[차량] 개인명의 차량을 회사차량으로

<A href="http://www.chongmu.com/2th/banner_enter.php?no=10"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_top.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=0 cellPadding=0 width=540 border=0 valign="top"> <TBODY> <TR> <TD align=middle> <TABLE cellSpacing=0 cellPadding=0 width="100%" border=0> <TBODY> <TR> <TD height=25> <TABLE cellSpacing=0 cellPadding=0 width=530 align=center border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=3 width="98%" align=center border=0> <TBODY> <TR> <TD style="PADDING-LEFT: 10px; LINE-HEIGHT: 150%; PADDING-TOP: 10px" width=530 bgColor=#fdfbf9>개인회사가 법인으로 2005년 9월경에 변경되었습니다.<BR>그런데 그전에 회사차량을 회사에 근무하셨던 실장님 명의로 등록하고 보험을 <BR>들었다고 하네요. <BR>3월 6일이 보험 만기이고 개인명의로 되었있던 차를 회사명의로 이전하고 보험을 <BR>다시 들려고 합니다.<BR>제가 차에대해서 전혀 아는것이 없어 도움을 요청합니다.<BR>제가 순서를 잘 찾아서 처리할수 있도록 도움을 주셨으면 합니다.<BR>날짜가 넘 없어서 조금 다급합니다. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=10 cellPadding=0 width="95%" align=center border=0> <TBODY> <TR height=40> <TD width="60%"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Friple_icon.gif" valign="absmiddle"><B> 개인명의를 회사명의로 돌릴때...</B></TD> <TD align=right>김춘규</TD></TR> <TR> <TD class=text colSpan=2>개인명의의 차량을 법인명의로 돌릴때.....<BR>1. 개인과 법인이 차량에 대하여 양수도 계약서를 작성합니다...<BR>2. 보험기간은 3월 6일에 만기니까 법인명의로 보험을 가입합니다.....<BR>3. 구청에 가서 법인명의로 차량을 등록합니다...</TD></TR></TBODY></TABLE> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=10 cellPadding=0 width="95%" align=center border=0> <TBODY> <TR height=40> <TD width="60%"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Friple_icon.gif" valign="absmiddle"><B> re</B></TD> <TD align=right>kaljal</TD></TR> <TR> <TD class=text colSpan=2>차량매매계약서를 작성하셔서(인터넷 또는 관할 차량등록사업소에 비치) 매매자의 인감날인(인감증명서 첨부)으로 법인의 등기부등본 및 인감을 날인(법인등기부등본 및 인감증명서 첨부)하여 위임장(보통은 대표이사가 이런일 안하시죠)을 작성하여 차량매매계약서를 작성 하시고 차량등록을 하시면 되는데 이때 차량등록하기 전에 자동차보험을 가입하셔야 합니다.<BR>차량번호 및 차대번호를 불러주면 차량보험가입은 바로 됩니다.<BR>그후 차량보험가입증명서를 가지고 차량등록사업소에서 차량을 등록하시면 됩니다.<BR><BR>이때 취득세와 등록세가 나옵니다.(매매가는 비교적 작게 신고하는 센스가 필요하겠지요)<BR>법인이시면 취득가격을 그대로 신고하셔야 되구요, 나중에 장부상이랑 맞아야 하니까요<BR>잘 모르시면 해당 차량등록사업소 사이트나 유선상으로 질의하시면 비교적 친철하게 대답하여 줍니다.</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR></TD></TR></TBODY></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=11"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad.jpg" border=0></A> <TABLE style="BORDER-RIGHT: #e5e5e5 1px solid; BORDER-TOP: #e5e5e5 1px solid; BORDER-LEFT: #e5e5e5 1px solid; BORDER-BOTTOM: #e5e5e5 1px solid" cellSpacing=5 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=0 align=center border=0> <TBODY> <TR> <TD><B style="FONT-WEIGHT: bold; COLOR: red">+ [연관있는 FAQ]</B>    <A href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank>차량</A> </TD></TR> <TR> <TD style="PADDING-LEFT: 15px"><BR> <TABLE cellSpacing=0 cellPadding=3 width=500 border=0> <TBODY> <TR> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13952&rpage=1&b=b&sk=nv&cat=d03" target=_blank> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fmain_list_origin.gif">  <FONT color=#0099ff><FONT color=red><B>차량</B></FONT>일지</FONT></A> </TD> <TD></TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[질문]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2><FONT color=red><B>차량</B></FONT>일지 혹은 <FONT color=red><B>차량</B></FONT>운행일지 양식이 있으시면 보내주십시요. 부탁 드립니다. </TD></TR> <TR> <TD colSpan=2 height=9></TD></TR> <TR> <TD colSpan=2><B>[답변]</B></TD></TR> <TR> <TD style="PADDING-RIGHT: 35px" bgColor=#e8e8e8 colSpan=2>첨부한 화일을 참고하시기 바랍니다. 차량일지는 운전자들에게 모두 주지시켜서 한 명도 빠짐없이 차량 사용 후 대장에 기록하도록 하시기 바랍니다. 누군가 한 명이라도 기록하지 않으면 그 이후에 사용자는 기록이 없는 관계로 기록하지 않는 경우가 많습니다. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="PADDING-BOTTOM: 10px; PADDING-TOP: 10px" align=middle> <TABLE cellSpacing=0 cellPadding=2 width="95%" align=center bgColor=#eeeeee border=0 ?> <TBODY> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12255&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff>회사규정</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=11820&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff>직원 소유 <FONT color=red><B>차량</B></FONT> 유지비 관련</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=14783&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff><FONT color=red><B>차량</B></FONT>관리</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=17285&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff><FONT color=red><B>차량</B></FONT>관리</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12253&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff>개인<FONT color=red><B>차량</B></FONT> 유류비 지급</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12457&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff><FONT color=red><B>차량</B></FONT>유지비 지원관련</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=12944&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff><FONT color=red><B>차량</B></FONT>매각품의(기안서)</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=13759&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff>개인<FONT color=red><B>차량</B></FONT>을 업무용으로 사용할 시 지원기준에 대해 궁금해요.</FONT></A> </TD></TR> <TR> <TD align=middle width="10%"><FONT color=#0099ff>[FAQ]</FONT></TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_d_0&no=14338&rpage=1&b=b&sk=nv&cat=d03" target=_blank><FONT color=#0099ff>개인<FONT color=red><B>차량</B></FONT>으로 회사업무처리시 비용계산법 문의</FONT></A> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><BR> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fexpert_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=red cellSpacing=0 cellPadding=0 width="96%" border=0> <TBODY> <TR> <TD style="PADDING-BOTTOM: 5px; PADDING-TOP: 5px" colSpan=2> <TABLE borderColor=red cellSpacing=0 cellPadding=3 width="99%" align=center border=0> <TBODY> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR> <TD><B>[세무회계칼럼]</B> <A href="http://www.chongmu.com/2th/cafe.php?table=ch_e_2&no=7849&rpage=1&b=b&sk=v&cat=e06" target=_blank>대리운전비의 경우 대부분 증빙을 수취할 수 없는데 관련증빙 처리는 ..</A> </TD></TR> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR> <TD><B>[세무회계칼럼]</B> <A href="http://www.chongmu.com/2th/cafe.php?table=ch_e_2&no=7822&rpage=1&b=b&sk=v&cat=e06" target=_blank>감가상각은 왜 해야 하는지와 감가상각을 하는 방법</A> </TD></TR> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR> <TD><B>[세무회계칼럼]</B> <A href="http://www.chongmu.com/2th/cafe.php?table=ch_e_2&no=7690&rpage=1&b=b&sk=v&cat=e06" target=_blank>회사 차량 보험료가 보험료인지 차량유지비인지 여부에 대하여</A> </TD></TR> <TR bgColor=#eeeeee height=1> <TD></TD></TR> <TR height=10> <TD></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Ftax_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=red cellSpacing=1 cellPadding=2 width="96%" border=0> <TBODY> <TR> <TD align=middle width="10%" bgColor=#eeeeee>번호</TD> <TD align=middle width="90%" bgColor=#eeeeee>제목</TD></TR> <TR> <TD align=middle>599</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=599','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank>업무용 <FONT color=red><B>차량</B></FONT> 유류비 사용에 대한 부가가치세 환급과, 상품권으로 경유주유..</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>311</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=311','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank>임차빌딩의 방문<FONT color=red><B>차량</B></FONT> 주차비용의 불공제 여부</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>2590</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=2590','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank><FONT color=red><B>차량</B></FONT>운반구에 대해서...</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>8646</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=8646','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank>면세사업자 <FONT color=red><B>차량</B></FONT>매각..</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>17187</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=17187','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank><FONT color=red><B>차량</B></FONT>운반구</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD align=middle>6711</TD> <TD style="PADDING-LEFT: 10px"><A [안내]태그제한으로등록되지않습니다-xxonclick="xxjavascript:win('include/nts_view.php?no=6711','nts','500','500')" href="http://www.chongmu.com/2th/include/blog_view.php?no=16876&cat=d03&#" target=_blank>종업원이 본인소유<FONT color=red><B>차량</B></FONT>으로 외근업무수행시 근로소득해당여부</A></TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=2></TD></TR> <TR> <TD colSpan=2> * 국세청 세무담당 전문가 추천 서비스는 세무회계 전문가가 답변을 대신해 <BR>    면밀히 엄선한것입니다. </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=0 cellPadding=0 width=540 border=0> <TBODY> <TR> <TD> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2F%2Fnew%2Fdownload_top.gif"></TD></TR> <TR> <TD> <TABLE borderColor=silver cellSpacing=0 borderColorDark=white cellPadding=3 width="100%" borderColorLight=silver border=1> <TBODY> <TR> <TD> <TABLE cellSpacing=0 cellPadding=3 width="100%" bgColor=white border=0> <TBODY> <TR> <TD style="PADDING-LEFT: 7px" bgColor=#ffffff height=20 rowSpan=3><A href="http://www.chongmu.com/2th/cafe.php?table=best&no=66&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2Ffiles2004%2Fbest%2Fthumb_%EC%B0%A8%EB%9F%89_%EC%B0%A8%EB%9F%89%EA%B4%80%EB%A6%AC_%EC%B0%A8%EB%9F%89%EC%9A%B4%EC%98%81%EA%B4%80%EB%A6%AC%EA%B7%9C%EC%A0%95.jpg"></A></TD> <TD vAlign=top bgColor=#ffffff height=20><B>[총무/일반] 차량_차량관리규칙_관련양식</B> </TD></TR> <TR> <TD vAlign=top bgColor=#ffffff height=23>이 규칙은 000 (이하 “회사”라 한다) 관리하에 있는 차량의 운영관리에 필요한 사항을 정함을 목적으로 ..</TD></TR> <TR> <TD vAlign=bottom bgColor=#ffffff height=23>조회수 986, 형식 <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.taxmoa.com%2Fimg%2Fform%2Fdoc.gif"> </TD></TR> <TR> <TD bgColor=#ffffff colSpan=2 height=1> <TABLE cellSpacing=0 cellPadding=0 width="98%" align=center border=0> <TBODY> <TR> <TD align=middle bgColor=#b7bcbf height=1></TD></TR></TBODY></TABLE></TD></TR> <TR> <TD style="PADDING-LEFT: 7px" bgColor=#ffffff height=20 rowSpan=3><A href="http://www.chongmu.com/2th/cafe.php?table=best&no=62&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2Ffiles2004%2Fbest%2Fthumb_%EC%B0%A8%EB%9F%89_%EC%B0%A8%EB%9F%89%EA%B4%80%EB%A6%AC_%EC%B0%A8%EB%9F%89%EC%9A%B4%EC%98%81%EA%B4%80%EB%A6%AC%EA%B7%9C%EC%A0%95.jpg"></A></TD> <TD vAlign=top bgColor=#ffffff height=20><B>[총무/일반] 차량_차량관리_차량운영관리규정</B> </TD></TR> <TR> <TD vAlign=top bgColor=#ffffff height=23>차량관리라면 제 소견으로는 고장수리, 점검, 보험, 주유, 등록증관리, 차량록, 말소, 키보관… 이정도가 ..</TD></TR> <TR> <TD vAlign=bottom bgColor=#ffffff height=23>조회수 903, 형식 <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.taxmoa.com%2Fimg%2Fform%2Fdoc.gif"> </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE> <TABLE cellSpacing=1 cellPadding=2 width="98%" align=center border=0> <TBODY> <TR> <TD align=middle width=40 bgColor=#eeeeee>번호</TD> <TD align=middle width=240 bgColor=#eeeeee>제목</TD> <TD align=middle width=200 bgColor=#eeeeee>서식명</TD> <TD align=middle width=50 bgColor=#eeeeee>작성자</TD></TR> <TR> <TD align=middle>676</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=676&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank><FONT color=red><B>차량</B></FONT>운행일지</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=676" target=ggod2>차량운행일지_1071284015.hwp</A></TD> <TD align=middle>운영자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR> <TR> <TD align=middle>542</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=542&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank><FONT color=red><B>차량</B></FONT>유지비 규정</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=542" target=ggod2></A></TD> <TD align=middle>운영자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR> <TR> <TD align=middle>709</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=709&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank>고정자산관리대장(<FONT color=red><B>차량</B></FONT>)</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=709" target=ggod2>고정자산관리대장(차량)_1071286309.hwp</A></TD> <TD align=middle>운영자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR> <TR> <TD align=middle>250</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=250&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank><FONT color=red><B>차량</B></FONT> 중기사용신청서 가로.HWP</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=250" target=ggod2>com1/차량중기사용신청서가로.HWP</A></TD> <TD align=middle>운영자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR> <TR> <TD align=middle>390</TD> <TD><A href="http://www.chongmu.com/2th/cafe.php?table=ch_c_9&page=1&no=390&rpage=1&b=b&sk=v&cat=b01&s_cat=총무/일반" target=_blank><FONT color=red><B>차량</B></FONT>중기사용 신청서</A></TD> <TD><A href="http://www.chongmu.com/2th/include/download.php?table=ch_c_9&no=390" target=ggod2>com1/차량중기사용신청서.hwp</A></TD> <TD align=middle>관리자</TD></TR> <TR bgColor=#eeeeee height=1> <TD colSpan=4></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR><TR><TD><BR> 출처 : <A href="http://www.chongmu.com/" target=_blank><B>실무지식네트워크 (총무닷컴)</B></A> </TD></TR></TABLE><BR><A href="http://www.chongmu.com/2th/banner_enter.php?no=12"> <IMG src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.chongmu.com%2F2th%2Fimages%2Fnew%2Fblog_ad_bottom.jpg" border=0></A> <BR>