{"id":2372,"date":"2026-03-26T13:29:05","date_gmt":"2026-03-26T13:29:05","guid":{"rendered":"https:\/\/emetconsulting.com\/?page_id=2372"},"modified":"2026-03-26T13:29:05","modified_gmt":"2026-03-26T13:29:05","slug":"%ec%84%b8%eb%ac%b4-%ed%9a%8c%ea%b3%84","status":"publish","type":"page","link":"https:\/\/emetconsulting.com\/ko_kr\/%ec%84%b8%eb%ac%b4-%ed%9a%8c%ea%b3%84\/","title":{"rendered":"\uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2372\" class=\"elementor elementor-2372\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a9758f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a9758f6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2563805b\" data-id=\"2563805b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2df4f71c elementor-widget elementor-widget-icon-box\" data-id=\"2df4f71c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h1 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\ud0dc\uad6d \uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h1>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\ud0dc\uad6d\uc5d0\uc11c \uc0ac\uc5c5\ud558\uc2e4 \ub54c, \uc138\ubb34\u00b7\ud68c\uacc4\ub294 \uc120\ud0dd\uc774 \uc544\ub2cc \ud544\uc218\uc785\ub2c8\ub2e4.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc58694 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc58694\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-31d63bf\" data-id=\"31d63bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-137addb elementor-widget elementor-widget-image\" data-id=\"137addb\" 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=\"582\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45-1024x745.webp\" class=\"attachment-large size-large wp-image-2392\" alt=\"\ud0dc\uad6d \uc138\ubb34\u00b7\ud68c\uacc4\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45-1024x745.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45-300x218.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45-768x559.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc45.webp 1056w\" 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 \uc138\ubb34\u00b7\ud68c\uacc4<\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-77f64a9\" data-id=\"77f64a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd2ecac elementor-widget-tablet__width-inherit elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"dd2ecac\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;underline&quot;,&quot;highlighted_text&quot;:&quot;\\uc138\\ubb34\\u00b7\\ud68c\\uacc4&quot;,&quot;highlight_animation_duration&quot;:0,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-headline\">\r\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">\ud0dc\uad6d<\/span>\r\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\r\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">\uc138\ubb34\u00b7\ud68c\uacc4<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<\/h2>\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-30c9a33 elementor-widget elementor-widget-text-editor\" data-id=\"30c9a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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\uc5d0\uc11c \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uc2dc\uba74 \ub9e4\uc6d4, \ub9e4\ubc18\uae30, \ub9e4\ub144 \ubc18\ub4dc\uc2dc \uc774\ud589\ud574\uc57c \ud558\ub294 \uc138\ubb34 \uc2e0\uace0\uc640 \ud68c\uacc4 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ud55c\uc744 \ud558\ub8e8\ub77c\ub3c4 \ub118\uae30\uba74 \uac00\uc0b0\uc138\uc640 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub418\uba70, \uc7a5\uae30\uac04 \ubc29\uce58\ud558\uba74 \ubc95\uc778 \uc790\uccb4\uac00 \ud589\uc815 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p>\ubb38\uc81c\ub294 \ud0dc\uad6d\uc758 \ubaa8\ub4e0 \uc138\ubb34 \uc11c\ub958\uc640 \ud589\uc815 \uc808\ucc28\uac00 \ud0dc\uad6d\uc5b4\ub85c \uc9c4\ud589\ub41c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ud0dc\uad6d \uad6d\uc138\uccad(Revenue Department)\uc758 \uc591\uc2dd \uc791\uc131\ubd80\ud130 \uc138\ubb34 \uacf5\ubb34\uc6d0\uacfc\uc758 \uc18c\ud1b5\uae4c\uc9c0, \ud55c\uad6d\uc778 \uc0ac\uc5c5\uc790\uac00 \ud63c\uc790\uc11c \ucc98\ub9ac\ud558\uae30\uc5d0\ub294 \uc5b8\uc5b4 \uc7a5\ubcbd\uacfc \uc81c\ub3c4\uc801 \ucc28\uc774\uac00 \ud06c\uac8c \uc791\uc6a9\ud569\ub2c8\ub2e4.<\/p><p>BM\ucee8\uc124\ud305\uc740 \ud55c\uad6d\uc778 CAP(\ubbf8\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac)\uac00 \uc9c1\uc811 \uc0c1\ub2f4\ud558\uace0, \ud0dc\uad6d \ud604\uc9c0 \uc219\ub828 \uc138\ubb34\uc0ac\uac00 \uc2e4\ubb34\ub97c \ucc98\ub9ac\ud558\ub294 \uc6d0\uc2a4\ud1b1 \uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.\u00a0<a href=\"https:\/\/emetconsulting.com\/ko_kr\/incorporation\/\" target=\"_blank\" rel=\"noopener\">\ubc95\uc778 \uc124\ub9bd<\/a>\u00a0\ub2e8\uacc4\ubd80\ud130 \uc6d4\ubcc4 \uae30\uc7a5, \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0, \uc6d0\ucc9c\uc9d5\uc218\uc138 \ucc98\ub9ac, \uc5f0\ub9d0\uc815\uc0b0, \ubc95\uc778\uc138 \ud655\uc815 \uc2e0\uace0\uae4c\uc9c0 \uc0ac\uc5c5\uc790\ub294 \ube44\uc988\ub2c8\uc2a4\uc5d0\ub9cc \uc9d1\uc911\ud558\uc2dc\uace0, \uc138\uae08\uc740 \uc800\ud76c\uc5d0\uac8c \ub9e1\uaca8\uc8fc\uc138\uc694.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a736b2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a736b2b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba4b609\" data-id=\"ba4b609\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33f4e69 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"33f4e69\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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\">\uc774\ub7f0 \ubd84\ub4e4\uaed8 \ucd94\ucc9c\ud569\ub2c8\ub2e4!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edd2005 elementor-widget elementor-widget-text-editor\" data-id=\"edd2005\" 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\uc5d0\uc11c \ubc95\uc778\uc744 \ub9c9 \uc124\ub9bd\ud588\uac70\ub098 \uc124\ub9bd\uc744 \uc900\ube44 \uc911\uc778 \ubd84<br \/>\uae30\uc874 \uc138\ubb34 \ub300\ud589 \uc5c5\uccb4\uc758 \uc11c\ube44\uc2a4\uc5d0 \ubd88\ub9cc\uc871\ud558\uc2dc\ub294 \ubd84 <br \/>\ub9e4\uc6d4 \uc138\uae08 \uc2e0\uace0 \uae30\ud55c\uc744 \uc9c1\uc811 \ucc59\uae30\ub290\ub77c \ubcf8\uc5c5\uc5d0 \uc9d1\uc911\ud558\uae30 \uc5b4\ub824\uc6b4 \ubd84<br \/>\ud55c\uad6d\uc5b4\ub85c \uc18c\ud1b5 \uac00\ub2a5\ud55c \uc138\ubb34 \uc804\ubb38\uac00\uac00 \ud544\uc694\ud558\uc2e0 \ubd84 <br \/>BOI \uc778\uc13c\ud2f0\ube0c\ub098 \uc870\uc138\uc870\uc57d\uc744 \ud65c\uc6a9\ud55c \uc808\uc138 \uc804\ub7b5\uc774 \uad81\uae08\ud558\uc2e0 \ubd84\uc774\ub77c\uba74 <br \/>BM\ucee8\uc124\ud305\uc758 \uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4\uac00 \ucd5c\uc801\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5724d8 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5724d8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8969096\" data-id=\"8969096\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd04d36 elementor-widget elementor-widget-image\" data-id=\"fd04d36\" 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=\"549\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43-1024x703.webp\" class=\"attachment-large size-large wp-image-2394\" alt=\"BM\ucee8\uc124\ud305 \uc138\ubb34\u00b7\ud68c\uacc4\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43-1024x703.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43-300x206.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43-768x527.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc43.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\">BM\ucee8\uc124\ud305 \uc138\ubb34\u00b7\ud68c\uacc4<\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e539bd2\" data-id=\"e539bd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-579b209 elementor-widget-tablet__width-inherit elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"579b209\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;underline&quot;,&quot;highlighted_text&quot;:&quot;\\uc138\\ubb34\\u00b7\\ud68c\\uacc4\\ub97c \\ub9e1\\uaca8\\uc57c \\ud558\\ub294 \\uc774\\uc720&quot;,&quot;highlight_animation_duration&quot;:0,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"elementor-headline\">\r\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">BM\ucee8\uc124\ud305\uc5d0<br><\/span>\r\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\r\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">\uc138\ubb34\u00b7\ud68c\uacc4\ub97c \ub9e1\uaca8\uc57c \ud558\ub294 \uc774\uc720<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<\/h3>\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-0190416 elementor-widget elementor-widget-text-editor\" data-id=\"0190416\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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><strong>\ud55c\uad6d\uc778 CAP(\ubbf8\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac) \uc9c1\uc811 \uc0c1\ub2f4 \u2014<\/strong> \ud55c\uad6d\uc5b4\ub85c \uc0c1\ub2f4\ubc1b\uace0, \ud55c-\ud0dc \uc591\uad6d\uc758 \uc138\ubc95 \ucc28\uc774\ub97c \uc815\ud655\ud788 \uc774\ud574\ud558\ub294 \uc804\ubb38\uac00\uac00 \uace0\uac1d\uc0ac\uc758 \uc0c1\ud669\uc5d0 \ub9de\ub294 \ub9de\ucda4\ud615 \uc194\ub8e8\uc158\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p><p><strong>\uc219\ub828\ub41c \ud0dc\uad6d \ud604\uc9c0 \uc138\ubb34\uc0ac \ud300 \u2014<\/strong> \ud0dc\uad6d \uad6d\uc138\uccad \uc591\uc2dd \uc791\uc131, \uc138\ubb34 \uacf5\ubb34\uc6d0 \ub300\uc751, \uc138\ubb34 \uc870\uc0ac \uc785\ud68c\uae4c\uc9c0 \uc2e4\ubb34 \uc804 \uacfc\uc815\uc744 \ud604\uc9c0 \uc804\ubb38\uac00\uac00 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/p><p><strong>\uc6d0\uc2a4\ud1b1 \uc11c\ube44\uc2a4 \u2014<\/strong> \ubc95\uc778 \uc124\ub9bd\ubd80\ud130\u00a0<a href=\"https:\/\/emetconsulting.com\/ko_kr\/visa-thailand\/\" target=\"_blank\" rel=\"noopener\">\ube44\uc790 \ubc1c\uae09<\/a>, \uc138\ubb34\u00b7\ud68c\uacc4, \ubc95\ub960 \uc0c1\ub2f4\uae4c\uc9c0 \ud558\ub098\uc758 \ucc3d\uad6c\uc5d0\uc11c \ud574\uacb0\ud569\ub2c8\ub2e4. \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \ud589\uc815 \uc5c5\ubb34\ub97c \ubd84\uc0b0\uc2dc\ud0a4\uc9c0 \uc54a\uace0 \uc77c\uad04 \uad00\ub9ac\ud560 \uc218 \uc788\uc5b4 \ud6a8\uc728\uc801\uc785\ub2c8\ub2e4.<\/p><p><strong>\ubc29\ucf55\u00b7\ud30c\ud0c0\uc57c\u00b7\uce58\uc559\ub9c8\uc774 3\uac1c \uc9c0\uc810 \uc6b4\uc601 \u2014<\/strong> \uace0\uac1d\uc774 \uacc4\uc2e0 \uacf3\uc5d0\uc11c \uac00\uae4c\uc6b4 \uc9c0\uc810\uc5d0\uc11c \ub300\uba74 \uc0c1\ub2f4\uc744 \ubc1b\uc73c\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><p><strong>10\ub144 \uc774\uc0c1\uc758 \ud604\uc7a5 \uacbd\ud5d8 \u2014<\/strong> 2015\ub144\ubd80\ud130 \ucd95\uc801\ud55c \ud0dc\uad6d \ud604\uc9c0 \uc138\ubb34\u00b7\ubc95\ub960 \ub178\ud558\uc6b0\ub85c, \ub2e4\uc591\ud55c \uc5c5\uc885\uacfc \uaddc\ubaa8\uc758 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uccb4\ub97c \uc131\uacf5\uc801\uc73c\ub85c \uc9c0\uc6d0\ud574\uc654\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-2c5226d e-flex e-con-boxed e-con e-parent\" data-id=\"2c5226d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5bf9ca elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a5bf9ca\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca88e78 e-flex e-con-boxed e-con e-parent\" data-id=\"ca88e78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b11dbd8 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b11dbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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\">\uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud55c\ub208\uc5d0 \ubcf4\uae30<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5257de1 e-flex e-con-boxed e-con e-parent\" data-id=\"5257de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3340230 e-con-full e-flex e-con e-child\" data-id=\"3340230\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d47cbd2 elementor-widget elementor-widget-image\" data-id=\"d47cbd2\" 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\t\t\t<img decoding=\"async\" width=\"720\" height=\"640\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a41.webp\" class=\"attachment-large size-large wp-image-2390\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a41.webp 720w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a41-300x267.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a41-14x12.webp 14w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/>\t\t\t\t\t\t\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-9fd322b elementor-widget elementor-widget-text-editor\" data-id=\"9fd322b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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><strong>1. \uc6d4 \uae30\uc7a5(\uc7a5\ubd80 \uad00\ub9ac) \uc11c\ube44\uc2a4<\/strong><br \/>\ud0dc\uad6d\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uba74 \ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4 \uc6d0\uce59\uc5d0 \ub530\ub77c \uc815\ud655\ud55c \uc7a5\ubd80\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>BM\ucee8\uc124\ud305\uc740 \ub9e4\uc6d4 \uac70\ub798 \ub0b4\uc5ed\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubd84\ub958\u00b7\uae30\ub85d\ud558\uace0, \ud0dc\uad6d \uc138\ubc95\uacfc \ud68c\uacc4 \uae30\uc900\uc5d0 \ub9de\ub294 \uc7a5\ubd80\ub97c \uc791\uc131\ud574\ub4dc\ub9bd\ub2c8\ub2e4.\u00a0<\/p><p>\ub9e4\uc785\u00b7\ub9e4\ucd9c \uc138\uae08\uacc4\uc0b0\uc11c\ubd80\ud130 \uae09\uc5ec \ub300\uc7a5 \uc815\ub9ac, \uc740\ud589 \uac70\ub798 \ub0b4\uc5ed \ub300\uc0ac\uae4c\uc9c0 \ube48\ud2c8\uc5c6\uc774 \uc9c4\ud589\ud569\ub2c8\ub2e4.<\/p><p><strong>2. \ubd80\uac00\uac00\uce58\uc138(VAT) \uc2e0\uace0<\/strong><br \/>\ud0dc\uad6d\uc5d0\uc11c\ub294 \uc5f0\uac04 \ub9e4\ucd9c\uc561 180\ub9cc \ubc14\ud2b8\ub97c \ucd08\uacfc\ud558\ub294 \uc0ac\uc5c5\uc790, \uadf8\ub9ac\uace0 \ub300\ubd80\ubd84\uc758 \ubc95\uc778\uc740 \ubd80\uac00\uac00\uce58\uc138 \ub4f1\ub85d(P.P.20)\uc744 \ud544\uc218\uc801\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ud604\uc7ac VAT \uc138\uc728\uc740 7%\uc774\uba70, \uc774 \uc138\uc728\uc740 2026\ub144 9\uc6d4 30\uc77c\uae4c\uc9c0 \uc801\uc6a9\ub429\ub2c8\ub2e4. BM\ucee8\uc124\ud305\uc740 \ub9e4\uc6d4 \uc775\uc6d4 15\uc77c \uae30\ud55c\uc5d0 \ub9de\ucdb0 VAT \uc2e0\uace0\uc11c(\uc591\uc2dd P.P.30)\ub97c \uc815\ud655\ud788 \uc81c\ucd9c\ud558\uba70, \ub9e4\uc785\uc138\uc561 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud55c \ud658\uae09 \uc2e0\uccad\ub3c4 \ub300\ud589\ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ud574\uc678 \uc6a9\uc5ed \uc218\uc785\uc5d0 \ub300\ud55c \uc5ed\uacfc\uc138(P.P.36 \uc591\uc2dd) \uc2e0\uace0 \uc5ed\uc2dc \ube60\uc9d0\uc5c6\uc774 \ucc98\ub9ac\ud574\ub4dc\ub9bd\ub2c8\ub2e4.<\/p><p><strong>3. \uc6d0\ucc9c\uc9d5\uc218\uc138(WHT) \uc2e0\uace0<\/strong><br \/>\ud0dc\uad6d\uc5d0\uc11c\ub294 \uc784\ub300\ub8cc, \uc11c\ube44\uc2a4 \uc6a9\uc5ed\ube44, \uc804\ubb38\uac00 \uc218\uc218\ub8cc, \uad11\uace0\ube44 \ub4f1 \ud2b9\uc815 \uc720\ud615\uc758 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud560 \ub54c \uc18c\ub4dd \uc9c0\uae09\uc790\uac00 \uc138\uae08\uc744 \ubbf8\ub9ac \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \uad6d\uc138\uccad\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\uc6d0\ucc9c\uc9d5\uc218 \uc138\uc728\uc740 \uc9c0\uae09 \uc720\ud615\uacfc \uc218\ub839\uc790\uc5d0 \ub530\ub77c 1~15%\uae4c\uc9c0 \ub2e4\uc591\ud558\uba70, \uc9c0\uae09\uc77c \uc775\uc6d4 7\uc77c\uae4c\uc9c0 \uc2e0\uace0\u00b7\ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. BM\ucee8\uc124\ud305\uc740 PND.1(\uae09\uc5ec), PND.3(\uac1c\uc778 \uc9c0\uae09), PND.53(\ubc95\uc778 \uc9c0\uae09), PND.54(\ube44\uac70\uc8fc\uc790 \uc9c0\uae09) \ub4f1 \ubaa8\ub4e0 \uc6d0\ucc9c\uc9d5\uc218\uc138 \uc591\uc2dd\uc744 \uae30\ud55c \ub0b4 \uc815\ud655\ud788 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/p><p><strong>4. \uac1c\uc778\uc18c\ub4dd\uc138 \uc6d0\ucc9c\uc9d5\uc218 \ubc0f \uc5f0\ub9d0\uc815\uc0b0<\/strong><br \/>\ubc95\uc778\uc774 \uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c\ub294 \ub9e4\uc6d4 \uac1c\uc778\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\uc5f0\ub9d0\uc5d0\ub294 \uadfc\ub85c\uc790\uc758 \ud574\ub2f9 \uacfc\uc138 \uae30\uac04 \uc804\uccb4 \uadfc\ub85c\uc18c\ub4dd\uc5d0 \ub300\ud55c \ucd5c\uc885 \uc138\uc561\uc744 \ud655\uc815\ud558\ub294 \uc5f0\ub9d0\uc815\uc0b0(PND.91) \uc808\ucc28\ub97c \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>BM\ucee8\uc124\ud305\uc740 \uc9c1\uc6d0\ubcc4 \uacfc\uc138 \uad6c\uac04 \uacc4\uc0b0, \uacf5\uc81c \ud56d\ubaa9 \uc801\uc6a9, \uc815\uc0b0\uc11c \uc791\uc131\uacfc \uc81c\ucd9c\uae4c\uc9c0 \ubaa8\ub4e0 \uacfc\uc815\uc744 \ub300\ud589\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>\n\t\t<div class=\"elementor-element elementor-element-60653ef e-con-full e-flex e-con e-child\" data-id=\"60653ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fd3645 elementor-widget elementor-widget-image\" data-id=\"7fd3645\" 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\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"640\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a42.webp\" class=\"attachment-large size-large wp-image-2391\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a42.webp 720w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a42-300x267.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\uc138\ubb34\ud68c\uacc4-\uc11c\ube44\uc2a42-14x12.webp 14w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/>\t\t\t\t\t\t\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-f7809aa elementor-widget elementor-widget-text-editor\" data-id=\"f7809aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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><b>5. \ubc95\uc778\uc18c\ub4dd\uc138(CIT) \uc2e0\uace0<br \/><\/b>\ud0dc\uad6d \ubc95\uc778\uc740 \uc5f0 2\ud68c \ubc95\uc778\uc18c\ub4dd\uc138\ub97c \uc2e0\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\uccab\uc9f8, \ud68c\uacc4\uc5f0\ub3c4 \uc804\ubc18\uae30 \uc885\ub8cc \ud6c4 2\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc911\uac04\uc608\ub0a9 \uc2e0\uace0(PND.51)\ub97c \uc81c\ucd9c\ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ub458\uc9f8, \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 150\uc77c \uc774\ub0b4\uc5d0 \uac10\uc0ac\ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \ucca8\ubd80\ud558\uc5ec \uc5f0\uac04 \ud655\uc815 \uc2e0\uace0(PND.50)\ub97c \uc644\ub8cc\ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ud45c\uc900 \ubc95\uc778\uc138\uc728\uc740 \uc21c\uc774\uc775\uc758 20%\uc774\uba70, \uc790\ubcf8\uae08 500\ub9cc \ubc14\ud2b8 \uc774\ud558\u00b7\ub9e4\ucd9c 3,000\ub9cc \ubc14\ud2b8 \uc774\ud558 \uc911\uc18c\uae30\uc5c5\uc740 \uc21c\uc774\uc775 30\ub9cc \ubc14\ud2b8\uae4c\uc9c0 \uba74\uc138, 300\ub9cc \ubc14\ud2b8\uae4c\uc9c0 15%\uc758 \uacbd\uac10 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4.\u00a0<\/p><p>BM\ucee8\uc124\ud305\uc740 \uc808\uc138 \ud56d\ubaa9 \ucd5c\ub300 \ud65c\uc6a9\uacfc \uc815\ud655\ud55c \uc138\uc561 \uc0b0\ucd9c\ub85c \uace0\uac1d\uc0ac\uc758 \uc138\uae08 \ubd80\ub2f4\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/p><p><b>6. \uc0ac\ud68c\ubcf4\uc7a5\uae30\uae08(SSF) \uc2e0\uace0<br \/><\/b>\ud0dc\uad6d\uc5d0\uc11c \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\uba74 \uccab \uc9c1\uc6d0 \ucc44\uc6a9 \ud6c4 30\uc77c \uc774\ub0b4\uc5d0 \uc0ac\ud68c\ubcf4\uc7a5\uae30\uae08\uc5d0 \ub4f1\ub85d\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>\uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \uac01\uac01 \uae09\uc5ec\uc758 5%\ub97c \ubd84\ub2f4\ud558\uc5ec \ub9e4\uc6d4 \ub0a9\ubd80\ud558\uba70, BM\ucee8\uc124\ud305\uc774 \ub4f1\ub85d\ubd80\ud130 \uc6d4\ubcc4 \ub0a9\ubd80 \uc2e0\uace0\uae4c\uc9c0 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/p><p><b>7. \ud68c\uacc4\uac10\uc0ac \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131<br \/><\/b>\ud0dc\uad6d\uc758 \ubaa8\ub4e0 \ubc95\uc778\uc740 \ub9e4 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 \uacf5\uc778 \uac10\uc0ac\uc778(CPA)\uc758 \uac10\uc0ac\ub97c \ubc1b\uc740 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc5c5\uac1c\ubc1c\uad6d(DBD)\uacfc \uad6d\uc138\uccad\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/p><p>BM\ucee8\uc124\ud305\uc740 \ud0dc\uad6d \ud604\uc9c0 \uacf5\uc778 \uac10\uc0ac\uc778 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud1b5\ud574 \uc6d0\ud65c\ud55c \uac10\uc0ac \uc9c4\ud589\uc744 \uc9c0\uc6d0\ud558\uace0, \uad6d\uc81c \ud68c\uacc4 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\ub4dc\ub9bd\ub2c8\ub2e4.<\/p><p><b>8. \uc138\ubb34 \uc790\ubb38 \ubc0f \uc808\uc138 \uc804\ub7b5<br \/><\/b>\ub2e8\uc21c\ud55c \uc2e0\uace0 \ub300\ud589\uc744 \ub118\uc5b4 \uc0ac\uc5c5 \uad6c\uc870\uc5d0 \ucd5c\uc801\ud654\ub41c \uc138\ubb34 \uc804\ub7b5\uc744 \uc81c\uc548\ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ud0dc\uad6d \ud22c\uc790\uccad(BOI) \uc778\uc13c\ud2f0\ube0c\ub97c \ud65c\uc6a9\ud55c \ubc95\uc778\uc138 \uac10\uba74(\ucd5c\ub300 8~13\ub144 \uba74\uc138), \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc870\uc57d \ud65c\uc6a9, \uc5f0\uad6c\uac1c\ubc1c \ube44\uc6a9 200~300% \ucd94\uac00 \uacf5\uc81c \ub4f1 \ud569\ubc95\uc801 \uc808\uc138 \ubc29\uc548\uc744 \uc801\uadf9\uc801\uc73c\ub85c \uac80\ud1a0\ud569\ub2c8\ub2e4.\u00a0<\/p><p>\ud55c-\ud0dc \uc870\uc138\uc870\uc57d \uc801\uc6a9 \uc5ec\ubd80 \uac80\ud1a0, \uc774\uc804\uac00\uaca9(Transfer Pricing) \ubb38\uc11c\ud654 \uc9c0\uc6d0\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ef3518 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ef3518\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eaafcea\" data-id=\"eaafcea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-257d96e elementor-widget elementor-widget-image\" data-id=\"257d96e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"582\" src=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44-1024x745.webp\" class=\"attachment-large size-large wp-image-2396\" alt=\"\" srcset=\"https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44-1024x745.webp 1024w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44-300x218.webp 300w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44-768x559.webp 768w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44-18x12.webp 18w, https:\/\/emetconsulting.com\/wp-content\/uploads\/2026\/03\/\ud0dc\uad6d-\uc138\ubb34\u00b7\ud68c\uacc44.webp 1056w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\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-479c3a9 elementor-widget elementor-widget-text-editor\" data-id=\"479c3a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&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 \uc138\ubb34\u00b7\ud68c\uacc4, \ub354\uc774\uc0c1 \ud63c\uc790 \uace0\ubbfc\ud558\uc9c0 \ub9c8\uc138\uc694. BM\ucee8\uc124\ud305\uc774 \ucc98\uc74c\ubd80\ud130 \ub05d\uae4c\uc9c0 \ud568\uaed8\ud558\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1770d15\" data-id=\"1770d15\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0202130 elementor-widget-tablet__width-inherit elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"0202130\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;underline&quot;,&quot;highlighted_text&quot;:&quot;\\uc9c8\\ubb38&quot;,&quot;highlight_animation_duration&quot;:0,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h5 class=\"elementor-headline\">\r\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">\uc790\uc8fc\ubb3b\ub294<\/span>\r\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\r\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">\uc9c8\ubb38<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<\/h5>\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-179317d elementor-widget elementor-widget-elementskit-accordion\" data-id=\"179317d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a01edf6f0e7a\">\n\n            \n                <div class=\"elementskit-card active\">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-179317d\">\n                        <a href=\"#collapse-2ead5ec6a01edf6f0e7a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-2ead5ec6a01edf6f0e7a\" aria-expanded=\"true\" aria-controls=\"Collapse-2ead5ec6a01edf6f0e7a\">\n                            \n                            <span class=\"ekit-accordion-title\">\ud0dc\uad6d\uc5d0\uc11c \ubc95\uc778 \uc6b4\uc601 \uc2dc \ub9e4\uc6d4 \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uc138\uae08\uc740 \ubb34\uc5c7\uc778\uac00\uc694?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-down-arrow1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.582 8.495c-0.578-0.613-1.544-0.635-2.153-0.059l-13.43 12.723-13.428-12.723c-0.61-0.578-1.574-0.553-2.153 0.059-0.579 0.611-0.553 1.576 0.058 2.155l14.477 13.715c0.293 0.277 0.67 0.418 1.047 0.418s0.756-0.14 1.048-0.418l14.477-13.715c0.611-0.579 0.637-1.544 0.058-2.155z\"><\/path><\/svg>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-up-arrow\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.915 10.844c0.451 0.451 0.451 1.162 0 1.613-0.436 0.436-1.162 0.436-1.597 0l-8.18-8.18v26.995c0 0.629-0.5 1.129-1.129 1.129s-1.146-0.5-1.146-1.129v-26.996l-8.164 8.18c-0.451 0.436-1.178 0.436-1.613 0-0.451-0.451-0.451-1.162 0-1.613l10.117-10.117c0.436-0.436 1.162-0.436 1.597 0l10.116 10.118z\"><\/path><\/svg>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-2ead5ec6a01edf6f0e7a\" class=\" show collapse\" aria-labelledby=\"primaryHeading-0-179317d\" data-parent=\"#accordion-6a01edf6f0e7a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\ub9e4\uc6d4 \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uc138\uae08\uc740 \ubd80\uac00\uac00\uce58\uc138(VAT, \uc591\uc2dd P.P.30), \uc6d0\ucc9c\uc9d5\uc218\uc138(PND.1, PND.3, PND.53 \ub4f1), \uadf8\ub9ac\uace0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \ud2b9\uc815\uc0ac\uc5c5\uc138(P.T.40)\uc785\ub2c8\ub2e4. \uc0ac\ud68c\ubcf4\uc7a5\uae30\uae08 \ub0a9\ubd80\ub3c4 \ub9e4\uc6d4 \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. BM\ucee8\uc124\ud305\uc740 \uc774 \ubaa8\ub4e0 \uc6d4\ubcc4 \uc2e0\uace0\ub97c \uae30\ud55c \ub0b4 \uc815\ud655\ud788 \ucc98\ub9ac\ud574\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-179317d\">\n                        <a href=\"#collapse-89fc42b6a01edf6f0e7a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-89fc42b6a01edf6f0e7a\" aria-expanded=\"false\" aria-controls=\"Collapse-89fc42b6a01edf6f0e7a\">\n                            \n                            <span class=\"ekit-accordion-title\">\ud0dc\uad6d \ubc95\uc778\uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-down-arrow1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.582 8.495c-0.578-0.613-1.544-0.635-2.153-0.059l-13.43 12.723-13.428-12.723c-0.61-0.578-1.574-0.553-2.153 0.059-0.579 0.611-0.553 1.576 0.058 2.155l14.477 13.715c0.293 0.277 0.67 0.418 1.047 0.418s0.756-0.14 1.048-0.418l14.477-13.715c0.611-0.579 0.637-1.544 0.058-2.155z\"><\/path><\/svg>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-up-arrow\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.915 10.844c0.451 0.451 0.451 1.162 0 1.613-0.436 0.436-1.162 0.436-1.597 0l-8.18-8.18v26.995c0 0.629-0.5 1.129-1.129 1.129s-1.146-0.5-1.146-1.129v-26.996l-8.164 8.18c-0.451 0.436-1.178 0.436-1.613 0-0.451-0.451-0.451-1.162 0-1.613l10.117-10.117c0.436-0.436 1.162-0.436 1.597 0l10.116 10.118z\"><\/path><\/svg>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-89fc42b6a01edf6f0e7a\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-179317d\" data-parent=\"#accordion-6a01edf6f0e7a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\ud45c\uc900 \ubc95\uc778\uc18c\ub4dd\uc138\uc728\uc740 \uc21c\uc774\uc775\uc758 20%\uc785\ub2c8\ub2e4. \uc790\ubcf8\uae08 500\ub9cc \ubc14\ud2b8 \uc774\ud558, \ub9e4\ucd9c 3,000\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\uc5d0 15%\uc758 \uacbd\uac10 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4. BOI \uc778\uc13c\ud2f0\ube0c\ub97c \ubc1b\ub294 \uae30\uc5c5\uc740 \ucd5c\ub300 8~13\ub144\uae4c\uc9c0 \ubc95\uc778\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-179317d\">\n                        <a href=\"#collapse-322fcb96a01edf6f0e7a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-322fcb96a01edf6f0e7a\" aria-expanded=\"false\" aria-controls=\"Collapse-322fcb96a01edf6f0e7a\">\n                            \n                            <span class=\"ekit-accordion-title\">\ud0dc\uad6d VAT \uc138\uc728\uc740 \uc5bc\ub9c8\uc774\uba70, \uc5b8\uc81c\uae4c\uc9c0 \uc801\uc6a9\ub418\ub098\uc694?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-down-arrow1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.582 8.495c-0.578-0.613-1.544-0.635-2.153-0.059l-13.43 12.723-13.428-12.723c-0.61-0.578-1.574-0.553-2.153 0.059-0.579 0.611-0.553 1.576 0.058 2.155l14.477 13.715c0.293 0.277 0.67 0.418 1.047 0.418s0.756-0.14 1.048-0.418l14.477-13.715c0.611-0.579 0.637-1.544 0.058-2.155z\"><\/path><\/svg>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-up-arrow\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.915 10.844c0.451 0.451 0.451 1.162 0 1.613-0.436 0.436-1.162 0.436-1.597 0l-8.18-8.18v26.995c0 0.629-0.5 1.129-1.129 1.129s-1.146-0.5-1.146-1.129v-26.996l-8.164 8.18c-0.451 0.436-1.178 0.436-1.613 0-0.451-0.451-0.451-1.162 0-1.613l10.117-10.117c0.436-0.436 1.162-0.436 1.597 0l10.116 10.118z\"><\/path><\/svg>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-322fcb96a01edf6f0e7a\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-179317d\" data-parent=\"#accordion-6a01edf6f0e7a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\ud0dc\uad6d\uc758 \ubc95\uc815 VAT \uc138\uc728\uc740 10%\uc774\uc9c0\ub9cc, \uc624\ub7ab\ub3d9\uc548 7%\uc758 \uacbd\uac10 \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. 2025\ub144 9\uc6d4 \ud0dc\uad6d \ub0b4\uac01\uc740 7% \uc138\uc728\uc744 2026\ub144 9\uc6d4 30\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ud558\ub294 \uce59\ub839\uc744 \uc2b9\uc778\ud588\uc2b5\ub2c8\ub2e4. \uc774\ud6c4 \ucd94\uac00 \uc5f0\uc7a5 \uc5ec\ubd80\ub294 \ud0dc\uad6d \uc815\ubd80 \uacb0\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-179317d\">\n                        <a href=\"#collapse-88a82076a01edf6f0e7a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-88a82076a01edf6f0e7a\" aria-expanded=\"false\" aria-controls=\"Collapse-88a82076a01edf6f0e7a\">\n                            \n                            <span class=\"ekit-accordion-title\">\uc138\ubb34 \uae30\ud55c\uc744 \ub193\uce58\uba74 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-down-arrow1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.582 8.495c-0.578-0.613-1.544-0.635-2.153-0.059l-13.43 12.723-13.428-12.723c-0.61-0.578-1.574-0.553-2.153 0.059-0.579 0.611-0.553 1.576 0.058 2.155l14.477 13.715c0.293 0.277 0.67 0.418 1.047 0.418s0.756-0.14 1.048-0.418l14.477-13.715c0.611-0.579 0.637-1.544 0.058-2.155z\"><\/path><\/svg>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-up-arrow\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.915 10.844c0.451 0.451 0.451 1.162 0 1.613-0.436 0.436-1.162 0.436-1.597 0l-8.18-8.18v26.995c0 0.629-0.5 1.129-1.129 1.129s-1.146-0.5-1.146-1.129v-26.996l-8.164 8.18c-0.451 0.436-1.178 0.436-1.613 0-0.451-0.451-0.451-1.162 0-1.613l10.117-10.117c0.436-0.436 1.162-0.436 1.597 0l10.116 10.118z\"><\/path><\/svg>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-88a82076a01edf6f0e7a\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-179317d\" data-parent=\"#accordion-6a01edf6f0e7a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\uc2e0\uace0 \uae30\ud55c \ucd08\uacfc \uc2dc \uac00\uc0b0\uc138(surcharge)\uc640 \uacfc\ud0dc\ub8cc(penalty)\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ubc95\uc778\uc18c\ub4dd\uc138\uc758 \uacbd\uc6b0 \uc911\uac04\uc608\ub0a9 \ubbf8\ub2ec\uc561\uc5d0 \ub300\ud574 20% \uac00\uc0b0\uc138\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, VAT \ubbf8\uc2e0\uace0 \uc2dc\uc5d0\ub294 \ubbf8\ub0a9 \uc138\uc561\uc5d0 \ub300\ud574 \uc6d4 1.5%\uc758 \uc5f0\uccb4 \uc774\uc790\uc640 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc7a5\uae30\uac04 \ubc29\uce58\ud558\uba74 \uc138\ubb34 \uc870\uc0ac \ub300\uc0c1\uc774 \ub418\uac70\ub098 \ubc95\uc778 \uc6b4\uc601\uc5d0 \uc81c\ud55c\uc774 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-179317d\">\n                        <a href=\"#collapse-d846bcf6a01edf6f0e7a\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d846bcf6a01edf6f0e7a\" aria-expanded=\"false\" aria-controls=\"Collapse-d846bcf6a01edf6f0e7a\">\n                            \n                            <span class=\"ekit-accordion-title\">\ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub3c4 \ud0dc\uad6d\uc5d0\uc11c \uacfc\uc138\ub418\ub098\uc694?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-down-arrow1\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.582 8.495c-0.578-0.613-1.544-0.635-2.153-0.059l-13.43 12.723-13.428-12.723c-0.61-0.578-1.574-0.553-2.153 0.059-0.579 0.611-0.553 1.576 0.058 2.155l14.477 13.715c0.293 0.277 0.67 0.418 1.047 0.418s0.756-0.14 1.048-0.418l14.477-13.715c0.611-0.579 0.637-1.544 0.058-2.155z\"><\/path><\/svg>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-up-arrow\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M26.915 10.844c0.451 0.451 0.451 1.162 0 1.613-0.436 0.436-1.162 0.436-1.597 0l-8.18-8.18v26.995c0 0.629-0.5 1.129-1.129 1.129s-1.146-0.5-1.146-1.129v-26.996l-8.164 8.18c-0.451 0.436-1.178 0.436-1.613 0-0.451-0.451-0.451-1.162 0-1.613l10.117-10.117c0.436-0.436 1.162-0.436 1.597 0l10.116 10.118z\"><\/path><\/svg>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d846bcf6a01edf6f0e7a\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-179317d\" data-parent=\"#accordion-6a01edf6f0e7a\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>\ud0dc\uad6d \ub0b4\uad6d\ubc95\uc778\uc740 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ubc95\uc778\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \ud55c-\ud0dc \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc870\uc57d(DTA)\uc5d0 \ub530\ub77c \uc774\uc911\uacfc\uc138\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc73c\uba70, \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uae08\uc744 \ud0dc\uad6d \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c \uc81c\ub3c4\ub97c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \uc801\uc6a9\uc740 \uc0ac\uc5c5 \uad6c\uc870\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc804\ubb38\uac00 \uc0c1\ub2f4\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                                        <script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\ud0dc\uad6d\uc5d0\uc11c \ubc95\uc778 \uc6b4\uc601 \uc2dc \ub9e4\uc6d4 \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uc138\uae08\uc740 \ubb34\uc5c7\uc778\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\ub9e4\uc6d4 \uc2e0\uace0\ud574\uc57c \ud558\ub294 \uc138\uae08\uc740 \ubd80\uac00\uac00\uce58\uc138(VAT, \uc591\uc2dd P.P.30), \uc6d0\ucc9c\uc9d5\uc218\uc138(PND.1, PND.3, PND.53 \ub4f1), \uadf8\ub9ac\uace0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \ud2b9\uc815\uc0ac\uc5c5\uc138(P.T.40)\uc785\ub2c8\ub2e4. \uc0ac\ud68c\ubcf4\uc7a5\uae30\uae08 \ub0a9\ubd80\ub3c4 \ub9e4\uc6d4 \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. BM\ucee8\uc124\ud305\uc740 \uc774 \ubaa8\ub4e0 \uc6d4\ubcc4 \uc2e0\uace0\ub97c \uae30\ud55c \ub0b4 \uc815\ud655\ud788 \ucc98\ub9ac\ud574\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"\ud0dc\uad6d \ubc95\uc778\uc138\uc728\uc740 \uc5bc\ub9c8\uc778\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\ud45c\uc900 \ubc95\uc778\uc18c\ub4dd\uc138\uc728\uc740 \uc21c\uc774\uc775\uc758 20%\uc785\ub2c8\ub2e4. \uc790\ubcf8\uae08 500\ub9cc \ubc14\ud2b8 \uc774\ud558, \ub9e4\ucd9c 3,000\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\uc5d0 15%\uc758 \uacbd\uac10 \uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc2b5\ub2c8\ub2e4. BOI \uc778\uc13c\ud2f0\ube0c\ub97c \ubc1b\ub294 \uae30\uc5c5\uc740 \ucd5c\ub300 8~13\ub144\uae4c\uc9c0 \ubc95\uc778\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"\ud0dc\uad6d VAT \uc138\uc728\uc740 \uc5bc\ub9c8\uc774\uba70, \uc5b8\uc81c\uae4c\uc9c0 \uc801\uc6a9\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\ud0dc\uad6d\uc758 \ubc95\uc815 VAT \uc138\uc728\uc740 10%\uc774\uc9c0\ub9cc, \uc624\ub7ab\ub3d9\uc548 7%\uc758 \uacbd\uac10 \uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4 \uc654\uc2b5\ub2c8\ub2e4. 2025\ub144 9\uc6d4 \ud0dc\uad6d \ub0b4\uac01\uc740 7% \uc138\uc728\uc744 2026\ub144 9\uc6d4 30\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ud558\ub294 \uce59\ub839\uc744 \uc2b9\uc778\ud588\uc2b5\ub2c8\ub2e4. \uc774\ud6c4 \ucd94\uac00 \uc5f0\uc7a5 \uc5ec\ubd80\ub294 \ud0dc\uad6d \uc815\ubd80 \uacb0\uc815\uc5d0 \ub530\ub985\ub2c8\ub2e4.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"\uc138\ubb34 \uae30\ud55c\uc744 \ub193\uce58\uba74 \uc5b4\ub5a4 \ubd88\uc774\uc775\uc774 \uc788\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\uc2e0\uace0 \uae30\ud55c \ucd08\uacfc \uc2dc \uac00\uc0b0\uc138(surcharge)\uc640 \uacfc\ud0dc\ub8cc(penalty)\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ubc95\uc778\uc18c\ub4dd\uc138\uc758 \uacbd\uc6b0 \uc911\uac04\uc608\ub0a9 \ubbf8\ub2ec\uc561\uc5d0 \ub300\ud574 20% \uac00\uc0b0\uc138\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, VAT \ubbf8\uc2e0\uace0 \uc2dc\uc5d0\ub294 \ubbf8\ub0a9 \uc138\uc561\uc5d0 \ub300\ud574 \uc6d4 1.5%\uc758 \uc5f0\uccb4 \uc774\uc790\uc640 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. \uc7a5\uae30\uac04 \ubc29\uce58\ud558\uba74 \uc138\ubb34 \uc870\uc0ac \ub300\uc0c1\uc774 \ub418\uac70\ub098 \ubc95\uc778 \uc6b4\uc601\uc5d0 \uc81c\ud55c\uc774 \uc0dd\uae38 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\"}},{\"@type\":\"Question\",\"name\":\"\ud55c\uad6d\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub3c4 \ud0dc\uad6d\uc5d0\uc11c \uacfc\uc138\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\ud0dc\uad6d \ub0b4\uad6d\ubc95\uc778\uc740 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \ubc95\uc778\uc138\uac00 \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \ud55c-\ud0dc \uc774\uc911\uacfc\uc138\ubc29\uc9c0\uc870\uc57d(DTA)\uc5d0 \ub530\ub77c \uc774\uc911\uacfc\uc138\ub97c \ubc29\uc9c0\ud560 \uc218 \uc788\uc73c\uba70, \ud574\uc678\uc5d0\uc11c \ub0a9\ubd80\ud55c \uc138\uae08\uc744 \ud0dc\uad6d \ubc95\uc778\uc138\uc5d0\uc11c \uacf5\uc81c\ubc1b\ub294 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c \uc81c\ub3c4\ub97c \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc778 \uc801\uc6a9\uc740 \uc0ac\uc5c5 \uad6c\uc870\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uc804\ubb38\uac00 \uc0c1\ub2f4\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\"}}]}<\/script>\n                                <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b9b9c02 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b9b9c02\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79e95f3\" data-id=\"79e95f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb5aae1 elementor-widget elementor-widget-template\" data-id=\"cb5aae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\r\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"128\" class=\"elementor elementor-128\" data-elementor-post-type=\"elementor_library\">\r\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65c2e063 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65c2e063\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d9921fa\" data-id=\"2d9921fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fe5420e elementor-widget elementor-widget-icon-box\" data-id=\"1fe5420e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBM\ucee8\uc124\ud305\uc740\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\ub2e4\uc591\ud55c \ubc95\ub960 \ubd84\uc57c\uc5d0\uc11c \uad11\ubc94\uc704\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud55c \uc804\ubb38\uac00\ub85c \uad6c\uc131\ub418\uc5b4 \uc788\uc73c\uba70, \uace0\uac1d \ub9de\ucda4\ud615 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uc5ec \uac01\uc885 \ubc95\ub960 \uc694\uad6c\uc0ac\ud56d\uc744 \uc131\uacf5\uc801\uc73c\ub85c \ud574\uacb0\ud569\ub2c8\ub2e4. \ubc95\ub960\uc801 \ubb38\uc81c\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud0dc\uad6d \uc0dd\ud65c\uc758 \ud544\uc218\uc778 \ud0dc\uad6d\ube44\uc790, \uc5ec\ud589\ube44\uc790, \uc740\ud1f4\ube44\uc790, \uc5d8\ub9ac\ud2b8\ube44\uc790 \ub4f1 \ub2e4\uc591\ud55c \ube44\uc790 \uc5c5\ubb34\ub97c \uc190\uc27d\uace0 \ube60\ub974\uac8c \ub300\ud589\ud574\ub4dc\ub9bd\ub2c8\ub2e4.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\ud0dc\uad6d \uc138\ubb34\u00b7\ud68c\uacc4 \uc11c\ube44\uc2a4 \ud0dc\uad6d\uc5d0\uc11c \uc0ac\uc5c5\ud558\uc2e4 \ub54c, \uc138\ubb34\u00b7\ud68c\uacc4\ub294 \uc120\ud0dd\uc774 \uc544\ub2cc \ud544\uc218\uc785\ub2c8\ub2e4. \ud0dc\uad6d \uc138\ubb34\u00b7\ud68c\uacc4 \ud0dc\uad6d \uc138\ubb34\u00b7\ud68c\uacc4 \ud0dc\uad6d\uc5d0\uc11c \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\uc2dc\uba74 \ub9e4\uc6d4, \ub9e4\ubc18\uae30, \ub9e4\ub144 \ubc18\ub4dc\uc2dc \uc774\ud589\ud574\uc57c \ud558\ub294 \uc138\ubb34 \uc2e0\uace0\uc640 \ud68c\uacc4 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uae30\ud55c\uc744 \ud558\ub8e8\ub77c\ub3c4 \ub118\uae30\uba74 \uac00\uc0b0\uc138\uc640 \uacfc\ud0dc\ub8cc\uac00 \ubd80\uacfc\ub418\uba70, \uc7a5\uae30\uac04 \ubc29\uce58\ud558\uba74 \ubc95\uc778 \uc790\uccb4\uac00 \ud589\uc815 \uc81c\uc7ac\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubb38\uc81c\ub294 \ud0dc\uad6d\uc758 \ubaa8\ub4e0 \uc138\ubb34 \uc11c\ub958\uc640 \ud589\uc815 \uc808\ucc28\uac00 \ud0dc\uad6d\uc5b4\ub85c \uc9c4\ud589\ub41c\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2394,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2372","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/pages\/2372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/comments?post=2372"}],"version-history":[{"count":0,"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/pages\/2372\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/media\/2394"}],"wp:attachment":[{"href":"https:\/\/emetconsulting.com\/ko_kr\/wp-json\/wp\/v2\/media?parent=2372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}