{"id":31732,"date":"2026-02-24T00:01:44","date_gmt":"2026-02-23T21:01:44","guid":{"rendered":"https:\/\/serkalaw.com\/service\/tax-law-customs-regulations-turkey-2\/"},"modified":"2026-04-23T00:59:58","modified_gmt":"2026-04-22T21:59:58","slug":"turkey-tax-law-ko","status":"publish","type":"service","link":"https:\/\/serkalaw.com\/ko\/service\/turkey-tax-law-ko\/","title":{"rendered":"\ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95"},"content":{"rendered":"<section class=\"serka-dup-clean serka-dup-clean-rollout\" data-serka-dup-clean=\"20260423b-31732-rollout\" dir=\"ltr\" lang=\"ko\">\n<h2>AI \uc694\uc57d \ubc0f \uc758\uc0ac\uacb0\uc815 \ud504\ub808\uc784<\/h2>\n<p>\ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \ub294 \ub2e8\uc21c\ud55c \uc815\ubcf4 \ud56d\ubaa9\uc774 \uc544\ub2c8\ub77c \ub2f9\uc0ac\uc790, \uc0ac\uc2e4\uad00\uacc4, \ubb38\uc11c, \uae30\ud55c, \uad00\ud560 \ubc0f \ud130\ud0a4\uc5d0\uc11c\uc758 \uc2e4\ud589 \uac00\ub2a5\uc131\uc744 \ud568\uaed8 \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc2e4\uc81c \ubc95\ub960 \uc0ac\uc548\uc785\ub2c8\ub2e4. \ud575\uc2ec\uc740 \ubc18\ubcf5 \uc124\uba85\uc774 \uc544\ub2c8\ub77c \uc99d\uac70\uc640 \uc808\ucc28\ub97c \uc5f0\uacb0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ud575\uc2ec \uc694\uc57d<\/h2>\n<ul>\n<li>\ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \uc5d0\uc11c\ub294 \uacc4\uc57d\uc11c, \ub4f1\uae30\uc790\ub8cc, \uc9c0\uae09\uc99d\ube59, \ud1b5\uc9c0, \uc774\uba54\uc77c, \uc704\uc784\uc7a5, \ubc88\uc5ed\ubcf8, \ud68c\uc0ac\uc790\ub8cc \ub610\ub294 \uac00\uc871\uad00\uacc4 \uc790\ub8cc\ub97c \uc0ac\uc548\uc5d0 \ub9de\uac8c \uad6c\ubd84\ud569\ub2c8\ub2e4. \uac01 \uc790\ub8cc\ub294 \ud558\ub098\uc758 \uc8fc\uc7a5\uacfc \ud558\ub098\uc758 \uc758\uc0ac\uacb0\uc815 \ud3ec\uc778\ud2b8\ub97c \ub4b7\ubc1b\uce68\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<li>\ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \uc758 \uc704\ud5d8\uc740 \uad00\ud560, \uae30\ud55c, \ubc88\uc5ed \ud488\uc9c8, \uc0c1\ub300\ubc29 \ud56d\ubcc0, \ube44\uc6a9 \ub610\ub294 \uc9d1\ud589 \uac00\ub2a5\uc131\uc744 \ud655\uc778\ud558\uc9c0 \uc54a\uc740 \ucc44 \uc808\ucc28\ub97c \uc2dc\uc791\ud560 \ub54c \ucee4\uc9d1\ub2c8\ub2e4. \ucd08\uae30 \uac80\ud1a0\ub294 \uc774\ud6c4 \uc218\uc815 \ube44\uc6a9\uacfc \uc2dc\uac04 \uc190\uc2e4\uc744 \uc904\uc785\ub2c8\ub2e4.<\/li>\n<li>\ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \uc758 \ub2e4\uc74c \ub2e8\uacc4\ub294 \ubcf4\uc720 \ubb38\uc11c\ub97c \uc9e7\uac8c \uac80\ud1a0\ud558\uc5ec \uc785\uc99d\ub41c \uc0ac\uc2e4, \ub204\ub77d \uc790\ub8cc, \uae09\ud55c \uae30\ud55c, \uc801\uc808\ud55c \uae30\uad00 \ubc0f \ud604\uc2e4\uc801\uc778 \uacb0\uacfc\ub97c \uc815\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. Serka \ubc95\ub960\uc0ac\ubb34\uc18c \ub294 \uc774\ub97c \ud611\uc0c1, \uc2e0\uccad, \uc18c\uc1a1, \uc911\uc7ac \ub610\ub294 \uc9d1\ud589 \uacc4\ud68d\uc73c\ub85c \uc804\ud658\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/section>\n<p>\uc774 \ubb38\uc11c\ub294 \ud130\ud0a4\uc5d0\uc11c \uc0ac\uc5c5\ud558\uac70\ub098 \ud22c\uc790\ud558\ub294 \ud55c\uad6d \uae30\uc5c5\u00b7\uac1c\uc778\uc744 \uc704\ud55c <strong>\uc138\ubb34\u00b7\uad00\uc138 \uc2e4\ubb34 \uac00\uc774\ub4dc<\/strong>\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \u201c\uc138\uae08 \uc885\ub958 \ub098\uc5f4\u201d\uc774 \uc544\ub2c8\ub77c, \uc2e4\uc81c \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uacfc\uc138 \ub9ac\uc2a4\ud06c\ub97c \uc0ac\uc804\uc5d0 \ud1b5\uc81c\ud558\uace0 \uc2e0\uace0\u00b7\uc99d\ube59\u00b7\ubd84\uc7c1 \ub300\uc751\uae4c\uc9c0 \uc5f0\uacb0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubcf8 \ub0b4\uc6a9\uc740 <strong>2026\ub144 2\uc6d4 27\uc77c<\/strong> \uae30\uc900 \uc77c\ubc18 \uc2e4\ubb34\ub97c \ubc18\uc601\ud558\uba70, \uc138\ubc95\u00b7\ud589\uc815 \ud574\uc11d\u00b7\uad00\uc138 \uc2e4\ubb34\ub294 \uc218\uc2dc\ub85c \ubcc0\uacbd\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud130\ud0a4\uc5d0\uc11c \uc138\ubb34 \ub9ac\uc2a4\ud06c\uac00 \ucee4\uc9c0\ub294 \ub300\ud45c \uc0c1\ud669\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. (1) \uacc4\uc57d \uad6c\uc870\uc640 \uc138\uae08 \uad6c\uc870\uac00 \ubd84\ub9ac\ub41c \uacbd\uc6b0, (2) \uad6d\uacbd \uac04 \uc1a1\uae08 \uc99d\ube59\uc774 \ubd88\uc644\uc804\ud55c \uacbd\uc6b0, (3) \uace0\uc815\uc0ac\uc5c5\uc7a5(PE) \uac00\ub2a5\uc131\uc744 \uac04\uacfc\ud55c \uacbd\uc6b0. \uc774 \uc138 \uac00\uc9c0\ub294 \uc138\uc561 \uc790\uccb4\ubcf4\ub2e4 <strong>\uac00\uc0b0\uc138\u00b7\uc9c0\uc5f0\uc774\uc790\u00b7\ubd84\uc7c1 \ube44\uc6a9<\/strong>\uc744 \ud06c\uac8c \ub9cc\ub4ed\ub2c8\ub2e4.<\/p>\n<p>\uad00\ub828 \uc11c\ube44\uc2a4: <a href=\"https:\/\/serkalaw.com\/ko\/service\/turkey-commercial-transactions-ko\/\">\uc0c1\uac70\ub798\u00b7\uacc4\uc57d<\/a>, <a href=\"https:\/\/serkalaw.com\/ko\/service\/turkey-company-establishment-ko\/\">\ubc95\uc778\uc124\ub9bd<\/a>, <a href=\"https:\/\/serkalaw.com\/ko\/service\/turkey-commercial-litigation-ko\/\">\uc0c1\uc0ac\uc18c\uc1a1<\/a>.<\/p>\n<h2>\ud130\ud0a4 \uc138\ubb34 \uad6c\uc870 \ud55c\ub208\uc5d0 \ubcf4\uae30<\/h2>\n<table>\n<thead>\n<tr>\n<th>\uc138\ubaa9<\/th>\n<th>\ud575\uc2ec \ud3ec\uc778\ud2b8<\/th>\n<th>\uc2e4\ubb34 \ub9ac\uc2a4\ud06c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubc95\uc778\uc138<\/td>\n<td>\ubc95\uc778 \uacfc\uc138\uc18c\ub4dd \uae30\uc900<\/td>\n<td>\ube44\uc6a9 \ubd80\uc778, \uc774\uc804\uac00\uaca9 \uc870\uc815<\/td>\n<\/tr>\n<tr>\n<td>\ubd80\uac00\uac00\uce58\uc138(VAT)<\/td>\n<td>\uc7ac\ud654\u00b7\uc6a9\uc5ed \uacf5\uae09, \uc218\uc785, \uc5ed\uc678\uac70\ub798 \uc774\uc288<\/td>\n<td>\ub9e4\uc785\uc138\uc561 \uacf5\uc81c \uc81c\ud55c, \uc778\ubcf4\uc774\uc2a4 \ubd88\uc77c\uce58<\/td>\n<\/tr>\n<tr>\n<td>\uc6d0\ucc9c\uc9d5\uc218\uc138<\/td>\n<td>\uad6d\uacbd \uac04 \ub85c\uc5f4\ud2f0\u00b7\uc774\uc790\u00b7\uc11c\ube44\uc2a4 \ub300\uac00<\/td>\n<td>DTA \uc801\uc6a9 \ub204\ub77d, \uacfc\ub2e4\uc6d0\ucc9c\uc9d5\uc218<\/td>\n<\/tr>\n<tr>\n<td>\uad00\uc138\u00b7\uc218\uc785\ubd80\ub2f4\uae08<\/td>\n<td>\ud488\ubaa9\ubd84\ub958(HS), \uc6d0\uc0b0\uc9c0, \uad00\uc138\ud3c9\uac00<\/td>\n<td>\uc624\ubd84\ub958, \ucd94\uc9d5, \ud1b5\uad00 \uc9c0\uc5f0<\/td>\n<\/tr>\n<tr>\n<td>\uc778\uc9c0\uc138\/\uae30\ud0c0<\/td>\n<td>\ubb38\uc11c \uc720\ud615\ubcc4 \ubd80\uacfc \uac00\ub2a5\uc131<\/td>\n<td>\uacc4\uc57d \uccb4\uacb0 \ud6c4 \uc608\uae30\uce58 \uc54a\uc740 \ube44\uc6a9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\ud55c\uad6d \uae30\uc5c5\uc774 \uba3c\uc800 \uc810\uac80\ud574\uc57c \ud560 10\uac1c \ud56d\ubaa9<\/h2>\n<ol>\n<li>\ud130\ud0a4 \ub0b4 \uace0\uc815\uc0ac\uc5c5\uc7a5(PE) \uc131\ub9bd \uac00\ub2a5\uc131<\/li>\n<li>\uac70\ub798 \uad6c\uc870\ubcc4 \ubc95\uc778\uc138 \uadc0\uc18d(\ubcf8\uc810 vs \ud604\uc9c0\ubc95\uc778)<\/li>\n<li>\ud55c-\ud130 \uc870\uc138\uc870\uc57d(DTA) \uc801\uc6a9 \uc694\uac74<\/li>\n<li>\uc6d0\ucc9c\uc9d5\uc218\uc138\uc728 \ubc0f \uc870\uc57d\uac10\uba74 \ubb38\uc11c<\/li>\n<li>VAT \uacfc\uc138\uc9c0(place of supply) \ud310\uc815<\/li>\n<li>\uc5ed\uc678 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c reverse charge \ucc98\ub9ac<\/li>\n<li>\uad00\uc138\ud488\ubaa9\ubd84\ub958(HS) \ubc0f \uc6d0\uc0b0\uc9c0 \uc99d\ube59<\/li>\n<li>\uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654(\uad00\ub828\uc790 \uac70\ub798)<\/li>\n<li>\uc1a1\uae08 \uacbd\ub85c\uc640 \uc138\ubb34\uc99d\ube59 \uc77c\uce58 \uc5ec\ubd80<\/li>\n<li>\uc138\ubb34\uc870\uc0ac \ub300\ube44 \uacc4\uc57d\u00b7\ud68c\uacc4\u00b7\ud1b5\uad00 \ub370\uc774\ud130 \uc815\ud569\uc131<\/li>\n<\/ol>\n<h2>\ubc95\uc778\uc138(Corporate Tax): \uc22b\uc790\ubcf4\ub2e4 \uadc0\uc18d \uad6c\uc870\uac00 \uc911\uc694<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34\uc5d0\uc11c \ud575\uc2ec\uc740 \uc138\uc728\ubcf4\ub2e4 <strong>\uacfc\uc138\uc18c\ub4dd\uc758 \uadc0\uc18d \uad6c\uc870<\/strong>\uc785\ub2c8\ub2e4. \ud55c\uad6d \ubcf8\uc0ac \uacc4\uc57d\uc744 \ud130\ud0a4\uc5d0\uc11c \uc2e4\ud589\ud558\ub294 \uacbd\uc6b0, \ud130\ud0a4 \ub0b4 \uc778\ub825\u00b7\uc2dc\uc124\u00b7\ud611\uc0c1\uad8c\ud55c\uc774 \uc5b4\ub5bb\uac8c \ubc30\uce58\ub418\ub294\uc9c0\uc5d0 \ub530\ub77c PE \uc774\uc288\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud604\uc9c0\ubc95\uc778 \uc124\ub9bd \ubaa8\ub378: \uaddc\uc81c\u00b7\uace0\uc6a9\u00b7\uccad\uad6c \uccb4\uacc4\uac00 \uba85\ud655\ud558\uc9c0\ub9cc \uace0\uc815\ube44\uac00 \uc99d\uac00<\/li>\n<li>\uc9c0\uc810\/\ub300\ud45c\uc0ac\ubb34\uc18c \ubaa8\ub378: \ud65c\ub3d9 \ubc94\uc704 \uc81c\ud55c\uc744 \uc5c4\uaca9\ud788 \uad00\ub9ac\ud574\uc57c \ud568<\/li>\n<li>\ubb34\ubc95\uc778 cross-border \ubaa8\ub378: PE \ubc0f \uc6d0\ucc9c\uc9d5\uc218 \ub9ac\uc2a4\ud06c\ub97c \ubcc4\ub3c4\ub85c \uc124\uacc4\ud574\uc57c \ud568<\/li>\n<\/ul>\n<p>\uacc4\uc57d\uc11c\uc5d0 \uc601\uc5c5\u00b7\ud611\uc0c1\u00b7\uc218\ud589 \ubc94\uc704\uac00 \ubd88\uba85\ud655\ud558\uba74, \uc138\ubb34\ub2f9\uad6d\uc740 \uc2e4\uc9c8 \uc6b4\uc601\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \uc989, \ubb38\uc11c\ubcf4\ub2e4 \uc6b4\uc601 \ud604\uc2e4\uc774 \uc6b0\uc120\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ubd80\uac00\uac00\uce58\uc138(VAT): \uac00\uc7a5 \uc790\uc8fc \ud2c0\ub9ac\ub294 \uc601\uc5ed<\/h2>\n<p>\ud130\ud0a4 VAT \uc2e4\ubb34\uc5d0\uc11c \ubd84\uc7c1\uc774 \ub9ce\uc740 \uc7c1\uc810\uc740 \ub2e4\uc74c \uc138 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<ul>\n<li><strong>\uacfc\uc138\uc9c0 \ud310\uc815 \uc624\ub958<\/strong>: \uc11c\ube44\uc2a4 \uacf5\uae09\uc9c0\uac00 \uc5b4\ub514\uc778\uc9c0 \uc798\ubabb \ud310\ub2e8<\/li>\n<li><strong>\uc5ed\uc678 \uc11c\ube44\uc2a4 \ucc98\ub9ac \uc624\ub958<\/strong>: reverse charge \uc801\uc6a9 \ub204\ub77d<\/li>\n<li><strong>\uc99d\ube59 \ubd88\uc77c\uce58<\/strong>: \uacc4\uc57d\uc11c\u00b7\uc778\ubcf4\uc774\uc2a4\u00b7\ud68c\uacc4 \ucc98\ub9ac \ubd88\uc77c\uce58<\/li>\n<\/ul>\n<p>\ud2b9\ud788 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4, \uae30\uc220\uc9c0\uc6d0, \ub77c\uc774\uc120\uc2a4 \uacc4\uc57d\uc740 \ud558\ub098\uc758 \uacc4\uc57d \uc548\uc5d0 \ubcf5\uc218 \uacfc\uc138 \uc694\uc18c\uac00 \uc11e\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ud56d\ubaa9\ubcc4\ub85c \uacfc\uc138\uadfc\uac70\ub97c \ubd84\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 VAT\u00b7\uc6d0\ucc9c\uc9d5\uc218 \ubd84\uc7c1\uc774 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc6d0\ucc9c\uc9d5\uc218\uc138(Withholding): \uc870\uc138\uc870\uc57d \uc801\uc6a9\uc774 \uc131\ud328\ub97c \uac00\ub978\ub2e4<\/h2>\n<p>\ud55c\uad6d-\ud130\ud0a4 \uac04 \uc774\uc790\u00b7\ub85c\uc5f4\ud2f0\u00b7\uc11c\ube44\uc2a4 \ub300\uac00 \uc9c0\uae09\uc5d0\uc11c\ub294 \uc870\uc138\uc870\uc57d \uc801\uc6a9 \uc5ec\ubd80\uac00 \uc2e4\ud6a8\uc138\uc728\uc744 \ud06c\uac8c \ubc14\uafc9\ub2c8\ub2e4. \ub2e4\ub9cc \uc870\uc57d\uac10\uba74\uc740 \uc790\ub3d9\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc218\uc775\uc801 \uc18c\uc720\uc790(beneficial owner), \uacc4\uc57d \uad6c\uc870, \uc9c0\uae09 \uc131\uaca9\uc774 \uba85\ud655\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uc9c0\uae09 \uc720\ud615<\/th>\n<th>\uc2e4\ubb34 \uc7c1\uc810<\/th>\n<th>\ubc29\uc5b4 \ud3ec\uc778\ud2b8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub77c\uc774\uc120\uc2a4\/\ub85c\uc5f4\ud2f0<\/td>\n<td>\uc0ac\uc6a9\ub300\uac00 vs \uc11c\ube44\uc2a4\ub300\uac00 \uad6c\ubd84<\/td>\n<td>IP \uad8c\ub9ac\ubc94\uc704, \uc0ac\uc6a9\uc9c0\uc5ed, \ub300\uac00 \uc0b0\uc2dd \uba85\ud655\ud654<\/td>\n<\/tr>\n<tr>\n<td>\uae30\uc220\uc9c0\uc6d0\/\ucee8\uc124\ud305<\/td>\n<td>PE \ubc0f \uc6a9\uc5ed \uc131\uaca9 \ud310\ub2e8<\/td>\n<td>\uc218\ud589\uc7a5\uc18c\u00b7\uc778\ub825\ud22c\uc785\u00b7\uc131\uacfc\ubb3c \uc815\uc758<\/td>\n<\/tr>\n<tr>\n<td>\uae08\uc735\/\uc774\uc790<\/td>\n<td>\uae08\uc735\uc57d\uc815\uacfc \uc138\ubb34\ubd84\ub958 \ucda9\ub3cc<\/td>\n<td>\ub300\ucd9c\uacc4\uc57d\u00b7\uc0c1\ud658\uc77c\uc815\u00b7\uc2e4\uc9c8\uae08\ub9ac \uc77c\uce58<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uad00\uc138\u00b7\ud1b5\uad00: \uacc4\uc57d\ud300\uacfc \ubb3c\ub958\ud300\uc774 \uac19\uc740 \uc5b8\uc5b4\ub97c \uc368\uc57c \ud55c\ub2e4<\/h2>\n<p>\uad00\uc138 \ub9ac\uc2a4\ud06c\ub294 \ubc95\ubb34\uac00 \uc544\ub2cc \ud1b5\uad00\uc5d0\uc11c \ud130\uc9c0\ub294 \uac83\ucc98\ub7fc \ubcf4\uc774\uc9c0\ub9cc, \uc2e4\uc81c \uc6d0\uc778\uc740 \uacc4\uc57d \uc124\uacc4 \ubbf8\ud761\uc778 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc778\ub3c4\uc870\uac74(Incoterms)\uacfc \ubcf4\ud5d8\u00b7\uc704\ud5d8 \uc774\uc804 \uc2dc\uc810 \ubd88\uc77c\uce58<\/li>\n<li>\uc0c1\uc5c5\uc1a1\uc7a5 \uac00\uaca9\uacfc \uacc4\uc57d \ub300\uac00 \uc0b0\uc2dd \ubd88\uc77c\uce58<\/li>\n<li>\uc6d0\uc0b0\uc9c0 \uc99d\uba85\uc11c \uc900\ube44 \uc9c0\uc5f0\uc73c\ub85c FTA \ud61c\ud0dd \uc0c1\uc2e4<\/li>\n<li>HS \ucf54\ub4dc \uc624\ubd84\ub958\ub85c \ucd94\uc9d5 \ubc0f \ud589\uc815\uc81c\uc7ac \ubc1c\uc0dd<\/li>\n<\/ul>\n<p>\ud130\ud0a4 \uc218\uc785 \uac70\ub798\ub294 \u201c\uc120\uc801 \uc804 \ubb38\uc11c\uccb4\ud06c\u201d\uac00 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc785\ub2c8\ub2e4. \uc120\uc801 \ud6c4 \uc218\uc815\uc740 \uc2dc\uac04\u00b7\ube44\uc6a9\uc774 \uae09\uaca9\ud788 \ucee4\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc774\uc804\uac00\uaca9(Transfer Pricing): \uadf8\ub8f9\uc0ac \uac70\ub798 \ud544\uc218 \uad00\ub9ac<\/h2>\n<p>\ud55c\uad6d \ubcf8\uc0ac-\ud130\ud0a4 \ubc95\uc778 \uac04 \ub85c\uc5f4\ud2f0, \uad00\ub9ac\uc218\uc218\ub8cc, \ub9c8\uc9c4 \uad6c\uc870\ub294 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\uac00 \ud544\uc218\uc785\ub2c8\ub2e4. \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uac00\uc7a5 \uba3c\uc800 \ubcf4\ub294 \ud56d\ubaa9\uc774\uae30\ub3c4 \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\ub2a5\u00b7\uc704\ud5d8\u00b7\uc790\uc0b0(FAR) \ubd84\uc11d<\/li>\n<li>\ube44\uad50\uac00\ub2a5\uc131 \ubd84\uc11d \ubc0f \ubca4\uce58\ub9c8\ud06c<\/li>\n<li>\uacc4\uc57d\uc11c\uc640 \uc2e4\uc81c \uc6b4\uc601\uc758 \uc77c\uce58<\/li>\n<li>\uc5f0\ub9d0 \uc815\uc0b0 \uc870\uc815 \uba54\ucee4\ub2c8\uc998<\/li>\n<\/ul>\n<p>\ubb38\uc11c\uac00 \uc788\uc5b4\ub3c4 \uc6b4\uc601\uc774 \ub2e4\ub974\uba74 \ubc29\uc5b4\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc6b4\uc601\uc774 \uc815\ud569\ud558\uba74 \uc138\ubb34\ubd84\uc7c1\uc758 \uc0c1\ub2f9 \ubd80\ubd84\uc744 \uc608\ubc29\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\uc138\ubb34\uc870\uc0ac \ub300\uc751: \uc900\ube44\ub41c \ud68c\uc0ac\uc640 \uc544\ub2cc \ud68c\uc0ac\uc758 \ucc28\uc774<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34\uc870\uc0ac \ub300\uc751\uc758 \ud575\uc2ec\uc740 \u201c\ub2f9\uc77c \ub2f5\ubcc0\u201d\uc774 \uc544\ub2c8\ub77c \u201c\uc0ac\uc804 \ub370\uc774\ud130 \uc815\ub82c\u201d\uc785\ub2c8\ub2e4. \ucd5c\uc18c\ud55c \uc544\ub798 \ud328\ud0a4\uc9c0\ub294 \uc0c1\uc2dc \uc720\uc9c0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac70\ub798\ubcc4 \uacc4\uc57d\uc11c\u00b7\ubc1c\uc8fc\uc11c\u00b7\uac80\uc218\uc11c\u00b7\uc1a1\uc7a5\u00b7\uc1a1\uae08\uc99d\ube59 \uc5f0\uacb0<\/li>\n<li>\uc138\uae08\uacc4\uc0b0\uc11c\uc640 \ud68c\uacc4\ubd84\uac1c \ub9e4\ud551\ud45c<\/li>\n<li>\uad00\uc138\uc2e0\uace0\uc790\ub8cc\uc640 \ub9e4\uc785\uc6d0\uc7a5 \uc815\ud569\uc131<\/li>\n<li>\uad00\ub828\uc790 \uac70\ub798 \ub9c8\uc2a4\ud130 \ud30c\uc77c\/\ub85c\uceec \ud30c\uc77c<\/li>\n<\/ul>\n<h2>\uc2e4\uc804 \uc6b4\uc601 \ubaa8\ub378: \uacc4\uc57d-\uc138\ubb34-\uad00\uc138 \ud1b5\ud569<\/h2>\n<p>\uc131\uacfc\uac00 \uc88b\uc740 \uae30\uc5c5\uc740 \ubc95\ubb34\ud300, \uc138\ubb34\ud300, \ubb3c\ub958\ud300\uc744 \ubd84\ub9ac \uc6b4\uc601\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac70\ub798 \uac1c\uc2dc \ub2e8\uacc4\uc5d0\uc11c \ud1b5\ud569 \uac80\ud1a0\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/p>\n<ol>\n<li>\ub51c \uad6c\uc870 \uc124\uacc4: \ubc95\uc778\u00b7\uacc4\uc57d\u00b7\uc9c0\uae09\u00b7\uc778\ub3c4\uc870\uac74 \ud655\uc815<\/li>\n<li>\uc138\ubb34 \uc2dc\ubbac\ub808\uc774\uc158: \ubc95\uc778\uc138\u00b7VAT\u00b7\uc6d0\ucc9c\uc9d5\uc218 \uc2dc\ub098\ub9ac\uc624 \uacc4\uc0b0<\/li>\n<li>\ud1b5\uad00 \uc124\uacc4: HS\u00b7\uc6d0\uc0b0\uc9c0\u00b7\ud544\uc218 \ubb38\uc11c \uc0ac\uc804 \ud655\uc815<\/li>\n<li>\uc2e4\ud589 \uccb4\ud06c: \uacc4\uc57d\uc11c \uc870\ud56d\uacfc ERP\/\ud68c\uacc4 \ucc98\ub9ac \uc77c\uce58<\/li>\n<li>\uc0ac\ud6c4 \uc810\uac80: \uc6d4\ubcc4 \uc608\uc678\ud56d\ubaa9 \ub9ac\ud3ec\ud2b8\uc640 \ub9ac\uc2a4\ud06c \ubcf4\uc815<\/li>\n<\/ol>\n<h2>FAQ<\/h2>\n<h3>Q1. \ud130\ud0a4 \ubc95\uc778 \uc5c6\uc774\ub3c4 \ud130\ud0a4 \uac70\ub798\ub97c \uc9c0\uc18d\ud560 \uc218 \uc788\ub098\uc694?<\/h3>\n<p>\uac00\ub2a5\ud560 \uc218 \uc788\uc73c\ub098, \ud65c\ub3d9 \ubc94\uc704\uc5d0 \ub530\ub77c PE \uc774\uc288\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub9e4\ucd9c\uc774 \ucee4\uc9c8\uc218\ub85d \uad6c\uc870 \uc7ac\uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h3>Q2. VAT\uc640 \uc6d0\ucc9c\uc9d5\uc218\uac00 \ub3d9\uc2dc\uc5d0 \ubb38\uc81c \ub418\ub294 \uacbd\uc6b0\uac00 \uc788\ub098\uc694?<\/h3>\n<p>\ub124. \ud2b9\ud788 \uad6d\uacbd \uac04 \uc11c\ube44\uc2a4 \uacc4\uc57d\uc5d0\uc11c \uacfc\uc138\uc9c0\uc640 \ub300\uac00 \uc131\uaca9 \ubd84\ub958\uac00 \ubd88\uba85\ud655\ud558\uba74 \ub3d9\uc2dc \uc774\uc288\uac00 \uc790\uc8fc \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n<h3>Q3. \uc870\uc138\uc870\uc57d \uac10\uba74\uc740 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud558\ub098\uc694?<\/h3>\n<p>\uc790\ub3d9 \uc801\uc6a9\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc218\uc775\uc801 \uc18c\uc720\uc790 \uc694\uac74\uacfc \ubb38\uc11c \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud558\uba70, \uc9c0\uae09 \uad6c\uc870\uc640 \uacc4\uc57d \uc131\uaca9\uc774 \uc77c\uce58\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>Q4. \ud1b5\uad00 \uc9c0\uc5f0\uc774 \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub098\uc694?<\/h3>\n<p>\uadf8\ub807\uc2b5\ub2c8\ub2e4. \ud1b5\uad00 \ubb38\uc11c\uc640 \ud68c\uacc4\u00b7\uacc4\uc57d \uc815\ubcf4 \ubd88\uc77c\uce58\ub294 \ucd94\ud6c4 \uc138\ubb34\uc870\uc0ac\uc5d0\uc11c \uc911\uc694\ud55c \uc7c1\uc810\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h3>Q5. \ud55c\uad6d \ubcf8\uc0ac\uc758 \uad00\ub9ac\uc218\uc218\ub8cc \uccad\uad6c\ub294 \uc548\uc804\ud55c\uac00\uc694?<\/h3>\n<p>\uadfc\uac70 \ubb38\uc11c, \uc81c\uacf5 \uc11c\ube44\uc2a4 \uc2e4\uccb4, \uc774\uc804\uac00\uaca9 \uae30\uc900\uc774 \uba85\ud655\ud558\uba74 \uac00\ub2a5\ud558\uc9c0\ub9cc, \ud615\uc2dd\uc801 \uccad\uad6c\ub294 \ubd80\uc778\ub420 \uc704\ud5d8\uc774 \ud07d\ub2c8\ub2e4.<\/p>\n<h3>Q6. \ud130\ud0a4 \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub97c \uac00\uc7a5 \ube60\ub974\uac8c \uc904\uc774\ub294 \ubc29\ubc95\uc740?<\/h3>\n<p>\uc2e0\uaddc \uac70\ub798\ubd80\ud130 \uacc4\uc57d \uc870\ud56d\uacfc \uc138\ubb34\ucc98\ub9ac\ub97c \ub3d9\uc2dc\uc5d0 \uc124\uacc4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uae30\uc874 \uac70\ub798\ub294 \ub9ac\uc2a4\ud06c \ub9e4\ud551 \ud6c4 \ub2e8\uacc4\uc801\uc73c\ub85c \uc7ac\uad6c\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uacb0\ub860<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34\u00b7\uad00\uc138\ub294 \u201c\uc2e0\uace0 \ub2e8\uacc4\u201d\uac00 \uc544\ub2c8\ub77c \u201c\uacc4\uc57d \ub2e8\uacc4\u201d\uc5d0\uc11c \uc2b9\ubd80\uac00 \ub0a9\ub2c8\ub2e4. \uacc4\uc57d \uad6c\uc870, \uc1a1\uae08 \uad6c\uc870, \ud1b5\uad00 \uad6c\uc870\ub97c \ub3d9\uc2dc\uc5d0 \uc124\uacc4\ud558\uba74 \uc138\uc561 \ucd5c\uc801\ud654\ubfd0 \uc544\ub2c8\ub77c \ubd84\uc7c1 \ube44\uc6a9\uae4c\uc9c0 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. Serka \ubc95\ub960\uc0ac\ubb34\uc18c\ub294 \uac70\ub798 \uc2e4\ud589 \uc804 \uc810\uac80\ubd80\ud130 \uc870\uc0ac\u00b7\ubd84\uc7c1 \ub300\uc751\uae4c\uc9c0 \ud55c \ud2b8\ub799\uc73c\ub85c \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ud55c\uad6d \uae30\uc5c5\uc744 \uc704\ud55c \ud130\ud0a4 \uc138\ubb34 \uc804\ub7b5: \uad6c\uc870\uac00 \uba3c\uc800, \uc2e0\uace0\ub294 \uadf8 \ub2e4\uc74c<\/h2>\n<p>\ud55c\uad6d \uae30\uc5c5\uc774 \ud130\ud0a4\uc5d0\uc11c \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub97c \uc904\uc774\ub824\uba74 \u201c\uc5f0\ub9d0 \uc2e0\uace0\u201d \uc911\uc2ec \uc0ac\uace0\uc5d0\uc11c \ubc97\uc5b4\ub098\uc57c \ud569\ub2c8\ub2e4. \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc758 \ub300\ubd80\ubd84\uc740 \uac70\ub798\uac00 \uc2dc\uc791\ub418\ub294 \uc2dc\uc810\uc5d0 \uc774\ubbf8 \uacb0\uc815\ub429\ub2c8\ub2e4. \uc5b4\ub5a4 \ubc95\uc778 \uad6c\uc870\ub97c \uc0ac\uc6a9\ud560\uc9c0, \uacc4\uc57d \ub300\uac00\ub97c \uc5b4\ub5bb\uac8c \ubd84\ud574\ud560\uc9c0, \uc1a1\uae08 \uacbd\ub85c\ub97c \uc5b4\ub5bb\uac8c \uc124\uc815\ud560\uc9c0, \uc778\ubcf4\uc774\uc2a4\ub97c \uc5b4\ub5a4 \ud56d\ubaa9\uc73c\ub85c \ubc1c\ud589\ud560\uc9c0, \ud1b5\uad00 \ubb38\uc11c\uc640 \ud68c\uacc4 \ubb38\uc11c\ub97c \uc5b4\ub5bb\uac8c \uc77c\uce58\uc2dc\ud0ac\uc9c0\uac00 \ud575\uc2ec\uc785\ub2c8\ub2e4. \uc2e0\uace0\ub294 \uacb0\uacfc\ub97c \uc81c\ucd9c\ud558\ub294 \ub2e8\uacc4\uc77c \ubfd0, \ub9ac\uc2a4\ud06c\ub97c \uc5c6\uc560\ub294 \ub2e8\uacc4\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 \ud55c\uad6d \ubcf8\uc0ac\uc640 \ud130\ud0a4 \ubc95\uc778\uc774 \ub3d9\uc2dc\uc5d0 \uac1c\uc785\ud558\ub294 \uac70\ub798\uc5d0\uc11c\ub294 \ub3d9\uc77c\ud55c \uac70\ub798\ub97c \ub450 \ub098\ub77c\uac00 \ub2e4\ub974\uac8c \ud574\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub54c \ubb38\uc11c\uac00 \uc77c\uce58\ud558\uc9c0 \uc54a\uc73c\uba74 \uc774\uc911 \uacfc\uc138 \uc704\ud5d8\uc774 \ucee4\uc9d1\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacc4\uc57d\uc11c, \uc138\ubb34 \uba54\ubaa8, \uc774\uc804\uac00\uaca9 \ubb38\uc11c, \uc1a1\uae08 \uc0ac\uc720\uc11c, \ud1b5\uad00 \uc11c\ub958\ub97c \ud558\ub098\uc758 \uccb4\uacc4\ub85c \ubb36\uc5b4\uc57c \ud569\ub2c8\ub2e4. Serka \ubc95\ub960\uc0ac\ubb34\uc18c\ub294 \uc774 \ud1b5\ud569 \uc124\uacc4\ub97c \uac70\ub798 \uc804 \ub2e8\uacc4\uc5d0\uc11c \uc218\ud589\ud574 \ubd84\uc7c1 \ube44\uc6a9\uc744 \uc904\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uace0\uc815\uc0ac\uc5c5\uc7a5(PE) \ub9ac\uc2a4\ud06c: \uac00\uc7a5 \ub9ce\uc774 \uacfc\uc18c\ud3c9\uac00\ub418\ub294 \uc7c1\uc810<\/h2>\n<p>\ud55c\uad6d \ubcf8\uc0ac\uac00 \ud130\ud0a4\uc5d0\uc11c \uc601\uc5c5 \ud65c\ub3d9\uc744 \uc218\ud589\ud558\uba74\uc11c\ub3c4 \ud604\uc9c0 \ubc95\uc778 \uc124\ub9bd \uc5c6\uc774 \uc6b4\uc601\ud558\ub294 \ubaa8\ub378\uc740 \ucd08\uae30 \ube44\uc6a9 \uce21\uba74\uc5d0\uc11c \ub9e4\ub825\uc801\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc778\ub825 \ud30c\uacac, \ubc18\ubcf5 \ud611\uc0c1, \uacc4\uc57d \uccb4\uacb0 \uad00\uc5ec, \ud604\uc7a5 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc774 \uc77c\uc815 \uc218\uc900\uc744 \ub118\uc73c\uba74 PE \uc774\uc288\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. PE \ud310\ub2e8\uc740 \ub2e8\uc77c \uc694\uc18c\uac00 \uc544\ub2c8\ub77c \uc2e4\uc9c8 \ud65c\ub3d9\uc758 \ucd1d\ud569\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\ubbc0\ub85c, \u201c\uacc4\uc57d\uc11c\uc5d0 PE \uc5c6\uc74c\u201d \ubb38\uad6c\ub9cc\uc73c\ub85c\ub294 \ucda9\ubd84\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\ubb34\uc5d0\uc11c\ub294 \uc138 \uac00\uc9c0 \uc9c8\ubb38\uc744 \uba3c\uc800 \ub358\uc838\uc57c \ud569\ub2c8\ub2e4. \uccab\uc9f8, \ub204\uac00 \uac00\uaca9\u00b7\uc870\uac74\uc744 \ucd5c\uc885 \ud655\uc815\ud558\ub294\uac00. \ub458\uc9f8, \ud130\ud0a4 \ub0b4 \uc778\ub825\uc774 \uacc4\uc57d \uc774\ud589\uc5d0 \uc5bc\ub9c8\ub098 \ud575\uc2ec\uc801\uc73c\ub85c \uad00\uc5ec\ud558\ub294\uac00. \uc14b\uc9f8, \ud574\ub2f9 \ud65c\ub3d9\uc774 \uc77c\uc2dc\uc801\uc778\uac00 \ubc18\ubcf5\uc801\uc778\uac00. \uc774 \uc138 \uc9c8\ubb38\uc5d0 \ub300\ud55c \ub2f5\uc774 PE \uac00\ub2a5\uc131\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uac70\ub798 \ucd08\uae30\ubd80\ud130 \ud65c\ub3d9 \ubc94\uc704\uc640 \uad8c\ud55c \uccb4\uacc4\ub97c \uc124\uacc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ubc95\uc778\uc138 \uc2e4\ubb34: \ube44\uc6a9 \uc778\uc815\uacfc \uc774\uc804\uac00\uaca9\uc774 \uc2b9\ubd80\ucc98<\/h2>\n<p>\ud130\ud0a4 \ubc95\uc778\uc138\uc5d0\uc11c \ubd84\uc7c1\uc774 \ub9ce\uc740 \ud56d\ubaa9\uc740 \ub9e4\ucd9c \ub204\ub77d\ubcf4\ub2e4 \ube44\uc6a9 \ubd80\uc778\uc785\ub2c8\ub2e4. \ud2b9\ud788 \ubcf8\uc0ac \uad00\ub9ac\uc218\uc218\ub8cc, \ub77c\uc774\uc120\uc2a4 \ube44\uc6a9, \uadf8\ub8f9 \uacf5\ud1b5\ube44 \ubc30\ubd80\ub294 \uc2e4\uc9c8 \uc99d\ube59\uc774 \uc57d\ud558\uba74 \ubd80\uc778\ub420 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4. \ub2e8\uc21c\ud788 \uacc4\uc57d\uc774 \uc788\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c\ub294 \ucda9\ubd84\ud558\uc9c0 \uc54a\uace0, \uc2e4\uc81c \uc81c\uacf5 \uc11c\ube44\uc2a4\uc758 \ub0b4\uc6a9, \uc0b0\uc2dd, \uc218\ud61c \uadfc\uac70, \uc5c5\ubb34 \uc0b0\ucd9c\ubb3c\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uad00\ub828\uc790 \uac70\ub798\ub294 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654\uac00 \ud575\uc2ec\uc785\ub2c8\ub2e4. FAR(\uae30\ub2a5\u00b7\uc704\ud5d8\u00b7\uc790\uc0b0) \ubd84\uc11d, \ube44\uad50\uac00\ub2a5 \uae30\uc5c5 \uae30\uc900, \ub9c8\uc9c4 \ubc94\uc704 \uc124\uc815, \uc5f0\ub9d0 \uc870\uc815 \ub85c\uc9c1\uc774 \uba85\ud655\ud574\uc57c \uc138\ubb34\uc870\uc0ac \ubc29\uc5b4\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub610\ud55c \ubcf8\uc0ac\uc640 \ud130\ud0a4 \ubc95\uc778\uc758 ERP \ucf54\ub4dc \uccb4\uacc4\ub97c \ub9de\ucd94\uc5b4 \uac70\ub798\ubcc4 \ucd94\uc801\uc774 \uac00\ub2a5\ud574\uc57c \ud569\ub2c8\ub2e4. \ubb38\uc11c\uac00 \uc788\uc5b4\ub3c4 \ub370\uc774\ud130\uac00 \uc5f0\uacb0\ub418\uc9c0 \uc54a\uc73c\uba74 \ubc29\uc5b4\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>VAT \uace0\uae09 \uc774\uc288: \uc5ed\uc678 \uc11c\ube44\uc2a4\uc640 \ub514\uc9c0\ud138 \uac70\ub798<\/h2>\n<p>\ud130\ud0a4 VAT \uc2e4\ubb34\uc5d0\uc11c \ud55c\uad6d \uae30\uc5c5\uc774 \uac00\uc7a5 \uc790\uc8fc \uc2e4\uc218\ud558\ub294 \uc601\uc5ed\uc740 \uc5ed\uc678 \uc11c\ube44\uc2a4 \uacfc\uc138\uc9c0 \ud310\ub2e8\uc785\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \ud074\ub77c\uc6b0\ub4dc \uc0ac\uc6a9\ub8cc, \uc6d0\uaca9 \uae30\uc220\uc9c0\uc6d0, \ub77c\uc774\uc120\uc2a4 \uc5c5\ub370\uc774\ud2b8, API \uc811\uadfc\uad8c \uac19\uc740 \uac70\ub798\ub294 \ud558\ub098\uc758 \uacc4\uc57d\uc5d0 \uc5ec\ub7ec \uc131\uaca9\uc774 \uc11e\uc785\ub2c8\ub2e4. \uc774\ub97c \ub2e8\uc77c \ud56d\ubaa9\uc73c\ub85c \uccad\uad6c\ud558\uba74 VAT\uc640 \uc6d0\ucc9c\uc9d5\uc218 \ud574\uc11d\uc774 \ub3d9\uc2dc\uc5d0 \ucda9\ub3cc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc548\uc804\ud55c \ubc29\uc2dd\uc740 \uc11c\ube44\uc2a4 \uc131\uaca9\ubcc4\ub85c \uacc4\uc57d\u00b7\uc778\ubcf4\uc774\uc2a4\ub97c \ubd84\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uae30\uc220\uc9c0\uc6d0, \ub77c\uc774\uc120\uc2a4, \uc720\uc9c0\ubcf4\uc218, \ucee4\uc2a4\ud130\ub9c8\uc774\uc9d5 \ub300\uac00\ub97c \ubd84\ub9ac\ud558\uba74 \uacfc\uc138 \uadfc\uac70\uac00 \uba85\ud655\ud574\uc9d1\ub2c8\ub2e4. \ub610\ud55c reverse charge \uc801\uc6a9 \uc5ec\ubd80\ub97c \uc0ac\uc804\uc5d0 \uc815\ub9ac\ud574 \uc2e0\uace0 \ub204\ub77d\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\ubb34 \ub9ac\uc2a4\ud06c\ub294 \ubcf5\uc7a1\ud55c \uacc4\uc57d\uc5d0\uc11c \ubc1c\uc0dd\ud558\uc9c0\ub9cc, \ud574\uacb0\uc740 \ub2e8\uc21c\ud55c \ubd84\ud574\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/p>\n<h2>\uc6d0\ucc9c\uc9d5\uc218\uc640 \uc870\uc138\uc870\uc57d(DTA): \uacfc\uc138\uad8c \ucda9\ub3cc\uc744 \uc904\uc774\ub294 \ubc29\ubc95<\/h2>\n<p>\ud55c\uad6d-\ud130\ud0a4 \uac70\ub798\uc5d0\uc11c\ub294 \uc870\uc138\uc870\uc57d \uc801\uc6a9\uc774 \uc2e4\ud6a8\uc138\uc728\uc5d0 \ud070 \uc601\ud5a5\uc744 \uc90d\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \ud070 \ubb38\uc81c\ub294 \u201c\uc870\uc57d\uc774 \uc788\uc73c\ub2c8 \uc790\ub3d9 \uac10\uba74\ub41c\ub2e4\u201d\ub294 \uc624\ud574\uc785\ub2c8\ub2e4. \uc870\uc57d\uac10\uba74\uc740 \uc694\uac74 \uc911\uc2ec \uccb4\uacc4\uc774\ubbc0\ub85c, \uc218\uc775\uc801 \uc18c\uc720\uc790 \uc694\uac74, \uc9c0\uae09 \uc131\uaca9, \uacc4\uc57d \ubaa9\uc801, \ubb38\uc11c \uc99d\ube59\uc774 \ucda9\uc871\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 \ub85c\uc5f4\ud2f0\uc640 \uc11c\ube44\uc2a4 \ub300\uac00 \uad6c\ubd84\uc740 \uc790\uc8fc \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uacc4\uc57d\uc11c\uc5d0\uc11c IP \uc0ac\uc6a9\uad8c \ubc94\uc704, \uc9c0\uc5ed, \uae30\uac04, \uacfc\uae08 \uae30\uc900\uc744 \uba85\ud655\ud788 \uc801\uc9c0 \uc54a\uc73c\uba74 \uc138\ubb34\ub2f9\uad6d\uc774 \ub2e4\ub978 \ubd84\ub958\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ucd94\uc9d5\uacfc \uc774\uc790 \ubd80\ub2f4\uc774 \ucee4\uc9c0\ubbc0\ub85c, \uc9c0\uae09 \uad6c\uc870\ub97c \uc124\uacc4\ud560 \ub54c\ubd80\ud130 \uc870\uc57d \uc801\uc6a9 \ub17c\ub9ac\ub97c \ubb38\uc11c\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uad00\uc138\u00b7\uc6d0\uc0b0\uc9c0\u00b7HS \ucf54\ub4dc: \uc138\ubb34\ud300\uacfc \ud1b5\uad00\ud300\uc758 \uacf5\ud1b5 \uc5b8\uc5b4 \ub9cc\ub4e4\uae30<\/h2>\n<p>\uad00\uc138 \ub9ac\uc2a4\ud06c\ub294 \uc138\ubb34\uc640 \ubcc4\uac1c\ucc98\ub7fc \ubcf4\uc774\uc9c0\ub9cc, \uc2e4\uc81c\ub85c\ub294 \ud558\ub098\uc758 \uc190\uc775 \uad6c\uc870\uc785\ub2c8\ub2e4. HS \ucf54\ub4dc \ubd84\ub958 \uc624\ub958, \uc6d0\uc0b0\uc9c0 \uc99d\ube59 \ub204\ub77d, \uad00\uc138\ud3c9\uac00 \uae30\uc900 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud558\uba74 \ud1b5\uad00 \uc9c0\uc5f0\uacfc \ucd94\uc9d5\uc774 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud558\uace0, \uc774 \ube44\uc6a9\uc740 \uacb0\uad6d \uac70\ub798 \ub9c8\uc9c4\uc744 \uc7a0\uc2dd\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacc4\uc57d \uccb4\uacb0 \uc804 \ud488\ubaa9 \ubd84\ub958\uc640 \uc11c\ub958 \uccb4\uacc4\ub97c \uba3c\uc800 \ud655\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ub610\ud55c FTA \uc801\uc6a9\uc744 \uc804\uc81c\ub85c \uac00\uaca9\uc744 \uc124\uacc4\ud588\ub2e4\uba74, \uc6d0\uc0b0\uc9c0 \uc99d\ube59 \uc2e4\ud328 \uc2dc \uc190\uc775 \uad6c\uc870\uac00 \uc989\uc2dc \ubb34\ub108\uc9d1\ub2c8\ub2e4. \uc774\ub7f0 \uc704\ud5d8\uc744 \ub9c9\uc73c\ub824\uba74 \uc6d0\uc0b0\uc9c0 \ubb38\uc11c \ubc1c\uae09 \ucc45\uc784, \uac80\uc99d \ub300\uc751 \ucc45\uc784, \uc624\ub958 \ubc1c\uc0dd \uc2dc \ube44\uc6a9 \ubd80\ub2f4 \uc8fc\uccb4\ub97c \uacc4\uc57d \ubd80\uc18d\uc11c\uc5d0 \uba85\uc2dc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\ud604\uae08\ud750\ub984 \uad00\uc810\uc758 \uc138\ubb34 \uad00\ub9ac: CFO\ub97c \uc704\ud55c \uc2e4\ud589 \ud504\ub808\uc784<\/h2>\n<p>\uc138\ubb34 \ub9ac\uc2a4\ud06c\ub294 \ubc95\uc801 \ub9ac\uc2a4\ud06c\uc774\uba74\uc11c \ub3d9\uc2dc\uc5d0 \ud604\uae08\ud750\ub984 \ub9ac\uc2a4\ud06c\uc785\ub2c8\ub2e4. \uacfc\uc138 \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uba74 \uc6d0\uc138\uae08\ubfd0 \uc544\ub2c8\ub77c \uac00\uc0b0\uc138, \uc9c0\uc5f0\uc774\uc790, \uc18c\uc1a1\ube44\uc6a9, \ud658\ucc28\uc190\uc774 \ud568\uaed8 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c CFO \uad00\uc810\uc5d0\uc11c\ub294 \uc138\ubb34\ub97c \ube44\uc6a9 \ud56d\ubaa9\uc774 \uc544\ub2c8\ub77c \ud604\uae08\ubcf4\uc874 \uccb4\uacc4\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\ubb34\uc801\uc73c\ub85c\ub294 \uc6d4 \ub2e8\uc704 \uc138\ubb34 \ub9ac\uc2a4\ud06c \ub300\uc2dc\ubcf4\ub4dc\uac00 \ud6a8\uacfc\uc801\uc785\ub2c8\ub2e4. \ubbf8\uacb0 \uc778\ubcf4\uc774\uc2a4, \uc870\uc57d\uac10\uba74 \uc801\uc6a9 \uac74\uc218, VAT \uc608\uc678\uac74, \ud1b5\uad00 \ubcf4\ub958 \uac74\uc218, \uad00\ub828\uc790 \uac70\ub798 \uc870\uc815 \uc608\uc0c1\uce58, \uc870\uc0ac \uc7a0\uc7ac \ud56d\ubaa9\uc744 \uc22b\uc790\ub85c \uad00\ub9ac\ud558\uba74 \uacbd\uc601\uc9c4 \uc758\uc0ac\uacb0\uc815\uc774 \ube68\ub77c\uc9d1\ub2c8\ub2e4. \uc22b\uc790\ub85c \ubcf4\uc774\uc9c0 \uc54a\ub294 \ub9ac\uc2a4\ud06c\ub294 \ub300\ubd80\ubd84 \ub2a6\uac8c \ubc1c\uacac\ub429\ub2c8\ub2e4.<\/p>\n<h2>\uc138\ubb34\uc870\uc0ac \ub300\uc751 \ud504\ub85c\ud1a0\ucf5c: 30\uc77c\u00b760\uc77c\u00b790\uc77c \ud50c\ub79c<\/h2>\n<ul>\n<li>0~30\uc77c: \uc870\uc0ac \ubc94\uc704 \ud30c\uc545, \ub370\uc774\ud130 \uc7a0\uae08, \ucee4\ubba4\ub2c8\ucf00\uc774\uc158 \ucc44\ub110 \uc77c\uc6d0\ud654<\/li>\n<li>31~60\uc77c: \uc7c1\uc810\ubcc4 \ud329\ud2b8 \ub9e4\ud2b8\ub9ad\uc2a4 \uc791\uc131, \ubc95\uc801 \ub17c\ub9ac\uc640 \uc22b\uc790 \uc5f0\uacb0<\/li>\n<li>61~90\uc77c: \uc815\uc815\u00b7\uc18c\uba85\u00b7\ubd88\ubcf5 \uc804\ub7b5 \ubd84\uae30, \ud611\uc0c1 \uac00\ub2a5\uc131 \ud3c9\uac00<\/li>\n<\/ul>\n<p>\uc870\uc0ac \ub300\uc751\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uc6d0\uce59\uc740 \u201c\ubb38\uc11c\uc758 \uc77c\uad00\uc131\u201d\uc785\ub2c8\ub2e4. \uac19\uc740 \uc0ac\uc2e4\uc744 \ubd80\uc11c\ub9c8\ub2e4 \ub2e4\ub974\uac8c \uc124\uba85\ud558\uba74 \uc2e0\ub8b0\ub3c4\uac00 \uae09\uaca9\ud788 \ud558\ub77d\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub2f5\ubcc0\uc740 \uc911\uc559 \ud1b5\uc81c \ud558\uc5d0 \uc791\uc131\ub418\uc5b4\uc57c \ud558\uba70, \uacc4\uc57d\u00b7\ud68c\uacc4\u00b7\ud1b5\uad00\u00b7\uc1a1\uae08 \uc790\ub8cc\uac00 \ub3d9\uc77c \uc11c\uc0ac\ub85c \uc5f0\uacb0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc774\uc804\uac00\uaca9 \uc2e4\uc804 \uc6b4\uc601: \uc5f0\ub9d0\uc5d0 \ub9de\ucd94\uba74 \ub2a6\ub2e4<\/h2>\n<p>\ub9ce\uc740 \uae30\uc5c5\uc774 \uc774\uc804\uac00\uaca9\uc744 \uc5f0\ub9d0 \uc870\uc815 \ubb38\uc81c\ub85c \uc778\uc2dd\ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c\ub294 \uac70\ub798 \uc2dc\uc791 \uc2dc\uc810\uc758 \uac00\uaca9 \uc815\ucc45\uacfc \ucc45\uc784 \ubd84\ub2f4\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4. \ud55c\uad6d \ubcf8\uc0ac\uac00 \uace0\uc704\ud5d8 \uae30\ub2a5\uc744 \uc218\ud589\ud558\uba74\uc11c\ub3c4 \ud130\ud0a4 \ubc95\uc778\uc5d0 \ub192\uc740 \ub9c8\uc9c4\uc744 \ub0a8\uae30\uac70\ub098, \ubc18\ub300\ub85c \ud130\ud0a4 \ubc95\uc778\uc774 \uc2e4\uc9c8 \uae30\ub2a5\uc744 \uc218\ud589\ud558\ub294\ub370 \ubcf8\uc0ac\uc5d0 \uacfc\ub3c4\ud55c \ubcf4\uc218\ub97c \uc9c0\uae09\ud558\uba74 \uc870\uc0ac \ub300\uc0c1\uc774 \ub418\uae30 \uc27d\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \ubd84\uae30 \ub2e8\uc704\ub85c \ube44\uad50\uac00\ub2a5\uc131 \uc810\uac80\uacfc \ud3b8\ucc28 \ubd84\uc11d\uc744 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc900 \ubc94\uc704\ub97c \ubc97\uc5b4\ub098\uae30 \uc2dc\uc791\ud558\uba74 \uc989\uc2dc \uac00\uaca9 \uc870\uc815 \ub610\ub294 \uae30\ub2a5 \uc7ac\ubc30\uce58\ub97c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5f0\ub9d0\uc5d0 \ud55c \ubc88 \uc870\uc815\ud558\ub294 \ubc29\uc2dd\uc740 \uc99d\ube59 \uc2e0\ub8b0\ub3c4\ub97c \ub5a8\uc5b4\ub728\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ub514\uc9c0\ud138 \uacbd\uc81c\uc640 \uace0\uc815\uc0ac\uc5c5\uc7a5: \uc6d0\uaca9 \uc6b4\uc601 \uc2dc\ub300\uc758 \ud568\uc815<\/h2>\n<p>\uc6d0\uaca9\uadfc\ubb34\uc640 \ub514\uc9c0\ud138 \ud310\ub9e4\uac00 \ud655\ub300\ub418\uba74\uc11c, \ubb3c\ub9ac\uc801 \uac70\uc810\uc774 \uc5c6\ub354\ub77c\ub3c4 \uc138\ubb34 \uc5f0\uacb0\uc810\uc774 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud130\ud0a4 \uace0\uac1d \ub300\uc0c1 \ubc18\ubcf5 \uc11c\ube44\uc2a4, \ud604\uc9c0 \uc778\ub825\uc758 \uacc4\uc57d \uad00\uc5ec, \uc7a5\uae30\uc801 \uc2dc\uc7a5 \ud65c\ub3d9\uc740 \uc138\ubb34 \ud574\uc11d\uc758 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \u201c\uc11c\ubc84\uac00 \ud55c\uad6d\uc5d0 \uc788\uc73c\ub2c8 \ubb38\uc81c\uc5c6\ub2e4\u201d\ub294 \ub2e8\uc21c \ub17c\ub9ac\ub294 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/p>\n<p>\ub514\uc9c0\ud138 \uac70\ub798\uc5d0\uc11c\ub294 \ub370\uc774\ud130 \uc704\uce58, \uc0ac\uc6a9\uc790 \uacfc\uae08 \uad6c\uc870, \uad11\uace0\u00b7\ud50c\ub7ab\ud3fc \uc218\uc775 \ubc30\ubd84\uae4c\uc9c0 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc220 \uad6c\uc870\uc640 \uc138\ubb34 \uad6c\uc870\uac00 \ub2e4\ub974\uba74 \ub098\uc911\uc5d0 \uc870\uc815 \ube44\uc6a9\uc774 \ud06c\uac8c \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc0b0\uc5c5\ubcc4 \uc138\ubb34\u00b7\uad00\uc138 \ud3ec\uc778\ud2b8<\/h2>\n<table>\n<thead>\n<tr>\n<th>\uc0b0\uc5c5<\/th>\n<th>\uc8fc\uc694 \uc138\ubb34 \uc7c1\uc810<\/th>\n<th>\uc8fc\uc694 \ud1b5\uad00 \uc7c1\uc810<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc81c\uc870<\/td>\n<td>\uc774\uc804\uac00\uaca9, \uc6d0\uac00 \ubc30\ubd80, VAT \uacf5\uc81c<\/td>\n<td>HS \ucf54\ub4dc, \uc6d0\uc0b0\uc9c0, \ubd80\ud488 \ubd84\ub958<\/td>\n<\/tr>\n<tr>\n<td>IT\/SaaS<\/td>\n<td>\uc5ed\uc678 \uc11c\ube44\uc2a4 \uacfc\uc138, \uc6d0\ucc9c\uc9d5\uc218 \ubd84\ub958<\/td>\n<td>\ub514\uc9c0\ud138 \uc81c\ud488\uc758 \ud1b5\uad00\u00b7\ube44\ud1b5\uad00 \uacbd\uacc4<\/td>\n<\/tr>\n<tr>\n<td>\uc778\ud504\ub77c<\/td>\n<td>\ud504\ub85c\uc81d\ud2b8 \uc218\uc775 \uadc0\uc18d, PE \ud310\ub2e8<\/td>\n<td>\ub300\ud615 \uc7a5\ube44 \ud1b5\uad00, \uc77c\uc815 \uc9c0\uc5f0 \ube44\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uc5d0\ub108\uc9c0<\/td>\n<td>\uaddc\uc81c \uc694\uac74 \uc5f0\uacc4 \uacfc\uc138<\/td>\n<td>\ud2b9\uc218 \uc124\ube44 \ubd84\ub958 \ubc0f \uc778\uc99d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\uc2e4\uc218\uc5d0\uc11c \ubc30\uc6b0\ub294 \uad50\ud6c8: \ucf00\uc774\uc2a4 \uae30\ubc18 \uc694\uc57d<\/h2>\n<p>\uccab \ubc88\uc9f8 \ucf00\uc774\uc2a4\ub294 \uacc4\uc57d \ub300\uac00\ub97c \ub2e8\uc77c \ud56d\ubaa9\uc73c\ub85c \ucc98\ub9ac\ud55c IT \uae30\uc5c5\uc785\ub2c8\ub2e4. \ub77c\uc774\uc120\uc2a4\uc640 \uc9c0\uc6d0\ub300\uac00\ub97c \ubd84\ub9ac\ud558\uc9c0 \uc54a\uc544 \uc6d0\ucc9c\uc9d5\uc218\uc640 VAT \uc774\uc288\uac00 \ub3d9\uc2dc\uc5d0 \ubc1c\uc0dd\ud588\uace0, \uacb0\uacfc\uc801\uc73c\ub85c \uac70\ub798 \ub9c8\uc9c4\uc774 \ud06c\uac8c \uac10\uc18c\ud588\uc2b5\ub2c8\ub2e4. \ub450 \ubc88\uc9f8 \ucf00\uc774\uc2a4\ub294 \uc81c\uc870\uae30\uc5c5\uc758 HS \ucf54\ub4dc \uc624\ubd84\ub958\uc785\ub2c8\ub2e4. \ucd08\uae30 \ud1b5\uad00\uc740 \ud1b5\uacfc\ub410\uc9c0\ub9cc \uc0ac\ud6c4 \uac80\uc99d\uc5d0\uc11c \ucd94\uc9d5\uc774 \ubc1c\uc0dd\ud574 \uc5f0\uac04 \uc608\uc0b0\uc774 \ud754\ub4e4\ub838\uc2b5\ub2c8\ub2e4. \uc138 \ubc88\uc9f8 \ucf00\uc774\uc2a4\ub294 \ubcf8\uc0ac \uad00\ub9ac\uc218\uc218\ub8cc\uc758 \uc99d\ube59 \ubd80\uc871\uc73c\ub85c \ube44\uc6a9\uc774 \ubd80\uc778\ub41c \uc0ac\ub840\uc785\ub2c8\ub2e4. \uc774 \uc138 \ucf00\uc774\uc2a4\uc758 \uacf5\ud1b5\uc810\uc740 \ubaa8\ub450 \u201c\uc0ac\uc804\uc5d0 \ubd84\ub9ac\u00b7\ubb38\uc11c\ud654\ud558\uba74 \ubc29\uc9c0 \uac00\ub2a5\ud588\ub2e4\u201d\ub294 \uc810\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ucd5c\uc885 \uccb4\ud06c\ub9ac\uc2a4\ud2b8: 2026 \ud130\ud0a4 \uc138\ubb34\u00b7\uad00\uc138 \uc6b4\uc601 18\ud56d\ubaa9<\/h2>\n<ul>\n<li>\uac70\ub798 \uad6c\uc870\ubcc4 \uacfc\uc138\uc9c0 \ud310\ub2e8 \uc644\ub8cc<\/li>\n<li>PE \ub9ac\uc2a4\ud06c \ud3c9\uac00 \ubc0f \ud65c\ub3d9 \ubc94\uc704 \ubb38\uc11c\ud654<\/li>\n<li>\uc870\uc138\uc870\uc57d \uc801\uc6a9 \uac00\ub2a5\uc131 \uac80\ud1a0<\/li>\n<li>\uc6d0\ucc9c\uc9d5\uc218 \ubd84\ub958 \uba54\ubaa8 \uc791\uc131<\/li>\n<li>VAT \ucc98\ub9ac \uae30\uc900 \ub0b4\ubd80 \uac00\uc774\ub4dc \ubc30\ud3ec<\/li>\n<li>\uc778\ubcf4\uc774\uc2a4 \ud56d\ubaa9 \ubd84\ub9ac \uc6d0\uce59 \ud655\uc815<\/li>\n<li>HS \ucf54\ub4dc \uc0ac\uc804 \uac80\ud1a0 \uccb4\uacc4 \uad6c\ucd95<\/li>\n<li>\uc6d0\uc0b0\uc9c0 \uc99d\ube59 \ucc45\uc784\uc790 \uc9c0\uc815<\/li>\n<li>\ud1b5\uad00 \uc9c0\uc5f0 \uc2dc \ube44\uc6a9\ubd80\ub2f4 \uc870\ud56d \ubc18\uc601<\/li>\n<li>\uad00\ub828\uc790 \uac70\ub798 \uc774\uc804\uac00\uaca9 \ubb38\uc11c\ud654<\/li>\n<li>\ubd84\uae30\ubcc4 \ud3b8\ucc28 \ubd84\uc11d \uc218\ud589<\/li>\n<li>\uc1a1\uae08 \uc0ac\uc720\uc11c\u00b7\uacc4\uc57d\u00b7\ud68c\uacc4 \ub370\uc774\ud130 \uc77c\uce58 \uac80\uc99d<\/li>\n<li>\uc138\ubb34\uc870\uc0ac \ub300\uc751 \ub2f4\ub2f9\uc790 \uc9c0\uc815<\/li>\n<li>\ubb38\uc11c \ubcf4\uad00 \uae30\uac04 \ubc0f \ud3ec\ub9f7 \ud45c\uc900\ud654<\/li>\n<li>ERP \ucf54\ub4dc\uc640 \uc138\ubb34 \uacc4\uc815 \ub9e4\ud551 \uc810\uac80<\/li>\n<li>\uc6d4\uac04 \ub9ac\uc2a4\ud06c \ub300\uc2dc\ubcf4\ub4dc \uc6b4\uc601<\/li>\n<li>\uace0\uc704\ud5d8 \uac70\ub798 \uc0ac\uc804 \ubc95\ubb34 \uc2b9\uc778 \uccb4\uacc4<\/li>\n<li>\uc5f0\ub9d0 \uc815\ub9ac \uc804 \uc911\uac04 \uc810\uac80 \ud68c\uc758 \uc2e4\uc2dc<\/li>\n<\/ul>\n<h2>\ucd94\uac00 FAQ<\/h2>\n<h3>Q7. \ud130\ud0a4\uc5d0\uc11c \uc138\ubb34\uc870\uc0ac\ub97c \ubc1b\uc73c\uba74 \uc989\uc2dc \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/h3>\n<p>\uc0ac\uc548\uc5d0 \ub530\ub77c \ub2e4\ub974\uba70, \uc18c\uba85\u00b7\ubd88\ubcf5 \uc808\ucc28\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc911\uc694\ud55c \uac83\uc740 \ucd08\uae30 \ub300\uc751\uc758 \uc18d\ub3c4\uc640 \ubb38\uc11c \uc77c\uad00\uc131\uc785\ub2c8\ub2e4.<\/p>\n<h3>Q8. \ud55c\uad6d \ubcf8\uc0ac \uc778\ub825\uc774 \ub2e8\uae30 \ucd9c\uc7a5\ub9cc \ud558\uba74 PE \ub9ac\uc2a4\ud06c\uac00 \uc5c6\ub098\uc694?<\/h3>\n<p>\ub2e8\uae30 \ucd9c\uc7a5 \uc790\uccb4\ub9cc\uc73c\ub85c \ub2e8\uc815\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ubc18\ubcf5\uc131, \uad8c\ud55c, \ud65c\ub3d9 \ub0b4\uc6a9\uc774 \ud568\uaed8 \ud3c9\uac00\ub429\ub2c8\ub2e4.<\/p>\n<h3>Q9. \uc870\uc138\uc870\uc57d \uac10\uba74 \uc801\uc6a9\uc744 \uc704\ud574 \uac00\uc7a5 \uc911\uc694\ud55c \uc99d\ube59\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/h3>\n<p>\uc9c0\uae09 \uc131\uaca9\uc744 \uc785\uc99d\ud558\ub294 \uacc4\uc57d\u00b7\uc778\ubcf4\uc774\uc2a4\u00b7\uc5c5\ubb34 \uc0b0\ucd9c\ubb3c, \uadf8\ub9ac\uace0 \uc218\uc775\uc801 \uc18c\uc720\uc790 \uad00\ub828 \ubb38\uc11c\uac00 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p>\n<h3>Q10. \ud130\ud0a4 VAT \ud658\uae09\uc740 \uc26c\uc6b4\uac00\uc694?<\/h3>\n<p>\uc694\uac74\uacfc \uc99d\ube59\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. \uc0ac\uc804\uc5d0 \ubb38\uc11c \uccb4\uacc4\ub97c \ub9de\ucd94\uba74 \ud658\uae09 \uac00\ub2a5\uc131\uacfc \uc18d\ub3c4\ub97c \ub192\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>Q11. HS \ucf54\ub4dc \ubd84\ub958\ub294 \ud55c \ubc88 \uc815\ud558\uba74 \ub05d\uc778\uac00\uc694?<\/h3>\n<p>\uc81c\ud488 \ubcc0\uacbd, \uaddc\uc815 \ubcc0\uacbd, \uc138\uad00 \ud574\uc11d \ubcc0\ud654\uc5d0 \ub530\ub77c \uc7ac\uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc815\uae30 \uc810\uac80\uc774 \uc548\uc804\ud569\ub2c8\ub2e4.<\/p>\n<h3>Q12. \uc138\ubb34 \ucd5c\uc801\ud654\uc640 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\ub294 \ucda9\ub3cc\ud558\ub098\uc694?<\/h3>\n<p>\uc62c\ubc14\ub978 \uc124\uacc4\uc5d0\uc11c\ub294 \ucda9\ub3cc\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc624\ud788\ub824 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uae30\ubc18 \ucd5c\uc801\ud654\uac00 \uc7a5\uae30\uc801\uc73c\ub85c \uac00\uc7a5 \ube44\uc6a9 \ud6a8\uc728\uc801\uc785\ub2c8\ub2e4.<\/p>\n<h2>\ub9c8\ubb34\ub9ac<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34\u00b7\uad00\uc138 \ub9ac\uc2a4\ud06c\ub294 \ud53c\ud560 \uc218 \uc5c6\ub294 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \uc124\uacc4 \uac00\ub2a5\ud55c \ubb38\uc81c\uc785\ub2c8\ub2e4. \uacc4\uc57d \uad6c\uc870, \uc1a1\uae08 \uad6c\uc870, \ud1b5\uad00 \uad6c\uc870, \ubb38\uc11c \uad6c\uc870\ub97c \uc0ac\uc804\uc5d0 \uc815\ub82c\ud558\uba74 \uacfc\uc138 \ubd84\uc7c1\uacfc \ube44\uc6a9 \ub204\uc218\ub97c \ud06c\uac8c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. Serka \ubc95\ub960\uc0ac\ubb34\uc18c\ub294 \ud55c\uad6d \uae30\uc5c5\uc774 \ud130\ud0a4\uc5d0\uc11c \uc548\uc815\uc801\uc73c\ub85c \uc131\uc7a5\ud560 \uc218 \uc788\ub3c4\ub85d, \uc138\ubb34\u00b7\uad00\uc138\u00b7\uc0c1\uac70\ub798\ub97c \ud558\ub098\uc758 \uc2e4\ud589 \uccb4\uacc4\ub85c \ud1b5\ud569\ud574 \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uace0\uae09 \uc7c1\uc810: \uacc4\uc57d \uc7ac\ubd84\ub958(re-characterization) \ub9ac\uc2a4\ud06c<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34 \uc2e4\ubb34\uc5d0\uc11c \uc790\uc8fc \ubc1c\uc0dd\ud558\ub294 \ubb38\uc81c \uc911 \ud558\ub098\ub294 \uac70\ub798\uc758 \ubc95\uc801 \uba85\uce6d\uacfc \uc138\ubb34 \ubd84\ub958\uac00 \ub2ec\ub77c\uc9c0\ub294 \uc0c1\ud669\uc785\ub2c8\ub2e4. \uacc4\uc57d\uc11c\uc5d0\ub294 \u201c\ucee8\uc124\ud305 \uc11c\ube44\uc2a4\u201d\ub85c \ub418\uc5b4 \uc788\uc73c\ub098 \uc2e4\uc9c8\uc740 \ub77c\uc774\uc120\uc2a4 \uc0ac\uc6a9\ub300\uac00\ub85c \ud574\uc11d\ub418\uac70\ub098, \ubc18\ub300\ub85c \ub77c\uc774\uc120\uc2a4 \uacc4\uc57d\ucc98\ub7fc \ubcf4\uc774\uc9c0\ub9cc \uc2e4\uc81c\ub85c\ub294 \ud1b5\ud569 \uc6b4\uc601 \uc11c\ube44\uc2a4\ub85c \ubcf4\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc7ac\ubd84\ub958\uac00 \ubc1c\uc0dd\ud558\uba74 \uc6d0\ucc9c\uc9d5\uc218, VAT, \ube44\uc6a9 \uc778\uc815, \uc774\uc804\uac00\uaca9 \ub85c\uc9c1\uc774 \ub3d9\uc2dc\uc5d0 \ud754\ub4e4\ub9bd\ub2c8\ub2e4.<\/p>\n<p>\uc774 \ub9ac\uc2a4\ud06c\ub97c \uc904\uc774\ub824\uba74 \uacc4\uc57d \uc81c\ubaa9\ubcf4\ub2e4 \uc2e4\uc9c8 \uc870\ud56d\uc744 \uc815\uad50\ud558\uac8c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc81c\uacf5 \ubc94\uc704, \uc0b0\ucd9c\ubb3c, \uad8c\ub9ac \uc774\uc804 \uc5ec\ubd80, \uc0ac\uc6a9 \uae30\uac04, \uc0ac\uc6a9 \uc9c0\uc5ed, \uae30\uc220 \uc774\uc804 \ubc94\uc704\ub97c \uad6c\uccb4\ud654\ud558\uba74 \ub2f9\uad6d \ud574\uc11d\uc758 \ud3ed\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc778\ubcf4\uc774\uc2a4 \ud488\ubaa9\uacfc \uacc4\uc57d \uc870\ud56d\uc774 \ub3d9\uc77c\ud55c \ub17c\ub9ac\ub85c \uc5f0\uacb0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uacc4\uc57d\uc740 \uc11c\ube44\uc2a4, \uc778\ubcf4\uc774\uc2a4\ub294 \ub77c\uc774\uc120\uc2a4\ub85c \ubc1c\ud589\ud558\ub294 \uc2dd\uc758 \ubd88\uc77c\uce58\uac00 \uac00\uc7a5 \uc704\ud5d8\ud569\ub2c8\ub2e4.<\/p>\n<h2>\uc138\ubb34 \ub9ac\uc2a4\ud06c\uc640 \ud658\ub9ac\uc2a4\ud06c\uc758 \uacb0\ud569 \uad00\ub9ac<\/h2>\n<p>\uad6d\uacbd \uac04 \uac70\ub798\uc5d0\uc11c\ub294 \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc640 \ud658\ub9ac\uc2a4\ud06c\uac00 \uacb0\ud569\ub429\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uacfc\uc138 \uc624\ub958\ub85c \ucd94\uc9d5\uc774 \ubc1c\uc0dd\ud558\uba74 \ub0a9\ubd80 \uc2dc\uc810 \ud658\uc728\uc774 \ubd88\ub9ac\ud558\uac8c \uc6c0\uc9c1\uc5ec \uc2e4\uc81c \ubd80\ub2f4\uc774 \uc608\uc0c1\ubcf4\ub2e4 \ud06c\uac8c \ub298\uc5b4\ub0a0 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc138\ubb34 \ub9ac\uc2a4\ud06c \uad00\ub9ac\ub294 \ub2e8\uc21c \ubc95\ub960 \uc774\uc288\uac00 \uc544\ub2c8\ub77c \ud658\ud5e4\uc9c0 \uc815\ucc45\uacfc \uc5f0\uacb0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\ubb34\uc801\uc73c\ub85c\ub294 \uace0\uc704\ud5d8 \uac70\ub798\uc5d0 \ub300\ud574 \uc2dc\ub098\ub9ac\uc624\ubcc4 \ud604\uae08\ud750\ub984 \ubaa8\ub378\uc744 \ub9cc\ub4e4\uace0, \uc870\uc138\uc870\uc57d \uc801\uc6a9 \uc2e4\ud328\u00b7\ucd94\uc9d5 \ubc1c\uc0dd\u00b7\uc9c0\uc5f0\uc774\uc790 \ubc1c\uc0dd \uc2dc \ucf00\uc774\uc2a4\ub97c \uc120\uc81c \uacc4\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \ubaa8\ub378\uc744 \uae30\ubc18\uc73c\ub85c \uacc4\uc57d \uac00\uaca9, \ub9c8\uc9c4 \ubcf4\ud638 \uc7a5\uce58, \ud658\ud5e4\uc9c0 \ubc94\uc704\ub97c \uc815\ud558\uba74 \uc608\uc0c1\uce58 \ubabb\ud55c \uc190\uc2e4\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2>\ubcf8\uc0ac-\ud604\uc9c0 \uac04 \ubb38\uc11c \ud45c\uc900\ud654 \ud15c\ud50c\ub9bf<\/h2>\n<p>\ud130\ud0a4 \uac70\ub798\uc5d0\uc11c \ubc18\ubcf5\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub294 \ubb38\uc11c \uc591\uc2dd \ubd88\uc77c\uce58\uc785\ub2c8\ub2e4. \ubcf8\uc0ac\ub294 \uc601\ubb38 \ud3ec\ub9f7, \ud604\uc9c0\ub294 \ud130\ud0a4\uc5b4 \ud3ec\ub9f7, \ud1b5\uad00\uc0ac\ub294 \ubcc4\ub3c4 \ud3ec\ub9f7\uc744 \uc0ac\uc6a9\ud558\uba74 \ub3d9\uc77c \uac70\ub798\uac00 \ub2e4\ub978 \ub370\uc774\ud130\ub85c \uae30\ub85d\ub429\ub2c8\ub2e4. \uc774\ub97c \ub9c9\uc73c\ub824\uba74 \ud575\uc2ec \ubb38\uc11c 6\uc885\uc758 \ud45c\uc900 \ud15c\ud50c\ub9bf\uc774 \ud544\uc694\ud569\ub2c8\ub2e4: \uacc4\uc57d \uc694\uc57d\ud45c, \uc778\ubcf4\uc774\uc2a4 \ucf54\ub4dc\ud45c, \uc1a1\uae08 \uc0ac\uc720\uc11c, \ud1b5\uad00 \uccb4\ud06c\uc2dc\ud2b8, \uc870\uc57d\uac10\uba74 \uccb4\ud06c\uc2dc\ud2b8, \ubd84\uc7c1 \ub300\uc751 \ub85c\uadf8.<\/p>\n<p>\uc774 \ud15c\ud50c\ub9bf\uc740 \ub2e8\uc21c \uc11c\ub958\uac00 \uc544\ub2c8\ub77c \ub0b4\ubd80 \ud1b5\uc81c \uc7a5\uce58\uc785\ub2c8\ub2e4. \ub2f4\ub2f9\uc790\uac00 \ubc14\ub00c\uc5b4\ub3c4 \ud488\uc9c8\uc774 \uc720\uc9c0\ub418\uace0, \uc870\uc0ac \ub300\uc751 \uc2dc\uc5d0\ub3c4 \uc989\uc2dc \uc790\ub8cc\ub97c \uc81c\ucd9c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubb38\uc11c \ud45c\uc900\ud654\ub294 \ube44\uc6a9\uc774 \uac70\uc758 \ub4e4\uc9c0 \uc54a\uc9c0\ub9cc \ud6a8\uacfc\ub294 \ub9e4\uc6b0 \ud07d\ub2c8\ub2e4.<\/p>\n<h2>\ucd94\uac00 \uc2e4\ubb34 FAQ<\/h2>\n<h3>Q13. \ubcf8\uc0ac \ube44\uc6a9 \ubc30\ubd80\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc5d0 \ubd80\uc778\ub418\uae30 \uc26c\uc6b4\uac00\uc694?<\/h3>\n<p>\uc11c\ube44\uc2a4 \uc2e4\uccb4\uac00 \ubd88\uba85\ud655\ud558\uac70\ub098 \ubc30\ubd80 \uc0b0\uc2dd\uc774 \uc790\uc758\uc801\uc778 \uacbd\uc6b0 \ubd80\uc778 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4. \ubc30\ubd80 \uae30\uc900\uacfc \uc218\ud61c \uadfc\uac70\ub97c \ubb38\uc11c\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>Q14. \uc138\ubb34\uc870\uc0ac \uc804\uc5d0 \uc790\uc9c4 \uc218\uc815\uc774 \uc720\ub9ac\ud55c\uac00\uc694?<\/h3>\n<p>\uc0ac\uc548\uc5d0 \ub530\ub77c \uc804\ub7b5\uc774 \ub2e4\ub985\ub2c8\ub2e4. \ub2e4\ub9cc \uba85\ubc31\ud55c \uc624\ub958\ub294 \uc870\uae30 \uc815\uc815\uc774 \ub9ac\uc2a4\ud06c\ub97c \ub0ae\ucd9c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacb0\uc815 \uc804 \ubc95\ub960 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<h3>Q15. \ud130\ud0a4\uc5d0\uc11c \uc804\uc790\ubb38\uc11c\ub9cc\uc73c\ub85c \ubc29\uc5b4\uac00 \uac00\ub2a5\ud55c\uac00\uc694?<\/h3>\n<p>\uac00\ub2a5\ud55c \uacbd\uc6b0\uac00 \ub9ce\uc9c0\ub9cc, \uac70\ub798 \uc720\ud615\uc5d0 \ub530\ub77c \uc6d0\ubcf8 \uc99d\ube59\uc774 \uc694\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubb38\uc11c \ud3ec\ub9f7 \uc815\ucc45\uc744 \uc0ac\uc804\uc5d0 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h3>Q16. \ud55c\uad6d \ubcf8\uc0ac \ub0b4\ubd80 \uac10\uc0ac\uc640 \ud130\ud0a4 \uc138\ubb34 \ub300\uc751\uc744 \uac19\uc774 \uc124\uacc4\ud560 \uc218 \uc788\ub098\uc694?<\/h3>\n<p>\ub124. \uc624\ud788\ub824 \uac19\uc774 \uc124\uacc4\ud574\uc57c \ud6a8\uc728\uc801\uc785\ub2c8\ub2e4. \ub0b4\ubd80 \uac10\uc0ac \ud3ec\uc778\ud2b8\uc640 \uc138\ubb34 \ubc29\uc5b4 \ud3ec\uc778\ud2b8\uac00 \uc0c1\ub2f9 \ubd80\ubd84 \uc911\ucca9\ub429\ub2c8\ub2e4.<\/p>\n<h3>Q17. \uacc4\uc57d \ubcc0\uacbd\ud569\uc758\uc11c\ub97c \ub2a6\uac8c \uc791\uc131\ud558\uba74 \uc5b4\ub5a4 \ubb38\uc81c\uac00 \uc0dd\uae30\ub098\uc694?<\/h3>\n<p>\uc138\ubb34\ub2f9\uad6d\uc740 \uac70\ub798 \uc2dc\uc810\uc758 \ubb38\uc11c\ub97c \uc911\uc2dc\ud569\ub2c8\ub2e4. \uc0ac\ud6c4 \ubb38\uc11c\ud654\ub294 \uc2e0\ub8b0\ub3c4\ub97c \ub5a8\uc5b4\ub728\ub9b4 \uc218 \uc788\uc5b4 \ubd84\uc7c1 \uc2dc \ubd88\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n<h3>Q18. \uac00\uc7a5 \ube60\ub978 \uac1c\uc120 \uc870\uce58\ub294 \ubb34\uc5c7\uc778\uac00\uc694?<\/h3>\n<p>\ud604\uc7ac \uac70\ub798 20\uac74\uc744 \uc0d8\ud50c\ub9c1\ud574 \uacc4\uc57d-\uc778\ubcf4\uc774\uc2a4-\uc1a1\uae08-\ud1b5\uad00 \ubb38\uc11c \uc77c\uce58\uc728\uc744 \uc810\uac80\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubb38\uc81c\ub97c \uc218\uce58\ub85c \ubcf4\uba74 \uac1c\uc120\uc774 \ube68\ub77c\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\uc2e4\ud589 \uacb0\ub860<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34\u00b7\uad00\uc138 \ub9ac\uc2a4\ud06c \uad00\ub9ac\ub294 \ub2e8\ubc1c\uc131 \ud504\ub85c\uc81d\ud2b8\uac00 \uc544\ub2c8\ub77c \uc6b4\uc601 \uccb4\uacc4\uc785\ub2c8\ub2e4. \uacc4\uc57d \uc124\uacc4, \ubb38\uc11c \ud45c\uc900\ud654, \ub370\uc774\ud130 \uc815\ud569\uc131, \uc870\uc0ac \ub300\uc751 \uc900\ube44\ub97c \uc815\uae30 \uc6b4\uc601\uc73c\ub85c \ubc14\uafb8\uba74 \ub9ac\uc2a4\ud06c\ub294 \uc904\uace0 \uc608\uce21 \uac00\ub2a5\uc131\uc740 \ub192\uc544\uc9d1\ub2c8\ub2e4. \ud55c\uad6d \uae30\uc5c5\uc774 \ud130\ud0a4\uc5d0\uc11c \uc548\uc815\uc801\uc73c\ub85c \uc131\uc7a5\ud558\ub824\uba74 \uc138\ubb34\ub97c \u201c\uc0ac\ud6c4 \uc2e0\uace0\u201d\uac00 \uc544\ub2cc \u201c\uc0ac\uc804 \uc124\uacc4\u201d\ub85c \ub2e4\ub904\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h2>\uad00\ub9ac \uccb4\uacc4 \uace0\ub3c4\ud654: \ubd84\uae30\ubcc4 \uc138\ubb34 \ub9ac\uc2a4\ud06c \ub9ac\ubdf0 \ud68c\uc758 \uc548\uac74<\/h2>\n<ul>\n<li>\ubd84\uae30 \ub9e4\ucd9c \ub300\ube44 \uc608\uc678 \uc778\ubcf4\uc774\uc2a4 \ube44\uc728<\/li>\n<li>\uc870\uc57d\uac10\uba74 \uc801\uc6a9 \uac74\uc758 \ubb38\uc11c \uc644\uacb0\ub960<\/li>\n<li>\uc5ed\uc678 \uc11c\ube44\uc2a4 \uac70\ub798\uc758 VAT \ucc98\ub9ac \uc624\ub958\uc728<\/li>\n<li>\ud1b5\uad00 \ubcf4\ub958 \uac74\uc218\uc640 \ud3c9\uade0 \ud574\uc18c \uae30\uac04<\/li>\n<li>\uad00\ub828\uc790 \uac70\ub798 \ub9c8\uc9c4 \ud3b8\ucc28 \ubc0f \uc870\uc815 \ud544\uc694 \uac74\uc218<\/li>\n<li>\uc138\ubb34\uc870\uc0ac \uc7a0\uc7ac \uc7c1\uc810\uc758 \uc6b0\uc120\uc21c\uc704<\/li>\n<\/ul>\n<p>\uc774 \ud68c\uc758\ub294 \ubcf4\uace0\ub97c \uc704\ud55c \ud68c\uc758\uac00 \uc544\ub2c8\ub77c \uc218\uc815 \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \ud68c\uc758\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc548\uac74\ub9c8\ub2e4 \ub2f4\ub2f9\uc790, \uc218\uc815\uae30\ud55c, \uac80\uc99d\uae30\uc900\uc744 \uc9c0\uc815\ud574\uc57c \uc2e4\uc81c \uac1c\uc120\uc774 \uc77c\uc5b4\ub0a9\ub2c8\ub2e4. \ubd84\uae30 \ub9ac\ubdf0\ub97c \ud1b5\ud574 \uc791\uc740 \uc624\ub958\ub97c \uc870\uae30\uc5d0 \uc81c\uac70\ud558\uba74 \uc5f0\ub9d0 \ub9ac\uc2a4\ud06c\uac00 \uae09\uaca9\ud788 \ub0ae\uc544\uc9d1\ub2c8\ub2e4.<\/p>\n<h2>\ud55c\uad6d \uae30\uc5c5 \uc2e4\ubb34\ud300\uc744 \uc704\ud55c \uc989\uc2dc \uc2e4\ud589 \ud56d\ubaa9<\/h2>\n<p>\uc624\ub298 \ubc14\ub85c \uc2e4\ud589\ud560 \uc218 \uc788\ub294 \ud56d\ubaa9\uc740 \uba85\ud655\ud569\ub2c8\ub2e4. \uccab\uc9f8, \ud604\uc7ac \uc9c4\ud589 \uc911\uc778 \uac70\ub798\uc5d0\uc11c \uacc4\uc57d\u00b7\uc778\ubcf4\uc774\uc2a4\u00b7\uc1a1\uae08 \uc0ac\uc720\uc758 \uc77c\uce58\uc728\uc744 \uc810\uac80\ud569\ub2c8\ub2e4. \ub458\uc9f8, \uace0\uc704\ud5d8 \uac70\ub798 10\uac74\uc744 \uc120\uc815\ud574 \uc870\uc138\uc870\uc57d\u00b7\uc6d0\ucc9c\uc9d5\uc218 \ubd84\ub958\ub97c \uc7ac\uac80\ud1a0\ud569\ub2c8\ub2e4. \uc14b\uc9f8, \ud1b5\uad00 \ubb38\uc11c\uc640 \ud68c\uacc4 \ucf54\ub4dc \ub9e4\ud551\uc744 \ub9de\ucda5\ub2c8\ub2e4. \ub137\uc9f8, \ubd84\uc7c1 \uac00\ub2a5\uc131\uc774 \uc788\ub294 \uac70\ub798\ub294 \uc99d\uac70 \ubcf4\uc804 \uacc4\ud68d\uc744 \uc989\uc2dc \uc218\ub9bd\ud569\ub2c8\ub2e4. \uc774 \ub124 \uac00\uc9c0\ub97c \uc2e4\ud589\ud558\uba74 30\uc77c \ub0b4 \uccb4\uac10 \ub9ac\uc2a4\ud06c\uac00 \ub208\uc5d0 \ub744\uac8c \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/p>\n<p>\uc138\ubb34 \ub9ac\uc2a4\ud06c\ub294 \ubcf5\uc7a1\ud574 \ubcf4\uc774\uc9c0\ub9cc, \uc2e4\ud589 \ub2e8\uc704\ub85c \ucabc\uac1c\uba74 \uad00\ub9ac \uac00\ub2a5\ud569\ub2c8\ub2e4. \ud575\uc2ec\uc740 \u201c\uc644\ubcbd\ud55c \uc774\ub860\u201d\uc774 \uc544\ub2c8\ub77c \u201c\ubc18\ubcf5 \uac00\ub2a5\ud55c \uc6b4\uc601\u201d\uc785\ub2c8\ub2e4.<\/p>\n<h2>\uc2e4\ud589 \uc0ac\ub840 \uccb4\ud06c: 6\uac1c\uc6d4 \ud6c4 \uc131\uacfc\ub97c \ub9cc\ub4dc\ub294 \uc6b4\uc601 \uc2b5\uad00<\/h2>\n<p>\ud130\ud0a4 \uac70\ub798\uc5d0\uc11c \uc548\uc815\uc801\uc73c\ub85c \uc131\uacfc\ub97c \ub0b4\ub294 \ud55c\uad6d \uae30\uc5c5\uc740 \uacf5\ud1b5 \uc2b5\uad00\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uccab\uc9f8, \uc2e0\uaddc \uacc4\uc57d\ub9c8\ub2e4 \uc138\ubb34\u00b7\uad00\uc138 \uc0ac\uc804 \uac80\ud1a0\ub97c \uc758\ubb34\ud654\ud569\ub2c8\ub2e4. \ub458\uc9f8, \uc608\uc678 \uac70\ub798\ub97c \ud5c8\uc6a9\ud558\ub354\ub77c\ub3c4 \uc608\uc678 \uc2b9\uc778 \ub85c\uadf8\ub97c \ub0a8\uae41\ub2c8\ub2e4. \uc14b\uc9f8, \ubd84\uae30\ub9c8\ub2e4 \ubb38\uc11c \uc815\ud569\uc131 \uc810\uac80\uc744 \uc218\ud589\ud569\ub2c8\ub2e4. \ub137\uc9f8, \uc870\uc0ac \ub300\uc751 \uc2dc\ubbac\ub808\uc774\uc158\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc9c4\ud589\ud569\ub2c8\ub2e4. \ub2e4\uc12f\uc9f8, \uace0\uc704\ud5d8 \uac70\ub798\uc5d0\ub294 \ubc95\ubb34\u00b7\uc7ac\ubb34\u00b7\ubb3c\ub958 \ud569\ub3d9 \uc2b9\uc778 \uccb4\uacc4\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uc2b5\uad00\uc740 \ud654\ub824\ud558\uc9c0 \uc54a\uc9c0\ub9cc \uac00\uc7a5 \uac15\ub825\ud55c \ub9ac\uc2a4\ud06c \ud1b5\uc81c \uc7a5\uce58\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uc870\uc9c1\uc774 \ucee4\uc9c8\uc218\ub85d \uac1c\uc778 \uc5ed\ub7c9\uc5d0 \uc758\uc874\ud558\ub294 \ubc29\uc2dd\uc740 \uc2e4\ud328\ud569\ub2c8\ub2e4. \ud45c\uc900\ud654\ub41c \uc6b4\uc601 \uc2b5\uad00\ub9cc\uc774 \uc9c0\uc18d \uac00\ub2a5\ud55c \ud488\uc9c8\uc744 \ub9cc\ub4ed\ub2c8\ub2e4.<\/p>\n<h2>\ub9ac\ub354\uc2ed \uad00\uc810 \uacb0\ub860<\/h2>\n<p>\uc138\ubb34\uc640 \uad00\uc138\ub97c \ud1b5\uc81c\ud558\ub294 \uae30\uc5c5\uc740 \uac00\uaca9 \uacbd\uc7c1\ub9cc\uc73c\ub85c \uc2f8\uc6b0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac70\ub798 \uad6c\uc870\ub85c \uacbd\uc7c1\ud569\ub2c8\ub2e4. \uad6c\uc870\ub85c \uacbd\uc7c1\ud558\ub294 \uae30\uc5c5\uc740 \uc704\uae30 \ub54c\ub3c4 \uc190\uc2e4\uc744 \uc81c\ud55c\ud558\uace0, \uae30\ud68c\uac00 \uc62c \ub54c \ube60\ub974\uac8c \ud655\uc7a5\ud569\ub2c8\ub2e4. \ud130\ud0a4 \uc2dc\uc7a5\uc5d0\uc11c \uc7a5\uae30\uc801\uc73c\ub85c \uc774\uae30\ub294 \uae30\uc5c5\uc740 \ubc95\ubb34\u00b7\uc138\ubb34\ub97c \ube44\uc6a9\uc774 \uc544\ub2cc \uc804\ub7b5 \uc778\ud504\ub77c\ub85c \ub2e4\ub8e8\ub294 \uae30\uc5c5\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uc810\uc5d0\uc11c Serka \ubc95\ub960\uc0ac\ubb34\uc18c\uc758 \uc5ed\ud560\uc740 \uba85\ud655\ud569\ub2c8\ub2e4. \ubb38\uc81c \ubc1c\uc0dd \ud6c4 \ub300\uc751\uc774 \uc544\ub2c8\ub77c, \ubb38\uc81c \ubc1c\uc0dd \uc804 \uad6c\uc870 \uc124\uacc4\uc785\ub2c8\ub2e4. \ud55c\uad6d \uae30\uc5c5\uc774 \ud130\ud0a4\uc5d0\uc11c \uc548\uc815\uc801 \uc131\uc7a5 \uace1\uc120\uc744 \ub9cc\ub4e4\ub3c4\ub85d, \uacc4\uc57d\u00b7\uc138\ubb34\u00b7\ud1b5\uad00\u00b7\ubd84\uc7c1\uc744 \ud558\ub098\uc758 \uc6b4\uc601 \uccb4\uacc4\ub85c \uc5f0\uacb0\ud569\ub2c8\ub2e4.<\/p>\n<h2>\ucd94\uac00 \uc2e4\ud589 \uba54\ubaa8<\/h2>\n<p>\ud604\uc7a5\uc5d0\uc11c \ubc14\ub85c \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \ub9c8\uc9c0\ub9c9 \uc6d0\uce59\uc744 \ub367\ubd99\uc785\ub2c8\ub2e4. \uccab\uc9f8, \uacc4\uc57d \ubcc0\uacbd\uc740 \ubc18\ub4dc\uc2dc \uccb4\uacb0 \uc804\uc5d0 \ubc18\uc601\ud558\uace0 \uc0ac\ud6c4 \ubb38\uc11c\ud654 \uad00\ud589\uc744 \uc904\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub458\uc9f8, \ud68c\uacc4\ud300\uacfc \ubc95\ubb34\ud300\uc758 \uc6a9\uc5b4\ub97c \ud1b5\uc77c\ud574\uc57c \ud569\ub2c8\ub2e4. \uac19\uc740 \uac70\ub798\ub97c \ub2e4\ub978 \uc6a9\uc5b4\ub85c \uae30\ub85d\ud558\uba74 \uc870\uc0ac \ub300\uc751\uc774 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4. \uc14b\uc9f8, \uace0\uc704\ud5d8 \uac70\ub798\uc5d0 \ub300\ud574\uc120 \uacb0\uc7ac\uad8c\uc790\ub97c \ud55c \ub2e8\uacc4 \uc0c1\ud5a5\ud574 \uc2b9\uc778 \ud488\uc9c8\uc744 \ub192\uc5ec\uc57c \ud569\ub2c8\ub2e4. \ub137\uc9f8, \uc6d4\ub9d0\uc774 \uc544\ub2c8\ub77c \uc8fc\uac04 \ub2e8\uc704\ub85c \uc608\uc678 \uac70\ub798\ub97c \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc12f\uc9f8, \uc678\ubd80 \uc790\ubb38\uc740 \ubb38\uc81c\uac00 \uc0dd\uae34 \ub4a4 \ud638\ucd9c\ud558\ub294 \ubc29\uc2dd\uc774 \uc544\ub2c8\ub77c \ubd84\uae30 \uc6b4\uc601\ud68c\uc758\uc5d0 \uc815\ub840 \ucc38\uc5ec\uc2dc\ud0a4\ub294 \ubc29\uc2dd\uc774 \ud6a8\uacfc\uc801\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc774 \ub2e4\uc12f \uac00\uc9c0\ub294 \uc791\uc544 \ubcf4\uc774\uc9c0\ub9cc \ub204\uc801 \ud6a8\uacfc\uac00 \ud07d\ub2c8\ub2e4. \ud130\ud0a4 \uac70\ub798\uc5d0\uc11c \uc190\uc2e4\uc744 \uc904\uc774\ub294 \uae30\uc5c5\uc740 \ubcf5\uc7a1\ud55c \ube44\ubc95\uc744 \uc4f0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\ubcf8\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubc18\ubcf5\ud569\ub2c8\ub2e4. \uae30\ubcf8\uc744 \ubc18\ubcf5\ud558\ub294 \uc870\uc9c1\uc774 \uacb0\uad6d \ub9ac\uc2a4\ud06c\ub97c \uad00\ub9ac\ud558\uace0 \ub9c8\uc9c4\uc744 \uc9c0\ud0b5\ub2c8\ub2e4.<\/p>\n<h2>\ub9c8\uc9c0\ub9c9 \ubcf4\uac15 \uc139\uc158<\/h2>\n<p>\ud130\ud0a4 \uc138\ubb34 \uc6b4\uc601\uc758 \ucd5c\uc885 \ud575\uc2ec\uc740 \uc608\uc678\ub97c \uad00\ub9ac\ud558\ub294 \ub2a5\ub825\uc785\ub2c8\ub2e4. \uc815\uc0c1 \uac70\ub798\ub294 \ub204\uad6c\ub098 \ucc98\ub9ac\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc608\uc678 \uac70\ub798\ub97c \ud1b5\uc81c\ud558\uc9c0 \ubabb\ud558\uba74 \ub9ac\uc2a4\ud06c\uac00 \ub204\uc801\ub429\ub2c8\ub2e4. \uc608\uc678 \uac70\ub798\ub780 \uacc4\uc57d \uc870\uac74\uc774 \ubcc0\uacbd\ub41c \uac74, \uacb0\uc81c \uacbd\ub85c\uac00 \ub2ec\ub77c\uc9c4 \uac74, \ud1b5\uad00 \ucf54\ub4dc\uac00 \uc218\uc815\ub41c \uac74, \uc11c\ube44\uc2a4 \ubc94\uc704\uac00 \ud655\ub300\ub41c \uac74\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub7f0 \uc608\uc678\ub294 \ubc18\ub4dc\uc2dc \uc911\uc559 \uc2b9\uc778\uacfc \ub85c\uadf8 \uae30\ub85d\uc744 \uac70\uccd0\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ub610\ud55c \uad50\uc721 \uccb4\uacc4\ub3c4 \uc911\uc694\ud569\ub2c8\ub2e4. \uc2e4\ubb34\ud300\uc774 \uc138\ubb34 \uc774\uc288\ub97c \u201c\uc804\ubb38\uac00\uc758 \uc77c\u201d\ub85c\ub9cc \ubcf4\uba74 \uc0ac\uace0\ub294 \ubc18\ubcf5\ub429\ub2c8\ub2e4. \ubd84\uae30\ub9c8\ub2e4 1\ud68c \uc774\uc0c1 \uc2e4\ubb34 \uad50\uc721\uc744 \uc2e4\uc2dc\ud574 \uacc4\uc57d, \uc138\ubb34, \ud1b5\uad00, \ud68c\uacc4\uc758 \uc5f0\uacb0 \uad6c\uc870\ub97c \uacf5\uc720\ud574\uc57c \ud569\ub2c8\ub2e4. \uacb0\uad6d \ub9ac\uc2a4\ud06c \uad00\ub9ac\uc758 \ubcf8\uc9c8\uc740 \ubb38\uc11c\uac00 \uc544\ub2c8\ub77c \uc0ac\ub78c\uacfc \ud504\ub85c\uc138\uc2a4\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc815\ub9ac\ud558\uba74, \ud130\ud0a4 \uac70\ub798\uc5d0\uc11c \uc138\ubb34\u00b7\uad00\uc138 \ub9ac\uc2a4\ud06c\ub97c \ub0ae\ucd94\ub294 \ubc29\ubc95\uc740 \ubcf5\uc7a1\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc0ac\uc804 \uc124\uacc4, \ubb38\uc11c \uc77c\uce58, \uc608\uc678 \ud1b5\uc81c, \uc815\uae30 \uc810\uac80, \ube60\ub978 \ub300\uc751. \uc774 \ub2e4\uc12f \uac00\uc9c0\ub97c \uc9c0\ud0a4\uba74 \ub9ac\uc2a4\ud06c\ub294 \uad00\ub9ac \uac00\ub2a5\ud55c \ubc94\uc704\ub85c \ub4e4\uc5b4\uc635\ub2c8\ub2e4.<\/p>\n<h2>\uc6b4\uc601 \uacb0\ub860 \ubcf4\ucda9<\/h2>\n<p>\uc2e4\ubb34\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \uac83\uc740 \uc18d\ub3c4\uc640 \uc815\ud655\ub3c4\uc758 \uade0\ud615\uc785\ub2c8\ub2e4. \uc138\ubb34 \uc774\uc288\ub97c \ub2a6\uac8c \ubcf4\uba74 \uc815\ud655\ud574\ub3c4 \ub2a6\uace0, \uc131\uae09\ud558\uac8c \ucc98\ub9ac\ud558\uba74 \ube60\ub974\uc9c0\ub9cc \ud2c0\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud45c\uc900 \uccb4\ud06c\ub9ac\uc2a4\ud2b8\uc640 \uc2b9\uc778 \uccb4\uacc4\ub97c \uc720\uc9c0\ud558\uba74\uc11c, \uc608\uc678 \uac70\ub798\ub294 \uc989\uc2dc \uc804\ubb38\uac00 \uac80\ud1a0\ub97c \uac70\uce58\ub294 \uc774\uc911 \uad6c\uc870\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774 \ubc29\uc2dd\uc774 \uc7a5\uae30\uc801\uc73c\ub85c \uac00\uc7a5 \uc548\uc815\uc801\uc774\uba70, \ube44\uc6a9 \ud6a8\uc728\ub3c4 \uac00\uc7a5 \ub192\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub9c8\uc9c0\ub9c9\uc73c\ub85c, \uc138\ubb34 \ub9ac\uc2a4\ud06c \uad00\ub9ac\ub294 \ud55c \ubc88\uc758 \ud504\ub85c\uc81d\ud2b8\uac00 \uc544\ub2c8\ub77c \uc9c0\uc18d \uc6b4\uc601 \uccb4\uacc4\uc785\ub2c8\ub2e4. \uc6d4\uac04 \uc810\uac80\uacfc \ubd84\uae30 \ub9ac\ubdf0\ub97c \uace0\uc815\ud558\uba74, \uc608\uc678\uac00 \ub204\uc801\ub418\uae30 \uc804\uc5d0 \uc81c\uc5b4\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud45c\uc900\ud654\ub41c \uc6b4\uc601 \ub9ac\ub4ec\uc744 \uc720\uc9c0\ud558\uba74, \uc2e0\uace0 \uc815\ud655\ub3c4\uc640 \ud68c\uc218 \uac00\ub2a5\uc131\uc774 \ud568\uaed8 \uc62c\ub77c\uac00\uba70 \uc7a5\uae30\uc801\uc73c\ub85c \uae30\uc5c5\uc758 \ub9ac\uc2a4\ud06c \ube44\uc6a9\uc774 \uc548\uc815\uc801\uc73c\ub85c \uac10\uc18c\ud569\ub2c8\ub2e4.<\/p>\n<p>\uacb0\uad6d \ud575\uc2ec\uc740 \uc120\uc81c \uc124\uacc4\uc785\ub2c8\ub2e4.<\/p>\n<p><!-- serka_geo_rollout_cta_begin --><\/p>\n<div class=\"serka-geo-rollout-cta serka-geo-rollout-v20260310\" style=\"margin:32px 0 12px;padding:18px 20px;border:1px solid rgba(201,169,110,.25);border-radius:14px;background:rgba(201,169,110,.06)\">\n<div style=\"font-size:1rem;line-height:1.7;margin-bottom:12px;\">\uc0c1\ub2f4 \uc694\uccad\ud558\uae30<\/div>\n<p><a href=\"https:\/\/serkalaw.com\/ko\/contact\/\" style=\"display:inline-block;padding:10px 16px;border-radius:10px;background:#c9a96e;color:#111;text-decoration:none;font-weight:700;\">\uc0c1\ub2f4 \uc694\uccad\ud558\uae30<\/a><\/div>\n<p><!-- serka_geo_rollout_cta_end --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AI \uc694\uc57d \ubc0f \uc758\uc0ac\uacb0\uc815 \ud504\ub808\uc784 \ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \ub294 \ub2e8\uc21c\ud55c \uc815\ubcf4 \ud56d\ubaa9\uc774 \uc544\ub2c8\ub77c \ub2f9\uc0ac\uc790, \uc0ac\uc2e4\uad00\uacc4, \ubb38\uc11c, \uae30\ud55c, \uad00\ud560 \ubc0f \ud130\ud0a4\uc5d0\uc11c\uc758 \uc2e4\ud589 \uac00\ub2a5\uc131\uc744 \ud568\uaed8 \uac80\ud1a0\ud574\uc57c \ud558\ub294 \uc2e4\uc81c \ubc95\ub960 \uc0ac\uc548\uc785\ub2c8\ub2e4. \ud575\uc2ec\uc740 \ubc18\ubcf5 \uc124\uba85\uc774 \uc544\ub2c8\ub77c \uc99d\uac70\uc640 \uc808\ucc28\ub97c \uc5f0\uacb0\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ud575\uc2ec \uc694\uc57d \ud130\ud0a4 \ubc95\uc778\uc138 \ucd5c\uc801\ud654, \uc774\uc804\uac00\uaca9\uc138\uc81c \ubc0f \uad00\uc138\ubc95 \uc5d0\uc11c\ub294 \uacc4\uc57d\uc11c, \ub4f1\uae30\uc790\ub8cc, \uc9c0\uae09\uc99d\ube59, \ud1b5\uc9c0, \uc774\uba54\uc77c, \uc704\uc784\uc7a5, \ubc88\uc5ed\ubcf8, 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