2017년 전산세무회계, 세무회계, 기업회계 시험 일정

<table width="100%"> <tbody> <tr height="19"> <td height="19" align="left" valign="top"><b><font color="#009cbc">1. 2017년 시험일정    </font> <font color="red">※ <u>원서접수 마지막날의 마감시간은 18:00시까지임</u></font></b> </td></tr> <tr> <td valign="top"><br> [ 2017년 국가공인 전산세무회계 자격시험 일정 ] <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="2"> <tbody> <tr height="40" bgcolor="#28bfd7"> <td width="13%" height="40" align="center"><font color="#ffffff"><strong>종목 및 등급</strong></font> </td> <td width="10%" height="40" align="center" bgcolor="#28bfd7"><font color="#ffffff"><strong>회 차</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>원서접수</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>장소공고</strong></font> </td> <td width="10%" height="40" align="center"> <p><font color="#ffffff"><strong>시험일자</strong></font> </p></td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>발 표</strong></font> </td></tr> <tr height="20" bgcolor="#ffffff"> <td align="center" rowspan="6"><font color="#02819a">전산세무 1,2급</font> <br> <div><font color="#02819a">전산회계 1,2급</font> </div></td> <td height="20" align="center" bgcolor="#efefef"><font color="#02819a">제70회 </font></td> <td height="20" align="center" bgcolor="#efefef">01.19 ~ 01.24 </td> <td height="20" align="center" bgcolor="#efefef">02.13 ~ 02.18 </td> <td height="20" align="center" bgcolor="#efefef"><font color="#3399ff"><b>02.18(토)</b></font> </td> <td height="20" align="center" bgcolor="#efefef">03.08(수) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제71회 </font></td> <td height="20" align="center">03.09 ~ 03.14 </td> <td height="20" align="center">04.03 ~ 04.09 </td> <td height="20" align="center"><font color="#fd7f03"><b>04.09(일)</b></font> </td> <td height="20" align="center">04.27(목) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제72회</font> </td> <td height="20" align="center">05.04 ~ 05.09 </td> <td height="20" align="center">05.29 ~ 06.03 </td> <td height="20" align="center"><font color="#3399ff"><b>06.03(토)</b></font> </td> <td height="20" align="center">06.22(목) </td></tr> <tr height="30" bgcolor="#efefef"> <td height="20" align="center"><font color="#02819a">제73회 </font></td> <td height="20" align="center">07.20 ~ 07.25 </td> <td height="20" align="center">08.14 ~ 08.19 </td> <td height="20" align="center"><font color="#3399ff"><b>08.19(토) </b></font></td> <td height="20" align="center">09.06(수) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제74회 </font></td> <td height="20" align="center">09.07 ~ 09.12 </td> <td height="20" align="center">10.09 ~ 10.15 </td> <td height="20" align="center"><font color="#fd7f03"><b>10.15(일) </b></font></td> <td height="20" align="center">11.01(수) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제75회 </font></td> <td height="20" align="center">11.02 ~ 11.07 </td> <td height="20" align="center">11.27 ~ 12.02 </td> <td height="20" align="center"><font color="#3399ff"><b>12.02(토) </b></font></td> <td height="20" align="center">12.21(목) </td></tr></tbody></table><br> [ 2017년 국가공인 세무회계 자격시험 일정 ] <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="2"> <tbody> <tr height="40" bgcolor="#28bfd7"> <td width="13%" height="40" align="center"><font color="#ffffff"><strong>종목 및 등급</strong></font> </td> <td width="10%" height="40" align="center" bgcolor="#28bfd7"><font color="#ffffff"><strong>회 차</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>원서접수</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>장소공고</strong></font> </td> <td width="10%" height="40" align="center"> <p><font color="#ffffff"><strong>시험일자</strong></font> </p></td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>발 표</strong></font> </td></tr> <tr height="30" bgcolor="#ffffff"> <td align="center" rowspan="4"><font color="#02819a">세무회계 1,2,3급</font> </td> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제70회 </font></td> <td height="20" align="center">03.09 ~ 03.14 </td> <td height="20" align="center">04.03 ~ 04.09 </td> <td height="20" align="center"><font color="#fd7f03"><b>04.09(일) </b></font></td> <td height="20" align="center">04.27(목) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제71회 </font></td> <td height="20" align="center">05.04 ~ 05.09 </td> <td height="20" align="center">05.29 ~ 06.03 </td> <td height="20" align="center"><font color="#3399ff"><b>06.03(토) </b></font></td> <td height="20" align="center">06.22(목) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제72회 </font></td> <td height="20" align="center">09.07 ~ 09.12 </td> <td height="20" align="center">10.09 ~ 10.15 </td> <td height="20" align="center"><font color="#fd7f03"><b>10.15(일) </b></font></td> <td height="20" align="center">11.01(수) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제73회 </font></td> <td height="20" align="center">11.02 ~ 11.07 </td> <td height="20" align="center">11.27 ~ 12.02 </td> <td height="20" align="center"><font color="#3399ff"><b>12.02(토) </b></font></td> <td height="20" align="center">12.21(목) </td></tr></tbody></table><br> [ 2017년 기업회계 자격시험 일정 ] <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="2"> <tbody> <tr height="40" bgcolor="#28bfd7"> <td width="13%" height="40" align="center"><font color="#ffffff"><strong>종목 및 등급</strong></font> </td> <td width="10%" height="40" align="center" bgcolor="#28bfd7"><font color="#ffffff"><strong>회 차</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>원서접수</strong></font> </td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>장소공고</strong></font> </td> <td width="10%" height="40" align="center"> <p><font color="#ffffff"><strong>시험일자</strong></font> </p></td> <td width="10%" height="40" align="center"><font color="#ffffff"><strong>발 표</strong></font> </td></tr> <tr height="30" bgcolor="#ffffff"> <td align="center" rowspan="4"><font color="#02819a">기업회계 1,2,3급</font> </td> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제44회 </font></td> <td height="20" align="center">03.09 ~ 03.14 </td> <td height="20" align="center">04.03 ~ 04.09 </td> <td height="20" align="center"><font color="#fd7f03"><b>04.09(일) </b></font></td> <td height="20" align="center">04.27(목) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제45회 </font></td> <td height="20" align="center">05.04 ~ 05.09 </td> <td height="20" align="center">05.29 ~ 06.03 </td> <td height="20" align="center"><font color="#3399ff"><b>06.03(토) </b></font></td> <td height="20" align="center">06.22(목) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제46회 </font></td> <td height="20" align="center">09.07 ~ 09.12 </td> <td height="20" align="center">10.09 ~ 10.15 </td> <td height="20" align="center"><font color="#fd7f03"><b>10.15(일) </b></font></td> <td height="20" align="center">11.01(수) </td></tr> <tr height="30" bgcolor="#ffffff"> <td height="20" align="center" bgcolor="#e9f8fb"><font color="#02819a">제47회 </font></td> <td height="20" align="center">11.02 ~ 11.07 </td> <td height="20" align="center">11.27 ~ 12.02 </td> <td height="20" align="center"><font color="#3399ff"><b>12.02(토) </b></font></td> <td height="20" align="center">12.21(목) </td></tr></tbody></table></td></tr> <tr> <td height="20">  </td></tr> <tr> <td><b>※ 신분증 미소지자는 응시 불가함.</b><br></td></tr> <tr> <td height="20">  </td></tr> <tr> <td height="19"> <font color="#009cbc"><b>2. 시험시간</b></font> </td></tr> <tr> <td height="70"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tbody> <tr> <td bgcolor="#d7d7d7"> <table width="100%" border="0" cellspacing="1" cellpadding="0"> <tbody> <tr bgcolor="#ffffff"> <td width="55" height="40" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>종목</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="4"> <div align="center"><font color="#ffffff"><strong>전산세무회계</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="3"> <div align="center"><font color="#ffffff"><strong>세무회계</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="3"> <div align="center"><font color="#ffffff"><strong>기업회계</strong></font> </div></td></tr> <tr bgcolor="#ffffff"> <td height="38" bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">등급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">전산<br>세무1급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">전산<br>세무2급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">전산<br>회계1급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">전산<br>회계2급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">1급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">2급</font> </div></td> <td> <div align="center"><font color="#02819a">3급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">1급</font> </div></td> <td width="58"> <div align="center"><font color="#02819a">2급</font> </div></td> <td> <div align="center"><font color="#02819a">3급</font> </div></td></tr> <tr bgcolor="#ffffff"> <td height="63" bgcolor="#e9f8fb" rowspan="2"> <div align="center"><font color="#02819a">시험시간</font> </div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">15:00 <br>~16:30 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">12:30 <br>~14:00 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">15:00 <br>~16:00 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">12:30 <br>~13:30 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~11:10 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~10:50 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~10:30 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~11:10 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~10:50 </font></div></td> <td height="38"> <div align="center"><font style="font-size: 8pt;">09:30 <br>~10:30 </font></div></td></tr> <tr bgcolor="#ffffff"> <td height="25"> <div align="center">90분 </div></td> <td height="25"> <div align="center">90분 </div></td> <td height="25"> <div align="center">60분 </div></td> <td height="25"> <div align="center">60분 </div></td> <td height="25"> <div align="center">100분 </div></td> <td height="25"> <div align="center">80분 </div></td> <td height="25"> <div align="center">60분 </div></td> <td height="25"> <div align="center">100분 </div></td> <td height="25"> <div align="center">80분 </div></td> <td height="25"> <div align="center">60분 </div></td></tr></tbody></table></td></tr></tbody></table></td></tr> <tr> <td height="19">  </td></tr> <tr> <td height="19"> <font color="#009cbc"><b>3. 시험종목 및 평가범위</b></font> </td></tr> <tr> <td bgcolor="#d7d7d7"> <table width="100%" class="Text1" border="0" cellspacing="1" cellpadding="0"> <tbody> <tr bgcolor="#ffffff"> <td width="55" height="40" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>종목</strong></font> </div></td> <td width="45" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>등급</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="2"> <div align="center"><font color="#ffffff"><strong>평 가 범 위</strong></font> </div></td> <td width="40" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>비고</strong></font> </div></td></tr> <tr bgcolor="#ffffff"> <td bgcolor="#e9f8fb" rowspan="8"> <div align="center"><font color="#02819a">전산<br>세무<br>회계</font> </div></td> <td rowspan="2"> <div align="center">전산<br>세무<br>1급 </div></td> <td width="40" height="20"> <div align="center">이론 </div></td> <td>재무회계(10%), 원가회계(10%), 세무회계(10%) </td> <td rowspan="8"> <div align="center"><font color="#02819a">국가<br>공인</font> </div></td></tr> <tr bgcolor="#ffffff"> <td height="30"> <div align="center">실무 </div></td> <td>재무회계 및 원가회계(15%), 부가가치세(15%),<br>원천제세(10%), 법인세무조정(30%) </td></tr> <tr bgcolor="#ffffff"> <td rowspan="2"> <div align="center">전산<br>세무<br>2급 </div></td> <td height="20"> <div align="center">이론 </div></td> <td>재무회계(10%), 원가회계(10%), 세무회계(10%) </td></tr> <tr bgcolor="#ffffff"> <td height="30"> <div align="center">실무 </div></td> <td>재무회계 및 원가회계(35%), 부가가치세(20%),<br>원천제세(15%) </td></tr> <tr bgcolor="#ffffff"> <td rowspan="2"> <div align="center">전산<br>회계<br>1급 </div></td> <td height="20"> <div align="center">이론 </div></td> <td>회계원리(15%), 원가회계(10%), 세무회계(5%) </td></tr> <tr bgcolor="#ffffff"> <td height="30"> <div align="center">실무 </div></td> <td>기초정보 등록·수정(15%), 거래자료 입력(30%),<br>부가가치세(15%), 입력자료 및 제장부 조회(10%) </td></tr> <tr bgcolor="#ffffff"> <td rowspan="2"> <div align="center">전산<br>회계<br>2급 </div></td> <td height="20"> <div align="center">이론 </div></td> <td>회계원리(30%) </td></tr> <tr bgcolor="#ffffff"> <td height="30"> <div align="center">실무 </div></td> <td>기초정보 등록·수정(20%), 거래자료 입력(40%),<br>입력자료 및 제장부 조회(10%) </td></tr> <tr bgcolor="#ffffff"> <td bgcolor="#e9f8fb" rowspan="3"> <div align="center"><font color="#02819a">세무회계</font> </div></td> <td> <div align="center">1급 </div></td> <td> <div align="center">이론 </div></td> <td>- 세법1부: 법인세법, 부가가치세법<br>- 세법2부: 국세기본법, 소득세법, 조세특례제한법,<br>  지방세법, 지방세기본법, 지방세특례제한법<br>  (1,2부 전문항 서술형주관식) </td> <td rowspan="3"> <div align="center"><font color="#02819a">국가<br>공인<br><br></font></div></td></tr> <tr bgcolor="#ffffff"> <td> <div align="center">2급 </div></td> <td> <div align="center">이론 </div></td> <td>- 세법1부: 법인세법, 부가가치세법<br>  (객관식 25문항, 주관식 5문항)<br>- 세법2부: 국세기본법, 소득세법<br>  (객관식 25문항, 주관식 5문항)<br></td></tr> <tr bgcolor="#ffffff"> <td> <div align="center">3급 </div></td> <td> <div align="center">이론 </div></td> <td>- 세법1부: 법인세법, 부가가치세법(객관식 25문항)<br>- 세법2부: 소득세법(객관식 25문항)<br></td></tr> <tr bgcolor="#ffffff"> <td bgcolor="#e9f8fb" rowspan="3"> <div align="center"><font color="#02819a">기업회계</font> </div></td> <td> <div align="center">1급 </div></td> <td> <div align="center">이론 </div></td> <td>- 1부: 재무회계(객관식25문항,주관식5문항)<br>- 2부: 원가관리회계(객관식25문항,주관식5문항) </td> <td rowspan="3"> <div align="center"><font color="#02819a">한국<br>세무<br>사회<br>인증</font> </div></td></tr> <tr bgcolor="#ffffff"> <td> <div align="center">2급 </div></td> <td> <div align="center">이론 </div></td> <td>- 1부: 재무회계(객관식 25문항)<br>- 2부: 원가회계(객관식 25문항) </td></tr> <tr bgcolor="#ffffff"> <td> <div align="center">3급 </div></td> <td> <div align="center">이론 </div></td> <td>- 1부: 회계원리(객관식 20문항)<br>- 2부: 회계원리(객관식 20문항) </td></tr></tbody></table></td></tr> <tr> <td height="60">- 세부적인 평가범위는 홈페이지 "수험정보"의 "개요 및 요강"란을 참고하기 바람.<br><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>4. 시험장소</b></font> </td></tr> <tr> <td>서울, 부산, 대구, 광주, 대전, 인천, 울산, 춘천, 원주, 안양, 안산, 수원, 평택, 의정부, 청주, 천안, 당진, 포항, 구미, 안동, 창원, 김해, 진주, 전주, 순천, 목포, 제주 <br><br> <div class="Tindent">- 상기지역은 상설시험장이 설치된 지역이나 응시인원이 일정인원에 미달할 때는 인근지역을 통합하여 실시함. </div> <div class="Tindent">- 상기지역 내에서의 시험장 위치는 응시원서 접수결과에 따라 시험시행일 일주일전부터 한국세무사회 홈페이지에 공고함. </div><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>5. 시험방법</b></font> </td></tr> <tr> <td>- <b>전산세무회계자격시험</b><br>  이론(30%)은 객관식 4지 선다형 필기시험으로, 실무(70%)는 PC에 설치된 전산세무회계프로그램(케이렙:KcLep) <br>  을 이용한 실기시험으로 함.<br><br>- <b>세무회계자격시험</b> <br> 1급은 주관식으로, 2급은 객관식(4지 선다형) 및 단답형으로, 3급은 객관식(4지 선다형) 필기시험으로 함. <br><br>- <b>기업회계자격시험</b> <br> 1급은 객관식(4지 선다형) 및 주관식으로, 2급 및 3급은 객관식(4지 선다형) 필기시험으로 함.<br><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>6. 합격자결정기준</b></font> </td></tr> <tr> <td>- <u>전산세무 1급ㆍ2급, 전산회계 1급ㆍ2급</u> : 100점 만점에 70점 이상<br>- <u>세무회계 1ㆍ2ㆍ3급</u> : 각 급수별로 세법 1,2부로 구분하여 각부가 40점 이상, 합산평균 60점 이상<br>- <u>기업회계 1ㆍ2ㆍ3급</u> : 1급과 2급은 합산평균이 70점이상, 3급은 70점 이상 <br><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>7. 응시자격</b></font> </td></tr> <tr> <td height="19">- 제한없음<br><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>8. 원서접수 및 환불</b></font> </td></tr> <tr> <td>- 접수기간 : 각 회별 원서접수기간내 접수<br>- 접수방법 : 한국세무사회 자격시험사이트(http://license.kacpta.or.kr)로 접속하여<br>  단체 및 개인별 접수(회원가입 및 사진등록)<br>- 응시료 납부방법 : 원서접수시 금융기관을 통한 온라인 계좌이체 및 신용카드결제<br> <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="0"> <tbody> <tr height="40" bgcolor="#ffffff"> <td align="center" bgcolor="#28bfd7"><font color="#ffffff"><strong>종목</strong></font> </td> <td bgcolor="#28bfd7" colspan="4"> <div align="center"><font color="#ffffff"><strong>전산세무회계</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="3"> <div align="center"><font color="#ffffff"><strong>세무회계</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="3"> <div align="center"><font color="#ffffff"><strong>기업회계</strong></font> </div></td></tr> <tr bgcolor="#ffffff"> <td height="38" bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">등급</font> </div></td> <td width="58"> <div align="center">전산<br>세무<br>1급 </div></td> <td width="58"> <div align="center">전산<br>세무<br>2급 </div></td> <td width="58"> <div align="center">전산<br>회계<br>1급 </div></td> <td width="58"> <div align="center">전산<br>회계<br>2급 </div></td> <td width="58"> <div align="center">1급 </div></td> <td width="58"> <div align="center">2급 </div></td> <td width="58"> <div align="center">3급 </div></td> <td width="58"> <div align="center">1급 </div></td> <td width="58"> <div align="center">2급 </div></td> <td width="58"> <div align="center">3급 </div></td></tr> <tr height="40" bgcolor="#ffffff"> <td height="20" bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">응시료</font> </div></td> <td><font style="font-size: 8pt;"> <div align="center">20,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">20,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">20,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">20,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">15,000 </div></font></td></tr> <tr height="40" bgcolor="#ffffff"> <td height="20" bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">자격증<br>발급비 </font></div></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">4,000 </div></font></td></tr></tbody></table> <div style="margin-top: 15px;">- 환불규정 </div> <div id="refund" style="margin-top: -5px; margin-left: 150px; visibility: hidden; position: absolute; background-color: window;"> <table style="border: 1px solid rgb(221, 221, 221); border-image: none;" border="0" cellspacing="1" cellpadding="10"> <tbody> <tr> <td bgcolor="#f7f7f7"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcafe.daum.net%2Fweb%2F_Common%2Fimgx%2Fsubs%2Frefund.jpg"> </td></tr></tbody></table></div> <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="0"> <tbody> <tr height="40" bgcolor="#ffffff"> <td bgcolor="#28bfd7" rowspan="2"> <div align="center"><font color="#ffffff"><strong>구분</strong></font> </div></td> <td bgcolor="#28bfd7" rowspan="2"> <div align="center"><font color="#ffffff"><strong>원서접수기간 중</strong></font> </div></td> <td bgcolor="#28bfd7" colspan="2"> <div align="center"><font color="#ffffff"><strong>원서접수기간 마감 후</strong></font> </div></td> <td bgcolor="#28bfd7" rowspan="2"> <div align="center"><font color="#ffffff"><strong>시험당일</strong></font> </div></td></tr> <tr bgcolor="#28bfd7"> <td height="28"> <div align="center"><font color="#ffffff">1일 ~ 5일</font> </div></td> <td height="28"> <div align="center"><font color="#ffffff">마감 후 5일 경과시</font> </div></td></tr> <tr height="40" bgcolor="#ffffff"> <td bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">환불액</font> </div></td> <td><font style="font-size: 8pt;"> <div align="center">100% 환불 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">50% 환불 </div></font></td> <td colspan="2"><font style="font-size: 8pt;"> <div align="center">환불 없음(취소불가) </div></font></td></tr></tbody></table></td></tr> <tr> <td height="19">  </td></tr> <tr> <td height="19"> <font color="#009cbc"><b>9. 시행근거</b></font> </td></tr> <tr> <td> <table width="100%" bgcolor="#d7d7d7" border="0" cellspacing="1" cellpadding="0"> <tbody> <tr height="40" bgcolor="#ffffff" width="10%"> <td align="center" bgcolor="#28bfd7"><font color="#ffffff"><strong>종목</strong></font> </td> <td width="28%" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>전산세무회계</strong></font> </div></td> <td width="28%" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>세무회계</strong></font> </div></td> <td width="30%" bgcolor="#28bfd7"> <div align="center"><font color="#ffffff"><strong>기업회계</strong></font> </div></td></tr> <tr height="30" bgcolor="#ffffff"> <td bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">법적근거</font> </div></td> <td><font style="font-size: 8pt;"> <div align="center">자격기본법 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">자격기본법 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">한국세무사회 자격시험업무처리 규정 </div></font></td></tr> <tr height="30" bgcolor="#ffffff"> <td bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">공인번호</font> </div></td> <td><font style="font-size: 8pt;"> <div align="center">고용노동부 제 2016-1호 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">기획재정부 제2012-222호 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">- </div></font></td></tr> <tr height="30" bgcolor="#ffffff"> <td bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">종목 및 등급</font> </div></td> <td><font style="font-size: 8pt;"> <div align="center">전산세무1,2급 전산회계1,2급 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">세무회계 1급·2급·3급 </div></font></td> <td><font style="font-size: 8pt;"> <div align="center">기업회계 1급·2급·3급 </div></font></td></tr> <tr height="30" bgcolor="#ffffff"> <td bgcolor="#e9f8fb"> <div align="center"><font color="#02819a">자격관리자</font> </div></td> <td colspan="3"><font style="font-size: 8pt;"> <div align="center">한국세무사회장 </div></font></td></tr></tbody></table></td></tr> <tr> <td height="19">  </td></tr> <tr> <td height="19"> <font color="#009cbc"><b>10. 합격자발표</b></font> </td></tr> <tr> <td height="19">- 해당 합격자 발표일에 한국세무사회 홈페이지와 자동응답전화(ARS:060-700-1921)를 통해 확인할 수 있음.<br>- 자격증은 홈페이지의 [자격증발급]메뉴에서 신청가능하며, 취업희망자는 한국세무사회의 인력뱅크를<br>   이용하시기 바람.<br><br></td></tr> <tr> <td height="19"> <font color="#009cbc"><b>11. 기타사항</b></font> </td></tr> <tr> <td height="19">- 궁금한 사항은 홈페이지를 참고하거나 아래 전화로 문의바람. <br>▶ 문의 : TEL (02) 521-8398∼9 FAX (02) 521-8396<br></td></tr></tbody></table><p><br></p>