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<p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"></span><br></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><a href='javascript:fileFilterViewer("http://cfile291.uf.daum.net/attach/2658773D56BBF00D08DDC0", "/cfile291/26/58773D56BBF00D08DDC0", "연말정산실무매뉴얼.pdf", "grpid%3D1BELq%26fldid%3DO6d0%26dataid%3D40%26fileid%3D1%26regdt%3D20160211112121&url=http%3A%2F%2Fcfile291.uf.daum.net%2Fattach%2F2658773D56BBF00D08DDC0")'><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_pdf_s.gif" border="0" alt="첨부파일" class="vam"/> 연말정산실무매뉴얼.pdf</a></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"><br></span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"></span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅰ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">연말정산 기초 정보</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">5</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">원천징수 및 연말정산 업무 흐름도</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">6</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">연말정산 관련업무 일정</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">7</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 3. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">연말정산 소득</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">․</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">세액공제 항목</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">9</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅱ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">근로자의 홈택스 연말정산</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">17</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">연말정산간소화 서비스</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">18</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">편리한 연말정산 서비스</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">23</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅲ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">과정</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">37</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅳ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 지급명세서 제출</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">전자제출</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">53</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">지급명세서 전자제출</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">54</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">지급명세서 전자제출 방식</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">55</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 3. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">지급명세서 상시제출 서비스</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">56</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 4. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">지급명세서 전자제출 유의사항</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">57</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅴ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 홈택스 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">편리한 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">59</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">홈택스 연말정산 업무처리 과정</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">60</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">홈택스 </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">[</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">편리한 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">]</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">60</span></p><p><br></p><!--StartFragment--><p class="0" style="line-height: 200%; text-indent: -28pt; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"> Ⅵ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 홈택스 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">근로소득지급명세서 제출</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">65</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">근로소득지급명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">67</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">기부금명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">76</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 3. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">의료비지급명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">78</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 4. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">제출결과 확인</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">80</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; text-indent: -28pt; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"> Ⅶ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 홈택스 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수이행상황 </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">신고 및 환급 신청</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">83</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; text-indent: -28pt; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;"> Ⅷ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">원천징수의무자의 홈택스 연말정산</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">(</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">기타소득</span><span style="background: rgb(255, 255, 255); letter-spacing: -2.8pt; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: -2.8pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">․</span><span style="background: rgb(255, 255, 255); letter-spacing: -1.7pt; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">사업소득 </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">․ </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">퇴직소득 지급명세서</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">)</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">99</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 1. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">기타소득 지급명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">100</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 2. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">홈택스를 이용한 기타소득지급명세서 작성</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">․</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">제출</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">100</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 3. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">사업소득 지급명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">103</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 4. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">홈택스를 이용한 사업소득지급명세서 작성</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">․</span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">제출</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">103</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 5. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">퇴직소득 지급명세서</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">106</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;"> 6. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림;">홈택스를 이용한 퇴직소득 신고방법</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 12pt; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">107</span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 12pt; mso-fareast-font-family: 굴림;"> </span></p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> <!--[if !supportEmptyParas]--> <!--[endif]--> </p><p class="0" style="line-height: 200%; -ms-text-autospace:; tab-stops: right middot 425.2pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-hansi-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt;">Ⅸ</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">. </span><span style="background: rgb(255, 255, 255); font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림;">지방소득세 환급신청</span><span style="mso-tab-count: 1;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 굴림; font-size: 14pt; font-weight: bold; mso-fareast-font-family: 굴림; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 굴림;">111</span></p><p><br></p>
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카페 게시글
센터 설치 및 운영 정보
제주특별자치도 지역아동센터 연말정산 실무 매뉴얼
제주지원단
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16.02.11 11:21
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다음검색
첫댓글 2016년 2월 4일~5일 진행했던 연말정산 실무교육 교재입니다. 지역아동센터에서 지속적으로 활용활용할 수 있도록 매뉴얼 형태로 제작하였습니다. 교육에 참석하지 못한 센터들에는 우편으로 발송해 드리겠습니다.