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A╣15б╤ смвп] (2014.3.14. БИў╕) ><▒╤B╔aп(www.hometax.go.kr)A╡смбХ епў└i╨ Бо ╢╖sпбУaФ.> <Б╖A╣Ба│╖AнВ┤ ╖ЙA╣епбЙсм> <; a┤БЬБ╖ b╕ўмwдєдi╖ к╖бЙ b╕ўмa╨бпбЛ aдsЬбУaФ. (|┤в╜)> <є╕Бохдб╤><><є╕Бой╖><><><с└бЯбЛeИ ><b╗бп> <> <1. епбЙе╖ е╖т╕aмw╨> <ч6 wмб╤(єде╖wб)><ш6 aмє┤a╕wЧвЭхдб╤> <щ6 є┤Б╚><ъ6 ╖╣вб> <> <2. eбAн╖СeмЙвwЧ Ба│╖aИВ┤ s╨БЙ> <БК Еж><ы6 Ба│╖с└ Бо><ь6 хИ Бо><э6 Ба│╖aИВ┤><ю6 ╖ЙA╣I╖><я6 Б╖A╣Ба│╖AнВ┤> <Ё6 s╨ БЙ><><><><><> <aмє┤a╕бЭБжс╚Б╖ Ба │╖ Еж><ё6 БЙ eм см><><><><><><Є6 епw╢a─aЧ wЧ><><><><><> <є6 ╖Сс┤ег wЧa╖бЭБжс╚Б╖ Ба│╖Еж><><><><><> <> <3. eбAн╖СeмЙвwЧ Б╖A╣Ба│╖AнВ┤ ┼ЙeЭ епбЙБРw╢> < aИ. ┴ЙAнбЛeИ ┴ЙAнa╬Е║ ╣г ╖ЙA╣ aИwУe╨ qЛВ┤ wЧ> <┴ЙAнa╬Е║><БФwмВ┤ e╨бХБЙeм>< wФбЛ Ба│╖В┤>< ╖ЙA╣БФwмqЛВ┤ (=┴Й Б╖ qЛВ┤ Ч║ т╕e╖ qЛВ┤)> <Ї6 s╨БЙ><ї6 Б╡ў╕Еж>< ┬╤ў╕Еж>< e╨бХI╖>< e╨бХВ┤> <><><><><><><> < aР. ┴ЙAнбЛeИ ╖ЙA╣i╨ AнВ┤> <╖ЙA╣БФwмAнВ┤><б╖бг ╖ЙA╣hдe╖ AнВ┤>< ╖ЙA╣(sРБж)i╨ AнВ┤ (=-)> < ╖ЙA╣I╖>< ╖ЙA╣БФwмAнВ┤>< s╨БЙ>< Б╡ў╕ епбЙЕж>< й╢iе б╣бЛЕж> <><><><><><> <4. ╖Сс┤ег wЧa╖бЭБжс╚Б╖ Ба│╖ЕжA╡ БФe╨ wбAн(s╨БЙqЛВ┤a╖бЭ b╕ўмq╨)> <й╖eЭ хдб╤>< eбAн╖СeмЙвwЧi╖ ╖ЙsЛe╨ ╖Сс┤ег wЧ>< хИБо>< С╬ wб>< Бо ╖Ь>< Ба│╖aИВ┤><ўмwб><Б║егwЧвЭхдб╤> <s╨БЙ><><><><> <1><><><><><><> <2><><><><><><> <3><><><><><><> <4><><><><><><> <5><><><><><><> <6><><><><><><> <7><><><><><><> <8><><><><><><> <9><><><><><><> <10><><><><><><> <4БжaИaИб├Aнєд бпЧ╨wЭ4A╣84б╣ A╣3w╨ ╣г A╣113б╣ A╣4w╨A╡ aШaЬ Б╖A╣Ба│╖AнВ┤i╖ ╖ЙA╣hдбЛ с╢a╨a╡ с╢┴╡ {Иб╖ епбЙs╨бУaФ.> <eС й╢ й╖> <епбЙе╖ >< (смwб бЩeУ е╖)> <Aн Бв см w╕ >< сКa╨> <> <ё└БжсмAЯ><1. 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Ї6: ┴ЙAнбЛeИiе eбAн╖СeмЙвwЧ┴Й ┼ЙeЭa╨a╡ ╖ЙsЛe╨ ┴ЙAнa╬Е║ s╨БЙВ┤i╖ т╕sпбУaФ. ї6: й╢iе б╣бЛ┼╤sЛ епбЙЕжi╖ б═q╨a╨a╡ т╕sпбУaФ. : єде╖aмє┤a╕Б╖ wЙБ╢ 100ЕжБ╖ 30, БИе╖aмє┤a╕Б╖ wЙБ╢ ┴ЙAнa╬Е║(Ї6 s╨БЙ)б╖ 2т┤е╢ б╖a╨е╖ wЙБ╢ 100ЕжБ╖ 50(2014eС 12й╢ 31й╖aМб╗eУ 1т┤е╢ б╖a╨е╖ wЙБ╢ 100ЕжБ╖ 60), 2т┤е╢ б┴┴Йе╖ wЙБ╢ 100ЕжБ╖ 40i╖ т╕sпбУaФ. : ┴ЙAнa╬Е║(Ї6 s╨БЙ)A╡ e╨бХI╖()i╖ │Йa╨a╡ БЙeмe╨ qЛВ┤i╖ т╕sпбУaФ. : Ба│╖aИВ┤(э6)Б╖ s╨БЙВ┤()i╖ т╕sпбУaФ. : e╨бХВ┤()┴Й wФбЛ Ба│╖В┤ s╨БЙ()Б╖ qЛВ┤ Ч║ т╕e╖ qЛВ┤i╖ т╕sпбУaФ. : ╖ЙA╣БФwмqЛВ┤()A╡ ╖ЙA╣I╖()i╖ │Йa╨a╡ БЙeмe╨ qЛВ┤i╖ т╕sпбУaФ. : Б╡ў╕епбЙ ╣г й╢iе б╣бЛ┼╤sЛ епбЙiЯ a╨v╡i╖ БШ ╖ЙA╣hдe╖ AнВ┤Б╖ s╨БЙВ┤i╖ т╕sпбУaФ. > <>< 4. ╖Сс┤ег wЧa╖бЭБжс╚Б╖ Ба│╖ЕжA╡ БФe╨ wбAнeЬ><( ~ )> < eИб╖┴ЙAн q╖впё╕є┤a╕(4бнbЧAнєд4A╣160б╣A╡ aШeЯ вевпБжбЛБ╖Бвa╕eУ A╣A╢s╨бУaФ)aИ ╖Сс┤егб╖aР БИе╖a╖бЭБжс╚ в╗є╕ ╖ЙsЛhдe╖ eбAн╖СeмЙвwЧБ╖ aИВ┤(┴ЙAн╖ЙsЛБФaИБ╖ 100ЕжБ╖ 5iЯ e╨бХбЭ s╨бУaФ)i╖ eЬ, eЬБжс╚ eЬaМб╗ т╕sпбУaФ. A╣б╣є┤a╕eУ ╖Сс┤егa╖бЭБжс╚ в╗є╕ ╖ЙsЛhдe╖ eбAн╖СeмЙвwЧБ╖ aИВ┤i╖ eЬ, eЬБжс╚ eЬaМб╗ т╕sпбУaФ. > <> Аz`