\uc801\uc73c\ub85c 9\uc6d4<\/td>\n<\/tr>\n<tr>\n<td>\ubbf8\ubd84\ubc30\uc774\uc775<\/td>\n<td>\ud574\ub2f9 \uc774\uc775\uc758 \ubc95\uc778\uc138 \uc2e0\uace0\ubcf4\ub2e4 \ud1b5\uc0c1 \ud55c \ud574 \ub4a4 \uc2e0\uace0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"pt-box\">\n<p>\ub300\ub9cc\uc744 \ucd9c\uad6d\ud55c \ub4a4 \uac19\uc740 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ub2e4\uc2dc \uc785\uad6d\ud560 \uc608\uc815\uc774 \uc5c6\ub294 \uc138\ubc95\uc0c1 \uac70\uc8fc \uc678\uad6d\uc778\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ucd9c\uad6d \uc57d 10\uc77c \uc804\uc5d0 \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. 90\uc77c \ucd08\uacfc 183\uc77c \ubbf8\ub9cc \uccb4\ub958\uc790\uc5d0\uac8c \ud574\uc678 \uc9c0\uae09 \uae09\uc5ec\ub098 \uc6d0\ucc9c\uc9d5\uc218\ub418\uc9c0 \uc54a\uc740 \uc2e0\uace0 \ub300\uc0c1 \uc18c\ub4dd\uc774 \uc788\ub2e4\uba74 \ucd9c\uad6d \uc804\uc5d0 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uac1c\uc778\uc18c\ub4dd\uc138\uc640 \ubc95\uc778\uc138\ub294 \uc804\uc790\uc2e0\uace0 \uc2dc\uc2a4\ud15c \ub610\ub294 \uad00\ud560&nbsp;<a href=\"https:\/\/www.ntbt.gov.tw\/english\" target=\"_blank\">\uad6d\uc138\uad6d \ubc29\ubb38\uc744 \ud1b5\ud574 \uc2e0\uace0<\/a>\ud560 \uc218 \uc788\uace0, \uc138\uae08\uc740 \uc740\ud589, \uacc4\uc88c\uc774\uccb4, \uce74\ub4dc\uc640 \uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud3b8\uc758\uc810 \ub0a9\ubd80 \ub4f1\uc73c\ub85c \ub0a9\ubd80\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p><b>&lt;\uc138\uae08 \uc2e0\uace0 \uc900\ube44 \uc790\ub8cc&gt;<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\uac1c\uc778\uc18c\ub4dd\uc138 \uc2e0\uace0<\/th>\n<th>\ubc95\uc778\uc138 \uc2e0\uace0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc5ec\uad8c \ubc0f \uc678\uad6d\uc778\uac70\ub958\uc99d<\/td>\n<td>\uc7ac\ubb34\uc81c\ud45c \ubc0f \ucd1d\uacc4\uc815\uc6d0\uc7a5<\/td>\n<\/tr>\n<tr>\n<td>\ub300\ub9cc \uc785\ucd9c\uad6d \uae30\ub85d<\/td>\n<td>\ub9e4\ucd9c\u00b7\ub9e4\uc785 \ud1b5\uc77c\uc601\uc218\uc99d<\/td>\n<\/tr>\n<tr>\n<td>\uae09\uc5ec \ubc0f \uc6d0\ucc9c\uc9d5\uc218 \uba85\uc138<\/td>\n<td>\uae09\uc5ec\ub300\uc7a5\uacfc \uc6d0\ucc9c\uc9d5\uc218 \ub0b4\uc5ed<\/td>\n<\/tr>\n<tr>\n<td>\ud574\uc678 \uace0\uc6a9\uc8fc\uac00 \uc9c0\uae09\ud55c \uae09\uc5ec\uc640 \ubcf4\ub108\uc2a4 \uc790\ub8cc<\/td>\n<td>\ud55c\uad6d \ubcf8\uc0ac\uc640\uc758 \uc6a9\uc5ed\u00b7\uc0ac\uc6a9\ub8cc\u00b7\ub300\uc5ec\uae08 \uac70\ub798\uc790\ub8cc<\/td>\n<\/tr>\n<tr>\n<td>\ubc30\uc6b0\uc790 \ubc0f \ubd80\uc591\uac00\uc871 \uad00\ub828 \uc99d\ube59<\/td>\n<td>\uc678\uad6d\ub0a9\ubd80\uc138\uc561 \uc99d\uba85\uc790\ub8cc<\/td>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9\ud560 \uacf5\uc81c\ud56d\ubaa9\uc758 \uc99d\ube59<\/td>\n<td>\uc8fc\uc8fc\ucd1d\ud68c \uc774\uc775\ucc98\ubd84 \uacb0\uc758\uc11c<\/td>\n<\/tr>\n<tr>\n<td>\ud574\uc678\uc18c\ub4dd \ubc0f \ud574\uc678 \ub0a9\ubd80\uc138\uc561 \uc790\ub8cc<\/td>\n<td>\ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \ubc0f \uc774\uc804\uac00\uaca9 \uad00\ub828 \uc790\ub8cc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef767b elementor-widget elementor-widget-spacer\" data-id=\"4ef767b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div 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