내일채움공제 중도해지안내

<h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"> </h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DR7UY%26dataid%3D52%26fileid%3D24%26regdt%3D20190709145654&url=http%3A%2F%2Fcfile273.uf.daum.net%2Fattach%2F99BE83435E327B981A7B25')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료.pdf</a></h3><div><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DR7UY%26dataid%3D52%26fileid%3D29%26regdt%3D20190709145654&url=http%3A%2F%2Fcfile267.uf.daum.net%2Fattach%2F999BD5385E327F951B75D5')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> [내일채움공제] 청약철회,계약취소,중도해지 신청 매뉴얼.pdf</a> </div><div> </div><div><div class="board_top" style="margin: 57px 0px 0px; padding: 0px; border: 0px; outline: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><div class="title" style="margin: 70px 0px 20px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-size: 40px; color: rgb(26, 26, 26);">중도해지안내</div></div><div class="board_top" style="margin: 55px 0px 0px; padding: 0px; border: 0px; outline: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-size: 30px; color: rgb(26, 26, 26);">중도해지</div><table class="tb_col apply_tb" style="margin: 0px; padding: 0px; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(26, 26, 26); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 0px; border-spacing: 0px; width: 1200px; font-size: 14px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 0px; position: absolute; font-size: 1px; width: 0px; height: 0px; line-height: 0; background: none; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col></colgroup><thead style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">구분</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">내용</th></tr></thead><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">청약철회</td><td class="txt_left" style="margin: 0px; padding-top: 20px; padding-right: 5px; padding-bottom: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26); padding-left: 20px !important;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">공제계약 성립전(1회 공제부금 납부 전)에는 청약철회 가능</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">신청방법<ul class="ul_dot star" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;">온라인신청 : 내일채움공제 홈페이지(청약철회 신청)을 통해 신청 (공인인증서 필수)</li><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;">방문신청 : "공제계약 청약철회 요청서" 작성후, 관할지역본(지)부 담당자에게 신청</li></ul></li></ul></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">계약취소</td><td class="txt_left" style="margin: 0px; padding-top: 20px; padding-right: 5px; padding-bottom: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26); padding-left: 20px !important;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">계약 성립(1회 공제부금 납입)후, 3개월 이내에 취소 가능</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">신청방법<ul class="ul_dot star" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;">온라인신청 : 내일채움공제 홈페이지(계약해지신청)을 통해 신청 (공인인증서 필수)</li><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;">방문신청 : "공제계약 취소 요청서" 작성후, 관할지역본(지)부 담당자에게 신청</li></ul></li></ul></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">중도해지</td><td class=" txt_left" style="margin: 0px; padding-top: 20px; padding-right: 5px; padding-bottom: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26); padding-left: 20px !important;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">계약 성립(1회 공제부금 납입)후, 공제계약 취소가능기한 이후부터 공제계약 만기 전까지 공제계약 해지 가능</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">신청방법<ul class="ul_dot star" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;">온라인신청 : 내일채움공제 홈페이지(계약해지신청)을 통해 신청(공인인증서 필수)</li><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; color: rgb(102, 102, 102); line-height: 24px; background: none; position: relative;"> 방문신청 : "공제계약 중도해지 및 해지환급금청구서" 작성후, 관할지역본(지)부 담당자에게 신청</li></ul></li></ul></td></tr></tbody></table></div><div class="board_top" style="margin: 55px 0px 0px; padding: 0px; border: 0px; outline: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-size: 30px; color: rgb(26, 26, 26);">중도해지 지급사항</div>(중소기업 귀책) 공제부금 및 정부지원금 모두 청년근로자가 수령(청년근로자 귀책) 중소기업 기여금은 기업이 수령하고, 청년근로자 납입금 및 정부지원금은 청년근로자가 수령<p class="dot" style="margin-top: 15px; padding-left: 10px; border: 0px; outline: 0px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat; font-size: 18px; line-height: 28px; color: rgb(77, 77, 77);">귀책사유에 따른 해지환급금 지급대상<div class="scroll_x mt10 mb10" style="margin-top: 10px !important; margin-right: 0px; margin-bottom: 10px !important; margin-left: 0px; padding: 0px; border: 0px; outline: 0px;"><table class="tb_col apply_tb infobox style" style="margin: 20px 0px 40px; padding: 0px; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(26, 26, 26); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 0px; border-spacing: 0px; width: 1200px; font-size: 14px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 0px; position: absolute; font-size: 1px; width: 0px; height: 0px; line-height: 0; background: none; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="col" rowspan="2" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">구분</th><th scope="col" rowspan="2" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">중도해지 사유</th><th scope="colgroup" colspan="3" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">해지환급금 수급권자</th></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="col" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">청년근로자 공제 납입누계액 및 기간이자 해당분</th><th scope="col" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">중소기업 기여금 납입누계액 및 기간이자 해당분</th><th scope="col" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">정부지원금 적립누계액 및 기간이자 해당분</th></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td rowspan="7" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">중소기업 귀책</td><td class="txt_left" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">중소기업 기여금을 연속 6개월분 이상 납입하지 아니한 때</td><td rowspan="7" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td><td rowspan="7" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td><td rowspan="7" style="margin: 0px; padding: 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">중소기업 휴·폐업, 부도, 해산</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">공제사업과 연계한 부당한 임금 조정</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">권고사직, 불공정 계약파기</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">대기업 분류</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">경제적 부담</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">기타(1년 이내 2개월 이상 임금체불 등)</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td rowspan="8" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">청년근로자 귀책</td><td class="txt_left" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자 납입금을 연속 6개월분 이상 납입하지 아니한 때</td><td rowspan="8" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td><td rowspan="8" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">중소기업</td><td rowspan="7" style="margin: 0px; padding: 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">청년근로자 창업에 의한 퇴직</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">청년근로자 이직에 의한 퇴직</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">청년근로자 학업에 의한 퇴직</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">핵심인력의 사업자등록</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">경제적 부담</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">기타</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td class="txt_left" style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">부정수급 등 불법행위</td><td style="margin: 0px; padding: 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">정부지원금 반환</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 5px; border-top: 0px; border-bottom: 1px solid rgb(224, 224, 224); border-left: 0px; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56); border-right: 1px solid rgb(224, 224, 224) !important;">기타</td><td class="txt_left" style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자 사망, 업무상 재해 등 불가피한 사유</td><td style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td><td style="margin: 0px; padding: 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td><td style="margin: 0px; padding: 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(56, 56, 56);">청년근로자</td></tr></tbody></table></div>* 단, 청년근로자 귀책사유 중 부정수급 등 불법행위에 의한 중도해지시 정부지원금은 정부에 반환<div class="dot mt30" style="margin: 15px 0px 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat; font-size: 18px; line-height: 28px; color: rgb(77, 77, 77);">해지시기별 정부지원금 지급기준 – 중소기업 귀책사유</div><div class="scroll_x mt10 mb10" style="margin-top: 10px !important; margin-right: 0px; margin-bottom: 10px !important; margin-left: 0px; padding: 0px; border: 0px; outline: 0px;"><table class="tb_col apply_tb" style="margin: 0px; padding: 0px; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(26, 26, 26); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 0px; border-spacing: 0px; width: 1200px; font-size: 14px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 0px; position: absolute; font-size: 1px; width: 0px; height: 0px; line-height: 0; background: none; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"><col style="width: 0px;"></colgroup><thead style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">적립차수</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">1회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">2회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">3회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">4회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">5회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">6회차</th><th scope="col" style="margin: 0px; padding: 20px 10px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; font-weight: 500; color: rgb(77, 77, 77); vertical-align: middle; letter-spacing: -1px; background-color: rgb(245, 245, 245);">7회차</th></tr></thead><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">적립주기 (계약 성립일 이후)</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">1개월 이상 6개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">6개월 이상 12개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">12개월 이상 18개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">18개월 이상 24개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">24개월 이상 30개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">30개월 이상 36개월 미만</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">36개월 이상</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">적립금액</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">120만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">120만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">150만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">150만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">180만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">180만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">180만원</td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">누적금액</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">120만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">240만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">390만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">540만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">720만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(224, 224, 224); border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">900만원</td><td style="margin: 0px; padding: 20px 5px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: center; vertical-align: middle; line-height: 24px; letter-spacing: -1px; background-color: rgb(255, 255, 255); color: rgb(26, 26, 26);">1,080만원</td></tr></tbody></table></div><div class="refer_txt" style="margin: 8px 0px 0px; padding: 0px; border: 0px; outline: 0px; line-height: 28px; color: rgb(136, 136, 136);">※ 해지시기별 정부지원금 지급기준 – 청년 근로자 귀책사유 1,080만원 x 가입 후 공제부금 실 적립월/60개월 + 그 기간 이자</div></div><div class="board_top" style="margin: 55px 0px 0px; padding: 0px; border: 0px; outline: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-size: 30px; color: rgb(26, 26, 26);">구비서류</div><table class="tb_row apply_tb" style="margin: 0px; padding: 0px; border-width: 2px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(26, 26, 26); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 0px; border-spacing: 0px; width: 1200px; font-size: 14px;"><caption style="margin: 0px; padding: 0px; border: 0px; outline: 0px; position: absolute; font-size: 1px; width: 0px; height: 0px; line-height: 0; background: none; overflow: hidden;"></caption><colgroup><col style="width: 0px;"><col></colgroup><tbody style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="row" class="txt_center" style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: left; color: rgb(77, 77, 77); vertical-align: middle; background-color: rgb(245, 245, 245);">온라인신청</th><td style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; position: relative; color: rgb(26, 26, 26); vertical-align: middle;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">기업주+핵심인력</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">기업 및 핵심인력 공인인증서, 중도해지 증빙서류(필요시)</li></ul></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><th scope="row" rowspan="3" class="txt_center" style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; text-align: left; color: rgb(77, 77, 77); vertical-align: middle; background-color: rgb(245, 245, 245);">방문신청</th><td style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; position: relative; color: rgb(26, 26, 26); vertical-align: middle;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">기업주+핵심인력</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">해지환급금 청구서, 중도 해지 관련 증빙서류(필요시), 신분증(대표자,핵심인력)</li></ul></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; position: relative; color: rgb(26, 26, 26); vertical-align: middle;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">기업주 또는 핵심인력</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">해지환급금 청구서, 중도해지 관련 증빙서류(필요시), 신분증(대표자, 핵심인력), 위임장(대표자 또는 법인, 핵심인력), 인감증명서(대표자 또는 법인, 핵심인력), 인감도장(대표자 또는 법인, 핵심인력)</li></ul></td></tr><tr style="margin: 0px; padding: 0px; border: 0px; outline: 0px;"><td style="margin: 0px; padding: 20px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(224, 224, 224); border-left-color: initial; border-image: initial; outline: 0px; font-size: 16px; position: relative; color: rgb(26, 26, 26); vertical-align: middle;"><ul class="ul_dot" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none;"><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">대리인 방문</li><li style="margin: 0px; padding: 0px 0px 0px 10px; border: 0px; outline: 0px; list-style: none; line-height: 35px; background: url("../images/ico/ul_dot.png") 0px 14px no-repeat;">해지환급금 청구서, 중도해지 관련 증빙서류(필요시), 신분증(대표자, 핵심인력, 대리인), 위임장(대표자 또는 법인, 핵심인력), 인감증명서(대표자 또는 법인, 핵심인력), 인감도장(대표자 또는 법인, 핵심인력)</li></ul></td></tr></tbody></table></div><div class="board_top reference_con" style="margin: 57px 0px 0px; padding: 0px; border: 0px; outline: 0px; position: relative; color: rgb(77, 77, 77); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-size: 30px; color: rgb(26, 26, 26);">문의처</div><div class="user_offer_box" style="margin: 0px; padding: 25px 180px 25px 50px; border: 0px; outline: 0px; background: url("../images/bg/bg_customer.png") right 70px bottom / auto no-repeat rgb(248, 248, 248); overflow: hidden;"><dl class="offer_con1" style="margin: 0px; padding: 0px; border: 0px; outline: 0px; overflow: hidden; float: left;"><dt style="margin: 0px; padding: 5px 0px 0px; border: 0px; outline: 0px; float: none;">고객센터</dt><dd style="margin: 0px; padding: 0px; border: 0px; outline: 0px; float: none; font-size: 26px;">1588-6259</dd></dl><ul class="offer_con2" style="margin: 4px 0px 0px 50px; padding: 0px; border: 0px; outline: 0px; list-style: none; float: left; font-size: 18px; line-height: 28px;"><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; line-height: 28px;">- 중소벤처기업진흥공단 지역본(지)부</li><li style="margin: 0px; padding: 0px; border: 0px; outline: 0px; list-style: none; line-height: 28px;">- 전국 기업은행, 우리은행, 신한은행 영업점</li></ul></div></div><div class="quest_wrap" style="margin: 80px 0px 0px; padding: 20px 0px; border: 1px solid rgb(224, 224, 224); outline: 0px; overflow: hidden; position: relative; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-size: 16px;"><dl style="margin: 0px; padding: 0px 0px 0px 30px; border: 0px; outline: 0px; position: relative; overflow: hidden; float: left;"><dt style="margin: 0px; padding: 0px; border: 0px; outline: 0px; font-weight: 700; position: static; top: 0px; left: 0px; float: left; font-size: 24px;">문의처</dt><dd style="margin: 0px; padding: 3px 0px 0px 30px; border: 0px; outline: 0px; overflow: hidden; float: left; font-size: 18px;">• 내일채움공제(1588-6259)</dd><dd style="margin: 0px; padding: 3px 0px 0px 30px; border: 0px; outline: 0px; overflow: hidden; float: left; font-size: 18px;"> </dd></dl></div></div><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-weight: 400; font-size: 30px; color: rgb(26, 26, 26); font-family: "Noto Sans Korean", sans-serif;"> </div><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-weight: 400; font-size: 30px; color: rgb(26, 26, 26); font-family: "Noto Sans Korean", sans-serif;"><div style="background: url(//i1.daumcdn.net/deco/contents/horizontalrule/line06.gif?v=2) repeat-x scroll left; width: 99%; height: 15px"><hr style="border: black 0 none; left: -9999px; position: relative; top: -9999px"></div> </div><div class="s_title" style="margin: 23px 0px 15px; padding: 0px; border: 0px; outline: 0px; letter-spacing: -0.08em; font-weight: 400; font-size: 30px; color: rgb(26, 26, 26); font-family: "Noto Sans Korean", sans-serif;">만기공제금 수령 이후 안내사항</div><div class="caution_con after_info" style="margin: 0px; padding: 30px; border: 1px solid rgb(224, 224, 224); outline: 0px; font-size: 14px; line-height: 18px; color: rgb(0, 0, 0); font-family: "Noto Sans Korean", sans-serif; font-weight: 400; letter-spacing: normal;"><div class="context1" style="margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 16px; line-height: 26px; color: rgb(77, 77, 77); letter-spacing: -0.06em;">만기공제금 수령 이후 다음달 말까지 해당 중소기업의 급여 담당자에게 소득세감면신청서 제출</div>※ 해당년도 소득세 신고 시 기업기여금에 대한 근로소득세 50% 감면혜택 제공<div class="context1" style="margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 16px; line-height: 26px; color: rgb(77, 77, 77); letter-spacing: -0.06em;">중소기업의 급여담당자는 제출받은 다음달 10일까지 세무서에 신고</div>※ 예) 2020-02-01 만기공제금 수령 시 익월말인 2021-03-31까지 급여담당자에게 제출 후 급여 담당자는 2021-04-10까지 세무서에 제출<div class="btns" style="margin: 0px; padding: 0px 15px 0px 0px; border: 0px; outline: 0px; display: inline-block; width: auto;"><button type="button" class="btns_line2 small" style="vertical-align: top; padding-right: 15px; padding-left: 15px; color: rgb(26, 26, 26); font-size: 14px; line-height: 28px; font-family: "Noto Sans Korean", sans-serif; cursor: pointer; outline: 0px; text-align: center; border-width: 1px; border-style: solid; border-color: rgb(176, 176, 176); background: none rgb(255, 255, 255); height: 30px; width: auto; border-radius: 15px;">세금감면신청서 양식 다운로드(근로자용)</button></div> <div class="btns" style="margin: 0px; padding: 0px; border: 0px; outline: 0px; display: inline-block; width: auto;"><button type="button" class="btns_line2 small" style="vertical-align: top; padding-right: 15px; padding-left: 15px; color: rgb(26, 26, 26); font-size: 14px; line-height: 28px; font-family: "Noto Sans Korean", sans-serif; cursor: pointer; outline: 0px; text-align: center; border-width: 1px; border-style: solid; border-color: rgb(176, 176, 176); background: none rgb(255, 255, 255); height: 30px; width: auto; border-radius: 15px;">세금감면신청서 양식 다운로드(기업용)</button></div></div></h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"> </h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DR7UY%26dataid%3D52%26fileid%3D27%26regdt%3D20190709145654&url=http%3A%2F%2Fcfile273.uf.daum.net%2Fattach%2F999930425E327DCE1B45A4')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 조특칙 별지 제10호의6 - 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면신청서 (근로자용).hwp</a></h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"> </h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"><a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3DR7UY%26dataid%3D52%26fileid%3D28%26regdt%3D20190709145654&url=http%3A%2F%2Fcfile270.uf.daum.net%2Fattach%2F99DA6F425E327DCF19757E')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 조특칙 별지 제10호의7 - 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 대상 명세서.hwp</a></h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;"> </h3><h3 class="h3S1_2" style="letter-spacing: -1px; margin: 0px 0px 20px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 22px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(34, 34, 34); position: relative;">중도해지안내</h3><h4 class="h4S1_2" style="letter-spacing: -1px; margin: 0px 0px 15px; padding: 0px 0px 0px 16px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 17px; vertical-align: baseline; background: url("../images/common/bul_s2.gif") 3px 9px no-repeat; list-style: none; overflow-wrap: break-word; color: rgb(44, 151, 62); position: relative;">중도해지</h4><div class="tableS1" style="letter-spacing: -1px; margin: 0px 0px 40px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(68, 68, 68); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(70, 70, 70);"><table summary="" style="margin: 0px; padding: 0px; text-size-adjust: none; border-width: 0px 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: initial; border-bottom-color: initial; border-left-color: rgb(221, 221, 221); border-image: initial; vertical-align: baseline; background: transparent; list-style: none; table-layout: fixed; border-collapse: collapse; border-spacing: 0px; overflow-wrap: break-word; width: 879px;"><caption style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; font-size: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow: hidden; text-indent: -1e+07px; height: 0px; width: 0px; line-height: 0; overflow-wrap: break-word; position: relative; visibility: hidden;"></caption><colgroup style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="140" style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="*" style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="220" style="margin: 0px; padding: 0px; text-size-adjust: none;"></colgroup><thead style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><th scope="col" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">구분</th><th scope="col" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">내용</th><th scope="col" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">해지환급급 지급</th></tr></thead><tbody style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">청약철회</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">공제계약 성립전(1회 공제부금 납부 전)에는 청약철회 가능<strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">신청방법 : "공제 청약철회 요청서" 작성 후, 관할지역본(지)부 담당자에게 신청  <a target="_NEW" href="https://www.sbcplan.or.kr/board/bbs.do?mCode=E070001000&cfgIdx=7&page=1&op=view&idxId=217" class="linkS1" style="margin: 0px; padding: 0px; text-size-adjust: none; color: rgb(249, 94, 94); font-weight: bold;">[공제 청약철회 요청서 다운로드]</a></td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">공제부금을 납입하였을 경우, 납입한 계약자에게 지급</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">계약취소</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">계약 성립(1회 공제부금 납입)후, 3개월 이내에 취소 가능<strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">신청방법 * 온라인신청 : 내일채움공제 홈페이지(계약해지신청)을 통해 신청 (공인인증서 필수) * 방문신청 : "공제계약 취소 요청서" 작성후, 관할지역본(지)부 담당자에게 신청  <a target="_NEW" href="https://www.sbcplan.or.kr/board/bbs.do?mCode=E070001000&cfgIdx=7&page=1&op=view&idxId=216" class="linkS1" style="margin: 0px; padding: 0px; text-size-adjust: none; color: rgb(249, 94, 94); font-weight: bold;">[공제계약 취소 요청서 다운로드]</a></td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">기업과 핵심인력에게 납부한 금액을 각각 지급</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중도해지</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">계약 성립(1회 공제부금 납입)후, 4개월이상 경과한 경우, 공제계약 해지 가능<strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">신청방법 * 온라인신청 : 내일채움공제 홈페이지(계약해지신청)을 통해 신청(공인인증서 필수) * 방문신청 : "공제계약 중도해지 및 해지환급금청구서" 작성후, 관할지역본(지)부 담당자에게 신청 <a target="_NEW" href="https://www.sbcplan.or.kr/board/bbs.do?mCode=E070001000&cfgIdx=7&page=2&op=view&idxId=209" class="linkS1" style="margin: 0px; padding: 0px; text-size-adjust: none; color: rgb(249, 94, 94); font-weight: bold;">[공제계약 중도해지 및 해지환급금 청구서 다운로드]</a></td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">현재까지 납부한 공제 부금 + 해지이자지급  <a target="_NEW" href="https://www.sbcplan.or.kr/board/bbs.do?mCode=E060000000&cfgIdx=6" class="linkS1" style="margin: 0px; padding: 0px; text-size-adjust: none; color: rgb(249, 94, 94); font-weight: bold;">[이자율 공시 바로가기]</a>해지사유에 따라 해지 환급금 수급권자 변경  [해지환급금 지급안내 표 참고]</td></tr></tbody></table></div><h4 class="h4S1_2" style="letter-spacing: -1px; margin: 0px 0px 15px; padding: 0px 0px 0px 16px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 17px; vertical-align: baseline; background: url("../images/common/bul_s2.gif") 3px 9px no-repeat; list-style: none; overflow-wrap: break-word; color: rgb(44, 151, 62); position: relative;">중도 해지 지급 사항</h4><div class="tableS1" style="letter-spacing: -1px; margin: 0px 0px 40px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(68, 68, 68); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(70, 70, 70);"><table summary="" style="margin: 0px; padding: 0px; text-size-adjust: none; border-width: 0px 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: initial; border-bottom-color: initial; border-left-color: rgb(221, 221, 221); border-image: initial; vertical-align: baseline; background: transparent; list-style: none; table-layout: fixed; border-collapse: collapse; border-spacing: 0px; overflow-wrap: break-word; width: 879px;"><caption style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; font-size: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow: hidden; text-indent: -1e+07px; height: 0px; width: 0px; line-height: 0; overflow-wrap: break-word; position: relative; visibility: hidden;"></caption><colgroup style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="140" style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="300" style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="*" style="margin: 0px; padding: 0px; text-size-adjust: none;"></colgroup><thead style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><th scope="col" rowspan="2" colspan="2" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">공제계약 해지사유</th><th scope="col" colspan="2" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">해지환급금의 수급권자</th></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><th scope="col" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업 기여금 및 해지 이자</th><th scope="col" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력 납입금 및 해지 이자</th></tr></thead><tbody style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td rowspan="4" style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업 귀책에 따른 해지</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">중소기업기여금을 연속 6개월이상 미납</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">기업의 휴/폐업,도산</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">가입연계 부정한 임금조정</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">권고사직, 명예퇴직, 불공정 계약파기</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td rowspan="3" style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력 귀책에 따른 해지</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">핵심인력납입금을 연속 6개월이상 미납</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">핵심인력의 자진퇴사</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">배임/횡령 불법행위 등에 따른 정당 해고</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td rowspan="2" style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">기타</td><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">중소기업과 핵심인력이 동시에 공제부금을 연속 6개월이상 미납</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">중소기업</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;">핵심인력의 사망, 업무상 재해로 인한 해지</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td><td style="margin: 0px; padding: 10px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">핵심인력</td></tr></tbody></table></div><h4 class="h4S1_2" style="letter-spacing: -1px; margin: 0px 0px 15px; padding: 0px 0px 0px 16px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border: 0px; font-size: 17px; vertical-align: baseline; background: url("../images/common/bul_s2.gif") 3px 9px no-repeat; list-style: none; overflow-wrap: break-word; color: rgb(44, 151, 62); position: relative;">구비서류</h4><div class="tableS1" style="letter-spacing: -1px; margin: 0px 0px 40px; padding: 0px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 1px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(68, 68, 68); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(70, 70, 70);"><table summary="" style="margin: 0px; padding: 0px; text-size-adjust: none; border-width: 0px 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: initial; border-left-style: solid; border-top-color: initial; border-right-color: initial; border-bottom-color: initial; border-left-color: rgb(221, 221, 221); border-image: initial; vertical-align: baseline; background: transparent; list-style: none; table-layout: fixed; border-collapse: collapse; border-spacing: 0px; overflow-wrap: break-word; width: 879px;"><caption style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; font-size: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow: hidden; text-indent: -1e+07px; height: 0px; width: 0px; line-height: 0; overflow-wrap: break-word; position: relative; visibility: hidden;"></caption><colgroup style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="140" style="margin: 0px; padding: 0px; text-size-adjust: none;"><col width="*" style="margin: 0px; padding: 0px; text-size-adjust: none;"></colgroup><tbody style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><th style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">온라인 신청</th><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;"><strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">기업주+핵심인력 기업 및 핵심인력 공인인증서, 중도해지 증빙서류(필요시)</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><th rowspan="3" style="margin: 0px; padding: 10px; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; vertical-align: middle; background: rgb(248, 248, 248); list-style: none; word-break: keep-all; overflow-wrap: break-word; text-align: center;">방문 신청</th><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;"><strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">기업주+핵심인력 해지환급금 청구서, 중도 해지 관련 증빙서류(필요시), 신분증(대표자,핵심인력)</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;"><strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">기업주 또는 핵심인력 해지환급금 청구서, 중도해지 관련 증빙서류(필요시), 신분증(대표자, 핵심인력), 위임장(대표자 또는 법인, 핵심인력), 인감증명서(대표자 또는 법인, 핵심인력), 인감도장(대표자 또는 법인, 핵심인력)</td></tr><tr style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word;"><td class="a_Left" style="margin: 0px; padding: 10px 15px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, Dotum, AppleSDGothicNeo, "Droid Sans", arial, sans-serif; text-size-adjust: none; border-width: 0px 1px 1px 0px; border-top-style: initial; border-right-style: solid; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: rgb(221, 221, 221); border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; font-size: 15px; vertical-align: middle; background: transparent; list-style: none; word-break: keep-all; overflow-wrap: break-word;"><strong class="colorBlack" style="margin: 0px; padding: 0px; text-size-adjust: none; border: 0px; vertical-align: baseline; background: transparent; list-style: none; overflow-wrap: break-word; color: rgb(0, 0, 0) !important;">대리인 방문 해지환급금 청구서, 중도해지 관련 증빙서류(필요시), 신분증(대표자, 핵심인력, 대리인), 위임장(대표자 또는 법인, 핵심인력), 인감증명서(대표자 또는 법인, 핵심인력), 인감도장(대표자 또는 법인, 핵심인력)</td></tr></tbody></table></div> <img src="https://t1.daumcdn.net/cfile/cafe/99121C495E327DF31A" class="txc-image" actualwidth="992" hspace="1" vspace="1" border="0" width="992" exif="{}" data-filename="근로자용 - 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면신청서001.jpg" style="clear:none;float:none;" id="A_99121C495E327DF31AA5DE"/> <img src="https://t1.daumcdn.net/cfile/cafe/99239B495E327DF31B" class="txc-image" actualwidth="992" hspace="1" vspace="1" border="0" width="992" exif="{}" data-filename="기업용 - 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 대상 명세서001.jpg" style="clear:none;float:none;" id="A_99239B495E327DF31BAB26"/> <hr style="display:block; border: black 0 none; border-top: black 1px solid; border-bottom: black 3px solid; height: 7px"> <img src="https://t1.daumcdn.net/cfile/cafe/99FA47445E327BCC1D" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_01.jpg" style="clear:none;float:none;" id="A_99FA47445E327BCC1D1955"/> <img src="https://t1.daumcdn.net/cfile/cafe/9931E9445E327BCC13" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_02.jpg" style="clear:none;float:none;" id="A_9931E9445E327BCC131929"/> <img src="https://t1.daumcdn.net/cfile/cafe/9985D0445E327BCD19" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_03.jpg" style="clear:none;float:none;" id="A_9985D0445E327BCD192747"/> <img src="https://t1.daumcdn.net/cfile/cafe/99293D445E327BCD1C" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_04.jpg" style="clear:none;float:none;" id="A_99293D445E327BCD1C90EC"/> <img src="https://t1.daumcdn.net/cfile/cafe/998C9E445E327BCE19" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_05.jpg" style="clear:none;float:none;" id="A_998C9E445E327BCE196CD6"/> <img src="https://t1.daumcdn.net/cfile/cafe/994F12445E327BCE1B" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_06.jpg" style="clear:none;float:none;" id="A_994F12445E327BCE1B4491"/> <img src="https://t1.daumcdn.net/cfile/cafe/99F189445E327BCF15" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_07.jpg" style="clear:none;float:none;" id="A_99F189445E327BCF15D4C0"/> <img src="https://t1.daumcdn.net/cfile/cafe/99F9E3505E327BCF17" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_08.jpg" style="clear:none;float:none;" id="A_99F9E3505E327BCF17F781"/> <img src="https://t1.daumcdn.net/cfile/cafe/99AFAB505E327BD019" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_09.jpg" style="clear:none;float:none;" id="A_99AFAB505E327BD01939FD"/> <img src="https://t1.daumcdn.net/cfile/cafe/996FA4505E327BD01B" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_10.jpg" style="clear:none;float:none;" id="A_996FA4505E327BD01B9D08"/> <img src="https://t1.daumcdn.net/cfile/cafe/990A8C505E327BD10E" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_11.jpg" style="clear:none;float:none;" id="A_990A8C505E327BD10E11B0"/> <img src="https://t1.daumcdn.net/cfile/cafe/99AE0E505E327BD138" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_12.jpg" style="clear:none;float:none;" id="A_99AE0E505E327BD138C63C"/> <img src="https://t1.daumcdn.net/cfile/cafe/990AA0505E327BD20E" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_13.jpg" style="clear:none;float:none;" id="A_990AA0505E327BD20E3022"/> <img src="https://t1.daumcdn.net/cfile/cafe/99CC29505E327BD218" class="txc-image" actualwidth="786" hspace="1" vspace="1" border="0" width="786" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_14.jpg" style="clear:none;float:none;" id="A_99CC29505E327BD218A377"/> <img src="https://t1.daumcdn.net/cfile/cafe/996419505E327BD31C" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_15.jpg" style="clear:none;float:none;" id="A_996419505E327BD31C5DD5"/> <img src="https://t1.daumcdn.net/cfile/cafe/99CBE6455E327BD41C" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_16.jpg" style="clear:none;float:none;" id="A_99CBE6455E327BD41CB7E2"/> <img src="https://t1.daumcdn.net/cfile/cafe/99F282455E327BD41B" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_17.jpg" style="clear:none;float:none;" id="A_99F282455E327BD41BA38B"/> <img src="https://t1.daumcdn.net/cfile/cafe/9961F8455E327BD517" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_18.jpg" style="clear:none;float:none;" id="A_9961F8455E327BD517149B"/> <img src="https://t1.daumcdn.net/cfile/cafe/99B6BC455E327BD514" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_19.jpg" style="clear:none;float:none;" id="A_99B6BC455E327BD51460A2"/> <img src="https://t1.daumcdn.net/cfile/cafe/999C37455E327BD615" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_20.jpg" style="clear:none;float:none;" id="A_999C37455E327BD615681F"/> <img src="https://t1.daumcdn.net/cfile/cafe/9962BE455E327BD617" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="191122 내일채움공제 중소기업 및 근로자 세제혜택 설명자료_Page_21.jpg" style="clear:none;float:none;" id="A_9962BE455E327BD617AB22"/> <hr style="display:block; border: black 0 none; border-top: black 1px solid; border-bottom: black 3px solid; height: 7px"> 조세특례제한법상 중소기업이 「중소기업 인력지원 특별법」에 따라 중소기업 핵심인력 성과보상기금(내일채용공제)에 납입하는 비용은 연구 및 인력개발비 세액공제 대상이 되는 인력개발비에 해당하며, 일반연구 및 인력개발비 명세서에 인력개발비에 입력하면 될 것입니다. 참고로 전담 연구원의 인건비는 연구개발비에 해당될 것입니다. ○ 조세특례제한법 시행규칙 제7조 【연구 및 인력개발비의 범위】 ⑩ 영 별표 6의 제2호라목에서 "기획재정부령으로 정하는 것"이란 다음 각 호의 어느 하나에 해당하는 비용을 말한다.4. 중소기업이 「중소기업 인력지원 특별법」에 따라 중소기업 핵심인력 성과보상기금에 납입하는 비용. 다만 가목(최대출자자등 특수관계자)에 따른 납입비용은 세액공제 대상에서 제외하고, 나목(5년이내 중도해지)에 따른 환급받은 금액은 납입비용에서 뺀다.  가. 영 제26조의6제1항 각 호의 어느 하나에 해당하는 사람에 대한 납입비용 나. 중소기업 핵심인력 성과보상기금에 가입한 이후 5년 이내에 중도해지를 이유로 중소기업이 환급받은 금액(환급받은 금액 중 이전 과세연도에 빼지 못한 금액이 있는 경우에는 해당 금액을 포함한다) 귀하의 문의에 대한 답변이 되었기를 바라며, 귀댁의 평안과 행복을 기원합니다.   조세특례제한법 제29조의6 [ 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등(2015.12.15 신설) ]  ① 「중소기업 인력지원 특별법」 제35조의2에 따른 중소기업 핵심인력 성과보상기금(이하 이 조에서 "성과보상기금"이라 한다)의 공제사업에 2021년 12월 31일까지 가입한 중소기업 또는 대통령령으로 정하는 중견기업(이하 이 조에서 "중견기업"이라 한다)의 근로자(해당 기업의 최대주주 등 대통령령으로 정하는 사람은 제외한다. 이하 이 조에서 "핵심인력"이라 한다)가 공제납입금을 5년 이상 납입하고 그 성과보상기금으로부터 공제금을 수령하는 경우에 해당 공제금 중 같은 법 제35조의3 제1호에 따라 해당 기업이 부담한 기여금(이하 이 조에서 "기여금"이라 한다) 부분에 대해서는 「소득세법」 제20조에 따른 근로소득으로 보아 소득세를 부과하되, 소득세의 100분의 50(중견기업 근로자의 경우에는 100분의 30)에 상당하는 세액을 감면한다.(2018.12.24 개정)<table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:532.94pt;height:12.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">제5장의2 중소기업 청년근로자 및 핵심인력 성과보상기금 <신설 2014. 1. 21., 2018. 12. 11.></td></tr><tr><td style="width:532.94pt;height:60.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">제35조의2(중소기업 청년근로자 및 핵심인력 성과보상기금의 설치) 중소벤처기업부장관은 중소기업 청년근로자의 고용과 핵심인력의 장기재직 촉진 및 중소기업 인력양성을 위하여 중소기업 청년근로자 및 핵심인력 성과보상기금(이하 "성과보상기금"이라 한다)을 설치한다. <개정 2017. 7. 26., 2018. 12. 11.>[본조신설 2014. 1. 21.] [제목개정 2018. 12. 11.]</td></tr></tbody></table><table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td style="width:532.94pt;height:12.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">중소기업 인력지원 특별법</td></tr><tr><td style="width:532.94pt;height:172.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:solid #000000 0.28pt;border-bottom:solid #000000 0.28pt;border-right:solid #000000 0.28pt;" valign="middle">제35조의3(성과보상기금의 조성) ①성과보상기금은 다음 각 호의 재원으로 조성한다. <개정 2016. 1. 27., 2018. 12. 11.>1. 중소기업이 부담하는 기여금2. 중소기업 청년근로자 및 핵심인력이 납부하는 공제납입금3. 성과보상기금의 관리 및 운용에 필요한 차입금4. 성과보상기금의 운용으로 발생하는 수익금5. 중소기업 또는 그 밖의 자의 출연금 ② 정부 또는 지방자치단체는 필요한 경우 예산의 범위에서 성과보상기금에 출연할 수 있다. <신설 2016. 1. 27.>[본조신설 2014. 1. 21.]</td></tr></tbody></table> ② 공제금 중 핵심인력이 납부한 공제납입금과 기여금을 제외한 금액은 「소득세법」 제16조 제1항의 이자소득으로 보아 소득세를 부과한다.(2015.12.15 신설)  ③ 제1항 및 제2항에서 규정한 사항 외에 소득세 감면의 계산방법, 신청절차 및 그 밖에 필요한 사항은 대통령령으로 정한다.(2015.12.15 신설)   조세특례제한법시행령 제26조의6 [ 중소기업 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등(2016.02.05 신설) ]  ① 법 제29조의6 제1항에서 "대통령령으로 정하는 중견기업"이란 제4조 제1항에 따른 중견기업을 말한다.(2019.02.12 개정) ② 법 제29조의6 제1항에서 "대통령령으로 정하는 사람"이란 다음 각 호의 어느 하나에 해당하는 사람을 말한다.(2018.02.13 항번개정) 1. 해당 기업의 최대주주 또는 최대출자자(개인사업자의 경우에는 대표자를 말한다)와 그 배우자(2016.02.05 신설) 2. 제1호에 해당하는 자의 직계존비속(그 배우자를 포함한다) 또는 제1호에 해당하는 사람과 「국세기본법 시행령」 제1조의2 제1항에 따른 친족관계에 있는 사람(2016.02.05 신설) ③ 법 제29조의6 제1항에 따른 감면세액은 다음 계산식에 따라 계산한 금액으로 한다. 이 경우 감면율은 중소기업 근로자의 경우에는 100분의 50, 중견기업 근로자의 경우에는 100분의 30으로 한다.(2018.02.13 개정) <table style="border-collapse:collapse;table-layout:fixedborder-top:none;border-left:none;border-bottom:none;border-right:none;mso-table-overlap:never;"><tbody><tr><td rowspan="2" style="width:97.31pt;height:89.64pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">「소득세법」제137조 제1항제2호에 따른종합소득산출세액</td><td rowspan="2" style="width:20.90pt;height:89.64pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">×</td><td style="width:134.10pt;height:44.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:solid #000000 0.28pt;border-right:none;" valign="middle">「소득세법」 제20조 제2항에 따른 근로소득금액</td><td rowspan="2" style="width:20.90pt;height:89.64pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">×</td><td style="width:125.61pt;height:44.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:solid #000000 0.28pt;border-right:none;" valign="middle">법 제29조의6 제1항에 따라 부담한 기여금</td><td rowspan="2" style="width:63.35pt;height:89.64pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:none;border-left:none;border-bottom:none;border-right:none;" valign="middle">× 감면율</td></tr><tr><td style="width:134.10pt;height:44.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:none;border-right:none;" valign="middle">「소득세법」 제14조 제2항에 따른 종합소득금액</td><td style="width:125.61pt;height:44.82pt;padding:1.41pt 5.10pt 1.41pt 5.10pt;border-top:solid #000000 0.28pt;border-left:none;border-bottom:none;border-right:none;" valign="middle">해당 근로자의 총급여액</td></tr></tbody></table> ④ 근로자는 법 제29조의6 제1항에 따라 감면을 신청하려는 경우 기획재정부령으로 정하는 감면신청서를 같은 항에 따른 공제금을 수령하는 달이 속하는 달의 다음 달 말일까지 원천징수의무자에게 제출하여야 한다.(2018.02.13 항번개정) ⑤ 원천징수의무자는 법 제29조의6 제1항에 따라 감면을 받는 경우 신청을 받은 달이 속하는 달의 다음 달 10일까지 원천징수관할세무서장에게 기획재정부령으로 정하는 감면 대상 명세서를 제출하여야 한다.(2018.02.13. 항번개정) <img src="https://t1.daumcdn.net/cfile/cafe/99F5054F5D2439160A" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="내일채움공제 중소기업 기여금에 대한 세제혜택_20171116_Page_7.jpg" style="clear:none;float:none;" id="A_99F5054F5D2439160AB54C"/><img src="https://t1.daumcdn.net/cfile/cafe/9977A44F5D24391606" class="txc-image" actualwidth="1024" hspace="1" vspace="1" border="0" width="1024" exif="{}" data-filename="내일채움공제 중소기업 기여금에 대한 세제혜택_20171116_Page_8.jpg" style="clear:none;float:none;" id="A_9977A44F5D2439160685D8"/> <table border="0" cellpadding="0" cellspacing="0" width="650" style="font-size: 14px; word-break: break-all; overflow-wrap: break-word; color: rgb(17, 17, 17); font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; background-color: rgb(255, 255, 255);"><tbody style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td width="600" style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word;"><table border="0" cellspacing="0" cellpadding="0" width="100%" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tbody style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td bgcolor="#fbfbfb" style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; border-left: 1px solid rgb(213, 213, 213); border-right: 1px solid rgb(213, 213, 213);"><table border="0" cellspacing="0" cellpadding="0" width="100%" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tbody style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: 14px; line-height: 24px; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; font-weight: bold;"><div style="margin: 0px; padding: 0px 20px; font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><table border="0" align="center" cellspacing="0" cellpadding="0" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word; width: 550px; border: 1px solid rgb(228, 228, 228);"><tbody style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">이름</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">주황규</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담제목</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">내일채움공제 연구인력비세액공제시 사업주(회사)의 귀책사유로 중도해지시 세무조정 추징여부?</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담내용</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">국세에 노고가 많으십니다. 내일채움공제 (<a href="https://www.sbcplan.or.kr/main.do" each="_blank" target="_blank" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;">https://www.sbcplan.or.kr/main.do</a>) 웹페이지(게시판-자료실)에 보니 중소기업 및 근로자 세제혜택 설명자료(19.11.22 기준)의 설명자료에서 근로자의 귀책사유로 해지되면 회사에 해지금이 입금되어, 회사에서 환급받는 금액을 내일채움공제 금액 불입액(납입금액)에서 (해지환급금)공제하도록 되어 있는 설명이 나와 있습니다. 그런데 만약 회사의 권고사직으로 회사의 귀책사유로 해지환급금이 직원에게 입금되었습니다. 이럴 경우 연구인력개발비세액공제에서 추징되거나 불입금액에서 공제하는 금액이 있는지요? 또한 중도퇴사자 중도해지환급금이 직원에게 입금되었는데 근로소득세하고 상관이 있는지요? </td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td colspan="3" style="margin: 0px; padding: 5px; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228); font-size: 12px !important;">국세상담센터의 인터넷 상담은 단순 상담 및 안내로서 상담관의 개인적인 견해이며, 국세청의 유권해석(결정, 판단)이 아니므로 각종 신고 및 불복 청구등의 증거자료로서의 효력이 없고 사실관계에 따라 달리 적용될 수 있습니다.</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td rowspan="2" colspan="1" style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   답변내용</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">답변:내일채움공제 연구인력비세액공제시 사업주(회사)의 귀책사유로 중도해지시 세무조정 추징여부?</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   안녕하십니까? 국세행정에 대한 관심과 협조에 감사드리며, 답변내용이 도움이 되시길 바랍니다. 내일채움공제 해지환급금이 발생한 경우에 대한 사례가 없어 명확한 답변을 드리기는 어렵습니다. 상담관의 견해로는 내일채움공제 기여금 관련하여 연구인력개발비 세액공제를 받았다면 해지환급금 발생시 귀속이 누구인지 여부와 관련없이, 연구인력개발세액공제 대상금액에서 차감하여야 할 것으로 판단됩니다. 감사합니다. 안녕하십니까? 항상 국세행정에 대하여 관심을 가지고 협조해주셔서 대단히 감사합니다. 1. 우선 내일 채움 공제 기여금 불입 중에 중도 해지하는 경우에는 귀책사유의 귀속에 따라 처리 방법이 다릅니다. 말씀하신 대로, 중도퇴사하는 자가 기업의 귀책사유(권고사직 등)로 중도해지하는 경우에는 기업 납입금 누계액 및 이자는 핵심 인력이 수령하게 되므로, 당초 사업장에서 기여금 불입 시 연구 및 인력개발비 세액공제를 적용한 부분에 대해서도 별도로 추징금액은 없습니다. 다만, 핵심 인력이 수령하는 기업 납입금 누계액에 대해서는 해당 근로자의 총급여액에 포함하여 연말정산하여야 합니다. 반대로 핵심인력 귀책사유(이직, 중도퇴사 등)로 중도해지하는 경우에는 기업 해지환급금은 기업에 귀속되고, 근로자 해지 환급금은 근로자가 각각 수령하는 것으로서, 이 경우에는 연구 및 인력개발비 세액공제를 적용받은 연도의 공제금액을 추징하지 않고, 중도해지일이 속하는 해당 과세연도의 납입비용에서 중도해지 환급금액을 차감한 금액으로 해당 과세연도의 연구, 인력개발비 세액공제를 적용하시면 될것으로 보입니다. 2. 청년 내일채움 공제 중도 해지시 지급받는 금액이 근로자가 적립한 재원으로 지급받는 환급금인 경우에는 근로소득에 해당하지 않는 것이지만, 근로자가 적립한 재원이 아닌 회사가 납입한 금액 등으로 지급받는 금액인 경우에는 근로소득에 해당할 것으로 사료되나, 해당 질의의 경우 동일한 해석사례가 없고 이견이 있을 수 있으므로 답변드리기가 어려운 점 양해하여 주시기 바라며, 공식적인 답변이 필요한 경우에는 서면질의신청서(아래 국세청 홈페이지)에 쟁점이 되는 사실관계 등을 첨부하여 아래 접수처로 서면질의를 통하여 유권해석을 받아보시기를 권해드립니다. [ 서면질의 방법 ] 국세청홈택스서비스 (<a href="http://www.hometax.go.kr/" each="_blank" target="_blank" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;">www.hometax.go.kr</a>)에서 공인인증서로 로그인하여 1."신청/제출"을 선택하고 -> 2. "세법해석(서면질의/사전답변)" 을 선택하여 (화면 우측 하단 노란 화면의 신청업무 중 두번째) -> 3. "서면질의 신청"을 선택하여 내용을 입력하신 후 -> 신청서제출을 클릭하시면 되오니 참고하시기 바랍니다. * 저희 국세상담센터는 직접 상담원과 연결 없이도 연말정산 관련 궁금증을 해소할 수 있도록 자주 묻는 상담사례, 자가체크리스트, 유튜브 동영상을 수록한 '연말정산 상담도우미' 서비스를 제공하고 있습니다. 아래 주소를 링크하시면 바로 접속이 가능하오니 많은 이용 바랍니다. <a href="https://mail.daum.net/%22https://nts.go.kr/intertax/yearend_helper.asp%22" rel="noopener noreferrer" target="_blank" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;">https://nts.go.kr/intertax/yearend_helper.asp</a> 또한, '연말정산 상담도우미' 는 스마트폰을 통해서도 이용가능하니 언제 어디서나 편리하게 이용하시기 바랍니다. [접속경로] 스마트폰 - 국세청 홈페이지(m.nts.go.kr) - '연말정산 상담도우미' 배너 클릭 스마트폰 - 국세청 손택스 - 조회발급 - 연말정산서비스 - 연말정산 상담도우미 그 밖의 연말정산 등과 관련되어 궁금하신 사항은 국세청 홈페이지 - 성실신고지원 - 원천징수(연말정산)안내 - 연말정산FAQ 등을 참고하시면 도움이 되실 것입니다. 답변 내용이 도움이 되시길 바라며, 항상 건강과 행복이 함께 하시길 바랍니다. </td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   상담분류</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">원천징수(연말정산)</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   답변일자</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">2020-01-31</td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 100px; height: 30px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);">   첨부파일</td><td style="margin: 0px; padding: 5px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word; width: 450px; border-width: 1px; border-style: solid; border-color: rgb(228, 228, 228);"><a href="https://teer.hometax.go.kr/download.do?attach_docum_id=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D&attach_seq_no=B1s%2F2SYVNj4ceWGwv%2B9%2FpA%3D%3D" rel="noopener noreferrer" target="_blank" style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"></a> </td></tr></tbody></table></div></td></tr></tbody></table></td></tr><tr style="font-size: inherit; word-break: break-all; overflow-wrap: break-word;"><td height="21" style="margin: 0px; padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); 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padding: 0px; font-size: inherit; line-height: 1.5; font-family: "맑은 고딕", "Malgun Gothic", 돋움, dotum, sans-serif; color: rgb(17, 17, 17); word-break: break-all; overflow-wrap: break-word;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 12px; line-height: 12px; font-family: dotum, 돋움; word-break: break-all; overflow-wrap: break-word; color: rgb(221, 221, 221);">세종특별자치시 국세청로 8-14 국세청(정부세종2청사 국세청동) (우편번호) 30128 <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 12px; line-height: 12px; font-family: dotum, 돋움; word-break: break-all; overflow-wrap: break-word; color: rgb(149, 149, 149);">Copyrightⓒ National Tax Service. 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