{"id":98064,"date":"2023-03-21T17:41:23","date_gmt":"2023-03-21T09:41:23","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=98064"},"modified":"2025-02-21T16:05:23","modified_gmt":"2025-02-21T08:05:23","slug":"%ed%99%8d%ec%bd%a9-%ed%9a%8c%ea%b3%84%ea%b8%b0%ec%a4%80-%ed%9a%8c%ea%b3%84%ec%8b%9c%ec%8a%a4%ed%85%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-%ed%9a%8c%ea%b3%84%ea%b8%b0%ec%a4%80-%ed%9a%8c%ea%b3%84%ec%8b%9c%ec%8a%a4%ed%85%9c-%ea%b0%80%ec%9d%b4%eb%93%9c\/","title":{"rendered":"\ud64d\ucf69 \ud68c\uacc4\uae30\uc900\uc5d0 \ub300\ud55c \uac04\ub2e8 \uc9c0\uce68"},"content":{"rendered":"\n
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\"\ud64d\ucf69
\ud64d\ucf69 \ud68c\uacc4\uae30\uc900 \ubc0f \ud68c\uacc4\uc2dc\uc2a4\ud15c \uac00\uc774\ub4dc<\/figcaption><\/figure>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900\uc740 \ud64d\ucf69\uc5d0\uc11c \uae08\uc735 \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \ubc29\uc2dd\uc5d0 \ub300\ud55c \uaddc\uce59\uc785\ub2c8\ub2e4. \ub300\ub7b5\uc801\uc778 \uae30\ubcf8 \uac1c\ub150\uc744 \uc124\uba85\ud558\uace0, \uba85\ub8cc\ud654\ud558\uba70, \uc790\uae08 \ucc98\ub9ac \ubc29\uc2dd \uae30\uc900\uc744 \uc81c\uacf5\ud558\ub294 \uc77c\ub828\uc758 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

\uac04\ub2e8\ud788 \ub9d0\ud574\uc11c, \ud68c\uacc4\uae30\uc900\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc640 \uae30\ud0c0 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \ub300\ud55c “\uc815\ud655\ud558\uace0 \uacf5\uc815\ud55c” \uac1c\uc694\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\ub294 \ud2b9\uc815 \uc801\uaca9 \uc911\uc18c\uae30\uc5c5\uc5d0 \ub300\ud55c \uc7ac\ubb34\ubcf4\uace0\uae30\uc900(SME-FRS)\uc744 \uc0ac\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. 2010\ub144 4\uc6d4 30\uc77c \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c\ub294 \uc77c\ubc18 \ub300\uc911\uc5d0\uac8c\ub294 \uacf5\uac1c\ub418\uc9c0 \uc54a\ub294 \ud64d\ucf69 \ubbfc\uac04\uae30\uc5c5\uc5d0 \ub300\ud55c \ud64d\ucf69 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900(HKFRS for Private Entities)\uc744 \uc2b9\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ubcf8 \uae00\uc5d0\uc11c \ud64d\ucf69 \ud68c\uacc4 \uae30\uc900 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \ub2e4\ub8f0 \uc608\uc815\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

<\/div>\n\n\n\n
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\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)<\/h3>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc740 \ud64d\ucf69 \ubc95\uc778\uc758 \uacbd\uc81c\uc801 \uac70\ub798, \ud22c\uc790\uc758 \uae30\ub85d\uacfc \ud3c9\uac00\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\uba70 \uc774\ub97c \ud1b5\ud574 \uc7ac\ubb34\uc81c\ud45c \ud22c\uba85\uc131\uc744 \uc81c\uace0\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900\uc740 ‘\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)’\uc73c\ub85c\ub3c4 \uc798 \uc54c\ub824\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69\uc740 2005\ub144 1\uc6d4\ubd80\ud130 \ud68c\uacc4\uae30\uc900(FRS)\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IASB)\uc758 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS; International Financial Reporting Standards)\uc744 \uae30\ubc18\uc73c\ub85c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69 \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(HK GAAP)\uc758 \uc815\uc758<\/h3>\n\n\n\n

\ud64d\ucf69 \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(HK GAAP)\uc740 \ud64d\ucf69\uc774 \uc77c\ubc18\uc801\uc73c\ub85c \uc218\uc6a9\ud558\ub294 \ud68c\uacc4\uc6d0\uce59\uc744 \ub73b\ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uacb0\uc0b0 \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud560 \ub54c \ud68c\uacc4 \uaddc\uce59\uacfc \uad00\ub840 \uaddc\uc728\uc744 \uaf2d \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ub610\ud55c \uae30\uc5c5\uc740 \uc81c\uc0bc\uc790\uc5d0\uac8c \uc5f0\uac04 \ud68c\uacc4\uc815\ubcf4\ub97c \uacf5\uac1c\ud560 \ub54c, \ud56d\uc0c1 \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uc744 \uc900\uc218\ud574\uc57c \ud558\uba70, \uc0c1\uc7a5\ub41c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ud64d\ucf69 \uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c(Securities and Futures Commission, SFC)\uc758 \uaddc\uc815\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uc740 \uc8fc\uc2dd \ud3c9\uac00, \uc790\uc0b0 \uc124\uba85, \uc7ac\ubb34\uc81c\ud45c \ubc0f \uc7ac\ubb34 \ubcf4\uace0\ub97c \uaddc\uc81c\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

GAAP \uae30\uc900\uc5d0 \ub530\ub974\uba74, \ube44GAAP \uce21\uc815\uae30\uc900\uc740 \uc0ac\uc5c5\ubcf4\uace0\uc11c\uc640 \ub274\uc2a4 \uae30\uc0ac \ub4f1 \uae30\ud0c0 \uacf5\uc720\ub41c \ubcf4\uace0\uc11c\uc5d0 \ubc18\ub4dc\uc2dc \uacf5\uc2dc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uc758 \ucc28\uc774\uc810\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/h3>\n\n\n\n

\uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc758 \uc8fc\ub41c \ucc28\uc774\uc810\uc740 \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uc740 \uaddc\uce59\uc5d0 \uae30\ubc18\uc744 \ub450\ub294 \ud55c\ud3b8 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\ub294 \uc6d0\uce59\uc5d0 \uae30\ubc18\uc744 \ub454\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. <\/p>\n\n\n\n

\uc989, \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59\uc740 \uac1c\ubcc4 \uc0ac\uac74\ub4e4\uc744 \uc911\uc2ec\uc73c\ub85c \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc548 \uad00\ub828 \uc138\ubd80\uc801\uc778 \uaddc\uce59\uc744 \uc81c\uacf5\ud558\uc9c0\ub9cc \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc740 \ud569\ub9ac\uc801\uc778 \ud68c\uacc4 \ucc98\ub9ac \ud310\ub2e8\uc744 \uc704\ud55c \uc6d0\uce59\ub9cc\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP)\uc740 \uc7ac\uace0 \ucc98\ub9ac \ubc29\uc2dd\uc5d0\uc11c \ud070 \ucc28\uc774\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(GAAP) \uc740 \uc7ac\ubb34 \uae30\ub85d\uc5d0 \ub300\ud55c \uc7ac\uace0 \ud6c4\uc785 \uc120\ucd9c (Last in, First Out)\uc744 \ud5c8\uc6a9\ud558\uc9c0\ub9cc, \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc740 \ud574\ub2f9 \uc7ac\uace0\ubc95\uc744 \uae08\uc9c0\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uad6c\ubd84<\/h3>\n\n\n\n

\u2022 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\uc5d0 \ub530\ub974\uba74, \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc740 \ubaa8\ub4e0 \uae30\uc5c5\uc758 \uc5f0\uac04 \ubcf4\uace0\uc640 \ub2e4\uc591\ud55c \ud615\ud0dc\uc758 \ud22c\uc790 \ubcf4\uace0\uc5d0 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u2022 \ubbfc\uac04 \ubd80\ubb38, \ubbf8\ub514\uc5b4 \ubc0f \uc815\ubd80\ub294 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \ubc94\uc704\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u2022 \uc77c\ubc18\uc778\ub4e4\uc744 \ud3ec\ud568\ud55c \uc218\ub9ce\uc740 \uc0ac\uc6a9\uc790\uc758 \uc8fc\uc694 \uc815\ubcf4 \uc694\uad6c\uc0ac\ud56d\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \uc81c\uacf5\ub418\ub294 \ub300\ubd80\ubd84\uc758 \ud68c\uacc4 \uae30\ub85d\uc740 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS) \uc801\uc6a9 \ud558\uc5d0 \uc791\uc131\ub429\ub2c8\ub2e4<\/p>\n\n\n\n

<\/div>\n\n\n\n
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\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/a><\/div>\n<\/div>\n\n\n\n
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\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uae30\ubcf8 \uac1c\ub150<\/strong><\/h3>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uae30\ubcf8 \uac1c\ub150\uc740 \u2018\ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4(Accrual-Based Accounting)\u2019\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

\ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4<\/strong><\/p>\n\n\n\n

\ud64d\ucf69 \uae30\uc5c5\uc740 \ubc18\ub4dc\uc2dc \ubc1c\uc0dd\uc8fc\uc758 \uae30\ubc18\uc758 \ud68c\uacc4\ub97c \ud65c\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ubb34\uc5ed \ub4f1, \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ubc1c\uc0dd\ud588\uc744 \uacbd\uc6b0\ub97c \uae30\uc900\uc73c\ub85c \uadf8\uc5d0 \ub300\ud55c \uae30\ub85d\uc744 \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \ud574\ub2f9 \uc804\uc81c \ud558\uc5d0 \uc791\uc131\ub41c \uc7ac\ubb34 \ubcf4\uace0\uc11c\ub294, \uc774\uc6a9\uc790\ub4e4\uc5d0\uac8c \ud5a5\ud6c4\uc758 \uc790\uae08 \ud750\ub984\uacfc \uc608\uc0c1 \uc218\uc775 \ub4f1\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69\uc5d0\uc11c \uc2e4\ud589\ub418\ub294 \ud68c\uacc4 \uaddc\uc815<\/strong><\/p>\n\n\n\n

\ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc740 41\uac1c\uc758 \ud68c\uacc4 \uac00\uc774\ub4dc\ub77c\uc778, 15\uac1c\uc758 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900 \ubc0f \uae30\ud0c0 \uac1c\ub150\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubaa9\ucc28\uc5d0\ub294 \ud68c\uacc4 \uc815\ubcf4, \uc138\ubb34, \uc218\uc775\uacfc \ube44\uc6a9 \uacc4\uc815 \ub4f1 \ub2e4\uc591\ud55c \uc8fc\uc81c\ub4e4\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud558\uae30\ub294 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c \ud578\ub4dc\ubd81\uc5d0 \uba85\uc2dc\ub41c \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc758 \uc608\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n

\u2022 \uae30\uc5c5\uc774 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ucd9c\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc77c\ubc18\uc801\uc778 \uc694\uad6c\uc0ac\ud56d \uc815\uc758<\/p>\n\n\n\n

\u2022 \ud68c\uacc4\uc801 \uce21\uba74\uc5d0\uc11c\uc758 \uc7ac\uace0 \ucc98\ub9ac \ubc29\uc2dd \uba85\ub8cc\ud654<\/p>\n\n\n\n

\u2022 \ud2b9\uc815 \uac70\ub798 \ubc0f \uc0c1\ud669\uc5d0 \ub530\ub978 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc7ac\ubb34\uc81c\ud45c \uac1c\uc694<\/p>\n\n\n\n

\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c\uc758 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS) \ud578\ub4dc\ubd81\uc744 \ucc38\uace0\ud558\uba74, \ud64d\ucf69\uc5d0\uc11c \uc2e4\ud589\ub418\ub294 \ub354 \ub9ce\uc740 \ud68c\uacc4 \uaddc\uc815\uacfc \uc804\uccb4\uc801\uc778 \uac00\uc774\ub4dc\ub97c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\uae30\uc5c5\uc5d0 \ub300\ud55c \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS) \uc801\uc6a9<\/strong><\/h3>\n\n\n\n

\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)\ub294 \uae30\uc5c5\uc5d0 \ud2b9\ud654\ub41c \ubcf4\uace0 \uad6c\uc870\ub97c \ub9c8\ub828\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud64d\ucf69\uc5d0 \uc124\ub9bd\ub41c \uae30\uc5c5\uc774 \ud64d\ucf69 \uc7ac\ubb34 \ubcf4\uace0\uae30\uc900(HKFRS)\uc5d0 \ub530\ub77c \uae30\uc5c5\ud45c\uc900\uaddc\uc815\uc744 \uc801\uc6a9\uc744 \uc6d0\ud560 \uacbd\uc6b0, \ub2e4\uc74c \ud45c\uc900 SME-FRF \ubc0f SME-FRS\uaddc\uc815 \uc0ac\ud56d\uc5d0 \ub530\ub77c \uc2e0\uace0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\u2022 \uc8fc\uc8fc\ub4e4\uc5d0\uac8c \ucd5c\uc18c 75% \uc774\uc0c1\uc758 \ub3d9\uc758\ub97c \uc5bb\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\u2022 \ud544\uc694\uc5d0 \ub530\ub77c \ub2e4\ub978 \uaddc\ubaa8\uc758 \ud68c\uc0ac\ub85c \ubd84\ub958\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

<\/td>\uc18c\uaddc\ubaa8 \uadf8\ub8f9 \ub610\ub294 \ud68c\uc0ac<\/td>\uc18c\uaddc\ubaa8 \ubbfc\uac04 \uc0ac\uc5c5\uc790 \ubc0f \uc0ac\uc5c5\uccb4<\/td>\ub300\uaddc\ubaa8 \ubbfc\uac04 \uc0ac\uc5c5\uc790 \ubc0f \uc0ac\uc5c5\uccb4 (\u201c\uc801\uaca9 \uc2dc\u201d)<\/td><\/tr>
\uc5f0\uac04 \uc218\uc785<\/td>HKD 2,500\ub9cc \ubbf8\ub9cc<\/td>HKD 1\uc5b5 \ubbf8\ub9cc<\/td>HKD 2\uc5b5 \ubbf8\ub9cc<\/td><\/tr>
\uc804\uccb4 \uc790\uc0b0<\/td>\uc81c\ud55c \uc5c6\uc74c<\/td>HKD 1\uc5b5 \ubbf8\ub9cc<\/td>HKD 20\uc5b5 \ubbf8\ub9cc<\/td><\/tr>
\uc815\uc9c1\uc6d0<\/td>\uc81c\ud55c \uc5c6\uc74c<\/td>HKD 1\uc5b5 \ubbf8\ub9cc<\/td>HKD 10\uc5b5 \ubbf8\ub9cc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\ube44\uacf5\uac1c\ud68c\uc0ac \ubc0f \uc720\ud55c\ubcf4\uc99d\ud68c\uc0ac\ub3c4 \ub300\uccb4 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud68c\uacc4 \ubb38\uc11c \uac04\uc18c\ud654:<\/p>\n\n\n\n

\u2022 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS)\uc744 \uc0ac\uc6a9\ud558\ub294 \ub300\uc2e0, \ud64d\ucf69 \ud45c\uc900 \ubc0f \uccb4\uc81c\uc5d0 \ub530\ub77c \uc5f0\uac04 \uc7ac\ubb34\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\ub294 \ubc29\ubc95\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/p>\n\n\n\n

\u2022 \uc790\uc0b0\uc774\ub098 \ubd80\ucc44\uac00 \uc2e4\uc81c \uc2dc\uc7a5\uac00\uce58\ub85c \ud3c9\uac00\ud558\uc9c0 \uc54a\uace0, \uc138\uae08\uc774 \uccb4\ub0a9\ub418\uc9c0 \uc54a\uc558\ub2e4\uba74, \uae30\uc5c5\uc758 \ud68c\uacc4 \ubb38\uc11c\ub294 \uc5ed\uc0ac\uc801 \uc6d0\uac00\ubc95\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc791\uc131\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\uac00 \ub3c4\uc640\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4!<\/strong><\/h3>\n\n\n\n

\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528(PREMIA TNC)\uc758 \ud68c\uacc4 \uc804\ubb38\uac00\ub4e4\uc740 \uc804\ubb38 \uc9c0\uc2dd\uacfc \uc218\uc2ed \ub144\uc758 \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uadc0\uc0ac\uc758 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uac00\uc7a5 \uc801\ud569\ud55c \uc194\ub8e8\uc158\uc744 \uad6c\ucd95\ud558\uace0 \ub2e4\ubc29\uba74\uc758 \uc138\ubb34\uc801 \uc870\uc5b8\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\uc790\uc138\ud55c \uc815\ubcf4\ub294 \ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528(PREMIAT TNC) \uacf5\uc2dd \ube14\ub85c\uadf8 \ubc0f \uacf5\uc2dd \uc6f9\uc0ac\uc774\ud2b8<\/a>\uc5d0\uc11c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad00\ub828 \ubb38\uc758 \uc0ac\ud56d \uc788\uc73c\uc2dc\uba74 \ub2f9\uc0ac \uc774\uba54\uc77c \ub610\ub294 \uc720\uc120 \uc5f0\ub77d\ud574\uc8fc\uc2dc\uba74 \ud568\uaed8 \ub17c\uc758\ud574 \ub4dc\ub9ac\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

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<\/span> 3<\/span> minutes<\/span><\/span>\ud64d\ucf69 \ud68c\uacc4\uae30\uc900\uc740 \ud64d\ucf69\uc5d0\uc11c \uae08\uc735 \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \ubc29\uc2dd\uc5d0 \ub300\ud55c \uaddc\uce59\uc785\ub2c8\ub2e4. \ub300\ub7b5\uc801\uc778 \uae30\ubcf8 \uac1c\ub150\uc744 \uc124\uba85\ud558\uace0, \uba85\ub8cc\ud654\ud558\uba70, \uc790\uae08 \ucc98\ub9ac \ubc29\uc2dd\uc5d0 \uad00\ud55c \uaddc\uc815\uc758 \ucd5c\uc18c\ud55c\uc758 \uac00\uc2dc\uc131\uc744 \uc704\ud55c \uc77c\ub828\uc758 \uc9c0\uce68\uc785\ub2c8\ub2e4.
\n\uac04\ub2e8\ud788 \ub9d0\ud574\uc11c, \ud68c\uacc4\uae30\uc900\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc640 \uae30\ud0c0 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \ub300\ud55c “\uc815\ud655\ud558\uace0 \uacf5\uc815\ud55c” \uac1c\uc694\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":98066,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[176],"tags":[],"class_list":["post-98064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/03\/20230321-\ud648\ube14.png","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"\n\ud64d\ucf69 \ud68c\uacc4\uae30\uc900 \ubc0f \ud68c\uacc4\uc2dc\uc2a4\ud15c \uac00\uc774\ub4dc | 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