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ȸ
絵
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- ȸ 롤 1 - 롤 нǽ нǽŰ ΰ нǰ
- ΰ 2 (ŷ Ȯο 1, ȸ 絵 1)
- 絵. û (ΰ )
- ֽ ִ ֽ Ǵ Ź
- ŸŰ༭
|
ȸ
絵 |
- ȸ 롤 1 - 롤 нǽ нǽŰ ΰ нǰ
- ΰ
- 絵. û (ǥ̻ ΰ)
- 纻 1
- 1
- ̻ȸ ǰἭ (䱸ϴ 쿡 )
- ֽ ִ ֽ Ǵ Ź
- ŸŰ༭
- ݰ꼭
|
̹
ܱ ü ȸ 絵 |
Ϲ ѹα̳
̹ ܱ ü 쿡 ȸ 絵
. ٸ, 繫ҿ ̹ Ǵ ؿ üڿԴ ΰ ߱ÿ ΰ
Ȯ ־߸ ΰ ߱ ֱ ּ Ҽ 絵
ҵ漼 ֹμ Ű, ÷Ͽ ΰ û Ȯ
繫ҿ ΰ ߱ ƾ Ѵ.
|
ϵ Ϻ |
- ȸ 롤
- 纻
- Ǵ ֹǥ
- ΰ
- 絵 û (ΰ )
|
Ÿܱ |
- ȸ 롤
- 纻
- 絵 û()-SIGNATURE () ǰ Ȯ
- ش Ȯμ (SIGNATURE CERTIFICATION)
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-絵ÿ
Ϲ̸, ȸ н ÿ н ΰ Ͽ ϰ ϰ н Ͽ
Ͽ Ѵ. 忡 ȸ нǽ нǽŰ ϰ, ȸ2κ ΰ
÷ؾ ϴ ־, ȸ Ű Ѵ.
ֽ ִ 쿡 鿡 ΰ Ͽ ̸ ݳؾ ϸ, ֽ н ÿ ֽ н
ΰ ϰ ϰ ؾ Ѵ. Ϻ 쿡 ֽ нǽ
( ǰ) ؾ 쵵 ִ. |
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[
] |
ȸ |
- ȸ û (û )
- ֹεϵ 1
- (ݸ) 3 - 6 ( ̳ 䱸ϴ )
- ̷¼
- ȸ Ͻ ڳ 3 ֹεϵ ÷( ڳ
ּҿ ȣ ÷)
- ֹε 纻(ĸ) 1
|
ȸ |
- ȸ û (ΰ )
- 纻 1
- 1 - Ǿ ÿ
÷
- ֹεϵ 1
- ̷¼ 1
- (ݸ) 3 - 6
|
-ÿ Ϲ̳, 忡 ΰ(ȸ
ż) 䱸ϴ 쵵 ִ. |
|
|
[
] |
- ȸ ݳ ( 롤 )
- 纻 1
- 1 -
Ǿ ÿ ÷
- ֹεϵ 1
- ̷¼ 1
- (ݸ) 3 - 6
- 忡 û 䱸ϴ
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[ǰ] |
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ִµ ʿ Ѵ.
̸ Ḧ Ǻ ؿ üü 94 6 17 Ǹ鼭
ֱٿ κ 3355 ϰ ִ. ü ȸ
쵵 ִµ ̴ ʹ ٸ. |
|
絵 ߰ (Ǵ
繫) ûϸ, ÿ Ḧ Ѵ. Ϻ
ȸ ̻() Ⱓ̶ Ͽ Ⱓ ҿDZ Ѵ. Ⱓ
Ḧ ؾ߸ ȸ 츦 ִ. κ
忡 ϸ, ŷ ִ. ȸ 20 -
1(üü 30 ̳) ߱ ȴ. ̷ ߱ Ⱓ 忡
ȸ Ȯ ƾ ϱ ̸, ȸ ȸ Ǿ ִ
Ȯ ִ. ̷ν Ϸᰡ Ǿ, ݿ ִ.
漼, 絵 絵ҵ漼 ֹμ ؾ Ѵ. |
|
-
ΰ
- 忡 ȸ ο
Ǵ ְ ʴ ִ. ݴ ȸ ȸ
Ǵ ִ. 忡 ű ȸ ÿ ȸ
ȸ, ȸ ܱ ȸ 忡 ° Ͽ.
̺о оߴ ȸ Ȯ ʾҰ,
ʿ ϴٰ ̿ ȸ系Է Դ. ̴ ؼ
ƴϱ 忡 , Ȥ 忡 Ͼϸ
̸ ϴ 쵵 ʾҴ. 鿡 , ̵
, 忡 ν ʷ
ֱ ϰ ִ ̴. ƹ ȸ ̰,
ȸ ̶ Ϲ 忡 ̹ ֱ ̴.
-
ܱ ȸ -
ܱ ȸ ȸ ȸ
Ű ϰ ҽŰ Ѵ. ܱ ȸ
㰡 Ҽ ǰ . ̴ ܱ ȸ ο
о ߱ ̶ Ģ ߾ ܱοԸ ȴٰ Ѵ.(ȸ
Ƿ ) 쿡 ܱο о غ ŭ ü
忡 ȸ 縦 ŷ ϱ Ѵ. ,
ΰ о簡 о 쿡 Ǻ 嵵 Ƿ
忡 Ȯ Ͽ Ѵ. |
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ȸ Ǻ濡 ʿ 絵 . ÿ ϴ. ٸ,
Ű ּ κ 3 ̳ Ű ؾ Ѵ. ,
10% , Ű .
Ű
- ȸ 絵 û 纻
- ȣ ( ּ ֽ εϵ )
- ǥ Ű ΰ꼭
|
ӽ
|
ȸ ӿ ϴ. Ͽ 1ο
ûѴ. 絵 쿡 1 Ӹ Ŀ ִ.
ʿ Ʒ .
ӽ
- ȸ 롤 1
- ȣ
- ȣ ü ΰ( ) 1
- ȣ ü (ΰ )
- ȣ ü Ǽ (ΰ )
- (ȸ ) ֹεϵ 1
- (ȸ ) ( ) 3
- ̷¼ 忡 䱸
- Ӽ
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絵 ҵ漼() |
1. ⳻ :
(1) Ű ǰŷ -
ǰŷ= 絵 (2) 絵 -
ʰ(250/1δ 1ȸ (ε, Ÿڻ Ű
))
- ʿ(漼+(
÷))=⼼ (3) ⼼ *
(ǥ)=ݾ (4) ݾ * 10%(αѳ νÿ
)
| |
2. Ű : 絵 2 ϱ
οǿ
Ű
3. :
ǥؾ -
絵 ҵ漼 |
- 1,200 - 6%
- 1,200 ʰ ~ 4,600 - 15% ( 108)
- 84,600 ʰ ~ 8,800 - 24% ( 522)
- 8,800 ʰ ~ 30,000 - 35% ( 1,490)
- 30,000 ʰ - 38% ( 2,390 )
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ֹμ(漼) |
絵ҵ漼 10%
絵 Ű 30 ̳ ְ û Ű |
() |
1. ⳻: Ⱓ-5Ⱓ հȹ
= (( ð ) -
(ǥ)) *
(ǥ)
3. ǥ:
-
|
|
-
10% - 20% (
1õ) - 30% (
6õ) - 40% ( 1
6õ) - 50% ( 4
6õ) | | | |
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[ݰ - 絵()] |
μ() |
- ⳻ :
(絵-氡-ʿ) * - Ű, :
ȸ迬 ϰջ ó |
ΰġ () |
Һ ȭ 뿪 ŷԿ ־ Ǵ ΰġ
Ͽ Ǵ (,ȸ ټ äϴ , Ļ
ƴ Ǵ ԵǹǷ ǹ ȯ ƴ) |
Ưΰ () |
ȸ ټ 踦 ֱ ϴ
ȸ ϰ (ſ, ֱ,ֱ Ŭ700, )
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|
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[ݰ
- (/)] |
漼(漼) |
1. ⳻ :
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1 2ȸ ġ ü ϴ ǥ
ŸŴ ŷ ݾ ݾ 2.2%
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氡 ((ȸ + ǰ + ߰)-VAT)2.2%
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2. Ű :
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꼭 (ӱǥ) ŸŰ༭
///// 繫ҿ Ű |
|
ǰ ڷ Ͽ
ұû(,û) 30 ̳ Ű |
3. : 纻 ( )1,
纻 1, ŸŰ༭ 4. : Ű ߺε
Ͽ ü Ǵ ŰⰣ
Ⱓ
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