¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(2000)»çȸ°³¹ßºñ
°ü:(2400)ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
Ç×:(2410)Áö¿ª°³¹ß
¼¼Ç×:(2412)±¤¿ª±³Åë½Ã¼³»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
2000
»çȸ°³¹ßºñ
5,373,250
7,044,550
¡â1,671,300
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     605,250]
2400
ÁÖÅù×Áö¿ª»çȸ°³¹ß
5,373,250
7,044,550
¡â1,671,300
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     605,250]
ºñ
2410
Áö¿ª°³¹ß
5,373,250
7,044,550
¡â1,671,300
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     605,250]
2412
±¤¿ª±³Åë½Ã¼³»ç¾÷
5,373,250
7,044,550
¡â1,671,300
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     605,250]
100
°æ»ó¿¹»ê
7,250
11,750
¡â4,500
120
°æ»óÀû°æºñ
7,250
11,750
¡â4,500
201
ÀϹݿºñ
5,000
5,000
0
5,000
5,000
0
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    ±¤¿ª±³Åë°³¼±´ëÃ¥¼ö¸³(¾È)À¯ÀΠ                 
      50,000¿øx50ºÎx2ȸ                                          
=
5,000
202
¿©ºñ
2,250
6,750
¡â4,500
2,250
6,750
¡â4,500
01 ±¹³»¿©ºñ
- 1 -
Àå(2000)»çȸ°³¹ßºñ
°ü:(2400)ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
Ç×:(2410)Áö¿ª°³¹ß
¼¼Ç×:(2412)±¤¿ª±³Åë½Ã¼³»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
  ±¤¿ª±³Åë°èȹ¹×ºÎ´ã±ÝÁ¦µµ¿î¿µÃßÁø¿©ºñ            
      45,000¿øx2¸íx5ÀÏx5ȸ                                       
=
2,250
200
»ç¾÷¿¹»ê
5,348,000
7,013,600
¡â1,665,600
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     580,000]
210
º¸Á¶»ç¾÷
5,068,000
6,700,000
¡â1,632,000
[±¹   4,768,000  ±³           0  ¾ç           0  µµ     300,000]
401
½Ã¼³ºñ¹×ºÎ
600,000
1,200,000
¡â600,000
´ëºñ
596,400
1,196,000
¡â599,600
01 ½Ã¼³ºñ
  ±¤¿ªµµ·Î»ç¾÷(¹é¾È~¿ÍÃÌ)                         
=
596,400
[±¹     298,200  ±³           0  ¾ç           0  µµ     298,200]
3,600
4,000
¡â400
03 ½Ã¼³ºÎ´ëºñ
  ±¤¿ªµµ·Î»ç¾÷½Ã¼³ºÎ´ëºñ                          
=
3,600
[±¹       1,800  ±³           0  ¾ç           0  µµ       1,800]
403
ÀÚÄ¡´ÜüÀÚ
4,468,000
5,500,000
¡â1,032,000
º»ÀÌÀü
4,468,000
5,500,000
¡â1,032,000
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
- 2 -
Àå(2000)»çȸ°³¹ßºñ
°ü:(2400)ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
Ç×:(2410)Áö¿ª°³¹ß
¼¼Ç×:(2412)±¤¿ª±³Åë½Ã¼³»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
  ±¤¿ªµµ·Î»ç¾÷                                    
    ´Ù»ê~È­¿ø(5.4§°)                              
=
2,228,000
[±¹   2,228,000  ±³           0  ¾ç           0  ±â           0]
    ¸Åõ~Áöõ(2.1§°)                              
=
1,990,000
[±¹   1,990,000  ±³           0  ¾ç           0  ±â           0]
    ÆÄ°è·Î~µ¿¸í(1.0§°)                            
=
250,000
[±¹     250,000  ±³           0  ¾ç           0  ±â           0]
220
ÀÚü»ç¾÷
280,000
313,600
¡â33,600
308
ÀÚÄ¡´ÜüÀÌ
280,000
313,600
¡â33,600
Àü
280,000
313,600
¡â33,600
08 ±âŸºÎ´ã±Ý
  ±âŸºÎ´ã±Ý                                      
    ±¤¿ª±³Åë½Ã¼³ºÎ´ã±Ý¡¼ö±Ý±¹°í±Í¼ÓºÐ            
      700,000,000¿øx40/100                                       
=
280,000
400
¿¹ºñºñµî
18,000
19,200
¡â1,200
- 3 -
Àå(2000)»çȸ°³¹ßºñ
°ü:(2400)ÁÖÅù×Áö¿ª»çȸ°³¹ßºñ
Ç×:(2410)Áö¿ª°³¹ß
¼¼Ç×:(2412)±¤¿ª±³Åë½Ã¼³»ç¾÷
¼¼¼¼Ç×:(420)±âŸ
°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
420
±âŸ
18,000
19,200
¡â1,200
308
ÀÚÄ¡´ÜüÀÌ
18,000
19,200
¡â1,200
Àü
18,000
19,200
¡â1,200
02 Â¡¼ö±³ºÎ±Ý
  ±¤¿ª±³Åë½Ã¼³ºÎ´ã±Ý¡¼ö±³ºÎ±Ý                    
      600,000,000¿øx3/100                                        
=
18,000
- 4 -
Àå(5000)Áö¿ø¹×±âŸ°æºñ
°ü:(5400)¿¹ºñºñ
Ç×:(5410)¿¹ºñºñ
¼¼Ç×:(5411)¿¹ºñºñ
¼¼¼¼Ç×:(410)¿¹ºñºñ
°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
5000
Áö¿ø¹×±âŸ°æºñ
534,750
439,550
95,200
5400
¿¹ºñºñ
534,750
439,550
95,200
5410
¿¹ºñºñ
534,750
439,550
95,200
5411
¿¹ºñºñ
534,750
439,550
95,200
400
¿¹ºñºñµî
534,750
439,550
95,200
410
¿¹ºñºñ
534,750
439,550
95,200
801
¿¹ºñºñ
534,750
439,550
95,200
  ¿¹ºñºñ                                          
=
534,750
¼¼  Ãâ  ÇÕ  °è
5,908,000
7,484,100
¡â1,576,100
- 5 -