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A╣20б╤Б╖ 3 смвп(1)] (2012.2.28. БИў╕)><▒╤В╚aп(www.hometax.go.kr)A╡смбХ епў└i╨ Бо ╢╖sпбУaФ.> <Ба│╖с└iеAнqЛБЙeмсмs╨БЙa╬(sИ) ( eС A╣ бЛ)> <><(|┤в╜)> < 1. A╣Й┬a╕ е╖т╕aмw╨> <(1) aмє┤a╕wЧвЭхдб╤><- -><(2) wмб╤(єде╖wб)><> <(3) ўмwб(БФa╬a╕)><><(4) aмє┤w╕ бнБ╕б╗><> <(5) сИБЬбЛeИ>< eС й╢ й╖ ~ eС й╢ й╖><(6) b╕ўмй╖>< eС й╢ й╖> < 2. Ба│╖AнqЛБЙeмсм ╖┴s╨БЙ> <БК Еж><(7) Ба│╖ с└Бо><(8) БаБо><(9)╖ЙsЛaИВ┤ б╣ │пт┤ Вдeа х└ й╖><(10)Aн В┤ б╣ │пт┤ Вдeа х└ й╖> <s╨ БЙ><><><><><><><><><><><><> <┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕ AнqЛБЙeмсм iдsЛhдe╖Еж><aмє┤a╕wЧвЭхдб╤ iдsЛhдe╖Еж><><><><><><><><><><><><><Б║егwЧвЭхдб╤ iдsЛhдe╖Еж><><><><><><><><><><><><><бн БЙ><><><><><><><><><><><><> <с╢ х╕a╕ AнqЛБЙeмсм A╢Б╖ iдsЛhдe╖Еж><aмє┤a╕wЧвЭхдб╤ iдsЛhдe╖Еж><><><><><><><><><><><><><Б║егwЧвЭхдб╤ iдsЛhдe╖Еж><><><><><><><><><><><><><бн БЙ><><><><><><><><><><><><> <* Б║егwЧвЭхдб╤бЭ iдsЛhдe╖ AнqЛБЙeмсмeУ aмє┤a╕wЧвЭ х╕ Ба│╖AнВ┤ ╖ЙA╣iЯ hдi╖ Бо ╢╖eУ AнqЛБЙeмсмeа т╕sпбУaФ. 3. ┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсм A╢ iдsЛhдe╖ Ба│╖с└iе wбAн (s╨БЙqЛВ┤a╖бЭ т╕q╖)> <(11) хдб╤><(12) aмє┤a╕ wЧвЭхдб╤><(13)wмб╤ (єде╖wб)><(14) БаБо><(15)╖ЙsЛaИВ┤ б╣ │пт┤ Вдeа х└ й╖><(16)AнВ┤ б╣ │пт┤ Вдeа х└ й╖><бзбЙ> <1><><><><><><><><><><><><><><> <2><><><><><><><><><><><><><><> <3><><><><><><><><><><><><><><> <4><><><><><><><><><><><><><><> <5><><><><><><><><><><><><><><> < ( )в╜> <> <(17) ┼ЙбЯхдб╤(Ба│╖)><-> <210mm╫297mm[Вдwмб╗ 80g/S6 бЩeУ Ч║й╗б╗ 80g/S6]> <(сЦв╜)> < > <b╕ўмwдєд> <> <б╖ s╨БЙa╬eУ a┤БЬБ╖ b╕ўмwдєдA╡ aШaЬ e╨iЛ┴Й a┤aЬбзa┤Хоa╕бЭ ў╕┬╤a╨бЙ хмwбa╨AЙ т╕с┤б┤ a╨aб, ╖ЙsЛaИВ┤┴Й AнВ┤e╖ е╢ eФс╢aМб╗ a╬бпa╨a╡б┤ s╨бУaФ. (1)~(4): A╣Й┬a╕Б╖ aмє┤a╕wЧвЭw╗A╡ т╕е╙ aмє┤a╕wЧвЭхдб╤(бЩeУ бЙA╖хдб╤), wмб╤(єде╖wб), ўмwб(БФa╬a╕), aмє┤w╕ бнБ╕б╗iЯ т╕sпбУaФ. (5): епбЙБФwмбЛeИi╖ т╕sпбУaФ(Б╡бп: 2010eС 1й╢ 1й╖ ~ 2010eС 6й╢ 30й╖). (6): б╖ s╨БЙa╬iЯ b╕ўмa╨a╡ A╣Й┬a╨eУ e╡й╢й╖i╖ т╕sпбУaФ. (7)~(10): s╨БЙeЬA╡eУ ┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖ iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсм iдsЛЕж бнБЙ┴╡ с╢ х╕a╕AнqЛБЙeмсм A╢Б╖ iдsЛЕж бнБЙБ╖ eФЕоs╨БЙiЯ т╕sпбУaФ. ┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖ iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсм iдsЛhдe╖ЕжA╡eУ х╕a╕AнqЛБЙeмсмбЭ iдsЛhдбЙ, ┴ЙAнбЛeИ(Б╡ў╕епбЙБФwмa╕Б╖ wЙБ╢ Б╡ў╕епбЙбЛeИ) ╖╣aЮй╖ aФq╖iФ 11й╖(б╔a╢й╖, ╖ЙA╙й╖е╖ wЙБ╢ aЛ aФq╖ iР)aМб╗ ВКAнў└A╡ х╕╖нEЦ Ба│╖AнqЛБЙeмсмA╡ БФe╨ Ба│╖с└Бо, ╖┴БаБо, ╖┴╖ЙsЛaИВ┤ ╣г ╖┴AнВ┤i╖ т╕sпбУaФ. с╢ х╕a╕AнqЛБЙeмсм A╢Б╖ iдsЛhдe╖ЕжA╡eУ ╖╣б╖AнqЛБЙeмсм, х╕a╕AнqЛБЙeмсмбЭ iдsЛhдv┤a╖aР aЛ БИiеwбAнaИ ┴ЙAнбЛeИ(Б╡ў╕епбЙБФwмa╕Б╖ wЙБ╢ Б╡ў╕епбЙбЛeИ) ╖╣aЮй╖ aФq╖iФ 11й╖(б╔a╢й╖, ╖ЙA╙й╖е╖ wЙБ╢ aЛ aФq╖ iР)aМб╗ ВКAнў└A╡ х╕╖нAЦб╗ g┤e╖ х╕a╕AнqЛБЙeмсмA╡ БФe╨ Ба│╖с└ Бо, ╖┴БаБо, ╖┴╖ЙsЛaИВ┤ ╣г ╖┴AнВ┤i╖ т╕sпбУaФ. (11): ┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсм A╢ iдsЛhдe╖ Ба│╖с└iе wбAнeУ с╢ х╕a╕AнqЛБЙeмсм A╢Б╖ iдsЛhдe╖ЕжA╡ БФe╨ bИbИБ╖ Ба│╖с└iебЭ 1хдБжс╚ Бжa╡a╨a╡ aаб╗bаaМб╗ ЕосмБФбЭ т╕бЙ[Ба│╖с└iеAнqЛБЙeмсмs╨БЙa╬(sИ)смвпi╖ б┴┴Йa╨eУ Ба│╖с└iе сИБЬЕжA╡ БФБ╨смeУ Ба│╖с└iеAнqЛБЙeмсмs╨БЙa╬(i╖)смвпA╡ б╖с┤см т╕sпбУaФ], Б║егwЧвЭхдб╤бЭ iдsЛhдe╖ AнqЛБЙeмсмeУ aмє┤a╕wЧвЭ х╕ Ба│╖AнВ┤ ╖ЙA╣iЯ hдi╖ Бо ╢╖eУ AнqЛБЙeмсмeа т╕a╖aб, Ба│╖a╕aИ AнБвсмw╕A╡AЙ a╢ў└a╨a╡ iдsЛa╨eУ Ба│╖a╕iдЧ╨ AнqЛБЙeмсмeУ iебХБ╖4Ба│╖a╕iдЧ╨AнqЛБЙeмсм s╨БЙa╬4A╡ т╕бЙ, х╕a╕AнqЛБЙeмсм A╢Б╖ iдsЛhдe╖ ЕжA╡eУ б═q╨a╨б╗ g┤sпбУaФ. > <> А╥_