4대보험 산출근거자료로 제가 만들었는데요.... 산재보험요율은 어제 올려드렸구요...근로소득 간이세액표는 바로 올리도록 하겠습니다.

<TABLE style="WIDTH: 545pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=725> <COLGROUP> <COL style="WIDTH: 109pt; mso-width-source: userset; mso-width-alt: 4640" span=5 width=145> <TBODY> <TR style="HEIGHT: 59.25pt; mso-height-source: userset" height=79> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; WIDTH: 545pt; HEIGHT: 59.25pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl101 height=79 width=725 colSpan=5>4대 보험 산출 근거 (갑근세, 주민세 추가)</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl98 height=34 colSpan=5>♣국민연금 - 9%(근로자 : 4.5%, 사업주 : 4.5%)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 37.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl96 height=50 rowSpan=2>국민연금</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>구   분</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>연금보험료(전체)</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>근로자</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" class=xl65>사업주</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=25>기준 소득월액</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl71>9.00%</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl71>4.50%</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl72>4.50%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5>예) 기준소득월액은 최저 25만원에서 최고금액은 398만원 까지의 범위로 결정하게 된다. 따라서 신고한 소득월액이 25만원</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5>보다 적으면 25만원을, 398만원보다 많으면 398만원을 기준소득월액으로 한다.(2013년 07월 01일 기준)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl91 height=25 colSpan=5>　</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl81 height=34 colSpan=5>♣건강보험 - 5.89% (근로자 : 2.945%, 사업주 : 2.945%) </TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl88 height=34 colSpan=5>♣장기요양보험 - 총 건강보험료의 6.55% (근로자 : 6.55%의 50%, 사업주 : 6.55%의 50%)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl96 height=25 colSpan=2>건강보험료 및 장기요양보험료</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>보험료율</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>근로자</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" class=xl65>사업주</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67 height=25>건강보험료</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68>보수월액</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl73>5.89%</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl73>2.95%</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl74>2.95%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl69 height=25>장기요양보험료</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>건강보험료</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl71>6.55%</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl75>가입자 부담 50%</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl76>사업주 부담 50%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5>예) 보수월액이 991,600원일 때, 계산방법</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5> 건강보험료: 991,600(보수월액)*5,89%(건강보험료율)=근로자 부담금 29,200원, 사업주 부담금 29,200원</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5> 장기요양보험료: 58,400원(건강보험료)*6.55%(장기요양보험료율)=근로자 부담금 1,910원, 사업자 부담금 1,910원</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl91 height=25 colSpan=5>　</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl81 height=34 colSpan=5>♣실업급여 - 1.3% (근로자 : 0.55%, 사업주 : 0.55%)</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl88 height=34 colSpan=5>♣고용안정 - 150인 이하 0.25% (근로자 : 0%, 사업주 : 0.25%)  ∴ 사업주 : 0.55%+0.25=0.8%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl96 height=25 colSpan=3>구   분</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl64>근로자</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" class=xl65>사업주</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67 height=25 colSpan=3>실업급여(2013년 07월 01일 기준)</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl73>0.65%</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl74>0.65%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: black 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; WIDTH: 109pt; HEIGHT: 75pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl97 height=100 rowSpan=4 width=145>고용안정 및 직업능력 개발사업</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68 colSpan=2>150인 미만기업</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68>-</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl74>0.25%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68 height=25 colSpan=2>150인 이상(우선지원 대상기업)</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68>-</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl74>0.45%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68 height=25 colSpan=2>150인 이상 1,000인 미만기업</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68>-</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl74>0.65%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=25 colSpan=2>1,000인 이상기업, 국가 지방자치단체</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>-</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 1pt solid" class=xl72>0.85%</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5> 우선지원 대상기업 이란?</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5>제조업 500인 이하/ 광업 300인 이하/ 건설업 300인 이하/ 운수, 창고, 통신업 300인 이하/ 기타 100인 이하</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl91 height=25 colSpan=5>　</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl81 height=34 colSpan=5>♣산재보험 : Sheet 2 별도 작성…..(참조)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ccecff; HEIGHT: 18.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl70 height=25>산재보험요율</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #ccecff; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl94 colSpan=4>산재보험은 회사(사업주)가 전액 부담해야 한다.</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: black 1pt solid" class=xl77 height=25 colSpan=5>보험요율은 업종마다 상이하며, 산재보험요율을 참조한다.</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl77 height=25>　</TD> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl63></TD> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl63></TD> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl63></TD> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: transparent; BORDER-TOP: #ece9d8; BORDER-RIGHT: windowtext 1pt solid" class=xl78>　</TD></TR> <TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34> <TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: #ffffcc; HEIGHT: 25.5pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl81 height=34 colSpan=5>♣(추가) 갑근세, 주민세 : Sheet 3 별도 작성…..(참조)</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl79 height=25>갑근세</TD> <TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: black 1pt solid" class=xl84 colSpan=4>국세청 갑근세 조견표(근로소득 간이세액표) ※참조 - 급여 1,140,000원 미만 근로자는 해당 없음</TD></TR> <TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 18.75pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl80 height=25>주민세</TD> <TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: black 1pt solid" class=xl86 colSpan=4>갑근세의 10%</TD></TR></TBODY></TABLE>