과년도 자본금과적립금조정명세서 (갑,을) 소득금액조정합계표 업무용승용차관련비용명세서 수입금액조정명세서 이익잉여금처분계산서 2019-04-04

업체 더존 자료등 받아서 세무조정할 경우 표준재무제표에 설정 제대로 되어 있는지 표준재무제표와 cross check!! <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D570%26fileid%3D4%26regdt%3D20190410124945&url=http%3A%2F%2Fcfile284.uf.daum.net%2Fattach%2F99E7F3445CAD67A02F1BC5')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 0 - 자본금과적립금조정명세서 (갑,을) 소득금액조정합계표 주황규 2019-04-04.xlsx</a> <a href="javascript:checkVirus('grpid%3DrtTh%26fldid%3D75S2%26dataid%3D570%26fileid%3D1%26regdt%3D20190410124945&url=http%3A%2F%2Fcfile291.uf.daum.net%2Fattach%2F992B8F445C8FCA193201D7')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 3 - 업무용승용차 관련비용 명세서(2019-03-19).xlsx</a> ① 법인세과세표준 및 세액조정계산서에서 공제감면세액 합계표(갑,을) 공제세액 불러옴 (이월분 표시하기때문)② 세액공제신청서 / 세액감면신청서는      당해 발생분과 당해 발생분의 공제세액을 표시함<div style="text-align: left; color: rgb(81, 79, 92); text-transform: none; line-height: 1.6; text-indent: 0px; letter-spacing: normal; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"></div><div class="bbs_contents" id="bbs_contents" style="padding: 20px 12px 0px 18px; text-align: left; color: rgb(81, 79, 92); text-transform: none; line-height: 1.6; text-indent: 0px; letter-spacing: normal; overflow: hidden; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; position: relative; -ms-word-break: normal; -ms-zoom: 1; orphans: 2; widows: 2; background-color: rgb(255, 255, 255); overflow-wrap: normal; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><div class="bbs_contents_inbox" style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; -ms-zoom: 1;"><div class="user_contents " id="user_contents" style="width: 1624px; line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" name="user_contents"><table class="protectTable" style="width: 1624px; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: separate; position: relative;"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><a name="[문서의 처음]"></a><a name="#7c92ce88"></a><table style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: collapse;" border="1" cellspacing="0" cellpadding="1"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 1.1pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">익금산입 및 손금 불산입</td><td width="359" height="17" valign="center" style="border-width: 1.1pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">손금 산입 및 익금불산입</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">1. 유보(발생)</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">1. 유보(발생)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">2. 유보(감소)</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">2. 유보(감소)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">3. 배당 (※ 출자자(출자임원제외))</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">3. 기   타</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">4. 상여 (※ 사용인(임원포함))</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">   잉여금 증감은 기타</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">5. 기타소득  (※ 전 각호이외의 개인)</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">6. 기타사외 유출(※법인 또는 사업을 영위하는 개인)</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">7. 기타</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">   잉여금 증감은 기타</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">코드</td><td width="325" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">소득금액조정내역</td><td width="34" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">코드</td><td width="325" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">소득금액조정내역</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">1</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 법인세등 계상액 손금불산입하고 기타사외유출로 처리함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">2</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">소모품비중 당기말 현재 소모품 미사용분 손금불산입하고 유보로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">3</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">전기 미사용 소모품에 대한 손금불산입액, 당기 사용완료되어 손금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">5</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">작업진행율에 의한 기성고금액과 회사계상액과의차액 조정분, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">4</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">작업진행율에 의한 기성고금액과 회사계상액과의 차액 조정분, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">6</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">전기 공사기성고 차액 익금산입액의 당기 매출계상분에 대하여 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">7.</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기 할부매출의 당기실현액에 대한 익금조정액,익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">8</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기할부매출의 당기 실현액에 대한 익금조정액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">11</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기할부매출의 익금불산입액에 대한 대응원가, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">9</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기할부매출에 대한 전기 익금산입액의 당기 매출계상분에 대하여 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">10</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기할부매출의 익금산입액에 대한 대응원가, 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">12</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">임대보증금에 대한 간주익금 상당액, 익금산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">13</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 회사계상 감가상각비중 상각부인액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">14</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">감가상각비 기왕부인액중 손금추인액 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">15</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">1995.1.1이후 취득 건축물등에 대한 감가상각비중 상각부인액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">16</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">1995.1.1이후 취득 업종별 자산에 대한 감가상각비중 상각부인액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">17</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">잔존가액 감가상각비중 상각부인액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">18</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">퇴직급여 충당금 설정 한도초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">19</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">퇴직급여 충당금 부인 누계액중 당기 퇴직금 지급으로 상계된 금액에 대하여 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">21</td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">임원에 대한 상여지급규정을 초과하여 지급한 상여금에 대해 손금불산입하고 당해 임원에 대한 상여로 처분함</td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">20</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">퇴직급여 충당금 부인 누계액중 당기 환입한 금액에 대해 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">22</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">임원 퇴직금 한도초과액 손금불산입하고 당해 임원에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">23</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 대손충당금 설정액중 한도초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="34" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">24</td><td width="325" height="34" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 대손상각비중 부인액 손금불산입하고 유보처분함</td><td width="34" height="34" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="34" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">25</td><td width="325" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">대손충당금 과소환입액 익금산입하고 유보처분함</td><td width="34" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">26</td><td width="325" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">대손충당금 과다환입액 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">27</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기밀비 한도초과액 손금불산입하고 대표자에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">28</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">접대비 한도초과액 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 1.1pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr></tbody></table>   <a name="[문서의 처음]"></a><a name="#7c92ce89"></a><table style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: collapse;" border="1" cellspacing="0" cellpadding="1"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">익금산입 및 손금 불산입</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">손금 산입 및 익금불산입</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">29</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">접대비중 신용카드사용 기준비율 미달사용액 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">30</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기밀비중 임원에 대한 정액기밀비 당해 임원에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">31</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">접대비중 대표이사 개인적인 용도로 지출금액,손금불산입하고 대표자에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">32</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">접대비중 증빙불비분 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">33</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">대표이사 가지급금에 대한 인정이자 상당액 익금산입하고 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">34</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">특수관계회사에 대한 가지급금 인정이자 상당액 익금산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">35</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">상품등에 대한 재고자산 평가감 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">36</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">상품등에 대한 재고자산 평가증 손금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">38</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 출고분에 대한 전기 재고자산 평가증 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">37</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기 출고분에 대한 전기 재고자산 평가감 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">39</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기 외화자산, 부채에 대한 평가차익 과소계상분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">40</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기 외화자산, 부채에 대한 평가차익 과대계상분 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">42</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기 외화자산, 부채에 대한 평가차손 과대계상분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">41</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">장기 외화자산,부채에 대한 평가차손 과소계상분 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">43</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단기 외화자산, 부채에 대한 평가차익 과소계상분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">44</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단기 외화자산, 부채에 대한 평가차익 과대계상분 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">46</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단기 외화자산,부채에 대한 평가차손 과대계상분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">45</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단기 외화자산,부채에 대한 평가차손 과소계상분 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">47</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">세금과공과중 비업무용 부동산에 대한 재산세등 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">48</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">세금과공과금 중 벌과금등 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">49</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">세금과공과금중 가산금 등 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">50</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">세금과공과금중 과태료 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">51</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">세금과 공과금중 대표자 개인 부담분인 벌과금 손금불산입하고 대표자 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">52</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">매출채권처분손실 중 당기말 현재 기간 미경과분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">53</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">지급임차료중 당기말 현재 기간 미경과분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">54</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">지급이자중 당기말 현재 기간 미경과분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">55</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기말 현재 선급비용 미계상분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">56</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">전기 손금불산입한 선급비용중 당기 기간 경과분 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">57</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단체퇴직보험료중 손금산입범위 초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">58</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단체퇴직보험료에 대한 회사손금 미계상액 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">59</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단체퇴직보험 충당금 전기부인액중 당기 환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">60</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">단체퇴직보험금 수령액및 해약액 미환입분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 1.1pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr></tbody></table>  <a name="[문서의 처음]"></a><a name="#7c92ce8a"></a><table style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: collapse;" border="1" cellspacing="0" cellpadding="1"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">익금산입 및 손금 불산입</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">손금 산입 및 익금불산입</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">61</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">광고선전비 한도초과액 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">62</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">비업무용 부동산 유지에 관련된 수선비등 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">63</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">비업무용 부동산등에 관련한 차입금 지급이자, 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">64</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">채권자 불분명 사채이자 손금불산입하고 대표자에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">65</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">수령자가 불분명한 채권등의 지급이자 손금 불산입하고 대표자에 대한 상여로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">66</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">비지정 기부금에 대해 손금불산입하고 기타 사외유출로 처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">67</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">당기말 현재 미지급된 기부금에 대해 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">68</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">전기 손금불산입한 미지금 기부금 당기지급되었으므로 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">69</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">가지급금으로 계상한 지정기부금 지급액에 대하여 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">70</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">건설중인 자산에 대한 건설자금이자 과소계상분 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">71</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">건설자금이자 전기부인 유보분중 당기 건설 완료되어 자산으로 계상된 금액, 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">72</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">토지에 대한 건설자금이자 상당액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">73</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">공사부담금으로 취득한 고정자산의 손금산입 한도초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">75</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">보험차익으로 취득한 고정자산의 손금산입 한도초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">76</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">보험차익으로 취득한 고정자산의 손금산입 용인 한도액 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">77</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">국고보조금으로 취득한 고정자산의 손금산입 한도초과액 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">78</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">국고보조금으로 취득한 고정자산의 손금산입 용인 한도액 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">79</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">손금산입한 공사부담금에 대한 미사용분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">80</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">손금산입한 보험차익에 대한 미사용분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">81</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">손금산입한 국고보조금에 대한 미사용분 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">82</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">토지 재평가 차액에 대하여 압축기장 충당금으로 손금산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">83</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">증권거래준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">84</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">증권거래준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">85</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">증권거래준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">86</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">중소기업투자준비금 한도초과액, 손금불산입 하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">87</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">중소기업투자준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">88</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">중소기업투자준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="56" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="56" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="56" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">89</td><td width="325" height="56" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">중소기업투자준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">90</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외시장개척준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">91</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외시장개척준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 1.1pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr></tbody></table>  <a name="[문서의 처음]"></a><a name="#7c92ce8b"></a><table style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: collapse;" border="1" cellspacing="0" cellpadding="1"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">익금산입 및 손금 불산입</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">손금 산입 및 익금불산입</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">92</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외시장개척준비금 과다환입액, 익금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">93</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외시장개척준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">94</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외투자손실준비금 한도초과액, 손금불산입하고 유보처분함.</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">95</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외투자손실준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">96</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외투자손실준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">97</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외투자손실준비금 설정한도액, 손금산입하고 유보처분함 (이익잉여금 처분에 의하여 준비금 적립을 피함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">98</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외 사업손실준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">99</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외사업손실준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">100</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외 사업손실준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">102</td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">공장지방이전준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">101</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">해외사업손실준비금 설정한도액, 손금산입하고 유보처분함(이익잉영금 처분에 의하여 준비금 적립을 피함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">103</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">공장지방이전준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">104</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">공장지방이전준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">106</td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">법인본사 지방이전준비금 한도초과액, 손금 불산입하고 유보처분함</td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">105</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">공장지방이전준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">107</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">법인본사 지방이전준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">108</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">법인본사 지방이전준비금 과다환입액,익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">109</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">법인본사 지방이전 준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">110</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기술개발준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">111</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기술개발준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">112</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기술개발준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">113</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">기술개발준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">114</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">수출손실준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">115</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">수출손실준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">116</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">수출손실준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">117</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">수출손실준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="17" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">118</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">투융자손실준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">119</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">투융자손실준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">120</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">튜융자손실준비금 과다환입액,익금불산입하고 유보처분함</td></tr></tbody></table>  <a name="[문서의 처음]"></a><a name="#7c92ce8c"></a><table style="color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: collapse;" border="1" cellspacing="0" cellpadding="1"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="359" height="17" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">익금산입 및 손금 불산입</td><td width="359" height="17" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;" colspan="2">손금 산입 및 익금불산입</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">121</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">투융자손실준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">122</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">에너지 절약시설투자 준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">123</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">에너지절약시설투자준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">124</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">에너지절약시설투자준비금 과다환입액, 익금 불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">125</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">에너지절약시설투자준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">126</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">유통개선지원준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">127</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">유통개선지원준비금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">128</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">유통개선지원준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">129</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">특별수선충당금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">130</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">특별수선충당금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">131</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">특별수선충당금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">132</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">사회간접자본투자준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">133</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">사회.간전자본투자주닙금 과소환입액, 익금산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">134</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">사회간접자본투자준비금 과다환입액, 익금불산입하고 유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="60" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="60" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">135</td><td width="325" height="60" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">사회간접자본투자준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 피함)</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">136</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">광업투자준비금 한도초과액, 손금불산입하고 유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">137</td><td width="325" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">광업투자준비금 과소환입액, 익금산입하고  유보처분함</td><td width="34" height="38" valign="center" style="border: 0.4pt solid rgb(0, 0, 0); border-image: none; color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">138</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 0.4pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">광업투자준비금 과다환입액, 익금불산입하고  유보처분함</td></tr><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="325" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"> </td><td width="34" height="38" valign="center" style="border-width: 0.4pt 0.4pt 1.1pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">139</td><td width="325" height="38" valign="center" style="border-width: 0.4pt 1.1pt 1.1pt 0.4pt; border-style: solid; border-color: rgb(0, 0, 0); color: rgb(81, 79, 92); line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;">광업투자준비금 설정한도액, 손금산입하고 유보처분함(이익잉여금 처분에 의하여 준비금 적립을 필함)</td></tr></tbody></table></td></tr></tbody></table><table class="clearTable" style="color: rgb(81, 79, 92); line-height: 1.6; clear: both; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px; border-collapse: separate;"><tbody><tr style="line-height: 1.6; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 12px;"><td style="height: 0px; color: rgb(81, 79, 92); line-height: 10px; overflow: hidden; font-family: 굴림, gulim, tahoma, sans-serif; font-size: 1px;"> </td></tr></tbody></table></div></div></div> <img src="https://t1.daumcdn.net/cfile/cafe/997903495CAD67783A" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="1.jpg" style="clear:none;float:none;" id="A_997903495CAD67783ABF37"/> <img src="https://t1.daumcdn.net/cfile/cafe/99CCCE495CAD677937" class="txc-image" hspace="1" vspace="1" border="0" actualwidth="1024" width="1024" exif="{}" data-filename="수입금액조정명세서.jpg" style="clear:none;float:none;" id="A_99CCCE495CAD677937899B"/>