<![CDATA[
<table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group" id="group2123" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group" id="group21168" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group" id="group21094" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group" id="group21169" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940910</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11343">다단계판매원의후원수당</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11355">24.6000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11358">24.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11346">67.8000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11347">54.9000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row" style="width: 157px;"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3" style="width: 549px;"><p class="w2textbox label_style01" id="textbox11348">◦「방문판매 등에 관한 법률」에 따른 다단계 판매원의 후원수당 *다단계판매원의 소매수입(→525200)</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row" style="width: 159px; height: 21px;"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3" style="width: 210px; height: 21px;"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940903</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11343">학원강사,강사,과외교습자,재단사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11355">29.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11358">29.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11346">61.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11347">46.4000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row" style="width: 159px;"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3" style="width: 210px;"><p class="w2textbox label_style01" id="textbox11348">◦학원강사</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940100</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">저술가</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">작가</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">26.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">26.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">58.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">42.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦학술ㆍ문예에 관한 번역수입금액포함</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><b><span style="color: rgb(102, 0, 255);">940305</span></b></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">음악가및연예인</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">성악가 등</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">24.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">24.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">65.1000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">51.1000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦성악가, 국악인, 무용가, 고전음악연주가, 악사, 영화감독, 연출가</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><b><span style="color: rgb(102, 0, 255);">940904</span></b></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">직업운동가</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">32.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">32.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">65.8000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">52.1000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦운동지도가, 기사, 역사(심판포함), 경륜, 경정선수, 기수, 경기기록계원, 감독 등 포함</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row" style="height: 25px;"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3" style="height: 25px;"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><b><span style="color: rgb(102, 0, 255);">940910</span></b></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">다단계판매원의후원수당</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">24.6000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">24.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">67.8000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">54.9000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦「방문판매 등에 관한 법률」에 따른 다단계 판매원의 후원수당 *다단계판매원의 소매수입(→525200)</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940916</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">행사도우미</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">65.8000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">52.1000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦사업체 등에서 자사 상품 및 시설의 장점, 기능 등을 홍보하고 그 대가를 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940200</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">화가및관련예술가</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">화가 및 관련예술가</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">23.5000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">23.5000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">72.3000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">61.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦회화, 서예가, 조각가, 만화가, 삽화가, 도예가</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940500</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">연예보조서비스</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">연예보조서비스</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">32.7000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">32.7000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">70.9000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">59.3000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦연예보조출연자(엑스트라), 조명, 촬영, 장치, 녹음, 분장 등 기타</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940905</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">유흥접객원 및 댄서</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">61.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">46.4000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦손님과 함께 술을 마시거나 노래 또는 춤으로 손님의 유흥을 돋우는 접객원(「식품위생법시행령」 제22조)</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940911</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">기타모집수당,채권회수수당</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">67.3000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">54.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦기타 모집수당 ∙증권매입의 권유, 저축의 권장 또는 집급, 신용카드회원모집 등의 활동을 하고 실적에 따라 증권회사 또는 금융회사로부터 모집, 권장, 집금수당 등을 받는 업과 기타 이와 유사한 성질의 대가를 받는 용역 제공업(증권투자상담사 포함) ∙부동산 분양대행업자와 고용관계없이 분양알선을 해주거나 신문구독 등의 모집알선을 하고 그 실적에 따라 일정 대가를 받는 자영업자 포함 *부동산분양대행업자는부동산중개업(702001)적용◦채권회수수당 ∙채권회수용역을 수행하고 실적에 따라 수당 등을 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940917</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">심부름용역원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">62.0000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">46.8000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦개인 및 사업체의 각종 정보 등을 제공하고 심부름업체 등으로 부터 그 대가를 받는 업 ∙말벗서비스, 심부름센터</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940301</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">음악가및연예인</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">작곡가</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">29.0000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">29.0000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">67.4000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">54.4000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦작곡가, 편곡가, 작사가◦각색영화편집</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940600</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">자문,감독,지도료,고문료,교정료</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">26.0000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">26.0000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">58.4000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">41.8000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦자격있는 자가 개업하지 않고 일시적으로 받는 자문ㆍ감독ㆍ지도료 등 이와 유사한 수입◦교정, 고증, 필경, 타자 또는 음반취입의 대가로 받는 금품</p></td></tr></tbody></table><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940906</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">보험설계사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">38.9000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">38.9000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">77.6000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">68.6000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦보험가입자의 모집 또는 집금 등의 활동을 하고 실적에 따라 보험회사, 은행으로부터 모집, 집금수당 등을 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940912</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">개인간병인</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">15.8000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">15.8000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">75.6000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">65.8000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦병원, 요양소, 산업체 및 기타 관련기관에서 거동이 불편한 환자를 돌보는 일을 수행하고 대가를 받는 업 ∙방문간호서비스, 파출간병인서비스</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940918</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">퀵서비스배달원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">28.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">28.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">76.4000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">67.0000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦오토바이 등을 이용하여 직접 짐이나 서류 등을 지정된 곳에 빠르게 전달해 주고 그 대가를 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row" style="height: 23px;"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3" style="height: 23px;"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940302</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">음악가및연예인</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">배우,탤런트등</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">22.6000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">22.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">44.0000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">21.6000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦배우, 탤런트, 성우, MC, 코메디언, 개그맨, 만담가</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940901</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">바둑기사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">23.4000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">23.4000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">71.9000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">60.7000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦바둑기사</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940907</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">음료품배달원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">36.7000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">36.7000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">80.0000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">72.0000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦판매실적에 따라 수수료를 받는 요구르트 등의 배달원 ∙우유배달판매, 요구르트배달판매 *음료품 소매판매원(→522099)</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940913</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">대리운전기사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">29.6000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">29.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">73.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">63.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦대리운전용역을 직접 제공하고 실적에 따라 대가를 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940919</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">기타물품배달원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">64.4000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">50.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦의류(직물) 운반원, 이삿짐운반원, 짐운반원 등 각종 물건을 운반해 주고 그 대가를 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940303</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">음악가및연예인</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">모델</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">22.6000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">22.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">55.8000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">38.1000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦탤런트, 배우 등의 광고모델수입 포함</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940902</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">꽃꽂이교사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">26.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">26.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">72.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">61.8000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦꽃꽂이, 무용, 음악, 사교댄스 및 요리교사</p></td></tr></tbody></table><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940908</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">서적외판원,학습지방문판매원,화장품,외판원,정수기,자동차방문판매원,기타외판원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">36.9000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">36.9000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">75.0000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">65.0000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦서적 외판원◦학습지 방문판매원 ∙학습지(눈높이, 재능, 구몬, 웅진씽크빅, 윤선생 등) 배부 및 진도관리 등을 하고 그 실적에 따라 대가를 받는 사람◦화장품외판원◦정수기 방문판매원◦자동차 방문판매원◦기타 외판원 *다단계 판매방식에 의할 경우에는940910적용</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940914</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">골프장캐디</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">28.1000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">28.1000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">62.2000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">47.1000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦골프장에서 경기자를 따라다니며 보조용역을 수행하고 대가를 받는 업</p></td></tr></tbody></table><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>851101</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">보건업</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">병원</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">종합병원,일반병원</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">보건업 및 사회복지서비스업</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">Y</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">27.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">27.6000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">Y</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">78.3000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">78.0000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦종합병원, 일반병원, 요양병원◦고문료, 수당 기타 이와 유사한 성질의 대가포함 ㆍ경찰병원, 교도소병원, 정신병원, 국립의료원</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940304</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">음악가및연예인</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">가수</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">22.9000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">22.9000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">52.3000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">33.2000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦가수</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940903</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">학원강사,강사,과외교습자,재단사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">29.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">29.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">61.7000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">46.4000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦학원강사</p></td></tr></tbody></table><p><br></p><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940909</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">기타자영업</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">29.5000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">29.5000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">64.1000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">49.7000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦컴퓨터 프로그래머, 조율사, 전기ㆍ가스검침원 등 달리 분류되지 않은 기타 자영업으로서 독립된 자격으로, 고정보수를 받지 아니하고 그 실적에 따라 수수료를 지급받는 경우 포함 *어로장</p></td></tr></tbody></table><p><br></p><table class="w2group tbl_form2" id="group1852"><tbody class="w2group " id="group1853"><tr class="w2group " id="group2122"><th class="w2group " id="group2123" scope="row"><label class="w2textbox " id="textbox1139" for="checkbox4">귀속연도</label></th><td class="w2group " id="group21168" colspan="3"><p class="w2textbox label_style01" id="text_attrYr">2015</p></td></tr><tr class="w2group " id="group21093"><th class="w2group " id="group21094" scope="row"><label class="w2textbox " id="textbox11314" for="checkbox4">기준경비율코드</label></th><td class="w2group " id="group21169" colspan="3"><p class="w2textbox label_style01" id="text_tfbCd"><span style="color: rgb(102, 0, 255);"><b>940915</b></span></p></td></tr><tr class="w2group " id="group21098"><th class="w2group " id="group21099" scope="row"><label class="w2textbox " id="textbox11316" for="checkbox4">중분류명</label></th><td class="w2group " id="group21170" colspan="3"><p class="w2textbox label_style01" id="textbox11341">인적용역</p></td></tr><tr class="w2group " id="group21103"><th class="w2group " id="group21104" scope="row"><label class="w2textbox " id="textbox11318" for="checkbox4">세분류명</label></th><td class="w2group " id="group21171" colspan="3"><p class="w2textbox label_style01" id="textbox11342">기타자영업</p></td></tr><tr class="w2group " id="group21108"><th class="w2group " id="group21109" scope="row"><label class="w2textbox " id="textbox11320" for="checkbox4">세세분류명</label></th><td class="w2group " id="group21172" colspan="3"><p class="w2textbox label_style01" id="textbox11343">목욕관리사</p></td></tr><tr class="w2group " id="group21113"><th class="w2group " id="group21114" scope="row"><label class="w2textbox " id="textbox11322" for="checkbox4">업태명</label></th><td class="w2group " id="group21173" colspan="3"><p class="w2textbox label_style01" id="textbox11344">협회 및 단체, 수리 및 기타 개인서비스</p></td></tr><tr class="w2group " id="group21179"><th class="w2group " id="group21180" scope="row"><label class="w2textbox " id="textbox11351" for="checkbox4">기준경비율(자가율적용여부)</label></th><td class="w2group " id="group21182" colspan="3"><p class="w2textbox label_style01" id="textbox11352">N</p></td></tr><tr class="w2group " id="group21183"><th class="w2group " id="group21184" scope="row"><label class="w2textbox " id="textbox11354" for="checkbox4">기준경비율(일반율)</label></th><td class="w2group " id="group21186" colspan="3"><p class="w2textbox label_style01" id="textbox11355">31.2000</p></td></tr><tr class="w2group " id="group21187"><th class="w2group " id="group21188" scope="row"><label class="w2textbox " id="textbox11357" for="checkbox4">기준경비율(자가율)</label></th><td class="w2group " id="group21190" colspan="3"><p class="w2textbox label_style01" id="textbox11358">31.2000</p></td></tr><tr class="w2group " id="group21118"><th class="w2group " id="group21119" scope="row"><label class="w2textbox " id="textbox11324" for="checkbox4">단순경비율(자가율적용여부)</label></th><td class="w2group " id="group21174" colspan="3"><p class="w2textbox label_style01" id="textbox11345">N</p></td></tr><tr class="w2group " id="group21123"><th class="w2group " id="group21124" scope="row"><label class="w2textbox " id="textbox11326" for="checkbox4">단순경비율(일반율)</label></th><td class="w2group " id="group21175" colspan="3"><p class="w2textbox label_style01" id="textbox11346">67.6000</p></td></tr><tr class="w2group " id="group21128"><th class="w2group " id="group21129" scope="row"><label class="w2textbox " id="textbox11328" for="checkbox4">단순경비율(자가율)</label></th><td class="w2group " id="group21176" colspan="3"><p class="w2textbox label_style01" id="textbox11347">54.6000</p></td></tr><tr class="w2group " id="group21133"><th class="w2group " id="group21134" scope="row"><label class="w2textbox " id="textbox11330" for="checkbox4">적용범위 및 기준</label></th><td class="w2group " id="group21177" colspan="3"><p class="w2textbox label_style01" id="textbox11348">◦손님의 목욕을 도와주고 대가를 받는 업</p></td></tr></tbody></table><p><br></p><p><br></p><p><br></p>
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