¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
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                                                ]
3100
³ó¼ö»ê°³¹ßºñ
316,525,924
278,232,187
38,293,737
[±¹ 222,035,169  ±³   2,654,200  ±â     119,040  µµ  91,717,515]
3120
Ãà¼ö»êÁøÈï
58,222,404
49,218,484
9,003,920
[±¹  27,777,605  ±³   2,654,200  ¾ç           0  µµ  27,790,599]
3121
Ãà»êÁøÈï»ç¾÷
6,816,575
6,291,575
525,000
[±¹   2,590,641  ±³           0  ¾ç           0  µµ   4,225,934]
100
°æ»ó¿¹»ê
107,533
120,386
¡â12,853
120
°æ»óÀû°æºñ
107,533
120,386
¡â12,853
201
ÀϹݿºñ
33,550
32,600
950
33,550
32,600
950
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    Ãà»ê»ç¾÷°èȹ¼­À¯ÀΠ         10,000¿øx200ºÎx6ȸ
=
12,000
    ÇÑ¿ìÇùÀÇȸÀÚ·á¹×°í±ÞÀ°»ý»ê±³ÀçµîÀ¯ÀΠ         
      10,000¿øx200ºÎx5ȸ                                         
=
10,000
  ¿î¿µ¼ö´ç                                        
    Ãà»ê»ê¾÷¹ßÀüÁ¾ÇÕ´ëÃ¥±³À°¹×¼¼¹Ì³ª°­»ç¼ö´ç¿©ºñ
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
                                                                 
=
3,000
    °æºÏÇѿ챤¿ªºê·£µåÃßÁøÀ§¿øȸÀ§¿ø¼ö´ç          
      50,000¿øx15¸íx2ȸ                                          
=
1,500
    °¡Ãà¹æ¿ªÇùÀÇȸÀ§¿ø¼ö´ç       50,000¿øx12¸íx2ȸ
=
1,200
  ±Þ·®ºñ                                          
    Ãà»ê¾÷¹«ÃßÁøƯ±ÙÀڱ޽ĺñ      5,000¿øx5¸íx90ÀÏ
=
2,250
    ±¸Á¦¿ª¹æ¿ª¾÷¹«ÃßÁøƯ±ÙÀڱ޽ĺñ                
=
2,600
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
    »ç¹«¿ë±â±â                       200,000¿øx5Á¾
=
1,000
202
¿©ºñ
43,020
43,020
0
43,020
43,020
0
01 ±¹³»¿©ºñ
  Ãà»ê¾÷¹«ÃßÁø¿©ºñ                                
=
43,020
203
¾÷¹«ÃßÁøºñ
12,500
12,000
500
12,500
12,000
500
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  Ãà»ê¾÷°æÀï·ÂÁ¦°í¾÷¹«ÃßÁø                        
=
8,000
  °¡ÃàÀü¿°º´¿¹¹æ¾÷¹«ÃßÁø                          
=
4,500
301
ÀϹݺ¸»ó±Ý
18,003
32,306
¡â14,303
3,843
3,796
47
08 °øÀͱٹ«¿ä¿øº¸»ó±Ý
  ºÀ±Þ                           19,367¿øx2¸íx12¿ù
=
465
  »ó¿©±Ý                             465,000¿øx1/6
=
78
  Á߽ĺñ                         3,500¿øx2¸íx300ÀÏ
=
2,100
  ±³Åëºñ                         1,500¿øx2¸íx300ÀÏ
=
900
  ÇǺ¹ºñ                             150,000¿øx2¸í
=
300
13,700
28,050
¡â14,350
09 Çà»ç½Çºñº¸»ó±Ý
  Ãà»ê°æÀï·Â°­È­±³À°µîÂü°¡Àڱ޽ĺñ                
      5,000¿øx800¸í                                              
=
4,000
  ¼±ÁøÁ¶»ç·á»ý»ê»ç¾÷ÇöÀå±³À°Âü¼®ÀÚ¿©ºñº¸»ó        
      42,000¿øx50¸íx2ÀÏ                                          
=
4,200
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  ¼öÀÇ»çÀÓ»ó°­½ÀȸÂü°¡Àڱ޽ĺñ       5,000¿øx300¸í
=
1,500
  Ãà»ê¹°ºê·£µåÀüÂü°¡ÀڽǺñº¸»ó                    
=
4,000
460
460
0
11 ±âŸº¸»ó±Ý
  Ãà»ê¾÷¹«ÃßÁøÀ¯°øÀڽû󠠠          20,000¿øx23¸í
=
460
303
Æ÷»ó±Ý
460
460
0
  Ãà»ê»ç¾÷ÃßÁøÀ¯°ø°ø¹«¿ø½Ã»ó(23¸í)                
=
460
200
»ç¾÷¿¹»ê
6,709,042
6,171,189
537,853
[±¹   2,590,641  ±³           0  ¾ç           0  µµ   4,118,401]
210
º¸Á¶»ç¾÷
3,192,843
3,548,817
¡â355,974
[±¹   2,590,641  ±³           0  ¾ç           0  µµ     602,202]
206
Àç·áºñ
124,992
44,000
80,992
  ´ß´ºÄ¹½½º´¿¹¹æ¾à±¸ÀÔ(31,000õ¼ö)                
=
124,992
[±¹     124,992  ±³           0  ¾ç           0  ±â           0]
308
ÀÚÄ¡´ÜüÀÌ
1,895,421
1,617,817
277,604
Àü
1,895,421
1,617,817
277,604
01 ÀÚÄ¡´Üü°æ»óº¸Á¶±Ý
  °¡Ãà¹æ¿ª¾àÇ°±¸ÀÔºñ(11Á¾)                        
=
1,637,371
[±¹   1,301,619  ±³           0  ¾ç           0  µµ     335,752]
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  ¿¹¹æÁ¢Á¾½Ã¼úºñ(374õµÎ)                         
=
258,050
[±¹     190,500  ±³           0  ¾ç           0  µµ      67,550]
403
ÀÚÄ¡´ÜüÀÚ
1,172,430
1,887,000
¡â714,570
º»ÀÌÀü
1,172,430
1,887,000
¡â714,570
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  Ãà»êºÐ´¢Ã³¸®½Ã¼³Áö¿ø(238°³¼Ò)                   
=
1,172,430
[±¹     973,530  ±³           0  ¾ç           0  µµ     198,900]
220
ÀÚü»ç¾÷
3,516,199
2,622,372
893,827
206
Àç·áºñ
54,000
24,000
30,000
  »çÀϸ®ÁöÁ¦Á¶Ã·°¡Á¦±¸ÀÔ            80,000¿øx300Æ÷
=
24,000
  ±ä±Þ°¡Ãà¹æ¿ª¾àÇ°±¸ÀÔ                            
=
30,000
307
¹Î°£ÀÌÀü
158,809
0
158,809
128,809
0
128,809
02 ¹Î°£°æ»óº¸Á¶
  ¹æ¿ª¿ä¿ø³óÀåäÇ÷È°µ¿Áö¿ø                        
      2,064,234¿øx26¸íx12¿ùx20/100                               
=
128,809
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
30,000
0
30,000
04 ¹Î°£Çà»çº¸Á¶À§Å¹
  Ãà»ê¹°°¡°Ý¾ÈÁ¤´ëÃ¥Çà»çÁö¿ø      10,000,000¿øx2ȸ
=
20,000
  ¾ÆÄ«½Ã¾Æ¹ú²ÜÃàÁ¦Áö¿ø                            
=
10,000
308
ÀÚÄ¡´ÜüÀÌ
2,006,940
1,911,072
95,868
Àü
2,006,940
1,911,072
95,868
01 ÀÚÄ¡´Üü°æ»óº¸Á¶±Ý
  Á¥¼Ò´É·Â°³·®»ç¾÷          47,000¿øx1400µÎx30/100
=
19,740
  ¿ï¸ªÇѿ캸Á¸»ç¾÷                                
    ¾Ï¼Û¾ÆÁö¹ÝÀÔ¿î¼Ûºñ(50µÎ)                      
      200,000¿øx50µÎx30/100                                      
=
3,000
    ¹èÇÕ»ç·á¿î¼Ûºñ(30,000Æ÷)                      
      60,000,000¿øx30/100                                        
=
18,000
    Àΰø¼öÁ¤»çÀΰǺñ(1¸í)      16,800,000¿øx30/100
=
5,040
  Ãà»êºÐ´¢¹æÁö¿ëÅé¹äÁö¿ø(50°³¼Ò)                  
      3,000,000¿øx50°³¼Òx30/100                                  
=
45,000
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  ÃàºÐºñ·á»ý»êºñÁö¿ø      800¿øx1,672,500Æ÷x30/100
=
401,400
  °æºÏÇѿ챤¿ªºê·£µåÈ­»ç¾÷                        
    Ç³¹ÌÁõÁøÇÑ¿ì»ý»ê»ç·áºñ(÷°¡Á¦)                
      60,000¿øx2,000µÎx30/100                                    
=
36,000
    Ç³¹ÌÁõÁøÇÑ¿ì»ý»ê³ó°¡°Å¼¼ºñÁö¿ø                
      200,000¿øx1,000µÎx30/100                                   
=
60,000
  ±Ô°Ýµ·»ý»êÀå·Á±ÝÁö¿ø                            
      3,000¿øx327,000µÎx30/100                                   
=
294,300
  ¿ì¸®Ãà»ê¹°ºê·£µåÀüÂü°¡¾÷üÁö¿ø                  
      1,000,000¿øx20ºÎ½ºx30/100                                  
=
6,000
  °ø¼öÀǼö´ç(60¸í)        36,600,000¿øx12¿ùx40/100
=
175,680
  ±¸Á¦¿ª¹×µÅÁöÄÝ·¹¶ó¹æ¿ª»ç¾÷                      
    ¼Òµ¶¾à               4,500¿øx50,000¸®ÅÍx30/100
=
67,500
    ¹æ¿ªº¹               4,000¿øx10,000¼¼Æ®x30/100
=
12,000
    °øµ¿¹æÁ¦´Ü¿î¿µºñ                              
      1,728°³´Üx30,000¿øx15ȸx30/100                             
=
233,280
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  ¼Û¾ÆÁö¼³»çº´¿¹¹æ                                
    ¿¹¹æ¾à±¸ÀÔ            10,000¿øx20,000µÎx30/100
=
60,000
    ½Ã¼úºñ                 1,000¿øx20,000µÎx30/100
=
6,000
  ÇÑ¿ì¿ì·®¼Û¾ÆÁö¼±º°»ç¾÷                          
      50,000¿øx9,000µÎx20/100                                    
=
90,000
  ÇÑ¿ì¼Û¾ÆÁö»ý»ê¾ÈÁ¤»ç¾÷                          
      250,000¿øx60,000µÎx1/100                                   
=
150,000
  ÇÑ¿ìµî·ÏºñÁö¿ø»ç¾÷       4,000¿øx15,000µÎx20/100
=
12,000
  ÇÑ¿ìÀΰø¼öÁ¤·áÁö¿ø»ç¾÷                          
      15,000¿øx60,000µÎx15/100                                   
=
135,000
  ´Ù±â´É¼º°è¶õ¹×¾¦µ·»ý»ê³ó°¡Áö¿ø                  
    ´Ù±â´É¼º°è¶õ           4,000¿øx20,000¼öx30/100
=
24,000
    ¾¦µ·                  10,000¿øx25,000µÎx30/100
=
75,000
  Á¥¼Ò¼öÁ¤¶õÀ̽Ļç¾÷      200,000¿øx1,500µÎx20/100
=
60,000
  ´ß°í±â¼öÃâÃËÁø±â¹ÝÁ¶¼º»ç¾÷                      
- 8 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
    ¼öÃâ±Ô°Ý´ß»ý»ê¼ºÀåÃËÁøÁ¦Áö¿ø                  
      30¿øx2,000,000¼öx30/100                                    
=
18,000
403
ÀÚÄ¡´ÜüÀÚ
1,296,450
687,300
609,150
º»ÀÌÀü
1,296,450
687,300
609,150
01 ÀÚÄ¡´ÜüÀÚº»º¸Á¶
  ÀüÇؼöÀÌ¿ë°¡Ãà½Ã¹ü»çÀ°                          
      2,400,000¿øx50´ëx30/100                                    
=
36,000
  ÇÑÀ°¿ì°í±ÞÀ°»ý»êÀåºñÁö¿ø                        
      1,600,000¿øx150™Vx30/100                                   
=
72,000
  ÇÑ¿ì¼Û¾ÆÁö¹æÁö¿ø»ç¾÷      320,000¿øx800™Vx30/100
=
76,800
  Á¶»ç·á»ý»ê±â¹ÝÈ®Ãæ»ç¾÷                          
      625,000¿øx3,200°³¼Òx10/100                                 
=
200,000
  ¿ùµ¿¿ë¾çºÀ»ç½Ã¼³Áö¿ø»ç¾÷                        
      16,000,000¿øx6°³¼Òx30/100                                  
=
28,800
  ¹úÅ뺸±Þ»ç¾÷                                    
    3´Ü°è»ó¹úÅë          75,000¿ø¿øx2,000±ºx30/100
=
45,000
- 9 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
    ½ºÄ¡·ÎÆû¹úÅë           7,000¿øx40,000±ºx30/100
=
84,000
  »ç·áÈ¥ÇÕ±âÁö¿ø»ç¾÷       6,000,000¿øx15´ëx30/100
=
27,000
  Æ¯¼ö°¡Ãà½Ã¹ü»çÀ°»ç¾÷                            
      250,000,000¿øx1°³¼Òx30/100                                 
=
75,000
  ÈÞ°æ³óÁöÀÌ¿ëÁ¶»ç·á»ý»ê»ç¾÷                      
      150,000,000¿øx4°³¼Òx20/100                                 
=
120,000
  ¼Û¾ÆÁö»ý»ê±âÁöÁ¶¼º»ç¾÷     1,100,000,000¿øx6/100
=
66,000
  ¼¶À¯Áú°¡°øÁ¦Á¶½Ã¼³»ç¾÷                          
      150,000,000¿øx2°³¼Òx20/100                                 
=
60,000
  ¾çºÀ±âÀÚÀçÁö¿ø»ç¾÷                              
    ÀÚµ¿Ã¤¹Ð±â            1,750,000¿øx200´ëx30/100
=
105,000
    ÀÚµ¿»ç¾ç±â             5,000¿øx17,500´ëx30/100
=
26,250
  Ç³¹ÌÁõÁøÇÑ¿ì»ý»ê³ó°¡ÇØÃ汸Á¦Àåºñ                
      80,000¿øx600´ëx30/100                                      
=
14,400
  Á¥¼Òȯ°æ°³¼±ÀåºñÁö¿ø     80,000¿øx5,150´ëx30/100
=
123,600
- 10 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3120)Ãà¼ö»êÁøÈï
¼¼Ç×:(3121)Ãà»êÁøÈï»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
  µÅÁö°í±âºñ¼±È£ºÎÀ§Àü¹®ÆǸÅÀ弳ġ                
      300,000,000¿øx1°³¼Òx30/100                                 
=
90,000
  Ãà»ê³ó°¡¼Òµ¶½Ã¼³¼³Ä¡     3,000,000¿øx30Á¶x30/100
=
27,000
  À¯±âÃà»ê½Ã¹ü»ç¾÷             98,000,000¿øx20/100
=
19,600
¼¼  Ãâ  ÇÕ  °è
2,201,800,000
1,996,300,000
205,500,000
- 11 -