¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ ¼¼Ã⿹»ê¼­ 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×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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                                                ]
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]
3130
³ó¾÷±â¼úÁøÈï
30,385,081
28,061,120
2,323,961
[±¹  10,498,821  ±³           0  ¾ç           0  µµ  19,886,260]
3135
Àá»ç°ïÃæ»ç¾÷Àå¿î
1,323,971
1,217,601
106,370
¿µ
100
°æ»ó¿¹»ê
1,205,221
1,161,901
43,320
110
ÀΰǺñ
826,279
801,609
24,670
101
ÀΰǺñ
826,279
801,609
24,670
380,249
356,144
24,105
01 ±âº»±Þ
  ºÀ±Þ                                            
    5±Þ(30È£ºÀ)         2,094,100¿øx1¸íx12¿ùx1.024
=
25,733
    6±Þ(21È£ºÀ)         1,634,200¿øx2¸íx12¿ùx1.024
=
40,163
    7±Þ(24È£ºÀ)         1,542,800¿øx1¸íx12¿ùx1.024
=
18,958
    8±Þ(9È£ºÀ)            968,700¿øx1¸íx12¿ùx1.024
=
11,904
- 1 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    ¿¬±¸»ç(19È£ºÀ)      1,515,300¿øx3¸íx12¿ùx1.024
=
55,861
    ±â´É8±Þ(24È£ºÀ)     1,390,200¿øx2¸íx12¿ùx1.024
=
34,166
    ±â´É9±Þ(23È£ºÀ)     1,245,600¿øx6¸íx12¿ùx1.024
=
91,836
  »ó¿©±Ý                                          
    ±â¸»¼ö´ç                     278,621,000¿øx1/6
=
46,437
    Á¤±Ù¼ö´ç                  278,621,000¿øx1.9/12
=
44,115
  Ã³¿ì°³¼±ºñ                    369,173,000¿øx0.03
=
11,076
73,314
69,640
3,674
02 ¼ö´ç
  ½Ã°£¿Ü±Ù¹«¼ö´ç                                  
    Á¤¾×ºÐ          6,840¿øx16¸íx15½Ã°£x12¿ùx1.024
=
20,172
    ÃÊ°úºÐ                 6,840¿øx16¸íx4½Ã°£x12¿ù
=
5,254
  Á¤¾×¼ö´ç                                        
    °¡Á·¼ö´ç                                      
- 2 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
      ¹è¿ìÀÚ               30,000¿øx16¸íx0.78x12¿ù
=
4,493
      ºÎ¾ç°¡Á·             20,000¿øx16¸íx1.48x12¿ù
=
5,684
    ÀÚ³àÇкñº¸Á¶¼ö´ç                              
      ÁßÇлý                46,500¿øx16¸íx0.19x4ȸ
=
566
      °íµîÇлý             355,200¿øx16¸íx0.15x4ȸ
=
3,410
    Á¤±Ù¼ö´ç°¡»ê±Ý                                
      25³âÀ̻󠠠               130,000¿øx5¸íx12¿ù
=
7,800
      20³âÀÌ»ó~25³â¹Ì¸¸         110,000¿øx4¸íx12¿ù
=
5,280
      15³âÀÌ»ó~20³â¹Ì¸¸          80,000¿øx5¸íx12¿ù
=
4,800
      10³âÀÌ»ó~15³â¹Ì¸¸          60,000¿øx1¸íx12¿ù
=
720
      5³âÀÌ»ó¡­10³â¹Ì¸¸          50,000¿øx1¸íx12¿ù
=
600
    À§Çè±Ù¹«¼ö´ç(À»Á¾)           20,000¿øx1¸íx12¿ù
=
240
    ´ë¿ì°ø¹«¿ø¼ö´ç                                
- 3 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
      ¿¬±¸»ç(19È£ºÀ)                              
      1,515,300¿øx3¸íx6/100x12¿ùx1.024                           
=
3,352
      ±â´É9±Þ(23È£ºÀ)                             
      1,245,600¿øx6¸íx6/100x12¿ùx1.024                           
=
5,511
    ±â¼ú¾÷¹«¼ö´ç                                  
      5±Þ                        25,000¿øx1¸íx12¿ù
=
300
      6~7±Þ                      15,000¿øx3¸íx12¿ù
=
540
      8±Þ                        10,000¿øx1¸íx12¿ù
=
120
    ¿¬±¸¾÷¹«¼ö´ç                 80,000¿øx3¸íx12¿ù
=
2,880
    ¾ÈÀü°ü¸®´ã´ç¼ö´ç(À§Çè¹°)     10,000¿øx2¸íx12¿ù
=
240
    ÀÚµ¿Â÷¿îÀü¹×Á¤ºñ¾÷¹«¼ö´ç     40,000¿øx1¸íx12¿ù
=
480
  Ã³¿ì°³¼±ºñ                     29,035,000¿øx0.03
=
872
273,054
283,545
¡â10,491
04 ÀÏ¿ëÀκÎÀÓ
  ±âº»±Þ                                          
- 4 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    º¸ÀÏ·¯°ø                    39,600¿øx1¸íx300ÀÏ
=
11,880
    ³ó±â°è¿îÀü¿ø                35,420¿øx2¸íx300ÀÏ
=
21,252
    ±â°è±â¼ú°ø                  32,930¿øx1¸íx300ÀÏ
=
9,879
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø       24,780¿øx13¸íx300ÀÏ
=
96,642
  °¡»ê±Ý                                          
    ³ó±â°è¿îÀü¿ø         35,420¿øx2¸íx10/100x300ÀÏ
=
2,126
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
      24,780¿øx8¸íx10/100x300ÀÏ                                  
=
5,948
  »ó¿©±Ý                         139,653,000¿øx1/3
=
46,551
  ÁÖÈÞ¼ö´ç                                        
    º¸ÀÏ·¯°ø                     39,600¿øx1¸íx52ÀÏ
=
2,060
    ³ó±â°è¿îÀü¿ø                 35,420¿øx2¸íx52ÀÏ
=
3,684
    ±â°è±â¼ú°ø                   32,930¿øx1¸íx52ÀÏ
=
1,713
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø        24,780¿øx13¸íx52ÀÏ
=
16,752
- 5 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
  ³â¿ùÂ÷¼ö´ç                                      
    º¸ÀÏ·¯°ø                     39,600¿øx1¸íx32ÀÏ
=
1,268
    ³ó±â°è¿îÀü¿ø                 35,420¿øx2¸íx32ÀÏ
=
2,267
    ±â°è±â¼ú°ø                   32,930¿øx1¸íx32ÀÏ
=
1,054
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø        24,780¿øx13¸íx30ÀÏ
=
9,665
  ½Ã°£¿Ü±Ù¹«¼ö´ç                                  
    º¸ÀÏ·¯°ø         39,600¿øx1.5/8x1¸íx2½Ã°£x30ÀÏ
=
446
    ³ó±â°è¿îÀü¿ø     35,420¿øx1.5/8x2¸íx2½Ã°£x30ÀÏ
=
797
    ±â°è±â¼ú°ø       32,930¿øx1.5/8x1¸íx2½Ã°£x30ÀÏ
=
371
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
      24,780¿øx1.5/8x13¸íx2½Ã°£x40ÀÏ                             
=
4,833
  ÈÞÀϱٹ«¼ö´ç                                    
    º¸ÀÏ·¯°ø                 39,600¿øx1.5x1¸íx10ÀÏ
=
594
    ³ó±â°è¿îÀü¿ø             35,420¿øx1.5x2¸íx10ÀÏ
=
1,063
- 6 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    ±â°è±â¼ú°ø               32,930¿øx1.5x1¸íx10ÀÏ
=
494
    ´©¿¡»çÀ°¹×Àá°ß°Ë»ç¿ø                          
      24,780¿øx1.5x13¸íx10ÀÏ                                     
=
4,833
  ºÎ»óÄ¡·áºñ                                      
=
500
  ÇǺ¹ºñ                             50,000¿øx17¸í
=
850
  ¿©ºñ                                            
    ´©¿¡¾¾Ä§»ê¹×°ú½Ç¼öºÐ¿ë°¡À§¹úÆ®·¦¼³Ä¡          
      45,000¿øx3¸íx3ÀÏx10ȸ                                      
=
4,050
  ±Þ·®ºñ                                          
    ´©¿¡»çÀ°±Ù¹«Àڱ޽ĺñ     5,000¿øx13¸íx14ÀÏx2ȸ
=
1,820
    4´ë»çȸº¸Çè                                   
=
19,662
99,662
92,280
7,382
05 ÀϽû翪ÀκÎÀÓ
  ¿ø´©¿¡¹×º¸±Þ´©¿¡»çÀ°ÀκÎÀÓ                      
      24,780¿øx35¸íx20ÀÏx2ȸ                                     
=
34,692
  Àá½ÇÀᱸ¼Òµ¶¹×´©¿¡¾¾¼¼¶ôÀκÎÀÓ                  
- 7 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
      24,780¿øx10¸íx20ÀÏx2ȸ                                     
=
9,912
  ´©¿¡½ÃÇè»çÀ°ÀκÎÀÓ         24,780¿øx5¸íx30ÀÏx2ȸ
=
7,434
  »Í¹ç°ü¸®ÀÛ¾÷ÀκÎÀÓ           24,780¿øx13¸íx100ÀÏ
=
32,214
  »Í¼öÈ®ÀκÎÀÓ                   24,780¿øx5¸íx30ÀÏ
=
3,717
  ´©¿¡µ¿ÃæÇÏÃÊÁ¾±Õ»ý»êÀκÎÀÓ                      
      24,780¿øx2¸íx30ÀÏx2ȸ                                      
=
2,974
  °£½Äºñ                      90,943,000¿øx1.5/100
=
1,365
  ºÎ»óÄ¡·áºñ                                      
=
700
  4´ë»çȸº¸Çè                                     
=
6,654
120
°æ»óÀû°æºñ
378,942
360,292
18,650
201
ÀϹݿºñ
129,825
123,220
6,605
129,825
123,220
6,605
01 ÀϹݿºñ
  ÀϹݼö¿ëºñ                                      
    Àá¾÷±â¼ú±³À°±³Àç¹×È«º¸¹°À¯ÀΠ                 
      10,000¿øx250ºÎx3Á¾                                         
=
7,500
- 8 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    ´©¿¡»çÀ°°ü·ÃÀÚ·áÀ¯Àε    15,000¿øx100ºÎx2Á¾
=
3,000
    ¹«Àΰæºñ½Ã½ºÅÛÀÌ¿ë·á            500,000¿øx12¿ù
=
6,000
    ²ÙÁö»Í´©¿¡ºÐ¸»¼ººÐºÐ¼®¿ë¿ª¼ö¼ö·á              
      8,000,000¿øx1°Ç                                            
=
8,000
  °ø°ø¿ä±Ý¹×Á¦¼¼                                  
    Àü±â·á¹×ÀüÈ­·á                2,200,000¿øx12¿ù
=
26,400
    »óÇϼöµµ¿ä±Ý                    320,000¿øx12¿ù
=
3,840
    ÀÚµ¿Â÷¼¼¹×º¸Çè·á(4´ë)                         
=
2,500
    µµÁ¤Á¤º¸ÅëÇսýºÅÛÀü¿ëȸ¼±»ç¿ë·á              
      420,000¿øx12¿ù                                             
=
5,040
    È¯°æ°³¼±ºÎ´ã±Ý                                
=
2,195
  ¿î¿µ¼ö´ç                                        
    ÀÏÁ÷ºñ                     30,000¿øx80ÀÏx2°³¼Ò
=
4,800
    ¾çÀá±â¼ú±³À°µî°­»ç¼ö´ç¹×¿©ºñ                  
=
3,000
- 9 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
  ÇǺ¹ºñ                                          
    ÇöÀå±Ù¹«ÀÚÀÛ¾÷º¹                100,000¿øx16¸í
=
1,600
  ±Þ·®ºñ                                          
    Àá»ç°ïÃ濬±¸Æ¯±ÙÀڱ޽ĺñ                      
      5,000¿øx15¸íx10ÀÏx5¿ù                                      
=
3,750
  ÀÓÂ÷·á                                          
    Àá¾÷±â¼ú±³À°ÇöÁö½ÃÂûÂ÷·®ÀÓÂ÷                  
      400,000¿øx3´ëx2ȸ                                          
=
2,400
    ³ëÈĻͳª¹«±¼ÃëÀåºñÀÓÂ÷       300,000¿øx1´ëx3ȸ
=
900
  ¿¬·áºñ                                          
    »ç¹«½Ç¹×ºÎ¼Ó°Ç¹°³­¹æ¿¬·áºñ                    
=
18,900
  ½Ã¼³ÀåºñÀ¯Áöºñ                                  
    º»°ü°Ç¹°¹×ÀåºñÀ¯Áöºñ                          
=
24,000
  Â÷·®¼±¹Úºñ                                      
- 10 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    ½Â¿ëÂ÷µî(2Á¾,4´ë)                             
=
6,000
202
¿©ºñ
37,083
37,083
0
37,083
37,083
0
01 ±¹³»¿©ºñ
  Àá»ç°ïÃæ»ç¾÷¾÷¹«ÃßÁø¿©ºñ                        
=
37,083
203
¾÷¹«ÃßÁøºñ
42,900
43,120
¡â220
480
480
0
02 Á¤¿ø°¡»ê¾÷¹«ÃßÁøºñ
  Á÷¿ø»ç±âÁøÀÛ°æºñ                   30,000¿øx16¸í
=
480
2,700
2,500
200
03 ½ÃÃ¥ÃßÁø¾÷¹«ÃßÁøºñ
  Àá»ç°ïÃæ½ÃÃ¥¾÷¹«ÃßÁø                            
=
2,700
39,720
40,140
¡â420
04 ±âŸ¾÷¹«ÃßÁøºñ
  Á÷Ã¥±Þ¾÷¹«ÃßÁøºñ                                
    ÀåÀå                        150,000¿øx1¸íx12¿ù
=
1,800
  Á÷±Þº¸Á¶ºñ                                      
- 11 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    5±Þ                         250,000¿øx1¸íx12¿ù
=
3,000
    6±Þ,¿¬±¸»ç                  155,000¿øx5¸íx12¿ù
=
9,300
    7±Þ                         140,000¿øx1¸íx12¿ù
=
1,680
    8±Þ                         105,000¿øx1¸íx12¿ù
=
1,260
    ±â´ÉÁ÷                      105,000¿øx8¸íx12¿ù
=
10,080
  ºÎ¼­¿î¿µ¾÷¹«ÃßÁøºñ                              
    ±âÁؾ×(30ÀÎÀÌÇÏ)                300,000¿øx12¿ù
=
3,600
  Æ¯Á¤¾÷¹«¼öÇàÈ°µ¿ºñ                              
    ´ë¹ÎÈ°µ¿ºñ                  50,000¿øx15¸íx12¿ù
=
9,000
204
º¹¸®ÈÄ»ýºñ
161,634
148,469
13,165
  Á¤¾×±Þ½Äºñ                   120,000¿øx16¸íx12¿ù
=
23,040
  ±³Å뺸Á¶ºñ                                      
    5±Þ                         140,000¿øx1¸íx12¿ù
=
1,680
    6¡­7±Þ                      130,000¿øx6¸íx12¿ù
=
9,360
- 12 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
    8±ÞÀÌÇÏ                     120,000¿øx9¸íx12¿ù
=
12,960
  ¸íÀýÈÞ°¡ºñ                  286,980,000¿øx1.5/12
=
35,873
  ¿¬°¡º¸»óºñ                  286,980,000¿øx19/288
=
18,933
  °¡°èÁö¿øºñ                  286,980,000¿øx2.5/12
=
59,788
301
ÀϹݺ¸»ó±Ý
7,500
7,500
0
7,500
7,500
0
09 Çà»ç½Çºñº¸»ó±Ý
  Àá¾÷±â¼ú±³À°Âü¼®Àڱ޽ĺñ       5,000¿øx7½Äx150¸í
=
5,250
  °ú½Ç¼öºÐ¿ë°¡À§¹ú¹×µ¿ÃæÇÏÃÊÀç¹è³ó°¡±³À°Âü¼®Àڱ޽ĺñ
      5,000¿øx1½Äx150¸íx3ȸ                                      
=
2,250
200
»ç¾÷¿¹»ê
118,750
55,700
63,050
220
ÀÚü»ç¾÷
118,750
55,700
63,050
206
Àç·áºñ
20,000
0
20,000
  ÀüÅë¸íÁÖ»ý»ê¿ë´©¿¡°íÄ¡±¸¸Å(1,000kg)             
=
20,000
207
¿¬±¸°³¹ßºñ
43,400
38,900
4,500
43,400
38,900
4,500
03 ½ÃÇ迬±¸ºñ
- 13 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
  ´©¿¡»çÀ°±âÀÚÀ籸ÀÔ           2,000¿øx1,000¸Åx3Á¾
=
6,000
  ´©¿¡¾¾Á¦Á¶±âÀÚÀ籸ÀÔ         2,000¿øx2,000¸Åx2Á¾
=
8,000
  »Í¹ç°ü¸®±âÀÚÀ籸ÀÔ             6,000¿øx500Æ÷x3Á¾
=
9,000
  ½ÃÇè»çÀ°±âÀÚÀ籸ÀÔ             2,000¿øx200¸Åx3Á¾
=
1,200
  ´©¿¡µ¿ÃæÇÏÃÊÁ¾±Õº¸±Þ±âÀÚÀ籸ÀÔ                  
      2,000¿øx450kgx2ȸx4Á¾                                      
=
7,200
  °ú½Ç¼öºÐ¿ë°¡À§¹úÁõ½Ä¾ß¿ÜÆ®·¦±¸ÀÔ                
      150¿øx30,000°³                                             
=
4,500
  °ú½Ç¼öºÐ¿ë°¡À§¹ú¹æ»ç»óÀÚ±¸ÀÔ     1,000¿øx1,000Åë
=
1,000
  °ú½Ç¼öºÐ¿ë°¡À§¹úº¸È£¿ë¾àÀç¹×°á¼ÓÀç·á±¸ÀÔ        
      10,000¿øx50kgx2Á¾                                          
=
1,000
  ¿¬¼öÁ¶»ç¿ë±âÀÚÀ籸ÀÔ         20,000¿øx10¼¼Æ®x5ȸ
=
1,000
  À¯¿ë°ïÃæ»çÀ°¿ë½ÃÇè±âÀÚÀ籸ÀÔ                    
      20,000¿øx30°³x5Á¾                                          
=
3,000
  °ïÃæ»çÀ°¹Ð¿ø½Ä¹°°ü¸®±âÀÚÀ籸ÀÔ                  
      5,000¿øx60°³x5Á¾                                           
=
1,500
- 14 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
307
¹Î°£ÀÌÀü
1,000
1,000
0
1,000
1,000
0
01 ÀÇ·á¹×±¸·áºñ
  »Í¹çÀÛ¾÷Àκα¸±Þ¾àÇ°±¸ÀÔ                        
=
1,000
401
½Ã¼³ºñ¹×ºÎ
40,000
11,000
29,000
´ëºñ
40,000
11,000
29,000
01 ½Ã¼³ºñ
  Àá½Çº¸¼ö(5°³µ¿)                                 
=
25,000
  »Í¹ç¹è¼ö·ÎÁ¤ºñ                                  
=
15,000
405
ÀÚ»êÃëµæºñ
14,350
4,800
9,550
14,350
4,800
9,550
01 ÀÚ»ê¹×¹°Ç°Ãëµæºñ
  °æ¿î±â(8¸¶·Â)                    2,500,000¿øx1´ë
=
2,500
  µ¿·Â»ìºÐ¹«±â                       600,000¿øx1´ë
=
600
  ´Ù±â´É»ç¹«±â±â                   1,650,000¿øx3´ë
=
4,950
  ÇÁ¸°ÅÍ                             450,000¿øx2´ë
=
900
- 15 -
Àå(3000)°æÁ¦°³¹ßºñ
°ü:(3100)³ó¼ö»ê°³¹ßºñ
Ç×:(3130)³ó¾÷±â¼úÁøÈï
¼¼Ç×:(3135)Àá»ç°ïÃæ»ç¾÷Àå¿î¿µ
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
  ½ºÄ³³Ê                             500,000¿øx1´ë
=
500
  ÀüÀÚÀú¿ï(0.01¡­1§¸)                900,000¿øx1´ë
=
900
  ÀüÀÚº¹»ç±â                       4,000,000¿øx1´ë
=
4,000
¼¼  Ãâ  ÇÕ  °è
2,201,800,000
1,996,300,000
205,500,000
- 16 -