(7) 소득세의 계산구조

(7) 소득세의 계산구조   <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; MARGIN-LEFT: 1.72pt; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; BACKGROUND: #d6d6d6; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 29.02pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 285.86pt" vAlign=center rowSpan=17> 종     합     소     득   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 이자소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 이자소득 금 액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; BACKGROUND: #d6d6d6; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 29.02pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 285.86pt" vAlign=center rowSpan=17> 종   합   소   득   금   액 (주1)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)분리과세소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 배당소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (+)Gross-up 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 배당소득 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)분리과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 사업소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (-)필요경비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 사업소득 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 근로소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (-)근로소득 공 제</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 근로소득 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)분리과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 연금소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (-)연금소득 공 제</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 연금소득 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)분리과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 12.82pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 65.81pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 기타소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)비과세소득</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 총수입금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 68.64pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> (-)필요경비</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 0pt; BORDER-TOP: medium none; PADDING-LEFT: 0pt; PADDING-BOTTOM: 0pt; BORDER-LEFT: medium none; WIDTH: 14.87pt; PADDING-TOP: 0pt; BORDER-BOTTOM: medium none; HEIGHT: 36.96pt" vAlign=center rowSpan=2> =</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 62.98pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 36.96pt" vAlign=center rowSpan=2> 기타소득 금 액</TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: #000000 0.28pt solid; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 85.62pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> (-)분리과세소득</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 13.03pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD></TR></TBODY></TABLE>   (주1) 결손금과 이월결손금 차감후 소득금액임 사업소득의 결손금은 해당 과세기간의 다른 소득금액에서 공제하며, 미공제된 결손금은 10년간 이월하여 종합소득금액에서 공제하지만, 부동산임대업에서 발생한 결손금은 해당 과세기간의 다른 소득금액에서 공제하지 않고 10년간 이월하여 부동산임대업의 소득금액에서 공제한다. <TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse"> <TBODY> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> 종합소득금액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> #1. 종합소득공제</TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> (-)</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 종합소득공제#1</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> ① 기본공제</TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> 종합소득과세표준</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> ② 추가공제 </TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> (×)</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 세율</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> ③ 다자녀추가공제 : 근로소득자와 사업소득자에 한하여 적용됨</TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> 종합소득 산출세액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> ④ 특별공제 - 근로자 : 신청○→항목별공제, 신청×→표준공제(100만원)</TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> (-)</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.48pt" vAlign=center> 세액공제ㆍ세액감면</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> - 기타의 소득자 : 표준공제(60만원;성실 100만원)+기부금공제</TD></TR> <TR> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 34.91pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center>   </TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: #000000 0.28pt solid; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 102.32pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: #000000 1.98pt double; HEIGHT: 18.48pt" vAlign=center> 종합소득 결정세액</TD> <TD style="BORDER-RIGHT: medium none; PADDING-RIGHT: 5.1pt; BORDER-TOP: medium none; PADDING-LEFT: 5.1pt; PADDING-BOTTOM: 1.41pt; BORDER-LEFT: medium none; WIDTH: 376.83pt; PADDING-TOP: 1.41pt; BORDER-BOTTOM: medium none; HEIGHT: 18.48pt" vAlign=center> ⑤ 기타 소득공제 : 연금보험료공제, 신용카드사용금액소득공제</TD></TR></TBODY></TABLE> ✔ 사업소득에서 발생한 결손금에 대해서는 다른 종합소득금액에서 공제한다. ✔ 부동산임대업에서 발생한 결손금에 대해서는 다른 종합소득금액에서 공제한다. ×