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<P style="FONT-SIZE: 10pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center"><A name=#4609399d></A>
<IMG height=37 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcafe93.daum.net%2F_c21_%2FPIC288.gif" width=30 border=0> </SPAN><SPAN style="FONT-SIZE: 32pt; COLOR: #000000; LINE-HEIGHT: 51.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">세무사 임위재 사무소</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: #000000; LINE-HEIGHT: 16pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center"></SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">의정부시 의정부3동 127-9 (301호) ☏ 872-1400 FAX 875-2626 </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">홈페이지 www.samujang.net 문서번호 : 20020222</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 100%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 11pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><A name=#4609399e></A>
<IMG height=4 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcafe93.daum.net%2F_c21_%2FPIC289.gif" width=427 border=0></SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">수 신 : </SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline"> 사장님</SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 귀하</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">참 조 : 경리(세무) 담당자 및 책임 부서장</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">제 목 : </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">정확히 알고 확실히 지키자!</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 100%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 11pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><A name=#4609399f></A>
<IMG height=0pt src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fcafe93.daum.net%2F_c21_%2FPIC28A.gif" width=430 border=0></SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">세무사 사무실과 기업과의 기장계약에 의한 업무진행에 있어서 몇 가지 기준과 중소기업의 실무자가 꼭 알아야할 세무상식입니다.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 90%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 9.9pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline">A. 자료</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">1. 세금계산서(매출. 매입. 계산서. 전기요금. 전화요금. 지로.) </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">2. 신용카드매출전표(가맹사업자)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3. 사용한 신용카드 매출전표(주유. 접대. 식대. 비품구입)거래내역표시</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">4. 영수증(간이영수증. 기타 수입과 지출서류)접대비5만원.그외10만원(세금과공과) </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">5. 임금대장(직책. 급료관리. 임금생산. 상여. 잡급)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">6. 원천세신고(주민등록등본. 신분증사본)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">7. 무통장입금증(임차료. 용역비. 식비)거래내역표시</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">8. 은행통장(차입금. 마이너스. 적금. 가계수표. 어음. 기타거래통장)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 100%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 11pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline">B. 법인은 법인명 개인은 대표자 명의는 기본</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">1. 전기. 전화. 차량운반구. 지로. 신용카드. 무통장입금. 은행거래. </SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">2. 고정자산의 취득 및 매각시(세금계산서를 발행함)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3. 거래 상대방 인적사항 및 필요적 기재사항의 정확한 기재.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 100%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 11pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline">C. 세무사 사무실과의 거래</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">1. 당담자(사무장)와 많은 통화 및 서로 왕래하며(이해) </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">편하게</SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 업무를 진행.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">2. 4대 보험등 이외의 업무는 별도의 수수료.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3. 각종 증명발급은 유료와 무료가 있고 사전에 통보해야 업무가 원활함.</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">3. 수수료와 자료는 약속한 날을 정확히 지킨다.(결산수수료 및 소모품비 별도)</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">4. 외환은행/ 임위재/ 191-18-34044-5 농협/ 임위재/ 103-02-543613</SPAN> </P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 92%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 10.12pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline">D. 각종 신고 및 납부일람표</SPAN><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify; TEXT-DECORATION: underline"></SPAN> </P>
<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><A name=#460939a0></A></SPAN>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">원천세 신고</SPAN></P></TD>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">매월(6개월)</SPAN></P></TD>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">임금대장.인적사항</SPAN></P></TD>
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<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">매월10일</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=116 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">부가가치세신고</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=94 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">3개월(6개월)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=114 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">자료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">1월 4월 7월 10월</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=116 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">법인.종소세 신고</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=94 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">1년(6개월)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=114 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">자료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">3월말. 5월말</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=116 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">중간예납.주민세등</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=94 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">1년</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=114 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">자료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.425pt solid; BORDER-TOP: #000000 0.425pt solid; BORDER-LEFT: #000000 0.425pt solid; BORDER-BOTTOM: #000000 0.425pt solid" vAlign=center width=97 height=21>
<P style="FONT-SIZE: 11pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 17.6pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: center">8월말. 11월말</SPAN></P></TD></TR></TBODY></TABLE><SPAN> </SPAN> </P>
<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"><BR></SPAN></P>
<P style="FONT-SIZE: 12pt; MARGIN: 0pt; COLOR: #000000; TEXT-INDENT: 0pt; LINE-HEIGHT: 160%; FONT-FAMILY: '한양신명조'; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; COLOR: #000000; LINE-HEIGHT: 19.2pt; FONT-FAMILY: 한양신명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> </SPAN> </P>
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