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A╣45б╤ смвп] (2013.6.28. БИў╕)><▒╤В╚aп(www.hometax.go.kr)A╡смбХ епў└i╨ Бо ╢╖sпбУaФ.> <><(A╣2в╜ Ч║ 1в╜)> < <Бж╖Хeм▒╖БФaмє┤a╕w╢> беБРeУ aмqЬ ;4;4AнБвсмw╕ ;4;4бп ;4;4БК ;4;4╖Х ;4;4;4хдб╗ ё%;4;4;4-;4;4;4> <><БжaИaИб├Aн епбЙсм Б╕Ч║><> < hдeУ aмqЬ ▒У сКa╨ ё% ;4;4;4-;4;4;4> <; епбЙсм b╕ўм┴Й ┼ЙeЭa╨a╡ ЕвБ╖a╨йп БРw╢б╖ ╢╖a╖бпeб AнБвсмA╡ б╡йп й╧a╢ Ї┤б╖ Б╢бЯAнБвсм П4;4;4;4-;4;4;4;4бЭ х╕┴╤a╨бпeб е├щ╕a╨бЙ wмAнa╨AЙ e┤БРБ╨ aЧ│ЯбУaФ. ; б╖ епбЙсмeУ Бж╖Хeм▒╖БФє┤i╖ w╡с╢a╨eУ eИб╖┴ЙAнaмє┤a╕iЯ с╢e╨ eИe═ епбЙсм│╖бУaФ. ╥! 2БИ б╖wм є┤╖╣Б╖ aмє┤i╖ a╨eУ wЙБ╢┴╡ w╡AнI╖4Б╕бЙsРБжAнВ┤4aИeмAн4епw╢a─aЧБаЙ┬х╕a╬A╡ Б╖e╨ Ба│╖AнВ┤A╡ БФe╨ епбЙaмw╨б╖ ╢╖eУ wЙБ╢A╡eУ ў╕вп епбЙсм(4БжaИaИб├Aнєд бпЧ╨AЛв├4iеб╗ A╣44б╤ смвп)iЯ b╕ўмБ╨б┤ a╨бЙ, ў╕вп епбЙсмeУ ВКAнў└ е╖с╚UС ▒╤A═б╖б╗(www.nts.go.kr)A╡см БРaЭhдi╖ Бо ╢╖a╖aб, с╢ х╕┴╤бЭ a╢ў└a╨бпeб смвпi╖ b╗бп Б╢╖нБ╨ aЧбЯVЙsпбУaФ.> <eИб╖┴ЙAнa╕ БжaИaИб├Aн eИe═ епбЙсм(Бж╖Хeм▒╖БФaмє┤a╕w╢)> <┼ЙбЯхдб╤><><с└бЯбЛeИ ><b╗бп> <епбЙбЛeИ eС ( й╢ й╖ 4 й╢ й╖)> <><> <aмє┤a╕><wмб╤><><ўмwб(БФa╬a╕wб)><><aмє┤a╕wЧвЭхдб╤>< ><Б║егwЧвЭхдб╤><><e-mailБ║ бн><><х╕┴╤ хдб╤><aмє┤w╕ ><Б║бнб╗><A╙БФх╕┴╤><aмє┤w╕бнБ╕б╗><><><><> <> < Бж╖Хeм▒╖БФ╖ЙsЛaИВ┤wбAнсм> < Бо│╖qЛВ┤БРw╢(бЛeИ й╢ 4 й╢) (eФс╢: е╢)> <▒╖БФaмw╨><ю6 ▒╖БФ eбт╕ (S6)><▒╖a└е╖ е╖т╕aмw╨ ╣г ▒╖БФa└ БЙв┤БРw╢><▒╖БФaЮБо│╖qЛВ┤(┴ЙAнa╬Е║)> <ы6 ╖Х><ь6 w├><э6 б╤><я6 wмб╤ (ўмwб)><Ё6 aм є┤ a╕ wЧвЭхдб╤><ё6 │╖Б║й╖><Є6 ЧИепй╖><є6 A╩сИй╖><Ї6 беw╗qЛ><ї6 й╢ ▒╖БФaЮ><╢7 s╨БЙ><╖7 беw╗qЛ б╖a╕(БЙ)><╕7 й╢▒╖БФaЮ (БЙ)> <s╨БЙ><><><><><><><><><><><><><> <><><><><><><><><><><><><><> <><><><><><><><><><><><><><> <><><><><><><><><><><><><><> <* ╖7 беw╗qЛб╖a╕ = Ї6 Б╨wФ ┴ЙAнбЛeИБ╖ беw╗qЛ бЩeУ х╕AнqЛ ╫ 3.4%(4БжaИaИб├Aнєд бпЧ╨AЛв├4A╣47б╣) ╫ Б╨wФ ┴ЙAнбЛeИБ╖ й╖Бо ў 365(E╖eСA╡eУ 366)> < еп бЙ БР w╢> <БК Еж><qЛ В┤><БжaИaИб├I╖><Aн I╖><Aн В┤> < БаЙ┬><(1)><><╫><><╫><10/100><А+> <╖ЙA╣ AнВ┤><Ба│╖AнqЛБЙeмсмwмAнВ┤s╨БЙ><(2)><><╫><><><Б+><епw╢a─aЧБаЙ┬qЛВ┤s╨БЙ><(3)><><╫><><13/1,000><В+> <sРБжi╨ AнВ┤(А+-Б+-В+)><><(4)><> <Б╡ў╕бЙб╗AнВ┤><><(5)><> <a└qИsРБжi╨ AнВ┤{(4)-(5)}><><(6)><> <> < eб Aн Бо │╖ qЛ В┤> <є┤ Б╚><╖╣ вб><є┤╖╣б┼aЧ><qЛ В┤> <(7)><><><><><><><><><> <(8)><><><><><><><><><> <> <4БжaИaИб├Aнєд бпЧ╨wЭ4A╣114б╣ A╣3w╨ ╣г4ВКAнбЛееєд4A╣45б╣Б╖3A╡ aШaЬ с╢Б╖ БРw╢i╖ епбЙa╨aб, с╢ БРw╢i╖ Ч┬Ежб╙ ёИб╔a╨v╡бЙ епбЙе╖б╖ i┤бЙ ╢╖eУ aмйп aЛБФбЭiЯ ў╕┬╤a╨AЙ т╕Ў┤q╖i╖ ┬╤е╖s╨бУaФ.> <eС й╢ й╖> <епбЙе╖ >< (смwб бЩeУ е╖)> <AнБвсмw╕ ><сКa╨> <210N6╫297N6[Вдwмб╗ 80g/S6(Б╕╔╤w╢С╬)]> <Ба│╖с└iе AнqЛБЙeмсмs╨БЙa╬> <(A╣2в╜ Ч║ 2в╜)> <Ба│╖AнqЛБЙeмсм ╖┴ s╨БЙ> <БКЕж><Ба│╖с└Бо><БаБо><╖ЙsЛaИВ┤ │пт┤ Вдeа х└ й╖><Aн В┤ Вдeа х└ й╖><бзбЙ> <╖┴s╨БЙ><><><><><><><><><><><><> <┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖ iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсмiЯ iдsЛhдe╖ Еж ><><><><><><><><><><><><> <с╢ х╕a╕AнqЛБЙeмсм A╢Б╖ AнqЛБЙeмсмiЯ iдsЛhдe╖ Еж><><><><><><><><><><><><> <┴ЙAнбЛeИ ╖╣aЮй╖ aФq╖ iФ 11й╖aМб╗ х╕╖нEЦ х╕a╕AнqЛБЙeмсм A╢Б╖ AнqЛБЙeмсмiЯ iдsЛhдe╖ Еж wбAн> <ё6 ><сИБЬс└(wмБФwд)><Ї6 ><ї6 ╖ЙsЛaИВ┤ ><╢7 Aн В┤ ><бзбЙ><Є6 aмє┤a╕wЧвЭхдб╤><є6 wмб╤(єде╖wб)> <1><><><><><><><><><><><><><> <2><><><><><><><><><><><><><> <3><><><><><><><><><><><><><> <4><><><><><><><><><><><><><> <5><><><><><><><><><><><><><> <6><><><><><><><><><><><><><> <7><><><><><><><><><><><><><> <8><><><><><><><><><><><><><> <9><><><><><><><><><><><><><> <10><><><><><><><><><><><><><> <; ё└БжсмAЯ: Б╖A╣Ба│╖AнВ┤ ╖ЙA╣епбЙсм(Б╖A╣Ба│╖AнВ┤ ╖ЙA╣iЯ hдa╖aЭeУ q╖впё╕є┤a╕Б╖ wЙБ╢A╡eа ё└Бжs╨бУaФ) > <210mm╫297mm[Вдwмб╗ 80g/S6 (Б╕╔╤w╢С╬)]> <<A╥╖нw╢> ><><><><><Б╢a╬><БжaИaИб├Aн епбЙсм Б╕Ч║><><> < hдeУ aмqЬ > <> <епбЙсм b╕ўмwдєдe╖ AнБвсмA╡ б╡йп й╧a╢ Ї┤б╖ > А╥d