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1. Çö±Ý
2. Çö±Ý ÀÌ¿ÜÀÇ ÀÚ»ê
   (À¯°¡Áõ±Ç¿¡ Æ÷ÇԵǴ ÁÖ½Ä, ä±Ç / À¯Çü°íÁ¤Àڻ꿡 ¼ÓÇÏ´Â ÅäÁö, °Ç¹° ±âÀÚÀç µî °¡´É)
¼¼Á¦ ÇýÅà ¹æ¹ý
±âºÎÀ¯Çü¿¡ µû¸¥ ¼¼Á¦ÇýÅÃ
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°³ÀαâºÎ(±Ù·Î¼ÒµæÀÚ, °³Àλç¾÷ÀÚ) ¿¬¸»Á¤»ê ¶Ç´Â Á¾Çռҵ漼 ½Å°í½Ã ¿¬°£ ¼Òµæ±Ý¾× Çѵµ ³»¿¡¼­ ±âºÎ±Ý¾×ÀÇ 15%(±âºÎ±Ý¾×ÀÌ 1õ¸¸¿øÀ» ÃÊ°úÇÏ´Â °æ¿ì ±× ÃÊ°úºÐ¿¡ ´ëÇؼ­´Â 30%)¸¦ ¼¼¾×°øÁ¦ ¹ÞÀ¸½Ç ¼ö ÀÖ½À´Ï´Ù. (¼Òµæ¼¼¹ý Á¦34Á¶)
¹ýÀαâºÎ(ÁÖ½Äȸ»ç, ¹ýÀδÜü) ´çÇØ »ç¾÷¿¬µµ ¿¬°£ ¼Òµæ±Ý¾×(ÀÌ¿ù°á¼Õ±Ý Â÷°¨ ÈÄ)ÀÇ 50% ¹üÀ§ ³»¿¡¼­ ¼Õºñó¸® ÀÎÁ¤¹ÞÀ¸½Ç ¼ö ÀÖ½À´Ï´Ù. (¹ýÀμ¼¹ý Á¦24Á¶)
»ó¼ÓÀç»ê±âºÎ °íÀÎÀÇ À¯Áõ, »çÀÎÁõ¿©¿¡ ÀÇÇÑ ±âºÎ³ª »ó¼ÓÀÚ°¡ »ó¼Ó Àç»êÀ» ±âºÎÇÏ´Â °æ¿ì ¸ðµÎ ±âºÎ±Ý Àü¾×¿¡ ´ëÇÏ¿© »ó¼Ó¼¼ ¸éÁ¦µË´Ï´Ù. (´Ü, »ó¼Ó °³½ÃÀÏÀÌ ¼ÓÇÏ´Â ´ÞÀÇ ¸»ÀϺÎÅÍ 6°³¿ù À̳»¿¡ ±âºÎÇÏ´Â °æ¿ì¿¡ ÇØ´ç)
½Å¼ºÀå»ê¾÷¿¡ ´ëÇÑ ¼¼Á¦Áö¿ø °­È­ ½Å¼ºÀå»ê¾÷ R&D ¼¼¾×°øÁ¦¸¦ 11´ë ½Å»ê¾÷ ±â¼ú Áß½ÉÀ¸·Î Àü¸é °³ÆíÇÏ°í, ¼¼¾×°øÁ¦À²À» ÃÖ´ë 30%·Î Àλó (½Å¼ºÀå»ê¾÷ R&Dºñ¿ëÀÇ 30%¸¦ ¼Òµæ¼¼¡¤¹ýÀμ¼¿¡¼­ ¼¼¾×°øÁ¦)
(11´ë ½Å»ê¾÷) ¨ç¹Ì·¡Çü ÀÚµ¿Â÷, ¨èÁö´ÉÁ¤º¸, ¨éÂ÷¼¼´ë SW ¹× º¸¾È, ¨êÄÜÅÙÃ÷, ¨ëÂ÷¼¼´ë ÀüÀÚÁ¤º¸ µð¹ÙÀ̽º, ¨ìÂ÷¼¼´ë ¹æ¼ÛÅë½Å, ¨í¹ÙÀÌ¿À¡¤Çコ, ¨î¿¡³ÊÁö ½Å»ê¾÷¡¤È¯°æ, ¨ïÀ¶º¹ÇÕ ¼ÒÀç, ¨ð·Îº¿, ¨ñÇ×°ø¡¤¿ìÁÖ
±âºÎÁÖü À¯Çüº° ¼¼Á¦ÇýÅà »ó¼¼¾È³»

±âºÎ¿¡ µû¸¥ ¼¼Á¦ ÇýÅÃÀº °³ÀÎ ±Ù·Î¼ÒµæÀÚ, °³ÀÎ »ç¾÷ÀÚ, ¹ýÀÎ »ç¾÷ÀÚ º°·Î »óÀÌÇÕ´Ï´Ù.
ÇØ´ç À¯ÇüÀ» ¼±ÅÃÇØ ÁÖ¼¼¿ä.

  • ¿¬¸»Á¤»ê ½Ã ¿¬°£ ¼Òµæ±Ý¾× Çѵµ³»¿¡¼­
    ±âºÎ±Ý¾×ÀÇ 15% ¼¼¾×°øÁ¦ (±âºÎ±Ý¾× 1õ¸¸¿ø
    À» ÃÊ°ú ½Ã ÃÊ°úºÐ¿¡ ´ëÇؼ­´Â 30%)

    ÀÚ¼¼ÇÑ ³»¿ë º¸±â
  • Á¾Çռҵ漼 ½Å°í ½Ã »ç¾÷¼Òµæ±Ý¾× Çѵµ
    ³»¿¡¼­ Àü¾× ÇÊ¿ä°æºñ »êÀÔ ¶Ç´Â ¼¼¾×°øÁ¦
    (±Ù·Î¼ÒµæÀÚ¿Í °øÁ¦À² µ¿ÀÏ)

    ÀÚ¼¼ÇÑ ³»¿ë º¸±â
  • ¹ýÀμ¼ ½Å°í ½Ã »ç¾÷¼Òµæ±Ý¾×
    (ÀÌ¿ù°á¼Õ±Ý Â÷°¨)ÀÇ 50% Çѵµ ³»
    ¼Õ±Ý »êÀÔ

    ÀÚ¼¼ÇÑ ³»¿ë º¸±â
Æ˾÷´Ý±â
°³ÀÎ ±Ù·Î¼ÒµæÀÚ
±Ù·Î¼ÒµæÀÚ(°³ÀÎ)°¡ ¿¬¼¼´ëÇб³¿¡ ±âºÎÇÒ °æ¿ì, ¿¬¸»Á¤»ê ½Ã ¼Òµæ±Ý¾× 100% Çѵµ ³»¿¡¼­ Àü¾× ¼¼¾×°øÁ¦ ´ë»ó (±âºÎ°øÁ¦´ë»ó Çѵµ¾×: ±Ù·Î¼Òµæ±Ý¾× x 100%)   - 1,000¸¸¿ø ÀÌÇÏ ±âºÎ ½Ã: ¼¼¾×°øÁ¦À² 15%
  - 1,000¸¸¿ø ÃÊ°ú ±âºÎ ½Ã: ¼¼¾×°øÁ¦À² 30% ´çÇØ ¿¬µµ ±âºÎ±Ý Çѵµ°¡ ÃÊ°úµÈ ±âºÎ±Ý¾×Àº ÇâÈÄ 10³â À̳» ÀÌ¿ù°øÁ¦ °¡´É

±âºÎ°øÁ¦´ë»ó Çѵµ¾×: ±Ù·Î¼Òµæ±Ý¾× x 100%

Q. ¿¬ºÀÀÌ 1¾ï¿øÀÎ °³ÀÎÀÌ ¿¬¼¼´ëÇб³¿¡ 5,000¸¸¿øÀ» ±âºÎÇßÀ» ¶§, ±âºÎ¿¡ µû¸¥ ¼¼¾×°øÁ¦¾×Àº
      ¾ó¸¶Àΰ¡?
A. 1,350¸¸¿ø ¼¼¾× °øÁ¦ (Áö¹æ¼Òµæ¼¼ 10% Æ÷ÇÔ ½Ã 1,485¸¸¿ø Àý¼¼)

  • Step 1 ±âºÎÀÎÁ¤ Çѵµ¾× »êÃâ

    Ãѱ޿©(10,000¸¸¿ø)-±Ù·Î¼Òµæ°øÁ¦(1,475¸¸¿ø)
    =±Ù·Î¼Òµæ±Ý¾×(8,252¸¸¿ø)
    ¡Ø ±âºÎÀÎÁ¤ Çѵµ¾×Àº 8,525¸¸¿øÀ¸·Î ±âºÎ±Ý¾× 5,000¸¸¿øÀº Àü¾× ¼¼¾×°øÁ¦ ´ë»ó
    1) Ãѱ޿©¾× = ¿¬ºÀ - ºñ°ú¼¼ ±Ù·Î¼Òµæ
    2) ±Ù·Î¼Òµæ°øÁ¦ ±Ý¾×Àº ±Ù·Î¼Òµæ°øÁ¦À²¿¡ µû¶ó »êÃâ

  • Step 2 ±âºÎ±Ý¿¡ µû¸¥ Àý¼¼±Ý¾× °è»ê

    1,000¸¸¿ø x 15% + (5,000¸¸¿ø-1,000¸¸¿ø) x 30% = 1,350¸¸¿ø (±âºÎ±Ý ¼¼¾×°øÁ¦¾×)

  • Step 3 Àý¼¼¾× È®ÀÎ

    5,000¸¸¿ø ±âºÎ ½Ã 1,350¸¸¿ø Àý¼¼ (Áö¹æ¼Òµæ¼¼ 10% Æ÷ÇÔ ½Ã 1,485¸¸¿ø Àý¼¼)
    ±âŸ Ãѱ޿© ¹× ±âºÎ±Ý¾×¿¡ µû¸¥ Àý¼¼±Ý¾×Àº ±âºÎÀý¼¼ TABLE ÂüÁ¶

¡Ø ±Ù·Î¼ÒµæÀÚÀÇ °æ¿ì ´ÙÀ½ÀÇ ¼Òµæº° ±Ù·Î¼Òµæ°øÁ¦À²¿¡ µû¶ó ±Ù·Î¼Òµæ°øÁ¦±Ý¾× »êÃâ
Ãѱ޿©¾× ±¸°£ °øÁ¦À²(%) ±Ù·Î¼Òµæ°øÁ¦ ´©Àû±Ý¾×(¸¸¿ø)
500¸¸¿ø ÀÌÇÏ 70% Ãѱ޿©¾×ÀÇ 70%
500¸¸¿ø ÃÊ°ú - 1,500¸¸¿ø ÀÌÇÏ 40% 350¸¸¿ø+500¸¸¿ø ÃÊ°ú¾×ÀÇ 40%
1,500¸¸¿ø ÃÊ°ú - 4,500¸¸¿ø ÀÌÇÏ 15% 750¸¸¿ø+1,500¸¸¿ø ÃÊ°ú¾×ÀÇ 15%
4,500¸¸¿ø ÃÊ°ú - 1¾ï¿ø ÀÌÇÏ 5% 1,200¸¸¿ø+4,500¸¸¿ø ÃÊ°ú¾×ÀÇ 5%
1¾ï¿ø ÃÊ°ú 2% 1,475¸¸¿ø+1¾ï¿ø ÃÊ°ú¾×ÀÇ 2%
±âºÎ ½Ã °³ÀÎ Àý¼¼ TABLE

(´ÜÀ§: ¸¸¿ø / õ´ÜÀ§ ¹Ý¿Ã¸²)

Ãѱ޿©(1)5001,0001,5003,0004,5006,0008,00010,00015,00020,00030,000
±Ù·Î¼Òµæ°øÁ¦±Ý¾×(2)3505507509751,2001,2751,3751,4751,5751,6751,875
±Ù·Î¼Òµæ±Ý¾×(1)-(2)1504507502,0253,3004,7256,6258,52513,42518,32528,125
±â
ºÎ
Àý
¼¼
¾×
±âºÎ¾× 5088888888888
1001515151515151515151515
1502323232323232323232323
300 45454545454545454545
450 68686868686868686868
750  113113113113113113113113113
1,000   150150150150150150150150
2,000   450450450450450450450450
3,000    750750750750750750750
3,300    840840840840840840840
4,000     1,0501,0501,0501,0501,0501,050
4,500     1,2001,2001,2001,2001,2001,200
5,000      1,3501,3501,3501,3501,350
6,000      1,6501,6501,6501,6501,650
6,500      1,8001,8001,8001,8001,800
7,000       1,9501,9501,9501,950
8,000       2,2502,2502,2502,250
8,500       2,4002,4002,4002,400
9,000        2,5502,5502,550
10,000        2,8502,8502,850
13,000        3,7503,7503,750
15,000         4,3504,350
18,000         5,2505,250
20,000          5,850
80,000          8,287

±âºÎ°øÁ¦´ë»ó Çѵµ¾× : ±Ù·Î¼Òµæ±Ý¾× X 100%
±âºÎ±ÝÀº 1,000¸¸¿ø±îÁö´Â 15%, 1,000¸¸¿ø ÃÊ°úºÐ¿¡ ´ëÇؼ­´Â 30% °øÁ¦À² Àû¿ë

Æ˾÷´Ý±â
°³ÀÎ »ç¾÷ÀÚ
°³Àλç¾÷ÀÚ°¡ ¿¬¼¼´ëÇб³¿¡ ±âºÎÇÒ °æ¿ì ±âºÎ±ÝÀº Á¾Çռҵ漼 ½Å°í ½Ã »ç¾÷¼Òµæ±Ý¾× 100% Çѵµ ³»¿¡¼­ Àü¾× ÇÊ¿ä°æºñ »êÀÔ °¡´É »ç¾÷¼Òµæ ¿Ü¿¡ ´Ù¸¥ Á¾ÇÕ¼ÒµæÀÌ ÀÖ´Â °æ¿ì ±âºÎ±Ý Áß ÇÊ¿ä°æºñ¿¡ »êÀÔ(»ç¾÷¼Òµæ¿¡¼­)ÇÑ ±Ý¾×À» Â÷°¨ÇÑ ±Ý¾×(´Ù¸¥ Á¾Çռҵ濡¼­)Àº ±âºÎ±Ý ¼¼¾×°øÁ¦ °¡´É (ÀÌ °æ¿ì, ¼¼¾×°øÁ¦À²Àº ±Ù·Î¼ÒµæÀÚ¿Í µ¿ÀÏ) ´çÇØ ¿¬µµ ±âºÎ±Ý Çѵµ°¡ ÃÊ°úµÈ ±âºÎ±Ý¾×Àº ÇâÈÄ 10³â À̳» ÀÌ¿ù°øÁ¦ °¡´É

Q. ¿¬°£ ÃѼöÀÔ¾×ÀÌ 1¾ï8õ¸¸¿ø, ºñ¿ëÀÌ 3,000¸¸¿øÀÎ ÀÌ¿¬¼¼´ÔÀÌ ¿¬¼¼´ëÇб³¿¡ 3,000¸¸¿øÀ»
      ±âºÎÇßÀ» ¶§, ±âºÎ¿¡ µû¸¥ Àý¼¼±Ý¾×Àº ¾ó¸¶Àΰ¡?
A. 1,050¸¸¿ø Àý¼¼ (Áö¹æ¼Òµæ¼¼ 10% Æ÷ÇÔ ½Ã 1,155¸¸¿ø Àý¼¼)

  • Step 1 ±âºÎÀÎÁ¤ Çѵµ¾× »êÃâ

    ÃÑ ¼öÀԱݾ×(18,000¸¸¿ø) - ÇÊ¿ä°æºñ(3,000¸¸¿ø) = »ç¾÷¼Òµæ±Ý¾×(15,000¸¸¿ø)
    ¡æ ±âºÎÀÎÁ¤ Çѵµ¾×Àº 1¾ï5,000¸¸¿øÀ¸·Î ±âºÎ±Ý¾× 3,000¸¸¿øÀº Àü¾× °øÁ¦ ´ë»ó

  • Step 2 ±âºÎ±Ý¿¡ µû¸¥ Àý¼¼±Ý¾× °è»ê

    ±¸ºÐ °è»ê½Ä ±Ý¾×
    ±âºÎ Àü »ç¾÷¼Òµæ¼¼ 1,590¸¸¿ø + (15,000-8,800)(¸¸¿ø)X35% 3,760¸¸¿ø(¨ç)
    ±âºÎ ÈÄ »ç¾÷¼Òµæ¼¼ 1,590¸¸¿ø + (15,000-8,800-3,000)(¸¸¿ø)X35% 2,710¸¸¿ø(¨è)
    ±âºÎ ½Ã Àý¼¼±Ý¾×(¨ç-¨è) 1,050¸¸¿ø

    Á¾Çռҵ漼À²¿¡ µû¶ó ¼¼¾× »êÃâ
    ±âŸ »ç¾÷¼Òµæ±Ý¾× ¹× ±âºÎ±Ý¿¡ µû¸¥ Àý¼¼±Ý¾×Àº ±âºÎÀý¼¼ TABLE ÂüÁ¶
¡Ø °³Àλç¾÷ÀÚÀÇ °æ¿ì ´ÙÀ½ÀÇ Á¾Çռҵ漼À²¿¡ µû¶ó ¼¼¾× »êÃâ
Á¾Çռҵ漼 °ú¼¼Ç¥ÁØ ¼¼À²(%) »êÃâ ¼¼¾×
1,200¸¸¿ø ÀÌÇÏ 6% °ú¼¼Ç¥ÁØÀÇ 6%
1,200¸¸¿ø ÃÊ°ú - 4,600¸¸¿ø ÀÌÇÏ 15% 72¸¸¿ø+1,200¸¸¿ø ÃÊ°ú¾×ÀÇ 15%
4,600¸¸¿ø ÃÊ°ú - 8,800¸¸¿ø ÀÌÇÏ 24% 582¸¸¿ø+4,600¸¸¿ø ÃÊ°ú¾×ÀÇ 24%
8,800¸¸¿ø ÃÊ°ú - 1¾ï 5õ¸¸¿ø ÀÌÇÏ 35% 1,590¸¸¿ø+8,800¸¸¿ø ÃÊ°ú¾×ÀÇ 35%
1¾ï 5õ¸¸¿ø ÃÊ°ú 38% 3,760¸¸¿ø+1¾ï 5õ¸¸¿ø ÃÊ°ú¾×ÀÇ 38%
±âºÎ ½Ã °³ÀÎ Àý¼¼ TABLE

(´ÜÀ§: ¸¸¿ø / õ´ÜÀ§ ¹Ý¿Ã¸²)

»ç¾÷¼Òµæ±Ý¾× (1)-(2)1,2002,0004,0004,6008,0008,80010,00015,00020,00030,00050,000
±â
ºÎ
Àý
¼¼
¾×
±âºÎ¾× 50388812121818191919
100615151524243535383838
150923232336365353575757
2001230303048487070767676
300184545457272105105114114114
400246060609696140140152152152
50030757575120120175175190190190
60036909090144144210210228228228
70042105105105168168245245266266266
80048120120120192192280280304304304
90054126135135216216315315342342342
1,00060132150150240240350350380380380
1,20072144180180288288420420456456456
2,000 192300300480480612700760760760
3,000  4324507207208521,0501,1401,1401,140
4,000  4925649069601,0921,4001,5201,5201,520
4,600   5829961,0681,2361,6101,7481,7481,748
5,000    1,0561,2781,3321,7501,9001,9001,900
8,000    1,3981,5421,8182,6022,9503,0403,040
8,800     1,5901,9382,7943,2303,3443,344
10,000      2,0103,0823,6503,8003,800
15,000       3,7604,9825,7005,700
20,000        5,6607,6007,600
30,000         9,46011,400
40,000          15,050
50,000          17,060
Æ˾÷´Ý±â
¹ýÀÎ »ç¾÷ÀÚ
¹ýÀλç¾÷ÀÚ°¡ ¿¬¼¼´ëÇб³¿¡ ±âºÎÇÒ °æ¿ì ¹ýÀμ¼ ½Å°í ½Ã ÀÌ¿ù°á¼Õ±ÝÀ» Â÷°¨ÇÑ ¼Òµæ±Ý¾×(»ç¾÷¼Òµæ±Ý¾×)ÀÇ 50% Çѵµ ³»¿¡¼­ ¼Õ±Ý »êÀÔ °¡´É ´çÇØ ¿¬µµ ±âºÎ±Ý Çѵµ°¡ ÃÊ°úµÈ ±âºÎ±Ý¾×Àº ÇâÈÄ 10³â À̳» ÀÌ¿ù°øÁ¦ °¡´É

Q. ¿¬°£ »ç¾÷¼Òµæ±Ý¾×ÀÌ 100¾ï¿øÀÎ (ÁÖ)¿¬¼¼¹ýÀÎÀÌ ¿¬¼¼´ëÇб³¿¡ 10¾ï¿øÀ»
      ±âºÎÇÑ´Ù¸é, ±âºÎ¿¡ µû¸¥ Àý¼¼±Ý¾×Àº ¾ó¸¶Àΰ¡?
A. 2¾ï¿ø Àý¼¼ (Áö¹æ¼Òµæ¼¼ 10% Æ÷ÇÔ ½Ã 2¾ï 2õ¸¸¿ø Àý¼¼)

  • Step 1 ±âºÎÀÎÁ¤ Çѵµ¾× »êÃâ

    »ç¾÷¼Òµæ±Ý¾× = (±âÁؼҵæ±Ý¾× - ÀÌ¿ù°á¼Õ±Ý) = 100¾ï¿ø
    ¡Ø ±âºÎ ÀÎÁ¤ Çѵµ¾×Àº »ç¾÷¼Òµæ±Ý¾×ÀÇ 50%À̹ǷΠÇØ´ç³âµµ 50¾ï¿ø±îÁö ÀÎÁ¤

  • Step 2 ±âºÎ±Ý¿¡ µû¸¥ Àý¼¼±Ý¾× °è»ê

    ±¸ºÐ °è»ê½Ä ±Ý¾×
    ±âºÎ Àü »ç¾÷¼Òµæ¼¼ 2,000¸¸¿ø + (1,000,000-20,000)(¸¸¿ø)X20% 198,000¸¸¿ø(¨ç)
    ±âºÎ ÈÄ »ç¾÷¼Òµæ¼¼ 2,000¸¸¿ø +
    (1,000,000-20,000-100,000)(¸¸¿ø)X20%
    178,000¸¸¿ø(¨è)
    ±âºÎ ½Ã Àý¼¼±Ý¾×(¨ç-¨è) 20,000¸¸¿ø

    ¹ýÀμ¼ °ú¼¼Ç¥ÁØ ¼¼À²¿¡ µû¶ó ¼¼¾× »êÃâ
¡Ø ¹ýÀλç¾÷ÀÚÀÇ °æ¿ì ´ÙÀ½ÀÇ ¹ýÀμ¼À²¿¡ µû¶ó ¼¼¾×À» »êÃâ
°ú¼¼Ç¥ÁØ(¸¸¿ø) ¼¼À²(%) »êÃâ ¼¼¾×
2¾ï¿ø ÀÌÇÏ 10% °ú¼¼Ç¥ÁØÀÇ 10%
2¾ï¿ø ÃÊ°ú 200¾ï¿ø ÀÌÇÏ 20% 2õ¸¸¿ø+2¾ï¿ø ÃÊ°ú¾×ÀÇ 20%
200¾ï¿ø ÃÊ°ú 22% 39¾ï8õ¸¸¿ø+200¾ï¿ø ÃÊ°ú¾×ÀÇ 22%