<![CDATA[
<table width="100%" style='margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: justify; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: -0.39px; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;' border="0" cellspacing="0" cellpadding="0"><tbody style="margin: 0px; padding: 0px;"><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2018.1.1 이후 개시 사업연도</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">적용법인</div></td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">과세표준</div></td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">세율 (%)</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="4"><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">영리 및 비영리법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">10</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2억원 초과<br style="margin: 0px; padding: 0px;">200억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">200억원 초과<br style="margin: 0px; padding: 0px;">3,000억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">22</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">3,000억원 초과</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">25</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2"><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">당기순이익 과세법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">9</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20억원 초과</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">12</div></td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr></tbody></table><table width="100%" style='margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: justify; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: -0.39px; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;' border="0" cellspacing="0" cellpadding="0"><tbody style="margin: 0px; padding: 0px;"><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2015. 1. 1. ~</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">적용법인</div></td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">과세표준</div></td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">세율 (%)</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="3"><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">영리 및 비영리법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">10</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">2억원 초과<br style="margin: 0px; padding: 0px;">200억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">200억원 초과</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">22</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2"><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">당기순이익 과세법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">9</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">20억원 초과</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac mt5 mb5" style="padding: 0px; text-align: center !important; margin-top: 5px !important; margin-right: 0px; margin-bottom: 5px !important; margin-left: 0px;">12</div></td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr></tbody></table><table width="100%" style='margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: justify; color: rgb(0, 0, 0); text-transform: none; text-indent: 0px; letter-spacing: -0.39px; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;' border="0" cellspacing="0" cellpadding="0"><tbody style="margin: 0px; padding: 0px;"><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2012. 1. 1. ~</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="3"><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">영리 및 비영리법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">2억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">10</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">2억원 초과<br style="margin: 0px; padding: 0px;">200억원 이하</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">20</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">200억원 초과</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">22</div></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">당기순이익 과세법인</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">과세표준전액</div></td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="ac" style="margin: 0px; padding: 0px; text-align: center !important;">9</div></td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2010. 1. 1. ~ 2011. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>22</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>9</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2009. 1. 1. ~ 2009. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>11</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>22</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준 전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>9</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2008. 1. 1. ~ 2008. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>11</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>2억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준 전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>9</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2005.1.1. ~ 2007.12.31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>13</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>12</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">2002. 1. 1.∼ 2004. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>15</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>27</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>15</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>27</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>12</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1998. 1. 1.∼ 2001. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>16</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>28</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>16</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>28</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>12</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1996. 1. 1.∼ 1997. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>16</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>28</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>16</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1995. 1. 1.∼ 1995. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>18</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>30</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>18</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1994. 1. 1.∼ 1994. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>18</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>32</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>18</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1991. 1. 1.∼ 1993. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">영리 및 비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>20</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>1억원 초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>34</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>17</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>25</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr></tbody></table></td></tr><tr style="margin: 0px; padding: 0px;"><td height="50" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'></td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><div class="lv2_title0 fontBold" style="background: rgb(255, 255, 255); margin: 0px 0px 1em; padding: 6px 4px 4px 10px; border: 2px solid rgb(209, 209, 209); border-image: none; line-height: 1.8em; font-weight: 600;">1989. 1. 1 ∼ 1990. 12. 31.</div></td></tr><tr style="margin: 0px; padding: 0px;"><td class="tax_v01" style='margin: 0px; padding: 0px; height: 2px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px; background-color: rgb(102, 154, 204);'></td></tr><tr style="margin: 0px; padding: 0px;"><td align="center" style='margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'><table width="100%" class="tax_t01" style="margin: 0px; padding: 0px; border: 0px currentColor; border-image: none; text-align: center; background-color: rgb(195, 210, 232);" border="0" cellspacing="1" cellpadding="0"><colgroup style="margin: 0px; padding: 0px;"><col width="40%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"><col width="30%" style="margin: 0px; padding: 0px;" bgcolor="#ffffff"></colgroup><tbody style="margin: 0px; padding: 0px;"><tr class="tax_t02" style="margin: 0px; padding: 0px; height: 25px; text-align: center; color: rgb(0, 0, 0); font-size: 9pt; background-color: rgb(238, 243, 247);"><td width="40%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>적용법인</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준</td><td width="30%" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>세율 (%)</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">비상장대법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>20</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>33</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">상장법인, 비상장 중소기업법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>20</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>30</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">비영리법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>20</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>8천만원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>27</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;' rowspan="2">공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원이하</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>10</td></tr><tr style="margin: 0px; padding: 0px;"><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>3억원초과</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>15</td></tr><tr style="margin: 0px; padding: 0px;"><td class="bor_sub" style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>당기순이익 과세공공법인</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>과세표준전액</td><td style='margin: 0px; padding: 0px 0px 0px 4px; color: rgb(0, 0, 0); letter-spacing: -0.03em; font-family: 나눔고딕, "Nanum Gothic", ng, Dotum, 돋움, Arial, sans-serif; font-size: 15px;'>5</td></tr></tbody></table></td></tr></tbody></table><p><br></p>
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1. 연도별 세목별 세율 요약표 - 법인세율 2020. 3.31 현재
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20.07.01 11:15
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