<![CDATA[
<p><span class="pcol1 itemSubjectBoldfont"><font face="돋움">2013년1기예정(법인)부가세신고.납부2013.04.25.2013년2기확정(개인)부가가치세신고.납부2013.07.25매출매입장등</font></span> <span class="cate pcol2"><img width="1" height="11" class="pcol2b fil3" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> <a class="pcol2" href="http://blog.naver.com/PostList.nhn?blogId=gyun9958&categoryNo=1&from=postList&parentCategoryNo=1"><u>엑셀실무서식</u></a> <img width="105" height="1" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> </span> </p><p class="date fil5 pcol2 _postAddDate">2013/01/27 18:38</p><p class="fil3 dline"></p><p class="url" id="url" style="float: right;"><img width="21" height="13" title="http://blog.naver.com/gyun9958/110157994564" class="btn_urlcopy _setClipboard" id="copyBtn" alt="복사" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fnblog%2Fbtn_urlcopy.gif"> <a class="fil5 pcol2" href="http://blog.naver.com/gyun9958/110157994564" target="_top"><u>http://blog.naver.com/gyun9958/110157994564</u></a> </p><div class="btn_post_v"><a class="btn_vierw_v btn_atype _open_magazineviewer _param(110157994564|0|0|)" href="http://blog.naver.com/PostView.nhn?blogId=gyun9958&logNo=110157994564#"><u><em><span class="pcol2 fil9">전용뷰어 보기</span></em><span class="tp pcol2b fil3"></span><span class="rt pcol2b fil3"></span><span class="bm pcol2b fil3"></span><span class="lt pcol2b fil3"></span></u></a> </div><div class="clear blank5"></div><p class="post_option"><a class="pcol2 _showFileLayer _returnFalse _param(1|false}|false)" href="http://blog.naver.com/PostView.nhn?blogId=gyun9958&logNo=110157994564#"><u>첨부파일 <span class="pcol3"><font color="#4a79bd">(<em>7</em>)</font></span></u></a> </p><div class="post-sub ptr" id="sendPost_from_service_110157994564" style="display: none;"><p><span class="pcol2" id="sendPost_from_service_H_110157994564"></span></p></div><div class="post-view pcol2 _param(1)" id="post-view110157994564"><p align="left" style="text-align: left;"><span style="font-family: 바탕,batang; font-size: 11pt;">2013년1기예정(법인)부가가치세 신고.납부</span><span style="font-family: 바탕,batang; font-size: 11pt;"> 엑셀매출매입장등을 엑셀서식으로 올려드리니 지금부터 발행 </span><span style="font-family: 바탕,batang; font-size: 11pt;">수취시 기재하여 <strong><span style="color: rgb(58, 50, 195);">실시간으로 자동납부세액을 파악가능하므로 </span></strong>활용하여 대금지불하고 <strong><span style="color: rgb(255, 0, 0);">정규증빙미수취여부등을 파악하여</span></strong> <strong>당월분을 </strong></span><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>익월10일이전에 발행 및 수취하시기바랍니다.</strong></span></p><p> </p><p><span style="font-family: 바탕,batang; font-size: 11pt;">2013년1기확정(개인)부가가치세신고.납부 엑셀매출매입장등을 엑셀서식으로 올려드리니 지금부터 발행 <span style="font-family: 바탕,batang; font-size: 11pt;">수취시 기재하여 <strong><span style="color: rgb(58, 50, 195);">실시간으로 자동납부세액을 파악가능하므로 </span></strong>활용하여 대금지불하고 <strong><span style="color: rgb(255, 0, 0);">정규증빙미수취여부등을 파악하여</span></strong> <strong>당월분을 </strong></span><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>익월10일이전에 발행 및 수취하시기바랍니다.</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong></strong></span></span> </p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>개인사업자의 음숙업자를 위하여 의제매입세액과 관련하여 추가하여 면세계산서수취분과 카드면세수취분을 반영하여 의제매입세액공제후 자동납부세액을 산출되도록 하였으므로 참고하여 서식을 다운받아 사용하시면 신고.납부기간에 혼잡을 방지할 수있으니 참고하여 다운받아 계속기재하여 관리하시기바랍니다.</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>---------------------------------------------------------------------------------</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>전자세금계산서 발행시 첨부파일서식에 기재하고 발행하여 이중발행 또는 누락되지않도록 관리하시기바랍니다.</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>전자세금계산서 수취시에도 첨부파일에 전자세금란에 기재하고 대금등을 지불하시기바랍니다.</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"></span></span></p><table class="__se_tbl" style="border-width: 2px 2px 0px 0px; border-style: solid solid none none; border-color: rgb(255, 0, 0) rgb(255, 0, 0) currentColor currentColor;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border-width: 0px 0px 2px 2px; border-style: none none solid solid; border-color: currentColor currentColor rgb(255, 0, 0) rgb(255, 0, 0); width: 736px; height: 36px; background-color: rgb(255, 239, 0);"><p><strong><span style="font-family: 바탕,batang; font-size: 11pt;">2013년부터 면세계산서 발행 및 수취도 전자발행 및 전자수취가 가능하므로 전자수취시에 구분하여 기재하도록 서식을 변경하여 올려드리니 전자계산서분을 구분하여 작성하시기 바랍니다.</span></strong></p></td></tr></tbody></table><p> </p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>----------------------------------------------------------------------------------</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>첨부파일-<span style="color: rgb(255, 0, 0);">2013.4.4첨부파일 수정하여 다시올려드리니 참고</span></strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>1.2013년1기예정(법인-일반사업자)부가세및매출매입장2013.4.25신고예정분-가산세개정분반영</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>2.2013년1기확정(개인-일반사업자)부가세및매출매입장2013.7.25신고예정분-가산세개정분반영</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>3.2013년1기확정(개인-음숙사업자)부가세및매출매입장2013.7.25신고예정분-가산세개정분반영</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>4.2013년1기확정(법인-일반사업자)부가세및매출매입장2013.7.25신고예정분-가산세개정분반영</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>5.2013년(회사명)수입위탁정산서-통관회사수취서류를 엑셀로 정리</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>6.2013년(회사명)수출실적명세서-수출면장(신고서)내용을 기재하여 누락방지</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>7.2013년(회사명)수출통관비위탁정산서-통관회사수취서류를 엑셀로 정리</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>--------------------다음은 간이과세자의 부가가치세신고서--------------------------</strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong>다음은 간이과세자의 신고서이며, <span style="color: rgb(58, 50, 195);">모든사업자</span>는 <span style="color: rgb(255, 0, 0);">간이과세자</span>와 거래시 <span style="color: rgb(58, 50, 195);">신용카드</span>,<span style="color: rgb(58, 50, 195);">현금영수증</span>을 사용하고 <span style="color: rgb(0, 158, 37);">현금을 3만원이상 지불시 </span>은행통장으로 송금하고 송금명세서를 제출할 수 있도록 인적사항(거래일,상호,성명,사업자번호,거래내용,거래금액,송금일자,은행명,계좌번호)을 <span style="color: rgb(0, 158, 37);">파악 영수증을 수취해야하며</span>, </strong></span></span></p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><!--StartFragment--> <div class="바탕글"><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse;"><tbody><tr><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 238.75pt; height: 2.82pt;"><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="font-weight: bold;">33.송금명세서제출분</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="font-weight: bold;"></span> </p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="font-weight: bold;"></span> </p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(255, 0, 0); font-weight: bold;">다.는 간이과세자인 운수업자를 말합니다.→</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"> </p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"> </p></td><td valign="center" style="border: 0.28pt solid rgb(0, 0, 0); width: 308.28pt; height: 2.82pt;"><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><u style="text-underline: #000000 single;"><span style="color: rgb(0, 51, 204); font-family: 바탕,batang; font-size: 10pt; font-weight: bold;">제95조 의2 9호다음을금융기관송금하고,송금명세제출분</span></u></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 가.간이과세자로부터 임차료 송금시</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 나.임가공용역을 송금시(법인제외)</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-size: 10pt; font-weight: bold;">제95조 의2 9호 다.운수업자(간이)에게 송금시(</span><span style="color: rgb(255, 0, 0); font-size: 10pt; font-weight: bold;">7호제외(택시</span><span style="color: rgb(0, 51, 204); font-size: 10pt; font-weight: bold;">)</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 라.간이과세자로부터 재활용폐자원구입</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 마.광업권,상표권등 구입시</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 바.부가시행령25조2항 상업서류송달</span></p><p class="바탕글" style="line-height: 120%; margin-bottom: 1.6pt; -ms-layout-grid-mode: char;"><span style="color: rgb(0, 51, 204); font-weight: bold;">제95조 의2 9호 사.공인중개사 수수료지급시</span></p></td></tr></tbody></table></div></strong></span></span><font face="굴림" size="3"> </font><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong></strong></span></span></p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"><!--StartFragment--> <p class="바탕글"> </p></span><span style="color: rgb(0, 0, 0);"><!--StartFragment--> <p class="바탕글"></p></span><span style="color: rgb(0, 0, 0);"><span id="husky_bookmark_end_1365128019515"><span id="husky_bookmark_end_1365128021796"><span id="husky_bookmark_end_1365128024046"></span></span></span>■ 소득세법 시행규칙 [별지 제7호의2서식] <신설 2012.2.28></span> <!-- Not Allowed Attribute Filtered ( cssquery_uid="121") --><div> <table width="735" style="width: 553pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="57" style="width: 43pt; mso-width-source: userset; mso-width-alt: 1824;"><col width="80" style="width: 60pt; mso-width-source: userset; mso-width-alt: 2560;"><col width="100" style="width: 75pt; mso-width-source: userset; mso-width-alt: 3200;"><col width="129" style="width: 97pt; mso-width-source: userset; mso-width-alt: 4128;"><col width="122" style="width: 92pt; mso-width-source: userset; mso-width-alt: 3904;"><col width="77" style="width: 58pt; mso-width-source: userset; mso-width-alt: 2464;"><col width="70" style="width: 53pt; mso-width-source: userset; mso-width-alt: 2240;"><col width="100" style="width: 75pt; mso-width-source: userset; mso-width-alt: 3200;"></colgroup><tbody><tr height="19" style="height: 14.25pt; mso-height-source: userset;"><td width="57" height="19" class="xl80" style="border-color: rgb(236, 233, 216); width: 43pt; height: 14.25pt; background-color: transparent;"></td><td width="80" class="xl80" style="border-color: rgb(236, 233, 216); width: 60pt; background-color: transparent;"></td><td width="100" class="xl80" style="border-color: rgb(236, 233, 216); width: 75pt; background-color: transparent;"></td><td width="129" class="xl108" style="border-color: rgb(236, 233, 216); width: 97pt; background-color: transparent;"><p align="right" style="text-align: right;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0); font-size: 14pt;">경비 등의 </span></font></strong></p></td><td width="122" class="xl107" style="border-color: rgb(236, 233, 216); width: 92pt; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0); font-size: 14pt;">송금명세서</span></font></strong></td><td width="77" class="xl80" style="border-color: rgb(236, 233, 216); width: 58pt; background-color: transparent;"><strong><font face="바탕" size="2"></font></strong></td><td width="70" class="xl80" style="border-color: rgb(236, 233, 216); width: 53pt; background-color: transparent;"><strong><font face="바탕" size="2"></font></strong></td><td width="100" class="xl80" style="border-color: rgb(236, 233, 216); width: 75pt; background-color: transparent;"><strong><font face="바탕" size="2"></font></strong></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="57" height="14" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 43pt; height: 11.1pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="80" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 60pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 75pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="129" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 97pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="122" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 92pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="77" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 58pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="70" class="xl65" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 53pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl81" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(93, 93, 93); width: 75pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><p align="justify" style="text-align: justify;"><span ><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">(앞쪽)</span></font></span></p></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="57" height="14" class="xl82" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); width: 43pt; height: 11.1pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);">접수번호</span></font></td><td width="80" class="xl83" style="border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(93, 93, 93) rgb(236, 233, 216); width: 60pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl84" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(93, 93, 93) rgb(93, 93, 93); width: 75pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);">접수일자</span></font></td><td width="129" class="xl82" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); width: 97pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="122" class="xl78" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); width: 92pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" size="2" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="77" class="xl78" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); width: 58pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" size="2" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="70" class="xl84" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(93, 93, 93) rgb(93, 93, 93); width: 53pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕"><font style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"><font style="">처리기간</font></span><span style="color: rgb(0, 0, 0); mso-spacerun: yes;"> </span></font></font></td><td width="100" class="xl82" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); width: 75pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: rgb(187, 187, 187);"><font face="바탕" style="background-color: rgb(187, 187, 187);"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="57" height="14" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 43pt; height: 11.1pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="80" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 60pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 75pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="129" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 97pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="122" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 92pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="77" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 58pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="70" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 53pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl77" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); width: 75pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="17" style="height: 12.75pt; mso-height-source: userset;"><td height="17" class="xl85" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); height: 12.75pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><span ><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">1. 공급</span></font></strong></span></td><td class="xl85" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">받는 자</span></font></strong></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl86" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td height="14" class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); height: 11.1pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">① 상 호</span></font></td><td class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl88" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(93, 93, 93) rgb(93, 93, 93); border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">② 사업자등록번호</span></font></td><td class="xl89" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="3"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl87" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td height="14" class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); height: 11.1pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">③ 성 명</span></font></td><td class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl91" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">④ 주민등록번호</span></font></td><td class="xl92" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="3"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl90" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(120, 120, 120); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td height="14" class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); height: 11.1pt; border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl76" style="border-color: rgb(120, 120, 120) rgb(236, 233, 216) rgb(93, 93, 93); border-bottom-width: 1.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="19" style="height: 14.25pt; mso-height-source: userset;"><td height="19" class="xl93" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); height: 14.25pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><span ><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">2. 거래</span></font></strong></span></td><td class="xl93" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">ㆍ송금내역</span></font></strong></td><td class="xl93" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">및 공급자</span></font></strong></td><td class="xl94" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl94" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl94" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl94" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl94" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="21" style="height: 15.75pt; mso-height-source: userset;"><td width="57" height="21" class="xl95" style="border-color: rgb(93, 93, 93) rgb(147, 147, 147) rgb(236, 233, 216) rgb(236, 233, 216); width: 43pt; height: 15.75pt; border-right-width: 0.5pt; border-right-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑤</span></font></p></td><td width="80" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 60pt; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑥</span></font></p></td><td width="100" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑦ 상 호</span></font></p></td><td width="129" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 97pt; border-left-width: 0.5pt; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑨</span></font></p></td><td width="122" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 92pt; border-left-width: 0.5pt; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑩</span></font></p></td><td width="77" class="xl97" style="border-color: rgb(93, 93, 93) rgb(147, 147, 147) rgb(236, 233, 216); width: 58pt; border-right-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑪</span></font></p></td><td width="70" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 53pt; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑫</span></font></p></td><td width="100" class="xl96" style="border-color: rgb(93, 93, 93) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑬ 은 행 명</span></font></p></td></tr><tr height="21" style="height: 15.75pt; mso-height-source: userset;"><td width="57" height="21" class="xl98" style="border-color: rgb(236, 233, 216) rgb(147, 147, 147) rgb(236, 233, 216) rgb(236, 233, 216); width: 43pt; height: 15.75pt; border-right-width: 0.5pt; border-right-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">일련</span></font></p></td><td width="80" class="xl99" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 60pt; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">거래</span></font></p></td><td width="129" class="xl99" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 97pt; border-left-width: 0.5pt; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">사 업 자</span></font></p></td><td width="122" class="xl101" style="border-color: rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 92pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">거래내역</span></font></p></td><td width="77" class="xl101" style="border-color: rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 58pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">거래금액</span></font></p></td><td width="70" class="xl99" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147); width: 53pt; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">송금</span></font></p></td></tr><tr height="21" style="height: 15.75pt; mso-height-source: userset;"><td width="57" height="21" class="xl102" style="border-color: rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147) rgb(236, 233, 216); width: 43pt; height: 15.75pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">번호</span></font></p></td><td width="80" class="xl100" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 60pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">일자</span></font></p></td><td width="100" class="xl103" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑧ 성 명</span></font></p></td><td width="129" class="xl100" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 97pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">등록번호</span></font></p></td><td width="70" class="xl100" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 53pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">일자</span></font></p></td><td width="100" class="xl103" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑭ 계좌번호</span></font></p></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="57" height="28" class="xl69" style="border-color: rgb(147, 147, 147) rgb(147, 147, 147) rgb(147, 147, 147) rgb(236, 233, 216); width: 43pt; height: 22.2pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="80" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 60pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="129" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 97pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="122" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 92pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="77" class="xl72" style="border-color: rgb(147, 147, 147); width: 58pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="70" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 53pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="100" height="14" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; height: 11.1pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="57" height="28" class="xl69" style="border-color: rgb(147, 147, 147) rgb(147, 147, 147) rgb(147, 147, 147) rgb(236, 233, 216); width: 43pt; height: 22.2pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="80" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 60pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="129" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 97pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="122" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 92pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="77" class="xl72" style="border-color: rgb(147, 147, 147); width: 58pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="70" class="xl68" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 53pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><font face="바탕" size="2"> </font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td></tr><tr height="14" style="height: 11.1pt; mso-height-source: userset;"><td width="100" height="14" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; height: 11.1pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="100" class="xl66" style="border-color: rgb(147, 147, 147) rgb(236, 233, 216) rgb(147, 147, 147) rgb(147, 147, 147); width: 75pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font><div class="autosourcing-stub-saved"><font face="바탕" size="2"></font></div></td></tr></tbody></table></div></span></strong></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"> <p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"></span></strong></span></span> </p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);">3만원이상을 현금지불하고 영수증수취시 </span></strong></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);">증빙불비가산세2%가 적용됩니다.</span></strong></span></span></p></span></strong></span></span><font color="#000000" face="굴림" size="3"> </font><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(58, 50, 195);">다음은 일반과세자,면세사업자,간이과세자와 거래시 <span style="color: rgb(255, 0, 0);">정규증빙을 미수취하고 </span>영수증을 수취시 제출서류입니다.</span></strong></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="color: rgb(58, 50, 195);"><!-- Not Allowed Attribute Filtered ( cssquery_uid="117") --><a class="con_link" href="http://blog.naver.com/PostView.nhn?blogId=gyun9958&logNo=110140450099&categoryNo=1&parentCategoryNo=0&viewDate=&currentPage=21&postListTopCurrentPage=1" target="_blank"><u><span class="itemfont"><font color="#000000" size="2"><strong>영수증수취명세서(1),(2),경비등송금명세서(법인및개인복식의무자)증빙불비가산세</strong></font></span></u></a><font color="#000000"> </font><span class="num pcol3"><font color="#4a79bd">(<strong>2</strong>) <strong>←여기클릭상세설명됨</strong></font></span></span></span></span></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"></span></strong></span></span><table width="741" style="width: 556pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><tbody><tr height="16" style="height: 12pt;"><td width="144" height="16" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 108pt; height: 12pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent; mso-ignore: colspan;" colspan="2"><p><font face="바탕" size="2"></font> </p><p><font face="바탕" size="2">[별지 제40호의5서식]</font></p></td><td width="88" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 66pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="72" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 54pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="119" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 89pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="148" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 111pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="85" class="xl66" style="border-color: rgb(236, 233, 216) rgb(236, 233, 216) black; width: 64pt; border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td width="85" class="xl68" style="border-color: rgb(236, 233, 216); width: 64pt; background-color: transparent;"><font face="바탕" size="2">(제3쪽)</font></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl79" style="border-color: black rgb(236, 233, 216) black black; height: 12pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"> </font></strong></td><td class="xl80" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl80" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl80" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl82" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><p align="right" style="text-align: right;"><strong><font color="#ffffff" face="바탕" size="2"><span style="color: rgb(0, 0, 0);">영수증수취명세</span></font></strong></p></td><td class="xl80" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">서(2)</span></font></strong></td><td class="xl80" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl81" style="border-color: black black black rgb(236, 233, 216); border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: red;"><strong><font color="#ffffff" face="바탕" size="2" style="background-color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl69" style="border-color: black rgb(236, 233, 216) black black; height: 12pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">①상 호</span></font></td><td class="xl70" style="border-color: black black black rgb(236, 233, 216); border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl72" style="border-color: black; border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" colspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">②사업자등록번호</span></font></td><td class="xl75" style="border-color: black; border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" colspan="3"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl69" style="border-color: black rgb(236, 233, 216) black black; height: 12pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">③성 명</span></font></td><td class="xl70" style="border-color: black black black rgb(236, 233, 216); border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl72" style="border-color: black; border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" colspan="2"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">④주민등록번호</span></font></td><td class="xl75" style="border-color: black; border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" colspan="3"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl76" style="border-color: black rgb(236, 233, 216) black black; height: 12pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl77" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl77" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl83" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><p align="right" style="text-align: right;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">영수증</span></font></strong></p></td><td class="xl83" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">수취명세 제출대상</span></font></strong></td><td class="xl77" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">거래내역</span></font></strong></td><td class="xl77" style="border-color: black rgb(236, 233, 216); border-bottom-width: 0.5pt; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td><td class="xl78" style="border-color: black black black rgb(236, 233, 216); border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><strong><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></strong></td></tr><tr height="16" style="height: 12pt;"><td height="32" class="xl73" style="border-color: black; height: 24pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑤일련번호</span></font></p></td><td class="xl74" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑥거래일자</span></font></p></td><td class="xl72" style="border-color: black; border-top-width: 0.5pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-top-style: solid; border-right-style: solid; border-bottom-style: solid; background-color: transparent;" colspan="4"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">공 급 자</span></font></p></td><td class="xl72" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑪거래금액</span></font></p></td><td class="xl72" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;" rowspan="2"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑫비 고</span></font></p></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl72" style="border-color: black; height: 12pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><p align="center"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑦상 호</span></font></p></td><td class="xl72" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑧성 명</span></font></p></td><td class="xl72" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑨사 업 장</span></font></p></td><td class="xl72" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><p align="center" style="text-align: center;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);">⑩사업자등록번호</span></font></p></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl67" style="border-color: black; height: 12pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl65" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"><span style="color: rgb(0, 0, 0);"> </span></font></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl67" style="border-color: black; height: 12pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl65" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td></tr><tr height="16" style="height: 12pt;"><td height="16" class="xl67" style="border-color: black; height: 12pt; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-left-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; border-left-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"></font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl65" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font></td><td class="xl67" style="border-color: black; border-right-width: 0.5pt; border-bottom-width: 0.5pt; border-right-style: solid; border-bottom-style: solid; background-color: transparent;"><font face="바탕" size="2"> </font><div class="autosourcing-stub-saved"><font face="바탕" size="2"></font></div></td></tr></tbody></table><p></p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"></span></strong></span></span> </p><p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><span style="color: rgb(255, 0, 0);"><span style="color: rgb(58, 50, 195);">부동산임대업,운수업</span><span style="color: rgb(58, 50, 195);">등</span> 신용카드단말기를 설치할 수 없는사업자와 거래시 <span style="color: rgb(58, 50, 195);">송금하시기 바랍니다. </span></span></strong></span></span></p><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><!--StartFragment--> <div class="바탕글"><table style="border: 0.28pt solid rgb(0, 0, 0); width: 714px; height: 67px; border-collapse: collapse;"><tbody><tr><td valign="top" style="padding: 1.41pt; border: currentColor; width: 296.51pt; height: 10.82pt;"><p class="바탕글" style="line-height: 102%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 8pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">■</span><span style="color: rgb(255, 0, 0); font-family: 돋움체; font-size: 8pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;"> </span><span style="font-family: 돋움체; font-size: 8pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">부가가치세법 시행규칙 [별지 제20호의7서식] </span><span style="color: rgb(0, 0, 255); font-family: 돋움체; font-size: 8pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;"><개정 2013.2.23></span></p></td><td valign="top" style="padding: 1.41pt; border: currentColor; width: 207.3pt; height: 10.82pt;"><p class="바탕글" style="line-height: 120%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 7pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">홈택스</span><span style="font-family: 돋움체; font-size: 7pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(<a class="con_link" target="_blank">www.hometax.go.kr)에서도</a> 신청할 수 있습니다.</span></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: currentColor; width: 503.81pt; height: 18.82pt;" colspan="2"><p class="제목"><span style="font-family: 한양견고딕; font-size: 14pt;"><strong><font face="굴림"><span style="font-size: 12pt;"><span style="color: rgb(58, 50, 195); font-size: 14pt;">간이과세자 부가가치세 </span>[ ]예정신고서 <span style="color: rgb(58, 50, 195); font-size: 14pt;">[●</span></span><span style="font-size: 12pt;"><span style="color: rgb(58, 50, 195); font-size: 14pt;">]신고서 </span>[ ]기한후과세표준신고서</span></font></strong></span></p></td></tr></tbody></table></div></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong></strong></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><strong><!--StartFragment--></strong> <p class="바탕글" style="line-height: 100%; -ms-layout-grid-mode: char;"><strong><span style="font-family: 굴림,gulim; font-size: 12pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"></span> </strong></p><p class="바탕글" style="line-height: 100%; -ms-layout-grid-mode: char;"><span style="color: rgb(58, 50, 195); font-family: 굴림,gulim; font-size: 12pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">□ </span><span style="color: rgb(58, 50, 195); font-family: 굴림,gulim; font-size: 12pt; mso-ascii-font-family: 돋움; mso-hansi-font-family: 돋움;">신고기간 년 ( 1월 1일 ~ 12월 31일) <span style="color: rgb(255, 0, 0);"><strong>신고일2014년1월25일</strong></span></span></p></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><!--StartFragment--> <div class="바탕글"></div></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="mso-fareast-font-family: 바탕;"><span id="husky_bookmark_end_1365090975937"><span id="husky_bookmark_end_1365090981046"><span id="husky_bookmark_start_1365091000531"></span></span></span><!--StartFragment--> <div class="바탕글"><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse;"><tbody><tr><td valign="center" style="border-width: 0.28pt medium; border-style: solid none; border-color: rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 503.81pt; height: 12.82pt;" colspan="8"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 11pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">❶ 신고내용</span></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 227.86pt; height: 12.82pt;" colspan="4"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">구 분</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt; width: 76.31pt; height: 12.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">금 액</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt; width: 80.42pt; height: 12.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">부가가치율</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt; width: 29.21pt; height: 12.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세율</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 12.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세 액</span></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 21.28pt; height: 107.94pt;" rowspan="7"><p class="바탕글" style="text-align: center; line-height: 80%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">과세</span></p><p class="바탕글" style="text-align: center; line-height: 80%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">표준</span></p><p class="바탕글" style="text-align: center; line-height: 40%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p><p class="바탕글" style="text-align: center; line-height: 80%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">및</span></p><p class="바탕글" style="text-align: center; line-height: 40%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p><p class="바탕글" style="text-align: center; line-height: 80%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">매출</span></p><p class="바탕글" style="text-align: center; line-height: 80%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세액</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 27.27pt; height: 67.44pt;" rowspan="4"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">과</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">분</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 155.11pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">전기ㆍ가스ㆍ증기 및 수도사업</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 24.2pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(1)</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 76.31pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 80.42pt; height: 16.86pt;"><p align="center" style="text-align: center;"><span style="font-size: 9pt;">5/100</span></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 29.21pt; height: 16.86pt;"><p align="center"><span style="font-size: 9pt;">10%</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 155.11pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"><strong><span style="color: rgb(58, 50, 195);">소매업</span></strong>, 재생용 재료수집 및 판매업, <strong><span style="color: rgb(58, 50, 195);">음식점업</span></strong></span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(2)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 16.86pt;"><p align="center" style="text-align: center;"><span style="font-size: 9pt;">10/100</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 16.86pt;"><p align="center" class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 9pt;">10</span>%<!-- Removed Tag Filtered (v:shapetype) --><!-- Removed Tag Filtered (v:stroke) --><!-- Removed Tag Filtered (v:formulas) --><!-- Not Allowed Tag Filtered --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 155.11pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"><span style="color: rgb(255, 0, 0);"><strong>제조업</strong></span> 농ㆍ임ㆍ어업, <strong><span style="color: rgb(255, 0, 0);">숙박업</span></strong>, </span></p><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"><strong><span style="color: rgb(255, 0, 0);">운수 및 통신업</span></strong></span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(3)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 16.86pt;"><p align="center" style="text-align: center;"><span style="font-size: 9pt;">20/100</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 16.86pt;"><p align="center"><span style="font-size: 9pt;">10%</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 155.11pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">건설업, <strong><span style="color: rgb(0, 158, 37);">부동산임대업,</span></strong> </span></p><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"></span><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">기타 서비스업</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(4)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 16.86pt;"><p align="center" class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 9pt;">30/100</span><!-- Removed Tag Filtered (v:shapetype) --><!-- Removed Tag Filtered (v:stroke) --><!-- Removed Tag Filtered (v:formulas) --><!-- Not Allowed Tag Filtered --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 16.86pt;"><p align="center"><span style="font-size: 9pt;">10%</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 16.86pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">영 세 율 적 용 분</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(5)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 16.86pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 16.86pt;"></td><td valign="center" style="background: rgb(193, 193, 193); border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 16.86pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">재 고 납 부 세 액</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(6)</span></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">합 계</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(7)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">㉮</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 21.28pt; height: 82.74pt;" rowspan="7"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">공</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">제</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">액</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.8pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">매입세금계산서 등 수취세액공제</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(8)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 70.92pt;" rowspan="6"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">뒤쪽</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">참조</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.8pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.8pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">의 제 매 입 세 액 공 제</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(9)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.8pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.8pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">매입자발행세금계산서 세액공제</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(10)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.8pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">전 자 신 고 세 액 공 제</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(11)</span></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.8pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">신용카드매출전표등 발행세액공제</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(12)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.8pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.9pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;"> 기 타</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.9pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(13)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.9pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.9pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.9pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 20pt; margin-left: 20pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">합 계</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(14)</span></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">㉯</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 203.66pt; height: 11.82pt;" colspan="3"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;"></span><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">금지금 매입자 납부특례 기납부세액</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(15)</span></p></td><td valign="center" style="background: rgb(174, 174, 174); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">㉰</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 203.66pt; height: 11.82pt;" colspan="3"><p class="바탕글" style="text-align: center; line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">예 정 고 지 세 액</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(16)</span></p></td><td valign="center" style="background: rgb(174, 174, 174); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr></tbody></table></div><!--StartFragment--> <div class="바탕글"><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse;"><tbody><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(93, 93, 93) currentColor; padding: 1.41pt; width: 21.28pt; height: 106.38pt;" rowspan="9"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">가</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">산</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">세</span></p><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">액</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">미등록 및 허위등록 가산세</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(17)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p align="center" class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 8pt;"></span><!-- Removed Tag Filtered (o:p) --><span style="font-size: 7pt;">5/1000</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 62.98pt; height: 47.28pt;" rowspan="4"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">신고</span></p><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">불성실</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 119.4pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">무신고(일반)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(18)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 8pt;"><span style="font-size: 7pt;">20/100 </span></span><!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;"> </span><!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 119.4pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">무신고(부당)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(19)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p align="right" class="바탕글" style="text-align: right; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;">40/100</span> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 119.4pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">과소신고(일반)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(20)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p align="left" class="바탕글" style="text-align: left; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;">10/100</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 119.4pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">과소신고(부당)</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(21)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p align="left" class="바탕글" style="text-align: left; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;">40/100</span><span style="font-size: 7pt;"> </span><!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;"> </span><!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">납 부 불 성 실 가 산 세</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(22)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <span style="font-size: 9pt;">경과일수</span><span style="font-size: 9pt;"> ×</span><!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;">3/10000</span> </p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">결정ㆍ경정기관확인매입세액공제가산세</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(23)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p align="left" class="바탕글" style="text-align: left; line-height: 90%; -ms-layout-grid-mode: char;"> <span style="font-size: 7pt;">1/100</span><span style="font-size: 7pt;"> </span><!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;"> </span><!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">영세율 과세표준 신고 불성실 가산세</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(24)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-size: 7pt;">5/1000</span> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 182.38pt; height: 11.82pt;" colspan="2"><p class="바탕글" style="line-height: 90%; margin-right: 10pt; margin-left: 10pt; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">합 계</span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 24.2pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(25)</span></p></td><td valign="center" style="background: rgb(255, 255, 255); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 76.31pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="background: rgb(193, 193, 193); padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 80.42pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(93, 93, 93); width: 29.21pt; height: 11.82pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">㉱</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(93, 93, 93) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.82pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 304.17pt; height: 11.8pt;" colspan="5"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">차감 납부할 세액(환급받을 세액) (㉮－㉯-</span><span style="font-family: 돋움체; font-size: 9pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">㉰</span><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">+㉱)</span></p></td><td valign="center" style="background: rgb(193, 193, 193); border-width: 0.28pt; border-style: solid; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(0, 0, 0); padding: 1.41pt; width: 80.42pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td><td valign="center" style="border-width: 0.28pt; border-style: solid; border-color: rgb(93, 93, 93) rgb(93, 93, 93) rgb(0, 0, 0); padding: 1.41pt; width: 29.21pt; height: 11.8pt;"><p class="바탕글" style="text-align: center; line-height: 90%; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 9pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(26)</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(93, 93, 93) currentColor rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt; width: 90.01pt; height: 11.8pt;"><p class="바탕글" style="line-height: 90%; -ms-layout-grid-mode: char;"> <!-- Removed Tag Filtered (o:p) --></p></td></tr></tbody></table></div><p class="바탕글"> </p></span></span></span><span style="font-family: 바탕,batang; font-size: 11pt;"><span style="font-family: 바탕,batang; font-size: 11pt;"><!--StartFragment--> <div class="바탕글"><table style="border: 0.28pt solid rgb(0, 0, 0); width: 712px; height: 127px; border-collapse: collapse;"><tbody><tr><td valign="center" style="border-width: 0.28pt 0.28pt 0.28pt medium; border-style: solid solid solid none; border-color: rgb(0, 0, 0) rgb(93, 93, 93) rgb(0, 0, 0) currentColor; padding: 1.41pt 5.1pt; width: 59.01pt; height: 101.52pt;"><p class="바탕글" style="text-align: center; line-height: 1.2;"><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">첨부서류</span></p></td><td valign="center" style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 382.42pt; height: 101.52pt;"><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">1. </span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">매입처별세금계산서합계표</span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">2. 매입자발행세금계산서합계표</span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">3. 영세율 첨부서류(영세율 적용을 받는 자만 해당합니다) </span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">4</span><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">. </span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">부동산임대공급가액명세서(부동산임대업자만 해당합니다)</span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">5. </span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">사업장현황명세서</span><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">(음식, 숙박, 기타 서비스 사업자가 확</span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">정</span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">신</span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">고를 하는 </span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"> 경우만 해당합니다</span><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">)</span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">6. 의제매입세액공제신고서 </span></p><p class="바탕글" style="line-height: 1.2; -ms-layout-grid-mode: char;"><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;">7. 그 밖에 「</span><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;">부가가치세법 시행규칙」 제23조의5에 따른 해당</span><span style="font-family: 돋움체; font-size: 10pt; mso-hansi-font-family: 돋움체; mso-fareast-font-family: 돋움체;"> 서류</span></p></td><td valign="center" style="border-width: 0.28pt medium 0.28pt 0.28pt; border-style: solid none solid solid; border-color: rgb(0, 0, 0) currentColor rgb(0, 0, 0) rgb(93, 93, 93); padding: 1.41pt 5.1pt; width: 52.95pt; height: 101.52pt;"><p class="바탕글" style="text-align: center; line-height: 1.2;"><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"> 수수료 </span></p><p class="바탕글" style="text-align: center; line-height: 1.2;"><span style="font-family: 돋움체; font-size: 10pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"></span><span style="font-family: 돋움체; font-size: 8pt; mso-ascii-font-family: 돋움체; mso-hansi-font-family: 돋움체;"><span style="font-size: 10pt;">없 음</span></span></p></td></tr></tbody></table></div><p> </p><div><table width="737" style="width: 553pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="737" style="width: 553pt; mso-width-source: userset; mso-width-alt: 23584;"></colgroup><tbody><tr height="17" style="height: 12.75pt; mso-height-source: userset;"><td width="737" height="17" class="xl65" style="border: rgb(236, 233, 216); width: 553pt; height: 12.75pt; background-color: transparent;"><strong><font color="#0033cc" face="맑은 고딕" size="2">제3조 【과세기간】</font></strong></td></tr><tr height="17" style="height: 12.75pt; mso-height-source: userset;"><td width="737" height="17" class="xl66" style="border: rgb(236, 233, 216); width: 553pt; height: 12.75pt; background-color: transparent;"><font face="맑은 고딕" size="2">① 사업자에 대한 부가가치세의 과세기간은 다음 각 호와 같다. <개정 2013.1.1></font></td></tr><tr height="17" style="height: 12.75pt; mso-height-source: userset;"><td width="737" height="17" class="xl68" style="border: rgb(236, 233, 216); width: 553pt; height: 12.75pt; background-color: black;"><a title="새창" class="con_link" href="http://taxinfo.nts.go.kr/docs/common/customer/popup_law_jomun.jsp?thetext=부가가치세법제25조" target="_blank"><span style="color: white; font-size: 10pt; font-weight: 700;"><font face="맑은 고딕" style="background-color: rgb(0, 0, 0);"><u>1. 제25조에 따른 간이과세자</u></font></span></a></td></tr><tr height="17" style="height: 12.75pt; mso-height-source: userset;"><td width="737" height="17" class="xl67" style="border: rgb(236, 233, 216); width: 553pt; height: 12.75pt; background-color: black;"><strong><font color="#ffffff" face="맑은 고딕" size="2" style="background-color: rgb(0, 0, 0);">1월 1일부터 12월 31일까지</font></strong></td></tr></tbody></table></div><div><table width="737" style="width: 553pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="737" style="width: 553pt; mso-width-source: userset; mso-width-alt: 23584;"><font style="background-color: rgb(0, 0, 0);"></font></colgroup><tbody><tr height="22" style="height: 16.5pt;"><td width="737" height="22" class="xl65" style="border: rgb(236, 233, 216); width: 553pt; height: 16.5pt; background-color: transparent;"><strong><font color="#0033cc" face="맑은 고딕" size="2">제26조의4 【예정부과와 납부】</font></strong></td></tr><tr height="144" style="height: 108pt;"><td width="737" height="144" class="xl66" style="border: rgb(236, 233, 216); width: 553pt; height: 108pt; background-color: yellow;"><font size="2"><font face="맑은 고딕"><font style="background-color: rgb(255, 255, 0);"><font style=""><font style=""><font style=""><font style=""><font style=""><font style=""><font style=""><font style=""><font style="">① 사업장 관할세무서장은 제27조에도 불구하고 간이과세자에 대하여 직전 과세기간에 대한 납부세액(</font><font class="font8" color="#ff0000">제32조의2제1항 또는 「조세특례제한법」 제104조의8제2항에 따라 납부세액에서 공제하거나 경감한 세액이 있는 경우에는 그 세액을 뺀 금액으로 하고, 제28조에 따른 결정 또는 경정과 「국세기본법」 제45조 및 제45조의2에 따른 수정신고 및 경정청구에 따른 결정이 있는 경우에는 그 내용이 반영된 금액으로 한다)</font></font><font class="font5">의 2분의 1에 해당하는 금액(</font></font><font class="font8" color="#ff0000">1천원 미만의 단수가 있을 때에는 그 단수금액은 버린다</font></font><font class="font5">)을</font></font><font class="font6"><strong> 1월 1일부터 6월 30일</strong></font></font><font class="font8" color="#ff0000">(이하 이 조에서 "예정부과기간"이라 한다</font></font><font class="font5">)까지의 납부세액으로 결정하여 대통령령으로 정하는 바에 따라 예정부과기간이 끝난 후 25일 이내(</font></font><font class="font8" color="#ff0000">이하 "예정부과기한"이라 한다</font></font><font class="font5">)까지 징수한다. 다만, 징수하여야 할 금액이 20만원 미만이거나 일반과세자에서 과세기간 개시일 현재 간이과세자로 변경된 경우에는 이를 징수하지 아니한다.</font></font></font></font></td></tr></tbody></table></div><div><table width="737" style="width: 553pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="737" style="width: 553pt; mso-width-source: userset; mso-width-alt: 23584;"><font style="background-color: rgb(255, 255, 0);"></font></colgroup><tbody><tr height="22" style="height: 16.5pt;"><td width="737" height="22" class="xl65" style="border: rgb(236, 233, 216); width: 553pt; height: 16.5pt; background-color: transparent;"><strong><font color="#0033cc" face="맑은 고딕" size="2">제29조 【납부의무의 면제】</font></strong></td></tr><tr height="54" style="height: 40.5pt;"><td width="737" height="54" class="xl66" style="border: rgb(236, 233, 216); width: 553pt; height: 40.5pt; background-color: yellow;"><font size="2"><font face="맑은 고딕"><font style="background-color: rgb(255, 255, 0);"><font style=""><font style=""><font style=""><font style="">① 간이과세자의 해당 과세기간에 대한 공급대가가 </font><font class="font7" color="#ff0000"><strong>2천400만원 미만인 경우에는</strong></font></font><font class="font5"> 제26조제2항에 따른 납부세액은 제26조의4 및 제27조에도 불구하고 </font></font><font class="font7" color="#ff0000"><strong>납부할 의무를 면제한다</strong></font></font><font class="font5">. 다만, 제26조의2에 따라 납부세액에 더하여야 할 세액은 그러하지 아니하다. <개정 2013.1.1></font></font></font></font></td></tr></tbody></table></div><div><table width="737" style="width: 553pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="737" style="width: 553pt; mso-width-source: userset; mso-width-alt: 23584;"><font style="background-color: rgb(255, 255, 0);"></font></colgroup><tbody><tr height="79" style="height: 59.25pt; mso-height-source: userset;"><td width="737" height="79" class="xl65" style="border: rgb(236, 233, 216); width: 553pt; height: 59.25pt; background-color: transparent;"><font face="맑은 고딕" size="2">③ 제1항을 적용할 때 해당 과세기간에 신규로 사업을 시작한 간이과세자에 대하여는 그 사업개시일부터 그 과세기간 종료일까지의 공급대가의 합계액을<strong><span style="color: rgb(58, 50, 195);"> 12개월로 환산한 금액을 기준으로 하고</span></strong>, 휴업자ㆍ폐업자 및 과세기간 중 과세유형을 전환한 간이과세자에 대하여는 그 과세기간 개시일부터 휴업일ㆍ폐업일 및 과세유형 전환일까지의 공급대가의 합계액을<span style="color: rgb(58, 50, 195);"><strong> 12개월로 환산한 금액을 기준으로 한다.</strong></span> 이 경우 1개월 미만의 끝수가 있을 때에는 이를 1개월로 한다. <개정 2013.1.1><div class="autosourcing-stub"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;">[출처]</strong> <a href="http://blog.naver.com/gyun9958/110157994564" target="_blank"><u><font color="#0066cc">2013년1기예정(법인)부가세신고.납부2013.04.25.2013년2기확정(개인)부가가치세신고.납부2013.07.25매출매입장등</font></u></a><span style="padding: 0px 7px 0px 5px;">|</span><strong style="padding: 0px 7px 0px 0px;">작성자</strong> <a href="http://blog.naver.com/gyun9958" target="_blank"><u><font color="#0066cc">오정균세무사</font></u></a></p></div></font></td></tr></tbody></table></div></span><div></div></span><div></div></div><p></p>
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