<![CDATA[
<span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><p><strong><span style="color: rgb(9, 0, 255); font-size: 11pt;">비앤지컨설팅에서 법인세 중간예납과 <strong><span style="color: rgb(9, 0, 255); font-size: 11pt;">관련된 사항을 요약 정리한<strong><span style="color: rgb(9, 0, 255); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 11pt;"> 자료입니다.</span></strong></span></strong></span></strong></span></strong></span></strong></p><p><a href="http://www.BNGconsulting.kr" target="_blank"><strong><span style="color: rgb(9, 0, 255); font-size: 11pt;"><u>http://www.BNGconsulting.kr</u></span></strong></a></p><p><br></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong>1 : 법인세 중간예납 요약 정리 </strong></span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> <a href="http://cafe.daum.net/bngconsulting/U5e1/74">http://cafe.daum.net/bngconsulting/U5e1/74</a><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0);"><u></u></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></strong></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(255, 0, 0);"><strong>☞☞☞ 중간예납 신고 방법 </strong></span><a href="http://cafe.daum.net/bngconsulting/U5e1/76"><span style="color: rgb(255, 0, 0);"><strong><u>http://cafe.daum.net/bngconsulting/U5e1/76</u></strong></span></a><br></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun 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11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">2 : 법인세 신고시 오류 사례(2) </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u></u></a><u><a href="http://cafe.daum.net/bngconsulting/U5e1/45"><span style="color: rgb(0, 0, 0); font-size: 11pt;">http://cafe.daum.net/bngconsulting/U5e1/4</span></a><span style="color: rgb(0, 0, 0); font-size: 11pt;">8</span></u></span></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> - 세무조사시 법인세 추징되는 사례 </strong></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">3 : 법인세 신고시 오류 사례(1) </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u></u></a><u><a href="http://cafe.daum.net/bngconsulting/U5e1/45"><span style="color: rgb(0, 0, 0); font-size: 11pt;">http://cafe.daum.net/bngconsulting/U5e1/45</span></a></u></span></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: 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font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: 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text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: 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255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> - 세무조사시 법인세 추징되는 사례 </strong></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">4 : 법인세 자기검증 서식 </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u></u></a><u><a href="http://cafe.daum.net/bngconsulting/U5e1/43"><a href="http://cafe.daum.net/bngconsulting/U5e1/44">http://cafe.daum.net/bngconsulting/U5e1/44</a></u></span><u><a href="http://cafe.daum.net/bngconsulting/U5e1/444"></a></u></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> ☞ 국세청 제공</strong></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><p><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><strong></strong></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">5 : 법인세 전자신고 프로그램 </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u></u></a><u><a href="http://cafe.daum.net/bngconsulting/U5e1/43"><span style="color: rgb(0, 0, 0); font-size: 11pt;">http://cafe.daum.net/bngconsulting/U5e1/4</span></a></u><a></a><a><span style="color: rgb(0, 0, 0); font-size: 11pt;">3</span></a></span></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> ☞ 국세청 제공</strong></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p><p><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">6 : 법인세 요약 정리 </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u><span style="color: rgb(0, 0, 0); font-size: 11pt;">http://cafe.daum.net/bngconsulting/U5e1/42</span></u></a></span></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></p><p><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-size: 14pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style='color: rgb(51, 51, 51); text-transform: none; text-indent: 0px; letter-spacing: -1px; font-family: "Malgun Gothic", sans-serif; font-size: 13px; font-style: normal; word-spacing: 0px; float: none; display: inline !important; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;'><span style="font-size: 14pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><font color="#1b496a" size="3"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><span style="font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 11pt;"><font face="Verdana" size="2"><strong><span style="color: rgb(0, 0, 0); font-size: 11pt;">7 : 부가가치세 신고시 오류 사례 </span><span style="color: rgb(0, 0, 0);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> </span><a href="http://cafe.daum.net/bngconsulting/U5e1/42"><u></u></a><u><a href="http://cafe.daum.net/bngconsulting/U5e1/49"><span style="color: rgb(0, 0, 0); font-size: 11pt;">http://cafe.daum.net/bngconsulting/U5e1/49</span></a></u></span></strong></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></span></font></span></span></span></span></span></font></span></span></span></span></font></span></font></span></span></span></span></font></p><p><br></p></font><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(27, 73, 106); font-family: Verdana,sans-serif; font-size: 14pt;"><br></span></span></span><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(27, 73, 106); font-family: Verdana,sans-serif; font-size: 14pt;"><span style="background: rgb(255, 255, 255); font-family: Gulim,굴림,AppleGothic,sans-serif; font-size: 11pt; mso-fareast-font-family: 함초롬바탕;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; mso-fareast-font-family: 함초롬바탕; mso-font-width: 100%; mso-text-raise: 0pt;"><font size="2"><span style="font-size: 10pt;"></span></font></span></span></span></span></span></span></span><p><font size="2"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;">1.「법인세 중간예납」의 개념 </span></strong></span></span></font></p><p><font size="2"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><br></span></strong></span></span></font></p><p><font size="2"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"> 1) 법인세 중간예납</span></strong></span></span></font></p><p><font size="2"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong></strong></span></span></font></p><p><font size="2"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"> </span></font><p><font size="2"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: Verdana,sans-serif; font-size: 12pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;">❍ </span><span style="background: rgb(255, 255, 255); font-family: Verdana,sans-serif; font-size: 12pt; mso-fareast-font-family: 휴먼명조;">법인세 중간예납 </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: Verdana,sans-serif; font-size: 12pt; mso-font-width: 100%; mso-text-raise: 0pt;">: </span><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;">각 사업연도 기간 중 별도로 중간예납기간을 두어 </span></span></font></p><p><font size="2"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif;"><span style="font-size: 12pt;">해당 </span><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span><u><span style="font-family: Verdana,sans-serif;"><span style="font-size: 12pt;">사업연도의 법인세 추산액의 일부를 예납</span><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><u><span style="font-family: Verdana,sans-serif; font-size: 12pt;">하는 제도</span></u></span></span></u></span></span></span></span></span></span></span></span></font><p><font size="2"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><br></span></span></span></span></span></span></span></span></span></span></span></font></p><font size="2"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">❍ <span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">중간예납기간 예시</span></p><p class="0" style="background: rgb(255, 255, 255); text-align: center; line-height: 190%; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 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Verdana,sans-serif;"><br></span></span></span></span></span></span></span></span></span></span></span></p></span></span></span></span></span></span><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><p><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: Verdana,sans-serif; font-size: 12pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;">❍ 2019년 </span><span style="background: rgb(255, 255, 255); font-family: Verdana,sans-serif; font-size: 12pt; mso-fareast-font-family: 휴먼명조;">법인세 중간예납 대상 법인 : 42만 9천개(2018년 72만 2천개 법인)</span></p><p><span style="background: rgb(255, 255, 255); font-family: Verdana,sans-serif; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-size: 12pt;"> </span><span style="font-size: 12pt;">☞☞☞ 세액 30만원 이하 </span></span><span style="background: rgb(255, 255, 255); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="font-family: Verdana,sans-serif;"><span style="background: rgb(255, 255, 255); letter-spacing: -0.8pt; font-size: 12pt; mso-fareast-font-family: 한양신명조;">영세 중소기업 납부의무</span><span style="background: rgb(255, 255, 255); letter-spacing: -0.1pt; font-family: 한양신명조; font-size: 12pt;"> </span><span style="background: rgb(255, 255, 255); letter-spacing: -1.3pt; font-size: 16pt; mso-fareast-font-family: 한양신명조;"><span style="font-size: 12pt;">면제로 감소</span></span></span></span></p><p><br></p><p><strong><font color="#000000">2) 법인세 중간예납 소개 </font></strong></p><p><strong><font color="#000000"><strong></strong></font></strong></p></span></span></span></span></span></span></span></span></span></span></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"><strong><span style="color: rgb(255, 0, 0);">❍ 법인세 중간예납 </span><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="color: rgb(255, 0, 0); font-size: 12pt;">동영상 </span></span></span></strong></span></p><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="color: rgb(255, 0, 0); font-size: 12pt;"> <a href="https://www.youtube.com/watch?v=NnnWpTxDHyI&feature=youtu.be"><span style="color: rgb(9, 0, 255);">https://www.youtube.com/watch?v=NnnWpTxDHyI&feature=youtu.be</span></a><br></span></span></span></strong></span></p><p><br></p><font color="#0900ff"><p><strong><font color="#000000"><span style="font-family: Verdana,sans-serif; font-size: 12pt;">3) 2019년 법인세 중간예납 개정사항</span></font></strong></p></font><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><br></span></span></span></span></span></span></p></font></span></span></span></span></font></font></span></span></span></span></span></span></span></span></font></span><p><br></p></span></span></span></font></font></span></span></span></span></span></span></span></span></font></span></span></span></span></font></font></span></span></span></span></span></span></span></span></font></font></span></span></span></span><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><p><strong> ○ 2019년 법인세 중간예납 개정 사항</strong></p><p><br></p><table width="652" class="txc-table" style="border: currentColor; border-image: none; width: 652px; font-family: gulim; font-size: 12px; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td style="border: 1px solid rgb(204, 204, 204); border-image: none; width: 83px; height: 29px;"><p style="text-align: center;"><strong><span style="font-family: Verdana,sans-serif; font-size: 10pt;">구 분</span><span style="font-family: Verdana,sans-serif; font-size: 10pt;"> </span></strong></p></td><td style="width: 192px; height: 29px; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong>변경 전 </strong></span></p></td><td style="width: 228px; height: 29px; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong><span style="color: rgb(255, 0, 0);"> 변경 후(2019년부터~)</span></strong></span></p></td><td style="width: 160px; height: 29px; border-top-color: rgb(204, 204, 204); border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-top-style: solid; border-right-style: solid; border-bottom-style: solid;" colspan="1"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"> 비고</span></p></td></tr><tr><td style="width: 83px; height: 47px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-left-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-right-style: solid; border-bottom-style: solid; border-left-style: solid;"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong>면세점</strong></span></p></td><td style="width: 192px; height: 47px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong><span style="color: rgb(0, 85, 255);">없음</span></strong></span></p></td><td style="width: 228px; height: 47px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong><span style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납세액 </span></span><span style="color: rgb(255, 0, 0);">금액이 30<strong><span style="color: rgb(255, 0, 0); font-family: Verdana,sans-serif; font-size: 10pt;">만원 이하</span></strong></span></strong></span></p><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong><span style="color: rgb(255, 0, 0);"><strong><span style="color: rgb(255, 0, 0); font-family: Verdana,sans-serif; font-size: 10pt;">영세 중소기업은 <span style="font-family: Verdana,sans-serif; font-size: 10pt;"><span style="color: rgb(255, 0, 0);"><span style="color: rgb(255, 0, 0); font-family: Verdana,sans-serif; font-size: 10pt;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"><strong><span style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">납세의무 없음</span></span></strong></span><strong></strong></span></span></span></span></strong></span></strong></span></p></td><td style="width: 160px; height: 47px; border-right-color: rgb(204, 204, 204); border-bottom-color: rgb(204, 204, 204); border-right-width: 1px; border-bottom-width: 1px; border-right-style: solid; border-bottom-style: solid;" colspan="1"><p style="text-align: center;"><span style="font-family: Verdana,sans-serif; font-size: 10pt;"> </span></p></td></tr></tbody></table><p><br></p><p><br></p><p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;">2.「법인세 중간예납」의 내용 <br></span></strong></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><p><font color="#444444" size="3"> </font></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong><span style="color: rgb(255, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong></strong></span></span></span></span></strong></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong><span style="color: rgb(0, 0, 0);"> 1) <span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong>법인세 중간예납 : 기업의 조세부담을 분산하고 균형적인 재정수입 확보를 위해 </strong></span></span></span></span></span></strong></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong> 법인세의 일부를 미리 납부하는 제도</strong> </span></span></span></span></span></strong></span></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><p><strong> </strong> - 사업연도 개시일부터 6개월간을 중간예납기간으로 하여 중간예납기간이 지난날부터 </p><p> 2개월 이내에 신고ㆍ납부하여야 합니다.<br> (예시) 12월말 법인의 경우 1.1.~6.30.을 중간예납기간으로 하여 8.31.까지 신고ㆍ납부</p></span></span></span></span></span></span></span></span><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"> <img width="438" height="88" alt="" src="data:image/png;base64,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" v:shapes="_x188390264"></span></span></span></span></p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong><span style="color: rgb(0, 0, 0);"> 2) 법인세 중간예납 의무가 없는 법인</span></strong></span></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><p><br></p><span style="color: rgb(9, 0, 255);"><p><p><p> <span style="color: rgb(255, 0, 0);"><strong>- 2019년 사업연도 중 신설법인 (합병 또는 분할에 의한 신설법인은 제외) </strong></span></p><p> <strong><span style="color: rgb(255, 0, 0);"> - 중간예납 기간에 휴업 등의 사유로 사업수입금액이 없는 법인</span></strong><span style="color: rgb(255, 0, 0);"> </span></p><p> <span style="color: rgb(0, 0, 0);">- 청산법인 </span></p><p><span style="color: rgb(0, 0, 0);"> - 국내사업장이 없는 외국법인 </span></p><p><span style="color: rgb(0, 0, 0);"> </span><strong><span style="color: rgb(0, 0, 0);">- 이자소득만 있는 비영리법인</span></strong><span style="color: rgb(0, 0, 0);"> </span></p><p><span style="color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0); font-size: 10pt;"> ※ 당해 사업연도 중에 이자소득 이외의 수익이 최초로 발생한 비영리법인은 신고ㆍ납부 의무가 있음 </span></p><p><span style="color: rgb(0, 0, 0);"> - 직전사업연도 법인세액이 없는 유동화 전문회사,「자본시장과 금융투자업에 관한 법률」에 </span></p><p><span style="color: rgb(0, 0, 0);"> 따른 투자회사, 투자목적회사, 기업구조조정투자회사, 문화산업전문회사 등</span></p><p><span style="color: rgb(255, 0, 0);"><strong> - 각 사업연도의 기간이 6개월 이하인 법인 </strong></span></p><p> <span style="color: rgb(0, 0, 0);"> - 조특법 §121의 2에 의해 법인세가 전액 면제되는 외국인투자기업</span></p><p><span style="color: rgb(0, 0, 0);"> - 「고등교육법」 제3조에 따른 사립학교를 경영하는 학교법인과 「산업교육진흥 및 산학연협력</span></p><p><span style="color: rgb(0, 0, 0);"> 촉진에 관한 법률」에 따른 산학협력단 최근 12개월 : 납세의무 성립일이 속하는 달을 포함</span></p></span><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(0, 0, 0);"> </span><span style="font-size: 11pt;"><br></span></span></span></span></span></p></span></span><p><span style="font-size: 11pt;"><br></span></p></span></span></span></span><span style="font-size: 11pt;"><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><strong><span style="color: rgb(0, 0, 0);"> 3) 중간 예납 세액의 계산</span></strong></span></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><p><br></p><span style="color: rgb(9, 0, 255);"><p><span style="color: rgb(9, 0, 255);"> ① 원칙 : <u><strong>직전 사업연도 법인세 산출세액을 기준</strong></u>으로 중간예납세액을 계산하여 납부</span><p> ② 예외 : <strong><u>상반기 영업실적을 중간 결산기준</u></strong>으로 하여 신고 납부 가능</p><p> ☞☞☞ 직전 사업연도에 법인세 산출세액이 없거나 확정되지 않은 경우 </p><p> 반드시 상반기 실적을 중간결산하여 신고 납부해야 함 </p><p><br></p><p><p><p><br></p><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;"><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><strong>3. </strong><strong>「법인세 중간예납」</strong><strong>신고 기한 및 방법</strong></span></span></span></p><p><br></p><p><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><strong> 1) 중간예납 신고 납부 기한 </strong></span><br></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><font size="3"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></font><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">○ 신고· 납부 기한 : 12월말 결산 법인(사업연도:1월 1일 ~ 12월 31일) 은 </span><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">8월 31일까지로</span></span></span></strong></span></span><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(255, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 실제 신고·납부기한은 2019.09.02(월)까지임</span></span></span></strong></span></span><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(255, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"><span style="color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);">※ 신고일이 </span></span><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">공휴일이면 익일까지 연장</span></span></span></strong></span></span><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><strong><br></strong></span></span></span></span></span></p><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><strong> 2) 중간예납 신고 방법 </strong></span><br></span></span></span></span></p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><font size="3"><span style="color: rgb(9, 0, 255); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></font><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">○ 신고·납부 방법 : 홈택스 신고(</span><a href="http://www.hometax.go.kr/"><u><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">www.hometax.go.kr</span></u></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">) 또는 서면 신고(방문, 우편)</span></span></span></strong></span></span></p><p><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><strong><span style="color: rgb(9, 0, 255); font-size: 12pt;"><span style="font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">① 홈택스 전자 신고 방법</span></span></span></strong></span></span></span></span></strong></span></span></p><!--StartFragment--><p class="0" style="background: rgb(255, 255, 255); line-height: 140%; margin-top: 10pt; margin-right: 3pt; margin-left: 3pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 11pt; font-weight: bold; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> ◈ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 11pt; font-weight: bold; mso-fareast-font-family: 한양중고딕;">홈택스에서 신고서를 작성하여 신고하는 경우</span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 140%; margin-right: 3pt; margin-left: 3pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -2.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> ① </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -2.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">홈택스 로그인 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -2.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→ ②</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -2.1pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">‘ </span></font><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">‘</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;"><font face="Verdana"><span style="color: rgb(0, 0, 0);">중간예납 신고</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">’ </span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;"><font face="Verdana"><span style="color: rgb(0, 0, 0);">선택 </span></font></span></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-family: 한양중고딕; font-size: 11pt;"><font face="굴림"><span style="color: rgb(0, 0, 0);"> </span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">③</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;"> </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">신고서 작성 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"><span style="color: rgb(0, 0, 0);">→ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">④</span></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">신고서 제출하기 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→ ⑤</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">접수증 확인</span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 140%; margin-top: 8pt; margin-right: 3pt; margin-left: 3pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 11pt; font-weight: bold; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> ◈ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.8pt; font-size: 11pt; font-weight: bold; mso-fareast-font-family: 한양중고딕;">세무</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.4pt; font-size: 11pt; font-weight: bold; mso-fareast-font-family: 한양중고딕;">회계 프로그램에서 신고서 작성 후 변환방식으로 신고하는 경우</span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 140%; margin-right: 3pt; margin-left: 3pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.5pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> ① </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;"><span style="color: rgb(0, 0, 0);">홈택스 로그인 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -2.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→ </span><span style="color: rgb(0, 0, 0);">② </span></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">신고</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">/</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">납부</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">-</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">세금신고</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">-</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">법인세 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);"> </span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"><span style="color: rgb(0, 0, 0);">→ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">③</span><span style="color: rgb(0, 0, 0);"> </span></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">파일변환 신고 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.9pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.7pt; font-family: 한양중고딕; font-size: 11pt;"><font face="굴림"><span style="color: rgb(0, 0, 0);"> </span></font><font face="Verdana"><span style="color: rgb(0, 0, 0);">④</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">신고서 변환</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">(</span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">오류검증</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-family: 한양중고딕; font-size: 11pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: 한양중고딕;"><font face="굴림"><span style="color: rgb(0, 0, 0);">) </span></font></span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→ </span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 140%; margin-right: 3pt; margin-left: 3pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;"> ⑤ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">신고서 제출하기 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕; mso-font-width: 100%; mso-text-raise: 0pt; mso-hansi-font-family: 한양중고딕;">→ ⑥ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -1.1pt; font-size: 11pt; mso-fareast-font-family: 한양중고딕;">접수증 확인</span></p><p><br></p><span style="color: rgb(9, 0, 255);"><p><span style="color: rgb(0, 0, 0);"> ② 서면 신고 : 방문 신고 또는 우편 신고</span></p><p><br></p><span style="color: rgb(0, 0, 0); font-size: 11pt;"><p><p><p><p><p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><strong>4. </strong><strong>「법인세 중간예납」 납부</strong></span></span></span></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"></p></span><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><br></p></span><p><span style="color: rgb(0, 0, 0);">❍ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">납부기한 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">: </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">중간예납기간 종료일부터 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">2</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">개월 이내</span><p><span style="color: rgb(0, 0, 0);"> - </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">사업연도 종료일이 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">12</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">월 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">31</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">일인 법인 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">: 8</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">월 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">31</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">일까지<span style="color: rgb(255, 0, 0);">(19.09.02까지)</span></span></p><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><br></span></p><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><p class="0" style="line-height: 190%; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="color: rgb(0, 0, 0);">❍ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">납부방법 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">: </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">납부할 세액이 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">1,000</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">만원 초과하는 경우 분납가능</span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 190%; text-indent: -47.2pt; margin-top: 5pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 13pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"> ① </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: HCI Poppy;">1,000</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;">만원 초과 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: HCI Poppy;">2,000</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;">만원 이하일 때 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;">⇨ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: HCI Poppy;">1,000</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: -0.2pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조;">만원을 차감한 금액을 분납</span></p><p class="0" style="background: rgb(255, 255, 255); line-height: 190%; margin-top: 5pt; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 13pt; font-weight: bold; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"> ② </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: HCI Poppy;">2,000</span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">만원 초과할 때 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;">⇨ </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">납부할 세액의 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt; mso-ascii-font-family: HCI Poppy;">50/100 </span><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">이하의 금액 분납</span><br></p><p><span style="color: rgb(255, 0, 0);"> </span><span style="color: rgb(255, 0, 0);">※ 분납기한 : 2019.09.30까지</span></p><p><span style="color: rgb(255, 0, 0);"><br></span></p><span style="color: rgb(255, 0, 0);"><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;">5. 가산세<span style="font-size: 12pt;"> (무신고 및 납부불성실 가산세) </span></span></strong></span></span></span></span></span></span></span></span></p><p><p><br></p></span><p><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 10pt; mso-fareast-font-family: 함초롬바탕;"><span style="font-family: Verdana,sans-serif; font-size: 11pt;"><strong>▣ 납부불성실 가산세 부과 : 미납세액 × 미납기간(지연일수) </strong><strong>× 0.0</strong><strong>3% </strong></span></span></p><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 10pt; mso-fareast-font-family: 함초롬바탕;"><span style="font-family: Verdana,sans-serif; font-size: 11pt;"><p><p><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-size: 13pt; mso-fareast-font-family: 휴먼명조; mso-font-width: 100%; mso-text-raise: 0pt;"> ❍ <span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">미납기간 </span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">= </span><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">납부기한(19.09.02)부터 자진납부일</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">(</span><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;">또는 고지일</span><span style="background: rgb(255, 255, 255); letter-spacing: 0pt; font-family: 휴먼명조; font-size: 13pt; mso-font-width: 100%; mso-text-raise: 0pt;">)</span></span></p></span><p><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold; mso-fareast-font-family: 함초롬바탕;"><span style="font-family: Verdana,sans-serif; font-size: 11pt;"><br></span></span></p></span><p><span style="background: rgb(255, 255, 255); color: rgb(0, 0, 0); font-size: 10pt; font-weight: bold; mso-fareast-font-family: 함초롬바탕;"><span style="font-family: Verdana,sans-serif; font-size: 11pt;">▣ 무신고, 과소신고 가산세 : 적용 안함</span></span></p><p><br></p></span><p><p><span style="color: rgb(255, 0, 0);"><br></span></p><span style="background: rgb(255, 255, 255); font-size: 13pt; mso-fareast-font-family: 휴먼명조;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><p><p><p><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><strong>6. </strong><strong>「법인세 중간예납」 신고 서식</strong></span></span></span><p><br></p><p>❍ 법인세 중간예납 신고 서식</p><p><span class="num">(1)</span> <a href="http://www.taxnet.co.kr/LawDB/seoshik/0235580P.hwp">법인세 중간예납 신고납부계산서 - 법인세법 시행규칙 별지58호</a> </p><p><span 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신고납부계산서 - 법인세법 시행규칙 별지58호8</a> </p><p><span class="num">(17)</span> <a href="http://www.taxnet.co.kr/LawDB/seoshik/0235031P.hwp">선박표준이익 산출명세서 - 법인세법 시행규칙 별지3호 부표</a> </p><p><br></p><p><br></p></span></span></span></span></span><p><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(9, 0, 255);"><span style="color: rgb(0, 0, 0); font-size: 11pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><p><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 14pt;">7.「법인세 중간예납」 관련 법령</span></strong></span></span></span></span></span></span></span></span></span></span></p></span></span></span></span><p><br></p><p><br></p><p><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="color: rgb(0, 0, 0);"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><span style="font-family: Verdana,sans-serif; font-size: 12pt;"><strong></strong></span></span></span></span></span></span></span></span></span></span><br></p><p><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법</span><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 제63조(</span></font><hi id="searchId12" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 의무)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsL98" style="display: inline;"><span class="divL98" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">① 사업연도의 기간이 6개월을 초과하는 내국법인은 각 사업연도(합병이나 분할에 의하지 아니하고 새로</span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divL98" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 설립된 법인의 최초 사업연도는 제외한다) 중 </span><hi id="searchId13" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간(中間豫納期間)에 대한 법인세액(이하 "</span><hi id="searchId14" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간</span></hi></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divL98" style="display: inline;"><hi style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액"이라 한다)을 납부할 의무가 있다. 다만, 다음 각 호의 어느 하나에 해당하는 법인은 </span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divL98" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><hi id="searchId15" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 납부할 의무가 없다.</span></span></span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 다음 각 목의 어느 하나에 해당하는 법인</span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 가. 「고등교육법」 제3조에 따른 사립학교를 경영하는 학교법인</span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 나. 「국립대학법인 서울대학교 설립ㆍ운영에 관한 법률」에 따른 국립대학법인 서울대학교</span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 다. 「국립대학법인 인천대학교 설립ㆍ운영에 관한 법률」에 따른 국립대학법인 인천대학교</span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 라. 「산업교육진흥 및 산학연협력촉진에 관한 법률」에 따른 산학협력단</span></p><p class="thlpty1_de1"><span class="divL98" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 2. <span style="color: rgb(0, 85, 255);">직전 사업연도의 중소기업으로서 제63조의2제1항제1호의 계산식에 따라 계산한 금액이 30만원 </span></span></p><p class="thlpty1_de1"><span class="divL98" style="color: rgb(0, 85, 255); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 미만인 내국법인</span></p><p class="thlpty1_de1"><span class="divL98" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"><span class="divL98" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">② 제1항의 </span><hi id="searchId16" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간은 해당 사업연도의 개시일부터 6개월이 되는 날까지로 한다.</span></span></span></p><p class="thlpty1_de2"><span class="divL98" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">③ 내국법인은 </span><hi id="searchId17" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간이 지난 날부터 2개월 이내에 </span><hi id="searchId18" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 대통령령으로 정하는 바에 따라 납세지 관할 세무서, 한국은행(그 대리점을 포함한다) 또는 체신관서(이하 "납세지 관할 세무서등"이라 한다)에 납부하여야 한다.</span></span></p><p class="thlpty1_de2"><span class="divL98" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">④ 내국법인이 납부할 </span><hi id="searchId19" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액이 1천만원을 초과하는 경우에는 제64조제2항을 준용하여 분납할 수 있다. <span class="divL98" id="divL" style="display: inline;"><span class="sfon" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">[전문개정 2018. 12. 24.] </span></span></span></span></p><p class="thlpty1_de2"><span class="divL98" style="display: inline;"><span class="sfon"><br></span></span></p><span class="divL98" style="display: inline;"><span class="sfon"><p class="thlpty1"><a name="#L006302" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법 제63조의2(</span></font><hi id="searchId20" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액의 계산)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsL99" style="display: inline;"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">① </span><hi id="searchId21" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액은 다음 각 호의 어느 하나의 방법을 선택하여 계산한다.</span></span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 직전 사업연도의 산출세액을 기준으로 하는 방법</span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="display: inline;"> <img width="575" height="330" style="width: 635px; height: 330px; cursor: pointer;" alt="img39224731" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.law.go.kr%2FLSW%2FflDownload.do%3FflSeq%3D39224731"></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">2. 해당 </span><hi id="searchId22" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간의 법인세액을 기준으로 하는 방법</span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="display: inline;"> <img width="579" height="164" style="width: 631px; height: 178px; cursor: pointer;" alt="img39224733" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.law.go.kr%2FLSW%2FflDownload.do%3FflSeq%3D39224733"></span></p><p class="thlpty1_de2"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">② 제1항에도 불구하고 다음 각 호의 어느 하나에 해당하는 경우에는 다음 각 호의 구분에 따라 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><hi id="searchId23" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 계산한다.</span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 1. 제63조제3항에 따른 </span><hi id="searchId24" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">의 납부기한까지 </span><hi id="searchId25" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 납부하지 아니한 경우</span></span></p><p class="thlpty1_de1"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> (제2호 각 목에 해당하는 경우는 제외한다): 제1항제1호에 따른 방법</span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 2. 다음 각 목의 어느 하나에 해당하는 경우: 제1항제2호에 따른 방법</span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 가. 직전 사업연도의 법인세로서 확정된 산출세액이 없는 경우</span></p><p class="thlpty1_de1"><span class="divL99" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> (제51조의2제1항 각 호의 법인의 경우는 제외한다)</span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 나. 해당 </span><hi id="searchId26" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간 만료일까지 직전 사업연도의 법인세액이 확정되지 아니한 경우</span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 다. 분할신설법인 또는 분할합병의 상대방 법인의 분할 후 최초의 사업연도인 경우</span></p><p class="thlpty1_de2"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">③ 합병법인이 합병 후 최초의 사업연도에 제1항제1호에 따라 </span><hi id="searchId27" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 납부하는 경우에는 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 다음 각 호의 구분에 따른 사업연도를 모두 제1항제1호에 따른 직전 사업연도로 본다.</span></span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 합병법인의 직전 사업연도</span></p><p class="thlpty1_de1"><span class="divL99" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 2. 각 피합병법인의 합병등기일이 속하는 사업연도의 직전 사업연도</span></p><p class="thlpty1_de2"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">④ 제76조의9, 제76조의10 및 제76조의12에 따라 연결납세방식을 적용하지 아니하게 된 법인이 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 연결납세방식을 적용하지 아니하는 최초의 사업연도에 제1항제1호에 따라 </span><hi id="searchId28" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 납부하는 경우에는 직전 연결사업연도의 제76조의15제4항에 따른 연결법인별 산출세액을 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 제1항제1호에 따른 계산식의 직전 사업연도에 대한 법인세로서 확정된 산출세액으로 본다.</span></span></p><p class="thlpty1_de2"><span class="divL99" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">⑤ 납세지 관할 세무서장은 </span><hi id="searchId29" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간 중 휴업 등의 사유로 수입금액이 없는 법인에 대하여 </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 그 사실이 확인된 경우에는 해당 </span><hi id="searchId30" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간에 대한 법인세를 징수하지 아니한다.</span></span></p><p class="thlpty1_de2"><span class="divL99" id="divL" style="display: inline;"><span class="sfon" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> [본조신설 2018. 12. 24.] </span></span></p><p class="thlpty1_de2"><span class="divL99" style="display: inline;"><span class="sfon" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"><br></span></span></p><span class="divL99" style="display: inline;"><span class="sfon"><p class="thlpty1"><a name="#L006400" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법 제64조(납부)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsL100" style="display: inline;"><span class="divL100" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;">① 내국법인은 각 사업연도의 소득에 대한 법인세 산출세액에서 다음 각 호의 법인세액(가산세는 제외)을 </span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divL100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 공제한 금액을 각 사업연도의 소득에 대한 법인세로서 제60조에 따른 신고기한까지 </span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divL100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 납세지 관할 세무서등에 납부하여야 한다. <개정 2018. 12. 24.></span></span></p><p class="thlpty1_de1"><span class="divL100" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 해당 사업연도의 감면세액ㆍ세액공제액</span></p><p class="thlpty1_de1"><span class="divL100" id="divL" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 2. 제63조의2에 따른 해당 사업연도의 </span><hi id="searchId44" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액</span></span></p><p class="thlpty1_de1"><span class="divL100" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 3. 제69조에 따른 해당 사업연도의 수시부과세액</span></p><p class="thlpty1_de1"><span class="divL100" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 4. 제73조 및 제73조의2에 따라 해당 사업연도에 원천징수된 세액</span></p><p class="thlpty1_de2"><span class="divL100" id="divL" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;">② 내국법인이 제1항에 따라 납부할 세액이 1천만원을 초과하는 경우에는 대통령령으로 정하는 바에 따라</span></p><p class="thlpty1_de2"><span class="divL100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 납부할 세액의 일부를 납부기한이 지난 날부터 1개월(중소기업의 경우 2개월) 이내에 분납할 수 있다. </span></p><p class="thlpty1_de2"><span class="divL100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> <개정 2018. 12. 24.><span class="divL100" id="divL" style="display: inline;"><span class="sfon" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">[전문개정 2010. 12. 30.] </span></span></span></p></span><p class="thlpty1_de2"><br></p></span><p class="thlpty1_de2"><br></p></span><p class="thlpty1"><a name="#O010100" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법 시행령 제101조(납부)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsO100" style="display: inline;"><span class="divO100" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;">①법 제64조의 규정에 의하여 법인세를 자진납부하는 법인은 법 제60조의 규정에 의한 신고와 함께 </span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divO100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 납세지 관할세무서에 납부하거나 「국세징수법」에 의한 납부서에 의하여 한국은행(그 대리점을 포함한다)</span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divO100" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 또는 체신관서에 납부하여야 한다. <개정 2005. 2. 19.></span></span></p><p class="thlpty1_de2"><span class="divO100" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> <span style="color: rgb(9, 0, 255);">②법 제64조제2항의 규정에 의하여 분납할 수 있는 세액은 다음 각호에 의한다.</span></span></p><p class="thlpty1_de1"><span class="divO100" id="divO" style="color: rgb(9, 0, 255); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 납부할 세액이 2천만원 이하인 경우에는 1천만원을 초과하는 금액</span></p><p class="thlpty1_de1"><span class="divO100" id="divO" style="color: rgb(9, 0, 255); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 2. 납부할 세액이 2천만원을 초과하는 경우에는 그 세액의 100분의 50 이하의 금액 </span></p></span><p class="thlpty1_de2"></p><p class="thlpty1"><a name="#O010000" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법 시행령 제100조(중간예납)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsO93" style="display: inline;"><span class="divO93" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">①법 제63조의2제1항제1호에 따른 </span><hi id="searchId8" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 납부하는 때에는 기획재정부령으로 정하는 법인세 </span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divO93" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><hi id="searchId9" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">신고납부계산서를 납세지 관할세무서장에게 제출하여야 한다. <개정 2019. 2. 12.></span></span></span></p><p class="thlpty1_de2"><span class="divO93" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> ②법 제63조의2제1항제2호에 따른 </span><hi id="searchId10" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 납부하는 때에는 기획재정부령으로 정하는 법인세 </span></span></p><p class="thlpty1_de2"><span class="divO93" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><hi id="searchId11" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">신고납부계산서에 법 제60조제2항 각 호의 서류(이익잉여금처분계산서 또는 </span></span></p><p class="thlpty1_de2"><span class="divO93" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 결손금처리계산서는 제외한다)를 첨부하여 납세지 관할세무서장에게 제출하여야 한다. </span></span></p><p class="thlpty1_de2"><span class="divO93" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> ③제1항 및 제2항의 규정에 의한 납부에 있어서는 제101조제1항 및 제2항의 규정을 준용한다.</span></p><p class="thlpty1_de2"><span class="divO93" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;">④ 삭제 <2019. 2. 12.> </span></p><p><br></p><font color="#000000" face="Verdana"><p class="thlpty1"><a name="#O012025" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">법인세법 시행령 제120조의25(연결중간예납)</span></font></u></span></a><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span></p><p class="thlpty1"><span id="joCtsO84" style="display: inline;"><span class="divO84" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">① 법 제76조의18제4항에 따른 연결법인별 </span><hi id="searchId1" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액은 직전 연결사업연도에 확정된 연결법인별 </span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divO84" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 산출세액(가산세를 포함하며, 법 제55조의2의 토지등양도소득에 대한 법인세는 제외한다)에서 </span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divO84" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 다음 각 호의 금액을 뺀 금액을 직전 사업연도의 개월수로 나눈 금액에 6을 곱하여 계산한 금액으로 한다.</span></span></span></p><p class="thlpty1_de1"><span class="divO84" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 1. 직전 연결사업연도에 해당 연결법인의 감면된 법인세액</span></p><p class="thlpty1_de1"><span class="divO84" id="divO" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"> 2. 직전 연결사업연도에 해당 연결법인이 법인세로서 납부한 원천징수세액</span></p><p class="thlpty1_de2"><span class="divO84" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">② 연결모법인이 법 제76조의18제1항제2호에 따라 연결</span><hi id="searchId2" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액을 계산하는 경우 연결법인별 </span></span></p><p class="thlpty1_de2"><span class="divO84" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> </span><hi id="searchId3" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">세액은 제1항에도 불구하고 해당 </span><hi id="searchId4" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간을 1사업연도로 보아 제120조의22에 따라 </span></span></p><p class="thlpty1_de2"><span class="divO84" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 계산한 연결법인별 산출세액에서 다음 각 호의 금액을 뺀 금액으로 한다. <개정 2019. 2. 12.></span></span></p><p class="thlpty1_de1"><span class="divO84" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 1. 해당 </span><hi id="searchId5" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간에 해당 연결법인의 감면된 법인세액</span></span></p><p class="thlpty1_de1"><span class="divO84" id="divO" style="display: inline;"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;"> 2. 해당 </span><hi id="searchId6" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">중간예납</span></hi><span style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt;">기간에 해당 연결법인이 법인세로서 납부한 원천징수세액</span></span></p></font><p><span class="divL91" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"><span class="divO91" style="display: inline;"><span class="sfon" style="font-family: Verdana,sans-serif; font-size: 11pt;"><span class="divL27" id="divL" style="display: inline;"><br></span></span></span></span></p><span class="divL91" style="color: rgb(0, 0, 0); font-family: Verdana,sans-serif; font-size: 11pt; display: inline;"><span class="divO91" style="display: inline;"><span class="sfon" style="font-family: Verdana,sans-serif; font-size: 11pt;"><span class="divL27" style="display: inline;"><p class="thlpty1"><a name="#R005100" class="nun"></a><a class="nun" href="http://www.law.go.kr/lsInfoP.do?lsiSeq=206289&lsId=001563&chrClsCd=010202&urlMode=lsEfInfoR&viewCls=thdCmpNewScP#AJAX"><span class="bl"><u><font color="#0066cc"><span style="color: rgb(0, 0, 0);">법인세법 시행규직 제51조(</span></font><hi id="searchId36" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><font color="#0066cc"><span style="color: rgb(0, 0, 0);">세액의 계산)</span></font></u></span></a><span style="color: rgb(0, 0, 0);"> </span></p><p class="thlpty1"><span id="joCtsR99" style="display: inline;"><span class="divR99" id="divR" style="display: inline;"><span style="color: rgb(0, 0, 0);">①법인이 법 제63조의2제1항에 따라 </span><hi id="searchId37" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">세액을 계산할 때 사업연도의 변경으로 인하여 </span></span></span></p><p class="thlpty1"><span style="display: inline;"><span class="divR99" style="color: rgb(0, 0, 0); display: inline;"> 직전 사업연도가 1년미만인 경우에는 그 기간을 직전 사업연도로 본다. <개정 2019. 3. 20.></span></span></p><p class="thlpty1_de2"><span class="divR99" id="divR" style="display: inline;"><span style="color: rgb(0, 0, 0);"> ②직전 사업연도의 법인세 산출세액은 있으나 </span><hi id="searchId38" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">세액ㆍ원천징수세액 및 수시부과세액이 산출세액을</span></span></p><p class="thlpty1_de2"><span class="divR99" style="color: rgb(0, 0, 0); display: inline;"> 초과함으로써 납부한 세액이 없는 경우에는 법 제63조의2제2항제2호가목에 따른 직전 사업연도의 </span></p><p class="thlpty1_de2"><span class="divR99" style="color: rgb(0, 0, 0); display: inline;"> 법인세액이 없는 경우로 보지 아니한다. <개정 2019. 3. 20.></span></p><p class="thlpty1_de2"><span class="divR99" id="divR" style="color: rgb(0, 0, 0); display: inline;"> ③결손등으로 인하여 직전 사업연도의 법인세 산출세액이 없이 가산세로서 확정된 세액이 있는 법인의 </span></p><p class="thlpty1_de2"><span class="divR99" style="display: inline;"><span style="color: rgb(0, 0, 0);"> 경우에는 법 제63조의2제1항제2호에 따라 해당 </span><hi id="searchId39" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">세액을 계산하여 납부하여야 한다. </span></span></p><p class="thlpty1_de2"><span class="divR99" id="divR" style="color: rgb(0, 0, 0); display: inline;"> ④「조세특례제한법」 제72조제1항의 규정에 의한 조합법인등(당기순이익 과세를 포기한 법인을 제외)이 </span></p><p class="thlpty1_de2"><span class="divR99" style="display: inline;"><span style="color: rgb(0, 0, 0);"> 직전 사업연도의 법인세액이 없거나 당해</span><hi id="searchId40" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">기간 종료일까지 법인세액이 확정되지 아니한 경우에는</span></span></p><p class="thlpty1_de2"><span class="divR99" style="display: inline;"><span style="color: rgb(0, 0, 0);"> 당해</span><hi id="searchId41" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">기간을 1사업연도로 보아 계산한 당기순이익을 과세표준으로 </span><hi id="searchId42" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">세액을 계산하여 </span></span></p><p class="thlpty1_de2"><span class="divR99" style="color: rgb(0, 0, 0); display: inline;"> 납부하여야 한다. <개정 2005. 2. 28.></span></p><p class="thlpty1_de2"><span class="divR99" id="divR" style="display: inline;"><span style="color: rgb(0, 0, 0);"> ⑤법 제63조의2제1항제2호에 따른 </span><hi id="searchId43" style="color: rgb(255, 0, 0);"><span style="color: rgb(0, 0, 0);">중간예납</span></hi><span style="color: rgb(0, 0, 0);">기간에 대한 법인세 산출세액의 계산에 관해서는 제45조를 </span></span></p><p class="thlpty1_de2"><span class="divR99" style="color: rgb(0, 0, 0); display: inline;"> 준용한다. <개정 2012. 2. 28., 2019. 3. 20.> </span></p></span><p><br></p></span><p><br></p></span><p><br></p></span><p><br></p>
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