TAT 2급 부속서류 요약정리 수출실적명세서 편

<p>TAT 2급 부속서류 요약정리 수출실적명세서 편</p><div id="SEDOC-1515598033185--546488176_se_doc_title_middle" class="se_doc_title_middle"></div><div class="blog2_container"><span class="writer"><span class="area_profile"><a class="link" href="http://blog.naver.com/13soyoung_0" target="_top"><img class="img" alt="프로파일" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fblogpfthumb.phinf.naver.net%2FMjAxNzExMjNfMjQz%2FMDAxNTExNDAyNDA3MDg1.Pn_0FwYyLecilwHLEjPLyQAg2TWOqvTcp-Hr4Yq7lYcg.GccaTmZnhbZWlBoEhgtHKlId0xaSaixnqoqkjLWe5nAg.PNG.13soyoung_0%2F%2525C4%2525B8%2525C3%2525B3.PNG%3Ftype%3Ds1"></a></span><span class="nick"><a class="link pcol2" href="http://blog.naver.com/13soyoung_0" target="_top"><u>또오영</u></a></span></span><i class="dot"> ・ </i><span class="se_publishDate pcol2">2018. 1. 10. 20:28</span></div><div class="blog2_post_function"><a style="cursor: pointer;" id="copyBtn_221182271028" class="url pcol2 _setClipboard _returnFalse _se3copybtn _transPosition" title="http://blog.naver.com/13soyoung_0/221182271028" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#">URL 복사</a><a class="btn_buddy btn_addbuddy pcol2 _buddy_popup_btn _returnFalse" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#"><i class="ico"></i> 이웃추가<i class="aline"></i></a><div class="overflow_menu"><a class="btn_overflow_menu _open_overflowmenu pcol2 _param(221182271028) _returnFalse" role="button" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" area-haspopup="true" area-expanded="false"><span class="blind">본문 기타 기능</span></a><div id="overflowmenu-221182271028" class="lyr_overflow_menu" area-hidden="true"><a class="naverTranslateNavigationBox _goTran _param(221182271028) _returnFalse" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#">번역보기<span class="ico_translation _goTran _param(221182271028)"></span></a></div></div><input style="display: none;" class="copyTargetUrl" title="URL 복사" alt="url" value="http://blog.naver.com/13soyoung_0/221182271028" type="text"></div><div id="SEDOC-1515598033185--546488176_se_doc_title_bottom" class="se_doc_title_bottom"></div><div class="location_component"><div class="location"></div></div><div id="SEDOC-1515598033185--546488176_se_doc_header_end" class="se_doc_header_end"></div><div id="SEDOC-1515598033185--546488176_se_doc_contents_start" class="se_doc_contents_start"></div><div class="se_component_wrap sect_dsc __se_component_area"><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">부가가치세 신고서의 부속서류인 수출실적명세서에 대해 알아보겠습니다. ^^</p></div></div></div></div></div></div><div class="se_component se_quotation quotation_corner"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_fs_T2"><div class="se_editView"><div class="se_textView"><blockquote class="se_textarea">수출실적명세서</blockquote></div></div></div></div></div></div><div class="se_component se_sectionTitle "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="font-style: inherit; text-decoration: inherit;" class="se_viewArea se_ff_nanumbarungothic se_fs_H3 "><div class="se_editView"><div class="se_textView"><h6 class="se_textarea">< 수출 실적 명세서 ></h6></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">*수출실적명세서란? <br>부가세 신고를 위헤 수출 실적에 관한 세부 사항을 기재하는 문서 <br></span><span class="se_ff_nanumbarungothic se_fs_T4">(영세율 조기환급 신고시 세관장에게 수출신고를 한 후 재화를 외국으로 직접 반출하는 사업자는 기존에 제출하던 각종 첨부 서류 대신 ' 수출실적명세서'를 예정신고 및 확정신고시에 제출한다.) </span><span class="se_ff_nanumbarungothic"><br></span><span class="se_ff_nanumbarungothic"> <br>*작성자 : 재화를 직접 수출하는 </span><span class="se_ff_nanumbarungothic"><u>영세율 적용 사업자 </u></span><span class="se_ff_nanumbarungothic"><br> <br>*작성 요령 : <br>수출신고필증을 보고 </span><span class="se_ff_nanumbarungothic"><b>[수출신고번호],[선적일],[통화코드],[외화]</b></span><span class="se_ff_nanumbarungothic">,등...을 수출실적명세서에 적어 작성<br><br>*작성시 주의 사항.<br>대가를 외화로 받았을 경우 선택할 </span><span style="background-color: rgb(255, 245, 153);" class="se_ff_nanumbarungothic"><b>환율</b></span><span class="se_ff_nanumbarungothic"><br>-선적한 후에 대금을 받으면 : 선적일 기준</span><span style="color: rgb(0, 0, 0);" class="se_ff_nanumbarungothic"> </span><span style="color: rgb(0, 0, 0);" class="se_ff_nanumbarungothic"><b>환율</b></span><span class="se_ff_nanumbarungothic"><br>-선적하기 전 대금을 미리 받으면 : <br>ⓐ보유중 ->선적일 기준환율<br>ⓑ환가 ->환가한 날 기준환율 </span></p></div></div></div></div></div></div><div class="se_component se_horizontalLine default"><div class="se_sectionArea"><div class="se_editArea"><div class="viewArea"><div class="se_horizontalLineView"><div class="se_hr"><hr></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">tat 2급 시험에 부가가치세 신고서 부속서류 문제로 출제될수 있으며 ,배점 9점 입니다.<br></span><span style="color: rgb(0, 0, 0);" class="se_ff_nanumbarungothic">23회 TAT 2급 기출문제를 풀어볼까요? </span></p></div></div></div></div></div></div><div class="se_component se_sticker default "><div class="se_sectionArea se_align-left"><div class="se_editArea"><div class="se_viewArea"><div id="SEDOC-1515598033185--546488176_sticker_0" class="se_sticker_area"><a class="se_mediaArea __se_sticker_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" 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class="se_editArea"><div style="max-width: 594px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_1_img", "src" : "http://postfiles15.naver.net/MjAxODAxMTBfMTQ5/MDAxNTE1NTQyODU4NDY5.Dj5I0Umr70DUtGyywx-90FuN6gP9MrtJTlGvb8_8-j8g.oyIN_Qd1gkTMd_YMd9B89q0VxHlNIH7Kxff7KmPr0aYg.PNG.13soyoung_0/4.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_1_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles15.naver.net%2FMjAxODAxMTBfMTQ5%2FMDAxNTE1NTQyODU4NDY5.Dj5I0Umr70DUtGyywx-90FuN6gP9MrtJTlGvb8_8-j8g.oyIN_Qd1gkTMd_YMd9B89q0VxHlNIH7Kxff7KmPr0aYg.PNG.13soyoung_0%2F4.PNG%3Ftype%3Dw773" width="594" height="195" data-lazy-src="" data-width="594" data-height="195" data-attachment-id="IUpFJtHVx4y90dwlVquwgsrD8JIA"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="max-width: 541px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_2_img", "src" : "http://postfiles4.naver.net/MjAxODAxMTBfMjc5/MDAxNTE1NTgyNzY4NTU4.ULYQDcJ_rsdfg19ljinG8yXrbJUmjLsi9z5SyAZBFicg.BhIK5jWoTZc2bOSUNqgOFlzAM7GW83yzraLSn1BAG5og.PNG.13soyoung_0/image_812968411515582486412.png", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_2_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles4.naver.net%2FMjAxODAxMTBfMjc5%2FMDAxNTE1NTgyNzY4NTU4.ULYQDcJ_rsdfg19ljinG8yXrbJUmjLsi9z5SyAZBFicg.BhIK5jWoTZc2bOSUNqgOFlzAM7GW83yzraLSn1BAG5og.PNG.13soyoung_0%2Fimage_812968411515582486412.png%3Ftype%3Dw773" width="541" height="101" data-lazy-src="" data-width="541" data-height="101" data-attachment-id="IynyZt9rdSNY3rHE5OQPNc881QAw"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_3_img", "src" : 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class="se_editArea"><div style="max-width: 600px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_4_img", "src" : "http://postfiles13.naver.net/MjAxODAxMTBfMiAg/MDAxNTE1NTQyODU4NDUy.BzWoo5-hGeM8O2IKi5Joy8_m5crRsWZQ4F_EaHnxCzIg.K5AFx3EMwmgTN5yTknF2UXz-M2rxywYVfLhfQnllVeEg.PNG.13soyoung_0/3.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_4_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles13.naver.net%2FMjAxODAxMTBfMiAg%2FMDAxNTE1NTQyODU4NDUy.BzWoo5-hGeM8O2IKi5Joy8_m5crRsWZQ4F_EaHnxCzIg.K5AFx3EMwmgTN5yTknF2UXz-M2rxywYVfLhfQnllVeEg.PNG.13soyoung_0%2F3.PNG%3Ftype%3Dw773" width="600" height="88" data-lazy-src="" data-width="600" data-height="88" data-attachment-id="Iru_YMOrZdQosX3P9JJ1HpU_sSMY"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumbarungothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea">선적하기전 대금을 미리 받고, 보유 중임으로<span style="background-color: rgb(255, 239, 76);"> 선적일</span> 이 기준환율 입니다. <br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="max-width: 609px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_5_img", "src" : "http://postfiles12.naver.net/MjAxODAxMTBfMjk4/MDAxNTE1NTgzNjIwODA1.Fqory_tsHzqnxokaUJ0HuR21EFmdJjB9ajnrI4AY7CYg.LyaKw9ZO94zlPm_-pQHM8-Iny8dikyU94MsP5lRploEg.PNG.13soyoung_0/%EC%BA%A1%EC%B2%98.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_5_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles12.naver.net%2FMjAxODAxMTBfMjk4%2FMDAxNTE1NTgzNjIwODA1.Fqory_tsHzqnxokaUJ0HuR21EFmdJjB9ajnrI4AY7CYg.LyaKw9ZO94zlPm_-pQHM8-Iny8dikyU94MsP5lRploEg.PNG.13soyoung_0%2F%25EC%25BA%25A1%25EC%25B2%2598.PNG%3Ftype%3Dw773" width="609" height="103" data-lazy-src="" data-width="609" data-height="103" data-attachment-id="IIwy4teaSGtY-wkhp8ckSD0rXi8Y"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">달러 엔화 환율</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">이렇게 1달러가 100엔임으로 1,148,40원을 엔화로 적을때는 114.840으로 적어야 합니다.</span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="max-width: 584px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_6_img", "src" : "http://postfiles11.naver.net/MjAxODAxMTBfNSAg/MDAxNTE1NTQyODU4NDU5.LeE2zNwrcZujPH80aUzrKcB-53Z_l7zBewlu2saHk_Ug.y2JgsN5YTgs73yFzkhqPgjfGRZmbVVZXJ0nnfNHUFqYg.PNG.13soyoung_0/5.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_6_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles11.naver.net%2FMjAxODAxMTBfNSAg%2FMDAxNTE1NTQyODU4NDU5.LeE2zNwrcZujPH80aUzrKcB-53Z_l7zBewlu2saHk_Ug.y2JgsN5YTgs73yFzkhqPgjfGRZmbVVZXJ0nnfNHUFqYg.PNG.13soyoung_0%2F5.PNG%3Ftype%3Dw773" width="584" height="182" data-lazy-src="" data-width="584" data-height="182" data-attachment-id="IjS1PpcWETWyHTrjdhKbViYDVsiw"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">직수출의 경우 부가세가 0%임으로 부가세 관련 회계처리는 없습니다.</span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-justify"><div class="se_editArea"><div class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_7_img", "src" : "http://postfiles1.naver.net/MjAxODAxMTBfMTU2/MDAxNTE1NTQyODU4NTAw.PrTeC2uSQ-XwEV_0bpY4534Wdd0A_QCcV_m1hyG67nYg.DSiwyvyyi9CHiAi2Ugus77hGNN9bmn-URsFsk70Rce0g.PNG.13soyoung_0/7.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_7_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles1.naver.net%2FMjAxODAxMTBfMTU2%2FMDAxNTE1NTQyODU4NTAw.PrTeC2uSQ-XwEV_0bpY4534Wdd0A_QCcV_m1hyG67nYg.DSiwyvyyi9CHiAi2Ugus77hGNN9bmn-URsFsk70Rce0g.PNG.13soyoung_0%2F7.PNG%3Ftype%3Dw773" width="1467" height="375" data-lazy-src="" data-width="1467" data-height="375" data-attachment-id="I0jAmC25Q5_Be57nauWAtw6Yo9aI"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">수출실적명세서를 작성할때는 [수출신고번호],[선적일자],[통화코드],[환율],[외화]를 적으면 [원화]는 자동으로 계산됩니다.</span></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="max-width: 598px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_8_img", "src" : "http://postfiles16.naver.net/MjAxODAxMTBfNzIg/MDAxNTE1NTQyODU4NTAx.dL40nyfLRizXM3Xujft08H1HA5sM4jHuiLAF1ffRtOkg.Y2XyQfGDRk6IVu9kbY5RErpGVyCzwRugzER4g-Cu0rog.PNG.13soyoung_0/8.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_8_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles16.naver.net%2FMjAxODAxMTBfNzIg%2FMDAxNTE1NTQyODU4NTAx.dL40nyfLRizXM3Xujft08H1HA5sM4jHuiLAF1ffRtOkg.Y2XyQfGDRk6IVu9kbY5RErpGVyCzwRugzER4g-Cu0rog.PNG.13soyoung_0%2F8.PNG%3Ftype%3Dw773" width="598" height="444" data-lazy-src="" data-width="598" data-height="444" data-attachment-id="ILYW4SAP3qJZtK9RiG7Xw2A0OYNE"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">통화 코드의 경우 "F2"를 누르면 코드 도움창이 뜹니다. <br></span><br></p></div></div></div></div></div></div><div class="se_component se_image default"><div class="se_sectionArea se_align-left"><div class="se_editArea"><div style="max-width: 606px;" class="se_viewArea"><a class="se_mediaArea __se_image_link __se_link" href="http://blog.naver.com/PostView.nhn?blogId=13soyoung_0&logNo=221182271028#" data-linktype="img" data-linkdata='{"imgId" : "SEDOC-1515598033185--546488176_image_9_img", "src" : "http://postfiles2.naver.net/MjAxODAxMTBfNzcg/MDAxNTE1NTQyODU4NDY1.NbFSfeuq-Fh0BtmkNJ0cj2gJdHDMnPhqFeQOD4UfctYg.n1EdmLndoplYROT-FY5jHJPx1LpTpZD7nJcRIA8QocMg.PNG.13soyoung_0/6.PNG", "linkUse" : "false", "link" : ""}'><img id="SEDOC-1515598033185--546488176_image_9_img" class="se_mediaImage __se_img_el" alt="" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fpostfiles2.naver.net%2FMjAxODAxMTBfNzcg%2FMDAxNTE1NTQyODU4NDY1.NbFSfeuq-Fh0BtmkNJ0cj2gJdHDMnPhqFeQOD4UfctYg.n1EdmLndoplYROT-FY5jHJPx1LpTpZD7nJcRIA8QocMg.PNG.13soyoung_0%2F6.PNG%3Ftype%3Dw773" width="606" height="489" data-lazy-src="" data-width="606" data-height="489" data-attachment-id="ITte0z7nKAaiTHMT1cm5qj8w3-NQ"></a><div class="se_editView"><div class="se_textView se_mediaCaption"><span class="se_textarea">23회 TAT 2급 기출문제</span></div></div></div></div></div></div><div class="se_component se_paragraph default"><div class="se_sectionArea"><div class="se_editArea"><div class="se_viewArea se_ff_nanumgothic se_fs_T3 se_align-left"><div class="se_editView"><div class="se_textView"><p class="se_textarea"><span class="se_ff_nanumbarungothic">부가세 신고서 상에서는 영세 '6'기타에 반영됩니다</span><div style="filter: alpha(opacity=100); zoom: 1;" class="autosourcing-stub-extra"><p style="margin: 11px 0px 7px; padding: 0px; font-family: Dotum; font-size: 12px; font-style: normal; font-weight: normal;"><strong style="padding: 0px 7px 0px 0px;">[출처]</strong> <a href="http://blog.naver.com/13soyoung_0/221182271028" target="_blank"><u><font color="#0066cc">TAT 2급 부속서류 요약정리 수출실적명세서 편</font></u></a><span style="padding: 0px 7px 0px 5px;">|</span><strong style="padding: 0px 7px 0px 0px;">작성자</strong> <a href="http://blog.naver.com/13soyoung_0" target="_blank"><u><font color="#0066cc">또오영</font></u></a></p></div></div></div></div></div></div></div></div>