{"id":93943,"date":"2026-11-09T11:50:00","date_gmt":"2026-11-09T03:50:00","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=93943"},"modified":"2026-11-09T12:27:22","modified_gmt":"2026-11-09T04:27:22","slug":"%ed%99%8d%ec%bd%a9-%ea%b0%9c%ec%9d%b8-%ec%86%8c%eb%93%9d%ec%84%b8%ec%99%80-%ea%b3%b5%ec%a0%9c-%ea%b0%80%ec%9d%b4%eb%93%9c","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\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ea%b0%9c%ec%9d%b8-%ec%86%8c%eb%93%9d%ec%84%b8%ec%99%80-%ea%b3%b5%ec%a0%9c-%ea%b0%80%ec%9d%b4%eb%93%9c\/","title":{"rendered":"\ud64d\ucf69 \ubc95\uc778 \ub300\ud45c \uae09\uc5ec, \uc138\uae08\uc740 \uc5bc\ub9c8\uc77c\uae4c? \uae09\uc5ec\uc138 \uacc4\uc0b0\uacfc \uacf5\uc81c \ubc29\ubc95"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"93943\" class=\"elementor elementor-93943\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36394ed9 e-con-full e-flex e-con e-parent\" data-id=\"36394ed9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7ebd17 elementor-widget elementor-widget-text-editor\" data-id=\"a7ebd17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n.ec-hks{\n  font-family:'Noto Sans KR', sans-serif !important;\n  display:block !important;\n  width:100% !important;\n  max-width:none !important;\n  float:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  columns:auto !important;\n  column-count:1 !important;\n  -webkit-columns:auto !important;\n  -moz-columns:auto !important;\n  text-align:left !important;\n  counter-reset:echtoc 0 echnum 0 !important;\n}\n.ec-hks *{\n  box-sizing:border-box !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  columns:auto !important;\n  column-count:1 !important;\n  text-align:left !important;\n}\n\nh2.ec-hks__h2{\n  display:block !important;\n  margin:58px 0 22px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#00043B !important;\n  font-family:'Noto Sans KR', sans-serif !important;\n  font-size:23px !important;\n  font-weight:600 !important;\n  line-height:1.4 !important;\n  letter-spacing:-.045em;\n  scroll-margin-top:90px !important;\n}\n.ec-hks__h3{\n  display:block !important;\n  margin:42px 0 16px !important;\n  padding:0 0 0 14px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:inset 3px 0 0 0 #B4C0CC !important;\n  color:#00043B !important;\n  font-size:19px !important;\n  font-weight:600 !important;\n  line-height:1.45 !important;\n  letter-spacing:-.04em;\n}\n.ec-hks__h3--first{ margin-top:0 !important; }\n\n.ec-hks__p{\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#2E3540 !important;\n  font-size:16.5px !important;\n  font-weight:400 !important;\n  line-height:1.95 !important;\n  letter-spacing:-.012em;\n}\n.ec-hks__p:last-child{ margin-bottom:0 !important; }\n.ec-hks__p b{ color:#00043B !important; font-weight:600 !important; }\n.ec-hks__p--gap{ margin-bottom:26px !important; }\n.ec-hks__p--lead{ font-size:17px !important; }\n\n.ec-hks__cap{\n  display:block !important;\n  margin:0 0 14px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  color:#00043B !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n\n\/* \u2500\u2500 \ubaa9\ucc28 \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__toc{\n  display:block !important;\n  margin:30px 0 0 !important;\n  padding:24px 26px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#F4F6F9 !important;\n  box-shadow:none !important;\n}\n.ec-hks__tlab{\n  display:block !important;\n  margin:0 0 14px !important;\n  color:#5A6876 !important;\n  font-size:13px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:.06em;\n}\n.ec-hks__tocl{\n  display:flex !important;\n  flex-wrap:wrap !important;\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  counter-reset:echtoc 0 !important;\n}\n.ec-hks__tocl > li{\n  position:relative !important;\n  flex:0 0 50% !important;\n  max-width:50% !important;\n  margin:0 !important;\n  padding:7px 20px 7px 32px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  counter-increment:echtoc !important;\n}\n.ec-hks__tocl > li::before{\n  content:\"0\" counter(echtoc) !important;\n  position:absolute !important;\n  left:0 !important;\n  top:7px !important;\n  color:#A8B6C4 !important;\n  font-size:13px !important;\n  font-weight:600 !important;\n  line-height:1.95 !important;\n  letter-spacing:0;\n}\n.ec-hks__tocl > li > a{\n  display:inline !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#2E3540 !important;\n  font-size:15.5px !important;\n  font-weight:400 !important;\n  line-height:1.65 !important;\n  letter-spacing:-.025em;\n  text-decoration:none !important;\n}\n.ec-hks__tocl > li > a:hover{ color:#00043B !important; text-decoration:underline !important; }\n\n\/* \u2500\u2500 \ubc88\ud638 \uce74\ub4dc \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__nums{\n  display:block !important;\n  list-style:none !important;\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  counter-reset:echnum 0 !important;\n}\n.ec-hks__nums > li{\n  position:relative !important;\n  display:block !important;\n  margin:0 0 12px !important;\n  padding:22px 26px 22px 64px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#FAFBFC !important;\n  box-shadow:inset 0 0 0 1px #E7EBEF !important;\n  counter-increment:echnum !important;\n}\n.ec-hks__nums > li:last-child{ margin-bottom:0 !important; }\n.ec-hks__nums > li::before{\n  content:\"0\" counter(echnum) !important;\n  position:absolute !important;\n  left:26px !important;\n  top:22px !important;\n  color:#A8B6C4 !important;\n  font-size:15px !important;\n  font-weight:600 !important;\n  line-height:1.6 !important;\n  letter-spacing:0;\n}\n.ec-hks__nt{\n  display:block !important;\n  margin:0 0 7px !important;\n  padding:0 !important;\n  color:#00043B !important;\n  font-size:16.5px !important;\n  font-weight:600 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.03em;\n}\n.ec-hks__nd{\n  display:block !important;\n  margin:0 !important;\n  padding:0 !important;\n  color:#2E3540 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-hks__nd b{ color:#00043B !important; font-weight:600 !important; }\n\n\/* \u2500\u2500 \ud45c \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__scroll{\n  display:block !important;\n  width:100% !important;\n  margin:0 0 12px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  overflow-x:auto !important;\n  -webkit-overflow-scrolling:touch !important;\n}\ntable.ec-hks__tb{\n  width:100% !important;\n  min-width:520px !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:1px solid #D8DEE5 !important;\n  border-collapse:collapse !important;\n  border-spacing:0 !important;\n  background:#FFFFFF !important;\n  table-layout:fixed !important;\n}\ntable.ec-hks__tb--wide{ min-width:680px !important; }\n.ec-hks__tb thead th{\n  padding:14px 16px !important;\n  border:1px solid #D8DEE5 !important;\n  background:#EFF3F7 !important;\n  color:#00043B !important;\n  font-size:15px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.025em;\n  text-align:left !important;\n  vertical-align:middle !important;\n}\n.ec-hks__tb tbody th{\n  padding:14px 16px !important;\n  border:1px solid #D8DEE5 !important;\n  background:#FFFFFF !important;\n  color:#00043B !important;\n  font-size:15px !important;\n  font-weight:600 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.02em;\n  text-align:left !important;\n  vertical-align:middle !important;\n}\n.ec-hks__tb tbody td{\n  padding:14px 16px !important;\n  border:1px solid #D8DEE5 !important;\n  background:#FFFFFF !important;\n  color:#2E3540 !important;\n  font-size:15px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.012em;\n  vertical-align:middle !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-hks__tb tbody td b{ color:#00043B !important; font-weight:600 !important; }\n.ec-hks__tb .ec-hks__n{ text-align:right !important; }\n.ec-hks__tb thead .ec-hks__n{ text-align:right !important; }\n.ec-hks__tb .ec-hks__c{ text-align:center !important; }\n.ec-hks__tb thead .ec-hks__c{ text-align:center !important; }\n.ec-hks__tb .ec-hks__dim{ color:#8A97A4 !important; }\n.ec-hks__tb .ec-hks__up{ color:#00043B !important; font-weight:600 !important; }\n.ec-hks__tb tbody tr.ec-hks__em th,\n.ec-hks__tb tbody tr.ec-hks__em td{ background:#FAFBFC !important; }\n\n.ec-hks__fn{\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#7C8896 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.75 !important;\n  letter-spacing:-.015em;\n}\n.ec-hks__fn b{ color:#00043B !important; font-weight:600 !important; }\n\n\/* \u2500\u2500 \ub9c9\ub300 \ucc28\ud2b8 \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__chart{\n  display:block !important;\n  margin:0 0 12px !important;\n  padding:26px 28px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#FAFBFC !important;\n  box-shadow:inset 0 0 0 1px #E7EBEF !important;\n}\n.ec-hks__bars{\n  display:block !important;\n  list-style:none !important;\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-hks__bars > li{\n  display:block !important;\n  margin:0 0 20px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-hks__bars > li:last-child{ margin-bottom:0 !important; }\n.ec-hks__bars > li::before{ content:none !important; }\n.ec-hks__bhead{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:baseline !important;\n  justify-content:space-between !important;\n  gap:12px !important;\n  margin:0 0 9px !important;\n}\n.ec-hks__blab{\n  margin:0 !important;\n  color:#00043B !important;\n  font-size:15.5px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.03em;\n}\n.ec-hks__bval{\n  margin:0 !important;\n  color:#00043B !important;\n  font-size:19px !important;\n  font-weight:600 !important;\n  line-height:1.2 !important;\n  letter-spacing:-.045em;\n  white-space:nowrap !important;\n  font-variant-numeric:tabular-nums;\n}\n.ec-hks__track{\n  position:relative !important;\n  display:block !important;\n  width:100% !important;\n  height:30px !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  border-radius:4px !important;\n  background:#E7EBEF !important;\n  overflow:hidden !important;\n}\n.ec-hks__set{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  height:30px !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  border-radius:4px !important;\n  overflow:hidden !important;\n}\n.ec-hks__seg{\n  display:block !important;\n  height:30px !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n}\n.ec-hks__seg:not(:last-child){ border-right:2px solid #FAFBFC !important; }\n.ec-hks__seg--a{ background:#00043B !important; }\n.ec-hks__seg--b{ background:#A8B6C4 !important; }\n.ec-hks__legend{\n  display:flex !important;\n  flex-wrap:wrap !important;\n  gap:10px 20px !important;\n  margin:0 !important;\n  padding:0 !important;\n  list-style:none !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-hks__legend > li{\n  position:relative !important;\n  margin:0 !important;\n  padding:0 0 0 16px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#5A6876 !important;\n  font-size:14px !important;\n  font-weight:400 !important;\n  line-height:1.6 !important;\n  letter-spacing:-.015em;\n  font-variant-numeric:tabular-nums;\n}\n.ec-hks__legend > li::before{\n  content:\"\" !important;\n  position:absolute !important;\n  left:0 !important;\n  top:.44em !important;\n  width:10px !important;\n  height:10px !important;\n  border-radius:2px !important;\n}\n.ec-hks__legend > li.ec-hks__lg-a::before{ background:#00043B !important; }\n.ec-hks__legend > li.ec-hks__lg-b::before{ background:#A8B6C4 !important; }\n.ec-hks__delta{\n  display:block !important;\n  margin:18px 0 0 !important;\n  padding:16px 18px !important;\n  border:0 !important;\n  border-radius:6px !important;\n  background:#FFFFFF !important;\n  box-shadow:inset 0 0 0 1px #E7EBEF !important;\n  color:#2E3540 !important;\n  font-size:15.5px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.02em;\n}\n.ec-hks__delta b{ color:#00043B !important; font-weight:600 !important; }\n\n\/* \u2500\u2500 \uacf5\uc2dd \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__fx{\n  display:block !important;\n  margin:0 0 12px !important;\n  padding:24px 26px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#EFF3F7 !important;\n  box-shadow:none !important;\n}\n.ec-hks__fxt{\n  display:block !important;\n  margin:0 0 14px !important;\n  padding:0 0 14px !important;\n  box-shadow:inset 0 -1px 0 0 #DDE3E9 !important;\n  color:#00043B !important;\n  font-size:16.5px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:-.035em;\n}\n.ec-hks__fxl{\n  display:block !important;\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-hks__fxl > li{\n  display:flex !important;\n  flex-wrap:nowrap !important;\n  align-items:baseline !important;\n  gap:12px !important;\n  margin:0 0 8px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n}\n.ec-hks__fxl > li:last-child{ margin-bottom:0 !important; }\n.ec-hks__fxl > li::before{ content:none !important; }\n.ec-hks__op{\n  flex:0 0 18px !important;\n  width:18px !important;\n  margin:0 !important;\n  color:#8A97A4 !important;\n  font-size:17px !important;\n  font-weight:600 !important;\n  line-height:1.7 !important;\n}\n.ec-hks__op--eq{ color:#00043B !important; }\n.ec-hks__ft{\n  flex:1 1 auto !important;\n  min-width:0 !important;\n  margin:0 !important;\n  color:#2E3540 !important;\n  font-size:16.5px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.012em;\n}\n.ec-hks__ft--base{ color:#00043B !important; font-weight:600 !important; }\n.ec-hks__ft--no{ color:#8A97A4 !important; }\n\n\/* \u2500\u2500 2\ubd84\ud560 \ub300\ube44 \uce74\ub4dc \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__duo{\n  display:flex !important;\n  flex-wrap:wrap !important;\n  gap:14px !important;\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  list-style:none !important;\n}\n.ec-hks__duo > li{\n  flex:1 1 260px !important;\n  min-width:0 !important;\n  margin:0 !important;\n  padding:24px 26px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#FAFBFC !important;\n  box-shadow:inset 0 0 0 1px #E7EBEF !important;\n}\n.ec-hks__duo > li::before{ content:none !important; }\n.ec-hks__duo > li.ec-hks__duo--warn{\n  background:#FFF7F3 !important;\n  box-shadow:inset 0 0 0 1px #F2D6C7 !important;\n}\n.ec-hks__dlab{\n  display:inline-block !important;\n  margin:0 0 12px !important;\n  padding:4px 11px !important;\n  border:0 !important;\n  border-radius:3px !important;\n  background:#00043B !important;\n  color:#FFFFFF !important;\n  font-size:12.5px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:.02em;\n}\n.ec-hks__duo--warn .ec-hks__dlab{ background:#D9541E !important; }\n.ec-hks__dt{\n  display:block !important;\n  margin:0 0 8px !important;\n  color:#00043B !important;\n  font-size:16.5px !important;\n  font-weight:600 !important;\n  line-height:1.55 !important;\n  letter-spacing:-.03em;\n}\n.ec-hks__dd{\n  display:block !important;\n  margin:0 !important;\n  color:#2E3540 !important;\n  font-size:16px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-hks__dd b{ color:#00043B !important; font-weight:600 !important; }\n\n\/* \u2500\u2500 \uc591\uc2dd \uce74\ub4dc \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ec-hks__forms{\n  display:flex !important;\n  flex-wrap:wrap !important;\n  gap:14px !important;\n  margin:0 0 18px !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n  list-style:none !important;\n}\n.ec-hks__forms > li{\n  flex:1 1 calc(50% - 7px) !important;\n  min-width:0 !important;\n  margin:0 !important;\n  padding:22px 24px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#FFFFFF !important;\n  box-shadow:inset 0 0 0 1px #D8DEE5, inset 0 3px 0 0 #00043B !important;\n}\n.ec-hks__forms > li::before{ content:none !important; }\n.ec-hks__fc{\n  display:block !important;\n  margin:6px 0 10px !important;\n  color:#00043B !important;\n  font-size:16px !important;\n  font-weight:600 !important;\n  line-height:1.4 !important;\n  letter-spacing:.01em;\n}\n.ec-hks__fw{\n  display:block !important;\n  margin:0 0 12px !important;\n  padding:0 0 12px !important;\n  box-shadow:inset 0 -1px 0 0 #E7EBEF !important;\n  color:#2E3540 !important;\n  font-size:15.5px !important;\n  font-weight:400 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.02em;\n}\n.ec-hks__fd{\n  display:block !important;\n  margin:0 !important;\n  color:#00043B !important;\n  font-size:15.5px !important;\n  font-weight:600 !important;\n  line-height:1.7 !important;\n  letter-spacing:-.025em;\n}\n.ec-hks__fdl{\n  display:block !important;\n  margin:0 0 3px !important;\n  color:#8A97A4 !important;\n  font-size:12.5px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:.05em;\n}\n\n.ec-hks__warn{\n  display:block !important;\n  margin:0 0 18px !important;\n  padding:22px 24px 22px 26px !important;\n  border:0 !important;\n  border-radius:8px !important;\n  background:#FFF7F3 !important;\n  box-shadow:inset 3px 0 0 0 #D9541E !important;\n}\n.ec-hks__warn:last-child{ margin-bottom:0 !important; }\n.ec-hks__wlab{\n  display:block !important;\n  margin:0 0 9px !important;\n  color:#D9541E !important;\n  font-size:13px !important;\n  font-weight:600 !important;\n  line-height:1.5 !important;\n  letter-spacing:.04em;\n}\n.ec-hks__warn p{\n  margin:0 0 10px !important;\n  padding:0 !important;\n  color:#2E3540 !important;\n  font-size:16.5px !important;\n  font-weight:400 !important;\n  line-height:1.85 !important;\n  letter-spacing:-.012em;\n}\n.ec-hks__warn p:last-child{ margin-bottom:0 !important; }\n.ec-hks__warn b{ color:#00043B !important; font-weight:600 !important; }\n\n.ec-hks__src{\n  display:block !important;\n  list-style:none !important;\n  margin:0 !important;\n  padding:0 !important;\n  border:0 !important;\n  background:transparent !important;\n}\n.ec-hks__src > li{\n  position:relative !important;\n  display:block !important;\n  margin:0 0 12px !important;\n  padding:0 0 0 16px !important;\n  border:0 !important;\n  background:transparent !important;\n  box-shadow:none !important;\n  color:#5A6876 !important;\n  font-size:15px !important;\n  font-weight:400 !important;\n  line-height:1.8 !important;\n  letter-spacing:-.015em;\n}\n.ec-hks__src > li:last-child{ margin-bottom:0 !important; }\n.ec-hks__src > li::before{\n  content:\"\" !important;\n  position:absolute !important;\n  left:0 !important;\n  top:.78em !important;\n  width:5px !important;\n  height:5px !important;\n  border-radius:50% !important;\n  background:#B4C0CC !important;\n}\n.ec-hks__src b{ color:#00043B !important; font-weight:600 !important; }\n\n@media (max-width:640px){\n  h2.ec-hks__h2{ font-size:20px !important; margin-top:46px !important; }\n  .ec-hks__h3{ font-size:17.5px !important; margin-top:34px !important; }\n  .ec-hks__p{ font-size:16px !important; }\n  .ec-hks__p--lead{ font-size:16.5px !important; }\n  .ec-hks__toc{ padding:20px 18px !important; }\n  .ec-hks__tocl > li{ flex:0 0 100% !important; max-width:100% !important; }\n  .ec-hks__nums > li{ padding:20px 18px 20px 18px !important; }\n  .ec-hks__nums > li::before{ position:static !important; display:block !important; margin:0 0 6px !important; }\n  .ec-hks__tb thead th,\n  .ec-hks__tb tbody th,\n  .ec-hks__tb tbody td{ padding:12px 13px !important; font-size:14px !important; }\n  .ec-hks__chart,.ec-hks__fx{ padding:20px 18px !important; }\n  .ec-hks__bval{ font-size:17px !important; }\n  .ec-hks__ft{ font-size:16px !important; }\n  .ec-hks__duo > li{ flex:1 1 100% !important; padding:20px 18px !important; }\n  .ec-hks__forms > li{ flex:1 1 100% !important; padding:20px 18px !important; }\n  .ec-hks__warn{ padding:18px 16px 18px 18px !important; }\n  .ec-hks__warn p{ font-size:16px !important; }\n}\n<\/style>\n\n<div class=\"ec-hks\">\n\n  <p class=\"ec-hks__p ec-hks__p--lead\">\ud64d\ucf69\uc740 \ub2e8\uc21c\ud558\uace0 \ud22c\uba85\ud55c \uc870\uc138 \uc81c\ub3c4, \uc678\ud658 \uaddc\uc81c \ubd80\uc7ac, \ud0c4\ud0c4\ud55c \uae08\uc735 \uc778\ud504\ub77c\ub97c \ubc14\ud0d5\uc73c\ub85c \ud55c\uad6d\uc744 \ube44\ub86f\ud55c \uae00\ub85c\ubc8c \uae30\uc5c5\uc774 \uc544\uc2dc\uc544 \uc9c4\ucd9c \uac70\uc810\uc73c\ub85c \ubc95\uc778 \uc124\ub9bd\uc744 \uac80\ud1a0\ud558\ub294 \uacbd\uc81c \uc911\uc2ec\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__p\">\ubc95\uc778\uc744 \uc124\ub9bd\ud574 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uba74 \ud604\uc9c0 \uc778\ub825\uc744 \ucc44\uc6a9\ud558\uac70\ub098 \uc8fc\uc7ac\uc6d0\uc744 \ud30c\uacac\ud558\uace0, \uc124\ub9bd\uc790 \ubcf8\uc778\ub3c4 \uc774\uc0ac \ub610\ub294 \uacbd\uc601\uc790\ub85c\uc11c \uae09\uc5ec\ub97c \uc218\ub839\ud569\ub2c8\ub2e4. \uc774\ub54c \uc9c1\uac04\uc811\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \ud575\uc2ec \uad00\ub9ac \ud56d\ubaa9\uc774 <b>\uae09\uc5ec \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\ubb34 \uc758\ubb34<\/b>\uc785\ub2c8\ub2e4. \uae09\uc5ec \uccb4\uacc4\uc640 \uc18c\ub4dd\uc138 \uc81c\ub3c4\ub97c \uc815\ud655\ud788 \ud30c\uc545\ud558\uc9c0 \ubabb\ud558\uba74 \uac00\uc0b0\uc138\uc640 \uacfc\ud0dc\ub8cc, \ucde8\uc5c5\ube44\uc790 \uc5f0\uc7a5 \ubd88\ud5c8 \ub4f1\uc758 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ub9ac\uc2a4\ud06c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__p\">\uc774 \uac00\uc774\ub4dc\ub294 \ud64d\ucf69 \uae09\uc5ec\uc138(Salaries Tax)\uc758 \uae30\ubcf8 \uad6c\uc870, 2\ub2e8\uacc4 \ud45c\uc900\uc138\uc728, \ubcf5\uc9c0 \ud61c\ud0dd\uc758 \uacfc\uc138 \uae30\uc900, 2026\/27 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc778\uc801\uacf5\uc81c\u00b7\uc18c\ub4dd\uacf5\uc81c \uac1c\uc815 \ub0b4\uc6a9, \uace0\uc6a9\uc8fc\uac00 \uc900\uc218\ud574\uc57c \ud560 \uc2e0\uace0 \uc758\ubb34\ub97c \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__toc\">\n    <span class=\"ec-hks__tlab\">\uc774 \uae00\uc758 \ubaa9\ucc28<\/span>\n    <ul class=\"ec-hks__tocl\">\n      <li><a href=\"#hks-1\">\uc81c\ub3c4\uc758 \ud575\uc2ec \ud2b9\uc9d5\uacfc \uc601\ud1a0\uc8fc\uc758 \uc6d0\uce59<\/a><\/li>\n      <li><a href=\"#hks-2\">\ub204\uc9c4\uc138\uc728\uacfc 2\ub2e8\uacc4 \ud45c\uc900\uc138\uc728<\/a><\/li>\n      <li><a href=\"#hks-3\">\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uacfc 60\uc77c \uaddc\uce59<\/a><\/li>\n      <li><a href=\"#hks-4\">\ubcf5\uc9c0 \ud61c\ud0dd\uacfc \uc8fc\uac70\ube44 \uc808\uc138 \uad6c\uc870<\/a><\/li>\n      <li><a href=\"#hks-5\">2026\/27 \uc778\uc801\uacf5\uc81c\u00b7\uc18c\ub4dd\uacf5\uc81c \uac1c\uc815<\/a><\/li>\n      <li><a href=\"#hks-6\">\uace0\uc6a9\uc8fc \uc2e0\uace0 \uc758\ubb34\uc640 \ubc8c\uce59<\/a><\/li>\n      <li><a href=\"#hks-7\">\uc2e0\uace0 \uc808\ucc28\uc640 \ucd94\uc815\uc138<\/a><\/li>\n      <li><a href=\"#hks-8\">\uacf5\uc2dd \ucd9c\ucc98<\/a><\/li>\n    <\/ul>\n  <\/div>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-1\">\ud64d\ucf69 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc81c\ub3c4\uc758 \ud575\uc2ec \ud2b9\uc9d5\uacfc \uc601\ud1a0\uc8fc\uc758 \uc6d0\uce59<\/h2>\n\n  <ul class=\"ec-hks__nums\">\n    <li>\n      <span class=\"ec-hks__nt\">\ucca0\uc800\ud55c \uc601\ud1a0\uc8fc\uc758(\uc18d\uc9c0\uc8fc\uc758) \uc6d0\uce59<\/span>\n      <span class=\"ec-hks__nd\">\uac70\uc8fc\uc790\uc758 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \uacfc\uc138\ud558\ub294 \ud55c\uad6d\uacfc \ub2ec\ub9ac, \ud64d\ucf69\uc740 \uac70\uc8fc \uc5ec\ubd80\ub098 \uad6d\uc801\uacfc \uad00\uacc4\uc5c6\uc774 <b>\ud64d\ucf69 \uc601\ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\uac70\ub098 \uc720\ub798\ud55c \uc18c\ub4dd<\/b>\uc5d0\ub9cc \uacfc\uc138\ud569\ub2c8\ub2e4. \ub2e8, \ub4f1\uae30\uc774\uc0ac(Director) \ubcf4\uc218\ub294 \ub178\ubb34 \uc81c\uacf5 \uc7a5\uc18c\uac00 \uc544\ub2c8\ub77c <b>\ubc95\uc778\uc758 \uc911\uc559 \uad00\ub9ac\u00b7\ud1b5\uc81c \uc7a5\uc18c<\/b>\ub97c \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud558\ubbc0\ub85c \ub300\ud45c\uc790 \ubcf4\uc218 \ucc45\uc815 \uc2dc \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__nt\">\ud22c\uc790 \ubc0f \uc790\ubcf8 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uae08 \ubd80\uc7ac<\/span>\n      <span class=\"ec-hks__nd\">\uc0c1\uc18d\uc138(2006\ub144 \ud3d0\uc9c0), \uc99d\uc5ec\uc138, \uc591\ub3c4\uc18c\ub4dd\uc138 \uc81c\ub3c4\uac00 <b>\uc874\uc7ac\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b> \ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc218\ub839\ud558\ub294 \ubc30\ub2f9 \uc18c\ub4dd\uacfc \uc740\ud589 \uc608\uae08 \uc774\uc790 \uc18c\ub4dd\uc5d0\ub3c4 \uc138\uae08\uc774 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__nt\">\uacfc\uc138\uc5f0\ub3c4\uc640 \uc2e0\uace0\uc11c \ubc1c\uc1a1 \uc2dc\uc810<\/span>\n      <span class=\"ec-hks__nd\">\uacfc\uc138\uc5f0\ub3c4\ub294 \ub9e4\ub144 <b>4\uc6d4 1\uc77c\ubd80\ud130 \uc775\ub144 3\uc6d4 31\uc77c<\/b>\uae4c\uc9c0\uc785\ub2c8\ub2e4. \uac1c\uc778 \uc138\uae08 \uc2e0\uace0\uc11c(BIR60)\ub294 \ub9e4\ub144 <b>5\uc6d4 \uccab \uc601\uc5c5\uc77c<\/b>\uc5d0 \uc77c\uad04 \ubc1c\uc1a1\ub429\ub2c8\ub2e4.<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__nt\">\ub450 \uac00\uc9c0 \uacc4\uc0b0 \ubc29\uc2dd\uc758 \uc790\ub3d9 \ube44\uad50<\/span>\n      <span class=\"ec-hks__nd\">\ub204\uc9c4\uc138\uc728\uacfc \ud45c\uc900\uc138\uc728\ub85c \uac01\uac01 \uacc4\uc0b0\ud55c \ub4a4, <b>\ub0a9\uc138\uc790\uc5d0\uac8c \uc138\ubd80\ub2f4\uc774 \ub354 \uc801\uc740 \ubc29\uc2dd<\/b>\uc744 \uc138\ubb34\uad6d\uc774 \uc790\ub3d9\uc73c\ub85c \uc801\uc6a9\ud569\ub2c8\ub2e4. \ub0a9\uc138\uc790\uac00 \uc120\ud0dd\ud558\uac70\ub098 \uc2e0\uccad\ud560 \ud544\uc694\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span>\n    <\/li>\n  <\/ul>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-2\">\uae09\uc5ec\uc138 \uacc4\uc0b0 \uad6c\uc870: \ub204\uc9c4\uc138\uc728\uacfc 2\ub2e8\uacc4 \ud45c\uc900\uc138\uc728<\/h2>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\ub450 \ubc29\uc2dd\uc758 \uacb0\uc815\uc801 \ucc28\uc774\ub294 <b>\uc778\uc801\uacf5\uc81c\ub97c \ucc28\uac10\ud560 \uc218 \uc788\ub294\uc9c0<\/b>\uc785\ub2c8\ub2e4. \ud64d\ucf69\uc758 \uc778\uc801\uacf5\uc81c(Allowances)\ub294 \uc138\uc561\uc5d0\uc11c \ube7c\ub294 \uc138\uc561\uacf5\uc81c\uac00 \uc544\ub2c8\ub77c <b>\uacfc\uc138\ud45c\uc900\uc5d0\uc11c \ube7c\ub294 \uc18c\ub4dd \ucc28\uac10 \ud56d\ubaa9<\/b>\uc785\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__fx\">\n    <span class=\"ec-hks__fxt\">\u2460 \ub204\uc9c4\uc138\uc728 \u2014 \uc21c\uacfc\uc138\uc18c\ub4dd(Net Chargeable Income)<\/span>\n    <ul class=\"ec-hks__fxl\">\n      <li><span class=\"ec-hks__op ec-hks__op--eq\">=<\/span><span class=\"ec-hks__ft ec-hks__ft--base\">\ucd1d\uc18c\ub4dd<\/span><\/li>\n      <li><span class=\"ec-hks__op\">\u2212<\/span><span class=\"ec-hks__ft\">\ud5c8\uc6a9 \uc18c\ub4dd\uacf5\uc81c (Deductions)<\/span><\/li>\n      <li><span class=\"ec-hks__op\">\u2212<\/span><span class=\"ec-hks__ft\">\uc778\uc801\uacf5\uc81c (Allowances)<\/span><\/li>\n    <\/ul>\n  <\/div>\n\n  <div class=\"ec-hks__fx\">\n    <span class=\"ec-hks__fxt\">\u2461 \ud45c\uc900\uc138\uc728 \u2014 \uc21c\uc18c\ub4dd(Net Income)<\/span>\n    <ul class=\"ec-hks__fxl\">\n      <li><span class=\"ec-hks__op ec-hks__op--eq\">=<\/span><span class=\"ec-hks__ft ec-hks__ft--base\">\ucd1d\uc18c\ub4dd<\/span><\/li>\n      <li><span class=\"ec-hks__op\">\u2212<\/span><span class=\"ec-hks__ft\">\ud5c8\uc6a9 \uc18c\ub4dd\uacf5\uc81c (Deductions)<\/span><\/li>\n      <li><span class=\"ec-hks__op\">\u2212<\/span><span class=\"ec-hks__ft ec-hks__ft--no\">\uc778\uc801\uacf5\uc81c \ucc28\uac10 \ubd88\uac00<\/span><\/li>\n    <\/ul>\n  <\/div>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\uc77c\ubc18 \uadfc\ub85c\uc790\ub294 \uc778\uc801\uacf5\uc81c\ub97c \uc804\uc561 \ucc28\uac10\ubc1b\ub294 \ub204\uc9c4\uc138\uc728\uc774 \uc720\ub9ac\ud558\uc9c0\ub9cc, \uace0\uc18c\ub4dd \uc784\uc6d0\uc740 \uc138\uc728\uc774 15~16%\ub85c \ubb36\uc774\ub294 \ud45c\uc900\uc138\uc728\uc774 \uc720\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__cap\">\ub204\uc9c4\uc138\uc728 \uad6c\uac04\ubcc4 \uc138\uc561<\/p>\n\n  <div class=\"ec-hks__scroll\">\n    <table class=\"ec-hks__tb ec-hks__tb--wide\">\n      <colgroup>\n        <col style=\"width:34%\">\n        <col style=\"width:14%\">\n        <col style=\"width:26%\">\n        <col style=\"width:26%\">\n      <\/colgroup>\n      <thead>\n        <tr>\n          <th scope=\"col\">\uc21c\uacfc\uc138\uc18c\ub4dd \uad6c\uac04 (HKD)<\/th>\n          <th scope=\"col\" class=\"ec-hks__c\">\uc138\uc728<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">\uad6c\uac04 \uc138\uc561<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">\ub204\uc801 \uc138\uc561<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <th scope=\"row\">\ucd5c\ucd08 50,000<\/th>\n          <td class=\"ec-hks__c\">2%<\/td>\n          <td class=\"ec-hks__n\">1,000<\/td>\n          <td class=\"ec-hks__n\"><b>1,000<\/b><\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">50,001 ~ 100,000<\/th>\n          <td class=\"ec-hks__c\">6%<\/td>\n          <td class=\"ec-hks__n\">3,000<\/td>\n          <td class=\"ec-hks__n\"><b>4,000<\/b><\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">100,001 ~ 150,000<\/th>\n          <td class=\"ec-hks__c\">10%<\/td>\n          <td class=\"ec-hks__n\">5,000<\/td>\n          <td class=\"ec-hks__n\"><b>9,000<\/b><\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">150,001 ~ 200,000<\/th>\n          <td class=\"ec-hks__c\">14%<\/td>\n          <td class=\"ec-hks__n\">7,000<\/td>\n          <td class=\"ec-hks__n\"><b>16,000<\/b><\/td>\n        <\/tr>\n        <tr class=\"ec-hks__em\">\n          <th scope=\"row\">200,000 \ucd08\uacfc\ubd84<\/th>\n          <td class=\"ec-hks__c\">17%<\/td>\n          <td class=\"ec-hks__n\">\ucd08\uacfc\ubd84 \u00d7 17%<\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">16,000 + \ucd08\uacfc\ubd84 \u00d7 17%<\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <p class=\"ec-hks__fn\">2026\/27 \uacfc\uc138\uc5f0\ub3c4 \uae30\uc900\uc774\uba70, <b>2025\/26\uacfc \ub3d9\uc77c\ud55c \uad6c\uac04\u00b7\uc138\uc728<\/b>\uc785\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__cap\">2\ub2e8\uacc4 \ud45c\uc900\uc138\uc728 (2024\/25 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc801\uc6a9)<\/p>\n\n  <div class=\"ec-hks__scroll\">\n    <table class=\"ec-hks__tb\">\n      <colgroup>\n        <col style=\"width:62%\">\n        <col style=\"width:38%\">\n      <\/colgroup>\n      <thead>\n        <tr>\n          <th scope=\"col\">\uc21c\uc18c\ub4dd \uad6c\uac04 (HKD)<\/th>\n          <th scope=\"col\" class=\"ec-hks__c\">\uc138\uc728<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <th scope=\"row\">\ucd5c\ucd08 5,000,000 \uc774\ud558<\/th>\n          <td class=\"ec-hks__c\"><b>15%<\/b><\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">5,000,000 \ucd08\uacfc\ubd84<\/th>\n          <td class=\"ec-hks__c\"><b>16%<\/b><\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <p class=\"ec-hks__fn\">\ud64d\ucf69 \uc815\ubd80\ub294 2024\/25 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uae30\uc874 \ub2e8\uc77c 15% \ud45c\uc900\uc138\uc728\uc744 <b>2\ub2e8\uacc4 \ud45c\uc900\uc138\uc728(Two-tiered Standard Rates Regime)<\/b>\ub85c \uac1c\ud3b8\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-3\">\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uacfc 60\uc77c \uaddc\uce59<\/h2>\n\n  <p class=\"ec-hks__p\">\uae09\uc5ec\uc138 \uacfc\uc138 \ub300\uc0c1\uc5d0\ub294 \uae30\ubcf8\uae09, \uc0c1\uc5ec\uae08, \uc131\uacfc\uae09, \ucee4\ubbf8\uc158, \ud310\uacf5\ube44, \uc8fc\uac70\ube44 \ubcf4\uc870 \ub4f1\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uace0\uc6a9\uc870\ub840\uc0c1 \ubc95\uc815 \uae30\uc900\uc5d0 \ub530\ub978 <b>\ud1f4\uc9c1\uae08(Severance Payment)\uacfc \uc7a5\uae30\uadfc\uc18d\uc218\ub2f9(Long Service Payment)<\/b>\uc740 \ub178\ub3d9\uc758 \ub300\uac00\uac00 \uc544\ub2cc \ubc95\uc815 \ubcf4\uc0c1\uae08\uc73c\ub85c \ubcf4\uc544 \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\ud64d\ucf69\uc5d0 \ucd9c\uc7a5 \ud615\ud0dc\ub85c \ub2e8\uae30 \ubc29\ubb38\ud558\ub294 \uc784\uc9c1\uc6d0\uc740 <b>60\uc77c \uaddc\uce59(60-Day Rule)<\/b>\uc744 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4. \uacfc\uc138\uc5f0\ub3c4 \uc911 \ud64d\ucf69 \ubc29\ubb38 \uc77c\uc218\uc758 \ud569\uacc4\uac00 60\uc77c\uc744 \ub118\uc9c0 \uc54a\uc73c\uba74 \ud574\ub2f9 \uae30\uac04\uc5d0 \uc81c\uacf5\ud55c \uc6a9\uc5ed\uc740 \ud64d\ucf69 \ub0b4 \uc6a9\uc5ed\uc73c\ub85c \ubcf4\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc774 \uaddc\uce59\uc5d0\ub294 \uc911\uc694\ud55c \uc608\uc678\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <ul class=\"ec-hks__duo\">\n    <li>\n      <span class=\"ec-hks__dlab\">\uc801\uc6a9<\/span>\n      <span class=\"ec-hks__dt\">\uc77c\ubc18 \uadfc\ub85c\uc790 \u00b7 \ucd9c\uc7a5 \ubc29\ubb38\uc790<\/span>\n      <span class=\"ec-hks__dd\">\uacfc\uc138\uc5f0\ub3c4 \uc911 \ud64d\ucf69 <b>\ubc29\ubb38 \uc77c\uc218 \ud569\uacc4\uac00 60\uc77c \uc774\ud558<\/b>\uc774\uba74 \ud574\ub2f9 \uadfc\ub85c \uc18c\ub4dd\uc5d0 \uae09\uc5ec\uc138\uac00 \ubd80\uacfc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud64d\ucf69\uc5d0 \uc0c1\uc8fc\ud558\ub294 \uc9c1\uc6d0\uc740 &#8216;\ubc29\ubb38&#8217;\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc73c\ubbc0\ub85c \uc774 \uaddc\uce59\uc758 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span>\n    <\/li>\n    <li class=\"ec-hks__duo--warn\">\n      <span class=\"ec-hks__dlab\">\ubbf8\uc801\uc6a9<\/span>\n      <span class=\"ec-hks__dt\">\ub4f1\uae30\uc774\uc0ac \ubcf4\uc218 (Director Fee)<\/span>\n      <span class=\"ec-hks__dd\">\ub4f1\uae30\uc774\uc0ac\ub294 \ubc95\uc815 \uad00\ub9ac\uc778(Office-holder)\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 <b>\ud64d\ucf69\uc5d0 \ub2e8 \ud558\ub8e8\ub3c4 \uc785\uad6d\ud558\uc9c0 \uc54a\uc544\ub3c4<\/b> \ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc218\ub839\ud55c \ubcf4\uc218 \uc804\uc561\uc774 \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4.<\/span>\n    <\/li>\n  <\/ul>\n\n  <p class=\"ec-hks__p\">60\uc77c\uc744 \ucd08\uacfc\ud574 \uccb4\ub958\ud558\uba74\uc11c \ud574\uc678 \uace0\uc6a9 \uacc4\uc57d\uc5d0 \ub530\ub77c \uc591\uad6d\uc744 \uc624\uac00\ub294 \uc9c1\uc6d0\uc740 \uc2e4\uc81c \ud64d\ucf69 \uadfc\ubb34 \uc77c\uc218\uc5d0 \ube44\ub840\ud574 \uacfc\uc138\ud558\ub294 <b>\uc77c\uc218 \uc548\ubd84 \uacfc\uc138(Time-apportionment)<\/b>\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \ud55c-\ud64d\ucf69 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815(CDTA)\uc744 \ud1b5\ud574 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-4\">\ubcf5\uc9c0 \ud61c\ud0dd(Fringe Benefits)\uacfc \uc8fc\uac70\ube44 \uc808\uc138 \uad6c\uc870<\/h2>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\ubc95\uc778\uc774 \uc784\uc9c1\uc6d0\uc5d0\uac8c \uc81c\uacf5\ud558\ub294 \ud61c\ud0dd \uc911 \uc2dd\ub300, \ucc28\ub7c9 \uc720\uc9c0\ube44, \ud734\uac00\ube44, \uc2a4\ud1a1\uc635\uc158 \ud589\uc0ac\uc774\uc775 \ub4f1\uc740 <b>\uc804\uc561 \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc5d0 \ud569\uc0b0<\/b>\ub429\ub2c8\ub2e4. \ubc18\uba74 \uc8fc\uac70\ube44\ub294 \uad6c\uc870\uc5d0 \ub530\ub77c \uacfc\uc138 \uae08\uc561\uc774 \ud06c\uac8c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__h3 ec-hks__h3--first\">\uc8fc\uac70\ube44 \uc2e4\ube44 \uc815\uc0b0(Rental Reimbursement)\uc758 \ud6a8\uacfc<\/p>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\uace0\uc6a9\uc8fc\uac00 \uc0ac\ud0dd\uc744 \uc9c1\uc811 \uc784\ucc28\ud574 \uc81c\uacf5\ud558\uac70\ub098 \uc9c1\uc6d0\uc774 \uc784\ucc28\ud55c \uc6d4\uc138\ub97c \uc2e4\ube44 \uc815\uc0b0\ud558\ub294 \uacbd\uc6b0, \uc9c0\uae09\ub41c \uc2e4\uc81c \uc6d4\uc138 \uc804\uc561\uc744 \uae09\uc5ec\uc5d0 \ud569\uc0b0\ud558\ub294 \ub300\uc2e0 <b>\uae30\ubcf8 \uae09\uc5ec\uc758 10%\ub9cc\uc744 &#8216;\uac04\uc8fc \uc8fc\uac70 \uac00\uce58(Rental Value)&#8217;\ub85c<\/b> \uacfc\uc138\uc18c\ub4dd\uc5d0 \ud569\uc0b0\ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__chart\">\n    <ul class=\"ec-hks__bars\">\n      <li>\n        <div class=\"ec-hks__bhead\">\n          <span class=\"ec-hks__blab\">\ud604\uae08 \uc218\ub2f9\uc73c\ub85c \uc9c0\uae09<\/span>\n          <span class=\"ec-hks__bval\">HKD 1,360,000<\/span>\n        <\/div>\n        <div class=\"ec-hks__track\">\n          <div class=\"ec-hks__set\" style=\"width:100%\">\n            <span class=\"ec-hks__seg ec-hks__seg--a\" style=\"width:73.53%\"><\/span>\n            <span class=\"ec-hks__seg ec-hks__seg--b\" style=\"width:26.47%\"><\/span>\n          <\/div>\n        <\/div>\n      <\/li>\n      <li>\n        <div class=\"ec-hks__bhead\">\n          <span class=\"ec-hks__blab\">\uc2e4\ube44 \uc815\uc0b0 \uc81c\ub3c4 \ud65c\uc6a9<\/span>\n          <span class=\"ec-hks__bval\">HKD 1,100,000<\/span>\n        <\/div>\n        <div class=\"ec-hks__track\">\n          <div class=\"ec-hks__set\" style=\"width:80.88%\">\n            <span class=\"ec-hks__seg ec-hks__seg--a\" style=\"width:90.91%\"><\/span>\n            <span class=\"ec-hks__seg ec-hks__seg--b\" style=\"width:9.09%\"><\/span>\n          <\/div>\n        <\/div>\n      <\/li>\n    <\/ul>\n    <ul class=\"ec-hks__legend\">\n      <li class=\"ec-hks__lg-a\">\uae30\ubcf8\uae09 HKD 1,000,000<\/li>\n      <li class=\"ec-hks__lg-b\">\uc8fc\uac70 \uad00\ub828 \ud569\uc0b0\uc561 \u2014 \ud604\uae08 \uc218\ub2f9 360,000 \/ \uac04\uc8fc \uc8fc\uac70 \uac00\uce58 100,000<\/li>\n    <\/ul>\n    <span class=\"ec-hks__delta\">\uc5f0\ubd09 HKD 1,000,000\uc778 \uc9c1\uc6d0\uc774 \uc5f0 HKD 360,000\uc758 \uc6d4\uc138\ub97c \uc9c0\uc6d0\ubc1b\ub294 \uacbd\uc6b0, \uacfc\uc138\uc18c\ub4dd\uc774 <b>HKD 260,000 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/b><\/span>\n  <\/div>\n\n  <p class=\"ec-hks__fn\">\uac04\uc8fc \uc8fc\uac70 \uac00\uce58\ub294 \uae30\ubcf8\uae09 HKD 1,000,000\uc758 10%\uc778 <b>HKD 100,000<\/b>\uc785\ub2c8\ub2e4. \uc0ac\ud0dd\uc774 \uc544\ub2cc \ud638\ud154\u00b7\ud638\uc2a4\ud154 \uc81c\uacf5 \uc2dc\uc5d0\ub294 4% \ub610\ub294 8% \ub4f1 \ub2e4\ub978 \ube44\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__warn\">\n    <span class=\"ec-hks__wlab\">\uc99d\ube59 \uc694\uac74<\/span>\n    <p>\uc2e4\ube44 \uc815\uc0b0 \uad6c\uc870\ub294 \uc11c\ub958\uac00 \ub4b7\ubc1b\uce68\ub418\uc9c0 \uc54a\uc73c\uba74 \uc778\uc815\ubc1b\uc9c0 \ubabb\ud569\ub2c8\ub2e4. <b>\uace0\uc6a9\uacc4\uc57d\uc11c\uc0c1 \uc8fc\uac70 \uc9c0\uc6d0 \uc870\ud56d, \uc778\uc9c0\uc138 \ub0a9\ubd80(\uc2a4\ud0ec\ud504)\uac00 \uc644\ub8cc\ub41c \uc784\ub300\ucc28\uacc4\uc57d\uc11c, \uc6d4\uc138 \uc601\uc218\uc99d<\/b>\uc744 \ubcf4\uad00\ud574\uc57c \ud558\uba70, \uace0\uc6a9\uc8fc\uac00 \uc2e4\uc81c\ub85c \uc6d4\uc138\ub97c \ud1b5\uc81c\u00b7\uc815\uc0b0\ud55c \uc0ac\uc2e4\uc774 \ud655\uc778\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-5\">2026\/27 \uc778\uc801\uacf5\uc81c \ubc0f \uc18c\ub4dd\uacf5\uc81c \uac1c\uc815 \ub0b4\uc6a9<\/h2>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">2026\/27 \uacfc\uc138\uc5f0\ub3c4\ubd80\ud130 \uc778\uc801\uacf5\uc81c\uac00 \uc804\ubc18\uc801\uc73c\ub85c \uc0c1\ud5a5\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \uac1c\uc815\uc548\uc740 <b>\uc785\ubc95\ud68c\ub97c \ud1b5\uacfc\ud574 2026\ub144 5\uc6d4 22\uc77c \uad00\ubcf4\uc5d0 \uac8c\uc7ac\ub418\uc5b4 \ud655\uc815<\/b>\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__cap\">\uc778\uc801\uacf5\uc81c(Allowances) \ubcc0\ub3d9<\/p>\n\n  <div class=\"ec-hks__scroll\">\n    <table class=\"ec-hks__tb ec-hks__tb--wide\">\n      <colgroup>\n        <col style=\"width:40%\">\n        <col style=\"width:20%\">\n        <col style=\"width:20%\">\n        <col style=\"width:20%\">\n      <\/colgroup>\n      <thead>\n        <tr>\n          <th scope=\"col\">\uacf5\uc81c \ud56d\ubaa9<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">2025\/26<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">2026\/27<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">\uc99d\uac10<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <th scope=\"row\">\uae30\ubcf8\uacf5\uc81c (Basic)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">132,000<\/td>\n          <td class=\"ec-hks__n\"><b>145,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+13,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ubc30\uc6b0\uc790\uacf5\uc81c (Married Person&#8217;s)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">264,000<\/td>\n          <td class=\"ec-hks__n\"><b>290,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+26,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ud55c\ubd80\ubaa8 \uacf5\uc81c (Single Parent)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">132,000<\/td>\n          <td class=\"ec-hks__n\"><b>145,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+13,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc790\ub140\uacf5\uc81c \u2014 \uc77c\ubc18 \uc5f0\ub3c4 (1~9\uc790\ub140, 1\uc778\ub2f9)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">130,000<\/td>\n          <td class=\"ec-hks__n\"><b>140,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+10,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc790\ub140\uacf5\uc81c \u2014 \ucd9c\uc0dd \uc5f0\ub3c4 (1\uc778\ub2f9)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">260,000<\/td>\n          <td class=\"ec-hks__n\"><b>280,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+20,000<\/td>\n        <\/tr>\n        <tr class=\"ec-hks__em\">\n          <th scope=\"row\">\uc790\ub140\uacf5\uc81c \u2014 \ucd9c\uc0dd \ub2e4\uc74c \uc5f0\ub3c4 (1\uc778\ub2f9)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">130,000<\/td>\n          <td class=\"ec-hks__n\"><b>280,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+150,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ubd80\uc591 \ubd80\ubaa8\u00b7\uc870\ubd80\ubaa8 60\uc138 \uc774\uc0c1 \u2014 \ube44\ub3d9\uac70<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">50,000<\/td>\n          <td class=\"ec-hks__n\"><b>55,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+5,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ubd80\uc591 \ubd80\ubaa8\u00b7\uc870\ubd80\ubaa8 60\uc138 \uc774\uc0c1 \u2014 \ub3d9\uac70<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">100,000<\/td>\n          <td class=\"ec-hks__n\"><b>110,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+10,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ubd80\uc591 \ubd80\ubaa8\u00b7\uc870\ubd80\ubaa8 55~59\uc138 \u2014 \ube44\ub3d9\uac70<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">25,000<\/td>\n          <td class=\"ec-hks__n\"><b>27,500<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+2,500<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\ubd80\uc591 \ubd80\ubaa8\u00b7\uc870\ubd80\ubaa8 55~59\uc138 \u2014 \ub3d9\uac70<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">50,000<\/td>\n          <td class=\"ec-hks__n\"><b>55,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+5,000<\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <p class=\"ec-hks__fn\">\ub2e8\uc704\ub294 HKD\uc785\ub2c8\ub2e4. <b>2025\ub144 4\uc6d4 1\uc77c \uc774\ud6c4 \ucd9c\uc0dd\ud55c \uc790\ub140<\/b>\ub294 \ucd9c\uc0dd \uc5f0\ub3c4\uc640 \uadf8 \ub2e4\uc74c \uc5f0\ub3c4\uae4c\uc9c0 2\ub144\uac04 \ud655\ub300\ub41c \uc790\ub140\uacf5\uc81c\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub3d9\uac70 \ubd80\uc591\uacf5\uc81c\ub294 \ube44\ub3d9\uac70 \uacf5\uc81c\uc5d0 \uac19\uc740 \uae08\uc561\uc758 \ucd94\uac00 \uacf5\uc81c\uac00 \ub354\ud574\uc9c4 \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__cap\">\ud5c8\uc6a9 \uc18c\ub4dd\uacf5\uc81c(Deductions) \ud55c\ub3c4<\/p>\n\n  <div class=\"ec-hks__scroll\">\n    <table class=\"ec-hks__tb ec-hks__tb--wide\">\n      <colgroup>\n        <col style=\"width:40%\">\n        <col style=\"width:20%\">\n        <col style=\"width:20%\">\n        <col style=\"width:20%\">\n      <\/colgroup>\n      <thead>\n        <tr>\n          <th scope=\"col\">\uacf5\uc81c \ud56d\ubaa9<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">2025\/26<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">2026\/27<\/th>\n          <th scope=\"col\" class=\"ec-hks__n\">\uc99d\uac10<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <th scope=\"row\">\ub178\uc778 \uc694\uc591\uc6d0 \uac70\uc8fc\ube44\uc6a9<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">100,000<\/td>\n          <td class=\"ec-hks__n\"><b>110,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__up\">+10,000<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc790\uae30\uac1c\ubc1c \uc9c1\ubb34 \uad50\uc721\ube44 (Self-education)<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">100,000<\/td>\n          <td class=\"ec-hks__n\"><b>100,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc8fc\ud0dd \ub2f4\ubcf4\ub300\ucd9c \uc774\uc790 \u2014 \uae30\ubcf8<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">100,000<\/td>\n          <td class=\"ec-hks__n\"><b>100,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc8fc\ud0dd \uc784\ucc28\ub8cc \u2014 \uae30\ubcf8<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">100,000<\/td>\n          <td class=\"ec-hks__n\"><b>100,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uac15\uc81c\ud1f4\uc9c1\uc5f0\uae08(MPF) \uc758\ubb34 \uae30\uc5ec\uae08<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">18,000<\/td>\n          <td class=\"ec-hks__n\"><b>18,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n        <tr>\n          <th scope=\"row\">\uc790\ubc1c\uc801 \uac74\uac15\ubcf4\ud5d8(VHIS) \u2014 \ud53c\ubcf4\ud5d8\uc790 1\uc778\ub2f9<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">8,000<\/td>\n          <td class=\"ec-hks__n\"><b>8,000<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n        <tr class=\"ec-hks__em\">\n          <th scope=\"row\">\uacf5\uc778 \uc790\uc120 \ub2e8\uccb4 \uae30\ubd80\uae08<\/th>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc21c\uc18c\ub4dd\uc758 35%<\/td>\n          <td class=\"ec-hks__n\"><b>\uc21c\uc18c\ub4dd\uc758 35%<\/b><\/td>\n          <td class=\"ec-hks__n ec-hks__dim\">\uc720\uc9c0<\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n\n  <p class=\"ec-hks__fn\">\ub2e8\uc704\ub294 HKD\uc785\ub2c8\ub2e4. \ub2f4\ubcf4\ub300\ucd9c \uc774\uc790\uc640 \uc8fc\ud0dd \uc784\ucc28\ub8cc\ub294 \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74 \uae30\ubcf8 \ud55c\ub3c4\uc5d0 <b>\ucd94\uac00 \uacf5\uc81c HKD 20,000<\/b>\uc774 \ub354\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \ud56d\ubaa9\uc740 \uc131\uaca9\uc774 \ub2e4\ub978 \ubcc4\uac1c\uc758 \uacf5\uc81c\ub85c, \uac19\uc740 \uc8fc\ud0dd\uc5d0 \ub300\ud574 \uc911\ubcf5 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__warn\">\n    <span class=\"ec-hks__wlab\">\uc790\uc8fc \ubcf4\uc774\ub294 \uc624\ub958<\/span>\n    <p>\uc790\uae30\uac1c\ubc1c \uc9c1\ubb34 \uad50\uc721\ube44 \ud55c\ub3c4\ub97c <b>&#8216;HKD 20,000\uc5d0\uc11c HKD 100,000\uc73c\ub85c \uc0c1\ud5a5&#8217;<\/b>\uc774\ub77c\uace0 \uc124\uba85\ud558\ub294 \uc790\ub8cc\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ud56d\ubaa9\uc740 2026\/27 \uac1c\uc815 \ub300\uc0c1\uc774 \uc544\ub2c8\uba70 \uc774\uc804 \uc5f0\ub3c4\uc5d0\ub3c4 HKD 100,000\uc785\ub2c8\ub2e4. HKD 20,000\uc740 \ub2f4\ubcf4\ub300\ucd9c \uc774\uc790\u00b7\uc8fc\ud0dd \uc784\ucc28\ub8cc\uc758 <b>\ucd94\uac00 \uacf5\uc81c \ud55c\ub3c4<\/b>\ub85c, \ubcc4\uac1c\uc758 \ud56d\ubaa9\uc785\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-6\">\uace0\uc6a9\uc8fc\uac00 \uc900\uc218\ud574\uc57c \ud560 \uc2e0\uace0 \uc758\ubb34\uc640 \ubc8c\uce59<\/h2>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\uc9c1\uc6d0\uc758 \uc138\uae08\uc740 \uac1c\uc778\uc774 \uc54c\uc544\uc11c \ub0a9\ubd80\ud55c\ub2e4\uace0 \uc0dd\uac01\ud558\uae30 \uc27d\uc9c0\ub9cc, \ud64d\ucf69 \uc138\ubc95\uc740 <b>\uace0\uc6a9\uc8fc\uc5d0\uac8c \ubcc4\ub3c4\uc758 \ubcf4\uace0 \uc758\ubb34<\/b>\ub97c \ubd80\uacfc\ud569\ub2c8\ub2e4. \uc591\uc2dd\ubcc4 \uc81c\ucd9c \uae30\ud55c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <ul class=\"ec-hks__forms\">\n    <li>\n      <span class=\"ec-hks__fc\">BIR56A \u00b7 BIR56B<\/span>\n      <span class=\"ec-hks__fw\">\uc804 \uc784\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud55c \uc5f0\uac04 \ucd1d \uae09\uc5ec \ub0b4\uc5ed \ubcf4\uace0<\/span>\n      <span class=\"ec-hks__fdl\">\uc81c\ucd9c \uae30\ud55c<\/span>\n      <span class=\"ec-hks__fd\">\ub9e4\ub144 4\uc6d4 \uccab \uc601\uc5c5\uc77c \ubc1c\uc1a1 \ud6c4 1\uac1c\uc6d4 \uc774\ub0b4<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__fc\">IR56E<\/span>\n      <span class=\"ec-hks__fw\">\uc2e0\uaddc \uc785\uc0ac\uc790 \ucc44\uc6a9 \ubcf4\uace0<\/span>\n      <span class=\"ec-hks__fdl\">\uc81c\ucd9c \uae30\ud55c<\/span>\n      <span class=\"ec-hks__fd\">\uc9c1\uc6d0 \ucc44\uc6a9\uc77c\ub85c\ubd80\ud130 3\uac1c\uc6d4 \uc774\ub0b4<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__fc\">IR56F<\/span>\n      <span class=\"ec-hks__fw\">\uc784\uc9c1\uc6d0 \ud1f4\uc0ac \ubc0f \uace0\uc6a9 \uc885\ub8cc \ud1b5\uc9c0<\/span>\n      <span class=\"ec-hks__fdl\">\uc81c\ucd9c \uae30\ud55c<\/span>\n      <span class=\"ec-hks__fd\">\uace0\uc6a9 \uc885\ub8cc\uc77c \ucd5c\uc18c 1\uac1c\uc6d4 \uc804 (\uc120\uc81c \uc81c\ucd9c)<\/span>\n    <\/li>\n    <li>\n      <span class=\"ec-hks__fc\">IR56G<\/span>\n      <span class=\"ec-hks__fw\">\ud64d\ucf69\uc744 \ub5a0\ub098\ub294 \ud1f4\uc0ac\uc790 \ubcf4\uace0 (Tax Clearance)<\/span>\n      <span class=\"ec-hks__fdl\">\uc81c\ucd9c \uae30\ud55c<\/span>\n      <span class=\"ec-hks__fd\">\ucd9c\uad6d \uc608\uc815\uc77c \ucd5c\uc18c 1\uac1c\uc6d4 \uc804<\/span>\n    <\/li>\n  <\/ul>\n\n  <div class=\"ec-hks__warn\">\n    <span class=\"ec-hks__wlab\">\uc9c0\uae09 \ubcf4\ub958 \uc758\ubb34<\/span>\n    <p>\uc138\ubb34\uc870\ub840 \uc81c52\uc870(7)\uc5d0 \ub530\ub77c \ud68c\uc0ac\ub294 <b>IR56G \uc81c\ucd9c\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4\uac04, \ub610\ub294 \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \uc644\ub0a9 \ud1b5\uc9c0\uc11c(Letter of Release)\ub97c \uc218\ub839\ud560 \ub54c\uae4c\uc9c0<\/b> \ud1f4\uc0ac\uc790\uc5d0\uac8c \uc9c0\uae09\ud560 \ubaa8\ub4e0 \uae09\uc5ec\uc640 \ud1f4\uc9c1\uae08\uc758 \uc9c0\uae09\uc744 \ubc95\uc801\uc73c\ub85c \ubcf4\ub958\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc704\ubc18\ud574 \uba3c\uc800 \uc9c0\uae09\ud558\uba74 <b>\ud68c\uc0ac\uac00 \ud574\ub2f9 \uc138\uc561\uc758 \ub300\ub0a9 \ucc45\uc784<\/b>\uc744 \uc9d1\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <p class=\"ec-hks__p\">\uae09\uc5ec \uba85\uc138\uc11c\uc640 \uace0\uc6a9\uacc4\uc57d\uc11c \ub4f1 \uc99d\ube59\uc740 <b>\ucd5c\uc18c 7\ub144\uac04<\/b> \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \ubbf8\uc2e0\uace0\ub098 \ud5c8\uc704 \uc2e0\uace0 \uc2dc \uc138\ubb34\uc870\ub840 \uc81c80\uc870\uc5d0 \ub530\ub77c <b>\ucd5c\ub300 HKD 10,000\uc758 \ubc8c\uae08\uacfc \ub204\ub77d \uc138\uc561\uc758 3\ubc30\uc5d0 \ud574\ub2f9\ud558\ub294 \uac00\uc0b0\uc138<\/b>\uac00 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-7\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0 \uc808\ucc28\uc640 \ucd94\uc815\uc138<\/h2>\n\n  <p class=\"ec-hks__p\">\uac1c\uc778 \uc138\uae08 \uc2e0\uace0\uc11c(BIR60)\ub294 \ub9e4\ub144 5\uc6d4 \ubc1c\uc1a1\ub418\uba70, \uc6b0\ud3b8 \uc81c\ucd9c\uc740 1\uac1c\uc6d4, eTAX \uc804\uc790 \uc2e0\uace0\ub294 <b>2\uac1c\uc6d4 \uc774\ub0b4<\/b>\uc5d0 \uc81c\ucd9c\ud569\ub2c8\ub2e4. \uc18c\ub4dd\uc774 \uc5c6\uac70\ub098 \uae30\ubcf8 \uacf5\uc81c\uc561 \uc774\ud558\ub77c\ub3c4 \uc2e0\uace0\uc11c\ub97c \uc218\ub839\ud588\ub2e4\uba74 <b>&#8216;\uc18c\ub4dd \uc5c6\uc74c(Nil Return)&#8217;\uc73c\ub85c \uae30\ud55c \ub0b4 \ud68c\uc2e0<\/b>\ud574\uc57c \ud569\ub2c8\ub2e4. \ubd80\ubd80 \uc911 \ud55c\ucabd\uc758 \uc18c\ub4dd\uc774 \ub0ae\uac70\ub098 \uc5c6\ub294 \uacbd\uc6b0 <b>\ubd80\ubd80 \ud569\uc0b0 \ud3c9\uac00(Joint Assessment)<\/b>\ub97c \uc120\ud0dd\ud574 \uc138\ubd80\ub2f4\uc744 \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <p class=\"ec-hks__p ec-hks__p--gap\">\ud64d\ucf69\uc740 \ub9e4\uc6d4 \uc6d0\ucc9c\uc9d5\uc218\ub97c \ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0 \ub2f9\ud574 \uc5f0\ub3c4 \ud655\uc815\uc138\uc640 \ucc28\ub144\ub3c4 \ucd94\uc815\uc138(Provisional Salaries Tax)\ub97c \ud568\uaed8 \uace0\uc9c0\ud558\uba70, \ud1b5\uc0c1 \uac00\uc744\uc5d0 \uace0\uc9c0\ub418\uc5b4 \ub2e4\uc74c\uacfc \uac19\uc774 \ubd84\ud560 \ub0a9\ubd80\ud569\ub2c8\ub2e4.<\/p>\n\n  <div class=\"ec-hks__chart\">\n    <ul class=\"ec-hks__bars\">\n      <li>\n        <div class=\"ec-hks__bhead\">\n          <span class=\"ec-hks__blab\">\ucd94\uc815\uc138 \ubd84\ud560 \ub0a9\ubd80 \ube44\uc728<\/span>\n          <span class=\"ec-hks__bval\">75% \u00b7 25%<\/span>\n        <\/div>\n        <div class=\"ec-hks__track\">\n          <div class=\"ec-hks__set\" style=\"width:100%\">\n            <span class=\"ec-hks__seg ec-hks__seg--a\" style=\"width:75%\"><\/span>\n            <span class=\"ec-hks__seg ec-hks__seg--b\" style=\"width:25%\"><\/span>\n          <\/div>\n        <\/div>\n      <\/li>\n    <\/ul>\n    <ul class=\"ec-hks__legend\">\n      <li class=\"ec-hks__lg-a\">1\ucc28 \u2014 \uc774\ub4ec\ud574 1\uc6d4 \ub0a9\ubd80 75%<\/li>\n      <li class=\"ec-hks__lg-b\">2\ucc28 \u2014 \uc774\ub4ec\ud574 4\uc6d4 \ub0a9\ubd80 25%<\/li>\n    <\/ul>\n  <\/div>\n\n  <div class=\"ec-hks__warn\">\n    <span class=\"ec-hks__wlab\">\uc790\uae08 \uacc4\ud68d \uc8fc\uc758<\/span>\n    <p>\uc0ac\uc5c5 \ub610\ub294 \uadfc\ub85c <b>\uccab\ud574\uc5d0\ub294 \ub2f9\ud574 \uc5f0\ub3c4 \ud655\uc815\uc138\uc640 \ucc28\ub144\ub3c4 \ucd94\uc815\uc138\uac00 \ud568\uaed8 \uccad\uad6c<\/b>\ub418\uc5b4 \uc0ac\uc2e4\uc0c1 2\ub144 \uce58 \uc138\uae08\uc744 \ud55c \ubc88\uc5d0 \ub0a9\ubd80\ud558\ub294 \ud6a8\uacfc\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uccab \uace0\uc9c0\uc11c\ub97c \ubc1b\uae30 \uc804\uc5d0 \uc790\uae08\uc744 \ubbf8\ub9ac \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n  <\/div>\n\n  <p class=\"ec-hks__p\">\uace0\uc9c0\uc138\uc561\uc5d0 \uc774\uc758\uac00 \uc788\uc73c\uba74 <b>\ud3c9\uac00 \ud1b5\uc9c0\uc11c \ubc1c\ud589\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4 \uc774\ub0b4<\/b>\uc5d0 \uc11c\uba74\uc73c\ub85c \uc774\uc758\uc2e0\uccad(Objection)\uc744 \uc81c\uae30\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uc758\uc2e0\uccad\ub9cc\uc73c\ub85c \ub0a9\ubd80 \uc758\ubb34\uac00 \uc790\ub3d9 \uc815\uc9c0\ub418\uc9c0\ub294 \uc54a\uc73c\uba70, \uc138\ubb34\uad6d\uc7a5\uc758 \ub0a9\ubd80 \uc720\uc608(Holdover) \uacb0\uc815\uc744 \ubc1b\uc9c0 \ubabb\ud55c \uae08\uc561\uc740 \uae30\ud55c \ub0b4 \ub0a9\ubd80\ud574\uc57c \uac00\uc0b0\uae08 \ubd80\uacfc\ub97c \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n  <h2 class=\"ec-hks__h2\" id=\"hks-8\">\uacf5\uc2dd \ucd9c\ucc98 \ubc0f \uaddc\uc81c \uadfc\uac70<\/h2>\n\n  <ul class=\"ec-hks__src\">\n    <li><b>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD) 2026-27 \uc608\uc0b0\uc548 \uc138\uc81c \uc870\uce58<\/b> \u2014 \uc778\uc801\uacf5\uc81c \uc778\uc0c1 \ubc0f \ub178\uc778 \uc694\uc591\uc6d0 \uac70\uc8fc\ube44\uc6a9 \uacf5\uc81c \ud55c\ub3c4 \uc0c1\ud5a5 (2026\ub144 5\uc6d4 22\uc77c \uad00\ubcf4 \uac8c\uc7ac)<\/li>\n    <li><b>\ud64d\ucf69 \uc138\ubb34\uc870\ub840(Inland Revenue Ordinance, Cap. 112)<\/b> \u2014 \uc81c8\uc870 \uae09\uc5ec\uc138 \uacfc\uc138 \ub300\uc0c1, \uc81c12\uc870 \ud5c8\uc6a9 \uc18c\ub4dd\uacf5\uc81c, \uc81c52\uc870 \uace0\uc6a9\uc8fc \ubcf4\uace0 \ubc0f \uc9c0\uae09 \ubcf4\ub958 \uc758\ubb34, \uc81c64\uc870 \uc774\uc758\uc2e0\uccad, \uc81c71\uc870 \ub0a9\ubd80 \uc720\uc608, \uc81c80\uc870 \ubc8c\uce59<\/li>\n    <li><b>IRD \ud574\uc11d \ubc0f \uc2e4\ubb34 \uc9c0\uce68(DIPN)<\/b> \u2014 No. 10 \uae09\uc5ec\uc138, No. 41 \ubcf5\uc9c0 \ud61c\ud0dd\uc758 \uacfc\uc138<\/li>\n    <li><b>IRD \ub0a9\uc138\uc790 \uc548\ub0b4\uc11c<\/b> \u2014 Guide to Salaries Tax (BIR60 \u00b7 BIR56A \u00b7 BIR56B \u00b7 IR56E \u00b7 IR56F \u00b7 IR56G)<\/li>\n    <li><b>\ub300\ud55c\ubbfc\uad6d-\ud64d\ucf69 \ud2b9\ubcc4\ud589\uc815\uad6c \uac04 \uc870\uc138\uc870\uc57d(CDTA)<\/b> \u2014 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc870\uc138\uc758 \uc774\uc911\uacfc\uc138\ubc29\uc9c0 \ubc0f \ud0c8\uc138\uc608\ubc29\uc744 \uc704\ud55c \ud611\uc815<\/li>\n  <\/ul>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07a3a7 elementor-widget elementor-widget-spacer\" data-id=\"a07a3a7\" 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-91bf702 elementor-widget elementor-widget-button\" data-id=\"91bf702\" 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=\"#footer-form%20\" 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\">\ud64d\ucf69 \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-88705bb elementor-widget elementor-widget-spacer\" data-id=\"88705bb\" 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-1a2046c elementor-widget elementor-widget-heading\" data-id=\"1a2046c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5034407 elementor-widget elementor-widget-n-accordion\" data-id=\"5034407\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8410\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \ub4f1\uae30\uc774\uc0ac(Director)\ub85c \ub4f1\uc7ac\ub418\uc5c8\uc73c\ub098 \uc2e4\uc81c\ub85c\ub294 \ud55c\uad6d\uc5d0 \uc8fc\ub85c \uac70\uc8fc\ud569\ub2c8\ub2e4. \uae09\uc5ec\uc138\ub97c \ub0b4\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8410\" class=\"elementor-element elementor-element-12c9941 e-con-full e-flex e-con e-child\" data-id=\"12c9941\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b9e320 elementor-widget elementor-widget-text-editor\" data-id=\"4b9e320\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub124, \uacfc\uc138 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uc77c\ubc18 \uc9c1\uc6d0\uc758 \uacbd\uc6b0 \uc5f0\uac04 \ud64d\ucf69 \uccb4\ub958 \uc77c\uc218\uac00 60\uc77c \uc774\ud558\uc774\uba74 &#8217;60\uc77c \uaddc\uce59&#8217;\uc5d0 \ub530\ub77c \uae09\uc5ec\uc138\uac00 \uc804\uc561 \uba74\uc81c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubc95\uc778\uc758 \ub4f1\uae30\uc774\uc0ac\uc758 \ub4f1\uae30\uc774\uc0ac \ubcf4\uc218(Director\u2019s Fee)\ub294 \uadfc\ub85c\uc790\uac00 \uc544\ub2cc \ud68c\uc0ac\uc758 \ubc95\uc815 \uc9c1\uc704(Office-holder)\uc5d0 \uc758\ud55c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\ubbc0\ub85c 60\uc77c \uaddc\uce59\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0 \ub2e8 \ud558\ub8e8\ub3c4 \uc785\uad6d\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \ud64d\ucf69 \ubc95\uc778\uc73c\ub85c\ubd80\ud130 \uc218\ub839\ud558\ub294 \ub4f1\uae30\uc774\uc0ac \ubcf4\uc218 \uc804\uc561\uc740 \ud64d\ucf69 \uc6d0\ucc9c \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \ud64d\ucf69 \uc138\ubb34\uad6d\uc5d0 \uc2e0\uace0\ud558\uace0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8, \ud55c-\ud64d\ucf69 \uc774\uc911\uacfc\uc138\ubc29\uc9c0\ud611\uc815\uc5d0 \ub530\ub77c \ud55c\uad6d \uc885\ud569\uc18c\ub4dd\uc138 \uc2e0\uace0 \uc2dc \ud64d\ucf69\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uc561\uc744 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8411\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8411\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc5d0\uc11c \ub300\ud45c\uc790\uac00 \uae09\uc5ec\ub97c \ubc1b\ub294 \uac83\uacfc \ubc95\uc778 \ubc30\ub2f9\uc73c\ub85c \ubc1b\ub294 \uac83 \uc911 \uc138\ubb34\uc0c1 \uc5b4\ub290 \ucabd\uc774 \ub354 \uc720\ub9ac\ud55c\uac00\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8411\" class=\"elementor-element elementor-element-a95b60d e-con-full e-flex e-con e-child\" data-id=\"a95b60d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-549de30 elementor-widget elementor-widget-text-editor\" data-id=\"549de30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \ud604\uc9c0 \uc138\ubc95\ub9cc \uace0\ub824\ud558\uba74 \ubc30\ub2f9\uc774 \uc720\ub9ac\ud569\ub2c8\ub2e4. \ud64d\ucf69\uc740 \ubc95\uc778\uc138(\uc774\uc724\uc138, 2\ub2e8\uacc4 \uc138\uc728 8.25%\/16.5%) \ub0a9\ubd80 \ud6c4 \ubc1c\uc0dd\ud558\ub294 \ubc30\ub2f9\uae08\uc5d0 \ub300\ud574 \ubc30\ub2f9\uc18c\ub4dd\uc138 \ubc0f \uc6d0\ucc9c\uc9d5\uc218\uc138\uac00 \uc804\uba74 \uba74\uc81c(0%)\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ubc18\uba74 \uae09\uc5ec\ub294 \uae09\uc5ec\uc138(\ucd5c\ub300 16~17%) \uacfc\uc138 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub300\ud45c\uc790\uac00 \ud55c\uad6d \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\ub77c\uba74 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \ud574\uc678 \ubc30\ub2f9 \uc18c\ub4dd\uc744 \uae08\uc735\uc18c\ub4dd\uc885\ud569\uacfc\uc138(\ucd5c\ub300 45% \ub204\uc9c4\uc138\uc728)\ub85c \ud569\uc0b0 \uc2e0\uace0\ud574\uc57c \ud558\ubbc0\ub85c, \ub300\ud45c\uc790\uc758 \ud55c\uad6d \uac70\uc8fc\uc790 \ud310\uc815 \uc5ec\ubd80, \ubc95\uc778\uc138 \uc2e4\ud6a8\uc138\uc728, \uae09\uc5ec \uc18c\ub4dd\uacf5\uc81c \ud55c\ub3c4, \ubc95\uc778 \ube44\uc6a9 \uc778\uc815(\uae09\uc5ec\ub294 \ubc95\uc778\uc138 \ube44\uc6a9 \ucc98\ub9ac \uac00\ub2a5, \ubc30\ub2f9\uc740 \ube44\uc6a9 \ubd88\uc778\uc815) \uc5ec\ubd80\ub97c \uc885\ud569\uc801\uc73c\ub85c \uc2dc\ubbac\ub808\uc774\uc158\ud558\uc5ec \uae09\uc5ec\uc640 \ubc30\ub2f9\uc758 \ucd5c\uc801 \ube44\uc728\uc744 \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8412\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8412\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud68c\uc0ac\uc5d0\uc11c \ud64d\ucf69 \uc544\ud30c\ud2b8 \uc6d4\uc138\ub97c \uc9c0\uc6d0\ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\ubb34\uc0c1 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \uc138\uae08\uc744 \uc904\uc77c \uc218 \uc788\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8412\" class=\"elementor-element elementor-element-a19f6d2 e-con-full e-flex e-con e-child\" data-id=\"a19f6d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bb15de elementor-widget elementor-widget-text-editor\" data-id=\"2bb15de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc8fc\uac70\ube44 \uc2e4\ube44 \uc815\uc0b0 \uc81c\ub3c4(Rental Reimbursement Scheme)\ub97c \ud65c\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9cc\uc57d \ud68c\uc0ac\uac00 \uc8fc\uac70\ube44\ub97c \uc77c\ubc18 \ud604\uae08 \uc218\ub2f9 \ud615\ud0dc\ub85c \uc9c0\uae09\ud558\uba74 \uc9c0\uc6d0\uc561 \uc804\uc561\uc774 \uae09\uc5ec \uc18c\ub4dd\uc5d0 \ud569\uc0b0\ub418\uc5b4 \ub192\uc740 \uc138\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ubc18\uba74, \uadfc\ub85c\uacc4\uc57d\uc11c\uc0c1 \uc8fc\uac70\ube44 \uc9c0\uc6d0 \uaddc\uc815\uc744 \uba85\uc2dc\ud558\uace0, \uc784\ub300\ucc28\uacc4\uc57d\uc11c(\uc815\ubd80 \uc2a4\ud0ec\ud504 \ub0a0\uc778 \uc644\ub8cc) \ubc0f \uc6d4\uc138 \ub0a9\ubd80 \uc601\uc218\uc99d\uc744 \ud68c\uc0ac\uac00 \uc9c1\uc811 \ud655\uc778\ud55c \ud6c4 \uc2e4\ube44\ub85c \uc815\uc0b0\ud574 \uc8fc\ub294 \uad6c\uc870\ub97c \uac16\ucd94\uba74 \uc138\ubc95\uc0c1 &#8216;\uac04\uc8fc \uc8fc\uac70 \uac00\uce58(Rental Value, \uae30\ubcf8 \uae09\uc5ec\uc758 10%)&#8217;\ub9cc \uacfc\uc138\uc18c\ub4dd\uc5d0 \uac00\uc0b0\ub429\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc0c1\ub2f9\ud55c \uc138\uae08\uc744 \ud569\ubc95\uc801\uc73c\ub85c \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8413\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8413\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud55c \uccab\ud574\uc778\ub370, \uc65c \uc544\uc9c1 \ubc1c\uc0dd\ud558\uc9c0\ub3c4 \uc54a\uc740 \ub2e4\uc74c \ud574 \uc138\uae08\uae4c\uc9c0 \uace0\uc9c0\uc11c\uc5d0 \uccad\uad6c\ub418\uc5c8\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8413\" class=\"elementor-element elementor-element-fb4c7d3 e-flex e-con-boxed e-con e-child\" data-id=\"fb4c7d3\" 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-8203f95 elementor-widget elementor-widget-text-editor\" data-id=\"8203f95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc758 &#8216;\ucd94\uc815\uacfc\uc138(Provisional Salaries Tax)&#8217; \uc120\ub0a9 \uc81c\ub3c4 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ud64d\ucf69\uc740 \ub9e4\uc6d4 \uae09\uc5ec\uc5d0\uc11c \uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uc9c0 \uc54a\ub294 \ub300\uc2e0, \ub2f9\ud574 \uacfc\uc138\uc5f0\ub3c4\uc758 \ud655\uc815\uc138\uc640 \ud568\uaed8 \ub2e4\uc74c \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud560 \uc138\uae08\uc744 \ub3d9\uc77c \uae08\uc561\uc73c\ub85c \ucd94\uc815\ud558\uc5ec \ud568\uaed8 \uccad\uad6c\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ubc95\uc778 \uc6b4\uc601 \uccab\ud574\ub098 \ucd5c\ucd08 \uc18c\ub4dd \ubc1c\uc0dd \uc5f0\ub3c4\uc5d0\ub294 \uc9c1\uc804 \uc5f0\ub3c4\uc5d0 \ub0a9\ubd80\ud55c \uc7a0\uc815\uc138\uac00 \uc5c6\uc73c\ubbc0\ub85c 1\ub144 \uce58 \ud655\uc815\uc138\uc640 \ub2e4\uc74c 1\ub144 \uce58 \uc7a0\uc815\uc138\uac00 \ud569\uc0b0 \uccad\uad6c\ub418\uc5b4 \uc77c\uc2dc\uc801\uc73c\ub85c \ub0a9\ubd80 \ubd80\ub2f4\uc774 \ucee4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud1b5\uc0c1 \uace0\uc9c0\uc138\uc561\uc758 75%\ub294 \uc774\ub4ec\ud574 1\uc6d4, \ub098\uba38\uc9c0 25%\ub294 4\uc6d4\uc5d0 \ubd84\ud560 \ub0a9\ubd80\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8414\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8414\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud558\uace0 \ud64d\ucf69\uc744 \ub5a0\ub098 \ud55c\uad6d\uc73c\ub85c \uadc0\uad6d\ud569\ub2c8\ub2e4. \ud68c\uc0ac\uac00 \uc989\uc2dc \ud1f4\uc9c1\uae08\uc744 \uc9c0\uae09\ud574\ub3c4 \ub418\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8414\" class=\"elementor-element elementor-element-84ee521 e-flex e-con-boxed e-con e-child\" data-id=\"84ee521\" 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-64a5d0e elementor-widget elementor-widget-text-editor\" data-id=\"64a5d0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc808\ub300 \uc548 \ub429\ub2c8\ub2e4. \uc138\ubb34 \uccad\uc0b0(Tax Clearance) \uc808\ucc28\ub97c \uc704\ubc18\ud558\uac8c \ub429\ub2c8\ub2e4. \ud64d\ucf69\uc744 \uc644\uc804\ud788 \ub5a0\ub098\uac70\ub098 1\uac1c\uc6d4 \uc774\uc0c1 \ud574\uc678\ub85c \ucd9c\uad6d\ud558\ub294 \uc9c1\uc6d0\uc774 \ud1f4\uc0ac\ud560 \uacbd\uc6b0, \uace0\uc6a9\uc8fc\ub294 \ucd9c\uad6d \ucd5c\uc18c 1\uac1c\uc6d4 \uc804\uc5d0 \uc138\ubb34\uad6d\uc5d0 IR56G \uc591\uc2dd\uc744 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \uc138\ubb34\uc870\ub840 \uc81c52\uc870(7)\uc5d0 \uc758\uac70\ud558\uc5ec, \ud68c\uc0ac\ub294 IR56G \uc81c\ucd9c\uc77c\ub85c\ubd80\ud130 1\uac1c\uc6d4 \ub3d9\uc548 \ub610\ub294 \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \uacf5\uc2dd &#8216;\ub0a9\uc138 \uccad\uc0b0 \uc644\ub8cc \ud1b5\uc9c0\uc11c(Letter of Release)&#8217;\ub97c \uc218\ub839\ud560 \ub54c\uae4c\uc9c0 \uc9c1\uc6d0\uc758 \ucd5c\uc885 \uae09\uc5ec, \ubbf8\uc9c0\uae09 \uc0c1\uc5ec\uae08, \ud1f4\uc9c1\uae08 \ub4f1 \ubaa8\ub4e0 \uc790\uae08\uc758 \uc9c0\uae09\uc744 \uc758\ubb34\uc801\uc73c\ub85c \ubcf4\ub958(Withholding)\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub97c \uc5b4\uae30\uace0 \uc790\uae08\uc744 \uc120\uc9c0\uae09\ud560 \uacbd\uc6b0 \uc9c1\uc6d0\uc758 \uccb4\ub0a9 \uc138\uae08\uc5d0 \ub300\ud574 \ud68c\uc0ac\uac00 \ub300\ub0a9 \ucc45\uc784\uc744 \uc9c0\uac8c \ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc744 \\uc124\\ub9bd\\ud558\\uace0 \\ub4f1\\uae30\\uc774\\uc0ac(Director)\\ub85c \\ub4f1\\uc7ac\\ub418\\uc5c8\\uc73c\\ub098 \\uc2e4\\uc81c\\ub85c\\ub294 \\ud55c\\uad6d\\uc5d0 \\uc8fc\\ub85c \\uac70\\uc8fc\\ud569\\ub2c8\\ub2e4. \\uae09\\uc5ec\\uc138\\ub97c \\ub0b4\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub124, \\uacfc\\uc138 \\ub300\\uc0c1\\uc774 \\ub429\\ub2c8\\ub2e4. \\uc77c\\ubc18 \\uc9c1\\uc6d0\\uc758 \\uacbd\\uc6b0 \\uc5f0\\uac04 \\ud64d\\ucf69 \\uccb4\\ub958 \\uc77c\\uc218\\uac00 60\\uc77c \\uc774\\ud558\\uc774\\uba74 &#8217;60\\uc77c \\uaddc\\uce59&#8217;\\uc5d0 \\ub530\\ub77c \\uae09\\uc5ec\\uc138\\uac00 \\uc804\\uc561 \\uba74\\uc81c\\ub420 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\uadf8\\ub7ec\\ub098 \\ubc95\\uc778\\uc758 \\ub4f1\\uae30\\uc774\\uc0ac\\uc758 \\ub4f1\\uae30\\uc774\\uc0ac \\ubcf4\\uc218(Director\\u2019s Fee)\\ub294 \\uadfc\\ub85c\\uc790\\uac00 \\uc544\\ub2cc \\ud68c\\uc0ac\\uc758 \\ubc95\\uc815 \\uc9c1\\uc704(Office-holder)\\uc5d0 \\uc758\\ud55c \\uc18c\\ub4dd\\uc73c\\ub85c \\uac04\\uc8fc\\ub418\\ubbc0\\ub85c 60\\uc77c \\uaddc\\uce59\\uc774 \\uc801\\uc6a9\\ub418\\uc9c0 \\uc54a\\uc2b5\\ub2c8\\ub2e4. \\ub530\\ub77c\\uc11c \\ud64d\\ucf69\\uc5d0 \\ub2e8 \\ud558\\ub8e8\\ub3c4 \\uc785\\uad6d\\ud558\\uc9c0 \\uc54a\\uc558\\ub354\\ub77c\\ub3c4 \\ud64d\\ucf69 \\ubc95\\uc778\\uc73c\\ub85c\\ubd80\\ud130 \\uc218\\ub839\\ud558\\ub294 \\ub4f1\\uae30\\uc774\\uc0ac \\ubcf4\\uc218 \\uc804\\uc561\\uc740 \\ud64d\\ucf69 \\uc6d0\\ucc9c \\uc18c\\ub4dd\\uc73c\\ub85c \\uac04\\uc8fc\\ub418\\uc5b4 \\ud64d\\ucf69 \\uc138\\ubb34\\uad6d\\uc5d0 \\uc2e0\\uace0\\ud558\\uace0 \\uc138\\uae08\\uc744 \\ub0a9\\ubd80\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\ub2e8, \\ud55c-\\ud64d\\ucf69 \\uc774\\uc911\\uacfc\\uc138\\ubc29\\uc9c0\\ud611\\uc815\\uc5d0 \\ub530\\ub77c \\ud55c\\uad6d \\uc885\\ud569\\uc18c\\ub4dd\\uc138 \\uc2e0\\uace0 \\uc2dc \\ud64d\\ucf69\\uc5d0\\uc11c \\ub0a9\\ubd80\\ud55c \\uc138\\uc561\\uc744 \\uc678\\uad6d\\ub0a9\\ubd80\\uc138\\uc561\\uacf5\\uc81c\\ub85c \\uacf5\\uc81c\\ubc1b\\uc744 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc5d0\\uc11c \\ub300\\ud45c\\uc790\\uac00 \\uae09\\uc5ec\\ub97c \\ubc1b\\ub294 \\uac83\\uacfc \\ubc95\\uc778 \\ubc30\\ub2f9\\uc73c\\ub85c \\ubc1b\\ub294 \\uac83 \\uc911 \\uc138\\ubb34\\uc0c1 \\uc5b4\\ub290 \\ucabd\\uc774 \\ub354 \\uc720\\ub9ac\\ud55c\\uac00\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ud604\\uc9c0 \\uc138\\ubc95\\ub9cc \\uace0\\ub824\\ud558\\uba74 \\ubc30\\ub2f9\\uc774 \\uc720\\ub9ac\\ud569\\ub2c8\\ub2e4. \\ud64d\\ucf69\\uc740 \\ubc95\\uc778\\uc138(\\uc774\\uc724\\uc138, 2\\ub2e8\\uacc4 \\uc138\\uc728 8.25%\\\/16.5%) \\ub0a9\\ubd80 \\ud6c4 \\ubc1c\\uc0dd\\ud558\\ub294 \\ubc30\\ub2f9\\uae08\\uc5d0 \\ub300\\ud574 \\ubc30\\ub2f9\\uc18c\\ub4dd\\uc138 \\ubc0f \\uc6d0\\ucc9c\\uc9d5\\uc218\\uc138\\uac00 \\uc804\\uba74 \\uba74\\uc81c(0%)\\ub418\\uae30 \\ub54c\\ubb38\\uc785\\ub2c8\\ub2e4. \\ubc18\\uba74 \\uae09\\uc5ec\\ub294 \\uae09\\uc5ec\\uc138(\\ucd5c\\ub300 16~17%) \\uacfc\\uc138 \\ub300\\uc0c1\\uc774 \\ub429\\ub2c8\\ub2e4. \\uadf8\\ub7ec\\ub098 \\ub300\\ud45c\\uc790\\uac00 \\ud55c\\uad6d \\uc138\\ubc95\\uc0c1 \\uac70\\uc8fc\\uc790\\ub77c\\uba74 \\ud55c\\uad6d \\uad6d\\uc138\\uccad\\uc5d0 \\ud574\\uc678 \\ubc30\\ub2f9 \\uc18c\\ub4dd\\uc744 \\uae08\\uc735\\uc18c\\ub4dd\\uc885\\ud569\\uacfc\\uc138(\\ucd5c\\ub300 45% \\ub204\\uc9c4\\uc138\\uc728)\\ub85c \\ud569\\uc0b0 \\uc2e0\\uace0\\ud574\\uc57c \\ud558\\ubbc0\\ub85c, \\ub300\\ud45c\\uc790\\uc758 \\ud55c\\uad6d \\uac70\\uc8fc\\uc790 \\ud310\\uc815 \\uc5ec\\ubd80, \\ubc95\\uc778\\uc138 \\uc2e4\\ud6a8\\uc138\\uc728, \\uae09\\uc5ec \\uc18c\\ub4dd\\uacf5\\uc81c \\ud55c\\ub3c4, \\ubc95\\uc778 \\ube44\\uc6a9 \\uc778\\uc815(\\uae09\\uc5ec\\ub294 \\ubc95\\uc778\\uc138 \\ube44\\uc6a9 \\ucc98\\ub9ac \\uac00\\ub2a5, \\ubc30\\ub2f9\\uc740 \\ube44\\uc6a9 \\ubd88\\uc778\\uc815) \\uc5ec\\ubd80\\ub97c \\uc885\\ud569\\uc801\\uc73c\\ub85c \\uc2dc\\ubbac\\ub808\\uc774\\uc158\\ud558\\uc5ec \\uae09\\uc5ec\\uc640 \\ubc30\\ub2f9\\uc758 \\ucd5c\\uc801 \\ube44\\uc728\\uc744 \\uc124\\uacc4\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud68c\\uc0ac\\uc5d0\\uc11c \\ud64d\\ucf69 \\uc544\\ud30c\\ud2b8 \\uc6d4\\uc138\\ub97c \\uc9c0\\uc6d0\\ubc1b\\uace0 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\uc138\\ubb34\\uc0c1 \\uc5b4\\ub5bb\\uac8c \\ucc98\\ub9ac\\ud574\\uc57c \\uc138\\uae08\\uc744 \\uc904\\uc77c \\uc218 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc8fc\\uac70\\ube44 \\uc2e4\\ube44 \\uc815\\uc0b0 \\uc81c\\ub3c4(Rental Reimbursement Scheme)\\ub97c \\ud65c\\uc6a9\\ud574\\uc57c \\ud569\\ub2c8\\ub2e4. \\ub9cc\\uc57d \\ud68c\\uc0ac\\uac00 \\uc8fc\\uac70\\ube44\\ub97c \\uc77c\\ubc18 \\ud604\\uae08 \\uc218\\ub2f9 \\ud615\\ud0dc\\ub85c \\uc9c0\\uae09\\ud558\\uba74 \\uc9c0\\uc6d0\\uc561 \\uc804\\uc561\\uc774 \\uae09\\uc5ec \\uc18c\\ub4dd\\uc5d0 \\ud569\\uc0b0\\ub418\\uc5b4 \\ub192\\uc740 \\uc138\\uae08\\uc774 \\ubd80\\uacfc\\ub429\\ub2c8\\ub2e4. \\ubc18\\uba74, \\uadfc\\ub85c\\uacc4\\uc57d\\uc11c\\uc0c1 \\uc8fc\\uac70\\ube44 \\uc9c0\\uc6d0 \\uaddc\\uc815\\uc744 \\uba85\\uc2dc\\ud558\\uace0, \\uc784\\ub300\\ucc28\\uacc4\\uc57d\\uc11c(\\uc815\\ubd80 \\uc2a4\\ud0ec\\ud504 \\ub0a0\\uc778 \\uc644\\ub8cc) \\ubc0f 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