ࡱ> Root Entry*J`Z;#FileHeader{DocInfodBodyText {J`Z`>J`Z7:98<=>?@ABCDEFGHIJKLNOPQRSTUVWXYZ[\]^_`abcdefgRoot Entry`Ψ`Z #FileHeader{DocInfodBodyText Pܼ`Zƽ`Z  !"#$%&'()*+,-./012345 !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[]^_`abcefghijklmnopqrstuvwxyz|}~HwpSummaryInformation.\PrvImage PrvTextDocOptions `Ψ`Z`Ψ`ZSection074Scripts `Ψ`Z`Ψ`ZJScriptVersion DefaultJScript_LinkDoc <[ļ 18 ] (2023.3.20. )><HФ(www.hometax.go.kr)ij `  ǵȲ.> <x8 8\  8a> <; X HŴ  1)D } 1X 0 Ȳ.><(^Ž)> <`$Ő]8><><a$ x ] 8><> <b$ x ><><c$ T 8><> <d$ \ 1 ><><e$ Ȍ><> <f$ ><> <g$ ><><h$ ><><i$ŅTܴ><> <j$ ij>< . . . ~ . . .><k$€0>< . . . ~ . . .> <><> <l$ x l ><1. m 2.xm 3.x,(D( %) ><m$p  l ><1. xƀ 2. 0> <n$ X ļ l ><Ɍ 0><|><0tu 8><x  ><1. 2. ><ɬ 0><8֜͐ \0><x 0> <Ƭ x>< x><11><71><81><91><>< l ><1. 0><2. (.t, .0)><TϤǕx><21><72><82><92><><3. 0\ ><0 x><30><73><83><93><><4. ij> <D  x><60><74><84><94><50><5. ȭl> < x  ļ l ><><Tܴ><>< U  |><> < |><>< |><> <0\ ťǹx><1. ­|><><2. ť0\><> <> <l ><><><l ><><> <ٳ><1><2><ǀȰT><1><2> <ijX><1><2><  x8X ­><1><2> <)() Ȝ><1><2><ଐǰ) Ȝ><1><2> <0T D 4\ 1><1><2>< 8\ Xְ ȩX(><> <ٳ0X ͐ǐ(ٳŐ)><1><2><\mDmȌĬ0(K-IFRS)ȩ><1><2>GIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳϟ@ JѣH*]ʴӧPJJիXB+_v;,YgZVׂbѦe{֭ٷ9Ѳ˷[ [vݺx՛bvkw ])}6NdCV*Ҩj;5Иftꌳ{6vfΊ1Ѥ |yU*-սG^]-f睾sP ~Ͽe[z>6Wz.\ ֠Kah"φv ($h(H"5_fT!^u S$1TVFB\ҌB*fِK(TVi Hcr!$J3wYY_#lWIa^gXktiZxЋg_IgW~9ҙct磐F:g5؜\b5IMH&Em@$鬴*bzUP[BWy(۟@`pe(fz:`d&+_x-i/uI#F??;o趄pjnoFh>9g2*҂Șkpf|j!H{<8,NJ)rBeFp8\ ]SLVo=*l W #\cr1 ;)cuhh1\k!&d%#7nevܡB[aHmNRUYT}ܵEN?1eE `&3m̬kwf:R::l\ n - [X6woCk;۰*C5<]7,˟w#ךּg6z_Quw/9~+\uW;6m_ɣ 46y^ 7P\泞E>Q}d6o~9![ !(7 ' y89 ЁdD3q Uu8,}/kB|9\ S!)JanFzmvD`Q?E}E}-h-HTC8¬ʪ~j~(Yvujƿ-ZT1>v@n=1A Z3&I>tz'm͋oSimSj.vl{fDy=|MrIӊ~.X3ݺJDB뿑׺вְxg@i5|Ck.lKa"}{:W'; tV NlWnαM(e8}`_㤡j 7~F4ە^#.Ν{0>O}W7Ɂ`㦈ʧU ˶=HB[%u>i2K:W656kE@g&Gz,Ck3{diէf d:Bj7kC&S60 VyXt|#UgT'LD' 3d<}X !N@֙; ~g40S31: N`$&W|Vg[Ӏl-Dba`bfs:6?|"\DX#̉@02hEYrX 6H,`dcxc;zXz~abafUq,cp,baLQ*HWP Document Fileu@DO 6C,H,#GB!k0~ 6*7=M*Z:ҙ#?*?ӿT@Y~X+mj3'm[v|:j)%C$Mϼ5#cd߈><><2. ť0\><> <> <l ><><><l ><><> <ٳ><1><2><ǀȰT><1><2> <ijX><1><2><  x8X ­><1><2> <)() Ȝ><1><2><ଐǰ) Ȝ><1><2> <0T D 4\ 1><1><2>< 8\ Xְ ȩX(><> <ٳ0X ͐ǐ(ٳŐ)><1><2><\mDmȌĬ0(K-IFRS)ȩ><1><2>WMlE~;].MX݉B + jbn=DNJ*AD R D.!zɂ!WxMݞ"5),āCUıUy3)Vy~{߼uCj*"G(SM>3\ǀ>q]`'ЂiFqDo:Ѻ?#0J|Q˘:^1 Y^z58^5ĝbNpUJG^5!&h:R #A4J ig 7(O=/W7LtRsq5瘂R S7*VP!;SU{^#0{JS3W kǽO}07PEdk6$ TAn- GM^*` W{ I|x>e2;eo̢gTO̼{9iߥyx_ٵ˕8', Spa'qw}J5a_ʠQiV~ԯ~%IH ҿV> =o7i&DI/NDXbL/M6{Ŵ}lvJ x< =ÓsS9SREw `6qQ0`f ./]9V5V%􋵔=X/GFQFnߩbз ,1X)H/ pp֮জA}<0)o52Z,-yz6! 8YZiS("uD%jBms)<[JqXr[w X~߉};OocSjO ˵ ? dܚGM6䖱S^O܋ cxK~OHy鈆(֪#ÓW 8OMiijGkN 'LXW3N+ZZ%O&-wUP/)[ohj&.jD^LXՄ[&n(Gۮrh]mkRDՔotC1؏webVD ' pҪon𡋟ۏ%.Vq:xaqʚ6;JϮwz]>C̗kQLG'Vlژ3T*Em؅*.і(2v!(tт h7D`.DꦥpQ\)DܙI;v wzs:9sN` v}WsHdim)U/xKac֦?#Afu_ ~ӉvHb8 I!U\{cA4o ЩX(f DE;8>eIJ!V+B0R, KcD I0}ljFÚ7zlb]ݏr9)]& j?6DC+ *h5Wst,7!  ~V05^^3~`P0@L:鱨N,Ȓċ:L部QF56h1&Vf'ǞQplءsf5*֨Xo"2U_RdUJȬJ*=eR NU3^D>|1d0D7+yT|Lt[&#s5|FS6Rf?$,.pYfF X"iZ! "&R/5W nfB콬6f վ/ M&b[$:C Jqb*^d[Ŋږa<:^PO$b1}qtwd/5XlG Ptjė1hQw4zM*Vz4IE+:8  3dqp,(4ɀ(BdqgEz=s]ow}$^ Z ڒQV0CW *QW){SY9IоbKRvU\"Ea2'd*ivڍ2+.e `)0@Wߜl,X0= YܻskuY:&zu+/MԚ=ȫSuAunu.N#fIVߌ5^q1n8y r01o:z#]=Co}PP-&; sj5OѝGr7ZݳX"4nNQLqӳ[᠖{Rl&ED=j BVs֊!Q9QkEڂ՜#j3|b R+o,J!+$$a|HVںjW&ևWujP(Dm]E!j뇭.qo77Ũ~1~cҼ -7!}0Q^op 9/Ho;2J%!znPzm8zGʜm&ţ`Пя _b kAWd%&,d6=H6o =PC=^^C*"%9<)H5x;vgf1l@L~3әJUm/W0@9kUy5O߅($|w& ~I3+%$t gɚ_V>nܸ}*lnXm 8 |U.R_{>a¯vnN [.@|:z@^ahŒ%ޕDx(pg VZb#Z޻ehp{{ Z"."tM'}{.mF4co3nV<ֹx^T9e\bu6{}E> )H iڈVhERp4ejBnyGBFb9a#1㸖QX6+.2fnZs*"4K0W+7+6=n ^HǙyQ@vY }JI 5BAtL+ B+Cޢ !P~q!mF!"\Ϛ!mlD0E1>EQa@aQݿ+lLctxȌ0A7/&2'2E7̖Oh`ߴU.k+=tد5 t E9v衇vP̿=AZUhʲ,tM4U,>(oy+ +#V3aHSR=wJouw/rp*^wo{'XSdEwx#8 YR*Ur oB\R0 ېW>i_Q bE $>33 W*= ! DA߁uokYF4#T\ hG.Wi~M19=+4qJ ^|-\3rpkG^e YsO4,q.VFy{0f>#NAXNr-խ6?HԐXр`ํ<@N<@V؂PXo~EGA(7y,g\&@37܀IӐPLh %c9<6oKAlMb(ƩFRDR?@!cC9襵 )C*Zh1B"ThAzJ,ЃždY;K2y?oٙ3-H¸'x{` KDH=IeCjahOܸ|I弣J[&ЂP!>d\X AA3y[d=RCko>|ܟ9PZ+bE |vњyϦ | gz)Se7n{:Z dej.c9`Km9PClc?6 `=B:,)KðWQUwH/n/FZ#{TQm&ee0={,0/Lp7xGʞZ D=«5<[S,פ%w5e3^7-oOΠb:MJEѼ=%t/Z!R,ǬZԂ5W5`'=50E0&n=p`jRde?ԯ Ku7,ñ7MBPFfkҎλ97A٦hAEXv2@~R"ԯZ+@^tqsֲFNy8o@\.}_.(PfS./(jGԽJP4mZD 5Pı>Ftp̐MhWAণSQѓ%I0K '&?"Xu +7*ewXrS^} ~s.‘4 ka {kmjtp P $u p`6T F0@ٝ ,l0`O g'g)~W`EY, ki y(睮"XˁտiO1niߏ,e\fR3W#e\K|>y3|[]>RIA]QSרk[O 3 %~D&lL0pCB" .&$`Bd[M!.\cR!!] y3yo:4sy6 H;H3{EyR=~ ~6+qDڥ/Re2z+jOGi6nM Ҍ @`j oϔ M,Wo(2X?`\Zu me6~*Uݪ[ j q,׭keZh: n;p k%ںqcčl]VtAϼ h رSckŖyzv~S)[<,8 iK31.=,!KS3g=ȎXᲞ]LUtK-梨K]qnk5h&.>ؘH1@`"}& *[vuf0`d!1DTw|.`Zݛ;̜;s$ @`xT.ňW{^Z|5ag*rY,qX˰z9WbAJ*]?2I*QyoJL!07=ܭh[}da${u@Jc,I'֞%|UdZ$pwfiF,?킪.(KI坼:5f WcxG2Z\&QWs?NdDtK6^/vǚbBFB8ZZkQ9N^֗aCqߟ3n'1ht>Ỳu Ѳ J*@J9lCǔ"?gEb9>j8cA #l]. 4Au8\ ^8"upP B,eM9b"^@KAlcnjѩ%D]M)D1QW4:#*uUJRJ(.!A-_E;<Ŝ*.f<\ #Qcf4VQYT cʄ4烲/Q]e[<|t*0=R'us9EĴ1$@4*Vł{X+k;"bF;ᔋ71E _`s<(WX"w#,Q'>+\gKΞGW)RvX8@]gpc5 ʱ,qd?x'=YqDfcZ3IXsשۘ-w~'aLRnK9: AeHy_tu$iiLRw +wq:8>ye;q^5O2:xܡ|>^ߴW_lSU1X`0\f1$]LC=(L@dmVmifw6)a1td1<h҈wϽ]݁~;}=h|̋UZ^1mD}];aus*Z@u tݘ]`3*~tso\ ` `"ՎBjA:Ƣu`RGpBHmN"&׿.y)&J cm4TG +"w%Qx/ N28|Q51E)_&ΎQf+zB*1i9}g>SZ2j;8d [|̧L3dUNى!MLz2 inc|*pYRȿIr,T9tE%_9!v,e ͦ?O/v5q.aUE8=k'p0wt(#ڝؑGb;-4zw=.xnx=Fĵ>q Ib3Q)r_~g-RcI_&eSCU:y/gJ ψ8| O(һcb{ 'ƀ<@^q=ބf t1Ҫ#GДO)-p4qb=HfJW 2#FqRNV;3vT-KNV)!>S,Hވ[x68cu;"UL*bbՠ+K " đkƭg!-Hw)ʌJ3\:%u%^9[V~f38%C暊NU|n^nOJ܎ j7elm/TO i~$iļ<逑n`_ 4&|JW}zzG6J3x3 ; +iXhte6Ɠ%6ߨz4|R~}, Έɍ+2YS> V)9-UL.Z1c'Xh\r:ٝLǜ|vA~x (zZ}\峿|_=l4O mF}`r:㺏2էoDU1#'$~C|rDijϜ];8jWzE˒ٗpy#ݓ\U70Eަw=(7b,U:GuN9OsF(rW[S|IY jW z@kvA)TEeQ5 Pm;<8CZ< kz؊jvYj&)ojQr <װmZ2hذǨ%LfZCn#ɵEܥ=s[RYћBS'%s-4lYͱI`Gc.U+sXq1`#JWlFy U:39c_:95pWaXKㆵegW]H#W>эٕKh[`[ >Ѕ-J(Ret\Q&L@KjR)},TCw~4fF8sι{w~. >0y8!&L?~7Ü a&Ap Qt+}"[#%cC6R&.5l{`\)5ƖyԪ*D~Ƿ_;d'1'ݶ2r)1v7(0>" Pj@L&D}uosp J G\(#° CT ~4 œĹ4.3oOFXnRjN!Eڀ"QZ,]hC: 5:y&B"N0py}PCV9ik~ҖӉV+g"=^ݜ/{4!+z m"o#t̺C:pUo,o惰,rڮ^A.QCM;G !+=b>W鄖56]A#97#Xrl%s[p?VaP.nJ1,"24"!c\cKYQV*dcROz,FBJ-b@“Uxܹ?y#m J:8hŒ2hx~M?ZK5$ձjCN#jNzNU͍MiQx.D'Ѥ4Y4B?p4)uh?ۮW1hVDݬLz&iٖww}~;6[`pO/oW{qNq` a0Trl*j&7Sh7%~y!Blq9%/i9-[8t7fuc{h􊭬}Wf^ 3v׮&o8@#?"rv"vC"w$ޚ`C᳌]`+7{aPL2 Lf!Kå7Kp-SeEz`&RXW8֛1ڰ[c4eQ1 Z]O #;ͪ|֮%sZJ#1[$FN]Z?DDo 1RTE(:tOsƘTW7$Bi,qO,iQM.BP1&TƙZPƅ|Ӭ=Z-h^ 7 xYo~y^@G3C;bXXJz>6 )ʦ .6a=!W4\ʞ׏bND$H^λ.kjuux.VSpi"Kqy<*>ZjBJTO5%3\J6VMV&SС4CxoM["^xKݖaʹ2jTVYm` T T[ȒH^kd& gU4TkZfwok5׼>o ~9 ERBʦam-QLSbT:jA߬ze#:D( X0g 4 tOg-Yqm 93nȋRf:\xu=Ao9&,,EoVk)n=iS^s4Ay1NR=3R{y5'{~ZIJV^%lVn)7(sz)FUq-zj~9K`3H7CP V1?r="^ZZ ^3k!>2siRwPt gqW*f iըX3ǬJLrNllu$[#i}g~fovhH;wYuQQ/Z|pmWY"֏7ZɻC'+m/.~k,û .M/]M*v=ħG^&cVIM2WZwYJ]ҦZ;B~59"9s]>G0nMh=GJ=R8`^W]/?VQh[UK[PA1]+&7UdA36>Cf*:A3C* 7 %m{Co tB<,C@&a's|i#C>)w;^qvq{5h}7@ERXA?0 OAY.])WZ&t)0L&eJ4GwEPQՆ`UQO Xm۰g>)Ӑ;JC_jB#u^Ჾ8m.t`v4ؼ^Np7ң!dYRO%!9{\^xi''{W[խnˈXowXz ʟf2xf%g$nyKXe*H9# A2k>u6hkض6}ϰ;;xƀ]ݦwsIV*0'^kFn輴lhbtKnzkv#GR?Ϣ>.& _J)-]#-Vff7nSY߇jc>k oUR)2RfۈKRP8z +Δ:j"R坼@3ƂJvR.=*_h,uB4G3^j}ÙO8 鬧7Y>%f]YmۓCn#:^a$VDJ^lƚU:Xy%NО(~NRc/x)xN8CƬ5} s3?]&WdYIvϲ. xeI_>x.B o2)j `2^ t*uPZ^lZ DL Z :v[PL('V•: "kF!9^,8I F>? ę<@QZ[(|j{)Ql4#H}0GS-+Jq<<?xB4X4GεmF'*i;6`A 鄓.m0G=zMy``GsR*AIR̓Xiyf̆%K fTebb%,voSN]tb*:4,hE{\g1=<nNV,#DT+.IcQ쥝lx\œ{ٺV}pT<0?1txeU!Sx ~oQ󢱸evIʔJf=KRpX+߹5{j1ly4T?eu