¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(110)ÀΰǺñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
3000
[±¹ 420,523,178  ±³   2,654,200  ¾ç  54,949,000  ±â     421,971]
°æÁ¦°³¹ßºñ
760,129,940
733,311,116
26,818,824
[µµ 281,581,591                                                ]
3300
±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
360,872,003
372,937,959
¡â12,065,956
[±¹ 157,599,800  ±³           0  ¾ç  54,949,000  µµ 148,323,203]
3320
Ä¡¼öÀç³­°ü¸®
78,553,325
95,581,896
¡â17,028,571
[±¹  43,520,000  ±³           0  ¾ç           0  µµ  35,033,325]
3321
Ä¡¼ö¹æÀç»ç¾÷
78,553,325
95,581,896
¡â17,028,571
[±¹  43,520,000  ±³           0  ¾ç           0  µµ  35,033,325]
100
°æ»ó¿¹»ê
208,774
215,511
¡â6,737
110
ÀΰǺñ
33,015
31,293
1,722
101
ÀΰǺñ
33,015
31,293
1,722
33,015
31,293
1,722
02 ¼ö´ç
  ÃÊ°ú±Ù¹«¼ö´ç                                    
    ½Ã°£¿Ü±Ù¹«¼ö´ç         6,840¿øx6¸íx40½Ã°£x12¿ù
=
19,700
    ¾ß°£±Ù¹«¼ö´ç                18,239¿øx2¸íx365ÀÏ
=
13,315
120
°æ»óÀû°æºñ
175,759
184,218
¡â8,459
201
ÀϹݿºñ
107,385
116,044
¡â8,659
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
107,385
116,044
¡â8,659
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    Ä¡¼ö»ç¾÷°ü·ÃÀÚ·áÀ¯ÀÎ(7Á¾)                     
=
14,000
    ¿þ´õ´º½ºÁ¤º¸È°¿ë¼ö¼ö·á          600,000¿øx12¿ù
=
7,200
    Àç³­°ü¸®°èȹ¼­µîÀ¯ÀΠ        600,000¿øx8Á¾x4ȸ
=
19,200
    ±¹°¡¾ÈÀü°ü¸®Á¤º¸½Ã½ºÅÛ¹é¾÷Å×ÀÌÇÁ±¸ÀÔ          
      150,000¿øx20°³                                             
=
3,000
    »ç¹«¿ëÇ°±¸ÀԵ                              
=
2,708
    Àç³­°ü¸®¿µ»ó¹°Á¦ÀÛ                            
=
10,000
  °ø°ø¿ä±Ý¹×Á¦¼¼                                  
    ¹æÀçÁ¤º¸½Ã½ºÅÛÈ«¼ö¼ö¹®È¸¼±»ç¿ë·á              
      364,500¿øx12¿ù                                             
=
4,374
    ¹æÀçÇùȸºñ                                    
=
3,000
    ±â»óÀÚ·áÀÌ¿ë·á                  100,000¿øx12¿ù
=
1,200
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ¿î¿µ¼ö´ç                                        
    ÀçÇØ¿µÇâÆò°¡½ÉÀÇÀ§¿ø¼ö´ç¹×¿©ºñ                
      100,000¿øx12¸íx4ȸ                                         
=
4,800
    ÀçÇØ¿¹¹æÆ÷½ºÅÍ°ø¸ð½É»çÀ§¿ø¼ö´ç¹×¿©ºñ          
      100,000¿øx10¸íx1ȸ                                         
=
1,000
    Áö¿ª¾ÈÀü´ëÃ¥À§¿ø¼ö´ç         50,000¿øx50¸íx1ȸ
=
2,500
  ±Þ·®ºñ                                          
    ÀçÇØ¡¤Àç³­´ëÃ¥»óȲ±Ù¹«Àڱ޽ĺñ                
      5,000¿øx15¸íx120ÀÏ                                         
=
9,000
    »óȲ½Ç±Ù¹«Àڱ޽ĺñ           5,000¿øx2¸íx365ÀÏ
=
3,650
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
    ´Ü¸»±â±â´Éº¸°­                   600,000¿øx6´ë
=
3,600
    ¹æÀçÁ¤º¸½Ã½ºÅÛ                   500,000¿øx9´ë
=
4,500
    ±¹°¡¾ÈÀü°ü¸®Á¤º¸½Ã½ºÅÛÁÖÀü»ê±âµî              
      ¼­¹ö,DB¹×À¥·ÎÁ÷     171,660,000¿øx8%x1/2x1.1
=
7,554
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
      DB¹×À¥·ÎÁ÷               64,800,000¿øx8%x1.1
=
5,703
      ±¹°¡¾ÈÀü°ü¸®Á¤º¸½Ã½ºÅÛÁÖÀü»ê±âº¸Çè·á        
      90,000,000¿øx0.4%x1.1                                      
=
396
202
¿©ºñ
56,574
56,574
0
56,574
56,574
0
01 ±¹³»¿©ºñ
  Ä¡¼ö»ç¾÷ÃßÁø¿©ºñ                                
=
56,574
203
¾÷¹«ÃßÁøºñ
8,500
8,500
0
8,500
8,500
0
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
  ÀçÇØ¿¹¹æ¹×º¹±¸¾÷¹«ÃßÁø                          
=
4,000
  ÇÏõ°³º¸¼ö¹×´Ü¼Ó¾÷¹«ÃßÁø                        
=
4,500
301
ÀϹݺ¸»ó±Ý
3,300
3,100
200
3,300
3,100
200
11 ±âŸº¸»ó±Ý
  ÀçÇØ´ëÃ¥À¯°ø¹Î°£Àι׿ì¼ö±â°ü½Ã»ó                
      20,000¿øx50¸í                                              
=
1,000
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(120)°æ»óÀû°æºñ
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  Àç³­°ü¸®¾÷¹«À¯°ø¹Î°£Àνû󠠠        20,000x20¸í
=
400
  ÀçÇØ¿¹¹æÆ÷½ºÅÍ°ø¸ð¿ì¼öÀ۽ûó(14¸í)              
    ÃÖ¿ì¼ö»ó                         300,000¿øx1¸í
=
300
    ¿ì¼ö»ó                           200,000¿øx3¸í
=
600
    Àå·Á»ó                          100,000¿øx10¸í
=
1,000
200
»ç¾÷¿¹»ê
74,990,021
92,200,087
¡â17,210,066
[±¹  43,520,000  ±³           0  ¾ç           0  µµ  31,470,021]
210
º¸Á¶»ç¾÷
74,324,666
91,289,657
¡â16,964,991
[±¹  43,520,000  ±³           0  ¾ç           0  µµ  30,804,666]
401
½Ã¼³ºñ¹×ºÎ
18,616,000
24,199,000
¡â5,583,000
´ëºñ
18,564,000
24,117,000
¡â5,553,000
01 ½Ã¼³ºñ
  ¼öÇØ»ó½ÀÁö°³¼±»ç¾÷(10Áö±¸)                      
=
18,564,000
[±¹  12,952,000  ±³           0  ¾ç           0  µµ   5,612,000]
52,000
82,000
¡â30,000
03 ½Ã¼³ºÎ´ëºñ
  ¼öÇØ»ó½ÀÁö°³¼±»ç¾÷ºÎ´ëºñ                        
=
52,000
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(210)º¸Á¶»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
[±¹      36,000  ±³           0  ¾ç           0  µµ      16,000]
403
ÀÚÄ¡´ÜüÀÚ
55,708,666
67,090,657
¡â11,381,991
º»ÀÌÀü
55,708,666
67,090,657
¡â11,381,991
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  ÀçÇØÀ§ÇèÁö±¸Á¤ºñ                                
=
6,480,000
[±¹   5,400,000  ±³           0  ¾ç           0  µµ   1,080,000]
  ÇϵµÁؼ³»ç¾÷                                    
=
3,933,333
[±¹   2,950,000  ±³           0  ¾ç           0  µµ     983,333]
  ¼öÇØ»ó½ÀÁö°³¼±»ç¾÷                              
=
30,934,333
[±¹  21,582,000  ±³           0  ¾ç           0  µµ   9,352,333]
  ±¹°¡¾ÈÀü°ü¸®Á¤º¸½Ã½ºÅÛ±¸Ãà»ç¾÷                  
=
720,000
[±¹     600,000  ±³           0  ¾ç           0  µµ     120,000]
  ÅÂdz"¸Å¹Ì"ÇÇÇغ¹±¸ºñ                            
    ÇÏõ(Áö¹æ2±Þ)                                 
=
7,082,000
    ¼ÒÇÏõ                                        
=
6,059,000
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(210)º¸Á¶»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
    µµ½Ã¹æÀç½Ã¼³                                  
=
500,000
220
ÀÚü»ç¾÷
665,355
910,430
¡â245,075
206
Àç·áºñ
3,000
3,000
0
  ºÒ¿ì¼¼´ë¾ÈÀüÁ¡°ËÀç·á±¸ÀÔ        20,000¿øx150¼¼´ë
=
3,000
308
ÀÚÄ¡´ÜüÀÌ
555,000
820,550
¡â265,550
Àü
555,000
820,550
¡â265,550
01 ÀÚÄ¡´Üü°æ»óº¸Á¶±Ý
  ¾Èµ¿¡¤ÀÓÇÏÈ£¼ö¿î°ü¸®»ç¾÷¼Ò¿î¿µºñÁö¿ø            
=
555,000
403
ÀÚÄ¡´ÜüÀÚ
104,355
58,380
45,975
º»ÀÌÀü
104,355
58,380
45,975
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  ÀçÇØ¿¹¤ý°æº¸¤ýÁ¤º¸½Ã¼³À¯Áöº¸¼ö(673°³¼Ò)         
      347,850,000¿øx30/100                                       
=
104,355
405
ÀÚ»êÃëµæºñ
3,000
28,500
¡â25,500
3,000
28,500
¡â25,500
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
  ¿¡¾îÄÁ(1´ë)                                     
=
1,000
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3300)±¹ÅäÀÚ¿øº¸Á¸°³¹ßºñ
Ç×:(3320)Ä¡¼öÀç³­°ü¸®
¼¼Ç×:(3321)Ä¡¼ö¹æÀç»ç¾÷
¼¼¼¼Ç×:(220)ÀÚü»ç¾÷
°ú                 ¸ñ
Àü   ³â   µµ
ºñ      ±³
¿¹  »ê  ¾×
»ê          Ãâ          ±â          ÃÊ
¿¹   »ê   ¾×
Áõ  ¡â  °¨
Àå.°ü.Ç×.¼¼Ç×.¼¼¼¼Ç×
¸ñ
  ÅÚ·¹ºñÁ¯(Àç³­»óȲ½Ç¿ë)           1,000,000¿øx2´ë
=
2,000
400
¿¹ºñºñµî
3,354,530
3,166,298
188,232
420
±âŸ
3,354,530
3,166,298
188,232
702
±â±ÝÀüÃâ±Ý
3,354,530
3,166,298
188,232
  ÀçÇØ´ëÃ¥±â±ÝÁ¶¼º                                
      1,006,359,000,000¿ø/3³âx0.008                              
=
2,683,624
  Àç³­°ü¸®±â±ÝÁ¶¼º                                
      1,006,359,000,000¿ø/3³âx0.002                              
=
670,906
¼¼  Ãâ  ÇÕ  °è
2,201,800,000
1,996,300,000
205,500,000
- 8 -