{"id":1158,"date":"2026-10-26T09:00:00","date_gmt":"2026-10-26T00:00:00","guid":{"rendered":"https:\/\/wikirizon.com\/?p=1158"},"modified":"2026-10-22T16:05:24","modified_gmt":"2026-10-22T07:05:24","slug":"%ec%97%b0%eb%a7%90%ec%a0%95%ec%82%b0-%ea%b3%b5%ec%a0%9c-%ed%99%95%ec%9d%b8-%ec%88%9c%ec%84%9c-5%eb%8b%a8%ea%b3%84","status":"publish","type":"post","link":"https:\/\/wikirizon.com\/?p=1158","title":{"rendered":"\uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778 \uc21c\uc11c 5\ub2e8\uacc4"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\ud575\uc2ec \uc694\uc57d:<\/strong> \uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778\uc740 <strong>\uadc0\uc18d\uc5f0\ub3c4\u00b7\uacf5\uc81c \uc885\ub958 \u2192 \ub300\uc0c1\u00b7\uc9c0\ucd9c\u00b7\uc911\ubcf5 \u2192 \uc99d\ube59 \u2192 \uc801\uc6a9 \uadfc\uac70 \u2192 \uc81c\ucd9c \ud6c4 \uc624\ub958<\/strong> \uc21c\uc11c\ub85c \uc9c4\ud589\ud558\uc138\uc694. \ub2e4\ub978 \uc0ac\ub78c\uc758 \ud658\uae09 \uc0ac\ub840\ubcf4\ub2e4 \ubcf8\uc778\uc758 \uc0ac\uc2e4\uad00\uacc4\uc640 \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uae30\uc900\uc744 \uba3c\uc800 \ub9de\ucd94\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uadfc\ub85c\uc18c\ub4dd \uc5f0\ub9d0\uc815\uc0b0\uc758 \uc18c\ub4dd\uacf5\uc81c\u00b7\uc138\uc561\uacf5\uc81c\ub97c \ud655\uc778\ud558\ub294 \uacf5\ud1b5 \uc21c\uc11c\ub97c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uac1c\ubcc4 \ud56d\ubaa9\uc758 \uae08\uc561\uacfc \ud55c\ub3c4\ub97c \uacc4\uc0b0\ud558\uae30 \uc804\uc5d0 \uc0ac\uc6a9\ud560 \uc810\uac80\ud45c\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\ubaa9\ucc28<\/h2><nav><ul><li class=\"\"><a href=\"#review-year\">\uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778: \uadc0\uc18d\uc5f0\ub3c4\u00b7\uc885\ub958<\/a><\/li><li class=\"\"><a href=\"#review-person\">\ub300\uc0c1\uc790\u00b7\uc9c0\ucd9c\uc790\u00b7\uc911\ubcf5 \uc2e0\uccad \ub300\uc870<\/a><\/li><li class=\"\"><a href=\"#review-evidence\">\uac04\uc18c\ud654\uc640 \ucd94\uac00 \uc99d\ube59 \ud655\uc778<\/a><\/li><li class=\"\"><a href=\"#review-law\">\ubc95\ub839\u00b7\ud310\ub840\u00b7\uc720\uad8c\ud574\uc11d \ud655\uc778 \uc21c\uc11c<\/a><\/li><li class=\"\"><a href=\"#review-correct\">\uc81c\ucd9c \ub4a4 \uc624\ub958\ub97c \uc54c\uac8c \ub410\uc744 \ub54c<\/a><\/li><li class=\"\"><a href=\"#review-related\">\uac19\uc774 \uc77d\uc73c\uba74 \uc88b\uc740 \uae00<\/a><\/li><li class=\"\"><a href=\"#review-sources\">\ucc38\uace0\uc790\ub8cc<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-year\" class=\"wp-block-heading\">\uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778: \uadc0\uc18d\uc5f0\ub3c4\u00b7\uc885\ub958<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\uad6c\ubd84<\/th><th>\uc5b4\ub514\uc5d0 \ubc18\uc601\ub418\ub098\uc694?<\/th><th>\uba3c\uc800 \ubcfc \uc790\ub8cc<\/th><\/tr><\/thead><tbody><tr><td>\uc18c\ub4dd\uacf5\uc81c<\/td><td>\uc138\uc728 \uc801\uc6a9 \uc804 \uacfc\uc138\ud45c\uc900 \uacc4\uc0b0<\/td><td>\uacf5\uc81c \ud56d\ubaa9\uacfc \uc18c\ub4dd\u00b7\ub0a9\uc785 \uad00\ub828 \uc99d\ube59<\/td><\/tr><tr><td>\uc138\uc561\uacf5\uc81c<\/td><td>\uc0b0\ucd9c\ub41c \uc138\uc561\uc5d0\uc11c \ucc28\uac10<\/td><td>\uacf5\uc81c \ub300\uc0c1 \uc9c0\ucd9c\u00b7\ub0a9\uc785 \uad00\ub828 \uc99d\ube59<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uac19\uc740 \uae08\uc561\uc744 \uc9c0\ucd9c\ud574\ub3c4 \uacf5\uc81c \uc885\ub958\uc640 \uc694\uac74\uc774 \ub2e4\ub974\uba74 \uc138\uae08\uc5d0 \ubc18\uc601\ub418\ub294 \ubc29\uc2dd\uc774 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \uc815\ud655\ud55c \uacc4\uc0b0 \uad6c\uc870\ub294 <a href=\"https:\/\/www.nts.go.kr\/nts\/cm\/cntnts\/cntntsView.do?cntntsId=7870&amp;mi=6434\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uccad \uc5f0\ub9d0\uc815\uc0b0 \uc138\uc561\uacc4\uc0b0 \uc548\ub0b4<\/a>\uc5d0\uc11c \ud655\uc778\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uadc0\uc18d\uc5f0\ub3c4:<\/strong> \uc18c\ub4dd\uacfc \uc9c0\ucd9c\uc774 \uc5b4\ub290 \uc5f0\ub3c4\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694. \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\ub294 \ud574\uc640 \uacf5\uc81c\ub97c \ud310\ub2e8\ud560 \uc18c\ub4dd\u00b7\uc9c0\ucd9c\uc758 \uc5f0\ub3c4\uac00 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc801\uc6a9 \uae30\uc900:<\/strong> \ud574\ub2f9 \uadc0\uc18d\uc5f0\ub3c4\uc758 \uacf5\uc81c\uc728\u00b7\ud55c\ub3c4\u00b7\ub300\uc0c1 \uc694\uac74\uc744 \ud655\uc778\ud558\uc138\uc694. \uacfc\uac70 \uc5f0\ub3c4\uc758 \uc2e0\uace0\ub97c \uace0\uce5c\ub2e4\uba74 \uadf8 \uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub41c \uae30\uc900\uc744 \ucc3e\uc544 \ub300\uc870\ud574\uc8fc\uc138\uc694.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1536\" src=\"https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1.png\" alt=\"\uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778\uc744 \uadc0\uc18d\uc5f0\ub3c4, \ub300\uc0c1\uacfc \uc911\ubcf5, \uac04\uc18c\ud654 \uc99d\ube59, \ubc95\ub839 \ud574\uc11d\ub840, \uc81c\ucd9c \ud6c4 \uc815\uc815\uc758 \ub2e4\uc12f \ub2e8\uacc4\ub85c \uc815\ub9ac\ud55c AI \uc124\uba85 \uadf8\ub9bc\" class=\"wp-image-1325\" srcset=\"https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1.png 1024w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-200x300.png 200w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-683x1024.png 683w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-768x1152.png 768w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-150x225.png 150w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-300x450.png 300w, https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-review-guide-v1-696x1044.png 696w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\uc774\ubbf8\uc9c0: AI \uc81c\uc791. \uc11c\ub958 \uc885\ub958\uc640 \ud655\uc778 \uc21c\uc11c\ub97c \uc815\ub9ac\ud55c \uadf8\ub9bc\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-person\" class=\"wp-block-heading\">\ub300\uc0c1\uc790\u00b7\uc9c0\ucd9c\uc790\u00b7\uc911\ubcf5 \uc2e0\uccad \ub300\uc870<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub300\uc0c1\uc790:<\/strong> \uac00\uc871\uad00\uacc4\u00b7\uc18c\ub4dd\u00b7\ub098\uc774\u00b7\uc0dd\uacc4 \ub4f1 \uc694\uad6c\ud558\ub294 \uc870\uac74\uc744 \ud56d\ubaa9\ubcc4\ub85c \ud655\uc778\ud558\uc138\uc694. \uacf5\uc81c \uc885\ub958\uc5d0 \ub530\ub77c \uac00\uc871 \uc694\uac74\uc774 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc9c0\ucd9c\uc790:<\/strong> \ub204\uac00 \ub204\uad6c\ub97c \uc704\ud574 \uc2e4\uc81c\ub85c \ube44\uc6a9\uc744 \ubd80\ub2f4\ud588\ub294\uc9c0 \ud655\uc778\ud558\uace0 \uacc4\uc57d\u00b7\ub0a9\uc785 \uba85\uc758\uc640 \ub300\uc870\ud558\uc138\uc694. \uacc4\uc88c\ub098 \uc601\uc218\uc99d\uc758 \uc774\ub984\ubfd0 \uc544\ub2c8\ub77c \ud574\ub2f9 \ud56d\ubaa9\uc774 \uc694\uad6c\ud558\ub294 \uc870\uac74\ub3c4 \ud568\uaed8 \uc0b4\ud3b4\ubd10\uc8fc\uc138\uc694.<\/li>\n\n\n\n<li><strong>\uc911\ubcf5:<\/strong> \uac00\uc871\ub07c\ub9ac \uac19\uc740 \ubd80\uc591\uac00\uc871\u00b7\uc9c0\ucd9c\uc744 \uc911\ubcf5 \uc2e0\uccad\ud588\ub294\uc9c0 \ud655\uc778\ud558\uc138\uc694. \ub450 \uacf3\uc5d0\uc11c \uae09\uc5ec\ub97c \ubc1b\uc558\ub2e4\uba74 \uc18c\ub4dd\uc744 \ud569\uc0b0\ud574\uc57c \ud558\ub294\uc9c0\uc640 \uc774\ubbf8 \ubc18\uc601\ud55c \uacf5\uc81c\ub3c4 \ud655\uc778\ud574\uc8fc\uc138\uc694.<\/li>\n<\/ul>\n\n\n\n<div id=\"wikirizon-mid-article-ad-1158\" class=\"wikirizon-mid-article-ad\" aria-label=\"\uad11\uace0\" style=\"clear:both;margin:36px 0;text-align:center;\">\n<div style=\"margin-bottom:8px;color:#777;font-size:12px;line-height:1.5;\">\uad11\uace0<\/div>\n<ins class=\"adsbygoogle\" style=\"display:inline-block;width:300px;height:250px\" data-ad-client=\"ca-pub-7570943904896709\" data-ad-slot=\"6679469396\"><\/ins>\n<script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-evidence\" class=\"wp-block-heading\">\uac04\uc18c\ud654\uc640 \ucd94\uac00 \uc99d\ube59 \ud655\uc778<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uac04\uc18c\ud654\ub294 \uc5ec\ub7ec \uae30\uad00\uc758 \uc99d\ube59\uc790\ub8cc\ub97c \ubaa8\uc544 \ubcf4\uc5ec\uc8fc\ub294 \uc11c\ube44\uc2a4\uc785\ub2c8\ub2e4. <a href=\"https:\/\/www.nts.go.kr\/nts\/na\/ntt\/selectNttInfo.do?mi=&amp;nttSn=1347979\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uccad \uc548\ub0b4<\/a>\uc5d0\uc11c\ub3c4 \uacf5\uc81c\uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\ub294 \uadfc\ub85c\uc790\uac00 \uc9c1\uc811 \ud655\uc778\ud558\ub3c4\ub85d \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc870\ud68c \uc790\ub8cc:<\/strong> \uadc0\uc18d\uc5f0\ub3c4\u00b7\uc774\ub984\u00b7\uae30\uac04\u00b7\uc9c0\uae09 \ub0b4\uc5ed\uc744 \uacf5\uc81c\uc2e0\uace0\uc11c\uc640 \ub300\uc870\ud558\uc138\uc694. \uac00\uc871\uc774 \uc790\ub8cc \uc81c\uacf5\uc5d0 \ub3d9\uc758\ud588\ub354\ub77c\ub3c4 \uc2e4\uc81c \uacf5\uc81c \ub300\uc0c1\uc778\uc9c0\ub294 \ud56d\ubaa9\ubcc4\ub85c \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ub204\ub77d \uc790\ub8cc:<\/strong> \uc870\ud68c\ub418\uc9c0 \uc54a\ub294 \uc9c0\ucd9c\uc740 \ubc1c\uae09\uae30\uad00\uc5d0 \uacf5\uc81c\uc6a9 \uc99d\uba85\uc11c\ub97c \ubb38\uc758\ud558\uc138\uc694. \uc790\ub8cc\uac00 \uc5c6\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uacf5\uc81c\uac00 \ubd88\uac00\ub2a5\ud55c \uac83\uc740 \uc544\ub2c8\ubbc0\ub85c \uacf5\uc81c\uc694\uac74\uacfc \ubcc4\ub3c4 \ubc1c\uae09 \uac00\ub2a5 \uc5ec\ubd80\ub97c \ud568\uaed8 \ud655\uc778\ud574\uc8fc\uc138\uc694.<\/li>\n\n\n\n<li><strong>\uc81c\ucd9c \ubc29\uc2dd:<\/strong> \ud68c\uc0ac\uac00 \ubc1b\ub294 PDF\u00b7\uc628\ub77c\uc778\u00b7\uc885\uc774 \uc81c\ucd9c \ubc29\uc2dd\uacfc \uacf5\uc81c\uc2e0\uace0\uc11c\u00b7\ucd94\uac00 \uba85\uc138\uc11c\uac00 \ud544\uc694\ud55c\uc9c0 \ud655\uc778\ud558\uc138\uc694.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-law\" class=\"wp-block-heading\">\ubc95\ub839\u00b7\ud310\ub840\u00b7\uc720\uad8c\ud574\uc11d \ud655\uc778 \uc21c\uc11c<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\ubc95\ub839:<\/strong> \ud574\ub2f9 \uacf5\uc81c \ud56d\ubaa9\uc758 \uc870\ubb38\uc744 \ucc3e\uace0 \uadc0\uc18d\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub418\ub294 \uc2dc\ud589\ubcf8\uc744 \ud655\uc778\ud558\uc138\uc694. \ubc95\ub839\uc758 \uac1c\uc815 \uc774\ub825\uacfc \ubd80\uce59\uc5d0\uc11c \uc5b8\uc81c\ubd80\ud130 \uc801\uc6a9\ub418\ub294\uc9c0, \uc774\uc804 \uaddc\uc815\uc744 \ub530\ub974\ub294 \uc608\uc678\uac00 \uc788\ub294\uc9c0\ub3c4 \uc0b4\ud3b4\ubd10\uc8fc\uc138\uc694.<\/li>\n\n\n\n<li><strong>\ud574\uc11d\ub840:<\/strong> \uad6d\uc138\uccad\uc774 \uc6b4\uc601\ud558\ub294 \uc138\ubc95 \uc790\ub8cc \uac80\uc0c9 \uc11c\ube44\uc2a4\uc778 <a href=\"https:\/\/taxlaw.nts.go.kr\/\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\ubc95\ub839\uc815\ubcf4\uc2dc\uc2a4\ud15c<\/a>\uc758 \uc138\ubc95\ud574\uc11d\ub840\uc5d0\uc11c \uacf5\uc81c \ud56d\ubaa9\uacfc \uad81\uae08\ud55c \uc7c1\uc810\uc744 \ud568\uaed8 \uac80\uc0c9\ud558\uc138\uc694. \ubb38\uc11c\ubc88\ud638\u00b7\uc0dd\uc0b0\uc77c\uc790\u00b7\uc801\uc6a9 \uc870\ubb38\u00b7\uc815\ube44 \uc5ec\ubd80\ub97c \ud655\uc778\ud574\uc8fc\uc138\uc694.<\/li>\n\n\n\n<li><strong>\ud310\ub840\u00b7\uacb0\uc815\ub840:<\/strong> \uac19\uc740 \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc120\uace0\uc77c\u00b7\uacb0\uc815\uc77c\ubfd0 \uc544\ub2c8\ub77c \uc0ac\uac74\uc5d0\uc11c \ub2e4\ub8ec \uacfc\uc138\uae30\uac04\uacfc \uc0ac\uc2e4\uad00\uacc4\ub3c4 \ud655\uc778\ud558\uc138\uc694. \ud310\uacb0\uc774 \ub098\uc628 \ud574\uc640 \uacf5\uc81c\ub97c \ud310\ub2e8\ud560 \uadc0\uc18d\uc5f0\ub3c4\ub294 \ub2e4\ub97c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\uc0ac\ub840\ub97c \ucc3e\uc558\ub2e4\uba74 \uac00\uc871\uad00\uacc4\u00b7\uacc4\uc57d\u00b7\uc9c0\ucd9c\uc790\u00b7\uadfc\ubb34\uae30\uac04 \uc911 \ubcf8\uc778\uacfc \ub2e4\ub978 \uc870\uac74\uc744 \uc801\uc5b4\ubcf4\uc138\uc694. \ubcf8\uc778\uc5d0\uac8c \uc801\uc6a9\ub418\ub294\uc9c0 \ubd88\uba85\ud655\ud558\ub2e4\uba74 \ub2e4\ub978 \uc870\uac74\uacfc \uc99d\ube59\uc744 \uc815\ub9ac\ud574 \ud68c\uc0ac \ub2f4\ub2f9\uc790\u00b7\uad6d\uc138\uc0c1\ub2f4\uc13c\ud130 \ub610\ub294 \uc138\ubb34\uc804\ubb38\uac00\uc5d0\uac8c \ubb38\uc758\ud574\uc8fc\uc138\uc694.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-correct\" class=\"wp-block-heading\">\uc81c\ucd9c \ub4a4 \uc624\ub958\ub97c \uc54c\uac8c \ub410\uc744 \ub54c<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\ubc1c\uacac\ud55c \uc0c1\ud669<\/th><th>\uba3c\uc800 \ud655\uc778\ud560 \uc77c<\/th><\/tr><\/thead><tbody><tr><td>\ud68c\uc0ac \uc815\uc0b0 \uc9c4\ud589 \uc911<\/td><td>\ub2f4\ub2f9\uc790\uc5d0\uac8c \uc218\uc815 \uac00\ub2a5 \uc2dc\uc810\uacfc \ubcf4\uc644\uc11c\ub958 \ubb38\uc758<\/td><\/tr><tr><td>\uc815\uc0b0 \uc644\ub8cc \ud6c4 \uacf5\uc81c \ub204\ub77d<\/td><td>\ud655\uc815\uc2e0\uace0\u00b7\uacbd\uc815\uccad\uad6c \ub4f1 \uc801\uc6a9 \uc808\ucc28\uc640 \uc694\uac74 \ud655\uc778<\/td><\/tr><tr><td>\uacf5\uc81c\ub97c \uacfc\ub2e4\ud558\uac8c \uc2e0\uccad<\/td><td>\ud68c\uc0ac\uc640 \uc218\uc815\uc2e0\uace0\u00b7\ucd94\uac00 \ub0a9\ubd80 \ud544\uc694 \uc5ec\ubd80 \ud655\uc778<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uc815\uc815 \ubc29\ubc95\uacfc \uae30\ud55c\uc740 \uc2e0\uace0 \uc0c1\ud0dc\u00b7\uc624\ub958 \ub0b4\uc6a9\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4. <a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lsJoLnkSeq=1033432915\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870<\/a>\uc640 <a href=\"https:\/\/law.go.kr\/lsLinkCommonInfo.do?chrClsCd=010202&amp;lsJoLnkSeq=1017648171\" target=\"_blank\" rel=\"noopener\">\uc81c45\uc870\uc7582<\/a>\uc758 \uc801\uc6a9 \uc694\uac74\uc744 \ud655\uc778\ud558\uc138\uc694. \uacf5\uc81c\ub97c \ucd94\uac00\ud574\ub3c4 \ubc18\ub4dc\uc2dc \ud658\uae09\uc774 \uc0dd\uae30\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc815\uc815 \uc804\ud6c4\uc758 <strong>\uacb0\uc815\uc138\uc561(\ucd5c\uc885 \uacc4\uc0b0\ub41c \uc138\uae08)<\/strong>\uacfc <strong>\uae30\ub0a9\ubd80\uc138\uc561(\uc774\ubbf8 \ub0b8 \uc138\uae08)<\/strong>\uc744 \ud568\uaed8 \ube44\uad50\ud574\uc8fc\uc138\uc694.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-related\" class=\"wp-block-heading\">\uac19\uc774 \uc77d\uc73c\uba74 \uc88b\uc740 \uae00<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<a class=\"wikirizon-related-card\" href=\"https:\/\/wikirizon.com\/?p=1110\" style=\"display:block;height:100%;overflow:hidden;border:1px solid #dce5e1;border-radius:12px;background:#fff;color:#173a31;text-decoration:none;box-shadow:0 2px 8px rgba(20,60,45,.05);\"><img decoding=\"async\" src=\"https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-published-1110-cover-v2.png\" alt=\"\" loading=\"lazy\" width=\"640\" height=\"360\" style=\"display:block;width:100%;height:180px;object-fit:cover;margin:0;\"\/><span style=\"display:block;padding:18px 20px;\"><span style=\"display:block;color:#60776e;font-size:12px;line-height:1.5;margin-bottom:6px;\">\uae30\uc874 \uc5f0\ub9d0\uc815\uc0b0 \uc5f0\uc7ac \u00b7 \uac1c\ub150 \ucc38\uace0<\/span><strong style=\"display:block;color:#173a31;font-size:19px;line-height:1.5;margin-bottom:8px;\">\uc5f0\uae08\ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc640 \ud2b9\ubcc4\uc18c\ub4dd \uacf5\uc81c<\/strong><span style=\"display:block;color:#53665e;font-size:14px;line-height:1.7;\">\uacf5\uc801\uc5f0\uae08\uacfc \ubcf4\ud5d8\ub8cc\u00b7\uc8fc\ud0dd\uc790\uae08 \uacf5\uc81c\uc758 \uac1c\ub150\uc744 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4. \uae08\uc561\u00b7\uc694\uac74\uc740 \ud574\ub2f9 \uadc0\uc18d\uc5f0\ub3c4 \uae30\uc900\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><span style=\"display:block;color:#26735c;font-size:14px;font-weight:700;margin-top:12px;\">\uae00 \uc77d\uae30 \u2192<\/span><\/span><\/a>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<a class=\"wikirizon-related-card\" href=\"https:\/\/wikirizon.com\/?p=1083\" style=\"display:block;height:100%;overflow:hidden;border:1px solid #dce5e1;border-radius:12px;background:#fff;color:#173a31;text-decoration:none;box-shadow:0 2px 8px rgba(20,60,45,.05);\"><img decoding=\"async\" src=\"https:\/\/wikirizon.com\/wp-content\/uploads\/2026\/10\/tax-published-1083-cover-v2.png\" alt=\"\" loading=\"lazy\" width=\"640\" height=\"360\" style=\"display:block;width:100%;height:180px;object-fit:cover;margin:0;\"\/><span style=\"display:block;padding:18px 20px;\"><span style=\"display:block;color:#60776e;font-size:12px;line-height:1.5;margin-bottom:6px;\">\uae30\uc874 \uc5f0\ub9d0\uc815\uc0b0 \uc5f0\uc7ac \u00b7 \uac1c\ub150 \ucc38\uace0<\/span><strong style=\"display:block;color:#173a31;font-size:19px;line-height:1.5;margin-bottom:8px;\">\uadfc\ub85c\uc18c\ub4dd \uad00\ub828 \uac01\uc885 \uc6a9\uc5b4<\/strong><span style=\"display:block;color:#53665e;font-size:14px;line-height:1.7;\">\ucd1d\uae09\uc5ec\u00b7\uadfc\ub85c\uc18c\ub4dd\uae08\uc561 \ub4f1 \uacc4\uc0b0\uc758 \uae30\ubcf8 \uc6a9\uc5b4\ub97c \ud655\uc778\ud569\ub2c8\ub2e4. \uae08\uc561\u00b7\uc694\uac74\uc740 \ud574\ub2f9 \uadc0\uc18d\uc5f0\ub3c4 \uae30\uc900\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><span style=\"display:block;color:#26735c;font-size:14px;font-weight:700;margin-top:12px;\">\uae00 \uc77d\uae30 \u2192<\/span><\/span><\/a>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 id=\"review-sources\" class=\"wp-block-heading\">\ucc38\uace0\uc790\ub8cc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nts.go.kr\/nts\/cm\/cntnts\/cntntsView.do?cntntsId=7870&amp;mi=6434\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uccad \uc5f0\ub9d0\uc815\uc0b0 \uc138\uc561\uacc4\uc0b0 \uc548\ub0b4<\/a>: \uc18c\ub4dd\uacf5\uc81c\u00b7\uc138\uc561\uacf5\uc81c\uc640 \ud658\uae09 \uacc4\uc0b0\uc758 \uad6c\ubd84<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nts.go.kr\/nts\/na\/ntt\/selectNttInfo.do?mi=&amp;nttSn=1347979\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uccad \uac04\uc18c\ud654 \uc548\ub0b4<\/a>: \uc870\ud68c \uc790\ub8cc\uc640 \uacf5\uc81c\uc694\uac74 \ud655\uc778<\/li>\n\n\n\n<li><a href=\"https:\/\/taxlaw.nts.go.kr\/\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\ubc95\ub839\uc815\ubcf4\uc2dc\uc2a4\ud15c<\/a>: \ubc95\ub839 \uc5f0\ud601\u00b7\uc138\ubc95\ud574\uc11d\ub840\u00b7\ud310\ub840\u00b7\uacb0\uc815\ub840 \uac80\uc0c9<\/li>\n\n\n\n<li><a href=\"https:\/\/www.law.go.kr\/lsLinkCommonInfo.do?lsJoLnkSeq=1033432915\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870<\/a>: \uc218\uc815\uc2e0\uace0\uc758 \uc694\uac74<\/li>\n\n\n\n<li><a href=\"https:\/\/law.go.kr\/lsLinkCommonInfo.do?chrClsCd=010202&amp;lsJoLnkSeq=1017648171\" target=\"_blank\" rel=\"noopener\">\uad6d\uc138\uae30\ubcf8\ubc95 \uc81c45\uc870\uc7582<\/a>: \uacbd\uc815\uccad\uad6c\uc758 \uc694\uac74<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><small>\uc790\ub8cc \ud655\uc778: 2026\ub144 10\uc6d4 18\uc77c. \ub300\ud45c \uc774\ubbf8\uc9c0\uc640 \ubcf8\ubb38 \uc124\uba85 \uadf8\ub9bc\uc740 AI \uc81c\uc791\uc785\ub2c8\ub2e4. \uc2e0\uccad\uc5d0\ub294 \ud574\ub2f9 \uadc0\uc18d\uc5f0\ub3c4\uc758 \ubc95\ub839\u00b7\uc548\ub0b4\uc640 \uc81c\ucd9c\ucc98 \uae30\uc900\uc744 \ud655\uc778\ud558\uc138\uc694.<\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud575\uc2ec \uc694\uc57d: \uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778\uc740 \uadc0\uc18d\uc5f0\ub3c4\u00b7\uacf5\uc81c \uc885\ub958 \u2192 \ub300\uc0c1\u00b7\uc9c0\ucd9c\u00b7\uc911\ubcf5 \u2192 \uc99d\ube59 \u2192 \uc801\uc6a9 \uadfc\uac70 \u2192 \uc81c\ucd9c \ud6c4 \uc624\ub958 \uc21c\uc11c\ub85c \uc9c4\ud589\ud558\uc138\uc694. \ub2e4\ub978 \uc0ac\ub78c\uc758 \ud658\uae09 \uc0ac\ub840\ubcf4\ub2e4 \ubcf8\uc778\uc758 \uc0ac\uc2e4\uad00\uacc4\uc640 \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uae30\uc900\uc744 \uba3c\uc800 \ub9de\ucd94\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uadfc\ub85c\uc18c\ub4dd \uc5f0\ub9d0\uc815\uc0b0\uc758 \uc18c\ub4dd\uacf5\uc81c\u00b7\uc138\uc561\uacf5\uc81c\ub97c \ud655\uc778\ud558\ub294 \uacf5\ud1b5 \uc21c\uc11c\ub97c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4. \uac1c\ubcc4 \ud56d\ubaa9\uc758 \uae08\uc561\uacfc \ud55c\ub3c4\ub97c \uacc4\uc0b0\ud558\uae30 \uc804\uc5d0 \uc0ac\uc6a9\ud560 \uc810\uac80\ud45c\uc785\ub2c8\ub2e4. \uc5f0\ub9d0\uc815\uc0b0 \uacf5\uc81c \ud655\uc778: \uadc0\uc18d\uc5f0\ub3c4\u00b7\uc885\ub958 \uad6c\ubd84 \uc5b4\ub514\uc5d0 \ubc18\uc601\ub418\ub098\uc694? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48,40],"tags":[348,312,236,244],"class_list":["post-1158","post","type-post","status-publish","format-standard","has-post-thumbnail","category-corporatelifetips","category-usefulinfo","tag-348","tag-312","tag-236","tag-244"],"_links":{"self":[{"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/posts\/1158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wikirizon.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1158"}],"version-history":[{"count":7,"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/posts\/1158\/revisions"}],"predecessor-version":[{"id":1411,"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/posts\/1158\/revisions\/1411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wikirizon.com\/index.php?rest_route=\/wp\/v2\/media\/1322"}],"wp:attachment":[{"href":"https:\/\/wikirizon.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wikirizon.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wikirizon.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}