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- Çö Ȳ -
1) ÃÑ°ø»ç±Ý¾× : 100¾ï¿ø
2) ¹°°¡º¯µ¿Á¶Á¤¹æ¹ý : Áö¼öÁ¶Á¤À²
3) Á¶Á¤±âÁØÀÏ : '97. 2. 28ÀÏ
4) ¿¹Á¤°øÁ¤Ç¥»ó Á¶Á¤±âÁØÀÏ('97. 2. 28)ÀÌÀü ÀÌÇàºÐ : 20¾ï¿ø
5) »êÃâÁö¼öÁ¶Á¤À² : 5%
6) ¹°°¡º¯µ¿ Á¶Á¤ ½ÅûÀÏ : '97. 11. 20ÀÏ
7) ¼±±Ý±Þ ¼ö·É¾× ¹× ÀÏÀÚ : 30¾ï¿ø(100¾ï¿øÀÇ 30%)'97. 4. 19ÀÏ ¼ö·É
8) ¹°°¡º¯µ¿ Á¶Á¤½ÅûÀϱîÁöÀÇ ±â¼º±Ý ÇöȲ
¨ç ±â¼º±Ý ½Åû±Ý¾× : 40¾ï
¨è ½Ç¼ö·É ±â¼º±Ý¾× : 28¾ï¿ø(40¾ï¿ø-(40¾ï¿øX30%)=28¾ï¿ø)
- ÀÇ °ß -
¡²"°©" ¼³ - ¹ßÁÖó¡³
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ex) (40¾ï¿ø -20¾ï¿ø) x KÄ¡(5%) = 1¾ï¿ø(°øÁ¦±Ý¾×)
¡Ø 40¾ï¿ø : ½Åû ±â¼º´©°è
¡Ø 20¾ï¿ø : Á¶Á¤ÀÏ ÀÌÀü ÀÌÇàºÐ
¡²"À»" ¼³ - ½Ã°ø»ç¡³
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ex) (28¾ï¿ø -20¾ï¿ø) x KÄ¡(5%) = 4õ¸¸¿ø
¡Ø 28¾ï¿ø : ½Ç ¼ö·É ±â¼º´©°è
¡Ø 20¾ï¿ø : Á¶Á¤ÀÏ ÀÌÀü ÀÌÇàºÐ
¸¸ÀÏ, ¼±±Ý±ÞÀ» Á¶Á¤±âÁØÀÏ ÀÌÀü¿¡ ¼ö·ÉÇÏ¿´´Ù¸é ¼±±Ý±Þµµ °øÁ¦´ë»ó¿¡ ¼ÓÇÏ¿© °øÁ¦ÇÏ°í, ¶ÇÇÑ ±â¼º±Ýµµ ½Åû±â¼º±Ý¿¡ ÀÇ°Å °øÁ¦Çϸç ÀÌÁßÀ¸·Î °øÁ¦µÈ´Ù°í »ç·áµÊ. |