이금주 세무사, 경영학 박사 학위 취득(세무사신문 )

<table width="100%" height="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="100%" height="100%" align="center" valign="top"><table width="952" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="100%"><img width="1" height="10" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr><tr><td width="100%"> <table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td bgcolor="#9c9c9c" colspan="5"><img width="1" height="3" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr><tr><td bgcolor="#9c9c9c"><img width="3" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td><td bgcolor="#efefef"><img width="8" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td><td width="930"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tbody><tr><td height="103"><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="117" align="center"><table border="0" cellspacing="4" cellpadding="0"><tbody><tr><td height="1"></td></tr><tr height="15"><td align="center"></td></tr><tr><td align="center"><b><font style="font: bold 9pt/normal 굴림; font-size-adjust: none; font-stretch: normal;">2013년 12월 18일</font></b></td></tr><tr><td align="center"> </td></tr></tbody></table></td><td><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td><a href="http://kacpta.or.kr/webzine/"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Ftop_logo.gif" border="0"></a></td></tr><tr><td><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr height="31"><td width="140" align="center" background="/webzine/images/tit_c_blue.gif"><a href="http://kacpta.or.kr/webzine/articles.asp?cate_key=82"><font style="font: bold 9pt/normal 굴림; color: rgb(10, 97, 137); font-size-adjust: none; font-stretch: normal;"><u>전/체/기/사</u></font></a></td><td width="2"><u></u></td><td width="140" align="center" background="/webzine/images/tit_c_green.gif"><a href="http://kacpta.or.kr/webzine/articles.asp?cate_key=36"><font style="font: bold 9pt/normal 굴림; color: rgb(75, 118, 15); font-size-adjust: none; font-stretch: normal;"><u>세/정/뉴/스</u></font></a></td><td width="2"><u></u></td><td width="140" align="center" background="/webzine/images/tit_c_brown.gif"><a href="http://kacpta.or.kr/webzine/articles.asp?cate_key=3"><font style="font: bold 9pt/normal 굴림; color: rgb(137, 118, 17); font-size-adjust: none; font-stretch: normal;"><u>세/무/사/회/소/식</u></font></a></td><td width="2"><u></u></td><td width="140" align="center" background="/webzine/images/tit_c_red.gif"><a href="http://kacpta.or.kr/webzine/board/board.asp?mode=list&cate_key=13&bbs_idx=25"><font style="font: bold 9pt/normal 굴림; color: rgb(153, 81, 74); font-size-adjust: none; font-stretch: normal;"><u>컨/텐/츠</u></font></a></td><td width="1"><u></u></td></tr></tbody></table></td></tr></tbody></table></td><td width="247" align="center" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td height="9"><u></u></td></tr><tr><td align="center"><table width="230" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td height="53" align="center" style="border: 1px solid rgb(198, 198, 198);" bgcolor="#f4f4f4"><table width="85%" border="0" cellpadding="0"><tbody><tr><td><b>세/금/문/제</b></td></tr><tr><td>조세전문가인 세무사에게 !</td></tr></tbody></table></td></tr></tbody></table></td></tr><tr><td height="16"></td></tr><tr><td align="center"><a class="tmenu" href="xxjavascript:newWin2('/users/user_account/user_frm.asp?page=/users/user_account/user_login.asp','users',595,620);"><u><font color="#0066cc">로그인</font></u></a> <font color="#aaaaaa">|</font> <a class="tmenu" href="xxjavascript:newWin2('/users/user_account/user_frm.asp?page=/users/user_account/user_chkname.asp','users',595,620);"><u><font color="#0066cc">회원가입</font></u></a> <font color="#aaaaaa">|</font> <a class="tmenu" href="http://kacpta.or.kr/webzine/board/board.asp?bbs_idx=6&cate_key=40"><u><font color="#0066cc">공지사항</font></u></a> <font color="#aaaaaa">|</font> <a class="tmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=82"><u><font color="#0066cc">전체보기</font></u></a></td></tr></tbody></table></td></tr></tbody></table></td></tr> <tr><td bgcolor="#d3d3d3"><img width="3" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr> <tr><td height="200" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="115" valign="top"> <table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr height="8"><td width="16"></td><td width="89"></td><td width="10"></td></tr><tr height="2"><td colspan="3"></td></tr><tr height="19"><td></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=82" target="_self"><b><font color="#0066cc"><u>전체기사</u></font></b></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="2"><td colspan="3"><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=36" target="_self"><b><font color="#0066cc"><u>세정뉴스</u></font></b></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=78" target="_self"><font color="#0066cc"><u>조세뉴스</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=29" target="_self"><font color="#0066cc"><u>국세/지방세</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=69" target="_self"><font color="#0066cc"><u>예규/판례</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=65" target="_self"><font color="#0066cc"><u>국제조세</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=88" target="_self"><font color="#0066cc"><u>사회ㆍ경제</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=75" target="_self"><font color="#0066cc"><u>기타</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="2"><td colspan="3"><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=3" target="_self"><b><font color="#0066cc"><u>세무사회소식</u></font></b></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/pdf/pdf.asp" target="_self"><font color="#0066cc"><u>신문보기(PDF)</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=46" target="_self"><font color="#0066cc"><u>회무</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=20" target="_self"><font color="#0066cc"><u>인터뷰</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=33" target="_self"><font color="#0066cc"><u>제언ㆍ기고</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=71" target="_self"><font color="#0066cc"><u>회원동정</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=32" target="_self"><font color="#0066cc"><u>기획</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=68" target="_self"><font color="#0066cc"><u>특집</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=34" target="_self"><font color="#0066cc"><u>상담사례</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=63" target="_self"><font color="#0066cc"><u>동호회소식</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=37" target="_self"><font color="#0066cc"><u>용어해설</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=38" target="_self"><font color="#0066cc"><u>연중기획</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=64" target="_self"><font color="#0066cc"><u>신간안내</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="2"><td colspan="3"><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/board/board.asp?mode=list&cate_key=13&bbs_idx=25" target="_self"><b><font color="#0066cc"><u>컨텐츠</u></font></b></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="10"><td colspan="3"><font color="#0066cc"><u><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=47" target="_self"><font color="#0066cc"><u>생활ㆍ문화</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=70" target="_self"><font color="#0066cc"><u>관련부처 소식</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/articles.asp?cate_key=72" target="_self"><u><font color="#0066cc">사람과사람</font></u></a></td><td><u><font color="#0066cc"></font></u></td></tr><tr height="10"><td colspan="3"><u><font color="#0066cc"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></font></u></td></tr><tr height="2"><td colspan="3"><u><font color="#0066cc"></font></u></td></tr><tr height="19"><td><u><font color="#0066cc"></font></u></td><td><b>커뮤니티</b></td><td></td></tr><tr height="10"><td colspan="3"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></td></tr><tr height="19"><td></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/board/board.asp?mode=list&cate_key=40&bbs_idx=6" target="_self"><font color="#0066cc"><u>공지사항</u></font></a></td><td><font color="#0066cc"><u></u></font></td></tr><tr height="19"><td><font color="#0066cc"><u></u></font></td><td><a class="wmenu" href="http://kacpta.or.kr/webzine/vote/vote.asp?cate_key=58" target="_self"><u><font color="#0066cc">네티즌여론조사</font></u></a></td><td><u><font color="#0066cc"></font></u></td></tr><tr height="10"><td colspan="3"><u><font color="#0066cc"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fline_leftmenu.gif"></font></u></td></tr><tr><td height="100" colspan="3"> </td></tr></tbody></table> </td><td width="3" bgcolor="#efefef"></td><td width="565" valign="top"> <table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td align="center"><table width="510" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td height="20"></td></tr><tr><td><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="50%" height="40" rowspan="2"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fdata%2Fcategory%2Ftit_3.jpg" border="0"></td><td width="50%" height="35" align="right" valign="bottom"><font style="font: 9pt/normal 돋움; color: black; font-size-adjust: none; font-stretch: normal;">홈>>세무사회소식</font> </td></tr><tr><td height="5"></td></tr></tbody></table></td></tr><tr><td height="1" bgcolor="black"></td></tr><tr><td height="5"></td></tr><tr><td><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td align="left"><a href="http://kacpta.or.kr/webzine/articles.asp?cate_key=3"><img align="absmiddle" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fbtn_list.gif" border="0"></a> <font color="#aaaaaa">[조회: 1101]</font> </td><td align="right"> <a href="xxjavascript:newWin2('/webzine/print.htm','print','640','500');"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_print.gif" border="0"></a> <a href="xxjavascript:SetFontSize('B')"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_plus.gif" border="0"></a> <a href="xxjavascript:SetFontSize('S')"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_minus.gif" border="0"></a> </td></tr></tbody></table></td></tr><tr><td height="70"><span id="title"><font style="color: navy; font-family: 바탕, arial; font-size: 18px; font-weight: bold;">이금주 세무사, 경영학 박사 학위 취득</font></span></td></tr><tr><td><span id="subtitle"><font style="color: royalblue; font-family: 바탕, arial; font-size: 16px; font-weight: bold;"></font></span></td></tr><tr><td class="article"><span id="content"><div><p style="margin-top: 0px; margin-bottom: 0px;"> </p><p style="margin-top: 0px; margin-bottom: 0px;"><img align="left" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fdata%2Farticles%2F200807%2F%EC%9D%B4%EA%B8%88%EC%A3%BC%EC%84%B8%EB%AC%B4%EC%82%AC.jpg" vspace="30" hspace="30"></p><p style="margin-top: 0px; margin-bottom: 0px;">이금주(10173) 세무사는 ‘세무대리 서비스 보수 결정 요인에 관한 연구’라는 논문으로 경원대 대학원에서 경영학 박사학위를 취득했다.</p><p style="margin-top: 0px; margin-bottom: 0px;"><br>이 세무사는 “기장, 조정, 불복청구 등과 관련 적정한 보수와 성실한 세무서비스가 실현되야 한다는 측면에서 박사 논문을 쓰게 됐다”면서 “논문을 통해 납세자의 이해와 서비스 만족도가 높아졌으면 한다”고 밝혔다.</p><p style="margin-top: 0px; margin-bottom: 0px;"> </p><p style="margin-top: 0px; margin-bottom: 0px;"> </p><p style="margin-top: 0px; margin-bottom: 0px;"> </p><p style="margin-top: 0px; margin-bottom: 0px;">세무사신문 제488호 (2008.7.17)</p></div></span> </td></tr> <tr><td height="5"></td></tr><tr><td height="1" bgcolor="black"></td></tr><tr><td height="5"></td></tr><tr><td><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td align="left"><a href="http://kacpta.or.kr/webzine/articles.asp?cate_key=3"><img align="absmiddle" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fbtn_list.gif" border="0"></a> <font color="#aaaaaa">[조회: 1101]</font> </td><td align="right"> <a href="xxjavascript:newWin2('/webzine/print.htm','print','640','650');"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_print.gif" border="0"></a> <a href="xxjavascript:SetFontSize('B')"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_plus.gif" border="0"></a> <a href="xxjavascript:SetFontSize('S')"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fiw_minus.gif" border="0"></a> </td></tr></tbody></table></td></tr> <tr><td height="20"></td></tr></tbody></table></td></tr><tr><td height="30"> </td></tr></tbody></table> </td><td width="1" bgcolor="#9c9c9c"></td><td width="246" valign="top"> <table width="100%" border="0" cellspacing="5" cellpadding="0"><tbody><tr><td height="30" bgcolor="#eaeaea"><table width="100%" height="100%" border="0" cellspacing="5" cellpadding="0"> <xform name="atc_search" id="atc_search" action="/webzine/searchs.asp"></xform><tbody><tr height="100%"><td><select name="keyfield"><option value="atc_title" selected="">기사검색</option></select></td><td><input name="keyword" class="inputM" style="width: 110px;" type="text"></td><td><input align="absmiddle" type="image" src="http://kacpta.or.kr/webzine/images/btn_go_search.gif" border="0"></td></tr></tbody></table></td></tr> <tr><td>  </td></tr><tr><td></td></tr>     </tbody></table> </td></tr></tbody></table></td></tr> <tr><td bgcolor="#d3d3d3"><img width="3" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr> <tr><td valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="100%" height="60" align="center"><font color="#606060"> </font> </td></tr><tr><td height="20"> </td></tr></tbody></table></td></tr> </tbody></table></td><td bgcolor="#efefef"><img width="8" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td><td bgcolor="#9c9c9c"><img width="3" height="1" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr><tr><td bgcolor="#9c9c9c" colspan="5"><img width="1" height="3" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr></tbody></table> </td></tr><tr><td width="100%"><img width="1" height="20" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fkacpta.or.kr%2Fwebzine%2Fimages%2Fblank.gif"></td></tr></tbody></table></td></tr></tbody></table>