개인사업자가 법인으로 변경가능 여부 문의 // 업무 전용 자동차보험 미가입시 비용 인정 여부 문의 // 수정세금계산서 가산세 여부

<div class="view_style01" style="margin: 55px 0px 30px; padding: 0px 0px 20px; line-height: 14px; border-bottom: 1px solid rgb(13, 98, 168); color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><div class="cont clfix" style="margin: 0px; padding: 0px; line-height: 14px; zoom: 1; position: relative;"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 3px solid rgb(13, 98, 168); font-size: 20px; display: inline-block; vertical-align: middle;"><span class="tit_cnt" style="float: left; width: 800px;">수정세금계산서 가산세 여부</span></h3><div class="ctr" style="margin: 0px; padding: 0px; line-height: 13px; position: relative; color: rgb(119, 119, 119); font-size: 13px;"><div class="hit" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 0px; top: -30px;"><span class="hits">조회수 : 35</span> <span class="rp" style="color: rgb(39, 92, 172); font-size: 14px; margin-left: 23px;">답변 수 : 1</span></div></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="id" style="color: rgb(102, 102, 102); font-size: 13px; margin: 0px 30px 0px 13px;">HON***</span> <span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><div class="txt" style="margin: 0px; padding: 10px 10px 0px; line-height: 21px; color: rgb(102, 102, 102);">사업자가 세금계산서를 발급한 후 공급받는자가 잘못 적힌 경우 어떻게 해야 하는지 궁금합니다.</div><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div></div></div><div class="btnwrap01" style="margin: 0px; padding: 0px; line-height: 14px; text-align: center; overflow: hidden; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><a href="http://allthatbiz.korcham.net/content/qna/detail.do?biz_qa_seqno=17750#" class="btns blue01 btnWriteReplyForm" data-seqno="17750" style="background-color: rgb(1, 82, 145); margin: 0px; padding: 0px 27px; line-height: 33px; color: rgb(255, 255, 255); display: inline-block; vertical-align: middle; font-size: 13px; font-weight: 600; height: 33px;">답변하기</a></div><div class="view_style01 rep" style="margin: 55px 0px 30px; padding: 0px; line-height: 14px; border: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><p class="total" style="margin-bottom: 15px; margin-left: 13px; line-height: 13px; color: rgb(51, 51, 51); font-size: 13px;">총 1개의 답변이 있습니다.</p><div class="repNum" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 8px; top: 0px; font-size: 13px; color: rgb(88, 88, 88);"><span class="spec" id="expertCnt" style="margin-right: 28px; color: rgb(13, 98, 168);">전문가 : 1</span> <span id="userCnt">일반인 : 0</span></div><div class="cont" style="margin: 0px 0px 30px; padding: 0px; line-height: 14px; position: relative; border-bottom: 1px solid rgb(13, 98, 168);"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 0px; font-size: 20px; display: inline-block; vertical-align: middle; border-top: 3px solid rgb(13, 98, 168); background-color: rgb(242, 242, 242);"><span class="tit_cnt tit_wd" style="float: left; width: 735px; line-height: 26px;">[답변]수정세금계산서 가산세 여부</span></h3><div class="ctr" style="margin: 0px 0px 0px 10px; padding: 0px; line-height: 13px; position: absolute; color: rgb(119, 119, 119); font-size: 13px; top: 3px; right: 12px; display: inline-block;"><span class="eval‎" style="display: inline-block; padding-top: 12px; vertical-align: top;">만족도 : <span class="star" style="background: url("../images/sub/bg_star.png") 0px 0px no-repeat; height: 13px; width: 77px; display: inline-block;"><span class="on" style="background: url("../images/sub/bg_star.png") 0px -13px no-repeat; height: 13px; display: block; width: 0px;"></span></span></span> <span class="spec" style="display: inline-block; width: 67px; height: 43px; padding: 37px 0px 0px 6px; margin-left: 30px; background: url("../images/sub/icon_spec2.png") 0px 0px no-repeat; font-size: 12px; color: rgb(255, 255, 255); line-height: 28px; letter-spacing: -0.5px;">전문가 답변</span></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><p class="txt" style="padding-top: 10px; padding-right: 10px; padding-left: 10px; line-height: 21px; color: rgb(102, 102, 102);">안녕하십니까? 코참경영상담센터 전문위원 홍영호 입니<br><br>재화나 용역의 공급일이 속하는 과세기간에 대한 확정신고 기한까지 수정세금계산서를 발급할 수 있는 것이나, 해당 기한 까지 발급하지 아니한 경우에는 같은 법 제60조제3항제3호 및 제3항제4호(2%의 가산세)에 따른 가산세를 적용하는 것입니다.</p><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div><div class="specInfo" style="margin: 20px 14px 0px 11px; padding: 18px 18px 13px 128px; line-height: 14px; background-color: rgb(245, 245, 245); border: 1px solid rgb(229, 229, 229); overflow: hidden; position: relative;"><div class="photo" style="margin: 0px; padding: 0px; line-height: 14px; overflow: hidden; position: absolute; left: 18px; top: 20px; width: 88px; height: 88px;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fallthatbiz.korcham.net%2Fcommon%2Ffile%2Fdownload.do%3Fgubun%3Dexpert%26fileSaveName%3DHONGYHO05.jpg" alt="홍영호" style="border: 0px; margin: 0px; padding: 0px; line-height: 14px; vertical-align: top; width: 88px; height: 88px; border-radius: 50px;"></div><span class="name" style="color: rgb(51, 51, 51); font-size: 16px; font-weight: 600; margin-bottom: 7px;">홍영호</span> 세무사<div class="info" style="margin: 10px 0px 0px; padding: 0px; line-height: 19.5px; font-size: 13px; color: rgb(51, 51, 51);">코참경영상담센터 전문위원 (회계,자금) TEL : 1600-1572 <br>세무법인 열림 서초지점<br>평균만족도 : 0 점<br></div></div></div></div><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><div class="view_style01" style="margin: 55px 0px 30px; padding: 0px 0px 20px; line-height: 14px; border-bottom: 1px solid rgb(13, 98, 168); color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><div class="cont clfix" style="margin: 0px; padding: 0px; line-height: 14px; zoom: 1; position: relative;"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 3px solid rgb(13, 98, 168); font-size: 20px; display: inline-block; vertical-align: middle;"><span class="tit_cnt" style="float: left; width: 800px;">업무 전용 자동차보험 미가입시 비용 인정 여부 문의</span></h3><div class="ctr" style="margin: 0px; padding: 0px; line-height: 13px; position: relative; color: rgb(119, 119, 119); font-size: 13px;"><div class="hit" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 0px; top: -30px;"><span class="hits">조회수 : 16</span> <span class="rp" style="color: rgb(39, 92, 172); font-size: 14px; margin-left: 23px;">답변 수 : 1</span></div></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="id" style="color: rgb(102, 102, 102); font-size: 13px; margin: 0px 30px 0px 13px;">HON***</span> <span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><div class="txt" style="margin: 0px; padding: 10px 10px 0px; line-height: 21px; color: rgb(102, 102, 102);">업무전용자동차보험에 가입하지 아니한 경우 비용인정에 대해 문의드립니다.</div><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div></div></div><div class="btnwrap01" style="margin: 0px; padding: 0px; line-height: 14px; text-align: center; overflow: hidden; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><a href="http://allthatbiz.korcham.net/content/qna/detail.do?biz_qa_seqno=17751#" class="btns blue01 btnWriteReplyForm" data-seqno="17751" style="background-color: rgb(1, 82, 145); margin: 0px; padding: 0px 27px; line-height: 33px; color: rgb(255, 255, 255); display: inline-block; vertical-align: middle; font-size: 13px; font-weight: 600; height: 33px;">답변하기</a></div><div class="view_style01 rep" style="margin: 55px 0px 30px; padding: 0px; line-height: 14px; border: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><p class="total" style="margin-bottom: 15px; margin-left: 13px; line-height: 13px; color: rgb(51, 51, 51); font-size: 13px;">총 1개의 답변이 있습니다.</p><div class="repNum" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 8px; top: 0px; font-size: 13px; color: rgb(88, 88, 88);"><span class="spec" id="expertCnt" style="margin-right: 28px; color: rgb(13, 98, 168);">전문가 : 1</span> <span id="userCnt">일반인 : 0</span></div><div class="cont" style="margin: 0px 0px 30px; padding: 0px; line-height: 14px; position: relative; border-bottom: 1px solid rgb(13, 98, 168);"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 0px; font-size: 20px; display: inline-block; vertical-align: middle; border-top: 3px solid rgb(13, 98, 168); background-color: rgb(242, 242, 242);"><span class="tit_cnt tit_wd" style="float: left; width: 735px; line-height: 26px;">[답변]업무 전용 자동차보험 미가입시 비용 인정 여부 문의</span></h3><div class="ctr" style="margin: 0px 0px 0px 10px; padding: 0px; line-height: 13px; position: absolute; color: rgb(119, 119, 119); font-size: 13px; top: 3px; right: 12px; display: inline-block;"><span class="eval‎" style="display: inline-block; padding-top: 12px; vertical-align: top;">만족도 : <span class="star" style="background: url("../images/sub/bg_star.png") 0px 0px no-repeat; height: 13px; width: 77px; display: inline-block;"><span class="on" style="background: url("../images/sub/bg_star.png") 0px -13px no-repeat; height: 13px; display: block; width: 0px;"></span></span></span> <span class="spec" style="display: inline-block; width: 67px; height: 43px; padding: 37px 0px 0px 6px; margin-left: 30px; background: url("../images/sub/icon_spec2.png") 0px 0px no-repeat; font-size: 12px; color: rgb(255, 255, 255); line-height: 28px; letter-spacing: -0.5px;">전문가 답변</span></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><p class="txt" style="padding-top: 10px; padding-right: 10px; padding-left: 10px; line-height: 21px; color: rgb(102, 102, 102);">안녕하십니까? 코참경영상담센터 전문위원 홍영호 입니다. <br><br>업무전용자동차보험 미 가입시「법인세법 시행령」제50조의2 제4항 제2호( 업무전용자동차보험에 가입하지 아니한 경우: 전액 손금불인정. 다만, 업무전용자동차보험에 가입하지 아니한 승용차의 업무사용비율에 대하여 기획재정부장관이 정하여 고시하는 조사ㆍ확인 방법에 따라 별도로 확인을 받은 경우에는 그 확인된 업무사용비율에 업무용승용차 관련비용을 곱한 금액으로 한다.)에 따라 소득금액을 계산하는 것입니다.</p><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div><div class="specInfo" style="margin: 20px 14px 0px 11px; padding: 18px 18px 13px 128px; line-height: 14px; background-color: rgb(245, 245, 245); border: 1px solid rgb(229, 229, 229); overflow: hidden; position: relative;"><div class="photo" style="margin: 0px; padding: 0px; line-height: 14px; overflow: hidden; position: absolute; left: 18px; top: 20px; width: 88px; height: 88px;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fallthatbiz.korcham.net%2Fcommon%2Ffile%2Fdownload.do%3Fgubun%3Dexpert%26fileSaveName%3DHONGYHO05.jpg" alt="홍영호" style="border: 0px; margin: 0px; padding: 0px; line-height: 14px; vertical-align: top; width: 88px; height: 88px; border-radius: 50px;"></div><span class="name" style="color: rgb(51, 51, 51); font-size: 16px; font-weight: 600; margin-bottom: 7px;">홍영호</span> 세무사<div class="info" style="margin: 10px 0px 0px; padding: 0px; line-height: 19.5px; font-size: 13px; color: rgb(51, 51, 51);">코참경영상담센터 전문위원 (회계,자금) TEL : 1600-1572 <br>세무법인 열림 서초지점<br>평균만족도 : 0 점<br></div></div></div></div><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><div class="view_style01" style="margin: 55px 0px 30px; padding: 0px 0px 20px; line-height: 14px; border-bottom: 1px solid rgb(13, 98, 168); color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><div class="cont clfix" style="margin: 0px; padding: 0px; line-height: 14px; zoom: 1; position: relative;"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 3px solid rgb(13, 98, 168); font-size: 20px; display: inline-block; vertical-align: middle;"><span class="tit_cnt" style="float: left; width: 800px;">개인사업자가 법인으로 변경가능 여부 문의</span></h3><div class="ctr" style="margin: 0px; padding: 0px; line-height: 13px; position: relative; color: rgb(119, 119, 119); font-size: 13px;"><div class="hit" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 0px; top: -30px;"><span class="hits">조회수 : 34</span> <span class="rp" style="color: rgb(39, 92, 172); font-size: 14px; margin-left: 23px;">답변 수 : 1</span></div></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="id" style="color: rgb(102, 102, 102); font-size: 13px; margin: 0px 30px 0px 13px;">HON***</span> <span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><div class="txt" style="margin: 0px; padding: 10px 10px 0px; line-height: 21px; color: rgb(102, 102, 102);">미용업을 개인사업자로 해왔으나 법인으로 가능한지 문의드립니다.</div><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div></div></div><div class="btnwrap01" style="margin: 0px; padding: 0px; line-height: 14px; text-align: center; overflow: hidden; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><a href="http://allthatbiz.korcham.net/content/qna/detail.do?biz_qa_seqno=17752#" class="btns blue01 btnWriteReplyForm" data-seqno="17752" style="background-color: rgb(1, 82, 145); margin: 0px; padding: 0px 27px; line-height: 33px; color: rgb(255, 255, 255); display: inline-block; vertical-align: middle; font-size: 13px; font-weight: 600; height: 33px;">답변하기</a></div><div class="view_style01 rep" style="margin: 55px 0px 30px; padding: 0px; line-height: 14px; border: 0px; position: relative; color: rgb(0, 0, 0); font-family: "Nanum Gothic", 나눔고딕, NanumGothic, 돋움, dotum, sans-serif; font-size: 14px;"><p class="total" style="margin-bottom: 15px; margin-left: 13px; line-height: 13px; color: rgb(51, 51, 51); font-size: 13px;">총 1개의 답변이 있습니다.</p><div class="repNum" style="margin: 0px; padding: 0px; line-height: 13px; position: absolute; right: 8px; top: 0px; font-size: 13px; color: rgb(88, 88, 88);"><span class="spec" id="expertCnt" style="margin-right: 28px; color: rgb(13, 98, 168);">전문가 : 1</span> <span id="userCnt">일반인 : 0</span></div><div class="cont" style="margin: 0px 0px 30px; padding: 0px; line-height: 14px; position: relative; border-bottom: 1px solid rgb(13, 98, 168);"><h3 class="tit" style="margin: 0px; padding: 10px 0px 7px 5px; line-height: 20px; overflow: hidden; width: 995px; min-height: 27px; border-bottom: 0px; font-size: 20px; display: inline-block; vertical-align: middle; border-top: 3px solid rgb(13, 98, 168); background-color: rgb(242, 242, 242);"><span class="tit_cnt tit_wd" style="float: left; width: 735px; line-height: 26px;">[답변]개인사업자가 법인으로 변경가능 여부 문의</span></h3><div class="ctr" style="margin: 0px 0px 0px 10px; padding: 0px; line-height: 13px; position: absolute; color: rgb(119, 119, 119); font-size: 13px; top: 3px; right: 12px; display: inline-block;"><span class="eval‎" style="display: inline-block; padding-top: 12px; vertical-align: top;">만족도 : <span class="star" style="background: url("../images/sub/bg_star.png") 0px 0px no-repeat; height: 13px; width: 77px; display: inline-block;"><span class="on" style="background: url("../images/sub/bg_star.png") 0px -13px no-repeat; height: 13px; display: block; width: 0px;"></span></span></span> <span class="spec" style="display: inline-block; width: 67px; height: 43px; padding: 37px 0px 0px 6px; margin-left: 30px; background: url("../images/sub/icon_spec2.png") 0px 0px no-repeat; font-size: 12px; color: rgb(255, 255, 255); line-height: 28px; letter-spacing: -0.5px;">전문가 답변</span></div><div class="info_registrant" style="margin: 10px 0px 0px; padding: 0px; line-height: 14px; clear: both;"><span class="day" style="padding-top: 10px; color: rgb(119, 119, 119); font-size: 13px; letter-spacing: -1px;"><span style="background: url("../images/common/icon.png") -150px 0px no-repeat; width: 16px; height: 16px; display: inline-block; vertical-align: middle; margin-right: 5px;"></span>2016-11-21</span></div><p class="txt" style="padding-top: 10px; padding-right: 10px; padding-left: 10px; line-height: 21px; color: rgb(102, 102, 102);">안녕하십니까? 코참경영상담센터 전문위원 홍영호 입니다. <br><br>미용업을 하기 위해서는 구청이나 시청의 보건소에서 허가를 받아야 합니다. <br><br>그리고 이 허가의 성질은 개인에게 미용업을 허가해 주는 것이기에 법인으로의 미용업은 허가를 받지 못하므로 법인형식의 미용업은 불가능합니다. <br><br>즉, 미용업의 허가는 그러한 자격이 이는 개인만 가능한 기능으로 보는 취지일 것 같습니다.</p><div class="tag" style="margin: 18px 0px 0px; padding: 0px 0px 0px 48px; line-height: 14px; background: url("../images/sub/icon_tag.png") 11px 1px no-repeat;"><span style="font-size: 12px; color: rgb(13, 98, 168); padding: 2px 4px;"></span></div><div class="specInfo" style="margin: 20px 14px 0px 11px; padding: 18px 18px 13px 128px; line-height: 14px; background-color: rgb(245, 245, 245); border: 1px solid rgb(229, 229, 229); overflow: hidden; position: relative;"><div class="photo" style="margin: 0px; padding: 0px; line-height: 14px; overflow: hidden; position: absolute; left: 18px; top: 20px; width: 88px; height: 88px;"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fallthatbiz.korcham.net%2Fcommon%2Ffile%2Fdownload.do%3Fgubun%3Dexpert%26fileSaveName%3DHONGYHO05.jpg" alt="홍영호" style="border: 0px; margin: 0px; padding: 0px; line-height: 14px; vertical-align: top; width: 88px; height: 88px; border-radius: 50px;"></div><span class="name" style="color: rgb(51, 51, 51); font-size: 16px; font-weight: 600; margin-bottom: 7px;">홍영호</span> 세무사<div class="info" style="margin: 10px 0px 0px; padding: 0px; line-height: 19.5px; font-size: 13px; color: rgb(51, 51, 51);">코참경영상담센터 전문위원 (회계,자금) TEL : 1600-1572 <br>세무법인 열림 서초지점<br>평균만족도 : 0 점</div></div></div></div><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p><p><br></p>