캄보디아 산업 개관 ㅇ 캄보디아는 전통적으로 농업 의존도가 높은 국가였으나 급속한 산업화로 제조 및 서비스업 비중이 점차 증가하고 1차산업 비중은 감소

<h5 class="tit" style="box-sizing: border-box; padding: 0px 0px 20px; margin: 0px; vertical-align: top; line-height: 1.4; font-size: 25px; color: rgb(63, 63, 63); font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif;">캄보디아 산업 개관</h5><div class="etc-list cf" style="box-sizing: border-box; padding: 0px 0px 35px; margin: 0px; vertical-align: top; line-height: 1.2; color: rgb(55, 55, 55); font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif; font-size: 14px;">2019-07-31 서정아 캄보디아 프놈펜무역관</div><div class="global-news-content" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9; color: rgb(55, 55, 55); font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif; font-size: 14px;">□ 산업 구조 (산업의 최상위 분류별 비중 및 동향 등)   ㅇ 캄보디아는 전통적으로 농업 의존도가 높은 국가였으나 급속한 산업화로 제조 및 서비스업 비중이 점차 증가하고 1차산업 비중은 감소하고 있음.     - 캄보디아 기획부(Ministry of Planning)에 따르면 2018년 기준 캄보디아의 산업은 농업 23.5%%, 제조∙건설 등 2차산업이 34.4%, 서비스업이 42.1%를 차지함.  최근 5년간 캄보디아 산업별 GDP 비중 (단위: %) <div align="center" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important;"><table border="1" cellspacing="0" cellpadding="0" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; width: 782.667px; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; border: black; line-height: 1.9 !important;"><tbody style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important;"><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border: 1px solid black; width: 102px; background-color: transparent;">구분</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">2014년</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">2015년</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">2016년</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 103px; background-color: transparent;">2017년</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 103px; background-color: transparent;">2018년</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">1차산업</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">30.7</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">28.2</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">26.3</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">24.9</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">23.5</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">2차산업</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">27.2</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">29.4</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">31.3</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">32.8</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">34.4</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 102px; background-color: transparent;">3차산업</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">42.2</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">42.3</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 102px; background-color: transparent;">42.4</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">42.3</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 103px; background-color: transparent;">42.1</td></tr></tbody></table></div>자료: 캄보디아 기획부(Ministry of Planning)   ㅇ 최근 1차산업의 비중이 꾸준히 감소하고 있으나 캄보디아 정부는 농작물 다각화, 부가가치 제고를 통한 경쟁력 강화 등 지속적인 농업 발전을 위해 다양한 정책을 추진하고 있음.     - 농업 부문 자원은 풍부하나 인프라 및 기술 부족으로 생산성 저조하며 부가가치 제고가 핵심 과제     - 평지로 이루어진 넓은 국토, 메콩강과 톤레삽 호수의 풍부한 수자원, 퇴적 지대의 양호한 농지 등 농업 발전에 좋은 조건을 갖추고 있으나 관개시설을 포함한 인프라 및 생산가공 기술 부족으로 생산성이 저조하고, 대부분 원물이나 건조 및 단순 가공 형태로 수출하여 부가가치를 창출하지 못하는 상태임.      - 농업 비중은 점차 감소하는 추세이지만 캄보디아 정부는 농수산업 육성 및 경쟁력 강화를 위해 농기계 보급, 농작물 수출 다각화, 농산물 가공 및 식품제조 등 관련 산업 투자 유치에 힘쓰고 있음.   ㅇ 캄보디아는 제조 기반이 취약하여 대부분의 소비재와 산업재를 수입하고 있으며, 저렴한 노동력 및 캄보디아산 제품에 대한 무역특혜를 바탕으로 한 의류 제조업이 발달해 있음.      - 의류, 신발, 가방 제조업체 약 800개가 75만 명을 고용, 전체 수출의 75%를 담당하고 있음.      - 국내기업의 제조업 부문 투자는 부진한 반면 외국기업들이 캄보디아 저임금을 활용해 음료, 포장, 건설, 전자, 자동차 등의 분야에 다수 진출해 있음.      - 아직까지 저임금 노동집약 중심 제조업 비중이 매우 크지만 지속적인 FDI 유입과 정부의 제조업 다변화 노력으로 비봉제 제조업이 점차 증가하고 있는 중      - 또한 중국을 비롯한 해외 기업들의 투자 확대와 건설 호황을 바탕으로 건설업 비중도 꾸준히 증가하고 있음.   ㅇ 앙코르와트를 중심으로 한 관광업과 최근 금융업 약진, 경제성장 및 소득증가에 따른 내수 확대 등으로 각종 서비스업도 강세를 유지하고 있음.      - 2018년 캄보디아를 방문한 외국인 관광객은 620만 명이며, 이 중 중국인이 200만 명 이상으로 전체의 32.6%를 차지하고 있음. 2018년 관광수익은 전년 대비 20% 증가한 43억 달러를 기록했으며, 관광객 증가 및 소득증가로 호텔 및 식음료 사업도 호황을 누리고 있음.     - 금융시장은 짧은 연혁에도 불구하고 매년 15~20%의 고성장세를 이어가고 있으며, 최근 국내외 다양한 기업들이 은행, MFI, 보험 등 다방면에 활발히 진출하고 있음. ㅇ 캄보디아 정부의 산업 육성 및 다각화 노력에도 불구하고 기초 산업 미흡 등 구조적 한계와 이를 극복할 수 있는 정책 부재 및 재원 부족으로 산업 발전의 많은 부분을 개발협력파트너의 공적개발원조(ODA)나 민간 투자에 의존하고 있음. □ 산업 정책   ㅇ 사각전략 (Rectangular Strategy)     - 캄보디아는 국가 및 경제 발전을 위해 국가전략개발계획(National Strategic Development Plan)을 수립하고 이와 함께 사각전략을 개발 실행 중      - 성장(Growth), 고용(Employment), 공평(Equity), 효율(Efficiency)이라는 비전을 앞세운 캄보디아 국가 개발 주요 정책 중 하나인 사각전략은 1998년 시작되어 매 5년마다 개정되며, 현재 제6대 국회가 승인한 4기(Phase Ⅳ) 사각전략 추진 중     - 4기 사각전략의 4대 전략적 목표는 연간 7%의 경제성장률 유지, 고용 확대(양적∙질적), 빈곤율 10% 이하로 축소, 공공기관의 역량 및 거버넌스 강화이며, 인적자원개발, 경제다변화, 민간기업 및 일자리 육성, 포용적∙지속적 발전을 4대 전략으로 내세움.      - 이 중 경제다변화는 중장기적 고성장을 유지하기 위해 수출 및 부가가치 제고에 필요한 경제적 기반을 마련하기 위한 전략으로, 물류시스템 개선, 교통∙에너지∙디지털 연결성 강화, 핵심 및 신성장 동력 개발, 디지털 경제와 4차 산업혁명 대비, 금융 및 은행 부문 발전 촉진을 골자로 하고 있음.      - 민간 부문 및 일자리 전략은 고용시장 개발, 중소기업 및 창업 육성, 민관파트너십(PPP) 구축 및 실행, 경쟁력 강화로 구성되어 있음. <img alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fnews.kotra.or.kr%2Fcrosseditor%2Fbinary%2Fimages%2F000894%2F%25EC%2582%25AC%25EA%25B0%2581%25EC%25A0%2584%25EB%259E%25B5.jpg" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: baseline; outline: none; border: 0px solid rgb(0, 0, 0); width: 600px; height: 491px; line-height: 1.9 !important;"> 자료: 캄보디아 정부주: 주 캄보디아 한국 대사관 번역 자료 인용   ㅇ 2015-2025 산업발전정책 (Industrial Development Policy 2015-2025)     - 캄보디아 정부는 산업발전을 경제 성장의 가장 중요한 요소로 보고 2015-2025 산업발전정책을 발표 및 추진 중     - 주요 목표: 2025년 산업 부문의 GDP 비중을 30%로 확대하고 그 중 제조업을 20%로 확대함으로써 산업 구조 개편 및 강화, 2025년 비섬유 제품 수출을 15%로 확대하고 가공농산물을 12%로 확대함으로써 수출 확대 및 품목 다변화, 중소기업 등록률을 95%로 확대함으로써 중소기업 관리 체계 강화 및 육성 캄보디아 2015-2025 산업발전정책 주요 전략 및 내용<table border="1" cellspacing="0" cellpadding="0" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; width: 782.667px; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; border: black; line-height: 1.9 !important;"><tbody style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important;"><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; height: 20px; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; background: rgb(229, 229, 229); border: 1px solid black; width: 174px; height: 20px;"><b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;">주요<b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;"> <b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;">전략</td><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; background: rgb(229, 229, 229); border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 465px; height: 20px;"><b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;">주요<b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;"> <b style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important;">내용</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; height: 37px; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 174px; height: 37px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">투자<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진</td><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 465px; height: 37px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">투자<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">환경<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개선<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">특별경제구역<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">(SEZ) <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개발<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">산업단지<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">조성</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; height: 56px; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 174px; height: 56px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">중소기업<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">(SMEs)<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">확대<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">현대화</td><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 465px; height: 56px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">제도<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개선<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">인센티브<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">제공<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">등록률<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">확대<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">회계실태<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개선<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">농수산업<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개발<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; height: 77px; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 174px; height: 77px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">규제환경<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개선</td><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 465px; height: 77px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">무역<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">수출<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">확대<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">산업<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">표준화<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">지적재산권<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">강화<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">세금<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">납부<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">노동시장<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개발<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"></td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; height: 77px; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 174px; height: 77px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">지원<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">정책간<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">조화</td><td style="box-sizing: border-box; padding: 1px 6px; margin: 0px; vertical-align: middle; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 465px; height: 77px; background-color: transparent;"><span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">기술<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">인적자원<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개발<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">과학<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">, <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">기술<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">, <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">혁신<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">산업<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">인프라<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">구축<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">및<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">개발<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">- <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">재원<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">조달<span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;"> <span style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; font-size: 10pt; color: black;">촉진</td></tr></tbody></table>   ㅇ 중소기업 육성정책      - 캄보디아 정부는 고용 창출, 국내 생산능력 증대를 위해 6대 중점 분야 투자 기업을 대상으로 세제 혜택을 제공하는 중소기업 육성정책을 시행하고 있음. (Sub-Decree No. 124 R.N.Cr.BK)     - 중소기업 정의<table border="1" cellspacing="0" cellpadding="0" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; width: 782.667px; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; border: black; line-height: 1.9 !important;"><tbody style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important;"><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border: 1px solid black; width: 204px; background-color: transparent;">구분</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 205px; background-color: transparent;">연 매출(USD)</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 1px 1px 1px 0px; border-style: solid solid solid none; border-color: black black black rgb(0, 0, 0); border-image: none 100% / 1 / 0 stretch; width: 205px; background-color: transparent;">종업원 수</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 205px; background-color: transparent;">소기업(small enterprise)</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 205px; background-color: transparent;">62,500 – 175,000</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 205px; background-color: transparent;">10 - 50</td></tr><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px; border-style: none solid solid; border-color: rgb(0, 0, 0) black black; border-image: none 100% / 1 / 0 stretch; width: 205px; background-color: transparent;">중기업(medium enterprise)</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 205px; background-color: transparent;">175,000 – 1,000,000</td><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border-width: 0px 1px 1px 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) black black rgb(0, 0, 0); width: 205px; background-color: transparent;">51 - 100</td></tr></tbody></table>       - 상기 기준에 해당하는 중소기업이 소득세 면제 혜택을 받기 위해서는 중점분야(priority sector)에 투자한 기업이라야 함.     - 6대 중점 분야는 다음과 같음: 1) 농업 및 농작물, 2) 식품 제조 및 가공, 3) 국내 소비재 제조, 폐기물 재활용, 관광기념품 생산, 4) 기타 제조업을 위한 완제품, 부품 및 조립품 제조, 5) IT 또는 IT 기반 서비스 공급과 관련된 연구개발, 6) SME 클러스터 지구 개발 또는 입주 기업     - 자격을 갖춘 SME에게 제공되는 세금 혜택은 다음과 같음: 1) 신규 법인의 경우 등록일부터, 기존 법인은 등록 갱신일로부터 3~5년간 소득세 면제, 2) 국산 재료 60% 이상 사용, 채용인원 20% 이상 증원, 또는 SME 클러스터 지구 입주 요건 중 1개 충족시 5년 면제 혜택 적용, 3) 매월 1% 선납법인세 면제, 소득세 면제 기간 중 연간 최소세 면제 등 □ 규제 정책   ㅇ 캄보디아 내외국인 모두 다음과 같은 투자활동은 법(Sub-Decree 111)으로 금지되어 있음. <table border="1" cellspacing="0" cellpadding="0" style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; width: 782.667px; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; border: black; line-height: 1.9 !important;"><tbody style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: top; line-height: 1.9 !important;"><tr style="box-sizing: border-box; padding: 0px; margin: 0px; vertical-align: middle; line-height: 1.9 !important;"><td style="box-sizing: border-box; padding: 0px 7px; margin: 0px; vertical-align: top; line-height: 1.9 !important; font-size: 14px !important; font-family: "Open Sans", "Nanum Gothic", 나눔고딕, NanumGothic, Arial, Helvetica, sans-serif !important; border: 1px solid black; width: 614px; background-color: transparent;">- 향정신성물질 및 마약류의 생산가공- 유독 화학제품, 살균제, 살충제 및 국제규정이나 WHO가 금지한 원료를 사용하는 기타 제품으로 대중의 건강과 환경에 영향을 미치는 제품 생산- 외국에서 수입된 폐기물을 이용한 발전 및 처리- 삼림법에서 금지하는 삼림 훼손- 기타 법에 의해 금지된 투자활동 등</td></tr></tbody></table> 자료: 캄보디아 기획부, 캄보디아 각종 법령, 주 캄보디아 한국 대사관, KOTRA 프놈펜 무역관 자료 종합</div>