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<section class="board-view-head" style="border-top: 2px solid rgb(17, 17, 17); border-bottom: 1px solid rgb(170, 170, 170); color: rgb(51, 51, 51); font-family: "Nanum Gothic"; font-size: 16px; font-weight: bold;"><div class="tit" style="margin: 0px; padding: 9px 100px 9px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(236, 236, 236); border-left-color: initial; border-image: initial; background: transparent; vertical-align: baseline; position: relative; height: 22px;"><h4 style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 22px; float: left;">[접수중] 기업의 경비지출증빙에 대한 세무처리 실무교육</h4><p class="date" style="margin-right: 10px; padding-left: 21px; border: 0px; background: transparent; vertical-align: baseline; position: absolute; display: inline-block; font-size: 13px; line-height: 22px; font-weight: normal; top: 9px; right: 0px;"><span class="icon clock" style="margin: -9px 0px 0px; padding: 0px; border: 0px; background: url("../imgs/sprite.png?v=14") -29px -30px no-repeat; vertical-align: middle; text-indent: -9999px; font-size: 0px; line-height: 0; display: inline-block; width: 16px; height: 16px; position: absolute; left: 0px; top: 11px;"></span>2017.03.17</p></div><div class="info" style="margin: 0px; padding: 9px 10px; border: 0px; background: transparent; vertical-align: baseline; overflow: hidden;"><ul class="file" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; list-style: none; float: left; max-width: 500px; width: auto !important;"><li style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; list-style: none; float: left; width: 90px; line-height: 22px; font-size: 14px; color: rgb(118, 118, 118);"><span class="tit" style="margin: 0px 20px 0px 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; display: inline-block; height: 22px; line-height: 22px; color: rgb(51, 51, 51);"><span class="icon download" style="margin: 0px 0px 4px; padding: 0px; border: 0px; background: url("../imgs/sprite.png?v=14") -11px -127px no-repeat; vertical-align: middle; text-indent: -9999px; font-size: 0px; line-height: 0; display: inline-block; width: 9px; height: 11px;"></span> 참가신청</span></li><li style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; list-style: none; float: left; width: 410px; line-height: 22px; font-size: 14px; color: rgb(118, 118, 118);"><a class="step_btn" style="margin: 0px; padding: 0px; border: 0px; background: rgb(1, 82, 145); vertical-align: baseline; color: rgb(255, 255, 255); display: inline-block; width: 190px; height: 24px; line-height: 24px; text-align: center;">온라인 참가신청</a></li></ul><p class="writer" style="border: 0px; background: transparent; vertical-align: baseline; float: right; line-height: 22px; font-size: 14px; color: rgb(118, 118, 118); width: 297px;"><span class="tit" style="margin: 0px 20px 0px 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; display: inline-block; height: 22px; line-height: 22px; color: rgb(51, 51, 51); width: 80px;"><span class="icon bcircle" style="margin: 0px 0px 4px; padding: 0px; border: 0px; background: url("../imgs/sprite.png?v=14") -28px -127px no-repeat; vertical-align: middle; text-indent: -9999px; font-size: 0px; line-height: 0; display: inline-block; width: 9px; height: 9px;"></span> 상공회</span> 동작구</p></div></section><section class="board-view" style="padding: 20px 10px; font-size: 14px; line-height: 24px; color: rgb(0, 0, 0); font-family: "Nanum Gothic";"><table style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; border-collapse: collapse; border-spacing: 0px; width: 800px;"><tbody style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><tr style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><td class="view_td_cont" colspan="4" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: middle;"><div id="div_view_result" style="margin: 0px; padding: 0px 0px 0px 15px; border: 0px; background: transparent; vertical-align: baseline;"><p mce_style="margin: 0px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;">서울상공회의소 동작구상공회에서는 </span></span><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:12pt; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 19px; line-height: 2;"><span mce_style="font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-family: 굴림체; font-weight: bold; letter-spacing: 0px; background-color: white;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; font-weight: bold; letter-spacing: 0px; line-height: 2;"><span mce_style="font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 2;">"기업의 경비지출증빙에 대한 세무처리 </span></span></span><span mce_style="font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-family: 굴림체; font-weight: bold; letter-spacing: 0px; background-color: white;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; font-weight: bold; letter-spacing: 0px; line-height: 2;"><span mce_style="font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 2;">" </span></span></span></span></span><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-family: 굴림체; font-weight: bold; letter-spacing: 0px; background-color: white;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; font-weight: bold; letter-spacing: 0px; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 2;">실무교육 </span></span></span></span><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; line-height: 2;"><span mce_style="font-size: 15px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 15px; line-height: 2;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 2;">을 </span></span></span></span></span><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;">다음과 같이 개최하오니 참석하시어 업무에 많은 도움을 </span></span><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;">받으시기 바랍니다.</span></span></p><p mce_style="margin: 0px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 2;"> </p><p align="left" mce_style="margin-bottom: 0px; margin-top: 10px; line-height: 150%; margin-right: 0px; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 1.2;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 1.2;"> - 다 음 - </span></strong> </span></span></p><p align="left" mce_style="margin-bottom: 0px; margin-top: 10px; line-height: 150%; margin-right: 0px; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:10pt; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;"><span mce_style="font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(0, 0, 0); line-height: 1.2;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"> <span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:12pt; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;">가. 일 시 </strong>: </span></span></span></span><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-family: 돋움; color: #c00000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(192, 0, 0); line-height: 1.2;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; line-height: 1.2;"><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:12pt; line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;">2017. 3. 17(금) 14:00∼18:00 (4시간)</span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:10pt; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-family: 돋움; color: #c00000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(192, 0, 0); line-height: 1.2;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; line-height: 1.2;"><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:12pt; line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;"> </span></span></span></span></strong></span></span><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"> <span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 25px;">나. 장 소 : </span></span><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-family: 돋움; color: #0000ff; background-color: #ffff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 돋움; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:10pt; line-height: 25px;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; line-height: 25px;"><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:12pt; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 19px; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 13px; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-family: 돋움; color: #0000ff; background-color: #ffff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 돋움; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:10pt; line-height: 25px;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; line-height: 25px;"><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:12pt; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 19px; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 25px;">사회적경제지원센터 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;">(메가스터디타워 2층) </span></span></span></span></span></span></span></span></span><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:12pt;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> ◀ <span mce_style="color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;">강의장 확인 요망!! </span></span></span></span></span></span> </span></strong></span></span></span></span></span></span></span></span></strong></strong></span></span></span></strong></span></span></p><p mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; margin: 0px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 굴림체; line-height: 25px;"> <span mce_style="font-size:8pt; font-family: 돋움; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 255); line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"> (동작구 노량진로 140 <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;">/ <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 25px;">노량진역 3-1번 출구, 지하연결통로 </span></span>)</span></strong></span></strong></span></p><p mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; margin: 0px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 굴림체; line-height: 25px;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;"> ※ 주차시 주차비용 발생됩니다. </span></strong></span></span></span></strong></span></span><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;">가급적 대중교통 이용바랍니다. </span></strong></span></span></span></strong></span></span> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 1.2;"><span mce_style="font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; letter-spacing: 0px; line-height: 25px;"> <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;">다. 강 사 : </strong></span><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"> 원용대 세무사 <span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;">(정동노무사컨설팅그룹)</span></span></span></span></strong></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"> <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;">라. 교육내용</strong></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> <span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> - </span><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 228, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;">지출증빙의 기초</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (소비성 경비에 관한 지출증빙)</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (법적 지출증명 서류)</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (지출증빙서류의 보관)</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (증빙불비가산세)</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (신용카드 매출전표와 매입세액공제)</span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> - </span><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 228, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;">거래유형별 지출증빙 사례</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (법정지출증빙 수취의문 변제거래)</span></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (정규증빙 미수취에 대한 법적 제재)</span></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (계정과목별 법적지출증빙과 세무처리 실무)</span></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (사업자 유형에 따른 법적 지출증빙 서류의 구비)</span></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (유형별 지출증빙사례 분석)</span></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"></span></strong></span></span></span></span></span></span></span></span></span></strong></span></span></span></span><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> - </span><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 228, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;">접대비 및 관련 계정에 관한 세무처리</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (접대비의 개념)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (접대비의 유형)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (기부금과 접대비의 구분)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (판매부대비용과 접대비 구분)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (광고선전비와 접대비의 구분)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (복리후생비와 접대비의 구분)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (채권포기시 계정구분)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (기타접대비 관련 사항)</span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffffff;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> - </span><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 228, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;">인적용억에 관한 지출증빙 실무</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (근로소득, 사업소득, 기타소득의 구분 및 처리)</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (임원 상여에 관한 지출증빙 실무)</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; font-family: 돋움; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(152, 0, 0); line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 25px;"> (임원퇴직금에 관한 지출증빙 실무)</span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 2;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 2;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 2;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 255); vertical-align: baseline; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; 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vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 255); vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 255); vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 255); vertical-align: baseline; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 16px; font-family: 굴림체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; line-height: 25px;"><span mce_style="background-color: #ffff80;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 128); vertical-align: baseline; line-height: 25px;"><span mce_style="color: #800000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(128, 0, 0); line-height: 25px;"><span mce_style="background-color: #00ff00;" style="margin: 0px; padding: 0px; border: 0px; background: rgb(0, 255, 0); vertical-align: baseline; line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: rgb(255, 255, 0); vertical-align: baseline; line-height: 25px;"></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></strong></span></span></span></strong></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></span></span></span></strong></span></p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 2;"> </p><p style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"> 마. 수강인원 : <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(255, 0, 0); line-height: 25px;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;">40명</span></span></strong></span></span></span></span></span></span></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size:8pt; font-family: 돋움; color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(255, 0, 0); line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; letter-spacing: 0px; background-color: white;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 1.2;"> <span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:10pt; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;">( </span></span></span><span mce_style="font-family: 굴림체; letter-spacing: 0px; background-color: white;" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-family: 굴림체; letter-spacing: 0px; line-height: 1.2;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:10pt; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;">선착순 접수마감, </span></span></span></span><span mce_style="color: #ff0080;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(255, 0, 128); line-height: 1.2;"><span mce_style="font-family: 돋움; color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움; color: rgb(255, 0, 0); line-height: 1.2;"><span mce_style="font-size:10pt;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:10pt; line-height: 1.2;"><span style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; line-height: 1.2;"><span mce_style="font-family: 돋움체;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 돋움체; line-height: 1.2;">비회원인 경우 홈페이지에서 회원가입 후 수강신청)</span></span></span></span></span></strong></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; color: rgb(0, 0, 0); line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; letter-spacing: 0px; line-height: 25px;"> 바. 참 가 비 : <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;">없음(자료 무료제공) </strong>/ <strong style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline;"><span mce_style="font-size: 13px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;">※ 필기구는 개인지참 </span></span></strong></span></span> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="color: black; text-align: justify; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; text-align: justify; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림; color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림; color: rgb(255, 0, 0); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; text-align: left; letter-spacing: 0px; line-height: 25px;"> 사. 문 의 처 : 동작구상공회 사무국(☎ 822- 3200 / Fax 822-3741). </span></span></span></span></span></span></span></span></span> </p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="color: black; text-align: justify; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; text-align: justify; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림; color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림; color: rgb(255, 0, 0); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; text-align: left; letter-spacing: 0px; line-height: 25px;"> 서울시 동작구 상도로 35. 창업지원센터 1층. </span></span></span></span></span></span></span></span></span></p><p mce_style="margin: 10px 0px 0px 35px; line-height: 150%; text-indent: 0px;" style="border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림; line-height: 1.2;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림체; color: black; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 13px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 13px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: #0000ff;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; color: rgb(0, 0, 255); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="color: black; text-align: justify; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; text-align: justify; letter-spacing: 0px; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림; color: #ff0000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-family: 굴림; color: rgb(255, 0, 0); line-height: 25px;"><span mce_style="color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: rgb(0, 0, 0); line-height: 25px;"><span mce_style="font-size:8pt; font-family: 돋움; color: #000000;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size:8pt; font-family: 돋움; line-height: 25px;"><span mce_style="font-size: 16px; font-family: 굴림체; color: black; text-align: left; letter-spacing: 0px; line-height: 25px;" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; font-size: 16px; font-family: 굴림체; text-align: left; letter-spacing: 0px; line-height: 25px;"> E-mail : <a href="mailto:ybt1101@korcham.net" target="_blank" mce_href="mailto:ybt1101@korcham.net" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; color: inherit;">ybt1101@korcham.net </a>. 끝.</span></span></span></span></span></span></span></span></span></p></div></td></tr></tbody></table></section><p><br></p>
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[접수중] 기업의 경비지출증빙에 대한 세무처리 실무교육 // 상공회 동작구
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17.02.20 20:47
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