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<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2004년 국세경력자 등 세무사 실무교육</SPAN> </P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><BR></SPAN></P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>1. 실무교육의 목적</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;></SPAN><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;> 세무사법 제5조의 2의 규정에 의한 세무사 자격시험에 합격한 자가 세무사 등록을 하기 전에 동법 제12조의5 제1항 및 동법 시행규칙 제12조에 의거하여 세무사사무소 개업에 필요한 교육을 받아 원활한 세무대리업무를 수행하는 데 있다.</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><BR></SPAN></P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2. 실무교육 내용</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;> </SPAN><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>세무사의 윤리교육, 국세 및 지방세에 관한 교육, 회계 및 세무회계에 관한 교육, 국제조세에 관한 교육, 기타 필요하다고 인정되는 사항에 관한 교육 등을 받아야 하며 월 80시간 이상 교육을 이수하여야 한다.</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><BR></SPAN></P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>3. 실무교육 대상</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;></SPAN><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>세무사법 제5조의 2에 의해 세무사 자격시험에 합격한 자</SPAN> </P>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><A name=#5c8745c1></A></SPAN>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>세무사법 부칙 제4조에 의해 세무사 자격이 있는 자</SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;> </SPAN> </P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>4. 교육일정(연 4회 실시)</SPAN> </P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><A name=#5c7c8850></A></SPAN>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>차수</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=205 height=32>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>교 육 기 간</SPAN></P></TD>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>교육신청서교부 및 접수기간</SPAN></P></TD>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>장 소</SPAN></P></TD></TR>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>1</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=205 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>2004. 2. 2(월)～2. 27(금)</SPAN></P></TD>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 11px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2004. 1. 15(목) ~ 1. 28(수)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=108 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>한국세무사회</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>4층 소강당</SPAN></P></TD></TR>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>2</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=205 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>2004. 6. 1(화)～6. 28(월)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=209 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 11px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2004. 5. 1(토) ~ 5. 25(화)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=108 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>한국세무사회</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>4층 소강당</SPAN></P></TD></TR>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>3</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=205 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>2004. 9. 1(수)～10. 1(금)</SPAN></P></TD>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 11px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2004. 8. 2(월) ~ 8. 25(수)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=108 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>한국세무사회</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>4층 소강당</SPAN></P></TD></TR>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>4</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=205 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?></SPAN><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>2004. 12. 1(수)～12. 28(화)</SPAN></P></TD>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 11px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>2004. 11. 1(월) ~ 11. 25(목)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=108 height=55>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>한국세무사회</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 한양신명조?; center?>4층 소강당</SPAN></P></TD></TR></TBODY></TABLE><SPAN></SPAN></P>
<P style='FONT-SIZE: 13px; MARGIN: 0px 13px 0px 0px; COLOR: #000000; TEXT-INDENT: 9px; LINE-HEIGHT: 19px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 19px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>※ 교육신청서 교부 및 접수는 평일 09:00~17:00, 토요일 09:00~13:00</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px 11px 0px 0px; COLOR: #000000; TEXT-INDENT: 9px; LINE-HEIGHT: 16px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 16px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 일정은 사정에 따라 변경될 수 있음</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;></SPAN></P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;></SPAN></P>
<P style='FONT-SIZE: 17px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 17px; COLOR: #000000; LINE-HEIGHT: 28px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;>5. 교육과목 및 시간</SPAN> </P>
<P style='FONT-SIZE: 13px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><SPAN style='FONT-SIZE: 13px; COLOR: #000000; LINE-HEIGHT: 21px; FONT-FAMILY: ' justify? TEXT-ALIGN: 한양신명조?;><A name=#46f00ae6></A></SPAN>
<TABLE style='BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse' height=792 cellSpacing=0 cellPadding=0 width=382 border=1>
<TBODY>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.4mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.5mm double' vAlign=center width=65 bgColor=#f2f2f2 height=31>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>구분</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.4mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double' vAlign=center width=273 bgColor=#f2f2f2 height=31>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>교육과목</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.4mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.5mm double' vAlign=center width=44 bgColor=#f2f2f2 height=31>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-WEIGHT: bold; FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>시간</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=65 height=241 rowSpan=9>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>윤리교육</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>20시간</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=25>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>특별강의</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.5mm double; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=25>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>1</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=29>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>세무사법 해설/세무사제도와연혁</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=29>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>2</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>윤리규정해설</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>2</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>업무정화규정해설 및 세무사 징계사례</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>3</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 회칙ㆍ제규정해설 </SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>1</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 세무대리업무에 관한 사무처리 규정</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>2</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=22>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 초청특강(21세기의 세무사상)</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=22>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>2</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=26>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 초청특강( )</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=26>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>2</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=26>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 봉사활동</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=26>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=65 height=56 rowSpan=2>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>국세</SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>10시간</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 법인세 조정실무</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;> 소득세 조정실무</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=28>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=65 height=42>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>지방세 </SPAN>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>10시간</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=42>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>지방세 실무해설</SPAN></P></TD>
<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=42>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>10</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=65 height=110 rowSpan=4>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>회계 및 세무회계 교육</SPAN>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=29>
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<TR>
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<TR>
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<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=65 height=39>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=39>
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<TD style='BORDER-RIGHT: #000000 0.4mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=44 height=39>
<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.4mm solid; BORDER-BOTTOM: #000000 0.5mm double' vAlign=center width=65 height=238 rowSpan=8>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=30>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>민 법</SPAN></P></TD>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=30>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=30>
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<P style='FONT-SIZE: 15px; MARGIN: 0px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' TEXT-ALIGN: 바탕?; center?>5</SPAN></P></TD></TR>
<TR>
<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=30>
<P style='FONT-SIZE: 15px; MARGIN: 0px 0px 0px 7px; COLOR: #000000; TEXT-INDENT: 0px; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;><SPAN style='FONT-SIZE: 15px; COLOR: #000000; LINE-HEIGHT: 23px; FONT-FAMILY: ' justify? TEXT-ALIGN: 바탕?;>세무사사무소 경영실무</SPAN></P></TD>
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<TD style='BORDER-RIGHT: #000000 0.12mm solid; BORDER-TOP: #000000 0.12mm solid; BORDER-LEFT: #000000 0.12mm solid; BORDER-BOTTOM: #000000 0.12mm solid' vAlign=center width=273 height=30>
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2004년 국세경력자 등 세무사 실무교육
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