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<table class="post-body" id="printPost1" cellspacing="0" cellpadding="0"><tbody><tr><td class="bcc"><div class="pcol2 _param(1) _postViewArea220971032462" id="post-view220971032462"><div class="se_doc_viewer se_body_wrap se_theme_transparent " id="SEDOC-1490860372591-162131771" data-docversion=""><div class="se_component_wrap"><div class="se_component se_documentTitle documentTitle_blog is-fill"><div class="se_sectionArea is-fill se_align-center"><div class="pcol1"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_D2"><div class="se_editView se_title"><div class="se_textView"><h3 class="se_textarea">홈택스 전자세금계산서 발급방법<!-- --> </h3><!-- [D] 부제영역은 지식백과에서만 사용되지만 포스트 엔드에 마크업은 잔존하게 됩니다 기본적으로 se_terms_subtitle 요소는 display:none입니다 --> </div></div></div></div><!-- SE_DOC_HEADER_TITLE_MIDDLE--> <div class="se_doc_title_middle" id="SEDOC-1490860372591-162131771_se_doc_title_middle"></div><!-- SE_DOC_HEADER_CONTENTS_START --> <!-- --> </div><div class="se_container"><span class="se_publishDate pcol2 fil5">2017.03.30. 16:52 </span> </div><div class="se_post_function"><a title="http://blog.naver.com/ntscafe/220971032462" class="url pcol2 fil5 _setClipboard _returnFalse _se3copybtn _transPosition" id="copyBtn" style="cursor: pointer;" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u>URL 복사</u></a> <div class="overflow_menu"><a class="btn_overflow_menu _open_overflowmenu _param(220971032462) _returnFalse" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u><font color="#0066cc">본문 기타 기능</font></u></a><div class="lyr_overflow_menu" id="overflowmenu-220971032462" style="display: none;"><a class="naverTranslateNavigationBox _goTran _param(220971032462) _returnFalse" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u><font color="#0066cc">번역보기<span class="ico_translation 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href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_0_img", "src" : "http://postfiles3.naver.net/MjAxNzAzMzBfNzIg/MDAxNDkwODU0NzU0NjUw.aoodAygLA1UoEEWW6UXhdzo1gIv9hUOi_mfsqf0Wkv8g.ix_o1UYykvopOwGMj4IRQFeoO9TDjs_Zi1zglk2pOXog.PNG.ntscafe/%EA%B5%AD%EC%84%B8%EC%B2%AD_%EC%BD%98%ED%85%90%EC%B8%A0_%EC%83%81%EB%8B%A8%EC%8D%B8%EB%84%A4%EC%9D%BC_170106.png", "linkUse" : "false","link" : ""}'><img width="701" height="420" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_0_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles3.naver.net%2FMjAxNzAzMzBfNzIg%2FMDAxNDkwODU0NzU0NjUw.aoodAygLA1UoEEWW6UXhdzo1gIv9hUOi_mfsqf0Wkv8g.ix_o1UYykvopOwGMj4IRQFeoO9TDjs_Zi1zglk2pOXog.PNG.ntscafe%2F%25EA%25B5%25AD%25EC%2584%25B8%25EC%25B2%25AD_%25EC%25BD%2598%25ED%2585%2590%25EC%25B8%25A0_%25EC%2583%2581%25EB%258B%25A8%25EC%258D%25B8%25EB%2584%25A4%25EC%259D%25BC_170106.png%3Ftype%3Dw966" data-attachment-id="I3wgt5QcvhexPKoa-JC_JTlJvyKk"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span><br></span><span style="color: rgb(159, 25, 13);"><b>전자세금계산서</b></span><span>란,<br></span><span>부가가치세 과세거래에 대해 <br></span><span>부가가치세 법령에서 정하는 <br></span><span>전자적인 방법으로 발급하는 <br></span><span>세금계산서입니다. <br></span><span><br></span><span>발급의무대상자는 종이세금계산서 대신에<br></span><span>전자세금계산서를 의무발급해야 합니다. <br></span><span><br></span><span><br></span><span>홈택스 </span><span>전자세금계산서 발급방법을 <br></span><span>알아보겠습니다.</span><span><br></span><span></span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_1_img", "src" : "http://postfiles14.naver.net/MjAxNzAzMzBfMTgy/MDAxNDkwODQ3NzExNTM4.hPIf-nxxjQzmxxOkXTOebn1eL58fR5m4RbGUp72zJgEg._JlNnmOyBVti8q4-HoGCgLpB3Qpqh5l2qc3rT3BMWO0g.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-1_%EC%82%AC%EB%B3%B8.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="800" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_1_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles14.naver.net%2FMjAxNzAzMzBfMTgy%2FMDAxNDkwODQ3NzExNTM4.hPIf-nxxjQzmxxOkXTOebn1eL58fR5m4RbGUp72zJgEg._JlNnmOyBVti8q4-HoGCgLpB3Qpqh5l2qc3rT3BMWO0g.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-1_%25EC%2582%25AC%25EB%25B3%25B8.jpg%3Ftype%3Dw966" data-attachment-id="I5bQlDkBG6XtAQ1Q-pOcp_8dfIoc"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>① 공인인증서 준비 </b></span><span><br>전자(세금)계산서 발급사이트 로그인과 <br>전자(세금)계산서 발급(전자서명)을 위해서는 <br>사업자범용·전자세금계산서용·ASP용 <br></span><span>공인인증서 중 하나가 필요합니다. <br><br><br>만약에 공인인증서 발급이 어려운 경우 <br></span><span style="color: rgb(159, 25, 13);"> 세무서에서 보안카드를 발급받아</span><span> <br>홈택스에서 전자(세금)계산서 발급이 <br></span><span>가능하니 </span><span>참고해주세요! <br></span><span><br></span><span></span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_2_img", "src" : "http://postfiles6.naver.net/MjAxNzAzMzBfMTE3/MDAxNDkwODQ3NTg3NDIx.M1NLj8utT4wZy4P6q9HvYUXq4a4gh_X4awSiH3IHzD4g.mlj4ZEjae-7_AIfJ77-KNMLL1_B6noP66ZARDi8_6iUg.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-2.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="800" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_2_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles6.naver.net%2FMjAxNzAzMzBfMTE3%2FMDAxNDkwODQ3NTg3NDIx.M1NLj8utT4wZy4P6q9HvYUXq4a4gh_X4awSiH3IHzD4g.mlj4ZEjae-7_AIfJ77-KNMLL1_B6noP66ZARDi8_6iUg.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-2.jpg%3Ftype%3Dw966" data-attachment-id="IpnFz29AF5_E6xFwW7lk_rUcjBOY"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>② 공인인증서로 로그인 </b></span><br>국세청에서 운영하는 홈택스(<a class="se_link" href="http://www.hometax.go.kr)/" target="_blank"><u><font color="#0066cc">www.hometax.go.kr)</font></u></a><span> <br></span><span>회원가입을 합니다. </span><br><span>홈택스 아이디와 비밀번호로만 <br></span><span>로그인을 할 경우 </span><br><span>서비스가 제한적이니 <br></span><span>꼭 전자세금계산서 공인인증서로 <br></span><span>로그인하세요.<br></span><span><br></span><span> </span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_3_img", "src" : "http://postfiles5.naver.net/MjAxNzAzMzBfMTY2/MDAxNDkwODQ3NTg3NDA4.JhJjiS411VmySqkYERELK4N-CAQAhmjDNLsXAb6vZc4g.7I4PWRZM6odTnSS_osojie2MoArtK62MK8M5f0MbHn0g.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-3.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="571" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_3_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles5.naver.net%2FMjAxNzAzMzBfMTY2%2FMDAxNDkwODQ3NTg3NDA4.JhJjiS411VmySqkYERELK4N-CAQAhmjDNLsXAb6vZc4g.7I4PWRZM6odTnSS_osojie2MoArtK62MK8M5f0MbHn0g.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-3.jpg%3Ftype%3Dw966" data-attachment-id="IOXy7mlS3GbegGzQ6_uZRhq6tlmU"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>③ 전자(세금)계산서 클릭</b></span><span><br></span><span>조회/ 발급 화면으로 이동 후<br></span><span>전자(세금)계산서 발급 버튼을 눌러줍니다.</span><span><br></span><span><br></span><span></span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_4_img", "src" : "http://postfiles4.naver.net/MjAxNzAzMzBfMjM1/MDAxNDkwODQ3NTg3NDE4.Sr16ui9lX8NWHTJacLX4eqn_glbfKfjDwnW6TZ-rVJwg.Z-ThQg_hxd_tp90X9nXpbEjHzxMzeECbB6hFH1z0IgYg.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-4.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="800" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_4_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles4.naver.net%2FMjAxNzAzMzBfMjM1%2FMDAxNDkwODQ3NTg3NDE4.Sr16ui9lX8NWHTJacLX4eqn_glbfKfjDwnW6TZ-rVJwg.Z-ThQg_hxd_tp90X9nXpbEjHzxMzeECbB6hFH1z0IgYg.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-4.jpg%3Ftype%3Dw966" data-attachment-id="IyZD9DN253U4-h79tKinWLjaGdLQ"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>④ 건별발급</b></span><span><br></span><span>전자세금계산서 선택 화면에서<br></span><span>[발급]을 선택하면,<br></span><span>우측에<br></span><span>[건별발급, 수정발급, 반복발급, 복사발급]<br></span><span>메뉴가 나타납니다.<br></span><span><br></span><span>건별발급을 선택하세요.<br></span><span><br></span><span></span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_5_img", "src" : "http://postfiles11.naver.net/MjAxNzAzMzBfOTQg/MDAxNDkwODQ3NTg3NDA5.Xr928pHyOuUI8JoY6n_tMTIgwEFD4eNTFENQoXKpBjEg.2bs_wJuLgBwSBCaZDFuOODia7bu-8sV-YpOxItSVzeog.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-5.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="528" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_5_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles11.naver.net%2FMjAxNzAzMzBfOTQg%2FMDAxNDkwODQ3NTg3NDA5.Xr928pHyOuUI8JoY6n_tMTIgwEFD4eNTFENQoXKpBjEg.2bs_wJuLgBwSBCaZDFuOODia7bu-8sV-YpOxItSVzeog.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-5.jpg%3Ftype%3Dw966" data-attachment-id="IMJuhIQOEsoQPuOM8g30nJF7ccxg"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b></b></span><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>⑤ 품목, 수량 입력</b></span><span><br></span><span>거래일, 품목, 규격, 수량, 단가를 <br></span><span>입력하면<br></span><span><b>공급가액, 세액이 </b><br></span><span><b>자동계산되어 나타납니다.</b></span><span><br></span><span></span><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-center"><div class="se_editArea"><div class="se_viewArea" style="max-width: 700px;"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1490860372591-162131771_image_6_img", "src" : "http://postfiles13.naver.net/MjAxNzAzMzBfMjk0/MDAxNDkwODQ3NTg3NDE2.8X79hguBxP3m5rOfC6BqYkZM_yeljeJkYhIk_LjpNm4g.qpByy5JeLKJ3-zeKlqVpNzdW8XOhqBqODYHehXoF94Ag.JPEG.ntscafe/%EB%AC%B4%EC%A0%9C-6.jpg", "linkUse" : "false","link" : ""}'><img width="700" height="800" class="se_mediaImage __se_img_el" id="SEDOC-1490860372591-162131771_image_6_img" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles13.naver.net%2FMjAxNzAzMzBfMjk0%2FMDAxNDkwODQ3NTg3NDE2.8X79hguBxP3m5rOfC6BqYkZM_yeljeJkYhIk_LjpNm4g.qpByy5JeLKJ3-zeKlqVpNzdW8XOhqBqODYHehXoF94Ag.JPEG.ntscafe%2F%25EB%25AC%25B4%25EC%25A0%259C-6.jpg%3Ftype%3Dw966" data-attachment-id="Iz74XVLs5DcVFFTIrIPSktvq62Nk"><u><font color="#0066cc"> </font></u></a></div> </div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-center"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><!-- SE3-TEXT { --><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b>⑥ 발급하기</b></span><span class="se_fs_T2" style="color: rgb(241, 47, 34);"><b></b><br></span><span>발급하기 버튼을 누르시면<br></span><span>로그인했던 <br></span><span>전자세금계산용 인증서가 나타납니다.<br></span><span>인증서 비밀번호 입력을 해주시면<br></span><span>전자세금계산서 발급 완료!<br></span><span><br></span><span><br></span><span><br></span><span><br></span><span><span style="color: rgb(0, 0, 0);">홈택스 </span><span style="color: rgb(0, 0, 0);">전자세금계산서 발급방법을<span class="Apple-converted-space"> </span><br></span><span style="color: rgb(0, 0, 0);">알아보았습니다.</span><br></span><span><span style="color: rgb(0, 0, 0);">만약, 인터넷 사용이 </span><br></span><span><span style="color: rgb(0, 0, 0);">어려운 경우도 있으실 텐데요,</span><br></span><span><span style="color: rgb(0, 0, 0);"></span><br></span><span style="color: rgb(247, 247, 247); background-color: rgb(0, 153, 145);"><b>- (전화 ARS 이용) </b></span><span><br> 세무서에서 보안카드 수령 후 <br>전화ARS(☎:126-1-2-3)를 이용하여 발급 <br><br></span><span> <br></span><span style="color: rgb(247, 247, 247); background-color: rgb(0, 153, 145);"><b>- (세무서 대리발급) </b></span><span><br>전자(세금)계산서 대리발급 신청서와 <br>거래 관련 증명서류*를 가지고 <br>가까운 세무서</span><span>(사업장 관할과 관계없이<br></span><span> 신청 가능)를 방문하여 <br></span><span>발급신청을 통해 발급 <br></span><span><br></span><span class="se_fs_T4">*[거래계약서, 거래명세표, 거래내역서, 입금증] 등<br></span><span class="se_fs_T4"> 실제 재화 또는 용역 거래를 <br></span><span class="se_fs_T4">확인할 수 있는 증명서류 </span><span><span style="color: rgb(0, 0, 0);"></span><br></span><span><br></span><span>인터넷이 어려운 경우<br></span><span>위의 방법으로도 전자세금계산서 발급이 <br></span><span>가능합니다.<br></span><span><br></span><span><br></span><span><br></span><span></span>▼ 전자세금계산서 발급을 마스터하셨다면 <br>발급기한 및 조회도 완전정복하세요. <br><span class="se_fs_T4"><a class="se_link" href="http://blog.naver.com/ntscafe/220808881792" target="_blank"><u><font color="#0066cc">http://blog.naver.com/ntscafe/220808881792</font></u></a></span><br><!-- } SE3-TEXT --></p></div></div></div></div></div></div><div class="se_component se_oglink default"><div class="se_sectionArea se_align-center"><div class="se_editArea" id="SEDOC-1490860372591-162131771_oglink_0"><div class="se_viewArea se_og_wrap"><!-- <div class="se_og_box"> --> <a class="se_og_box" href="http://blog.naver.com/ntscafe/220808881792" target="_blank"><div class="se_og_thumb"><img alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fdthumb.phinf.naver.net%2F%3Fsrc%3D%2522http%253A%252F%252Fblogthumb2.naver.net%252F20160909_131%252Fntscafe_1473395395929rSpSq_JPEG%252F%2525B1%2525B9%2525BC%2525BC%2525C3%2525BB_%2525C0%2525A5%2525C5%2525F72%2525C8%2525AD_%2525281%252529.jpg%253Ftype%253Dw2%2522%26type%3Dff120"> </div><div class="se_og_txt"><div class="se_og_tit">[아는만큼 보이는 세금] 전자세금계산서 발급기한 및 조회 완전정복!</div><div class="se_og_desc">전자세금계산서 발급기한 및 조회 완전정복! 국세청 소식ㅣ펀(Fun)한 국세청! 국세청은 재미있는 만화로 ...</div><div class="se_og_cp">blog.naver.com</div></div><!-- </div> --> </a><font color="#464646"> <!-- <a href="http://blog.naver.com/ntscafe/220808881792" target="_blank" class="se_og_link">본문으로 이동</a> --></font><font color="#464646"> </font></div> </div></div></div>
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SE_DOC_CONTENTS_END --> <div class="__se_doc_title_end" id="se_doc_contents_end"></div><div class="se_doc_footer" id="SEDOC-1490860372591-162131771_se_doc_footer"></div></div></div><div class="post_footer_contents"><div class="post-tag pcol2 _param(false|false)" id="tagList_220971032462" style="display: block; cursor: default;"><a class="tag pcol1 itemTagfont _setTop" href="http://blog.naver.com/PostListByTagName.nhn?blogId=ntscafe&logType=mylog&tagName=%B1%B9%BC%BC%C3%BB"><u><font face="돋움" size="4">#국세청</font></u></a><a class="tag pcol1 itemTagfont _setTop" href="http://blog.naver.com/PostListByTagName.nhn?blogId=ntscafe&logType=mylog&tagName=%C8%A8%C5%C3%BD%BA"><u><font face="돋움" size="4">#홈택스</font></u></a><a class="tag pcol1 itemTagfont _setTop" href="http://blog.naver.com/PostListByTagName.nhn?blogId=ntscafe&logType=mylog&tagName=%C0%FC%C0%DA%BC%BC%B1%DD%B0%E8%BB%EA%BC%AD"><u><font face="돋움" size="4">#전자세금계산서</font></u></a><a class="tag pcol1 itemTagfont _setTop" href="http://blog.naver.com/PostListByTagName.nhn?blogId=ntscafe&logType=mylog&tagName=%BC%BC%B1%DD%B0%E8%BB%EA%BC%AD%B9%DF%B1%DE"><u><font face="돋움" size="4">#세금계산서발급</font></u></a><a class="tag pcol1 itemTagfont _setTop" href="http://blog.naver.com/PostListByTagName.nhn?blogId=ntscafe&logType=mylog&tagName=%C0%FC%C0%DA%BC%BC%B1%DD%B0%E8%BB%EA%BC%AD%B9%DF%B1%DE"><u><font face="돋움" size="4">#전자세금계산서발급</font></u></a></div><div class="post-tag pcol2" style="display: none;"><input title="태그를 입력해 주세요" class="tag_inp" type="text" value=""> <a class="pcol2 _saveTag _rosRestrict _returnFalse _param(220971032462)" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u>태그저장</u></a> <img width="1" height="11" class="fil3 pcol2b" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> <a class="pcol2 _cancelTag _returnFalse _param(220971032462)" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u>취소</u></a> <span style="display: none;"></span> </div><div class="ico_ccl"><div class="ccl_layer" id="post_ccl_1" style="right: -8px; bottom: 25px; display: none;"><div class="shadow01"><div class="shadow01_side"><div class="shadow02"><div class="shadow02_side"><div class="content"><p><strong>이 저작물은 아래 조건 만족 시<br>별도 허가 없이 사용 가능합니다 </strong></p><ul><li>저작자 명시 필수</li><li>영리적 사용 불가</li><li>내용 변경 불가</li></ul><div class="ccl_layer_position right_position"></div></div></div></div></div></div></div><a class="_cclInfoWindow _param(post_ccl_1)" href="http://creativecommons.org/licenses/by-nc-nd/2.0/kr/" target="_blank"><img width="51" height="15" style='background: url("http://blogimgs.naver.net/nblog/skins/ccl/ico_post_sccl-by-nc-nd.png") no-repeat; _background: none;' alt="CCL" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fblank.gif"></a> </div></div><div class="post-btn"><div class="postedit"><img width="1" height="13" class="fil3 pcol2b" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> <span class="print" id="post-scrap-text_220971032462"><a class="pcol2 _printPost _returnFalse _param(220971032462)" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><u><font color="#464646">인쇄</font></u></a> </span> </div><div class="naver-splugin posts2plug" id="spiLayer1" splugin-id="9458534951" data-style="standard-v1-community" data-url="http://blog.naver.com/ntscafe/220971032462" data-oninitialize="splugin_oninitialize(1);" data-likeserviceid="blog" data-likecontentsid="ntscafe_220971032462" data-canonical-url="http://blog.naver.com/ntscafe/220971032462"><div class="_ly_spi spi_default" style="display: block;"><ul class="_spi_lst spi_lst"><li class="_spi_blog spi_btn_blog"><a title="블로그 보내기" class="_spi_blog" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><font color="#0066cc"><u>블로그</u></font></a></li><li class="_spi_cafe spi_btn_cafe"><a title="카페 보내기" class="_spi_cafe" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><font color="#0066cc"><u>카페</u></font></a></li><li class="_spi_bookmark spi_btn_bookmark"><a title="북마크로 보내기" class="_spi_bookmark" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><font color="#0066cc"><u>북마크</u></font></a></li><li class="_spi_memo spi_btn_memo"><a title="메모 보내기" class="_spi_memo" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><font color="#0066cc"><u>메모</u></font></a></li><li class="_spi_pholar spi_btn_pholar"><a title="폴라 보내기" class="_spi_pholar" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><font color="#0066cc"><u>폴라</u></font></a></li><li class="_spi_me spi_btn_me"><a title="네이버me 구독하기" class="_spi_me" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank" "=""><span class="_spi_me"></span><font color="#0066cc"><u>구독</u></font><em class="_spi_me " style="display: block;"></em></a></li><li class="_spi_release_cont _spi_release_btn spi_btn_release"><a title="기타 보내기 펼치기" class="_spi_release " href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><span class="_spi_release spi_bg_release"></span><u><font color="#0066cc">보내기</font></u><em class="_spi_release " style="display: block;"></em></a></li></ul> <div class="_spi_ly_bmk_ok spi_ly_pop" style="left: -78px; top: 20px; width: 253px; display: none;"><p class="spi_dsc">북마크 되었습니다.<br><a class="_ly_bmk_ok_cls _ly_bmk_lnk spi_impact" href="http://me.naver.com/tab/bookmark.nhn" target="_blank"><u><font color="#0066cc">네이버me 북마크함 가기</font></u></a></p><button class="_ly_bmk_ok_cls spi_close" type="button"><span title="북마크 레이어 닫기" class="_ly_bmk_ok_cls"></span><em class="_ly_bmk_ok_cls">X</em></button> </div><div class="_spi_ly_bmk_cnf spi_ly_pop spi_ly_pop_v2" style="left: -78px; top: 20px; width: 253px; display: none;"><p class="spi_dsc">현재 북마크 되어 있습니다.<br>북마크를 해제하시겠습니까?</p><div class="spi_btn"><a class="_ly_bmk_cnf_y spi_y " href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><span class="_ly_bmk_cnf_y"></span><u><font color="#0066cc">예</font></u></a> <a class="_ly_bmk_cnf_n spi_n " href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" target="_blank"><span class="_ly_bmk_cnf_n"></span><u><font color="#0066cc">아니오</font></u></a> </div><button class="_ly_bmk_cnf_cls spi_close" type="button"><span title="북마크 레이어 닫기" class="_ly_bmk_cnf_cls"></span><em class="_ly_bmk_cnf_cls">X</em></button> </div><div class="_spi_ly_bmk_err spi_ly_pop" style="left: -78px; top: 20px; width: 253px; display: none;"><p class="spi_dsc">서버 접속이 원활하지 않습니다.<br>잠시 후 다시 시도해 주십시오.</p><button class="_ly_bmk_err_cls spi_close" type="button"><span title="북마크 레이어 닫기" class="_ly_bmk_err_cls"></span><em class="_ly_bmk_err_cls">X</em></button> </div><div class="_spi_ly_bmk_ros spi_ly_pop" style="left: -78px; top: 20px; width: 253px; display: none;"><p class="spi_dsc">북마크 서비스 점검 중으로,<br>현재 북마크 읽기만 가능하오니<br>이용에 참고해 주시기 바랍니다.</p><button class="_ly_bmk_ros_cls spi_close" type="button"><span title="북마크 레이어 닫기" class="_ly_bmk_ros_cls"></span><em class="_ly_bmk_ros_cls">X</em></button> </div><div class="_spi_ly_pop spi_ly_pop ly_pop_v1" style="left: 136px; top: -82px; width: 213px; display: none;"><p class="_ly_pop spi_dsc">이 블로거의 글이 마음에 드셨다면<br><a class="_ly_pop_lnk _ly_pop spi_impact" href="http://me.naver.com/" target="_blank"><u><font color="#0066cc">네이버me</font></u></a>에서 편하게 받아보세요.</p><div class="_ly_pop spi_ico_arr spi_ico_right"></div></div></div></div><div class="postre"><img width="13" height="13" class="ico2" id="Com1" style="vertical-align: middle;" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> <strong><a tabindex="0" class="pcol2 _cmtList _param(1|1|220971032462|0) _returnFalse" id="Comi220971032462" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u><font color="#464646">댓글 4</font></u></a></strong> <img width="1" height="13" class="fil3 pcol2b" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogimgs.naver.net%2Fimgs%2Fnblog%2Fspc.gif"> <strong><a tabindex="0" class="pcol2 btn_like_list _symList _param(3|1|220971032462|0) _returnFalse" id="Sympathy220971032462" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#"><u><font color="#464646">공감</font></u></a> </strong> <!-- [D] 공감한사람 보기 클릭시 on toggle --> <div class="btn_like pcol2"><!-- [D] 좋아요 시스템 --> <div class="u_likeit_list_module"><a class="u_likeit_list_btn u_type_img u_none_txt pcol2" href="http://blog.naver.com/PostView.nhn?blogId=ntscafe&logNo=220971032462&redirect=Dlog&widgetTypeCall=true#" data-sid="BLOG" data-did="BLOG" data-cid="ntscafe_220971032462" data-likeit="1"><span class="u_ico"></span><u> <em class="u_cnt _cnt">58</em></u></a> </div><!-- //[D] 좋아요 시스템 --> <span class="bg_right"></span></div> </div></div><div 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