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ݤ ڴ ڸ Ѵ. 3⸸ ⿹ݿ ϰ ڵ ̶, ù° ° ڼҵ 3° Ѳ ڼҵ .
ݸ, ҵ հ ų 1 1Ϻ 12 31ϱ κ ҵ(ڼҵҵ) ջϿ 4õ ʰθ . Ƿ ҵ ߵǸ ų յϰ ڸ 캸 ݸ鿡 Ҹϰ ȴ.
2011 εӴҵ 5õ̰, ڼҵ 3õ̸, ΰ ̼ ڳడ 2 ִٰ δ .
1. ڸ ų
ҵ 4õ 쿡 ռҵǥ ջ ƴϹǷ ҵ и ȴ.
• ռҵǥ : 50,000,000 - 7,100,000*) = 42,900,000
• ռҵ⼼ : (42,900,000 - 12,000,000) × 15% + 720,000 = 5,355,000
• õ¡(3Ⱓ) : (30,000,000 × 14%) × 3 = 12,600,000
• Ѻδ㼼 : 5,355,000 + 12,600,000 = 17,955,000
*) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000
2. 3ġ ڸ Ͻÿ
ҵ 4õ ʰϴ 쿡 (1) (2) ū ݾ ռҵ⼼ Ѵ.
(1) ⼼(A)
4õ õ¡(14) ϰ, 4õ ʰϴ ҵݾ Ͽ ٸ ռҵݾװ ջ ǥؿ ⺻ Ͽ Ǵ ջѴ.
Ѻδ㼼(+) = 23,215,000
(92,900,000*1) - 88,000,000) × 35% + 15,900,000 = 17,615,000
40,000,000 × 14% = 5,600,000
*1) 50,000,000 + 90,000,000 - 40,000,000 - 7,100,000*2) = 92,900,000
*2) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000
(2) ⼼(B)
ҵ Ͽ ش õ¡(25, 14 ) ϰ, ҵ ٸ ռҵݾ ǥؿ Ͽ ⺻ Ͽ Ǵ ջѴ.
Ѻδ㼼(+) = 17,955,000
90,000,000 × 14% = 12,600,000
(42,900,000*1) - 12,000,000) × 15% + 720,000 = 5,355,000
*1) 50,000,000 - 7,100,000*2) = 42,900,000
*2) ҵ = 1,500,000 × 4(⺻) + 500,000(ڳ) + 600,000(ǥذ) = 7,100,000
ڸ Ѳ ų ڸ 캸 526 δϰ ȴ. ڰ 4,000 ʰϰ ٸ ռҵ ִ 쿡 ų ڸ ͵ ̴.
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