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<TR style="HEIGHT: 32.25pt; mso-height-source: userset" height=43>
<TD class=xl43 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 351pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 32.25pt; BACKGROUND-COLOR: transparent; mso-ignore: colspan" width=468 colSpan=2 height=43>
<P align=center><FONT face=휴먼엑스포 size=5><STRONG> 양 도 소 득 세 율 표</STRONG></FONT></P>
<P align=center><FONT face=휴먼엑스포 size=5><STRONG> <FONT size=4>(2008년 9월 현재)</FONT></STRONG></FONT></P></TD>
<TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 55pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=73><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 67pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" width=89><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD></TR>
<TR style="HEIGHT: 7.5pt; mso-height-source: userset" height=10>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 7.5pt; BACKGROUND-COLOR: transparent" height=10><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD>
<TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=휴먼엑스포 size=5><STRONG></STRONG></FONT></TD></TR>
<TR style="HEIGHT: 21pt; mso-height-source: userset" height=28>
<TD class=xl44 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-ignore: colspan" colSpan=4 height=28><STRONG><FONT face=가을체 color=#000000>◆. 토지, 건물, 지상권, 전세권, 부동산을 취득할 수 있는 권리(분양권, 입주권 등)</FONT></STRONG></TD></TR>
<TR style="HEIGHT: 10.5pt; mso-height-source: userset" height=14>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 10.5pt; BACKGROUND-COLOR: transparent" height=14><STRONG><FONT face=가을체 color=#000000></FONT></STRONG></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><STRONG><FONT face=가을체 color=#000000></FONT></STRONG></TD>
<TD class=xl25 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><STRONG><FONT face=가을체 color=#000000></FONT></STRONG></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><STRONG><FONT face=가을체 color=#000000></FONT></STRONG></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl24 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34><FONT face=돋움 color=#000000> <FONT size=2> 보 유 기 간</FONT></FONT></TD>
<TD class=xl24 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> 과<SPAN style="mso-spacerun: yes"> </SPAN>표</FONT></TD>
<TD class=xl24 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> 세<SPAN style="mso-spacerun: yes"> </SPAN>율</FONT></TD>
<TD class=xl24 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> 누진공제</FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl46 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: black 0.5pt solid; HEIGHT: 104.4pt; BACKGROUND-COLOR: transparent" height=136 rowSpan=4>
<P align=center><FONT size=2> 2년 이상</FONT></P></TD>
<TD class=xl29 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 140pt; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" width=187><SPAN lang=EN-US><FONT size=2><SPAN style="mso-spacerun: yes"> </SPAN>1천만 <= 과표</FONT></SPAN></TD>
<TD class=xl39 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'9 %"><FONT face=돋움 color=#000000 size=2> 9 %</FONT></TD>
<TD class=xl35 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'0"><FONT face=돋움 color=#000000 size=2> 0</FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl30 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; WIDTH: 140pt; BORDER-BOTTOM: #ece9d8 0.5pt; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" width=187 height=34><SPAN lang=EN-US><FONT size=2><SPAN style="mso-spacerun: yes"> </SPAN>1천만 <<SPAN style="mso-spacerun: yes"> </SPAN>과표 <= 4천만</FONT></SPAN></TD>
<TD class=xl40 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'18 %"><FONT face=돋움 color=#000000 size=2> 18 %</FONT></TD>
<TD class=xl36 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'-90만원"><SPAN lang=EN-US><FONT size=2> -90만원</FONT></SPAN></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl30 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; WIDTH: 140pt; BORDER-BOTTOM: #ece9d8 0.5pt; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" width=187 height=34><SPAN lang=EN-US><FONT size=2><SPAN style="mso-spacerun: yes"> </SPAN>4천만 <<SPAN style="mso-spacerun: yes"> </SPAN>과표 <= 8천만</FONT></SPAN></TD>
<TD class=xl41 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'27 %"><FONT face=돋움 color=#000000 size=2> 27 %</FONT></TD>
<TD class=xl37 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8 0.5pt; BACKGROUND-COLOR: transparent" x:str="'-450만원"><FONT face=돋움 color=#000000 size=2> -450만원</FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl31 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; WIDTH: 140pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" width=187 height=34><SPAN lang=EN-US><FONT size=2><SPAN style="mso-spacerun: yes"> </SPAN>8천만 ><SPAN style="mso-spacerun: yes"> </SPAN>과표</FONT></SPAN></TD>
<TD class=xl42 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="'36 %"><FONT face=돋움 color=#000000 size=2> 36 %</FONT></TD>
<TD class=xl38 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="'-1170만원"><FONT face=돋움 color=#000000 size=2> -1170만원</FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl32 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT size=2> 1년 이상 ~ 2년 미만</FONT></P></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl34 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="'40 %"><FONT face=돋움 color=#000000 size=2> 40 %</FONT></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl32 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><SPAN lang=EN-US><FONT size=2> 1년 미만</FONT></SPAN></P></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl34 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="'50 %"><FONT face=돋움 color=#000000 size=2> 50 %</FONT></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl27 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT size=2> 소득세법 제104조 제1항 제2의 3에 의한</FONT></P></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl26 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:str="'60 %"><FONT face=돋움 color=#000000 size=2> 60 %</FONT></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl28 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT face=돋움 color=#000000 size=2> 1세대 3주택 이상자 주택</FONT></P></TD>
<TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl28 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl23 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl27 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT size=2> 소득세법 제104조 제1항 제2의 4에 의한</FONT></P></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl26 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" x:str="'60 %"><FONT face=돋움 color=#000000 size=2> 60 %</FONT></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl26 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: #ece9d8; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT face=돋움 color=#000000 size=2> 1세대 3주택, 입주권 이상자의 주택</FONT></P></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl26 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl22 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: windowtext; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR>
<TR style="HEIGHT: 26.1pt; mso-height-source: userset" height=34>
<TD class=xl34 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 26.1pt; BACKGROUND-COLOR: transparent" height=34>
<P align=center><FONT face=돋움 color=#000000 size=2> 미등기 양도</FONT></P></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD>
<TD class=xl34 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" x:str="'70 %"><FONT face=돋움 color=#000000 size=2> 70 %</FONT></TD>
<TD class=xl33 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"><FONT face=돋움 color=#000000 size=2> </FONT></TD></TR></TBODY></TABLE></CENTER>
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