{"id":11987,"date":"2022-07-05T10:12:59","date_gmt":"2022-07-05T01:12:59","guid":{"rendered":"http:\/\/seacenter.snuac.ac.kr\/?p=11987"},"modified":"2022-07-05T10:13:01","modified_gmt":"2022-07-05T01:13:01","slug":"%eb%b2%a0%ed%8a%b8%eb%82%a8-%eb%b2%a0%ed%8a%b8%eb%82%a8-%ed%88%ac%ec%9e%90-%ea%b5%ac%ec%a1%b0-%eb%b0%8f-%ea%b3%bc%ec%8b%a4%ec%86%a1%ea%b8%88-%ed%94%84%eb%a1%9c%ec%84%b8%ec%8a%a4","status":"publish","type":"post","link":"http:\/\/seacenter.snuac.ac.kr\/?p=11987","title":{"rendered":"[\ubca0\ud2b8\ub0a8] \ubca0\ud2b8\ub0a8, \ud22c\uc790 \uad6c\uc870 \ubc0f \uacfc\uc2e4\uc1a1\uae08 \ud504\ub85c\uc138\uc2a4"},"content":{"rendered":"\n

\ub4e4\uc5b4\uac00\ub294 \ub9d0<\/strong><\/p>\n\n\n\n

2\ub144\uac04 \ub2e4\uc0ac\ub2e4\ub09c\ud588\ub358 \ucf54\ub85c\ub098 \ud32c\ub354\ubbf9 \uc0ac\ud0dc\uac00 \uc885\ub8cc \uc218\uc21c\uc774 \ub418\uba74\uc11c, \uc218\ub9ce\uc740 \ud55c\uad6d \uae30\uc5c5\ub4e4\uc774 \ub2e4\uc2dc \ubca0\ud2b8\ub0a8\uc5d0 \ud22c\uc790 \ubc0f \uc9c4\ucd9c\uc744 \uace0\ub824\ud558\uc2dc\ub294 \uc2dc\uc810\uc774\uc2e0 \ub4ef \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ub0b4 \ud22c\uc790\uc640 \uad00\ub828\ud558\uc5ec\uc11c\ub294 \uac00\uc7a5 \uccab \ub2e8\ucd94\ub85c \uba3c\uc800 \ud22c\uc790\uc5d0 \ub300\ud55c \uad6c\uc870 (\uc790\ubcf8 \ubc0f \ucc28\uc785 \uad6c\uc870) \uc640 \uacfc\uc2e4\uc1a1\uae08 \ud504\ub85c\uc138\uc2a4 (\ubc30\ub2f9)\uc774 \uc6b0\uc120\uc801\uc73c\ub85c \uac80\ud1a0\uac00 \ud544\uc694\ud558\uc2e4 \uac83 \uc785\ub2c8\ub2e4. \uc774\uc640 \uad00\ub828\ud558\uc5ec \ubd80\uc815\ud655\ud55c \uc758\uc0ac\uacb0\uc815\ub4e4\uc774 \uc885\uc885 \ubc1c\uacac\ub418\uace4 \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\uc774 \uce7c\ub7fc\uc744 \ud1b5\ud574 – \ubca0\ud2b8\ub0a8\uc5d0 \ud22c\uc790\ub97c \uc9c4\ud589\ud558\uc2e4 \ub54c\uc5d0 \uace0\ubbfc\ud558\uc2dc\ub294 \ud22c\uc790\uad6c\uc870 (\uc790\ubcf8\uae08 \/ \ucc28\uc785\uae08) \uc640 \ud2b9\ud788, \ucc28\uc785\uae08\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \uc774\uc790\uc5d0 \ub300\ud55c \uc138\ubc95\uc0c1 \ucc98\ub9ac – \ubca0\ud2b8\ub0a8\uc5d0 \ud22c\uc790 \uc131\uacfc\ub85c\uc11c \uc774\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0, \uc774\uc5d0 \ub300\ud55c \uacfc\uc2e4\uc744 \ubcf8\uc0ac\ub85c \uc1a1\uae08\ud558\uc2dc\ub294 \ubc30\ub2f9 \ud504\ub85c\uc138\uc2a4 \ubc0f \uc774\uc640 \uad00\ub828\ub41c \uc138\ubb34\uc0c1 \ucc98\ub9ac\uc5d0 \ub300\ud558\uc5ec \ub9d0\uc500\ub4dc\ub824\ubcf4\uace0\uc790 \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

1. \uc815\uad00\uc790\ubcf8\uae08\uacfc \ud22c\uc790\uc790\ubcf8\uae08<\/strong><\/p>\n\n\n\n

\ubca0\ud2b8\ub0a8\uc5d0\ub294 \ud55c\uad6d\uc5d0 \uc5c6\ub294 \uac1c\ub150\uc73c\ub85c \ud22c\uc790\uc790\ubcf8\uae08 (Investment Capital)\uc774 \uaddc\uc815\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \ub0b4\uc6a9\uc5d0 \ub300\ud558\uc5ec \uc624\ud574\uac00 \uc788\uc73c\uc2e0 \uacbd\uc6b0\uac00 \ub2e4\uc218 \uc788\uc5b4\uc11c, \uc544\ub798\uc640 \uac19\uc774 \uc124\uba85 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n\n\n\n

– \uc815\uad00\uc790\ubcf8\uae08 (Charter Capital) : \uc790\uae30\uc790\ubcf8\uae08 \ud22c\uc790 \uae08\uc561 (\uc124\uc815 \ud6c4 90\uc77c \uc774\ub0b4 \ub0a9\uc785 \ud544\uc694)<\/p>\n\n\n\n

– \ud22c\uc790\uc790\ubcf8\uae08 (Investment Capital) : \ucd1d \ud22c\uc790\uc758 \ud55c\ub3c4. \uc2e4\ubb34\uc801\uc73c\ub85c\ub294 \uc7a5\uae30\ucc28\uc785\uae08\uc758 \ud55c\ub3c4\ub97c \uaddc\uc815 (\ud22c\uc790\uc790\ubcf8\uae08 \u2013 \uc815\uad00\uc790\ubcf8\uae08\uc758 \ucc28\uc774\ub97c \ud574\uc678 \uc7a5\uae30\ucc28\uc785\uae08\uc758 \ud55c\ub3c4\ub85c \uc124\uc815, \ucd5c\ub300 3\ub144 \uc774\ub0b4 \ucc28\uc785 \uc2e4\ud589)<\/p>\n\n\n\n

\ubc95\uc778\uc774 \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\uae30 \uc704\ud558\uc5ec \ud544\uc694\ud55c \uc790\uae08\uc744 100\uc774\ub77c\uace0 \ud560 \ub54c, \ud68c\uc0ac\ub294 \uc774\ub97c \uc804\uccb4 \uc790\uae30\uc790\ubcf8\uae08\uc73c\ub85c \ud22c\uc790\ud560\uc9c0, \ucc28\uc785\uae08 (\ubcf8\uc0ac\ub85c\ubd80\ud130\uc758 \ucc28\uc785\uae08 \ud639\uc740 \uae08\uc735\uae30\uad00\uc73c\ub85c\ubd80\ud130\uc758 \ucc28\uc785\uae08) \uc744 \uc77c\ubd80 \ud65c\uc6a9\ud560\uc9c0\uc5d0 \ub300\ud574 \uace0\ubbfc\ud558\uc2dc\uac8c \ub429\ub2c8\ub2e4. \ucd5c\uc801\ud654\ub41c \uc790\ubcf8\uad6c\uc870\uc5d0 \ub300\ud574\uc11c\ub294 \ud68c\uc0ac\uc758 \uad6c\uc870\ub098 \uc601\uc5c5\uc0c1\ud669\uc5d0 \ub530\ub77c \ucc28\uc774\uac00 \uc788\uaca0\uc2b5\ub2c8\ub2e4\ub9cc, \uae30\ubcf8\uc801\uc73c\ub85c \ubcf8\uc0ac\uc5d0\uc11c \ubaa8\ub4e0 \uc790\uae08\uc744 \ud22c\uc790\ud55c\ub2e4\uace0 \uac00\uc815\ud560 \ub54c, \ud68c\uc0ac\ub294 [\uc815\uad00\uc790\ubcf8\uae08]\uc740 \uccad\uc0b0 \uc804 \ud68c\uc218\ud560 \uc218\uac00 \uc5c6\uc73c\ub098, [\ucc28\uc785\uae08]\uc5d0 \ub300\ud574\uc11c\ub294 \ud2b9\uc815 \uae30\ud55c \uc774\ud6c4\uc5d0 \ud68c\uc218\uac00 \uac00\ub2a5\ud558\ubbc0\ub85c, \ud68c\uc0ac\uc758 \ud22c\uc790\uae08\uc744 \ud2b9\uc815 \uae30\uac04 \uc774\ud6c4\uc5d0 \ud68c\uc218\ud558\ub294 \ubaa9\uc801\uc73c\ub85c\uc11c \uac01 \ubc95\uc778\uc740 \ucc28\uc785\uae08\uc744 \ud1b5\ud55c \ud22c\uc790 \uad6c\uc870\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uace0\ub824\ud558\uc2e4 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

\uc774\uc640 \uad00\ub828\ud558\uc5ec \uc911\uc694\ud55c \uac83\uc740 \uc678\uad6d\uc778 \ud22c\uc790\ubc95\uc778\uc73c\ub85c \ud22c\uc790\ub4f1\ub85d\uc99d (IRC) \uc744 \ubc1c\uae09\ubc1b\ub294 \uc2dc\uc810\uc5d0 \ud68c\uc0ac\ub294 \ud22c\uc790\uc790\ubcf8\uae08\uacfc \uc815\uad00\uc790\ubcf8\uae08\uc744 \uc124\uc815\ud558\uc2dc\uac8c \ub418\ub294\ub370, \uc774\ub54c \ucd08\uae30 \ud22c\uc790 \uacfc\uc815\uc5d0\uc11c \ubcf8\uc0ac\ub85c\ubd80\ud130\uc758 \uc7a5\uae30\ucc28\uc785\uae08\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc0c1\ud669\ub4e4\uc744 \uace0\ub824\ud558\uc2dc\uc5b4 \uc815\uad00\uc790\ubcf8\uae08\uacfc \ud22c\uc790\uc790\ubcf8\uae08 \uae08\uc561\uc744 \uc124\uc815\ud558\uc154\uc57c \ud558\ub294 \uc810\uc785\ub2c8\ub2e4. (ex. \ud22c\uc790\uc790\ubcf8\uae08 100\ub9cc\ubd88 \/ \uc815\uad00\uc790\ubcf8\uae08 30\ub9cc\ubd88\uc744 \uc124\uc815\ud558\ub294 \uacbd\uc6b0, \uc7a5\uae30\ucc28\uc785\uae08\uc73c\ub85c 70\ub9cc\ubd88\uc744 \uc218\ub839\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4)<\/p>\n\n\n\n

2. \ud574\uc678 \ucc28\uc785\uae08\uc5d0 \ub300\ud55c \uc678\ud658 \uaddc\uc815<\/strong><\/p>\n\n\n\n

\ud574\uc678 \ucc28\uc785\uae08\uc740 \ub2e8\uae30\ucc28\uc785 (1\ub144 \uc774\ub0b4) \uc640 \uc911\uc7a5\uae30 \ucc28\uc785 (1\ub144 \uc774\uc0c1)\uc73c\ub85c \uad6c\ubd84\ub418\ub294\ub370, \ub2e8\uae30\ucc28\uc785\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud2b9\ubcc4\ud55c \uc81c\ud55c\uc774 \uc5c6\uc73c\ub098, \uc911\uc7a5\uae30\ucc28\uc785\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud604\ud589 \uc678\ud658\uaddc\uc815\uc5d0 \ub530\ub77c \u201c\ud22c\uc790\ub4f1\ub85d\uc99d(IRC) \uc801\uc2dc\ub41c \ud22c\uc790\uc790\ubcf8\uae08 \uacfc \uc815\uad00\uc790\ubcf8\uae08\uc758 \ucc28\uc774\ub97c \ucd08\uacfc\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4\u201d<\/p>\n\n\n\n

\ub354\ubd88\uc5b4, \uc7a5\uae30\ucc28\uc785\uae08\uc758 \uacbd\uc6b0\uc5d0\ub294 \ubca0\ud2b8\ub0a8 \ub0b4 \uc790\uae08\uc744 \uc218\ub839\ud558\uc2dc\uae30 \uc804 \uc911\uc559\uc740\ud589\uc758 \uc11c\uba74 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc11c\uba74 \uc2b9\uc778\uc744 \ubc1b\uae30 \uc704\ud558\uc5ec \ud68c\uc0ac\ub294 [\ucc28\uc785\uae08\uc561, \uc0c1\ud658\uc77c\uc815, \uc774\uc790\uc728, \uc774\uc790\uc9c0\uae09\ubc29\uc2dd, \ubc1c\uc0dd \uc138\uae08\uc5d0 \ub300\ud55c \ubd80\ub2f4\uc8fc\uccb4 \ub4f1] \uc81c\ubc18 \uacc4\uc57d\uc815\ubcf4\ub4e4\uc744 \uba85\ud655\ud788 \ud558\uc5ec \uc911\uc559\uc740\ud589\uc5d0 \uc2e0\uccad\uc744 \ud558\uc5ec\uc57c \ud558\uba70, \ud5c8\uac00\uc5d0\ub294 \ub300\uccb4\uc801\uc73c\ub85c \uc57d 3\uc8fc \ub0b4\uc678\uc758 \uc2dc\uc77c\uc774 \uc18c\uc694\ub418\ubbc0\ub85c, \uac01 \ubc95\uc778\uc5d0\uc11c\ub294 \ucc28\uc785 \uc9c4\ud589 \uc774\uc804\uc5d0 \ud574\ub2f9 \uc808\ucc28\ub97c \uc900\uc218\ud560 \uc218 \uc788\ub3c4\ub85d \uc8fc\uc758\ub97c \uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ub354\ubd88\uc5b4 \ud574\uc678 \ucc28\uc785\uae08\uc740 \ub2e8\uae30 \/ \uc7a5\uae30\ucc28\uc785\uae08\uc744 \uad6c\ubd84\ud558\uc9c0 \uc54a\uace0, \ubc18\ub4dc\uc2dc \uac01 \uc678\uad6d\uc778\ud22c\uc790\ubc95\uc778\uc758 \u201c\uc9c1\uc811\uc790\ubcf8\uae08\uacc4\uc88c (Direct Investment Capital Account)\u201d\ub85c \uc218\ub839\uc744 \ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \uc885\uc885 \ub2e8\uae30\ucc28\uc785\uae08\uc744 \uae09\ud558\uac8c \ubcf4\ub0b4\uc2dc\ub294 \uacfc\uc815\uc5d0\uc11c \uc77c\ubc18\uacc4\uc88c (Demand Deposit) \ub97c \ud1b5\ud558\uc2dc\ub294 \uacbd\uc6b0\uac00 \uc788\uc73c\uc2e0\ub370, \uc774 \uacbd\uc6b0 \uc815\uc0c1\uc801\uc778 \ud574\uc678 \uc0c1\ud658\uc774 \uc5b4\ub824\uc6b4 \uc810\uc744 \uc720\uc758\ud558\uc154\uc57c \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

3. \uc774\uc790 \ube44\uc6a9\uc5d0 \ub300\ud55c \uc138\ubc95\uc0c1 \ucc98\ub9ac<\/strong><\/p>\n\n\n\n

\ud22c\uc790\uad6c\uc870\ub97c \uc790\uae30\uc790\ubcf8\uae08 \uc77c\ubd80, \uc5ed\uc678 \ucc28\uc785\uae08 \uc77c\ubd80\ub85c \uad6c\uc131\ud558\ub294 \uacbd\uc6b0\ub294 \ucc28\uc785\uae08 \uc6d0\uae08\uc744 \ud2b9\uc815 \uae30\ud55c \ub0b4\uc5d0 \ud68c\uc218\ud560 \uc218 \uc788\ub2e4\ub294 \uace0\ub824\uc0ac\ud56d \uc774\uc678\uc5d0, \uace0\uc815\uc801\uc778 \uc774\uc790\ube44\uc6a9\uc744 \ubcf8\uc0ac\ub85c \ud68c\uc218\ud558\uace0 \uc774\ub97c \ubc95\uc778\uc138\ubc95\uc0c1 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uc7a5\uc810\uc774 \uc788\uc2b5\ub2c8\ub2e4. (\uc774\uc640 \ube44\uad50\ud558\uc5ec, \uc804\uccb4 \uc790\uae30\uc790\ubcf8\uc744 \ud1b5\ud55c \ud22c\uc790\ub294 \uac01 \uc5f0\ub9d0\uc815\uc0b0 \uc774\ud6c4\uc5d0 \uc774\uc775\uae08\uc5d0 \ub300\ud55c \ubc30\ub2f9\ub9cc\uc774 \uacfc\uc2e4\uc1a1\uae08\uc758 \uc6d0\ucc9c\uc73c\ub85c \uac00\ub2a5\ud55c\ub370, \uc774\ub294 \ubc95\uc778\uc138\ub97c \uc774\ubbf8 \ub0a9\ubd80\ud55c \ud615\ud0dc\ub85c\uc11c \uc774\uc790\ube44\uc6a9\uacfc \ube44\uad50\ud558\uc5ec \ubcfc \ub54c \uc138\ubb34\uc0c1 \ubd88\uc774\uc775\uc774 \uc788\uc2b5\ub2c8\ub2e4)<\/p>\n\n\n\n

\ub2e4\ub9cc, \ubca0\ud2b8\ub0a8 \uc815\ubd80\uc5d0\uc11c\ub294 \ud574\ub2f9 \uc774\uc790\ube44\uc6a9\uc744 \ubc95\uc778\uc138\ubc95\uc0c1 \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ud558\uae30 \uc704\ud55c \uc870\uac74\uc73c\ub85c \uc5ec\ub7ec \uc81c\ud55c\uc744 \ud558\uace0 \uc788\uc73c\ubbc0\ub85c, \uac01 \ud68c\uc0ac\uc5d0\uc11c \uc774\ub97c \uc8fc\uc758 \uae4a\uac8c \ud310\ub2e8\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud604\uc7ac \ubca0\ud2b8\ub0a8 \uc138\ubb34\uc0c1 \uc774\uc790\ube44\uc6a9\uc774 \uc190\uae08 \uc81c\ud55c\ub418\ub294 \ucf00\uc774\uc2a4\ub294 \ub300\ud45c\uc801\uc73c\ub85c \uc544\ub798\uc640 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

(1) \uc790\ubcf8\uae08 \ubbf8\ub0a9\uc785\uc2dc \uc774\uc790\ube44\uc6a9\uc758 \uc190\uae08\uc0b0\uc785 \uc81c\ud55c (Circular 96\/2015)<\/strong><\/p>\n\n\n\n

– \ud68c\uc0ac\uac00 \uc790\ubcf8\uae08\uc744 \ubbf8\ub0a9\uc785\ud55c \uc0c1\ud0dc\uc5d0\uc11c \ucc28\uc785\uae08\uc774 \uc788\ub294 \uacbd\uc6b0, \ubbf8\ub0a9\uc785\uae08\uc561\uc5d0 \uc900\ud558\uc5ec \uad00\ub828 \uc774\uc790\ube44\uc6a9\uc744 \uc190\uae08 \ubd88\uc0b0\uc785\ub429\ub2c8\ub2e4 (\uc790\ubcf8\uae08 \ubbf8\ub0a9\uc785 \uae08\uc561 \/ \ucd1d \ucc28\uc785 \uae08\uc561) x \uc774\uc790\ube44\uc6a9<\/p>\n\n\n\n

(2) \uc911\uc559\uc740\ud589 \uacf5\uc2dc \uc774\uc790\uc728\uc758 150% \uc774\uc0c1\uc778 \uacbd\uc6b0\uc758 \uc190\uae08\uc0b0\uc785 \uc81c\ud55c (Circular 96\/2015)<\/strong><\/p>\n\n\n\n

– \uc124\uc815\ub41c \uc774\uc790\uc728\uc774 \uc911\uc559\uc740\ud589 \uacf5\uc2dc\uc774\uc790\uc728\ubcf4\ub2e4 1.5\ubc30\uc774\uc0c1 \ub192\uc740 \uacbd\uc6b0, \ud574\ub2f9 \ucd08\uacfc\ubd84\uc740 \uc190\uae08\ubd88\uc0b0\uc785\ub429\ub2c8\ub2e4. \ud604\uc7ac \uc911\uc559\uc740\ud589 \uacf5\uc2dc \uc774\uc790\uc728\uc740 VND\uae30\uc900 9%\uc73c\ub85c \ubcc0\uacbd\ub418\uc9c0 \uc54a\uace0 \uc788\uc73c\ub098, \uc678\ud654\ub294 \ubcc4\ub3c4\ub85c \uacf5\uc2dc\ub97c \ud558\uc9c0 \uc54a\uace0 \uc788\uc2b5\ub2c8\ub2e4. (\uc774\uc804 \uacf5\uc2dc\ub41c \uc774\uc790\uc728\uc740 \uc57d 4-6% \uc218\uc900\uc785\ub2c8\ub2e4)<\/p>\n\n\n\n

(3) EBITDA 30% \uc774\uc0c1\uc758 \uc774\uc790\ube44\uc6a9 \uc190\uae08\uc0b0\uc785 \uc81c\ud55c (Decree 68\/2020)<\/strong><\/p>\n\n\n\n

– \ud2b9\ud788 \ud2b9\uc218\uad00\uacc4\uc790 \ubc95\uc778\uac04 \ucc28\uc785\uac70\ub798\uc5d0 \ub300\ud558\uc5ec \uc774\uc790\ube44\uc6a9\uc774 \ud68c\uc0ac\uc758 \uc138 \uc804, \uac10\uac00\uc0c1\uac01\uc804 \uc601\uc5c5\uc774\uc775\uc774 30% \uc774\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0, \uc774\uc5d0 \ub300\ud55c \ucd08\uacfc\ubd84\uc740 \uc190\uae08\ubd88\uc0b0\uc785\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \ud574\ub2f9 \ucd08\uacfc\ubd84\uc740 \ud5a5\ud6c4 5\ub144\uac04 \uc774\uc6d4\ub418\uc5b4 \uc190\uae08\uc0b0\uc785 \uac00\ub2a5\uc131\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

(4) \ud604\uae08\uc2dc\uc7ac \uacfc\ub2e4\uc2dc, \ubb34\uc774\uc790 \ub300\uc5ec\uae08\/\uc120\uc9c0\uae09\uae08\uc774 \uc788\ub294 \uacbd\uc6b0, \uc138\ubb34\uc870\uc0ac \uc2e4\ubb34\uc0c1 \uc81c\ud55c<\/strong><\/p>\n\n\n\n

– \ud68c\uc0ac\uac00 \uad00\ub828 \ucc28\uc785\uae08\uc774 \uc788\uc5b4 \uc774\uc790\ub97c \uc9c0\uae09\ud558\uace0 \uc788\uc73c\ub098, \uc774\uc640 \ubcc4\ub3c4\ub85c \ud2b9\uc218\uad00\uacc4\uc790\uc5d0\uac8c \ubb34\uc774\uc790 \ub300\uc5ec\uae08\uc774 \uc788\uac70\ub098, \ubc95\uc778\uc7a5\uc5d0\uac8c \uc120\uc9c0\uae09\uae08\uc774 \uc788\ub294 \ub4f1\uc758 \ud2b9\uc218\uc801\uc778 \uc0c1\ud669\uc774 \uc788\ub294 \uacbd\uc6b0, \uc138\ubb34\uc870\uc0ac \uc2e4\ubb34\uc0c1 \uc774\uc790\ube44\uc6a9\uc5d0 \ub300\ud55c \ubd80\uc815\uc774 \uc788\ub294 \uacbd\uc6b0\uac00 \uc885\uc885 \ud655\uc778\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\ub354\ubd88\uc5b4, \ubc95\uc778\uc138 \ube44\uc6a9\uc778\uc815\uacfc \ubcc4\ub3c4\ub85c, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud574\uc678\ub85c \uc774\uc790\ube44\uc6a9\uc744 \uc1a1\uae08\ud558\uac8c \ub418\ub294 \uacbd\uc6b0 \uc774\uc790\uc218\uc775\uc774 \ubc1c\uc0dd\ud558\ub294 \ud574\uc678\ubc95\uc778\uc5d0 \ub300\ud558\uc5ec \uc6d0\ucc9c\uc9d5\uc218\uc138(\uc678\uad6d\uc778\uacc4\uc57d\uc790\uc138)\ub85c 5%\uc758 \ubcc4\ub3c4 \uc138\uae08\uc744 \ubd80\uacfc\ud569\ub2c8\ub2e4. \uc774\ub294 \ubca0\ud2b8\ub0a8 \ubc95\uc778 \uce21\uc5d0\uc11c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec \ub0a9\ubd80\ud558\ub3c4\ub85d \ud558\ubbc0\ub85c \uc8fc\uc758\ub97c \uc694\ud569\ub2c8\ub2e4. (\uc989, 100VND\ub97c \uc774\uc790\ube44\uc6a9\uc73c\ub85c \uc1a1\uae08\ud558\ub294 \uacbd\uc6b0, 5VND\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0, 95VND\ub97c \uc9c0\uae09\ud558\uac8c \ub418\ub294 \uac83\uc774\ubbc0\ub85c, 5VND \uc138\uae08\uc774 \ucd94\uac00\uc801\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \uac83\uc785\ub2c8\ub2e4)<\/p>\n\n\n\n

4. \ubc30\ub2f9\uc5d0 \uad00\ud55c \ubc95\ub839 \ubc0f \ud504\ub85c\uc138\uc2a4<\/strong><\/p>\n\n\n\n

\ubc30\ub2f9\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 Circular 186\/2010\/TT-BTC\uc5d0 \uc790\uc138\ud788 \uaddc\uc815\ub418\uc5b4 \uc788\uc73c\uba70, \uad00\ub828 \ud504\ub85c\uc138\uc2a4\ub97c \uc544\ub798\uc640 \uac19\uc774 \uc694\uc57d\ud569\ub2c8\ub2e4..<\/p>\n\n\n\n

\uc678\uad6d\ud22c\uc790\uc790\ub4e4\uc740 \ub9e4\ub144 \uacb0\uc0b0\uc744 \uc885\ub8cc\ud55c \ud6c4, \ud655\uc815 \ubc95\uc778\uc138\uc2e0\uace0\uc11c\uc5d0 \uae30\ucd08\ud558\uc5ec \uc774\uc775\uc789\uc5ec\uae08\uc744 \ubaa8\ud68c\uc0ac\uc5d0 \uc1a1\uae08\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\ub2f9\uc774 \uac00\ub2a5\ud55c \uc774\uc775\uc740 [\ub2f9\ud574\uc5f0\ub3c4 \uc21c\uc774\uc775 + \uc774\uc804\uc5f0\ub3c4\uc758 \ub204\uc801 \uc774\uc775\uc789\uc5ec\uae08 \u2013 \uc7ac\ud22c\uc790 \ubaa9\uc801\uc758 \uc774\uc775\uc900\ube44\uae08]<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \ubcf4\ud1b5\uc758 \ubc95\uc778\uc740 [\uc774\uc775\uc900\ube44\uae08]\uc744 \uc124\uc815\ud558\ub294 \uacbd\uc6b0\uac00 \ud754\uce58 \uc54a\uc73c\ubbc0\ub85c, \uc77c\ubc18\uc801\uc73c\ub85c\ub294 [\ub2f9\ud574\uc5f0\ub3c4 \uacb0\uc0b0 \uc774\ud6c4\uc758 \uc774\uc775\uc789\uc5ec\uae08]\uc774 \ud55c\ub3c4\uac00 \ub418\uba70, \uc774\uc775\uc789\uc5ec\uae08 \uc911 \ud3c9\uac00\uc774\uc775\uc774\ub098 \uc678\ud658\ucc28\uc561 \ub4f1 \ubbf8\uc2e4\ud604 \uc190\uc775\uc740 \uc81c\uc678\ub418\ub294 \uac83\uc73c\ub85c \uc774\ud574\ud558\uc2dc\uba74 \ub418\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\ubc30\ub2f9\uc744 \uc704\ud558\uc5ec\ub294 \ubca0\ud2b8\ub0a8 \ubc95\uc778\uc740 \uc774\uc775\ubc30\ub2f9\uae08\uc758 \uc1a1\uae08 \uc804 \ucd5c\uc18c 7 \uc77c \uc804\uc5d0 \uad00\ud560 \uc138\ubb34\uc11c\uc5d0 \uc1a1\uae08\uacc4\ud68d\uc744 \ud1b5\uc9c0\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4. \uc774\uc5d0 \uad00\ub828\ub41c \uc138\ubb34\uc11c + \uc740\ud589 \uc1a1\uae08 \uc808\ucc28\ub294 \uc544\ub798\uc640 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

1\ub2e8\uacc4. \uc138\ubb34\uc11c \uc2e0\uace0<\/strong> – \ud544\uc694\uc11c\ub958: \ubc30\ub2f9\uc2e0\uccad\uc11c, \ub2f9\ud574\uc5f0\ub3c4 \uac10\uc0ac\ubcf4\uace0\uc11c, \ubc95\uc778\uc138 \uc5f0\ub9d0 \uc2e0\uace0\uc11c, \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc11c<\/p>\n\n\n\n

2\ub2e8\uacc4. \uc740\ud589 \uc1a1\uae08<\/strong> – \ud544\uc694\uc11c\ub958: \uc678\ud658\uc1a1\uae08\uc2e0\uccad\uc11c, \ub2f9\ud574\uc5f0\ub3c4 \ubc95\uc778\uc138 \uc5f0\ub9d0 \uc2e0\uace0\uc11c \ubc0f \uc138\uae08 \ub0a9\ubd80 \uc99d\uba85\uc11c, \uc8fc\uc8fc\ucd1d\ud68c \uacb0\uc758\uc11c, \uc815\uad00, \ub2f9\ud574\uc5f0\ub3c4 \uac10\uc0ac\ubcf4\uace0\uc11c, \ud22c\uc790\ub4f1\ub85d\uc99d (IRC), \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d (ERC) \uacf5\uc99d\ubcf8<\/p>\n\n\n\n

5. \ubc30\ub2f9\uc5d0 \uc788\uc5b4 \uc81c\ud55c\uc774 \ub418\ub294 \uc2e4\ubb34\uc801 \ucf00\uc774\uc2a4<\/strong><\/p>\n\n\n\n

\ubc30\ub2f9\uc740 \u2018\uc774\uc775\uc789\uc5ec\uae08 \ud55c\ub3c4\u2019 \ub0b4\uc5d0\uc11c \uac00\ub2a5\ud558\ubbc0\ub85c, \ub204\uc801\uc190\uc2e4\uc744 \uae30\ub85d\ud558\uace0 \uc788\ub294 \ubc95\uc778\uc5d0\uc11c\ub294 \ubc30\ub2f9 \uc808\ucc28 \uc9c4\ud589\uc774 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\uc775\uc789\uc5ec\uae08\uc774 (+)\uc778 \uacbd\uc6b0\uc5d0\ub3c4 \uc2e4\ubb34\uc801\uc73c\ub85c \ubc30\ub2f9\uc774 \uc81c\ud55c\uc774 \ub418\ub294 \ucf00\uc774\uc2a4\ub294 \ub300\ud45c\uc801\uc73c\ub85c \uc544\ub798\uc640 \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

 – \uc790\ubcf8\uae08 \ub0a9\uc785\uc5d0 \ud558\uc790\uac00 \uc788\ub294 \uacbd\uc6b0: <\/strong>\uc790\ubcf8\uae08 \ub0a9\uc785\uc744 \uae30\ud55c \ub0b4 \uc644\ub8cc\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ud574\ub2f9 \ubc95\uc778\uc740 \uc5ec\ub7ec \ud22c\uc790 \uad00\ub828 \uc81c\ud55c\ub4e4\uc774 \ubc1c\uc0dd\ud558\uac8c \ub429\ub2c8\ub2e4. (ex. \uc99d\uc790 \uc81c\ud55c, \uc9c0\ubd84\uc774\uc804 \uc81c\ud55c \ub4f1) \ubc30\ub2f9\uc740 \ud22c\uc790\uc790\ubcf8\uc5d0 \ub300\ud55c \uc774\uc775\uae08 \ud68c\uc218\uc774\ubbc0\ub85c, \ud68c\uc0ac\uac00 \uc790\ubcf8\uae08 \ub0a9\uc785\uc744 \uc644\ub8cc\ud558\uc9c0 \uc54a\uc740 \uc0c1\ud0dc\ub85c \uc774\uc775\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc2e4\ubb34\uc801\uc73c\ub85c \ubc30\ub2f9 \ud504\ub85c\uc138\uc2a4 \uc9c4\ud589\uc5d0 \uc138\ubb34\uc11c \ud5c8\uac00\ub97c \ub4dd\ud558\uc9c0 \ubabb\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

\uc774 \uacbd\uc6b0, \ud574\ub2f9 \ubc95\uc778\uc740 \ubbf8\ub0a9\uc785 \uc790\ubcf8\uae08\uc744 \ud604\uae08\/\ud604\ubb3c \ub4f1\uc73c\ub85c \uc2e4\uc81c \ub0a9\uc785\ud558\uac70\ub098, \ud604 \uc774\uc775\uc789\uc5ec\uae08\uc5d0\uc11c \ubbf8\ub0a9\uc785 \uc790\ubcf8\uae08\uc744 \ud22c\uc785 \uc804\ud658 (ex. \ubb34\uc0c1\uc99d\uc790) \ud558\ub294 \ud615\ud0dc\ub85c \ub0a9\uc785\uc744 \uc644\ub8cc\ud55c \uc0c1\ud0dc\ub85c \ubc30\ub2f9 \ud504\ub85c\uc138\uc2a4\ub97c \uc9c4\ud589\ud558\ub3c4\ub85d \ud558\uc5ec\uc57c \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

 – \ubbf8\uc2e4\ud604 \uc774\uc775 (\ud22c\uc790\uc790\uc0b0 \ud3c9\uac00\uc774\uc775, \uc678\ud658\ud3c9\uac00\ucc28\uc775 \ub4f1) : <\/strong>\ubc30\ub2f9\uc740 \uc2e4\uc81c \uc2e4\ud604\ub41c \uc774\uc775\uc744 \ub300\uc0c1\uc73c\ub85c \ud569\ub2c8\ub2e4. \ub300\ud45c\uc801\uc778 \ubbf8\uc2e4\ud604 \uc774\uc775\uc778 \ud22c\uc790\uc790\uc0b0 \ud3c9\uac00\uc774\uc775 \uc99d\uac00\ubd84, \uc5f0\ub9d0 \ubbf8\uc2e4\ud604 \uc678\ud658\ucc28\uc775\uc740 \ud574\ub2f9 \uc790\uc0b0\uc744 \uc2e4\ud604 (\ud310\ub9e4, \ud658\uc804 \ub4f1) \ud558\uae30 \uc804\uc5d0\ub294 \uc2e4\ud604\ub41c \uc774\uc775\uc774 \uc544\ub2c8\ubbc0\ub85c, \ub2f9\ud574\uc5f0\ub3c4 \ubc30\ub2f9\uac00\ub2a5 \uc774\uc775\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

 – \uc774\uc775\uc789\uc5ec\uae08 \ub0b4 \uc774\uc775\uc900\ube44\uae08 \uc124\uc815 \uacbd\uc6b0 (\ud22c\uc790\ubc95\uc778 \uc124\ub9bd\uc2dc\uc758 \ub2e8\uacc4\ubcc4 \ud22c\uc790 \uc99d\uc561 \ub4f1):<\/strong> \ud68c\uc0ac\uac00 \ub300\uaddc\ubaa8 \ud22c\uc790\ub97c \uc9c4\ud589\ud558\ub294 \uacbd\uc6b0, \ud22c\uc790 \uad00\ub828 \uc790\ubcf8\uae08 \uc124\uc815\uc744 \uc218\ub144\uc5d0 \uac78\uccd0 \ub2e8\uacc4\ubcc4\ub85c \uc124\uc815\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \ud68c\uc0ac\ub294 \uac01 \ub2e8\uacc4\ubcc4\ub85c \uc2e0\uaddc \uc790\ubcf8\uc744 \ud604\uae08\/\ud604\ubb3c \ub4f1\uc73c\ub85c \uc2e4\uc81c \ub0a9\uc785\ud558\uac70\ub098, \uae30 \uc774\uc775\uc789\uc5ec\uae08\uc744 \uac01 \ub2e8\uacc4\uc758 \ud22c\uc790\uae08\uc73c\ub85c \uc804\ud658\ud558\ub294 \uac83\uc744 \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud6c4\uc790\uc758 \uacbd\uc6b0, \uc774\ub294 \uae30 \ubc1c\uc0dd \ub204\uc801 \uc774\uc775\uc789\uc5ec\uae08 \uc911 \uc77c\ubd80\ub97c \uc774\uc775\uc900\ube44\uae08\uc73c\ub85c Appropriation \ud558\ub294 \uac83\uc73c\ub85c\uc11c, \ud574\ub2f9 \uae08\uc561\uc740 \ubc30\ub2f9 \uac00\ub2a5 \uc774\uc775\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n

6. \ubc30\ub2f9 \uad00\ub828 \uc138\uae08<\/strong><\/p>\n\n\n\n

\ubc30\ub2f9\uc740 \ubc95\uc778\uc138 \ub0a9\ubd80\ub97c \uc644\ub8cc\ud55c \uc21c\uc774\uc775\uc744 \uc9d1\ud589\ud558\ub294 \uac83\uc774\ubbc0\ub85c, \uc774\uc5d0 \ub300\ud55c \ucd94\uac00 \ubc30\ub2f9\uc138\uac00 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0 \uc911\ubcf5\uacfc\uc138 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud558\ubbc0\ub85c, \uc77c\ubc18\uc801\uc778 \uacbd\uc6b0\uc5d0\ub294 \ubc30\ub2f9\uc138\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, 2\uc778 \uc774\uc0c1\uc758 \uac1c\uc778\ud22c\uc790\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uac1c\uc778\uc758 \ud22c\uc790\uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08\uc73c\ub85c 5%\uc758 \uc18c\ub4dd\uc138\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4 (\uc774\ub294 \ubc95\uc778\uc774 \ubc30\ub2f9\uc744 \uc9c4\ud589\ud560 \ub54c \uc6d0\ucc9c\uc9d5\uc218\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4)<\/p>\n\n\n\n

 – \uac1c\uc778 \ud22c\uc790\uc778 \uacbd\uc6b0:<\/strong><\/p>\n\n\n\n

l  1\uc778 \uac1c\uc778\ud22c\uc790\uc758 \uacbd\uc6b0 \ubc30\ub2f9\uc138 : \uc5c6\uc74c.<\/p>\n\n\n\n

l  2\uc778 \uc774\uc0c1\uc758 \uac1c\uc778\ud22c\uc790\uc758 \uacbd\uc6b0 \ubc30\ub2f9\uc138 : 5% (\uac1c\uc778\uc18c\ub4dd\uc138)<\/p>\n\n\n\n

 – \ubc95\uc778(\ubcf8\uc0ac) \ud22c\uc790\uc778 \uacbd\uc6b0:<\/strong> \ubc30\ub2f9\uc138 \uc5c6\uc74c.<\/p>\n\n\n\n

7. \ud55c\uad6d\uc5d0\uc11c\uc758 \ud22c\uc790 \ud68c\uc218\uc5d0 \ub530\ub978 \uc138\uae08<\/strong><\/p>\n\n\n\n

\uc704 \ub9d0\uc500\ub4dc\ub9b0 \ubc30\ub2f9\uc138\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ubc1c\uc0dd\ub420 \uc218 \uc788\ub294 \uc138\uae08\uc774\ub098, \ud55c\uad6d\uc5d0\uc11c \uac70\uc8fc\uc790\uc778 [\uac1c\uc778] \ud639\uc740 [\ubc95\uc778]\uc774 \ubc30\ub2f9\uc5d0 \ub530\ub978 \uc218\uc775\uc744 \uc218\ub839\ud558\uac8c \ub420 \ub54c\uc5d0\ub294, \ud55c\uad6d\uc138\ubc95\uc5d0 \ub530\ub77c \uc138\uae08\uc774 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

– \ubc95\uc778\ud22c\uc790\uc790\uc758 \uacbd\uc6b0, \ubc30\ub2f9\uc744 \uc218\ub839\ud558\ub294 \uc2dc\uc810\uc5d0 \ud55c\uad6d\ubc95\uc778 \uc785\uc7a5\uc5d0\uc11c \uacfc\uc138\uc18c\ub4dd\uc774 \ubc1c\uc0dd\ud558\uac8c \ub418\uba70, \uc774\ub294 \uc77c\ubc18 \ubc95\uc778\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\uc911\uacfc\uc138 \ubc29\uc9c0\ub97c \uc704\ud558\uc5ec \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uae30 \ub0a9\ubd80\ud55c \ubc95\uc778\uc138\uc561\uc740 \uac04\uc811\ub0a9\ubd80\uc138\uc561 \uacf5\uc81c\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

– \uac1c\uc778\ud22c\uc790\uc790\uc758 \uacbd\uc6b0, \ubc30\ub2f9\uc744 \uc218\ub839\ud558\ub294 \uc2dc\uc810\uc5d0 \uc885\ud569\uc18c\ub4dd\uc138 \uacfc\uc138\uac00 \ubc1c\uc0dd\ud558\uac8c \ub429\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ud22c\uc790\uc18c\ub4dd\uc740 \ubcc4\ub3c4\ub85c \ubd84\ub9ac \uacfc\uc138\ub418\ub294 \uac83\uacfc \ube44\uad50\ud558\uc5ec, \ud55c\uad6d\uc5d0\uc11c\ub294 \ud574\uc678\ubc30\ub2f9\uc18c\ub4dd \/ \uadfc\ub85c\uc18c\ub4dd \ub4f1\uc744 \uc804\uccb4 \ud569\uacc4\ud558\uc5ec \uc885\ud569\uc18c\ub4dd\uc138 \uacfc\uc138\uac00 \ub418\ubbc0\ub85c \ud55c\uad6d\uc5d0\uc11c\uc758 \uc2e0\uace0\uc5d0 \uc720\uc758\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\uc911\uacfc\uc138 \ubc29\uc9c0\ub97c \uc704\ud558\uc5ec \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uae30 \ub0a9\ubd80\ud55c \uac1c\uc778\uc18c\ub4dd\uc138\uc5d0 \ub300\ud574\uc11c\ub294 \uacbd\uc6b0\uc5d0 \ub530\ub77c \uc138\uc561\uacf5\uc81c\ub97c \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\uc18c\uacb0<\/strong><\/p>\n\n\n\n

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<\uc800\uc791\uad8c\uc790 : \u24d2 KOTRA \uff06 KOTRA \ud574\uc678\uc2dc\uc7a5\ub274\uc2a4><\/p>\n","protected":false},"excerpt":{"rendered":"

\ub4e4\uc5b4\uac00\ub294 \ub9d0 2\ub144\uac04 \ub2e4\uc0ac\ub2e4\ub09c\ud588\ub358 \ucf54\ub85c\ub098 \ud32c\ub354\ubbf9 \uc0ac\ud0dc\uac00 \uc885\ub8cc \uc218\uc21c\uc774 \ub418\uba74\uc11c, \uc218\ub9ce\uc740 \ud55c\uad6d \uae30\uc5c5\ub4e4\uc774 \ub2e4\uc2dc \ubca0\ud2b8\ub0a8\uc5d0 \ud22c\uc790 \ubc0f \uc9c4\ucd9c\uc744 \uace0\ub824\ud558\uc2dc\ub294 \uc2dc\uc810\uc774\uc2e0 \ub4ef \ud569\ub2c8\ub2e4. \ubca0\ud2b8\ub0a8 \ub0b4 \ud22c\uc790\uc640 \uad00\ub828\ud558\uc5ec\uc11c\ub294 \uac00\uc7a5 \uccab \ub2e8\ucd94\ub85c \uba3c\uc800 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-11987","post","type-post","status-publish","format-standard","hentry","category--in-"],"acf":[],"_links":{"self":[{"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/posts\/11987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11987"}],"version-history":[{"count":1,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/posts\/11987\/revisions"}],"predecessor-version":[{"id":11988,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=\/wp\/v2\/posts\/11987\/revisions\/11988"}],"wp:attachment":[{"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11987"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/seacenter.snuac.ac.kr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}