Re:연말정산 안내문( 2015연말정산 참고자료)

<table width="908" style="width: 679pt; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><colgroup><col width="35" style="width: 26pt; mso-width-source: userset; mso-width-alt: 995;"><colgroup><col width="71" style="width: 53pt; mso-width-source: userset; mso-width-alt: 2019;"><colgroup><col width="61" style="width: 46pt; mso-width-source: userset; mso-width-alt: 1735;"><colgroup><col width="80" style="width: 60pt;"><colgroup><col width="79" style="width: 59pt; mso-width-source: userset; mso-width-alt: 2247;" span="6"><colgroup><col width="80" style="width: 60pt;"><colgroup><col width="107" style="width: 80pt; mso-width-source: userset; mso-width-alt: 3043;"><tbody><tr height="26" style="height: 19.5pt;"><td width="908" height="26" style="border: 0px windowtext; border-image: none; width: 679pt; height: 19.5pt; background-color: white;" colspan="12">2015년 연말정산 안내문</td></tr><tr height="14" style="height: 10.5pt;"><td height="14" style="border: 0px windowtext; border-image: none; height: 10.5pt; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td></tr><tr height="14" style="height: 10.5pt;"><td width="35" height="14" style="border: 0.5pt solid black; border-image: none; width: 26pt; height: 10.5pt; background-color: rgb(255, 204, 153);">항목</td><td width="132" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 99pt; background-color: rgb(255, 204, 153);" colspan="2">구 분</td><td width="80" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 60pt; background-color: rgb(255, 204, 153);">공제한도</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: rgb(255, 204, 153);" colspan="7">요  건</td><td width="107" style="border: 0.5pt solid windowtext; border-image: none; width: 80pt; background-color: rgb(255, 204, 153);">필요서류</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="35" height="170" style="border-width: 0px 0.5pt; border-style: none solid; border-color: rgb(51, 51, 51) black; width: 26pt; height: 129.5pt; background-color: white;" rowspan="10">인적공제</td><td width="132" style="border: 0.5pt solid black; border-image: none; width: 99pt; background-color: white;" rowspan="5" colspan="2">기본공제</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="5">1인당 150만원</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">본인, 배우자 및 생계를 같이하는 부양가족(연간소득금액 100만원 이하)</td><td width="107" style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; width: 80pt; background-color: white;" rowspan="10">주민등록등본 가족관계증명서 (계속근무자는 가족사항변동시첨부)</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="79" height="17" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; height: 12.95pt; background-color: white;">부양가족</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">직계존속</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">직계비속</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">형제자매</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">위탁아동</td><td width="79" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 59pt; background-color: white;">수급자</td><td width="80" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 60pt; background-color: white;"> </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="79" height="34" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; height: 25.9pt; background-color: white;" rowspan="2">연령요건</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="2">60세 이상</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="2">20세 이하</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="2">60세 이상 20세 이하</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="2">18세 미만</td><td width="79" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="2">없음</td><td width="80" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2"> </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="554" height="17" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; height: 12.95pt; background-color: white;" colspan="7">※ 장애인의 경우 연령요건 제한 없음</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="132" height="85" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: black black rgb(51, 51, 51); width: 99pt; height: 64.75pt; background-color: white;" rowspan="5" colspan="2">추가공제</td><td width="80" style="border-width: 0px 0.5pt; border-style: none solid; border-color: rgb(51, 51, 51) black; width: 60pt; background-color: white;" rowspan="5">대상별 차이</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">　</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="79" height="51" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; height: 38.85pt; background-color: white;" rowspan="3">공제대상</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="3">경로우대 (70세이상)</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="3">장애인 (소득세법)</td><td width="158" style="border: 0.5pt solid black; border-image: none; width: 118pt; background-color: white;" rowspan="3" colspan="2">여성근로자 (부양/기혼) 소득금액 3천만원이하만적용</td><td width="79" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 59pt; background-color: white;" rowspan="3">한부모</td><td width="80" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="3"> </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="79" height="17" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; height: 12.95pt; background-color: white;">공제금액</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">100만원</td><td width="79" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 59pt; background-color: white;">200만원</td><td width="158" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 118pt; background-color: white;" colspan="2">50만원</td><td width="79" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 59pt; background-color: white;">100만원</td><td width="80" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 60pt; background-color: white;"> </td></tr><tr height="26" style="height: 20.1pt; mso-height-source: userset;"><td width="35" height="47" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: black black rgb(51, 51, 51); width: 26pt; height: 35.85pt; background-color: white;" rowspan="2">연금 보험료</td><td width="132" style="border: 0.5pt solid black; border-image: none; width: 99pt; background-color: white;" rowspan="2" colspan="2">국민.기타연금 보험료</td><td width="80" style="border: 0.5pt solid black; border-image: none; width: 60pt; background-color: white;" rowspan="2">전액</td><td width="554" style="border-width: 0.5pt 0px 0.5pt 0.5pt; border-style: solid none solid solid; border-color: black rgb(51, 51, 51) black black; width: 414pt; background-color: white;" rowspan="2" colspan="7">본인이 부담한 국민연금 또는 공무원연금 등 직역연금 보험료</td><td width="107" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: windowtext; width: 80pt; background-color: white;" rowspan="3">보험료 납입증명서</td></tr><tr height="21" style="height: 15.75pt; mso-height-source: userset;"></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="35" height="119" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: black black rgb(51, 51, 51); width: 26pt; height: 90.65pt; background-color: white;" rowspan="7">특별공제</td><td width="71" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: rgb(51, 51, 51) black rgb(51, 51, 51) rgb(51, 51, 51); width: 53pt; background-color: white;">료험보강건</td><td width="61" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; background-color: white;">건강·고용</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">전액</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">본인 명의의 건강보험료 및 고용보험료</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="71" height="102" align="center" style="border: 0.5pt solid black; border-image: none; width: 53pt; height: 77.7pt; background-color: white;" rowspan="6">주택자금</td><td width="61" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: rgb(51, 51, 51) black rgb(51, 51, 51) rgb(51, 51, 51); width: 46pt; background-color: white;">주택마련</td><td width="80" style="border: 0px rgb(51, 51, 51); border-image: none; width: 60pt; background-color: white;">연 300만원</td><td width="554" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: windowtext black rgb(51, 51, 51) windowtext; width: 414pt; background-color: white;" colspan="7">청약저축 , 근로자주택마련 납입액 (120만원 한도) * 40%</td><td width="107" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext black; width: 80pt; background-color: white;" rowspan="6">원리금 상환내역서 </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="61" height="17" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black windowtext rgb(51, 51, 51); width: 46pt; height: 12.95pt; background-color: white;">저축공제</td><td width="80" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) windowtext; width: 60pt; background-color: white;">한도</td><td width="554" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black windowtext windowtext; width: 414pt; background-color: white;" colspan="7">주택청약종합저축 240만원한도 * 40% (총급여 7천만원 이하 근로자)</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="61" height="34" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 46pt; height: 25.9pt; background-color: white;" rowspan="2">주택임차 차입금</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">연 300만원 한도</td><td width="554" style="border-width: 0.5pt 0px 0px; border-style: solid none none; border-color: black rgb(51, 51, 51) rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">원리금상환액의 40% 공제 </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="554" height="17" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 414pt; height: 12.95pt; background-color: white;" colspan="7">※주택마련저축 불입액 공제와 합하여 연 300만원 한 도</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="61" height="34" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 46pt; height: 25.9pt; background-color: white;" rowspan="2">장기주택 저당차입금</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">연 500만원 한도</td><td width="554" style="border-width: 0.5pt 0px 0px; border-style: solid none none; border-color: black rgb(51, 51, 51) rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">상환기간 15년 이상의 장기주택저당차입금의 이자상환액 100% 공제</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="554" height="17" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 414pt; height: 12.95pt; background-color: white;" colspan="7">※ 상환기간 30년 이상 공제한도 : 1,500만원</td></tr><tr height="32" style="height: 24pt; mso-height-source: userset;"><td width="35" height="262" style="border-width: 0.5pt; border-style: solid; border-color: windowtext windowtext black; width: 26pt; height: 196.5pt; background-color: white;" rowspan="7">소득공제</td><td width="132" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 99pt; background-color: white;" colspan="2">개인연금저축</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">연 72만원 한도</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">개인연금저축(’00.12.31 이전 가입)의 경우 불입액의 40% 공제(연 72만원 한도)</td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; width: 80pt; background-color: white;">연금저축 납입내역서</td></tr><tr height="32" style="height: 24pt; mso-height-source: userset;"><td width="132" height="32" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 99pt; height: 24pt; background-color: white;" colspan="2">소기업,소상공인 공제부금 공제</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">연 300만원 한도</td><td width="554" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">소기업,소상공인에 해당하는 대표자의 노란우산공제 불입액 공제 (분기별로 300만원 이하)</td><td width="107" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 80pt; background-color: white;">공제 부담금 납입내역서</td></tr><tr height="32" style="height: 24pt; mso-height-source: userset;"><td width="132" height="32" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 99pt; height: 24pt; background-color: white;" colspan="2">투자조합 출자공제</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">투자금액 10%</td><td width="554" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">중소기업창업투자조합 벤처기업등에 투자시 출자 투자후 2년이 되는날이 속하는 과세연도 까지 선택하여 1과세연도 공제</td><td width="107" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 80pt; background-color: white;">출자, 투자 확인서</td></tr><tr height="58" style="height: 43.5pt; mso-height-source: userset;"><td width="132" height="58" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: black black black rgb(51, 51, 51); width: 99pt; height: 43.5pt; background-color: white;" colspan="2">신용카드</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">Min [300만원, 총급여 25%]</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">총급여액의 신용카드 15%를 초과하는 금액의 15%를 소득공제 총급여액의 직불카드(체크카드),현금영수증  30%를 초과하는 금액의 30%를 소득공제 총금여액의 전통시장,대중교통이용분 30%를 초과하는 금액의 30%를 소득공제 ※ 신용카드, 현금영수증, 직불카드(체크카드), 학원비 지로납부금액, 전통시장, 대중교통이용분 사용금액</td><td style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; background-color: white;">　</td></tr><tr height="14" style="height: 10.5pt;"><td width="132" height="77" style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: black black rgb(51, 51, 51) rgb(51, 51, 51); width: 99pt; height: 57.75pt; background-color: white;" rowspan="2" colspan="2">목돈안드는전세  이자상환액</td><td width="80" style="border-width: 0px 0.5pt; border-style: none solid; border-color: rgb(51, 51, 51) black; width: 60pt; background-color: white;" rowspan="2">연 300만원 한도</td><td width="554" style="border-width: 0.5pt 0px 0px 0.5pt; border-style: solid none none solid; border-color: black rgb(51, 51, 51) rgb(51, 51, 51) black; width: 414pt; background-color: white;" rowspan="2" colspan="7">임차인이 무주택세대주이면서 직전연도 총소득의 합계액이(배우자 포함)6천만원 이하이며, 해당 전세보증금 총액이 2억원(수도권은 3억원) 이하이면서, 차입금이 3천만원(수도권은 5천만원) 이하일 것 목돈 안드는 전세 차입금 이자상환액의 40% 소득공제 * 2013.8.13이후 최초로 주택담보대출금을 차입하거나 이자상환액을 상환하는 분부터 적용</td><td width="107" style="border-width: 0px 0.5pt; border-style: none solid; border-color: windowtext; width: 80pt; background-color: white;" rowspan="2">목돈안드는 전세이자 상환액 증명서  </td></tr><tr height="63" style="height: 47.25pt; mso-height-source: userset;"></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td width="132" height="31" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 99pt; height: 23.25pt; background-color: white;" colspan="2">장기집합투자증권 저축소득공제</td><td width="80" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext rgb(51, 51, 51); width: 60pt; background-color: white;">연 240만원 한도</td><td width="554" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">가입 당시 직전 총급여액의 5천만원 이하인 근로자가 장기집합투자증권저축에 10년이상 납입한 금액 (해당과세기간 총급여액이 8천만원 이하 근로자)</td><td width="107" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext; width: 80pt; background-color: white;">장기집합투자증권 저축 납입증명서</td></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td width="35" height="535" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) windowtext black; width: 26pt; height: 403.05pt; background-color: white;" rowspan="22">세액 공제</td><td width="132" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 99pt; background-color: white;" colspan="2">자녀세액공제</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) windowtext windowtext rgb(51, 51, 51); width: 60pt; background-color: white;">　</td><td width="554" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">거주자의 기본공제대상자에 해당하는 자녀 * 1인: 연 15만원 * 2인 : 연30만원 * 3인: 연 30만원+ 2인초과 1명당 30만원</td><td width="107" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: windowtext; width: 80pt; background-color: white;">　</td></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td width="132" height="31" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 99pt; height: 23.25pt; background-color: white;" colspan="2">연금계좌 세액공제</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) windowtext windowtext rgb(51, 51, 51); width: 60pt; background-color: white;">연 400만원 한도</td><td width="554" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">연금계좌 (연금저축계좌, 퇴직연금 계좌)에 납입한 금액 중 일정금액을 제외한 금액의 12% 공제</td><td width="107" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: windowtext; width: 80pt; background-color: white;">연금납입 확인서</td></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td width="132" height="31" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 99pt; height: 23.25pt; background-color: white;" colspan="2">보장성 보험료</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) windowtext windowtext rgb(51, 51, 51); width: 60pt; background-color: white;">연 100만원 한도</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">기본공제대상자를 피보험자로 지출한 보장성보험의 보험료 * 12%</td><td width="107" style="border: 0.5pt solid windowtext; border-image: none; width: 80pt; background-color: white;">　</td></tr><tr height="31" style="height: 23.25pt; mso-height-source: userset;"><td width="132" height="31" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 99pt; height: 23.25pt; background-color: white;" colspan="2">장애인전용 보장성보험료</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) windowtext windowtext rgb(51, 51, 51); width: 60pt; background-color: white;">연 100만원 한도</td><td width="554" style="border-width: 0.5pt 0px; border-style: solid none; border-color: black rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">기본공제대상자 중 장애인을 피보험자 또는 수익자로 지출한 장애인 전용보험의 보험료 * 12%</td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext; width: 80pt; background-color: white;">　</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="71" height="76" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 53pt; height: 58pt; background-color: white;" rowspan="3">의료비</td><td width="61" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 46pt; background-color: white;" rowspan="2">㉠ 본인 등</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">전액</td><td width="554" style="border-width: 0.5pt 0px 0px; border-style: solid none none; border-color: black rgb(51, 51, 51) rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">총급여액 3%를 초과하는 경우 공제 가능 </td><td style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; background-color: white;" rowspan="3">의료비영수증</td></tr><tr height="26" style="height: 20.1pt; mso-height-source: userset;"><td width="79" height="26" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) windowtext windowtext rgb(51, 51, 51); width: 59pt; height: 20.1pt; background-color: white;">　</td><td width="158" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black windowtext rgb(51, 51, 51); width: 118pt; background-color: white;" colspan="2">㉡ < 총급여액 3%</td><td width="158" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext rgb(51, 51, 51); width: 118pt; background-color: white;" colspan="2">㉡ ≥ 총급여액 3%</td><td width="79" style="border: 0px rgb(51, 51, 51); border-image: none; width: 59pt; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td></tr><tr height="33" style="height: 24.95pt; mso-height-source: userset;"><td width="61" height="33" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; height: 24.95pt; background-color: white;">㉡ 부양 가족</td><td width="80" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 60pt; background-color: white;">연 700만원 한도</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) windowtext windowtext; width: 59pt; background-color: white;">공제금액</td><td width="158" style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext black rgb(51, 51, 51) rgb(51, 51, 51); width: 118pt; background-color: white;" colspan="2">㉠ - (총급여액 3% - ㉡)</td><td width="158" style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext windowtext rgb(51, 51, 51) rgb(51, 51, 51); width: 118pt; background-color: white;" colspan="2">㉠ + (㉡ - 총급여액 3%)</td><td width="79" style="border: 0px rgb(51, 51, 51); border-image: none; width: 59pt; background-color: white;">　</td><td style="border: 0px windowtext; border-image: none; background-color: white;">　</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="71" height="135" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: rgb(51, 51, 51) black rgb(51, 51, 51) rgb(51, 51, 51); width: 53pt; height: 101.85pt; background-color: white;" rowspan="6">교육비</td><td width="61" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; background-color: white;">취학전아동</td><td width="80" style="border-width: 0px 0px 0.5pt 0.5pt; border-style: none none solid solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">1인 300만원 한도</td><td width="79" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) windowtext windowtext; width: 59pt; background-color: white;" rowspan="3">연령제한 받지 않음(직계존속은공제 제외)</td><td width="475" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext rgb(51, 51, 51); width: 355pt; background-color: white;" colspan="6">보육비용, 유치원비, 학원ㆍ체육시설 수강료</td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 80pt; background-color: white;" rowspan="6">교육비 납부영수증</td></tr><tr height="28" style="height: 21pt; mso-height-source: userset;"><td width="61" height="28" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; height: 21pt; background-color: white;">초중고생</td><td width="475" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext rgb(51, 51, 51); width: 355pt; background-color: white;" colspan="6">교육비, 학교급식비, 교과서 대, 방과후학교 수강료, 국외교육비(국외유학요건 충 족), 교복구입비(중ㆍ고생 50만원 이내 )</td></tr><tr height="28" style="height: 21pt; mso-height-source: userset;"><td width="61" height="28" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; height: 21pt; background-color: white;">대학생</td><td width="80" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 60pt; background-color: white;">1인 900만원 한도</td><td width="475" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext windowtext windowtext rgb(51, 51, 51); width: 355pt; background-color: white;" colspan="6">교육비(사이버 대학 및 학위취득과정 포함), 국외교육비</td></tr><tr height="28" style="height: 21pt;"><td width="61" height="28" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; height: 21pt; background-color: white;">근로자 본인</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">전액</td><td width="554" style="border-width: 0px 0px 0.5pt; border-style: none none solid; border-color: rgb(51, 51, 51) rgb(51, 51, 51) black; width: 414pt; background-color: white;" colspan="7">대학․대학원 1학기 이상의 교육과정 교육비, 직업능력 개발훈련 수강료</td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="61" height="34" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 46pt; height: 25.9pt; background-color: white;" rowspan="2">장애인특수교육비</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">전액</td><td width="554" style="border-width: 0.5pt 0px 0px; border-style: solid none none; border-color: black rgb(51, 51, 51) rgb(51, 51, 51); width: 414pt; background-color: white;" colspan="7">기본공제대상자인 장애인 * 의 재활교육을 위해 지급하는 비용 </td></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="554" height="17" style="border: 0px rgb(51, 51, 51); border-image: none; width: 414pt; height: 12.95pt; background-color: white;" colspan="7">* 소득금액 제한 없으며, 직계존속도 공제 가능</td></tr><tr height="28" style="height: 21pt;"><td width="71" height="92" style="border-width: 0.5pt 0.5pt 0px 0px; border-style: solid solid none none; border-color: windowtext windowtext rgb(51, 51, 51) rgb(51, 51, 51); width: 53pt; height: 69pt; background-color: white;" rowspan="5">기부금</td><td width="61" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; background-color: white;">정치자금/법정</td><td width="80" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 60pt; background-color: white;">근로소득금액</td><td width="554" style="border-width: 0.5pt 0px 0.5pt 0.5pt; border-style: solid none solid solid; border-color: black rgb(51, 51, 51) black black; width: 414pt; background-color: white;" rowspan="5" colspan="7">2011.01.01 이후부터 기본공제대상자(직계존속, 형제자매 등 포함)가 지출한 기부금 공제 가능</td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 80pt; background-color: white;" rowspan="5">기부금 납부영수증</td></tr><tr height="16" style="height: 12pt; mso-height-source: userset;"><td width="61" height="32" style="border-width: 0px 0.5pt 0.5pt 0px; border-style: none solid solid none; border-color: rgb(51, 51, 51) black black rgb(51, 51, 51); width: 46pt; height: 24pt; background-color: white;" rowspan="2">지정 (종교)</td><td width="80" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) black black; width: 60pt; background-color: white;" rowspan="2">10% 한도</td></tr><tr height="16" style="height: 12pt; mso-height-source: userset;"></tr><tr height="16" style="height: 12pt; mso-height-source: userset;"><td width="61" height="32" style="border-width: 0px 0.5pt 0px 0px; border-style: none solid none none; border-color: rgb(51, 51, 51) black rgb(51, 51, 51) rgb(51, 51, 51); width: 46pt; height: 24pt; background-color: white;" rowspan="2">지정 (비종교)</td><td width="80" style="border-width: 0px 0.5pt; border-style: none solid; border-color: rgb(51, 51, 51) black; width: 60pt; background-color: white;" rowspan="2">30% 한도</td></tr><tr height="16" style="height: 12pt; mso-height-source: userset;"></tr><tr height="29" style="height: 21.75pt; mso-height-source: userset;"><td width="132" height="63" style="border-width: 0.5pt 0.5pt 0.5pt 0px; border-style: solid solid solid none; border-color: windowtext black black rgb(51, 51, 51); width: 99pt; height: 47.25pt; background-color: white;" rowspan="2" colspan="2">월세 공제</td><td width="80" style="border-width: 0.5pt; border-style: solid; border-color: windowtext windowtext black; width: 60pt; background-color: white;" rowspan="2">세액 지금액(750만원한도)의 10%</td><td width="554" style="border-width: 0.5pt 0.5pt 0px; border-style: solid solid none; border-color: black black rgb(51, 51, 51) windowtext; width: 414pt; background-color: white;" rowspan="2" colspan="7">무주택 세대의 세대주 (세대주가 주택관련 공제를 받지 않은 경우 세대원도 가능) 로서 총급여액 7천만원 이하인 근로자가 국민주택 규모의 주택 (오피스텔 포함) 을 임차하기 위하여 지급하는 월세액 * 임대차계약서상 주소지와 주민등록등본의 주소지가 같을것 </td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 80pt; background-color: white;" rowspan="2">임대차계약서, 현금영수증, 계좌이체 영수증, 무통장입금증</td></tr><tr height="34" style="height: 25.5pt; mso-height-source: userset;"></tr><tr height="17" style="height: 12.95pt; mso-height-source: userset;"><td width="132" height="45" style="border-width: 0.5pt 0px; border-style: solid none; border-color: windowtext rgb(51, 51, 51) black; width: 99pt; height: 33.95pt; background-color: white;" rowspan="2" colspan="2">주택자금차입금 이자세액공제</td><td width="80" style="border-width: 0px 0.5pt; border-style: none solid; border-color: rgb(51, 51, 51) windowtext; width: 60pt; background-color: white;">이자상환액의 </td><td width="554" style="border-width: 0.5pt; border-style: solid; border-color: windowtext black black windowtext; width: 414pt; background-color: white;" rowspan="2" colspan="7">1995.11.1-1997.12.31 기간중 미분양주택의 취득과 관련하여 1995.11.1 이후 국민주택기금 등으로부터 차입한 대출금 이자상환액을 세액공제</td><td width="107" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: windowtext windowtext black; width: 80pt; background-color: white;" rowspan="2">미분양주택확인서. 차입금이자 상환증명서</td></tr><tr height="28" style="height: 21pt; mso-height-source: userset;"><td width="80" height="28" style="border-width: 0px 0.5pt 0.5pt; border-style: none solid solid; border-color: rgb(51, 51, 51) windowtext windowtext; width: 60pt; height: 21pt; background-color: white;">30% </td></tr></tbody></table>    <a href="javascript:checkVirus('grpid%3Dwsx%26fldid%3D21t6%26dataid%3D124760%26fileid%3D1%26regdt%3D20160107191647')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2015연말정산 안내문.xls</a> <a href="javascript:checkVirus('grpid%3Dwsx%26fldid%3D21t6%26dataid%3D124760%26fileid%3D2%26regdt%3D20160107191647')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2015년_귀속_근로소득_연말정산_종합안내.hwp</a> <a href="javascript:checkVirus('grpid%3Dwsx%26fldid%3D21t6%26dataid%3D124760%26fileid%3D3%26regdt%3D20160107191647')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2015년_귀속_근로자안내문과_근로자_확인사항.hwp</a>