{"id":2771,"date":"2026-04-27T03:04:06","date_gmt":"2026-04-27T03:04:06","guid":{"rendered":"https:\/\/emetconsulting.com\/?p=2771"},"modified":"2026-04-27T03:04:06","modified_gmt":"2026-04-27T03:04:06","slug":"%ed%83%9c%ea%b5%ad-%eb%b2%95%ec%9d%b8-%ec%9a%b4%ec%98%81-%eb%a7%a4%eb%85%84-%ed%95%b4%ec%95%bc%ed%95%a0-%ec%9d%bc","status":"publish","type":"post","link":"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%eb%b2%95%ec%9d%b8-%ec%9a%b4%ec%98%81-%eb%a7%a4%eb%85%84-%ed%95%b4%ec%95%bc%ed%95%a0-%ec%9d%bc\/","title":{"rendered":"\ud0dc\uad6d \ubc95\uc778 \uc6b4\uc601 \ub9e4\ub144 \ud574\uc57c \ud560 \uc77c | \uc138\ubb34 \uc2e0\uace0\u00b7\ud68c\uacc4 \ub4f1 \uc5f0\uac04 \uce98\ub9b0\ub354"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2771\" class=\"elementor elementor-2771\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dc0c20c e-flex e-con-boxed e-con e-parent\" data-id=\"6dc0c20c\" 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975Z\"><\/path><\/svg>\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46581b elementor-widget elementor-widget-image\" data-id=\"c46581b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"525\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018-1024x672.webp\" class=\"attachment-large size-large wp-image-2789\" alt=\"\ud0dc\uad6d \ubc95\uc778 \uc6b4\uc601\uc2dc \ud574\uc57c\ud560 \uc77c\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018-1024x672.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018-300x197.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018-768x504.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6018.webp 1171w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">\ud0dc\uad6d \ubc95\uc778 \uc6b4\uc601\uc2dc \ud574\uc57c\ud560 \uc77c<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6805358 elementor-widget elementor-widget-heading\" data-id=\"6805358\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\ud0dc\uad6d \ubc95\uc778 \uc6b4\uc601 \uc2dc \ub9e4\ub144 \ud574\uc57c \ud560 \uc77c<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70c0d475 elementor-widget elementor-widget-text-editor\" data-id=\"70c0d475\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/emetconsulting.com\/zh\/\ud0dc\uad6d-\ubc95\uc778\uc124\ub9bd\/\">\ud0dc\uad6d \ubc95\uc778<\/a> \uc6b4\uc601 \uc2dc \ub9e4\ub2ec \ud574\uc57c\ud560 \uc77c\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\uacfc \ub2e4\ub974\uace0 \ubcf5\uc7a1\ud558\uc5ec \uac1c\uc778\uc774 \ud558\uc2dc\uae30\uc5d4 \ubb34\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud0dc\uad6d\uc5d0\uc11c \ubc95\uc778\uc744 \uc124\ub9bd\ud55c \ub4a4 \uc774\uc81c \ub05d\ub0ac\ub2e4\uace0 \uc548\uc2ec\ud558\ub294 \ubd84\ub4e4\uc774 \ub9ce\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc9c4\uc9dc \uc2dc\uc791\uc740 \uc124\ub9bd \uc774\ud6c4\uc785\ub2c8\ub2e4.\u00a0<\/p><p>\ud0dc\uad6d \uc138\ubc95\uacfc \uc0c1\ubc95\uc740 \ub9e4\uc6d4, \ub9e4 \ubd84\uae30, \ub9e4\ub144 \uc815\ud574\uc9c4 \uae30\ud55c \uc548\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\u00b7\ubcf4\uace0\ub97c \uc694\uad6c\ud558\uba70, \uae30\ud55c\uc744 \ub2e8 \ud558\ub8e8\ub77c\ub3c4 \ub118\uae30\uba74 \uac00\uc0b0\uc138\u00b7\uacfc\ud0dc\ub8cc\uac00 \uc790\ub3d9 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc2ec\ud55c \uacbd\uc6b0 \uc774\uc0ac \uac1c\uc778\uc5d0 \ub300\ud55c \ud615\uc0ac \ucc98\ubc8c\uae4c\uc9c0 \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\uc774 \uae00\uc5d0\uc11c\ub294 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778(1~12\uc6d4 \ud68c\uacc4\uc5f0\ub3c4) \uae30\uc900\uc73c\ub85c, \ud0dc\uad6d \ubc95\uc778\uc774 \ub9e4\uc6d4\u00b7\ubc18\uae30\u00b7\uc5f0\uac04 \uc218\ud589\ud574\uc57c \ud560 \ubaa8\ub4e0 \uc758\ubb34\ub97c \uce98\ub9b0\ub354 \ud615\ud0dc\ub85c \uc815\ub9ac\ud569\ub2c8\ub2e4. \ud68c\uacc4\uc5f0\ub3c4\uac00 \ub2e4\ub978 \ubc95\uc778\uc740 \uacb0\uc0b0\uc6d4\uc5d0 \ub9de\ucdb0 \uc77c\uc815\uc744 \uc870\uc815\ud558\uba74 \ub429\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305(BM LAW &amp; CONSULTING CO., LTD.)\uc740 \ubc95\uc778\uc124\ub9bd\ubfd0 \uc544\ub2c8\ub77c \uc124\ub9bd \uc774\ud6c4\uc758 \uc6d4 \uae30\uc7a5\u00b7\uc138\ubb34 \uc2e0\uace0\u00b7<a href=\"https:\/\/emetconsulting.com\/zh\/\">\ud0dc\uad6d\ube44\uc790<\/a> \ub4f1 \uc804 \uacfc\uc815\uc744 \ud55c\uad6d\uc5b4\ub85c \uc6d0\uc2a4\ud1b1 \ub300\ud589\ud569\ub2c8\ub2e4. \uae30\uc874 \ubc95\uc778\uc124\ub9bd \uace0\uac1d\uc740 \ubb3c\ub860, \ud0c0 \uc0ac\ubb34\uc18c\uc5d0\uc11c \ubc95\uc778\uc744 \uc124\ub9bd\ud55c \ubd84\ub3c4 BM\ucee8\uc124\ud305\uc73c\ub85c \uae30\uc7a5 \ubc0f \uc5f0\uac04 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ub300\ud589 \uc804\ud658\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52e60f3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"52e60f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a8a91 elementor-widget elementor-widget-image\" data-id=\"86a8a91\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"520\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012-1024x665.webp\" class=\"attachment-large size-large wp-image-2790\" alt=\"\ud0dc\uad6d \ubc95\uc778 \ub9e4\uc6d4 \ubc18\ubcf5\uc5c5\ubb34\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012-1024x665.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012-300x195.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012-768x499.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6012.webp 1182w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">\ud0dc\uad6d \ubc95\uc778 \ub9e4\uc6d4 \ubc18\ubcf5\uc5c5\ubb34<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-104a7ab elementor-widget elementor-widget-heading\" data-id=\"104a7ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \ub9e4\uc6d4 \ubc18\ubcf5\ub418\ub294 \uc758\ubb34<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0c2c44 elementor-widget elementor-widget-text-editor\" data-id=\"b0c2c44\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud0dc\uad6d \ubc95\uc778\uc740 \uc9c1\uc6d0\uc774 \ud55c \uba85\uc774\ub77c\ub3c4 \uc788\uc73c\uba74 \ub9e4\uc6d4 4\uac00\uc9c0 \uc138\ubaa9\uc744 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc2e0\uace0 \uae30\ud55c\uc740 \ubaa8\ub450 \ubc1c\uc0dd\uc6d4 \uc775\uc6d4\uc774\uba70, \uc804\uc790\uc2e0\uace0(e-Filing) \uc2dc 7\uc77c \ucd94\uac00 \uc5f0\uc7a5\ub429\ub2c8\ub2e4.<\/p><p><b>\u2460 \uc6d0\ucc9c\uc9d5\uc218\uc138(\uae09\uc5ec) \u2014 PND 1<\/b>: \uc9c1\uc6d0 \uae09\uc5ec\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ud55c \uc18c\ub4dd\uc138\ub97c \uc775\uc6d4 7\uc77c\uae4c\uc9c0 \uc138\ubb34\uc11c\uc5d0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud569\ub2c8\ub2e4. \uae09\uc5ec \uc9c0\uae09 \ub0b4\uc5ed, \uc6d0\ucc9c\uc9d5\uc218 \uae08\uc561, \uc9c1\uc6d0\ubcc4 \uc138\uc561 \uacc4\uc0b0\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ud0dc\uad6d\uc740 \ub204\uc9c4\uc138\uc728(5~35%)\uc744 \uc801\uc6a9\ud558\ubbc0\ub85c \ub9e4\uc6d4 \uc815\ud655\ud55c \uc138\uc561 \uc0b0\ucd9c\uc774 \ud544\uc218\uc785\ub2c8\ub2e4.<\/p><p><b>\u2461 \uc6d0\ucc9c\uc9d5\uc218\uc138(\uc11c\ube44\uc2a4\u00b7\uc784\ub300 \ub4f1) \u2014 PND 3 \/ PND 53<\/b>: \uac1c\uc778 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc5d0 \ub300\ud55c \uc6d0\ucc9c\uc9d5\uc218\ub294 PND 3, \ubc95\uc778 \uac04 \uac70\ub798 \uc6d0\ucc9c\uc9d5\uc218\ub294 PND 53\uc73c\ub85c \uad6c\ubd84\ub429\ub2c8\ub2e4. \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc775\uc6d4 7\uc77c\uae4c\uc9c0 \uc2e0\uace0\ud558\uba70, \uc5c5\uc885\uc5d0 \ub530\ub77c \uc6d0\ucc9c\uc9d5\uc218\uc728\uc774 1~5%\ub85c \ub2e4\ub985\ub2c8\ub2e4. \uc784\ub300\ub8cc 5%, \uc6b4\uc1a1\ube44 1%, \uc804\ubb38\uc11c\ube44\uc2a4 3% \ub4f1 \ud56d\ubaa9\ubcc4\ub85c \uc815\ud655\ud788 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p><b>\u2462 \ubd80\uac00\uac00\uce58\uc138(VAT) \u2014 PP 30<\/b>: \uc5f0 \ub9e4\ucd9c 180\ub9cc \ubc14\ud2b8\ub97c \ucd08\uacfc\ud558\ub294 \ubc95\uc778\uc740 VAT \ub4f1\ub85d \uc758\ubb34\uac00 \uc788\uc73c\uba70, \ub9e4\uc6d4 \uc775\uc6d4 15\uc77c\uae4c\uc9c0 PP 30 \uc591\uc2dd\uc73c\ub85c \ub9e4\ucd9c\uc138\u00b7\ub9e4\uc785\uc138 \ucc28\uc561\uc744 \uc2e0\uace0\ud569\ub2c8\ub2e4. \ud604\uc7ac \ud0dc\uad6d VAT \uc138\uc728\uc740 7%\uc785\ub2c8\ub2e4. \uc138\uae08\uacc4\uc0b0\uc11c \uad00\ub9ac\uac00 \ud575\uc2ec\uc774\uba70, \ub9e4\uc785\uc138 \uacf5\uc81c\ub97c \ubc1b\uc73c\ub824\uba74 \uc801\uaca9 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc18\ub4dc\uc2dc \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p><b>\u2463 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc(Social Security Fund)<\/b>: \uc0ac\uc6a9\uc790\uc640 \uc9c1\uc6d0 \uac01\uac01 \uae09\uc5ec\uc758 5%\ub97c \ubd80\ub2f4\ud558\uba70(\uc6d4 \uc0c1\ud55c 750\ubc14\ud2b8), \uc775\uc6d4 15\uc77c\uae4c\uc9c0 \uc0ac\ud68c\ubcf4\ud5d8\uc0ac\ubb34\uc18c\uc5d0 \ub0a9\ubd80\ud569\ub2c8\ub2e4. 2026\ub144 \ud604\uc7ac \uae09\uc5ec \uc0c1\ud55c\uc774 \uc870\uc815\ub418\uc5b4 \uc6d4 \uc784\uae08 15,000\ubc14\ud2b8 \uae30\uc900 \ucd5c\ub300 750\ubc14\ud2b8\uac00 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><p>\ub9e4\uc6d4 \uc774 4\uac00\uc9c0\ub97c \uae30\ud55c \ub0b4\uc5d0 \ucc98\ub9ac\ud558\uc9c0 \uc54a\uc73c\uba74 \uac00\uc0b0\uc138 1.5%\/\uc6d4(\ucd5c\ub300 \ubbf8\ub0a9\uc138\uc561\uc758 100%)\uacfc \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. 1\ub144\uc774\uba74 48\uac74\uc758 \uc2e0\uace0\uac00 \ubc1c\uc0dd\ud558\ubbc0\ub85c, \ud55c \uac74\uc774\ub77c\ub3c4 \ube60\uc9c0\uba74 \uc5f0\uc1c4\uc801\uc73c\ub85c \ud398\ub110\ud2f0\uac00 \uc313\uc785\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305\uc740 \uc6d4 \uae30\uc7a5 \uc11c\ube44\uc2a4\ub97c \ud1b5\ud574 \ub9e4\uc6d4 4\uac00\uc9c0\u00a0<a href=\"https:\/\/emetconsulting.com\/zh\/\uc138\ubb34-\ud68c\uacc4\/\" target=\"_blank\" rel=\"noopener\">\uc138\ubb34 \uc2e0\uace0<\/a>\ub97c \uae30\ud55c \ub0b4\uc5d0 \uc815\ud655\ud788 \ub300\ud589\ud569\ub2c8\ub2e4. \uc804\uc790\uc2e0\uace0 \uc2dc\uc2a4\ud15c\uc744 \ud65c\uc6a9\ud558\uc5ec \uc2e0\uace0 \uae30\ud55c\uc744 \ucd5c\ub300 7\uc77c \uc5f0\uc7a5 \ubc1b\uc73c\uba70, \ubaa8\ub4e0 \uc2e0\uace0 \uc644\ub8cc \ud6c4 \uc811\uc218\uc99d \uc0ac\ubcf8\uc744 \uace0\uac1d\ub2d8\uc5d0\uac8c \ud55c\uad6d\uc5b4\ub85c \uc815\ub9ac\ud558\uc5ec \uc804\ub2ec\ud569\ub2c8\ub2e4. \uc6d4 \uae30\uc7a5 \uc694\uae08\uc740 \uac70\ub798 \uac74\uc218\uc640 \uc9c1\uc6d0 \uc218\uc5d0 \ub530\ub77c \uc0c1\ub2f4 \uc2dc \uc548\ub0b4\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbca12 elementor-widget elementor-widget-image\" data-id=\"2fbca12\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1142\" height=\"768\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011.webp\" class=\"attachment-full size-full wp-image-2791\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011.webp 1142w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011-300x202.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011-1024x689.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011-768x516.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6011-18x12.webp 18w\" sizes=\"(max-width: 1142px) 100vw, 1142px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bed4d7 elementor-widget elementor-widget-heading\" data-id=\"2bed4d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \ubc18\uae30 \ubc95\uc778\uc138 \uc911\uac04 \uc2e0\uace0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21240c87 elementor-widget elementor-widget-text-editor\" data-id=\"21240c87\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud0dc\uad6d \ubc95\uc778\uc138\ub294 \uc5f0 1\ud68c\uac00 \uc544\ub2c8\ub77c \ubc18\uae30 \uc911\uac04 \uc2e0\uace0\uae4c\uc9c0 \ud569\uce58\uba74 \uc5f0 2\ud68c \ub0a9\ubd80 \uad6c\uc870\uc785\ub2c8\ub2e4.\u00a0<\/p><p>12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc740 \uc0c1\ubc18\uae30(1~6\uc6d4) \uc2e4\uc801\uc744 \uae30\ubc18\uc73c\ub85c \uc5f0\uac04 \uc608\uc0c1 \uc774\uc775\uc758 50%\uc5d0 \ub300\ud574 \ubc95\uc778\uc138\ub97c \uc120\ub0a9\ud574\uc57c \ud558\uba70, \uc2e0\uace0 \uae30\ud55c\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uac1c\uc2dc \ud6c4 8\uac1c\uc6d4 \uc774\ub0b4\uc778 8\uc6d4 \ub9d0\uc785\ub2c8\ub2e4.<\/p><p>PND 51\uc740 \ucd94\uc815\uce58\uc5d0 \uae30\ubc18\ud558\ubbc0\ub85c \uc0c1\ubc18\uae30 \ub9e4\ucd9c\u00b7\ube44\uc6a9 \ud750\ub984\uc744 \uba74\ubc00\ud788 \ubd84\uc11d\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\uc608\uc0c1 \uc774\uc775\uc774 \uc2e4\uc81c\ubcf4\ub2e4 25% \uc774\uc0c1 \uacfc\uc18c \uc2e0\uace0\ub418\uba74 \ubd80\uc871\ubd84\uc5d0 \ub300\ud574 20% \uac00\uc0b0\uc138\uac00 \ubd80\uacfc\ub418\ubbc0\ub85c, \uc801\uac8c \ub0b4\uace0 \ub098\uc911\uc5d0 \uc815\uc0b0\ud558\uc790\ub294 \uc804\ub7b5\uc740 \uc624\ud788\ub824 \uc190\ud574\uc785\ub2c8\ub2e4.<\/p><p>\ubc95\uc778\uc138\uc728\uc740 \uc21c\uc774\uc775 \uae30\uc900 20%\uc774\uba70, \ub0a9\uc785\uc790\ubcf8\uae08 500\ub9cc \ubc14\ud2b8 \uc774\ud558 \uc911\uc18c\uae30\uc5c5\uc740 \uc21c\uc774\uc775 30\ub9cc \ubc14\ud2b8\uae4c\uc9c0 \uba74\uc138, 30\ub9cc~300\ub9cc \ubc14\ud2b8 \uad6c\uac04 15%\uc758 \uacbd\uac10\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305\uc740 PND 51 \uc2e0\uace0 \uc2dc \uc0c1\ubc18\uae30 \uc7a5\ubd80\ub97c \uc120(\u5148) \ub9c8\uac10\ud558\uc5ec \uc815\ud655\ud55c \uc608\uc0c1 \uc774\uc775\uc744 \uc0b0\ucd9c\ud558\uace0, 25% \uacfc\uc18c \uc2e0\uace0 \ud398\ub110\ud2f0\ub97c \uc6d0\ucc9c \ubc29\uc9c0\ud569\ub2c8\ub2e4. \ubc95\uc778\uc138 \uacbd\uac10 \ud61c\ud0dd \uc801\uc6a9 \uc5ec\ubd80\ub3c4 \uc0ac\uc804 \uac80\ud1a0\ud558\uc5ec \uc808\uc138 \uc804\ub7b5\uae4c\uc9c0 \ud568\uaed8 \uc81c\uc548\ub4dc\ub9bd\ub2c8\ub2e4.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2eb69b elementor-widget elementor-widget-image\" data-id=\"a2eb69b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"447\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014-1024x572.webp\" class=\"attachment-large size-large wp-image-2792\" alt=\"\ubc95\uc778\uc138 \ud655\uc815\uc2e0\uace0\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014-1024x572.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014-300x167.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014-768x429.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014-18x10.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6014.webp 1376w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">\ubc95\uc778\uc138 \ud655\uc815\uc2e0\uace0<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff5e447 elementor-widget elementor-widget-heading\" data-id=\"ff5e447\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. \uc5f0\uac04 \ubc95\uc778\uc138 \ud655\uc815 \uc2e0\uace0<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c854e elementor-widget elementor-widget-text-editor\" data-id=\"a8c854e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc758 \ucd5c\uc885 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c\uc778 PND 50\uc740 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 150\uc77c \uc774\ub0b4, \uc989 5\uc6d4 30\uc77c\uae4c\uc9c0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. PND 50\uc5d0\ub294 \uc5f0\uac04 \uc218\uc775\u00b7\ube44\uc6a9\u00b7\uc21c\uc774\uc775\u00b7\uc138\uc561 \uacc4\uc0b0\uc774 \ubaa8\ub450 \ud3ec\ud568\ub418\uba70, \uac10\uc0ac \uc644\ub8cc\ub41c \uc7ac\ubb34\uc81c\ud45c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud569\ub2c8\ub2e4.<\/p><p>PND 51\uc5d0\uc11c \uc120\ub0a9\ud55c \uc138\uae08\uc740 PND 50 \uc138\uc561\uc5d0\uc11c \uacf5\uc81c\ub418\uba70, \ucd08\uacfc \ub0a9\ubd80\ubd84\uc740 \ud658\uae09 \uc2e0\uccad\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c \ubd80\uc871\ubd84\uc740 \ucd94\uac00 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p>PND 50\uc744 \uae30\ud55c \ub0b4 \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc73c\uba74 \ubc8c\uae08 \ucd5c\ub300 2,000\ubc14\ud2b8\uc640 \uac00\uc0b0\uc138 1.5%\/\uc6d4\uc774 \ubd80\uacfc\ub418\uba70, \uc758\ub3c4\uc801 \ud0c8\uc138\ub85c \ud310\ub2e8\ub418\uba74 \ud615\uc0ac \ucc98\ubc8c(\ubc8c\uae08 \ucd5c\ub300 200,000\ubc14\ud2b8 \ub610\ub294 \uc9d5\uc5ed \ucd5c\ub300 1\ub144)\uae4c\uc9c0 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305\uc740 PND 50 \ud655\uc815 \uc2e0\uace0 \uc2dc \uc5f0\uac04 \uc7a5\ubd80 \ucd5c\uc885 \ub9c8\uac10, \uc138\uc561 \uacc4\uc0b0, \uc804\uc790 \uc2e0\uace0, \ub0a9\ubd80 \ub300\ud589\uae4c\uc9c0 \uc77c\uad04 \ucc98\ub9ac\ud569\ub2c8\ub2e4. \uac10\uc0ac \ubc95\uc778\uacfc\uc758 \uc77c\uc815 \uc870\uc728\ub3c4 BM\ucee8\uc124\ud305\uc774 \uc911\uac04\uc5d0\uc11c \uad00\ub9ac\ud558\ubbc0\ub85c, \uace0\uac1d\ub2d8\uc740 \ubcc4\ub3c4\ub85c \uac10\uc0ac \ubc95\uc778\uc5d0 \uc5f0\ub77d\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\uc5b4 \uc138\ubb34 \ubcf4\uace0\uc11c\ub3c4 \ud568\uaed8 \uc81c\uacf5\ud558\uc5ec, \ud55c\uad6d \ubcf8\uc0ac \ubcf4\uace0\uc6a9\uc73c\ub85c \uc989\uc2dc \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a695995 elementor-widget elementor-widget-image\" data-id=\"a695995\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"542\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016-1024x694.webp\" class=\"attachment-large size-large wp-image-2793\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016-1024x694.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016-300x203.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016-768x520.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6016.webp 1134w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71bfa6d0 elementor-widget elementor-widget-heading\" data-id=\"71bfa6d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72954e4 elementor-widget elementor-widget-text-editor\" data-id=\"72954e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ud0dc\uad6d \ubbfc\uc0c1\ubc95(Civil and Commercial Code)\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \uc720\ud55c\ud68c\uc0ac\ub294 \ub9e4\ub144 \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ub9e4\ucd9c \uaddc\ubaa8\uc640 \uad00\uacc4\uc5c6\uc774 \uc758\ubb34\uc774\uba70, \uac10\uc0ac \ubcf4\uace0\uc11c \uc5c6\uc774\ub294 PND 50 \uc81c\ucd9c\ub3c4 \uc8fc\uc8fc\ucd1d\ud68c \uac1c\ucd5c\ub3c4 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p><p>\uac10\uc0ac \ub300\uc0c1 \uc7ac\ubb34\uc81c\ud45c\ub294 \uc7ac\ubb34\uc0c1\ud0dc\ud45c(Balance Sheet), \uc190\uc775\uacc4\uc0b0\uc11c(Income Statement), \uc790\ubcf8\ubcc0\ub3d9\ud45c, \uc8fc\uc11d(Notes)\uc73c\ub85c \uad6c\uc131\ub429\ub2c8\ub2e4. \uac10\uc0ac \ubc95\uc778\uc740 \ud0dc\uad6d \uacf5\uc778\ud68c\uacc4\uc0ac \uc790\uaca9\uc744 \ubcf4\uc720\ud55c \uc678\ubd80 \uac10\uc0ac\uc778\uc774\uc5b4\uc57c \ud558\uba70, \ud68c\uc0ac\uc758 \uc774\uc0ac\ub098 \uc9c1\uc6d0\uc740 \uac10\uc0ac\uc778\uc774 \ub420 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p><p>\uc77c\ubc18\uc801\uc73c\ub85c 1~3\uc6d4 \uc0ac\uc774\uc5d0 \uc804\ub144\ub3c4 \uc7a5\ubd80\ub97c \ub9c8\uac10\ud558\uace0, 3~4\uc6d4\uc5d0 \uac10\uc0ac\ub97c \uc9c4\ud589\ud558\uba70, 4\uc6d4 \uc911 \uac10\uc0ac \ubcf4\uace0\uc11c\ub97c \uc644\uc131\ud558\ub294 \uac83\uc774 \uc774\uc0c1\uc801\uc785\ub2c8\ub2e4. \uac10\uc0ac \ubcf4\uace0\uc11c\uac00 \ub2a6\uc5b4\uc9c0\uba74 \uc8fc\uc8fc\ucd1d\ud68c\uc640 PND 50, DBD \uacf5\uc2dc\uac00 \uc5f0\uc1c4\uc801\uc73c\ub85c \uc9c0\uc5f0\ub418\ubbc0\ub85c, \uc5ed\uc0b0 \uc2a4\ucf00\uc904\ub9c1\uc774 \ud575\uc2ec\uc785\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305\uc740 \uc790\uccb4 \ub124\ud2b8\uc6cc\ud06c\uc758 \ud0dc\uad6d \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ubc0f \ud55c\uad6d \uacf5\uc778\ud68c\uacc4\uc0ac(KICPA)\uc640 \ud611\uc5c5\ud558\uc5ec, \uac10\uc0ac \uc77c\uc815 \uc870\uc728\u00b7\uc790\ub8cc \uc900\ube44\u00b7\uac10\uc0ac \ubcf4\uace0\uc11c \uac80\ud1a0\ub97c \ub300\ud589\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud55c\uad6d \ubcf8\uc0ac \ubcf4\uace0\uac00 \ud544\uc694\ud55c \uae30\uc5c5\uc5d0\ub294 \ud55c\uad6d \ud68c\uacc4 \uae30\uc900(K-IFRS) \ub300\ube44\ud45c\ub3c4 \uc791\uc131\ud574 \ub4dc\ub9ac\uba70, \ud55c\uad6d\uc778 CAP(\ubbf8\uad6d \uacf5\uc778\ud68c\uacc4\uc0ac) \uc9c1\uc811 \uc0c1\ub2f4\ub3c4 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f5b0a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5f5b0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac260bd elementor-widget elementor-widget-image\" data-id=\"ac260bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"549\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-1024x703.webp\" class=\"attachment-large size-large wp-image-2794\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-1024x703.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-300x206.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-768x527.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017.webp 1119w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-feb4251 elementor-widget elementor-widget-heading\" data-id=\"feb4251\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\uc5f0\uac04 \uce98\ub9b0\ub354, \uc6d4\ubcc4 \ud55c\ub208\uc5d0 \ubcf4\uae30<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e6c3e7 elementor-widget elementor-widget-text-editor\" data-id=\"4e6c3e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\uc544\ub798\ub294 12\uc6d4 \uacb0\uc0b0 \ubc95\uc778\uc774 1\ub144 \ub3d9\uc548 \ucc98\ub9ac\ud574\uc57c \ud560 \ubaa8\ub4e0 \uc138\ubb34\u00b7\ubc95\ubb34 \uc758\ubb34\ub97c \uc6d4\ubcc4\ub85c \uc815\ub9ac\ud55c \uce98\ub9b0\ub354\uc785\ub2c8\ub2e4.<\/p><p>1\uc6d4: 12\uc6d4\ubd84 PND 1\u00b73\u00b753, PP 30, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc2e0\uace0 \/ \uc804\ub144\ub3c4 \uc7a5\ubd80 \ub9c8\uac10 \ucc29\uc218<\/p><p>2\uc6d4: 1\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \uac10\uc0ac \uc790\ub8cc \uc900\ube44 \uc2dc\uc791<\/p><p>3\uc6d4: 2\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \uc678\ubd80 \uac10\uc0ac \ucc29\uc218<\/p><p>4\uc6d4: 3\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \uac10\uc0ac \ubcf4\uace0\uc11c \uc644\uc131 \/<\/p><p>5\uc6d4: 4\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ PND 50 (\uc5f0\uac04 \ubc95\uc778\uc138) \ud655\uc815 \uc2e0\uace0 (5\uc6d4 30\uc77c)<\/p><p>6\uc6d4: 5\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \uc0c1\ubc18\uae30 \uc911\uac04 \uacb0\uc0b0 \ucc29\uc218<\/p><p>7\uc6d4: 6\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ PND 51 \uc900\ube44\ub97c \uc704\ud55c \uc0c1\ubc18\uae30 \uc2e4\uc801 \ubd84\uc11d<\/p><p>8\uc6d4: 7\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ PND 51 (\ubc18\uae30 \uc911\uac04 \ubc95\uc778\uc138) \uc2e0\uace0 (8\uc6d4 31\uc77c)<\/p><p>9\uc6d4~11\uc6d4: \ub9e4\uc6d4 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \uc5f0\ub9d0 \uacb0\uc0b0 \ub300\ube44 \uc7a5\ubd80 \uc815\ub9ac \/ \uc808\uc138 \uc804\ub7b5 \uc810\uac80<\/p><p>12\uc6d4: 11\uc6d4\ubd84 \uc6d4\uac04 \uc138\ubb34 \uc2e0\uace0 \/ \ud68c\uacc4\uc5f0\ub3c4 \ub9c8\uac10 \/ \ucc28\ub144\ub3c4 \uac10\uc0ac\u00b7AGM \uc77c\uc815 \uc0ac\uc804 \uc870\uc728<\/p><p>BM\ucee8\uc124\ud305\uc740 \uc774 \uc5f0\uac04 \uce98\ub9b0\ub354\uc758 \ubaa8\ub4e0 \ud56d\ubaa9\uc744 \uc790\ub3d9 \uc54c\ub9bc \uc2dc\uc2a4\ud15c\uc73c\ub85c \uad00\ub9ac\ud558\uba70, \uac01 \uae30\ud55c \ucd5c\uc18c 2\uc8fc \uc804\uc5d0 \uace0\uac1d\uc5d0\uac8c \uc0ac\uc804 \uc548\ub0b4\ub97c \ub4dc\ub9bd\ub2c8\ub2e4. \uc6d4 \uae30\uc7a5 \uc11c\ube44\uc2a4 \uac00\uc785 \uace0\uac1d\uc740 \uc704 \ubaa8\ub4e0 \uc2e0\uace0\ub300\ud589\uc774 \uc5f0\uac04 \ud328\ud0a4\uc9c0\uc5d0 \ud3ec\ud568\ub418\uc5b4, \uac1c\ubcc4 \uac74\ub9c8\ub2e4 \ucd94\uac00 \ube44\uc6a9\uc744 \uac71\uc815\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e59c50b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e59c50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd7957 elementor-widget elementor-widget-image\" data-id=\"3cd7957\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"447\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015-1024x572.webp\" class=\"attachment-large size-large wp-image-2795\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015-1024x572.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015-300x167.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015-768x429.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015-18x10.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6015.webp 1376w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1545da elementor-widget elementor-widget-heading\" data-id=\"a1545da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">BM\ucee8\uc124\ud305<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27dc545 elementor-widget elementor-widget-text-editor\" data-id=\"27dc545\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>BM\ucee8\uc124\ud305(BM LAW &amp; CONSULTING CO., LTD.)\uc740 <a href=\"https:\/\/emetconsulting.com\/zh\/incorporation\/\">\ud0dc\uad6d \ubc95\uc778\uc124\ub9bd<\/a>\ubd80\ud130 \uc6b4\uc601, \uadf8\ub9ac\uace0 \uc5f0\uac04 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\uae4c\uc9c0 \ud55c\uad6d\uc5b4 \uc6d0\uc2a4\ud1b1 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub2e4\ub978 \uac71\uc815\uc5c6\uc774 \uc0ac\uc5c5\uc5d0\ub9cc \uc9d1\uc911\ud558\uc2e4 \uc218 \uc788\ub3c4\ub85d \uc800\ud76c BM\ucee8\uc124\ud305\uc774 \uc801\uadf9\uc801\uc73c\ub85c \uc11c\ud3ec\ud2b8\ud574\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-605b2da elementor-widget elementor-widget-text-editor\" data-id=\"605b2da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\ubb34\ub8cc \uc0c1\ub2f4 \ubb38\uc758 \uc804\ud654: 061-328-3238 \/ 065-345-2201<\/p><p>\uce74\uce74\uc624\ud1a1: thaivisa4 \/ thaivisa1 <br \/>\ub77c\uc778(LINE): thaivisa4 \/ thaivisa1 <br \/>\uc704\ucc57(WeChat): thaivisa2 \/ thaivisa3 <br \/>\uc653\uce20\uc571(WhatsApp): 065-345-2201 <br \/>\uc774\uba54\uc77c: bmlaw0901@gmail.com<\/p><p>&#8211; \uad6c\uae00\ub9f5 \ubc14\ub85c\uc5f0\uacb0<br \/><a href=\"https:\/\/maps.app.goo.gl\/ECccaoxFLH2VKTMc7\" target=\"_blank\" rel=\"noopener\">\ubc29\ucf55 \uc9c0\uc810<\/a>\uff5c<a href=\"https:\/\/maps.app.goo.gl\/J3hWcDDaX5pQH66y7\" target=\"_blank\" rel=\"noopener\">\ud30c\ud0c0\uc57c \uc9c0\uc810<\/a>\uff5c<a href=\"https:\/\/maps.app.goo.gl\/No7GPfXSRCRQ3suu6\" target=\"_blank\" rel=\"noopener\">\uce58\uc559\ub9c8\uc774 \uc9c0\uc810<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eec2b31 elementor-widget elementor-widget-google_maps\" data-id=\"eec2b31\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=BM%EC%BB%A8%EC%84%A4%ED%8C%85%20%EB%B0%A9%EC%BD%95&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"BM\ucee8\uc124\ud305 \ubc29\ucf55\"\n\t\t\t\t\taria-label=\"BM\ucee8\uc124\ud305 \ubc29\ucf55\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26bec0d9 elementor-widget elementor-widget-spacer\" 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tag-129 tag-123 tag-127\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%eb%b2%95%ec%9d%b8-%ec%9a%b4%ec%98%81-%eb%a7%a4%eb%85%84-%ed%95%b4%ec%95%bc%ed%95%a0-%ec%9d%bc\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"549\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-1024x703.webp\" class=\"attachment-large size-large wp-image-2794\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-1024x703.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-300x206.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ubc95\uc778-\uc6b4\uc6017-768x527.webp 768w, 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tag-105 tag-119 tag-121 tag-117 tag-113 tag-118 tag-112 tag-116 tag-114\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ec%9a%b4%ec%a0%84%eb%a9%b4%ed%97%88%ec%a6%9d-%ec%b7%a8%eb%93%9d%eb%b0%a9%eb%b2%95\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"564\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc6b4\uc804\uba74\ud5c8\uc99d6.webp\" class=\"attachment-large size-large wp-image-2762\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc6b4\uc804\uba74\ud5c8\uc99d6.webp 1021w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc6b4\uc804\uba74\ud5c8\uc99d6-300x212.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc6b4\uc804\uba74\ud5c8\uc99d6-768x542.webp 768w, 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tag-107 tag-103 tag-100\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ea%b5%90%ed%86%b5%ec%82%ac%ea%b3%a0-%eb%8c%80%ec%b2%98%eb%b2%95\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uad50\ud1b5\uc0ac\uace0-\ub300\ucc98\ubc956-1024x675.webp\" class=\"attachment-large size-large wp-image-2734\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uad50\ud1b5\uc0ac\uace0-\ub300\ucc98\ubc956-1024x675.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uad50\ud1b5\uc0ac\uace0-\ub300\ucc98\ubc956-300x198.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uad50\ud1b5\uc0ac\uace0-\ub300\ucc98\ubc956-768x506.webp 768w, 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https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ud3ed\ud5895-300x265.jpg 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ud3ed\ud5895-768x678.jpg 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\ud3ed\ud5895-14x12.jpg 14w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\r\n\t\t<\/a>\r\n\t\t\t\t<div class=\"elementor-post__text\">\r\n\t\t\t\t<h6 class=\"elementor-post__title\">\r\n\t\t\t<a href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ed%8f%ad%ed%96%89-%ec%82%ac%ea%b1%b4-4%eb%8b%a8%ea%b3%84-%ed%95%b4%ea%b2%b0%eb%b0%a9%eb%b2%95\/\">\r\n\t\t\t\t\ud0dc\uad6d \ud3ed\ud589 \uc0ac\uac74 4\ub2e8\uacc4 \ud574\uacb0\ubc29\ubc95, \uac00\ud574\uc790\u00b7\ud53c\ud574\uc790 \uac01\uac01 \ubaa8\ub450\ub97c \uc704\ud55c \ubc95\ub960\uc548\ub0b4\t\t\t<\/a>\r\n\t\t<\/h6>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/article>\r\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2635 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-28 tag-80 tag-82 tag-79 tag-83 tag-84 tag-78 tag-81\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ec%9d%b4%eb%af%bc-%ec%9e%a5%eb%8b%a8%ec%a0%90\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"552\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc774\ubbfc-\uc7a5\ub2e8\uc8101-1024x707.webp\" class=\"attachment-large size-large wp-image-2668\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc774\ubbfc-\uc7a5\ub2e8\uc8101-1024x707.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-\uc774\ubbfc-\uc7a5\ub2e8\uc8101-300x207.webp 300w, 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class=\"elementor-post elementor-grid-item post-2507 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-boi-100-- tag-boi-- tag--boi tag--boi-2026 tag--boi- tag---boi tag-66 tag-70 tag-64\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-boi-%ec%99%b8%ea%b5%ad%ec%9d%b8-%ed%88%ac%ec%9e%90-%ed%98%9c%ed%83%9d\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"777\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-BOI9.webp\" class=\"attachment-large size-large wp-image-2529\" alt=\"BOI \uc790\uaca9\uc694\uac74\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-BOI9.webp 896w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/04\/\ud0dc\uad6d-BOI9-300x291.webp 300w, 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sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\r\n\t\t<\/a>\r\n\t\t\t\t<div class=\"elementor-post__text\">\r\n\t\t\t\t<h6 class=\"elementor-post__title\">\r\n\t\t\t<a href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ec%9d%b4%ed%98%bc%ec%86%8c%ec%86%a1\/\">\r\n\t\t\t\t\ud0dc\uad6d \uc774\ud63c\uc18c\uc1a1 \uc644\ubcbd \uac00\uc774\ub4dc \u2014 \ud569\uc758\uc774\ud63c\u00b7\uc7ac\ud310\uc774\ud63c \uc808\ucc28\ubd80\ud130 \uc7ac\uc0b0\ubd84\ud560\u00b7\uc591\uc721\uad8c\uae4c\uc9c0 (2026)\t\t\t<\/a>\r\n\t\t<\/h6>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/article>\r\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2405 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-dtv-- tag-dtv--- tag--dtv--2026 tag--dtv- tag----2026 tag-52 tag-48\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/2026-%ed%83%9c%ea%b5%ad-dtv-%eb%b9%84%ec%9e%90-%eb%b3%80%ea%b2%bd%ec%82%ac%ed%95%ad\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"565\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3-1024x723.webp\" class=\"attachment-large size-large wp-image-2435\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3-1024x723.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3-300x212.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3-768x543.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\ub514\uc9c0\ud138\ub178\ub9c8\ub4dc3.webp 1087w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\r\n\t\t<\/a>\r\n\t\t\t\t<div class=\"elementor-post__text\">\r\n\t\t\t\t<h6 class=\"elementor-post__title\">\r\n\t\t\t<a href=\"http:\/\/emetconsulting.com\/zh\/2026-%ed%83%9c%ea%b5%ad-dtv-%eb%b9%84%ec%9e%90-%eb%b3%80%ea%b2%bd%ec%82%ac%ed%95%ad\/\">\r\n\t\t\t\t2026 \ud0dc\uad6d DTV \ube44\uc790 \ubcc0\uacbd\uc0ac\ud56d \ucd1d\uc815\ub9ac \u2014 \uc785\uad6d \uc2ec\uc0ac \uac15\ud654\u00b7\uc11c\ub958 \uc694\uac74 \uc5c5\ub370\uc774\ud2b8\t\t\t<\/a>\r\n\t\t<\/h6>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/article>\r\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2342 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-39 tag-42 tag-41 tag-44 tag-43 tag-45 tag-40\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" 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class=\"elementor-post__title\">\r\n\t\t\t<a href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ea%b3%a0%ec%86%8c-%ed%98%95%ec%82%ac-%eb%af%bc%ec%82%ac-%ea%b5%ac%ec%86%8d\/\">\r\n\t\t\t\t\ud0dc\uad6d \uace0\uc18c \ube44\uc6a9\u00b7\uc808\ucc28\u00b7\uae30\uac04\uff5c\ud615\uc0ac\u00b7\ubbfc\uc0ac \uc808\ucc28, \uad6c\uc18d, \ubcf4\uc11d\uae4c\uc9c0 8\uac00\uc9c0 \ub2e8\uacc4 \ud55c\ubc29\uc5d0 \uc815\ub9ac\t\t\t<\/a>\r\n\t\t<\/h6>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/article>\r\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2310 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-34 tag-37 tag-36 tag-38 tag-35\" role=\"listitem\">\r\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"http:\/\/emetconsulting.com\/zh\/%ed%83%9c%ea%b5%ad-%ea%b3%84%ec%a2%8c%ea%b0%9c%ec%84%a4-%ed%86%b5%ec%9e%a5%eb%a7%8c%eb%93%a4%ea%b8%b0\/\" tabindex=\"-1\">\r\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" 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