¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
1000
ÀϹÝÇàÁ¤ºñ
43,193,508
38,431,114
4,762,394
1200
ÀϹÝÇàÁ¤ºñ
42,613,719
37,644,175
4,969,544
1210
±âȹ°¨»ç°ü¸®
31,052,751
28,420,053
2,632,698
1212
¿¹»ê¿î¿µ
28,999,390
27,304,899
1,694,491
100
°æ»ó¿¹»ê
27,378,040
25,636,499
1,741,541
110
ÀΰǺñ
25,726,240
24,065,709
1,660,531
101
ÀΰǺñ
25,726,240
24,065,709
1,660,531
13,893,116
12,991,889
901,227
01 ±âº»±Þ
¡ÛºÀ  ±Þ                                          
10,049,269
  ¤·Á¤¹«Á÷                                        
=
67,605
  ¤·4 ±Þ                 2,488,000 ¿ø x 3ÀΠx 12¿ù
=
89,568
- 1 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·5 ±Þ                2,218,000 ¿ø x 26ÀΠx 12¿ù
=
692,016
  ¤·6 ±Þ               1,847,400¿ø x 135ÀΠx 12 ¿ù
=
2,992,788
  ¤·7 ±Þ               1,500,300 ¿ø x 138ÀΠx 12¿ù
=
2,484,497
  ¤·8 ±Þ               1,103,900 ¿øx 108 ÀΠx 12¿ù
=
1,430,655
  ¤·9 ±Þ                  788,200 ¿ø x 49ÀÎx 12 ¿ù
=
463,462
  ¤·±â´É 6±Þ             1,896,200 ¿ø x 2ÀΠx 12¿ù
=
45,509
  ¤·±â´É 7±Þ             1,618,000 ¿ø x 9ÀΠx 12¿ù
=
174,744
  ¤·±â´É 8±Þ            1,346,000 ¿ø x 15ÀΠx 12¿ù
=
242,280
  ¤·±â´É 9±Þ            1,157,300 ¿ø x 28ÀΠx 12¿ù
=
388,853
  ¤·±â´É 10±Þ             961,000 ¿ø x 37ÀΠx 12¿ù
=
426,684
  ¤·Áöµµ°ü               2,770,000 ¿ø x 2ÀΠx 12¿ù
=
66,480
- 2 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·Áöµµ»ç              1,681,000 ¿ø x 24ÀΠx 12¿ù
=
484,128
¡Ûó¿ì°³¼±ºñ              10,049,269,000 ¿ø x 0.05
=
502,464
¡Û±â¸»¼ö´ç                  10,551,733,000¿ø x 1/6
=
1,758,623
¡ÛÁ¤±Ù¼ö´ç              10,551,733,000 ¿ø x 1.8/12
=
1,582,760
4,390,018
4,229,293
160,725
02 ¼ö´ç
¡Û°¡Á·¼ö´ç                                        
366,337
  ¤·¹è¿ìÀÚ         30,000 ¿ø x 576 ÀΠx 0.78x 12¿ù
=
161,741
  ¤·±âŸ°¡Á·      20,000 ¿ø x 576 ÀΠx 1.48 x 12¿ù
=
204,596
¡ÛÀÚ³àÇкñº¸Á¶¼ö´ç                                
300,744
  ¤·ÁßÇб³(1±ÞÁö)                                 
      47,700¿ø x 576ÀÎx0.19 x 4±âºÐ                              
=
20,882
- 3 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·ÁßÇб³(2±ÞÁö)                                 
      47,300 ¿ø x 576 ÀΠx 0.19x 4±âºÐ                           
=
20,707
  ¤·°íµîÇб³(1±ÞÁö)                               
      385,600 ¿ø x 576 ÀΠx 0.16 x 4±âºÐ                         
=
142,148
  ¤·°íµîÇб³ (2±ÞÁö)                              
      317,400 ¿ø x 576 ÀΠx 0.16 x 4±âºÐ                         
=
117,007
¡ÛÀ°¾ÆÈÞÁ÷¼ö´ç            400,000 ¿ø x 4ÀΠx 12 ¿ù
=
19,200
¡ÛÁ¤±Ù¼ö´ç°¡»ê±Ý                                  
462,000
  ¤·25³âÀ̻󠠠         130,000 ¿ø x 100ÀΠx 12 ¿ù
=
156,000
  ¤·20³âÀÌ»ó 25³â¹Ì¸¸                             
      110,000 ¿ø x 50ÀΠx 12 ¿ù                                  
=
66,000
  ¤·15³âÀÌ»ó 20³â¹Ì¸¸     80,000 ¿ø x 75ÀΠx 12 ¿ù
=
72,000
  ¤·10³âÀÌ»ó 15³â¹Ì¸¸                             
- 4 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      60,000 ¿ø x 175ÀΠx 12 ¿ù                                  
=
126,000
  ¤·5³âÀÌ»ó 10³â¹Ì¸¸      50,000 ¿ø x 70ÀΠx 12 ¿ù
=
42,000
¡Û´ë¿ì°ø¹«¿ø ¼ö´ç                                 
263,758
  ¤·4±Þ´ë¿ì       2,349,500 ¿ø x14 ÀΠx 6% x 12 ¿ù
=
23,683
  ¤·5 ±Þ´ë¿ì       2,004,600 ¿ø x 56 ÀÎx 6% x 12¿ù
=
80,826
  ¤·6±Þ ´ë¿ì     1,551,800 ¿ø x 77 ÀΠx 6% x 12 ¿ù
=
86,032
  ¤·7±Þ ´ë¿ì       1,103,900 ¿ø x 40ÀÎx 6% x 12 ¿ù
=
31,793
  ¤·±â´É 6±Þ´ë¿ì                                  
      1,618,000 ¿ø x 4 ÀΠx 6% x 12¿ù                            
=
4,660
  ¤·±â´É 7±Þ´ë¿ì                                  
      1,346,000 ¿ø x 4ÀΠx 6% x 12¿ù                             
=
3,877
  ¤·±â´É 8±Þ´ë¿ì                                  
      1,157,300 ¿ø x 10ÀΠx 6% x 12¿ù                            
=
8,333
- 5 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·±â´É 9±Þ´ë¿ì     961,000 ¿ø x 4ÀΠx 6% x 12 ¿ù
=
2,768
  ¤·Áöµµ°ü ´ë¿ì                                   
      1,681,000 ¿ø x 18ÀΠx 6% x 12¿ù                            
=
21,786
¡ÛÀ§Çè±Ù¹«¼ö´ç                                    
33,840
  ¤·°© Á¾                 40,000 ¿ø x 15ÀΠx 12 ¿ù
=
7,200
  ¤·À» Á¾                30,000 ¿ø x 74 ÀΠx 12 ¿ù
=
26,640
¡Û°ü¸®¾÷¹«¼ö´ç                                    
11,054
  ¤·ÀϹÝÁ÷(4±Þ)                                   
      2,488,000 ¿ø x 3ÀΠx 9% x 12 ¿ù                            
=
8,062
  ¤·ÁöµµÁ÷        2,770,000 ¿ø x 1 ÀΠx 9% x 12 ¿ù
=
2,992
¡ÛƯ¼ö¾÷¹«¼ö´ç                                    
428,604
  ¤·±â¼ú¾÷¹«¼ö´ç                                  
104,280
- 6 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤5 ±Þ                 50,000 ¿ø x 5ÀΠx 12 ¿ù
=
3,000
    ¡¤6~7±Þ               30,000 ¿ø x 89ÀΠx 12 ¿ù
=
32,040
    ¡¤8~9±Þ              20,000 ¿ø x 45 ÀΠx 12 ¿ù
=
10,800
    ¡¤Áöµµ°ü               60,000 ¿ø x 2ÀΠx 12 ¿ù
=
1,440
    ¡¤Áöµµ»ç             50,000 ¿ø x 24 ÀΠx 12 ¿ù
=
14,400
    ¡¤±â¼ú¾÷¹«°¡»ê±Ý                              
42,600
      - ±â¼ú»ç           50,000 ¿ø x 42 ÀΠx 12 ¿ù
=
25,200
      - ±â »ç            30,000 ¿ø x 35 ÀΠx 12 ¿ù
=
12,600
      - »ê¾÷±â»ç         20,000 ¿ø x 20 ÀΠx 12 ¿ù
=
4,800
  ¤·¿îÀü¾÷¹«¼ö´ç         40,000 ¿ø x 19 ÀΠx 12 ¿ù
=
9,120
  ¤·¾ÈÀü°ü¸®¼ö´ç(À§Çè¹°Ãë±Þ°ü¸®ÀÚ)                
- 7 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      10,000 ¿ø x 1ÀΠx 12 ¿ù                                    
=
120
  ¤·¹Î¿ø¾÷¹«¼ö´ç         30,000 ¿ø x 58 ÀΠx 12 ¿ù
=
20,880
  ¤·Àü»ê¾÷¹«¼ö´ç                                  
3,960
    ¡¤1³âÀÌ»ó 3³â¹Ì¸¸ ±Ù¹«ÀÚ                      
      30,000 ¿ø x 1ÀΠx 12¿ù                                     
=
360
    ¡¤3³âÀÌ»ó ±Ù¹«ÀÚ       50,000 ¿ø x 6ÀΠx 12 ¿ù
=
3,600
  ¤·À¾¸é ±Ù¹«¼ö´ç                                 
174,720
    ¡¤À¾¸é±Ù¹«ÀÚ         70,000 ¿ø x 178 ÀÎx 12 ¿ù
=
149,520
    ¡¤º¸°ÇÁö¼Ò,Áø·á¼Ò±Ù¹«ÀÚ                       
      70,000 ¿ø x 30¸í x 12 ¿ù                                   
=
25,200
  ¤·Àå·Á¼ö´ç                                      
8,232
    ¡¤6±Þ ¹× 6µî±Þ À̻󠠠  40,000 ¿ø x 2ÀΠx 12¿ù
=
960
- 8 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤7±Þ ¹× 7µî±Þ         38,000 ¿ø x 7¸í x 12 ¿ù
=
3,192
    ¡¤8±Þ ¹× 8µî±Þ        36,000 ¿ø x 2 ÀΠx 12 ¿ù
=
864
    ¡¤9±Þ ¹× 9µî±Þ         34,000 ¿ø x 6ÀΠx 12 ¿ù
=
2,448
    ¡¤10 µî±Þ              32,000 ¿ø x 2ÀΠx 12 ¿ù
=
768
  ¤·ÀÇ»ç¼ö´ç                                      
8,520
    ¡¤5 ±Þ                 80,000 ¿ø x 3ÀΠx 12 ¿ù
=
2,880
    ¡¤6 ±Þ                 60,000 ¿ø x 2ÀΠx 12 ¿ù
=
1,440
    ¡¤7±ÞÀÌÇÏ ¹× ±â´ÉÁ÷                           
      50,000 ¿ø x 7ÀΠx 12 ¿ù                                    
=
4,200
  ¤·»çȸº¹Áö¾÷¹«¼ö´ç      30,000 ¿ø x 28 ÀΠx 12¿ù
=
10,080
  ¤·ÀÇ·á¾÷¹«¼ö´ç                                  
30,492
- 9 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤°£È£Á÷               50,000 ¿ø x29ÀΠx 12 ¿ù
=
17,400
    ¡¤ÀÇ »ç             1,091,000 ¿ø x 1ÀΠx 12 ¿ù
=
13,092
  ¤·Àӻ󿬱¸¼ö´ç                                  
54,000
    ¡¤¿øÀå             1,500,000 ¿ø x 1 ÀΠx 12 ¿ù
=
18,000
    ¡¤Àü¹®ÀÇ            1,000,000 ¿ø x 3ÀΠx 12 ¿ù
=
36,000
  ¤·¸ð¹ü°ø¹«¿ø¼ö´ç        50,000 ¿ø x 7 ÀΠx 12 ¿ù
=
4,200
¡Û¾²·¹±â󸮽ü³Á¾»çÀÚ±Ù¹«¼ö´ç                    
      70,000 ¿ø x 11 ÀΠx 12 ¿ù                                  
=
9,240
¡ÛÃÊ°ú¾÷¹«¼ö´ç                                    
2,220,241
  ¤·½Ã°£¿Ü±Ù¹«¼ö´ç                                
2,214,546
    ¡¤5 ±Þ      9,471 ¿ø x 26 ÀΠx 45 ½Ã°£ x 12 ¿ù
=
132,973
- 10 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤6±Þ (±â´É6±Þ)                               
      8,036 ¿ø x 137ÀΠx 45½Ã°£ x 12 ¿ù                          
=
594,504
    ¡¤7±Þ (±â´É7±Þ)                               
      7,210 ¿ø x 147 ÀΠx 45½Ã°£ x 12 ¿ù                         
=
572,330
    ¡¤8±Þ (±â´É8±Þ)                               
      6,461 ¿ø x 123ÀΠx 45½Ã°£ x 12 ¿ù                          
=
429,140
    ¡¤9±Þ(±â´É9±Þ)                                
      5,794 ¿ø x 77ÀΠx 45½Ã°£ x 12 ¿ù                           
=
240,915
    ¡¤Ã»¿ø°æÂû                                    
      6,132 ¿ø x 2 ÀΠx 45 ½Ã°£ x 12 ¿ù                          
=
6,623
    ¡¤±â´É10±Þ                                    
      5,794 ¿ø x 37ÀΠx 45½Ã°£ x 12 ¿ù                           
=
115,765
    ¡¤Áöµµ°ü        9,285 ¿ø x 2ÀΠx 45½Ã°£ x 12¿ù
=
10,028
    ¡¤Áöµµ»ç(21È£ÀÌ»ó)                            
- 11 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      7,542 ¿ø x 20ÀΠx 45½Ã°£ x 12 ¿ù                           
=
81,454
    ¡¤Áöµµ»ç 20È£ºÀÀÌÇÏ                           
      7,036 ¿ø x 4ÀΠx 45½Ã°£ x 12¿ù                             
=
15,198
    ¡¤°è¾àÁ÷                                      
15,616
      - ÀüÀÓ(³ª±Þ)                                
      8,036 ¿ø x 45½Ã°£ x 1 ÀΠx12 ¿ù                            
=
4,340
      - ÀüÀÓ(´Ù±Þ)                                
      7,210¿ø x 45½Ã°£ x 2ÀΠx 12 ¿ù                             
=
7,787
      - ÀüÀÓ(¶ó±Þ)                                
      6,461¿ø x 45½Ã°£ x 1ÀΠx 12 ¿ù                             
=
3,489
  ¤·ÈÞÀϱٹ«¼ö´ç          48,671 ¿ø x 1 ÀΠx 117ÀÏ
=
5,695
¡Û¸í¿¹ÅðÁ÷¼ö´ç                50,000,000 ¿ø x 5ÀΠ
=
250,000
¡ÛÁ¶±âÅðÁ÷¼ö´ç                 5,000,000 ¿ø x 5 ÀÎ
=
25,000
- 12 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
909,480
829,440
80,040
03 Á¤¾×±Þ½Äºñ
¡ÛÁ¤¾×±Þ½Äºñ(ÀϹÝÁ÷576, Ã»¿ø°æÂû 2,°è¾àÁ÷ 4,³ëÀλó´ã¿ø1)
      130,000 ¿ø x 583ÀΠx 12 ¿ù                                 
=
909,480
884,160
530,880
353,280
04 ±³Å뺸Á¶ºñ
¡Û4.5±Þ.Áöµµ°ü           140,000 ¿ø x 31ÀΠx 12 ¿ù
=
52,080
¡Û6.7±Þ, ±â´É6.7±Þ, Áöµµ»ç                        
      130,000¿ø x 308ÀΠx 12 ¿ù                                  
=
480,480
¡Û8.9±Þ, ±â´É8±Þ.10±Þ                             
      120,000 ¿ø x 237 ÀΠx 12 ¿ù                                
=
341,280
¡Ûû¿ø°æÂû               105,000 ¿ø x 2 ÀΠx 12 ¿ù
=
2,520
¡Û°è¾àÁ÷                                          
6,360
  ¤·ÀüÀÓ(³ª±Þ)           140,000 ¿ø x 1 ÀΠx 12 ¿ù
=
1,680
- 13 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·ÀüÀÓ(´Ù,¶ó±Þ)        130,000 ¿ø x 3 ÀΠx 12 ¿ù
=
4,680
¡Û³ëÀκ¹Áö»ó´ã¿ø         120,000 ¿ø x 1 ÀΠx 12 ¿ù
=
1,440
1,320,362
1,233,408
86,954
05 ¸íÀýÈÞ°¡ºñ
¡Û¸íÀýÈÞ°¡ºñ            10,551,733,000 ¿ø x 1.5/12
=
1,318,967
¡Û³ëÀκ¹Áö»ó´ã¿ø            11,160,000 ¿ø x 1.5/12
=
1,395
2,200,138
2,055,679
144,459
06 °¡°èÁö¿øºñ
¡Û°¡°èÁö¿øºñ            10,551,733,000 ¿ø x 2.5/12
=
2,198,278
¡Û³ëÀκ¹Áö»ó´ã¿ø              11,160,000 ¿ø x 2/12
=
1,860
488,114
342,614
145,500
07 ¿¬°¡º¸»óºñ
¡Û¿¬°¡º¸»óºñ(ÀϹÝÁ÷,û¿ø°æÂû)                     
      13,924,798,000 ¿ø x 10ÀÏ x 1/24x 1/12                      
=
483,500
- 14 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡Û°è¾àÁ÷       121,695,000 ¿ø x 10ÀÏ x 1/24 x 1/12
=
4,226
¡Û³ëÀκ¹Áö»ó´ã¿ø                                  
      11,160,000 ¿ø x 10ÀÏ x 1/24 x 1/12                         
=
388
199,712
420,495
¡â220,783
08 ±âŸÁ÷º¸¼ö
¡Û°è¾àÁ÷                                          
133,307
  ¤·ºÀ ±Þ                                         
121,695
    ¡¤ÀüÀÓ(³ª±Þ)              34,673,000 ¿ø x 1 ÀÎ
=
34,673
    ¡¤ÀüÀÓ(´Ù±Þ)              30,204,000 ¿ø x 2 ÀÎ
=
60,408
    ¡¤ÀüÀÓ(¶ó±Þ)              26,614,000 ¿ø x 1 ÀÎ
=
26,614
  ¤·ÀÚ³àÇкñº¸Á¶¼ö´ç                              
7,292
    ¡¤°íµîÇб³(1±ÞÁö)     385,600 ¿ø x 4ÀΠx 4±âºÐ
=
6,170
- 15 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤ÁßÇб³(1±ÞÁö)                               
      47,700 ¿ø x 4 ÀΠx 1.47ÀΠx4±âºÐ                           
=
1,122
  ¤·°¡Á·¼ö´ç                                      
4,320
    ¡¤¹è¿ìÀÚ               30,000 ¿ø x 4 ÀΠx 12¿ù
=
1,440
    ¡¤±âŸ°¡Á·      20,000 ¿ø x 4ÀΠx 3 ÀΠx 12 ¿ù
=
2,880
¡Ûû¿ø°æÂû                                        
46,956
  ¤·±âº»±Þ             1,319,800 ¿ø x 2 ÀΠx 12 ¿ù
=
31,676
  ¤·Ã³¿ì°³¼±ºñ                31,676,000 ¿ø x 0.03
=
951
  ¤·±â¸»¼ö´ç                   32,627,000 ¿ø x 1/6
=
5,438
  ¤·Á¤±Ù¼ö´ç                32,627,000 ¿ø x 1.8/12
=
4,895
  ¤·°¡Á·¼ö´ç                                      
2,160
- 16 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤¹è¿ìÀÚ               30,000 ¿ø x2 ÀΠx 12 ¿ù
=
720
    ¡¤±âŸ°¡Á·       20,000 ¿ø x 3ÀΠx 2ÀΠx 12 ¿ù
=
1,440
  ¤·Á¤±Ù¼ö´ç°¡»ê±Ý                                
960
    ¡¤15³âÀÌ»ó 20³â¹Ì¸¸                           
      80,000 ¿ø x 1 ÀΠx 12¿ù                                    
=
960
  ¤·ÀÚ³àÇкñº¸Á¶¼ö´ç                              
876
    ¡¤ÁßÇб³(1±ÞÁö)      47,700 ¿ø x 2 ÀΠx 4 ±âºÐ
=
382
    ¡¤°íµîÇб³(1±ÞÁö)                             
      385,600 ¿ø x 2ÀΠx 0.16 x 4±âºÐ                            
=
494
¡Û³ëÀκ¹Áö»ó´ã¿øÀΰǺñ                            
19,449
  ¤·±âº»±Þ               930,000 ¿ø x 1 ÀΠx 12 ¿ù
=
11,160
  ¤·±â¸»¼ö´ç                   11,160,000¿ø x 2/12
=
1,860
- 17 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·Á¤±Ù¼ö´ç          11,160,000 ¿ø x 2/12 x 100 %
=
1,860
  ¤·½Ã°£¿Ü±Ù¹«¼ö´ç                                
      6,461 ¿ø x 1 ÀΠx 45½Ã°£ x 12 ¿ù                           
=
3,489
  ¤·°¡Á·¼ö´ç                                      
1,080
    ¡¤¹è¿ìÀÚ              30,000 ¿ø x 1 ÀΠx 12 ¿ù
=
360
    ¡¤±âŸ°¡Á·             20,000 ¿ø x 3ÀΠx 12 ¿ù
=
720
1,437,290
1,424,815
12,475
09 ÀÏ¿ëÀκÎÀÓ
¡Ûû»ç°ü¸®(5ÀÎ)                                   
80,933
  ¤·±âº»±Þ                27,500 ¿ø x 5ÀΠx 300 ÀÏ
=
41,250
  ¤·±â¸»¼ö´ç                   41,250,000 ¿ø x4/12
=
13,750
  ¤·°¡»ê±Ý         27,500 ¿ø x 5ÀΠx 10 % x 300 ÀÏ
=
4,125
- 18 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·ÃÊ°ú±Ù¹«¼ö´ç ¹× °¢Á¾¼ö´ç                      
21,808
    ¡¤À¯±ÞÈÞÀϼö´ç         27,500 ¿ø x 5ÀΠx 53 ÀÏ
=
7,288
    ¡¤¿¬Â÷À¯±ÞÈÞ°¡¼ö´ç      27,500 ¿ø x 5ÀΠx 25ÀÏ
=
3,438
    ¡¤½Ã°£¿Ü±Ù¹«¼ö´ç                              
      27,500 ¿ø /8 x 150% x 30½Ã°£ x 5ÀΠx 12 ¿ù                 
=
9,282
    ¡¤±Þ·®ºñ               30,000 ¿ø x 5ÀΠx 12 ¿ù
=
1,800
¡Ûȯ°æ¹ÌÈ­¿ø(20ÀÎ)                                
706,970
  ¤·±âº»±Þ               714,000 ¿ø x 20 ÀΠx 12¿ù
=
171,360
  ¤·±â¸»¼ö´ç          236,160,000 ¿ø x 200% x 1/12
=
39,360
  ¤·Á¤±Ù¼ö´ç               236,160,000 ¿ø x 1.8/12
=
35,424
  ¤·Ã¼·Â´Ü·Ãºñ       236,160,000 ¿ø x 250 % x 1/12
=
49,200
- 19 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·¸íÀýÈÞ°¡ºñ        236,160,000 ¿ø x 150% x 1/12
=
29,520
  ¤·±Ù¼Ó°¡»ê±Ý       34,800 ¿ø x 7³â x 20ÀΠx 12¿ù
=
58,464
  ¤·Æ¯¼ö¾÷¹«¼ö´ç          90,000 ¿ø x 20ÀΠx 12 ¿ù
=
21,600
  ¤·ÀÛ¾÷Àå·Á¼ö´ç         70,000 ¿ø x 20 ÀΠx 12 ¿ù
=
16,800
  ¤·°¡Á·¼ö´ç                                      
12,720
    ¡¤¹è¿ìÀÚ       30,000 ¿ø x 20ÀΠx 0.78 x 12 ¿ù
=
5,616
    ¡¤±âŸ°¡Á·     20,000 ¿ø x 20ÀΠx 1.48 x 12 ¿ù
=
7,104
  ¤·Á¤¾×±Þ½Äºñ            90,000 ¿ø x 20ÀΠx 12 ¿ù
=
21,600
  ¤·°¡°èº¸Á¶ºñ           110,000 ¿ø x 20ÀΠx 12 ¿ù
=
26,400
  ¤·±³Å뺸Á¶ºñ           120,000 ¿ø x 20ÀΠx 12 ¿ù
=
28,800
  ¤·±Þ·®ºñ(Á¶½Ä´ë)       70,000 ¿ø x 20 ÀΠx 12 ¿ù
=
16,800
- 20 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·½Ã°£¿Ü±Ù¹«¼ö´ç                                
      13,000 ¿ø x 20ÀΠx 30½Ã°£ x 12 ¿ù                          
=
93,600
  ¤·ÈÞÀϱٹ«¼ö´ç                                  
      52,200 ¿ø x 2ÀÏ x 20 ÀΠx 12 ¿ù                            
=
25,056
  ¤·¿¬Â÷À¯±ÞÈÞ°¡¼ö´ç       34,800 ¿ø x 20ÀΠx 25ÀÏ
=
17,400
  ¤·ÀÚ³àÇкñº¸Á¶¼ö´ç                              
42,866
    ¡¤ÁßÇб³(1±ÞÁö)                               
      47,700 ¿ø x 1.2 x 20ÀΠx 4±âºÐ                             
=
4,580
    ¡¤ÁßÇб³(2±ÞÁö)                               
      47,300 ¿ø x 1.2 x 20ÀΠx 4±âºÐ                             
=
4,541
    ¡¤°íµîÇб³(1±ÞÁö)                             
      385,600 ¿ø x 0.6 x 20ÀΠx 4±âºÐ                            
=
18,509
    ¡¤°íµîÇб³(2±ÞÁö)                             
      317,400 ¿ø x 0.6 x 20ÀΠx 4±âºÐ                            
=
15,236
- 21 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡Ûȯ°æ¹ÌÈ­¿ø ÇǺ¹±¸ÀÔ                             
1,930
  ¤·ÀÛ¾÷º¹                  25,000 ¿ø x 20ÀΠx 1Âø
=
500
  ¤·¹æÇѺ¹                35,000 ¿ø x 20 ÀΠx 1 Âø
=
700
  ¤·¿ìÀÇ                    10,000 ¿ø x 20ÀΠx 1Âø
=
200
  ¤·¾ÈÀüÈ­(¼±º°ÀÛ¾÷)        21,000 ¿ø x 10ÀΠx 1Á·
=
210
  ¤·³ë¹«È­                  16,000 ¿ø x 20ÀΠx 1Á·
=
320
¡Û´Ü¼ø³ë¹«ÀΰǺñ(20ÀÎ)                            
323,725
  ¤·±âº»±Þ               27,500 ¿ø x 20ÀΠx 300 ÀÏ
=
165,000
  ¤·±â¸»¼ö´ç                 165,000,000 ¿ø x 4/12
=
55,000
  ¤·°¡»ê±Ý        27,500 ¿ø x 10% x 20 ÀΠx 300 ÀÏ
=
16,500
  ¤·ÃÊ°ú±Ù¹«¼ö´ç ¹× °¢Á¾¼ö´ç                      
80,025
- 22 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤À¯±ÞÈÞÀϼö´ç        27,500 ¿ø x 20ÀΠx 53 ÀÏ
=
29,150
    ¡¤¿¬Â÷À¯±ÞÈÞÀϼö´ç     27,500 ¿ø x 20ÀΠx 25ÀÏ
=
13,750
    ¡¤½Ã°£¿Ü±Ù¹«¼ö´ç                              
      27,500 ¿ø /8 x 150% x 30½Ã°£ x 20ÀΠx 12¿ù                 
=
37,125
  ¤·±Þ·®ºñ                 30,000 ¿ø x 20ÀΠx 12¿ù
=
7,200
¡Ûµµ·Î¼ö·Î¿øÀΰǺñ(14ÀÎ)                          
290,440
  ¤·±âº»±Þ                                        
157,233
    ¡¤¹Ý Àå               51,820 ¿ø x 1ÀΠx 300 ÀÏ
=
15,546
    ¡¤¹Ý ¿ø               36,330 ¿ø x 13ÀΠx 300ÀÏ
=
141,687
  ¤·±â¸»¼ö´ç                                      
52,411
    ¡¤¹Ý Àå                   15,546,000 ¿ø x 4/12
=
5,182
- 23 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    ¡¤¹Ý ¿ø                  141,687,000 ¿ø x 4/12
=
47,229
  ¤·À¯±ÞÈÞÀϼö´ç                                  
27,832
    ¡¤¹Ý Àå                51,820 ¿ø x 1ÀΠx 53 ÀÏ
=
2,800
    ¡¤¹Ý ¿ø               36,330 ¿ø x 13ÀΠx 53 ÀÏ
=
25,032
  ¤·¿¬Â÷À¯±ÞÈÞ°¡¼ö´ç                              
10,483
    ¡¤¹Ý Àå                51,820 ¿ø x 1ÀΠx 20 ÀÏ
=
1,037
    ¡¤¹Ý ¿ø                36,330 ¿ø x 13ÀΠx 20ÀÏ
=
9,446
  ¤·ÈÞÀϱٹ«¼ö´ç                                  
18,869
    ¡¤¹Ý Àå                                       
      51,820 ¿ø x 150% x 2ÀÏ x 1ÀΠx 12 ¿ù                       
=
1,866
    ¡¤¹Ý ¿ø                                       
      36,330 ¿ø x 150% x 2ÀÏ x 13ÀΠx 12¿ù                       
=
17,003
- 24 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·½Ã°£¿Ü±Ù¹«¼ö´ç                                
23,612
    ¡¤¹Ý Àå        9,720 ¿ø x 20½Ã°£ x 1ÀΠx 12 ¿ù
=
2,333
    ¡¤¹Ý ¿ø      6,820 ¿ø x 20 ½Ã°£ x 13ÀΠx 12 ¿ù
=
21,279
¡Ûµµ·Î¼ö·Î¿ø ÇǺ¹±¸ÀÔ                             
2,184
  ¤·ÀÛ¾÷º¹                   25,000¿ø x 14ÀΠx 1Âø
=
350
  ¤·¾ÈÀüÈ­                   21,000¿ø x 14ÀΠx 1Á·
=
294
  ¤·¹æÇѺ¹                   35,000¿ø x 14ÀΠx 1Âø
=
490
  ¤·¸ðÀÚ                      5,000¿ø x 14ÀΠx 1Âø
=
70
  ¤·¿ìÀÇ                     10,000¿ø x 14ÀΠx 1Âø
=
140
  ¤·Á¦ÃÊÀÛ¾÷¾ÈÀüº¸È£´ë        70,000¿ø x 8ÀΠx 1Âø
=
560
  ¤·Á¦ÃÊÀÛ¾÷º¸¾È°æ           20,000¿ø x 14ÀΠx 1Âø
=
280
- 25 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(110)ÀΰǺñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡Ûó¿ì°³¼±ºñ                 622,142,000 ¿ø x 0.05
=
31,108
3,850
7,196
¡â3,346
10 ÀϽû翪ÀκÎÀÓ
¡Û±âŸ¾÷¹«ÃßÁø º¸Á¶ÀκÎÀÓ       27,500 ¿ø x 140 ÀÏ
=
3,850
120
°æ»óÀû°æºñ
1,651,800
1,570,790
81,010
201
ÀϹݿºñ
60,580
39,010
21,570
50,580
39,010
11,570
01 ÀϹݿºñ
¡ÛÀϹݼö¿ëºñ                                      
27,080
  ¤·´çÃÊ¿¹»ê¹× ¼öÁ¤¿¹»ê »çÇ׺°¼³¸í¼­ Àμ⠠       
      40,000 ¿ø x 80 ºÎ                                          
=
3,200
  ¤·Ã߰濹»ê¼­ »çÇ׺°¼³¸í¼­ Àμ⠠                
      25,000 ¿ø x 50 ºÎ x 2ȸ                                    
=
2,500
  ¤·»ç¾÷º° ¹× ´çÃÊ¿¹»ê¼­ Àμ⠠                   
- 26 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      40,000 ¿ø x 80 ºÎ                                          
=
3,200
  ¤·¿¹»êÆí¼ºÁöħ¼­ Àμ⠠       12,000 ¿ø x 100 ºÎ
=
1,200
  ¤·Áß±âÁö¹æÀçÁ¤°èȹ¼­ Àμ⠠    12,000 ¿ø x 80 ºÎ
=
960
  ¤·ÀÚÄ¡ÇàÁ¤ ¹× ÀÚÄ¡°ø·Ð µµ¼­±¸ÀÔ                 
      35,000 ¿ø x 2 ºÎ x 12 ¿ù                                   
=
840
  ¤·ÀçÁ¤ÅëÇսýºÅÛÇÁ·Î±×·¥ À¯Áö                   
      1,265,000 ¿ø x 12 ¿ù                                       
=
15,180
¡Û¿î¿µ¼ö´ç                                        
1,500
  ¤·ÅõÀ¶ÀڽɻçÀ§¿øȸ Âü¼® ¼ö´ç                    
      50,000 ¿ø x 5 ÀΠx 2ȸ                                     
=
500
  ¤·ÀçÁ¤°èȹ½ÉÀÇÀ§¿øȸ Âü¼®¼ö´ç                   
      50,000 ¿ø x 5 ÀΠx 1 È¸                                    
=
250
  ¤·»çȸ´Üüº¸Á¶±Ý½ÉÀÇÀ§¿øȸ Âü¼®¼ö´ç             
      50,000 ¿ø x 5 ÀΠx 3ȸ                                     
=
750
- 27 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡Û±Þ·®ºñ                                          
2,000
  ¤·ÀçÁ¤È®Ãæ¹× ¿¹»ê¿î¿µ ÃßÁø ±Ù¹«ÀÚ ±Þ½Ä          
      5,000 ¿ø x 4ÀΠx 1½Ä x 100 ÀÏ                              
=
2,000
¡Û±â°ü°øÅë¿î¿µ ±âÁØ°æºñ                           
20,000
  ¤·ÀϹݼö¿ëºñ                                    
=
11,000
  ¤·°ø°ø¿ä±Ý¹×Á¦¼¼                                
=
5,500
  ¤·±Þ·®ºñ                                        
=
3,500
10,000
0
10,000
02 Çà»ç¿î¿µºñ
¡Û°¢Á¾Çà»ç Áö¿ø (Ç®)                              
=
5,000
¡Û°¢Á¾Çà»ç °­»ç·á (Ç®)                            
=
5,000
202
¿©ºñ
55,000
23,000
32,000
- 28 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
55,000
23,000
32,000
01 ±¹³»¿©ºñ
¡ÛÀçÁ¤°ÇÀÇ»ç¾÷ ¾÷¹«ÃßÁø                           
      100,000 ¿ø x 5ÀΠx 20 È¸                                   
=
10,000
¡ÛÀçÁ¤È®Ãæ¾÷¹«ÃßÁø        100,000 ¿ø x 5 ÀΠx 20ȸ
=
10,000
¡Û±â°ü¿î¿µ°øÅë°æºñ                                
=
35,000
203
¾÷¹«ÃßÁøºñ
2,000
2,000
0
2,000
2,000
0
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
¡ÛÀçÁ¤È®ÃæÃßÁøÈ°µ¿                                
=
2,000
204
Á÷¹«¼öÇà°æ
1,274,220
1,206,780
67,440
ºñ
73,200
64,200
9,000
01 Á÷Ã¥±Þ ¾÷¹«ÃßÁøºñ
¡ÛÁ÷Ã¥±Þ¾÷¹«ÃßÁøºñ                                
73,200
- 29 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·±º¼ö                    650,000¿ø x 1ÀΠx 12¿ù
=
7,800
  ¤·ºÎ±º¼ö                  400,000¿ø x 1ÀΠx 12¿ù
=
4,800
  ¤·4±Þ(ÀÇ·á¿øÀå,±â¼ú¼¾Å¸¼ÒÀå)                    
      400,000¿ø x 2ÀΠx 12¿ù                                     
=
9,600
  ¤·4±Þ(±âȹ°¨»ç½ÇÀå)       350,000¿ø x 1ÀΠx 12¿ù
=
4,200
  ¤·5±Þ(À¾¸éÀå)            150,000¿ø x 11ÀΠx 12¿ù
=
19,800
  ¤·5±Þ(½Ç°úÀå,5±ÞÀü¹®À§¿ø)                       
      100,000¿ø x 16ÀΠx 12¿ù                                    
=
19,200
  ¤·Àü¹®À§¿ø(6±Þ),Ã߸ð°ø¿ø¼ÒÀå                    
      50,000 ¿ø x 2 ÀΠx 12 ¿ù                                   
=
1,200
  ¤·À¾,¸é(ºÎ¸éÀå)        50,000 ¿ø x 11 ÀΠx 12 ¿ù
=
6,600
961,620
944,580
17,040
02 Á÷±Þº¸Á¶ºñ
- 30 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡ÛÁ÷±Þº¸Á¶ºñ                                      
960,360
  ¤·±º¼ö                    500,000¿ø x 1ÀΠx 12¿ù
=
6,000
  ¤·ºÎ±º¼ö                  450,000¿ø x 1ÀΠx 12¿ù
=
5,400
  ¤·4±Þ                     400,000¿ø x 3ÀΠx 12¿ù
=
14,400
  ¤·5±Þ                    250,000¿ø x 27ÀΠx 12¿ù
=
81,000
  ¤·6±Þ, ±â´É6±Þ Áöµµ»ç(3È£ºÀÀÌ»ó)                
      155,000¿ø x 163ÀΠx 12¿ù                                   
=
303,180
  ¤·7±Þ, ±â´É7±Þ          140,000¿ø x 146ÀΠx 12¿ù
=
245,280
  ¤·8~9±Þ, ±â´É8~9±Þ      105,000¿ø x 200ÀΠx 12¿ù
=
252,000
  ¤·±â´É10±Þ                95,000¿ø x 37ÀΠx 12¿ù
=
42,180
  ¤·Ã»¿ø°æÂû             105,000 ¿ø x 2 ÀΠx 12 ¿ù
=
2,520
- 31 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¤·°è¾àÁ÷                                        
8,400
    ¡¤ÀüÀÓ(³ª±Þ)         250,000 ¿ø x 1 ÀΠx 12 ¿ù
=
3,000
    ¡¤ÀüÀÓ(´Ù±Þ)         155,000 ¿ø x 2 ÀΠx 12 ¿ù
=
3,720
    ¡¤ÀüÀÓ(¶ó±Þ)         140,000 ¿ø x 1 ÀΠx 12 ¿ù
=
1,680
¡Û³ëÀκ¹Áö»ó´ã¿ø         105,000 ¿ø x 1 ÀΠx 12 ¿ù
=
1,260
239,400
198,000
41,400
03 Æ¯Á¤¾÷¹«¼öÇàÈ°µ¿ºñ
¡Û´ë¹ÎÈ°µ¿ºñ(ÀϹÝÁ÷378, Ã»¿ø°æÂû2, °è¾àÁ÷ 4)      
      50,000¿ø x 384 ÀΠx 12¿ù                                   
=
230,400
¡Û¿¹»ê¾÷¹«¼öÇàÈ°µ¿ºñ        150,000¿ø x 5ÀΠx 12¿ù
=
9,000
301
ÀϹݺ¸»ó±Ý
10,000
0
10,000
10,000
0
10,000
10 Çà»ç½Çºñº¸»ó±Ý
- 32 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
¡Û°øÅë°ü¸® Çà»çº¸»ó±Ý                             
=
10,000
307
¹Î°£ÀÌÀü
250,000
300,000
¡â50,000
250,000
300,000
¡â50,000
03 »çȸ´Üüº¸Á¶±Ý
¡Û»çȸ´Üüº¸Á¶±Ý                                  
=
250,000
200
»ç¾÷¿¹»ê
1,621,350
1,668,400
¡â47,050
220
ÀÚü»ç¾÷
1,621,350
1,626,400
¡â5,050
302
ÀÌÁÖ¹×ÀçÇØ
20,000
20,000
0
º¸»ó±Ý
20,000
20,000
0
02 ÀçÇغ¸»ó±Ý
¡ÛÁ¦¼³ÀÛ¾÷, ÀçÇØ´ëÃ¥ µî ½Äºñ, µ¿¿øÀåºñ À¯·ù´ë     
=
20,000
401
½Ã¼³ºñ¹×ºÎ
1,600,000
1,605,000
¡â5,000
´ëºñ
- 33 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1210)±âȹ°¨»ç°ü¸®
¼¼Ç×:(1212)¿¹»ê¿î¿µ
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
[º»Ã»][´ÜÀ§:õ¿ø]
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
1,592,080
1,600,000
¡â7,920
01 ½Ã¼³ºñ
¡Û¼Ò±Ô¸ðÁֹλýÈ°ÆíÀÍ»ç¾÷(±º)                      
=
500,000
¡Û¼Ò±Ô¸ðÁֹμ÷¿ø»ç¾÷(À¾¸é)                        
=
1,092,080
7,920
5,000
2,920
03 ½Ã¼³ºÎ´ëºñ
¡Û¼Ò±Ô¸ðÁֹλýÈ°ÆíÀ͹׼÷¿ø»ç¾÷                    
      2,200,000,000 ¿ø x 0.36/100                                
=
7,920
403
ÀÚÄ¡´Üüµî
1,350
1,400
¡â50
ÀÚº»ÀÌÀü
1,350
1,400
¡â50
02 °ø±â°üµî¿¡´ëÇÑ´ëÇà»ç¾÷ºñ
¡ÛÁö¹æÀçÁ¤ÅëÇÕ°ü¸®½Ã½ºÅÛ À¯Áö°ü¸®ºñ               
=
1,350
¼¼  Ãâ  ÇÕ  °è
181,866,506
160,086,018
21,780,488
¼¼  Ãâ  ÃÑ  °è
184,463,739
160,086,018
24,377,721
- 34 -