공인중개사 주택관리사 모임 | 2016년 세법 개정안 주요내용-신성장산업 등 세액공제, 세제지원대상, 근로장려금 지급금액 확대, 신용카드 소득공제 일몰연장, 주택 월세 세액 공제 허용 등 - Daum 카페

<p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">2016년 세법 개정안 </span></span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">○ 진행사항 및 추진일정</span></strong></p><p style="line-height: 1.8;"><strong></strong><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 7.28(목), 세법개정안 발표</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 7.29(금) ～ 8.18(목)(20일간), 입법예고</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 8월 말, 차관․국무회의 상정</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 9.2(금), 정기국회 제출</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">○ 개정대상법률 : 총 13개</span></strong></p><p style="line-height: 1.8;"><strong></strong><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 내국세(11개) : 국세기본법, 국세징수법, 조세특례제한법, 소득세법, 법인세법, 상속세 및 증여세법, 부가가치세법, 개별소비세법, 국제조세조정에관한법률, 농어촌특별세법, 교육세법</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- 관세(2개) : 관세법, 수출용원재료에 대한 관세 등 환급에 관한 특례법</span></p><p style="line-height: 1.8;"><br><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">○ 2016년 세법개정 방향</span></strong></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">경제활력을 제고하는 한편 민생안정 및 공평과세와 함께 조세제도 합리화 추진</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- (경제활력 제고) 신성장산업 중심 지원 강화, 고용친화적 세제 구축, 투자․수출․소비 활성화, 기업구조조정 지원 등</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- (민생안정) 서민ㆍ중산층, 중소기업ㆍ자영업자ㆍ농어민 지원 등</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- (공평과세) 과세기반 확충, 역외세원 확보, 가계소득 증대세제 개선 등</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">- (조세제도 합리화) 납세자 권익보호, 납세편의 제고 등</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">○ 발표문 원문 : 첨부 파일 참조</span></strong></p><p style="line-height: 1.8;"><strong></strong> </p><p style="line-height: 1.8;"><a href="javascript:checkVirus('grpid%3D1Cfyj%26fldid%3DMhrh%26dataid%3D4580%26fileid%3D4%26regdt%3D20160731000212')"><img src="https://t1.daumcdn.net/daumtop_deco/icon/icon.hanmail.net/editor/p_etc_s.gif" border="0" alt="첨부파일" class="vam"/> 2016년 세법개정안_상세본.hwp</a></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"><2016년 세법 개정안 주요내용></span></strong></p><p style="line-height: 1.8;"> </p><p style="text-align: left; line-height: 1.8;"><img src="https://t1.daumcdn.net/cfile/cafe/21542F38579CC2411A" class="txc-image" width="700" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="700" exif="{}" data-filename="2016년 세법 개정안 주요내용.jpg" id="A_21542F38579CC2411AE0B4"/></p><p style="line-height: 1.8;"></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">기획재정부가 발표한 세법 개정안은 지난해와 마찬가지로 경제활력 제고, 민생안정, 공평과세, 조세제도 합리화에 역점을 두고 추진됐다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">‘경제활력 제고’ 차원에서는 미래 성장동력을 확충하고 고용친화적 세제를 구축하기 위한 방안이 포함됐다. 특히 신성장산업 기술의 연구개발 및 사업화를 지원하기 위한 세액공제를 신설‧개편하고, 고용‧투자 등 세제지원 대상을 일부 소비성 업종을 제외한 서비스분야 모든 업종으로 확대했다.</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">아울러 투자와 수출, 소비를 활성화하고 기업구조조정을 지원하는 방안도 마련됐다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">‘민생안정’을 위해서는 서민과 중산층, 중소기업과 자영업자, 농어민 등 상대적인 약자를 지원하는 세법 개정에 중점을 뒀다.</span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">대표적인 것이 신용카드 소득공제에 대한 일몰 연장과 근로장려금 지급 금액의 확대, 배우자 명의로 계약한 주택에 대해서도 월세 세액공제를 허용키로 한 것이다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">정부는 이와 함께 과세기반 확충 및 비과세‧감면제도의 정비, 역외세원 확보 등을 통한 ‘공평과세’ 구현, 지난해 발표된 바 있는 가계소득증대세제 및 금융소득 과세제도의 개선과 납세자 편의제고 및 권익보호 등의 ‘조세제도 합리화’ 방안도 이번 세법 개정안에 다수 포함시켰다.</span></p><p style="line-height: 1.8;"> </p><p style="text-align: left; line-height: 1.8;"><img src="https://t1.daumcdn.net/cfile/cafe/2250C940579CB8ED3A" class="txc-image" width="800" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="800" exif="{}" data-filename="2016년 세법 개정안 내용별 재테크 및 자산시장 영향.jpg" id="A_2250C940579CB8ED3A1C0D"/></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">기업의 벤처기업 출자액에 대한 5% 세액공제 등 다양한 지원 방안을 내놓으면서 벤처시장이 개인들의 ‘대안 투자 대상’으로 떠오르고 있다. 정부 지원 확대에 따른 투자금 유입 증대와 수익률 상승이 예상되기 때문이다. 이번 세법개정안으로 고배당주와 소형 주택, 비사업용 토지 시장도 수혜를 보면서 유망 재테크 수단이 될 것으로 기대하는 시장 분위기.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">재테크 관점에서 볼 때 2016년 세법개정안은 예년에 비해 이슈가 상대적으로 적었다. 굵직한 세제 개편이 거의 없었고, 지난해 개인종합자산관리계좌(ISA) 같은 신규 금융상품도 도입되지 않았다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">하지만 벤처시장에는 각종 세제지원책이 집중돼 투자자의 관심이 높아지고 있다. 내년부터 금융회사 제조업체 등 국내 법인이 벤처기업에 출자하면 5%를 세액공제해 준다. 개인도 벤처투자전용 사모펀드(PEF)에 투자하면 해당 금액의 10%를 소득공제받을 수 있다. 이번 세법개정으로 벤처업계로의 자금 유입이 늘어나고 벤처 투자 수익률도 상승하고 개인들의 벤처 간접투자에 가속도가 붙을 것이라는 전망이 나오고 있다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">작년 10월부터 거액자산가를 중심으로 개인들이 벤처시장 간접투자를 빠르게 늘리고 있다. 증권사 신탁을 통해 돈을 모아 벤처캐피털이 조성하는 세컨더리펀드(기존 주주가 보유한 구주 전문 투자 펀드)에 참여하는 방식이 주를 이룬다. </span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">세컨더리펀드는 최근 몇 년간 기업공개(IPO) 시장 호조 등으로 연 10% 안팎의 수익률을 거두고 있다. 다음달엔 ‘벤처기업 육성에 관한 특별조치법’ 시행령도 개정된다. 수백명의 개인이 증권사 신탁을 활용하면 49인 이하 출자 제한을 받지 않고 한꺼번에 벤처에 간접투자할 길이 열리는 것이다. 벤처업계에서는 이번 세법개정과 맞물려 내년이 개인들의 벤처 간접투자 전성기가 될 것이라는 관측을 제기함.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">비사업용 토지의 양도소득세 장기보유특별공제 기산일이 내년부터 취득 시점으로 바뀌는 것도 중요하다. 이 방안이 최종 확정되면 서울의 198㎡, 264㎡ 단독 부지 매물이 늘어날 것으로 예상된다. 땅을 합리적인 가격에 단독 혹은 공동매입해 건물을 지어 수익을 거둘 수 있는 기회가 많아지고 토지 거래 활성화가 기대된다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">소형 주택이나 오피스텔 수요 확대도 부동산 재테크의 또 다른 화두가 될 것이란 전망이 많다. 전세보증금 간주임대료 과세 시 소형 주택이 제외되고 소형 주택 임대사업자에게 세액감면해 주는 조항이 2~3년 연장되기 때문이다. </span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">주식시장에선 고배당주 인기가 지속될 것으로 예상된다. 금융소득종합과세 대상자가 아닌 고배당기업의 주주는 내년에도 배당소득에 대해 14%가 아닌 9%의 낮은 세율이 적용되고 금융소득종합과세 대상자는 올해 25% 분리과세에서 내년에는 5% 세액공제로 전환된다.</span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><br><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">금융소득종합과세 대상인 주주도 복잡한 분리과세 신청을 하지 않아도 돼 세금 납부가 편리해진다.</span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">배당주에 대한 관심도 높아질 듯.</span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> 비우량채권시장 활성화를 추진하는 만큼 일몰(시한 만료)이 1년 연장된 하이일드펀드도 자산운용 수단으로 관심.</span></p><p style="line-height: 1.8;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">하이일드펀드에 투자하면 1인당 3000만원까지 이자와 배당소득에 분리과세 혜택을 받을 수 있다.</span></p><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"><img src="https://t1.daumcdn.net/cfile/cafe/22725340579CB8EE1D" class="txc-image" width="620" style="clear: none; float: none;" border="0" vspace="1" hspace="1" actualwidth="620" exif="{}" data-filename="최상목 기획재정부 1차관이 28일 정부 세종청사에서 2016년 세법 개정안에 대해 브리핑.jpg" id="A_22725340579CB8EE1D886E"/></p><p style="line-height: 1.8;"><strong></strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p style="line-height: 1.8;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">○ 발표문 목차 및 내용- 총163면 </span></strong></p><p style="line-height: 1.8;"> </p><table style="border: 0.28pt solid rgb(0, 0, 0); border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 144.63pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium 0.28pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 255); width: 125.51pt; height: 25.64pt; line-height: 1.8;" rowspan="2" colspan="2"><p class="0" style="text-align: center; line-height: 150%; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY헤드라인M; mso-font-width: 90%;"><strong><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;">목 차</span></strong></span></p></td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 255); padding: 1.41pt; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 61.21pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium medium 0.28pt; border-style: none none solid; border-color: currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 72.49pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td></tr><tr><td valign="center" style="border-width: 0.28pt medium medium 0.85pt; border-style: solid none none solid; border-color: rgb(51, 102, 255) currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 144.63pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium 0.28pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium medium medium 0.28pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(0, 0, 255); padding: 1.41pt; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(153, 204, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="background: rgb(51, 102, 255); padding: 1.41pt; border: currentColor; width: 5.65pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 61.21pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: 0.28pt 2.55pt medium medium; border-style: solid solid none none; border-color: rgb(51, 102, 255) rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 72.49pt; height: 12.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td></tr><tr><td valign="center" style="border-width: medium medium medium 0.85pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 227.66pt; height: 3.82pt; line-height: 1.8;" colspan="6"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: 0.28pt medium medium; border-style: solid none none; border-color: rgb(0, 0, 255) currentColor currentColor; padding: 1.41pt; width: 65.08pt; height: 3.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium 2.55pt medium medium; border-style: none solid none none; border-color: currentColor rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 156.3pt; height: 3.82pt; line-height: 1.8;" colspan="6"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td></tr><tr><td valign="center" style="border-width: medium medium medium 0.85pt; border-style: none none none solid; border-color: currentColor currentColor currentColor rgb(51, 102, 255); padding: 1.41pt; width: 227.66pt; height: 2.82pt; line-height: 1.8;" colspan="6"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="padding: 1.41pt; border: currentColor; width: 65.08pt; height: 2.82pt; line-height: 1.8;"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td><td valign="center" style="border-width: medium 2.55pt medium medium; border-style: none solid none none; border-color: currentColor rgb(51, 102, 255) currentColor currentColor; padding: 1.41pt; width: 156.3pt; height: 2.82pt; line-height: 1.8;" colspan="6"><p class="0" style="line-height: 150%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p></td></tr><tr><td valign="top" style="border-width: medium 2.55pt medium 0.28pt; border-style: none solid; border-color: currentColor rgb(51, 102, 255); padding: 0pt 1.41pt 1.41pt; width: 449.04pt; height: 2441.49pt; line-height: 1.8;" colspan="13"><p class="0" style="line-height: 130%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="line-height: 130%; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M; mso-font-width: 100%; mso-hansi-font-family: HY울릉도M; mso-text-raise: 0.0pt;">Ⅰ</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY울릉도M;">. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M;">경제활력 제고</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">미래 성장동력 확충</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신성장동력</span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">원천기술 </span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">R&D </span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세액공제 대상 조정 및 공제율 확대</span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">신약 개발에 대한 신성장동력</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">원천기술 </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">R&D </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">세액공제 대상 확대</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">조특령</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">2</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3)</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신성장동력</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">원천기술 </span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">R&D </span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세액공제시 위탁</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공동 연구개발기관</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">범위</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">확대</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">3</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신성장기술 사업화시설 투자에 대한 세액공제 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">4</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">고도기술 수반사업 등에 대한 외투기업 세제지원을 신성장산업 위주로</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개편</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">5</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">문화콘텐츠 세제지원 강화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">6</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">영상콘텐츠 제작비용에 대한 세액공제 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">6</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신성장동력</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">원천기술 </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">R&D </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세액공제 대상에 웹툰 등 콘텐츠 기술 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">6</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기술이전 및 기술취득 등 과세특례 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">7</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">친환경 차량 세제지원 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">8</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수소 연료전지자동차 개별소비세 감면 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">8</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">전기자동차 대여 중소기업에 대한 세액감면 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">8</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">맞춤형 교육비용 등에 대한 세액공제 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">9</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">2. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">고용친화적 세제 구축</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">10</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">고용</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">투자</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">R&D</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관련 세제지원 대상업종 확대</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">10</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업 고용창출 투자세액공제 추가공제 한도 확대</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">12</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">일자리나누기</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(Job sharing) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업의 근로자 임금 보전분에 대한 세제 </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">지원 신설</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">13</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">정규직 근로자로의 전환에 따른 세액공제 적용기한 연장</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">14</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">해외진출기업 국내복귀에 대한 세액감면 확대</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">15</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">지역특구 세제지원제도의 고용창출 유인 강화</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">16</span></p><p class="0" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="line-height: 150%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">3. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">수출</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">ㆍ</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">투자</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">ㆍ</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">소비 활성화</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">17</span></p><p class="0" style="line-height: 120%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">벤처투자 활성화 지원 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">17</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">내국법인이 벤처기업 등에 출자시 세액공제 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">17</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">벤처기업 적격스톡옵션 행사가액 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">18</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기술혁신형 중소기업 합병</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주식인수에 대한 세액공제 요건 완화</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">19</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">창업</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">벤처전문 </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">PEF</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">에 대한 소득공제 신설 등 </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">20</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑤ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">벤처기업 주식 양도후 재투자시 과세이연 요건 완화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">21</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑥ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">산업재산권 현물출자이익 과세이연 특례 대상기업 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">22</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2)</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">엔젤투자 소득공제에 대한 농어촌특별세</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비과세</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">22</span></p><p class="0" style="line-height: 150%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">창업기획자에 대한 세제지원 신설 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">23</span></p><p class="0" style="line-height: 150%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">창업기획자의 벤처기업등 출자주식의 양도차익 법인세 면제 신설</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">조특법</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">23</span></p><p class="0" style="line-height: 150%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">창업기획자 출자 주식에 대한 양도차익 비과세 신설 등</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">24</span></p><p class="0" style="line-height: 140%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">설비투자 촉진 지원</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">25</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">중소기업 가속상각 특례 적용기한 연장 및 대상 확대</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">중견기업은 신설</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">조특법</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">25</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공장자동화물품 관세감면 확대 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세칙</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">26</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">해저광물 탐사</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">채취용 수입 기계</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">장비에 대한 면제 적용기한 연장</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">26</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">안전설비 등 투자세액공제 대상에 내진보강설비 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">27</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑤</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">에너지절약시설 투자세액공제 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">28</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑥ </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">의약품 품질관리 개선시설 투자세액공제 적용기한 연장</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">28</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑦ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">환경보전시설 투자세액공제 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">28</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수입 부가가치세 납부유예 제도 적용대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">29</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국인관광객 유치 지원 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">30</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국인관광객 시내환급 기준금액 상향 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국인특례규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">30</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국인관광객 미용성형 의료용역에 대한 부가가치세 사후환급</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">30</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">면세점 제도개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">31</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공모리츠에 대한 현물출자시 법인세 과세특례 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">32</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">지역특구 사업시행자에 대한 세제지원 적용 대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">33</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">첨단의료복합단지 입주기업에 대한 세제지원 적용기한 연장</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">조특법</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">34</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">특허보세구역에 대한 특허취소 부담 완화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">34</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">보세공장 원재료 사용신고 시 법률 상 요건 확인 부담 완화</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">관세법</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">35</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(13) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">반도체 제조장비 부분품에 대한 관세 감면 축소 유예</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">35</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(14) </span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수출용 원재료의 국내 제조</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가공 기간 연장</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">환급특례법시행령</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">36</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;"> (15) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">의료법인의 고유목적사업준비금 지출용도 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">36</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">4. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">기업구조조정 지원</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">37</span></p><p class="1" style="text-align: justify; line-height: 160%; margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">톤세 적용 포기 한시적 허용</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">37</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">재무구조개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사업재편계획에 따른 출자전환시 조기 비용인정 특례 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">38</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자본확충목적회사에 대한 과세특례 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">38</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사업재편계획에 따른 합병시 주식교부비율 특례 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">39</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">합병시 중복자산 처분에 대한 과세특례 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">40</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사업재편계획 등에 따른 구조조정에 대한 세제지원 확대</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">41</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">물적분할</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">현물출자시 사후관리 완화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">42</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">물적분할</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">현물출자시 계속 과세이연 범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">43</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">합병시 자산처분손실 공제제한 합리화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">44</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사업재편계획에 따른 계열회사간 주식교환시 과세이연</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">45</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11</span><span style="letter-spacing: -0.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">해외완전자회사간 합병시 내국법인의 의제배당 과세이연 신설</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">법인령</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">46</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">분할시 승계가능한 주식의 범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인규칙</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">47</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(13) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">합병 후 구분경리가 면제되는 동일사업 범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">48</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(14) </span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">금융채무 상환을 위한 자산매각에 대한 과세특례 적용대상 확대</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">조특령</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">49</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(15) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">완전자회사간 합병시 과세이연 허용</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">50</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(16) </span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">분할합병</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">주식의 포괄적 교환시 과세이연 요건 완화</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">법인법</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">,</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">조특법</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">51</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(17) </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국기업지배지주회사를 설립하는 주식의 분할</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">현물출자시 과세이연</span><span style="letter-spacing: -0.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">허용</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인규칙</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">52</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(18) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가가치세 조기환급 대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">53</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(19) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농협은행이 공급하는 전산용역에 대한 부가세 면제</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">53</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(20) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">고위험고수익 투자신탁 분리과세 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">54</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(21) </span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기업재무안정 </span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">PEF</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">에 대한 증권거래세 면제 적용기한 연장</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">54</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(22) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">합병시 합병법인등이 보유한 상장주식 평가 방법 개</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">선</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">55</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M; mso-font-width: 100%; mso-hansi-font-family: HY울릉도M; mso-text-raise: 0.0pt;">Ⅱ</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY울릉도M;">. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M;">민생안정</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">서민</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">중산층 지원</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">56</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신용카드등 사용액 소득공제 연장 및 한도 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">56</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자녀장려금 제도 개선</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">57</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자녀장려금 산정액 상향조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">57</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자녀장려금 신청자격 중 주택요건 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">58</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로장려금과 부녀자 추가공제 중복적용 허용</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">58</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자녀장려금 감액시 최저금액 규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">59</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">⑤ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">자녀장려금 가산세 완화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">59</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">경형자동차 연료에 대한 개별소비세 등 환급 특례 연장</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">60</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">출산</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">육아에 대한 세제지원 확대</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">60</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">출생</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">입양 세액공제 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">60</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">액상형 분유에 대한 부가가치세 면제</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">61</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업 고용증가 인원 사회보험료 세액공제 확대</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">61</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">경력단절여성 재고용 중소기업에 대한 세액공제 요건 완화</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">62</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">교육비 세액공제 확대 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">63</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">든든학자금 대출 등의 원리금상환액에 대해 교육비 세액공제 적용</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">63</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">체험학습비에 대해 교육비 세액공제 적용</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">64</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">월세 세액공제 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">65</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 92%;">장기임대주택 부동산집합투자기구 등 투자에 대한 과세특례 신설</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 92%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 92%;">조특법</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 92%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">66</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주택 임대소득 세제지원 적용기한 연장 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">67</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소규모 주택 임대소득 비과세 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">67</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">전세보증금 간주임대료 과세시 주택수 계산 특례 적용기한 연장</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">소득법</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">67</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소형주택 임대사업자에 대한 소득</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인세 감면 적용기한 연장</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">68</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주택임차차입금 상환액 소득공제 대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">69</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">임대주택 펀드 배당소득 분리과세 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">69</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부금 세액공제</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">필요경비 산입의 부양가족 요건 완화</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">70</span></p><p class="0" style="text-indent: -42.2pt; margin-right: 5pt; margin-left: 42.2pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">석유제품 전자상거래 세액공제 적용기한 연장 및 공제 대상 조정 </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">71</span></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">2. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">중소기업</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">자영업자 지원</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">72</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농수산물 의제매입세액공제 우대 공제한도 적용기한 연장</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">72</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">재활용폐자원 등 의제매입세액공제 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">72</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신용카드 등 매출 세액공제 우대공제율 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">73</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소 상생협력에 대한 세제지원 확대</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">74</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로자복지 증진 시설투자 세액공제 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">75</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소기업</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">･</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소상공인 공제부금 중도해지가산세 폐지</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">75</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업 접대비 한도특례 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">76</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사회적 기업 및 장애인 표준사업장에 대한 세액감면 적용기한 연장</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">76</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">즉시상각 의제대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">77</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">3. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">농어민 등 지원</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">78</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농어업용 기자재에 대한 부가가치세 지원 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">78</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가가치세 환급대상 농업용 기자재 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">78</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가가치세 영세율 적용대상 어업용 기자재 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">78</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">부가가치세 환급대상 농어민 등의 범위에 조합공동사업법인추가</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">농특규정</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">79</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">부가가치세 영세율 적용대상 어민의 범위에 어업회사법인 추가</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">농특규정</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">79</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2)</span><span style="letter-spacing: -0.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">농어촌주택 등 취득자에 대한 </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">세대 </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">주택 과세특례 요건 완화</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">조특법</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">80</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">임업에 대한 세제지원 확대</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">81</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업 특별세액감면 지원업종에 임업 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">81</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="letter-spacing: -2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">원목생산을 위한 입목 취득세 감면분에 대한 농어촌특별세 비과세</span><span style="letter-spacing: -2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특령</span><span style="letter-spacing: -2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">81</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수협중앙회 구조조정시 취득세 등 감면분에 대한 농어촌특별세 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비과세</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농특령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">82</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">당기순이익과세법인에 수협법 상 조합공동사업법인 추가</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">83</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">어작업 대행용역 등에 대한 부가가치세 면제 대상 추가</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">83</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">장애인에 대한 세제지원 확대 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">84</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">장애인신탁 세제지원 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">84</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기업의 운동경기부 설치</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">운영에 대한 과세특례 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">85</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">고유목적사업준비금 손금산입 특례 적용 기한연장 및 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> 대상법인 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">86</span></p><p class="0" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M; mso-font-width: 100%; mso-hansi-font-family: HY울릉도M; mso-text-raise: 0.0pt;">Ⅲ</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY울릉도M;">. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M;">공평과세</span></p><p class="0" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 431.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">과세기반 확충 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">87</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주식 양도소득세 과세체계 개선</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">87</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상장주식 과세대상 대주주 범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">87</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비상장주식 대주주 범위 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">88</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주식워런트증권</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(ELW) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">과세전환</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">88</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국인근로자 과세특례 적용기한 연장 및 세율조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">89</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국법인에 대한 이월결손금 공제한도 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">89</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">현금영수증 의무발급 대상업종 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">90</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">현금영수증 가맹업종 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">91</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">전자세금계산서 발급명세 전송 불성실 가산세 경감세율 적용 종료</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 98%;">부가법</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 98%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">92</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">매입자 납부특례시 세액공제 적용기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">93</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농지 등 현물출자에 대한 양도소득세 감면범위 합리화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">94</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10)</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">종류주식 증자시 증자에 따른 이익에 대한 증여세 과세 방법 보완</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">상증법</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">95</span></p><p class="2" style="margin-right: 5pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공익법인 투명성 제고</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">96</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공익법인 회계기준 마련</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">96</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공익법인 주식보유한도 계산방법 보완</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">96</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">③ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주식보유한도 예외 사유 확대 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">97</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">④ </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">투명성 제고를 위한 사후관리제도 강화 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">98</span></p><p class="2" style="margin-right: 5pt; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국세부과 제척기간 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">99</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(13) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">특수관계자 거래에 대한 관세 과세가격 결정방법 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">100</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(14) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법 상 과세자료 제출기관 및 제출대상 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">101</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(15) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">해외자원개발 펀드 분리과세 적용기한 종료</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">102</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(16) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">포뮬러원국제자동차경주대회 세제지원 적용기한 종료</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">102</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(17) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">금융지주회사의 합병 등에 대한</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">과세특례 적용기한 종료</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">103</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(18) </span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 90%;">수산업협동조합중앙회의 분할 등에 대한 과세특례 적용기한 종료</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 90%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 90%;">조특법</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 90%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">103</span></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">2. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">역외세원 확보 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">104</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">다국적기업에 대한 국가별보고서 제출의무 부여</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국조법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">104</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국외전출시 양도소득세 과세특례</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">일명 </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">‘</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국외전출세</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">’) </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">신설</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">105</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3)</span><span style="letter-spacing: -1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">거주자가 비거주자에게 국외예금 등 증여시 과세 방법 변경</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법 등</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">106</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비거주자</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국법인의 국내원천소득 중 인적용역소득 범위 확대</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: -1.4pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">107</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">다국적기업 국제거래 관련 부과제척기간의 특례 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국조법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">108</span></p><p class="2" style="mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">3. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">가계소득 증대세제 개선</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">109</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기업소득 환류세제 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법 등</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">109</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">배당소득 증대세제 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">110</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">근로소득 증대세제 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">111</span></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M; mso-font-width: 100%; mso-hansi-font-family: HY울릉도M; mso-text-raise: 0.0pt;">Ⅳ</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HY울릉도M;">. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: HY울릉도M;">조세제도 합리화</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">1. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">납세자 권익 보호</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">112</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가산세 부담 완화</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가세법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">112</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">재산평가심의위원회 심의대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">113</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수정수입세금계산서 발급사유 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">114</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수입신고이후 거래가격 변경시 관세 신고가격 조정 허용</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세령</span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">115</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조세불복시 재조사 결정 근거 정비 등</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">115</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">이의신청 결정기간 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">116</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세무서 국세심사위원회 구성인원 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">116</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비거주자</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국법인의 경정청구 기한 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">116</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세조사</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">불복 절차 개선 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">117</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">① </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세조사 사전통지 기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">117</span></p><p class="3" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">② </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세 소액사건에 대한 불복청구 대리인 범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">117</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="letter-spacing: -0.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">농</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">어촌공사로부터 환매한 농지의 양도시 보유기간 기산일 명확화</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">조특법</span><span style="letter-spacing: -1.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">118</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">매입자 납부특례제도 가산세 면제 규정 신설</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">118</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">청산소득이 비과세되는 조직변경 사유 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">119</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(13) </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">환류대상 기업소득 산정시 차감하는 의무적립금의 범위 명확화</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">법인규칙</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">120</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(14) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">이월결손금 공제한도 적용 제외 법인 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">120</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(15) </span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">비상장주식 평가시 적격분할 등을 한 경우 사업개시의 기산일 명확화</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 94%;">상증령</span><span style="letter-spacing: -1.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 94%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">121</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(16) </span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">상장에 따른 이익의 증여 과세대상에서 코넥스 상장주식 제외</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">상증법</span><span style="letter-spacing: -1.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">121</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(17) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">금전무상대출 이익의 기간 계산 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">122</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(18) </span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 97%;">특수관계법인 사업기회 제공에 대한 증여세 과세 범위 조정</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 97%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 97%;">상증법</span><span style="letter-spacing: -0.8pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 97%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">123</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(19) </span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">법령에 따라 이전한 비영리법인 재산에 대한 증여세 비과세</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 96%;">상증법</span><span style="letter-spacing: -0.6pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 96%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">124</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(20) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상속시 타인명의 등록 가산세 유예기간 규정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">125</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(21) </span><span style="letter-spacing: -2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">정</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">상가격 사전승인</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(APA)</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">을 받은 거래에 대한 개별기업보고서 제출의무 면제</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">국조령</span><span style="letter-spacing: -2.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">125</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(22) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개별</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">통합기업보고서 제출기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국조법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">126</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(23) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상호합의 관련 제도 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국조법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">126</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(24) </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">외국납부세액공제 세액계산서 제출기한 연장</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">127</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(25) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">경정청구 처리기한 경과시 불복청구 근거 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">127</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(26) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">환급금의 상계 규정 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세환특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">128</span></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">2. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">납세편의 제고</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">129</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국내 주식 양도소득세 예정신고 횟수 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">129</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부담부증여시 양도소득과세표준 예정신고기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">129</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="letter-spacing: -0.7pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">매입자발행 세금계산서 발급신청기한 연장 및 조문 이</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">130</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">사업 양수자의 부가가치세 대리납부기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">130</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세금계산서 지연발급</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">미발급 가산세 적용범위 조정 </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">131</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">과세이연 후 상속</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">증여된 자산의 양도소득세 신고</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">․</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">납부 기한 신설</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 93%;">조특법</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 93%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">132</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">예술품</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">, </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">수집품 등 특수한 동산의 공매절차 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">징수법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">133</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">주택청약종합저축 소득공제 신청서류 간소화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">134</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개인종합자산관리계좌</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(ISA) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가입서류 간소화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">135</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세 사후관리 대상 물품 반입 기한 연장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">135</span></p><p class="3" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) HS 2017</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">을 반영한 관세율표 개정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법 별표</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">136</span></p><p class="3" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조세법령 새로 쓰기 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">137</span></p><p class="0" style="-ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">3. </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-fareast-font-family: 휴먼명조;">세제 합리화 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; font-weight: bold; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">140</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(1) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가업상속공제 사후관리요건 합리화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">140</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(2) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가업상속공제 적용대상 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">141</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(3) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가업상속재산가액 계산방법 개선</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">141</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(4) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">발전용 유연탄에 대한 개별소비세율 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개소세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">142</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(5) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">로열젤리를 개별소비세 과세대상에서 제외</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개소법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">142</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(6) </span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">담배 개별소비세 면제 및 공제</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">환급 사유 명확화</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">개소법</span><span style="letter-spacing: -0.3pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">143</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(7) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">협회장외시장</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(K-OTC) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">증권거래세율 인하</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">증권거래세령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">143</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(8) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">우정사업본부 차익거래에 대한 증권거래세 면제</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">144</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(9) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국세환급금 소멸시효 중단효력 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">144</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(10) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">심사</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">심판청구 각하 결정 사유 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">145</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(11) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">교육세 관련 가산세 적용 대상 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국기법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">145</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(12) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">기부장려금 우선순위 등 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">146</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(13) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">창업중소기업 등에 대한 세액감면 요건 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">147</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(14) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">중소기업의 지방이전 세액감면 제도 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">148</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(15) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">세금우대저축자료의 제출범위 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">조특법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">149</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(16) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비사업용토지에 대한 장기보유특별공제 기산일 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">149</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(17) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">직무발명보상금 과세기준 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">150</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(18) </span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">비상장법인의 소액주주 임원에 대한 사택제공이익 비과세</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">소득령</span><span style="letter-spacing: -0.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">151</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(19) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">채무보증 구상채권 대손금 손금산입 대상 조정</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">152</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(20) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">복리후생비 손금항목 중 직장연예비 명칭 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">법인령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">153</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(21) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국외사업자 용역공급 특례 적용대상 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">부가법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">153</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(22) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상속공제한도 계산방법 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">154</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(23) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상속세 인적공제의 연수계산 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">155</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(24) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">동거주택상속공제액 계산방법 합리화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상증법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">156</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(25) </span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">매매거래가 정지되거나 관리종목으로 지정된 상장주식의 평가방법 개선</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">상증법</span><span style="letter-spacing: -2.1pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">156</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(26) </span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">전환사채 등의 주식전환에 따른 이익 증여 과세시 인수인의 범위 보완</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 91%;">상증법</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 91%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">157</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(27) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">공무원 의제규정 적용대상 수탁기관 확대</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">158</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(28) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세관련 위원회 운영 규정 정비</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">158</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(29) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">적법하지 않은 심사청구의 각하 근거 명확화</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">159</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(30) </span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">특정목적으로 채취하여 사용</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%; mso-hansi-font-family: 한양신명조; mso-text-raise: 0.0pt;">‧</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">소비한 견본품의 비과세 적용대상 추가</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.9pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 95%;">관세법</span><span style="letter-spacing: -1.2pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 95%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">159</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(31) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">지식재산권 침해 우려물품 통관보류 연장사유 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">160</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(32) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">덤핑방지관세</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">상계관세 부과 시 고려사항 추가</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세법</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">160</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(33) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">가격약속 위반 발생 시 조치사항 보완</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">관세령</span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">161</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(34) </span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">수출자 등의 사망</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">·</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">합병 시 상속인 등의 환급신청자격 승계</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 99%;">관세환특령</span><span style="letter-spacing: -1.5pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 99%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">)</span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">162</span></p><p class="0" style="margin-right: 5pt; -ms-layout-grid-mode: none; mso-pagination: none; mso-padding-alt: 0.0pt 0.0pt 0.0pt 0.0pt; tab-stops: right middot 479.8pt;"><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">(35) </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-fareast-font-family: 휴먼명조;">국세징수법 등 하위규정의 상향 입법 </span><span style="font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-tab-count: 1;"> </span><span style="letter-spacing: 0pt; font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 10pt; mso-font-width: 100%; mso-text-raise: 0.0pt; mso-ascii-font-family: HCI Poppy;">163</span></p></td></tr></tbody></table><p style="line-height: 1.8;"> </p><p style="line-height: 1.8;"></p><p style="line-height: 1.8;"></p>

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부 동 산 거래 실무 세무 2016년 세법 개정안 주요내용-신성장산업 등 세액공제, 세제지원대상, 근로장려금 지급금액 확대, 신용카드 소득공제 일몰연장, 주택 월세 세액 공제 허용 등

부동산Park 추천 3 조회 4,118 16.07.31 00:02 댓글 3

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고윤성
16.07.31 11:49

첫댓글 부동산 세제는 관심권에서 벗어났습니다...
이은호
16.07.31 12:19

벤처가 더 관심을 모으지만 비사업용토지 등 부동산 부분도 법안이 통과하면 한번 정리를 해봐야 할거 같습니다.
한강1
16.07.31 23:26

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