<![CDATA[
<!--StartFragment--><p style="text-indent: -69.9pt; letter-spacing: 0pt; font-weight: bold; margin-left: 69.9pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >12</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >10</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">일 본사 영업부의 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >4</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">대보험 및 근로소득세 납부내역은 다음 표와 같다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >. </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">회사는 보통예금으로 동 금액을 납부하였다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >. </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">국민연금은 세금과공과 계정을 사용하고 건강보험과 장기요양보험은 복리후생비</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >, </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">고용보험 및 산재보험은 보험료 계정을 사용한다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >.(3</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">점</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >)</span></p><table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 62.53pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">구 분</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 51.21pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; letter-spacing: -2.4pt; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: -2.4pt; mso-fareast-font-family: 맑은 고딕;">근로소득세</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; letter-spacing: -2.4pt; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: -2.4pt; mso-fareast-font-family: 맑은 고딕;">지방소득세</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">국민연금</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">건강보험</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 71.02pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">장기요양보험</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">고용보험</span></p></td><td style="border-width: 0.28pt 1.41pt 1.41pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">산재보험</span></p></td></tr><tr><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 62.53pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">회사 부담분</span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 51.21pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;"> </span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;"> </span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >50,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >30,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 71.02pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >2,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >550</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 1.41pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1,200</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td></tr><tr><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 62.53pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">본인 부담분</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 51.21pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >100,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >10,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >50,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >30,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 71.02pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >2,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="padding: 1.41pt 5.1pt; border: 0.28pt solid rgb(0, 0, 0); width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >850</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 1.41pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;"> </span></p></td></tr><tr><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 62.53pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="mso-fareast-font-family: 맑은 고딕;">계</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 51.21pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >100,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >10,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >100,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 59.7pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >60,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 71.02pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >4,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 0.28pt 1.41pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1,400</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td><td style="border-width: 0.28pt 1.41pt 1.41pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 56.87pt; height: 17.48pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1,200</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td></tr></tbody></table><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;"> </span></p><p style="letter-spacing: 0pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >[</span><span style="mso-fareast-font-family: 맑은 고딕;">답</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >] 12</span><span style="mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >10</span><span style="mso-fareast-font-family: 맑은 고딕;">일 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">차</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">예수금 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >192,850 (</span><span style="mso-fareast-font-family: 맑은 고딕;">대</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">보통예금 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >276,600</span></p><p style="letter-spacing: 0pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="mso-fareast-font-family: 맑은 고딕;">세금과공과</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">판</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) 50,000</span></p><p style="letter-spacing: 0pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="mso-fareast-font-family: 맑은 고딕;">복리후생비</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">판</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) 32,000 </span></p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="mso-fareast-font-family: 맑은 고딕;">보험료</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">판</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) 1,750 </span></p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" > * 예수금은 대변아닌가요? 예수금은 뭐뭐뭐 더한 금액인가요? 급여 분개는 도통 이해가 안 가네요..ㅠㅠ</span></p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ></span> </p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ></span> </p><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ><!--StartFragment--><p style="line-height: 140%; text-indent: -59.2pt; letter-spacing: 0pt; font-weight: bold; margin-left: 59.2pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >[4]</span><span style="font-family: 맑은 고딕;" > </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >3</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">일 비사업자인 김갑수로부터 토지와 건물을 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >70,000,000</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">원에 일괄 취득함과 동시에 당좌수표를 발행하여 전액 지급하였다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >. </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">토지와 건물의 공정가치는 아래와 같다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >.(3</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">점</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >)</span></p><table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td style="border-width: 0.28pt 1.7pt 1.7pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt 5.1pt; width: 479.07pt; height: 21.31pt;" vAlign="middle"><p style="text-align: center; text-autospace: ; word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-fareast-font-family: 맑은 고딕; mso-hansi-font-family: 맑은 고딕;">ㆍ</span><span style="mso-fareast-font-family: 맑은 고딕;">토지의 공정가치 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >: 60,000,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원 </span><span style="letter-spacing: 0pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-fareast-font-family: 맑은 고딕; mso-hansi-font-family: 맑은 고딕;">ㆍ</span><span style="mso-fareast-font-family: 맑은 고딕;">건물의 공정가치 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >: 40,000,000</span><span style="mso-fareast-font-family: 맑은 고딕;">원</span></p></td></tr></tbody></table><p style="text-indent: -53.3pt; font-weight: bold; margin-left: 53.3pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕; font-weight: bold;" > </span></p><p style="letter-spacing: 0pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >[</span><span style="mso-fareast-font-family: 맑은 고딕;">답</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >] 3</span><span style="mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1</span><span style="mso-fareast-font-family: 맑은 고딕;">일 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">차</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">토지 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >42,000,000 </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">대</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">당좌예금 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >70,000,000</span></p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="mso-fareast-font-family: 맑은 고딕;">건물 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >28,000,000</span></p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0">* 왜 토지 건물금액이 42,000,000 28,000,000 인가요??</p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"> </p><p style="text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"> </p><!--StartFragment--><p style="line-height: 155%; text-indent: -67.2pt; letter-spacing: 0pt; font-weight: bold; margin-left: 67.2pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >[2] 2</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >20</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">일 업무용승용차를 구입하기 위하여 액면금액 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1,000,000</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">원의 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >10</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">년 만기 무이자부 국공채를 액면금액으로 현금으로 매입하였다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >. </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">당 회사는 해당 국공채를 만기까지 보유할 예정이며</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >, </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">보유할 수 있는 의도와 능력이 충분하다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >. </span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">구입당시의 만기보유증권의 공정가액은 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >600,000</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">원이다</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >.(3</span><span style="font-weight: bold; mso-fareast-font-family: 맑은 고딕;">점</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >)</span></p><p style="line-height: 130%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;"> </span></p><p style="line-height: 155%; letter-spacing: 0pt; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >[</span><span style="mso-fareast-font-family: 맑은 고딕;">답</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >] 2</span><span style="mso-fareast-font-family: 맑은 고딕;">월 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >20</span><span style="mso-fareast-font-family: 맑은 고딕;">일 </span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">차</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">차량운반구 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >400,000 </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(</span><span style="mso-fareast-font-family: 맑은 고딕;">대</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >) </span><span style="mso-fareast-font-family: 맑은 고딕;">현금 </span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >1,000,000</span></p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="font-family: 맑은 고딕;" > </span><span style="mso-fareast-font-family: 맑은 고딕;">만기보유증권</span><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >(181) 600,000 </span></p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >* 여기도 왜 이런 금액들이 나왔는지 모르겠어요..... 공장가액 액면금액 뜻인 뭔가요???ㅠㅠ</span></p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ></span> </p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ></span> </p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" ></span> </p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >아시는 분들 가르쳐 주세요..</span></p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >감사합니다.</span></p><p style="line-height: 155%; text-autospace: ; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;" class="0"><span style="letter-spacing: 0pt; font-family: 맑은 고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 맑은 고딕;" >오늘도 힘내세요*^ㅇ^* </span></p></span>
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첫댓글 1. 지금은 급여를 지급하면서 회사가 원천징수 하는 분개가 아니라 원천징수 한 금액을 국가에 납부하는 회계처리를 하는 겁니다..
원천징수 할 때에는 대변에 예수금으로 처리하지만, 이 예수금을 납부할 때에는 대변에 있던 예수금 계정을 차변으로 상계시켜줘야 합니다..
2. 건물과 토지를 70,000,000원에 구입했는데, 이 금액 중 건물이랑 토지가 얼마인지 잘 모르잖아요..
그때에는 아래 나와 있는 토지 공정가치와 건물 공정가치 비율을 계산해서 각각 처리해줘야 합니다..
토지 취득가액 : 70,000,000 * 60,000,000 / 100,000,000 = 42,000,000
건물 취득가액 : 70,000,000 * 40,000,000 / 100,000,000 = 28,000,000
3. 차량을 구입하면 강제로 국공채를 구입해야 합니다..
그런데, 이 국공채가 액면가액보다 공정가액이 더 낮아요..
나는 이걸 액면가액인 100만원으로 구입하는데, 이걸 팔면 공정가액인 60만원 밖에 못 받습니다..
이미 살 때부터 손해를 보는거죠..
이런 증권은 매입할 때 공정가치를 취득가액으로 하구요.. 만기까지 보유할거니까 만기보유증권으로 처리합니다..
그리고, 돈은 100만원 줬으니까 손해본 금액 40만원 있잖아요.. 이건 차량 구입할 때 어쩔 수 없이 손해보는 금액(비용)이니까 차량운반구 취득가액에 포함시켜 줘야 합니다..
가라비님 정말 감사드립니다.
제가 합격하면 가라비님 덕분이랍니다... 진심으로 감사 또 감사드려요^^