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×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
1240
³»¹«ÇàÁ¤
10,082,436
8,179,390
1,903,046
1247
Çõ½ÅºÐ±Ç
3,266,748
3,992,880
¡â726,132
100
°æ»ó¿¹»ê
161,248
178,100
¡â16,852
110
ÀΰǺñ
1,798
1,000
798
101
ÀΰǺñ
1,798
1,000
798
1,798
1,000
798
10 ÀϽû翪ÀκÎÀÓ
¡Û±¸)ÁöÇ°ÃʵîÇб³ Á¦ÃÊÀÛ¾÷                        
      70,000¿ø x 2ÀΠx 4ÀÏ                                       
=
560
¡Û±º°æ°è ²Éµ¿»ê °ü¸®                              
      27,500¿ø x 3ÀΠx 5°³¼Ò x 3ȸ                               
=
1,238
- 1 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
120
°æ»óÀû°æºñ
159,450
177,100
¡â17,650
201
ÀϹݿºñ
107,950
120,100
¡â12,150
82,950
94,100
¡â11,150
01 ÀϹݿºñ
¡ÛÀϹݼö¿ëºñ                                      
8,400
  ¤·Çõ½Å»ç·ÊÁý ¹ß°£               20,000¿ø x 200±Ç
=
4,000
  ¤·Çõ½Å°ü·Ã È«º¸ÀÚ·á Á¦ÀÛ                        
      500¿ø x 2Á¾ x 1,000¸Å                                      
=
1,000
  ¤·±ºÁý±â¿ë ±â±¸ÀÔ                               
2,800
    ¡¤±º±â                   3,500¿ø x 200¸Å x 2ȸ
=
1,400
    ¡¤»õ¸¶À»±â               3,500¿ø x 200¸Å x 2ȸ
=
1,400
  ¤·±º°æ°è ¹× ±ºÁý±â À¯Áöº¸¼ö(µµ»ö,±êºÀµî)        
      300,000¿ø x 2°³¼Ò                                          
=
600
- 2 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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¿î¿µ¼ö´ç                                        
6,900
  ¤·Áö¿ªÇõ½ÅÇùÀÇȸ ¿î¿µ¿¡ µû¸¥ À§¿ø¼ö´ç           
      50,000¿ø x 25ÀΠx 4ȸ                                      
=
5,000
  ¤·°¡¾ß¹®È­±Ç Áö¿ª¹ßÀüÇõ½Å ±¤¿ªÇùÀÇȸ À§¿ø¼ö´ç
      50,000¿ø x 10ÀΠx 2ȸ                                      
=
1,000
  ¤·Çõ½ÅƯº°±³À° °­»ç¼ö´ç          300,000¿ø x 3ȸ
=
900
¡Û±Þ·®ºñ                                          
1,500
  ¤·Çõ½ÅºÐ±Ç ¾÷¹«ÃßÁø ±Þ½Ä                        
      5,000¿ø x 5ÀΠx 60ÀÏ                                       
=
1,500
¡ÛÀÓÂ÷·á                                          
3,000
  ¤·Çâ¿ìȸ Çà»ç¿ë Â÷·®ÀÓÂ÷         500,000¿ø x 6ȸ
=
3,000
¡ÛÁÖ¹ÎÀÚÄ¡¼¾ÅÍ ¿î¿µºñ(»êû,»ýÃÊ,½Å¾È)             
32,550
- 3 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
  ¤·Àü±â ¹× »ó¼öµµ¿ä±Ý                            
      300,000¿ø x 3°³¼Ò x 12¿ù                                   
=
10,800
  ¤·ÇÁ·Î±×·¥ ¿î¿µºñ       400,000¿ø x 3°³¼Ò x 12¿ù
=
14,400
  ¤·½Ã¼³Àåºñ À¯Áöºñ(ÀÎÅͳÝ,À¯¼±,ÄÄÇ»ÅÍ,¿îµ¿±â±âµî)
      150,000¿ø x 2°³¼Ò x 12¿ù                                   
=
3,600
  ¤·³­¹æºñ ¹× Á¤È­Á¶°ü¸®                          
1,950
    ¡¤³­¹æºñ               100,000¿ø x 3°³¼Ò x 5¿ù
=
1,500
    ¡¤Á¤È­Á¶                     150,000¿ø x 3°³¼Ò
=
450
  ¤·¹«Àΰæºñ½Ã½ºÅÛ        150,000¿ø x 1°³¼Ò x 12¿ù
=
1,800
¡Ûº¹Áöȸ°ü ¿î¿µºñ(7°³¼Ò)                          
30,600
  ¤·Àü±â ¹× ¼öµµ¿ä±Ý      300,000¿ø x 7°³¼Ò x 12¿ù
=
25,200
  ¤·½Ã¼³Àåºñ À¯Áöºñ        50,000¿ø x 6°³¼Ò x 12¿ù
=
3,600
- 4 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
  ¤·³­¹æºñ ¹× Á¤È­Á¶°ü¸®                          
1,800
    ¡¤³­¹æºñ               100,000¿ø x 4°³¼Ò x 3¿ù
=
1,200
    ¡¤Á¤È­Á¶                     100,000¿ø x 6°³¼Ò
=
600
25,000
26,000
¡â1,000
02 Çà»ç¿î¿µºñ
¡Û°¢Á¾ ¹Ú¶÷ȸ Âü°¡Áö¿ø(Ư±¸,Çõ½Å µî)              
      20,000,000¿ø x 1ȸ                                         
=
20,000
¡ÛÇâ¿ìÀڳ࠰íÇâüÇèÇà»ç           50,000¿ø x 80¸í 
=
4,000
¡Û°¢Á¾Çà»çÃßÁø ¹°Ç°±¸ÀÔ           100,000¿ø x 10ȸ
=
1,000
301
ÀϹݺ¸»ó±Ý
46,500
43,000
3,500
18,900
18,900
0
04 ÀÚÀ²¹æ¹ü´ë¿ø¿î¿µºñ
¡ÛÀÚÀ²¹æ¹ü´ë¿î¿µ ¾ß½Äºñ                           
      2,500¿ø x 3ÀΠx 180ÀÏ x 14°³´ë                             
=
18,900
- 5 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
26,700
24,100
2,600
10 Çà»ç½Çºñº¸»ó±Ý
¡ÛÁö¿ªÇõ½ÅÅä·Ðȸ µî Âü¼®ÀÚº¸»ó                    
      30,000¿ø x 10ÀΠx 3ȸ                                      
=
900
¡ÛÁö¿ªÇõ½ÅÇùÀÇȸ À§¿ø ¿öÅ©¼¥ Âü¼®µî               
      30,000¿ø x 35ÀΠx 2ȸ                                      
=
2,100
¡ÛÁö¹æºÐ±ÇÅä·Ðȸ, ¼¼¹Ì³ª µî Âü¼®º¸»ó              
      30,000¿ø x 10ÀΠx 2ȸ                                      
=
600
¡Û±¹¹Î¿îµ¿´Üü ±¹¹Î±³À° Âü¼®º¸»ó                  
6,500
  ¤·Áß¾Ó                          100,000¿ø x 40¸í
=
4,000
  ¤·Áö¹æ                           50,000¿ø x 50¸í
=
2,500
¡Û±¹¹Î¿îµ¿´Üü ±¹¹Î±³À° ±³À°ºñ                    
6,500
  ¤·Áß¾Ó                          100,000¿ø x 40¸í
=
4,000
- 6 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
  ¤·Áö¹æ                           50,000¿ø x 50¸í
=
2,500
¡ÛÀÚÀ¯ÃÑ¿¬¸Í Ã¢¸³±â³äÇà»ç Âü¼®º¸»ó                
      50,000¿ø x 20¸í                                            
=
1,000
¡Û¹ü±º¹ÎÁ¦ÀÚ¸®Ã£±â À§¿øȸÀÇ Âü¼®º¸»ó              
      30,000¿ø x 50¸í                                            
=
1,500
¡ÛÁÖ¹ÎÀÚÄ¡À§¿øȸ È¸ÀÇÂü¼®º¸»ó±Ý(»êû,»ýÃÊ,½Å¾È)
      10,000¿ø x 10¸í x 12ȸ x3°³¼Ò                              
=
3,600
¡Û¹Ù¸£°Ô»ì±â µµ´ëȸ Âü¼®º¸»ó       50,000¿ø x 40¸í
=
2,000
¡Û»õ¸¶À» Àü±¹´ëȸ Âü¼®º¸»ó         50,000¿ø x 40¸í
=
2,000
900
0
900
12 ±âŸº¸»ó±Ý
¡Û±¹¹Î¿îµ¿´Üü À¯°øÀÚ ½Ã»óÇ°±¸ÀÔ                  
      30,000¿ø x 30ÀΠ                                           
=
900
303
Æ÷»ó±Ý
1,000
0
1,000
¡ÛÇàÁ¤Çõ½Å°æÁø´ëȸ Æ÷»ó±Ý                         
1,000
- 7 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
  ¤·ÃÖ¿ì¼ö                     500,000¿ø x 1°³ºÎ¼­
=
500
  ¤·¿ì¼ö                       300,000¿ø x 1°³ºÎ¼­
=
300
  ¤·Àå·Á                       200,000¿ø x 1°³ºÎ¼­
=
200
307
¹Î°£ÀÌÀü
4,000
8,000
¡â4,000
4,000
8,000
¡â4,000
02 ¹Î°£°æ»óº¸Á¶
¡Û´ö»êÁö±¸ ¾ç¹ÎÇлì»ç°Ç Èñ»ýÀÚ À§·ÉÁ¦             
=
2,000
¡Û»õ¸¶À»¹®°í µµ¼­±¸ÀÔ ¹× µ¶¼­°æÁø´ëȸ             
1,000
  ¤·µµ¼­±¸ÀÔ                      10,000¿ø x 100±Ç
=
1,000
¡ÛÀÚÀ¯¹ÎÁÖÁÖÀÇ ¼öÈ£ ¿õº¯´ëȸ                      
=
1,000
200
»ç¾÷¿¹»ê
3,105,500
3,814,780
¡â709,280
210
º¸Á¶»ç¾÷
2,730,500
2,687,220
43,280
- 8 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
201
ÀϹݿºñ
410,000
133,000
277,000
360,000
133,000
227,000
01 ÀϹݿºñ
¡ÛÁö¿ªÇõ½ÅÇùÀÇȸ¿î¿µµîÁö¿ªÇõ½Å¿ª·®°­È­            
=
30,000
¡Û¾àÃÊ¿¬±¸°³¹ßÀü´ãÆÀ ¿î¿µ (ÀÚ·áÁ¶»çµî)            
=
25,000
¡ÛÁö¸®»ê »êû¾àÃÊ È«º¸¹°Á¦ÀÛ                      
=
20,000
¡ÛÇѹæ¾àÃÊÈ«º¸,¸¶ÄÉÆÃ(°øµ¿ºê·£µåµî)               
=
200,000
¡ÛÁö¿ª¸®´õÀ°¼º(À§Å¹±³À°)                          
=
50,000
¡ÛÀç¹è±â¼ú¹× Çõ½Å¿ª·®°­È­±³À°                     
      150,000¿ø x 2½Ã°£ x 50ȸ                                   
=
15,000
¡ÛƯº°ÀÚ¹®´Ü ÀÚ¹® ÄÁ¼³Æüö´ç                      
      200,000¿ø x 10ÀΠx 10ȸ                                    
=
20,000
50,000
0
50,000
02 Çà»ç¿î¿µºñ
- 9 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
¡Û¾àÃÊüÇè ¹× µµ,³ó±³·ùÇà»ç                       
=
30,000
¡ÛÇѹæÃàÁ¦°ü·Ã °¢Á¾¹Ú¶÷ȸ Âü¼®                    
=
20,000
206
Àç·áºñ
30,000
0
30,000
¡Û¾àÃÊ»óÇ°°³¹ß°ü·Ã Àç·á(10Á¾)                     
=
30,000
207
¿¬±¸°³¹ßºñ
560,000
350,000
210,000
400,000
350,000
50,000
01 ¿ë¿ªºñ
¡Û»êû¾àÃÊ¿¬±¸°³¹ß(R&D) 4°³°úÁ¦                   
=
200,000
¡Û»ý»êÀÚ´Üü(ÀÛ¸ñ¹Ýµî)°æ¿µ°³¼± ÄÁ¼³ÆÃ(2°³´Üü)
                                                                 
=
30,000
¡ÛÁö¸®»ê»ý¾à¿¬±¸¼Ò ±âº»°èȹ¼ö¸³                   
=
100,000
¡ÛÀü·«¾àÃÊ Áö¸®ÀûÇ¥½ÃÁ¦µî·Ï(2°³Ç°¸ñ)              
=
70,000
100,000
0
100,000
02 Àü»ê°³¹ßºñ
- 10 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
¡Û¸íÇ°È­ È¨ÆäÀÌÁö ±¸Ãà¿î¿µ(»çÀ̹ö¹Ú¹°°ü¹×¼îÇθôµî)
                                                                 
=
100,000
60,000
0
60,000
03 ½ÃÇ迬±¸ºñ
¡Û¾àÃÊ»óÇ° °í±ÞÈ­ ¹× Àü·«¾àÃÊ ¼ººÐºÐ¼®            
=
60,000
301
ÀϹݺ¸»ó±Ý
10,000
88,820
¡â78,820
10,000
8,820
1,180
02 ÀåÇбݹ×ÇÐÀÚ±Ý
¡Û»õ¸¶À»ÁöµµÀÚÀÚ³àÀåÇбÝ(10¸í)                    
=
10,000
307
¹Î°£ÀÌÀü
10,500
8,400
2,100
10,500
8,400
2,100
02 ¹Î°£°æ»óº¸Á¶
¡Û»ç¶ûÀÇÁý°íÃÄÁÖ±â»ç¾÷Áö¿ø (15µ¿)                 
      700,000 ¿ø x 15µ¿                                          
=
10,500
401
½Ã¼³ºñ¹×ºÎ
810,000
1,237,000
¡â427,000
- 11 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
´ëºñ
805,500
1,232,428
¡â426,928
01 ½Ã¼³ºñ
¡ÛÇѹæ´ÜÁöÁ¶¼º ½Ç½Ã¼³°è¿ë¿ª                       
=
100,000
¡Û½ÅÈ°·Â»ç¾÷ ÃßÁø                                 
705,500
  ¤·»êûÀ¾ ½ÅÈ°·ÂüÇè´ÜÁöÁ¶¼º(Á¤±¤µé)             
=
160,000
  ¤·¾àÃÊ°¡°ø½Ã¼³ Áö¿ø(2°³¼Ò)                      
=
100,000
  ¤·ÇѹæÁ¦¾àȸ»ç °è¾à»ý»ê ¾àÃÊ°ü¸®½Ã¼³            
=
245,500
  ¤·Çѹæ¾àÃÊ ¿ì¼öÅõÀÚ±â¾÷ À¯Ä¡(½Å¼³)              
=
200,000
4,500
4,572
¡â72
03 ½Ã¼³ºÎ´ëºñ
¡Û½ÅÈ°·Â»ç¾÷ÃßÁø ±âŸºÎ´ëºñ                       
      1,250,000,000¿ø x 0.36/100                                 
=
4,500
402
¹Î°£ÀÚº»ÀÌ
900,000
870,000
30,000
- 12 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
Àü
860,000
870,000
¡â10,000
01 ¹Î°£ÀÚº»º¸Á¶
¡Û¿ÀºÎÀ½Ã̸¶À»È¸°ü°Ç¸³(µµ ÀçÁ¤°ÇÀÇ)               
=
60,000
¡Û»ýÃʳëÀº¸¶À»È¸°ü°Ç¸³(µµ ÀçÁ¤°ÇÀÇ)               
=
80,000
¡Û±Ý¼­½ÖÈ¿¸¶À»È¸°ü°Ç¸³(µµ ÀçÁ¤°ÇÀÇ)               
=
70,000
¡Û½ÅÈ°·Â»ç¾÷ ÃßÁø                                 
650,000
  ¤·¾à¿ëÀÛ¹° Àç¹è´ÜÁö ¹× ¼±µµ³ó°¡À°¼º             
=
300,000
  ¤·±Ô°ÝÆ÷ÀåÀç Áö¿ø                               
=
300,000
  ¤·Çѹæ¾àÃÊ ÅäÁ¾À½½Ä°³¹ß                         
=
50,000
40,000
0
40,000
02 ¹Î°£´ëÇà»ç¾÷ºñ
¡Û½ÅÈ°·Â»ç¾÷ ÃßÁø                                 
40,000
- 13 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
¼¼¼¼Ç×:(210)º¸Á¶»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
  ¤·¾àÃÊ Àü½ÃÆ÷Àå Á¶¼º ¹× °ü¸®                    
=
40,000
220
ÀÚü»ç¾÷
375,000
1,127,560
¡â752,560
308
ÀÚÄ¡´Üüµî
10,000
270,000
¡â260,000
ÀÌÀü
10,000
10,000
0
08 ±âŸºÎ´ã±Ý
¡ÛNuri »ç¾÷ Áö¿ø±Ý(¹ÙÀÌ¿À´©¸®Ä¿¹Â´ÏƼ)            
=
10,000
401
½Ã¼³ºñ¹×ºÎ
342,000
628,560
¡â286,560
´ëºñ
340,110
621,000
¡â280,890
01 ½Ã¼³ºñ
¡Û»ê¾÷üÀ§Å¹±³À°Àå(±¸ ÁöÇ°Ãʱ³) ¸®¸ðµ¨¸µ          
=
298,110
¡ÛÁÖ¹ÎÀÌ¿ë½Ã¼³¹° À¯Áö°ü¸®      3,000,000¿ø x 9°³¼Ò
=
27,000
¡Û¿ÀºÎ¸éº¹Áöȸ°ü Ãß°¡°ø»ç                         
15,000
- 14 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
  ¤·°è´Ü ºñ°¡¸²½Ã¼³ ¼³Ä¡(1°³¼Ò)                   
=
12,000
  ¤·ÁÖ¹æ½Ã¼³ Ä­¸·À̼³Ä¡(1°³¼Ò)                    
=
3,000
1,890
7,560
¡â5,670
03 ½Ã¼³ºÎ´ëºñ
¡Û»ê¾÷üÀ§Å¹±³À°Àå ¸®¸ðµ¨¸µ»ç¾÷                   
      300,000,000¿ø x 0.63%                                      
=
1,890
402
¹Î°£ÀÚº»ÀÌ
20,000
155,000
¡â135,000
Àü
20,000
155,000
¡â135,000
01 ¹Î°£ÀÚº»º¸Á¶
¡Û°øµ¿¸ñ¿åÅÁ¿î¿µ º¸Á¶(Â÷Ȳ,¿ÀºÎ °øµ¿¸ñ¿åÅÁ Àü±â·áµî)
      2,500,000¿ø x 2°³¼Ò                                        
=
5,000
¡Û»êû±º »õ¸¶À»È¸°ü ÀÎÅ׸®¾î                      
=
15,000
405
ÀÚ»êÃëµæºñ
3,000
68,400
¡â65,400
- 15 -
Àå(1000)ÀϹÝÇàÁ¤ºñ
°ü:(1200)ÀϹÝÇàÁ¤ºñ
Ç×:(1240)³»¹«ÇàÁ¤
¼¼Ç×:(1247)Çõ½ÅºÐ±Ç
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
3,000
68,400
¡â65,400
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
¡Û»ýÃʸé ÁÖ¹ÎÀÚÄ¡¼¾ÅÍ ¹°Ç°±¸ÀÔ                    
3,000
  ¤·³Ã³­¹æ±â                     3,000,000¿ø x 1´ë
=
3,000
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
- 16 -