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<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 130%; TEXT-ALIGN: center"><v:shapetype id=_x0000_t75 stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"><v:stroke joinstyle="miter"></v:stroke><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"></v:f><v:f eqn="sum @0 1 0"></v:f><v:f eqn="sum 0 0 @1"></v:f><v:f eqn="prod @2 1 2"></v:f><v:f eqn="prod @3 21600 pixelWidth"></v:f><v:f eqn="prod @3 21600 pixelHeight"></v:f><v:f eqn="sum @0 0 1"></v:f><v:f eqn="prod @6 1 2"></v:f><v:f eqn="prod @7 21600 pixelWidth"></v:f><v:f eqn="sum @8 21600 0"></v:f><v:f eqn="prod @7 21600 pixelHeight"></v:f><v:f eqn="sum @10 21600 0"></v:f></v:formulas><v:path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v:path><o:lock aspectratio="t" v:ext="edit"></o:lock></v:shapetype><v:shape id=_x66173608 style="WIDTH: 445.57pt; HEIGHT: 27.24pt; v-text-anchor: top" type="#_x0000_t75"><v:imagedata src="file:///C:\DOCUME~1\ADMINI~1\LOCALS~1\Temp\DRW000016484971.gif" o:title="DRW000016484971"><!--StartFragment-->
<P class=바탕글><SPAN style="FONT-SIZE: 17pt; FONT-FAMILY: HY헤드라인M; mso-hansi-font-family: HY헤드라인M; mso-fareast-font-family: HY헤드라인M">2010년 귀속 연말정산 소득공제 요약표</SPAN></v:imagedata></P></v:shape><v:polyline id=_x66014080 style="WIDTH: 125.09pt; POSITION: absolute; HEIGHT: 29.66pt; v-text-anchor: top; mso-position-vertical-relative: line; mso-position-vertical: absolute; mso-position-horizontal-relative: text; mso-position-horizontal: absolute" strokeweight="0.33pt" strokecolor="#0000cc" points="0.00pt, 0.00pt, 125.09pt, 0.06pt, 104.91pt, 29.65pt, 0.09pt, 29.66pt, 0.00pt, 0.00pt" fillcolor="#8fa1c5"><v:stroke></v:stroke><v:fill color2="#000000"></v:fill><v:textbox>
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<P class=바탕글><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 24pt; COLOR: #ffffff"></SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: #ffffff">참고자료9</SPAN></P></DIV></v:textbox></v:polyline>
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<P class=본문 style="MARGIN-LEFT: 0pt; TEXT-ALIGN: center">
<TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse">
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<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BACKGROUND: #fee1aa; BORDER-LEFT: medium none; WIDTH: 30.23pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표제목><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">항목</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BACKGROUND: #fee1aa; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표제목><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">구 분</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BACKGROUND: #fee1aa; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표제목><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">공제한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 1.41pt solid; BACKGROUND: #fee1aa; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표제목><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">공 제 요 건</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: medium none; WIDTH: 30.23pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 124.1pt" vAlign=center rowSpan=3>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">인</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">적</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">공</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 53.32pt" vAlign=center colSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기본공제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 53.32pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">1명당</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">150만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 53.32pt" vAlign=center colSpan=2>
<P class=표><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">본인, 배우자 및 생계를 같이하는 부양가족</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">(연간소득금액 100만원 이하)</SPAN></P>
<P class=표 style="TEXT-ALIGN: center">
<TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse">
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: medium none; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">부양가족</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">직계존속</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">직계비속</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">형제자매</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">위탁아동</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">수급자</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: medium none; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">나이요건</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">60세 이상</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">20세 이하</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 90%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 8pt">60세 이상</SPAN></P>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 8pt">20세 이하</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">18세 미만</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 18.02pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">없음</SPAN></P></TD></TR></TBODY></TABLE></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 43.12pt" vAlign=center colSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">추가공제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 43.12pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">대상별</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">차이</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 43.12pt" vAlign=center colSpan=2>
<P class=표>
<TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse">
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: medium none; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">공제대상</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">경로우대</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">(70세 이상)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">장애인</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">6세 이하</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">부녀자</SPAN></P>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">(부양/기혼)</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 20.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">출생․입양</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: medium none; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt">공제금액</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">100만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">200만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">100만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">50만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 47.84pt; BORDER-BOTTOM: #000000 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 9pt">200만원</SPAN></P></TD></TR></TBODY></TABLE></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 27.66pt" vAlign=center colSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">다자녀추가공제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 27.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">2명 50만원</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 160%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">3명 150만원</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 27.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기본공제대상 자녀가 2명 이상인 경우 추가공제</SPAN></P>
<P class=표><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">⇒</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕"> 50만원 + [(기본공제대상 자녀 - 2) ✕ 100만원]</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: medium none; WIDTH: 30.23pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 35.32pt" vAlign=center rowSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연금</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">보험료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">국민․기타연금보험료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전액</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="MARGIN-RIGHT: 4pt"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">본인이 부담한</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕"> 국민연금 또는 공무원연금 등 직역연금 보험료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">퇴직연금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="MARGIN-RIGHT: 4pt"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">본인이 부담한</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕"> 퇴직연금 부담금(</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연금저축공제와 합하여 300만원 한도)</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: medium none; WIDTH: 30.23pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 375.46pt" vAlign=center rowSpan=17>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">특</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">별</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">공</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 20.32pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 62.98pt" vAlign=center rowSpan=3>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">보</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">험</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">료</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">건강․고용</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전액</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="MARGIN-RIGHT: 4pt"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">본인 명의</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">의 건강보험료(노인장기요양보험료 포함) 및 고용보험료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">보장성</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">100만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="MARGIN-RIGHT: 4pt"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기본공제대상자를 피보험자로 지출</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">한 보장성보험의 보험료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">장애인</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전용</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">보장성</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">100만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 100%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기본공제대상자 중 장애인을 피보험자 또는 수익자로 지출</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">한</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕"> 장애인</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕"> 전용보험의 보험료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 20.32pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 47.64pt" vAlign=center rowSpan=2>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">의</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">료</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">비</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">㉠ 본인 등</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전액</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 47.64pt" vAlign=center colSpan=2 rowSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 135%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">총급여액 3%</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">를 초과하는 경우 공제 가능</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">(부양가족의 나이․소득 제한 없음)</SPAN></P>
<P class=표>
<TABLE style="BORDER-RIGHT: #000000 0.28pt solid; BORDER-TOP: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-BOTTOM: #000000 0.28pt solid; BORDER-COLLAPSE: collapse">
<TBODY>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 56.95pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 107.89pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold">㉡ < 총급여액 3%</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 107.89pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold">㉡ ≥</SPAN><SPAN style="FONT-WEIGHT: bold"> 총급여액 3%</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BACKGROUND: #edecec; BORDER-LEFT: medium none; WIDTH: 56.95pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: -윤고딕120">공제금액</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 107.89pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center">㉠ - (총급여액 3% - ㉡)</P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 107.89pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 11.82pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center">㉠ + (㉡ - 총급여액 3%)</P></TD></TR></TBODY></TABLE></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 29.98pt" vAlign=center>
<P class=표><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">㉡ </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">부양가</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">족</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 29.98pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 700만원 한도</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 20.32pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 108.22pt" vAlign=center rowSpan=5>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">교</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">육</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">비</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">취학전아동</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 44.24pt" vAlign=center rowSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">1명 300만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 50.06pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 61.9pt" vAlign=center rowSpan=3>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">나이제한 없음</SPAN></P>
<P class=표 style="MARGIN-TOP: 10pt; LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">(직계존속은</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">공제 제외)</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 248.16pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">보육비용, 유치원비, 학원ㆍ체육시설 수강료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 26.58pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">초중고생</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 248.16pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 26.58pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">교육비, 학교급식비, 교과서</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">대, 방과후학교 수강료, </SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">국외교육비(국외유학요건 충</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">족), </SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">교복구입비(중ㆍ고생 50만원 이내</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">)</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">대학생</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">1명 900만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 248.16pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">교육비(사이버 대학 및 학위취득과정 포함), 국외교육비</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">근로자 본인</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전액</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">대학․대학원 1학기 이상의 교육과정 교육비, 직업능력</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">개발훈련 수강료</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">장애인</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">특수교육비</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">전액</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기본공제대상자인 </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">장애인</SPAN><SPAN style="FONT-SIZE: 10pt; VERTICAL-ALIGN: super; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">*</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">의 재활교육을 위해 지급하는 비</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">용</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">* </SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득금액 제한 없으며, 직계존속도 공제 가능</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 20.32pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 85.98pt" vAlign=center rowSpan=3>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">주</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">택</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">자</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">주택임차</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">차입금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">원리금상환액의 40% 공제</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">※주택마련저축 공제․주택 월세 공제와 합하여 연 300만원 한</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">도</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">주택 월세</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">원리금상환액의 40% 공제</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">※주택마련저축 공제․주택임차차입금 공제와 합하여 연 300만원 한</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">도</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">장기주택</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">저당차입금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 1,000만원 </SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">상환기간 15년 이상</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">의 장기주택저당차입금의 이자상환액 100% 공제</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">※ </SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">상환기간 30년 이상은 공제한도 : 1,500만원</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 20.32pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 70.64pt" vAlign=center rowSpan=4>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기부금</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">정치자금/법정</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득금액 100%</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 70.64pt" vAlign=center colSpan=2 rowSpan=4>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 160%"><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">기부정치자금은 </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">10만원까지 세액공제, 1</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">0만원 초과 금액만 소득공제</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 160%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">※ 지정기부금은 종교단체와 비종교단체를 합하여 20% 한도</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">특례</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득금액 50%</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">지정(종교)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득금액 10%</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 54.29pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">지정(비종교)</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득금액 20%</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: medium none; WIDTH: 30.23pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 99.3pt" vAlign=center rowSpan=5>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">그</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">밖의</SPAN></P>
<P class=표 style="TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소득공제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연금저축</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 1.41pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 27.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">퇴직연금공제와 합하여 연 300만원 한도(</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">’01.1.1 이후 가입</SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">)</SPAN></P>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">※ </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">개인연금저축</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">(</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">’00.12.31 이전 가입</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">)의 경우 납입액의 40% 공제(연 72만원 한도) </SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">신용카드</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">Min [300만원, 총급여 20%]</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 28.66pt" vAlign=center colSpan=2>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">총급여액의 25%를 초과하는 금액의 20%(25%</SPAN><SPAN style="FONT-WEIGHT: bold; VERTICAL-ALIGN: super; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">*</SPAN><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">)를 소득공제</SPAN></P>
<P class=바탕글 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%"><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">* </SPAN><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">신용카드, 현금영수증, 학원비 지로납부 : 20%, 직불카드 : 25% 공제</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">주택마련저축</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=바탕글><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">주택청약종합저축, 청약저축 등에 </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">납입한 금액의 40% 공제</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">장기주식형저축</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">분기 300만원 납입</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 0.28pt solid; HEIGHT: 17.66pt" vAlign=center colSpan=2>
<P class=바탕글><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-fareast-font-family: 한양중고딕">1년차 납입액 20%, 2년차 납입액 10%, 3년차 납입액 5% 공제</SPAN></P></TD></TR>
<TR>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 74.61pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 7.66pt" vAlign=center colSpan=2>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 120%; TEXT-ALIGN: center"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">소기업․소상공인공제</SPAN></P></TD>
<TD style="BORDER-RIGHT: #5d5d5d 0.28pt solid; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 60.46pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 7.66pt" vAlign=center>
<P class=표 style="LAYOUT-GRID-MODE: char; LINE-HEIGHT: 110%; TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">연 300만원 한도</SPAN></P></TD>
<TD style="BORDER-RIGHT: medium none; BORDER-TOP: #5d5d5d 0.28pt solid; BORDER-LEFT: #5d5d5d 0.28pt solid; WIDTH: 298.22pt; BORDER-BOTTOM: #5d5d5d 1.41pt solid; HEIGHT: 7.66pt" vAlign=center colSpan=2>
<P class=바탕글><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">중소기업중앙회의 </SPAN><SPAN style="FONT-WEIGHT: bold; FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">노란우산공제</SPAN><SPAN style="FONT-FAMILY: 한양중고딕; mso-hansi-font-family: 한양중고딕; mso-ascii-font-family: 한양중고딕">에 납입한 금액</SPAN></P></TD></TR></TBODY></TABLE></P>
<P> </P>
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2010년 귀속 연말정산 소득공제 요약표
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