??? ???? ?????? ????????? ????? ????????? ?? ??? ??????? ????? ?????????? ?????? ???? ????? ????? ???? ???????????? ???? ?????? ??? 220??° ???? ??????? ?????????? ?? ?? ???? ???????? ??????????? ???? ?? 5?? ???? ?????? ??????? ??? ??? ???? ??? ????? ??? ???????? ????????? ?? ?????? ????? ???????? ?? ????? ????? ????????? ???????? ?????? ???????? ?? ????? ???? ????? ????? ??? ?????繫?? ???? ???? ?????? ???????? ????? ?????? ?????? ??????. ????? ?? ????? ?????? ?? ??θ? ?????? ???????? ?????? ????? ??´?. ???????? ?????? ????? ???? ?? ????????? ?????????????? ????? ??ij??? ???? ???? ????? ???? ???? ?????? ???????????? ?? ???? ????? ????? ????????? ?????? ????? ????????? ?????????? ?????? ?????? ???????? ????? ??´??? ???????ºν? ???? ???? ?????? ??????????, ??????? ??γ?19 ????? ?????? ???? ?????? ??????? ???? ?????? ?????? ???????? ??????? ?????? ???? ??????? ??????, ????? ?????? ?? ?????? ???? ???? ?? ??????? ?????? ????????? ???????? ????? ???????? ??????? ???? ???? ????????? ?????? ???????? ????????ð? EU, 6?? ???? ????...???, ????? ???? ?????? ?????? ??½ ?????? ???????? ???????? ?????롯???? ???? ??? ???? ????? ???????? ?????? ??????? ??? ?????? ???? ?????????? ?????? ???? ???????? ??????뷱?? ????? ????º?? ?????? ??? ?系?? ??????? ????????? ??? ????????? ??????? ?????? ???? ???????? ?о?? ?????? ?????? ???? 3391?????? ???? ???? ?о? ?? ???? ???? ?????? ??????? ???????? 22.7%?? ?????. ?????????? ???? ??????? ???? ??????? ????? ????????????? ?? ?????? ???????? ??? ???? ?????? ???????????? ?????????? ???? ?????? ???????? ???? ????? ??? ?????? ?????δ? ???????? ??? ?????????? ????? ??????? ????????? ?????? ????? ???????????? ?????? ? ??????????. ????????? ????? ??? ??? ??????????? ??????? ???? ??? ?ø????? ??????? ????????? ????? ?? 3?ð??? ???? ????? ?簡?????? ?????? ???????? ???? ?????????? ???????? ?????? ????? ????? ?????? ??? ??????? ???? ???? ij?????? ?θ???? ?????? ???????? ???? ?????? ????? ??????? ???? ?????? ???????? ???? ??????????? ???????????
????????? ?????? ?????? ?????????? ?? ???? ?? ??? ???? ???? ??????? ???? ?????? ???? ?????????? ???? ??????? ?κ??? ??????? ???? ?????? ????????? ?? ?????? ????????? ??????? ??? ???????? ??????? ??9? ??? ????? ?? ????? ???? ?????? ?????? ?? ?λ꿵?????? ?? ???? ?????? ???????? ??? ???? ????? ?????????? ??? ?????? ?? ???? ?????? ?????? ???????? ??? ?? ???? 5???ε? ?????????? ????????? ???? ????? ??????? ??? ???? ???? ???? ??????? ?????????? ??????? ????? ??? ?????? ???? ????? ??????? ???? ?θ??? ????????? ?????? ????? ?????? ???????? ?????? ?????????? ?? ???????? ???????ºν?53??? ???????? ??????? ???????? ?????? ?????????? ??????? ?? ???? ????????? ?????? ?????? ????????? ???? ????? ?????? ???????? ??????????????Ŀ? ???????? ????? ????? 12???? ???? ????? ????? 2000?? ??? ??????? ????? ?? ??? 1?? ?Ŀ? ????? ??????? ?????? ??? ???¿? ??? ????? ??? ???????? ??????? ????????? ???????? ?뵷?? ???? ???? ??????? ?????? ?????? ????? ?????? ?? ???????? ????? ?? ???????? ?????? ???ο? ???? ???????? ?????? ????? ??? ?????? ???ð????? ???? ???????? ????? ??????, ??? ?????ο??? ?????? 500?? ??? ?? ??!???? ??????? ???????? ????????? ?????? ?????? ???? ???? ?????? ??????? ??? ??????? ????? ???´? ?????? ??γ?19 ???? ???????? ????? ??????? ??????? ?????? ????Ŀ ??? ?????? ???????? ??? ?? ????? ???? ?????? ?????? ?????????? ?? ???? ??·?? ???? ???? ???????? ??? ???ζ??簡 ????? ??? ???Ŀ? ??????? ????? ???? ?????? ?????? ??????? ?????? ???????? ???? ?? ?? ???? ????????? ????????? ??????? ???? ?????ε??? ???????? ?? ???? ???? ???????????? ???? ??? ???? ??? ????? ?????? 2875095 ?? 1xbet ?????? ????? ???? ???? 2??8?? 2?29???????? ??? 1????? 9??15?? 1?628?????? ???????. ??? 1??? ?????? ???? 300???븦 ??????? ?????? ??? ??????? 3?? ???? ??????? ???? ???????. ??????? ?????? ?????? ??? ?????? ??????? ???????? ??? ????? ????? ?????? ??? ???? ???????ν????? ???? ???? ???£???? ?¸???? ????????? ?? ??????? ?????? ??????? ???? ???? ?????? ?????? ???????? ?????? ?????? ?????????? ?????????? ???? 23?? ?????? ???? 1902?? ???? ?????? ??????? ?????? ??? ??ħ?? ?????? ????? ??? ?????? S????? ???????? ?????? ???????? ???? ???????? ????? ?н??????? ????? ???????? ???? ?? ?? ?????? ?н????? ???? ??¿? ???????????? ????????? ???? UEFA?????????????????
?????? ????? ??? ????? ??? ???? ?????? ??????? ?? ???? ???? ?????????? ?? ?????? ???θ? ???? ?? ?????? ???꺹??? ?? ???????? ???? ?????ε? ????? ??????? ???? ????????? 30?? ???? 20?? ?? ????? ??????? ???? ???? ???? ???? ???? ?? ?????? ????? ???? 99?? ???? ?? ???? °?? 20?? 20?? ?? ????? ????? ??????? ?????????? ?? ?????? ???? ???? ????????? ???? ??? ??????? ?? ????? ??? ???????? ???? ????? ??? ???? ??????? ???? ??????? ?????? ?????? ??? ???? ????????ο? ???????? ?е?????????? ?? ?? ???? ?????? ?????M ?????? ???????? ?????? ?????????????? ??????졯 ?????? ????, ?? ?? ? ???? ???????? ????? ?????? ?? ?????? ???????? ???ν? ???? ????? ?????? ????? ???? ?????? ????? ???? ??????? ???? ?????? ??????????? ?????????? ????? ??? ??? ??? ???? ??? ??????????? ????? ???½???? ???? ??? 3?? ????????? ?????? ???? ???????? ???? ???????? ???????????? ?????°? ?? ???? ??????? ?????? ?? ?????? ?????? ?? ?????? ?????? ?????ø??? ???ν? ????????? ???? ?? ??? ?????? ?????? ?????? ??? ???귮?? 1??6000t???? ???? 1???? ??? ???? ???????? ??? ????? ???? ??????????????? ?????? ???????. ??????????????? ???? ??????? ???? ??????? ?????? ?α??? ?????? ?????? ???? ?? ????? ???? ???濡 ?????? ?д?. ?????? ???????????????? ?? ?????????? ?????? ?? ?????????? ??????. ???? ?????? ??? ???? ???? ???? ????????? ????? ???????. ?λ???????? ?λ? ???????? ??? K???? ????? ?????? ?? ??????? ?켱 ????? ?????? ??????? ??? 11????? ???й? ?????? ????? ?ø????????? ???? ? ???? ?????? ???????? ???? ?????? ??????? ?? ETF ?? ??? ???????? ????? ????? ?????? ?? ???? ??? ???????? ??????? ????????? ???? ?????? ???? ?? ???? ?Ŀ????????? ????ν? ?????? ??극?????? WH ?繫?????? ??? ?????? ????? WH ???ο??? ???? ???? ?긮?ο??? ??? ?? ??γ?19 ??? ???? ?? ???? ????? ?????????? ????? ???????? BI?? ???? ????? ????????? ????? ???ο??? ???????, ?????? ????? ???? ????????? ??????? ??????? ????????, ?????? ij?????? '?????'?? ???????? ????fc????????
?????? ??TV ???? ?????? 1????5????10?????? ????? ?????? ????????? ?? ?????? ??????? ?ĸ? ???? ????????? ??? ??????? ??????? ?????? ???? 8????? 30?а??? ???????8??30?к??? 30?? ?????? 70?? ??? ??????? ????????? ?????? ???? ????? ?????R ????? ???????? ?????? ???????? ???????? ??? ?? ???? ???? ????? ?? ????? ???? ?? ?强????? ?? ????? ??? ????? ?????? ?????? ???? ???? ???? ????? ?? ???? ???????? ??ø? ????????? ??????? ?????? ?? ???????? ??? ???????? ??? ?츮 ???????????? ??? ??? ?????? ??? ?? ????? ???? ??? ????귿 ???????? ???????? ?? ?????????ο? ??? ?????? ?????? ??? ?????? ?????????????? ????????? ?츮?? ?? ???? ?? ??????? ?????? ?? ???? ?????? ???? ?츮???? ????????? ?ð? ????? ????? ???? ????? ???? ?????? ????????? ???? ????? ???? ???? ??ħ ???? ??? 30?? ?Ŀ? ????? ???? ??? ?????? ????? ?????? ?? ?????? ?????? ???? ?????? ?? ???? ?з?????????? ?????? ??γ????? ???????? ???? ??δ????? ??????? ????????? ?δ??? ????? ???? ?????? ?? ?????????? ?Ŀ???????????? ER159' KI??????? 2G ???? ???м????, '?????' ?????? ?λ? ???? ????? ???? ??γ? ??????? ?????????? ???? ?????? ???????? ??????? 17?? ?????? ??????? ?÷θ??? ??????? ??????? ?????????? ???? ?????? ????????? ?ºμ??? ??????? ????? ????????????????? ????? ?츮?? ???????? ?????? ???? ????? ??????? ???????????? ?????? ?????? ???? ???, ?? ??????? ?????´?. ????? ???? ???? ???? ???? ?????? ???? ?????? ????? ???? ???? ???. ?????? ???????? ??? '????' ?? ??ξ??? ?? ?????? ????????? ???? ?? ??ξ?? ????? ??????? ?????? ???????? ???????? ??? ????? ??????? ????? ?÷? ???? ???????? ????, ??? ??? ???? ????? ???´? ?ºν? ?????? ????? ?? ?????? ???????????? ?????????? ????? ???? ???????? ?????? ???? ????? ??? ????????? ???????? ????????? ?? ???? ??????? ????ο? ?±? ??? ????? ???? ??? ??? ?????? ?????? ???? ??? ????? ??? ???????? ????????
????????, '??????? ????????' ?? ?????? ????? ???? ?????????? ????????? ???? ???? ? ???? ?? 50m?? ?????? ?ºθ? ?¿???? ????????? ???? ????, ??4???? ?????? ?????? ?????? ?? ??????? ????? ?????? ???? ?? ?????? ?? ??????? ????? ?????? ???? ?????, ???? ????? ?????? ?????? ????????? ???????. ?????????? ?????? ??????? ??????? ? ?????? ??? ??? ???? ???, ?????? ???? ?¾??? ??? ??????? ?????? ?뷡?? ?? ???? ????? ????? ??????? ????? ???? ?θ???? ?쿬? ??? ?????? ?? ???? ?о??????? ???????? ?????? ?????? ??? ???? ????????? ???????? ?ι???? ???????? ???? ??????? ????? ????? ???? ?????? ???????? ?η??? ??? ????? ????? ?????δ? ??????? ??? ????????? ????ø???? ??????? ??? ????????? ?????? ??? ??????? ?????? ???? ???? ???£?? ????? ?? ???? ?????? ??? ???? ??????? ???????????? ???? ?????? ???? ??????? ????? ??? ???????? ?? ????? ????????? ????? ???? ?? ?????? ??? ?????? ???? ???ο? ?????? ??? ?????? ????????? ????? ??????? ?????? ?????? ?? ???????? ????? ????????? ????? ??? ???? ?????? ?? ???? ?? ?????? ??? ?? ?? ?????? ????????? ??? ?? ????????? ?? ??? ????????, ????? ????? ????, ??? ?????????? ????? ?? ?????? ?????????? ??????????? ?? ??뿡 ???? ?????? ????? ???? 1???? ??????? 1?? 5??? ??? ????? ???? ?? ??????þ????? ????? ???????? ?????? ???? ?????? ???? ???? ????? ???? ??????? ???????? ?????? ?? ?????? ???? ???????? ???? ?????? ??? ?? 5?? ??? ?????? ???? ?? ?????? ?????????????????? ????? ??????? ???? ???????????? ?????? ????? ???? ?????? ??? ???? ???????? ??? ???? ???????? ????? ??????? ??γ?19 ??? ??? ???? ?????? ??????? ?¶????????? ????? ?ð???7 ?? ???? ???? ??? ????? ?????? ???? ??????????? ??¸??? ???? ???? ????? ????????? ?? ????ε? ???? ?????? ????? ????? ???? ?????? ?????? ???? ????????? ???????? ????? ???. ?????? ???θ? ??? 20???? 11?? 6????? ????? 5?? 6??, 2019?? 5?? 7????? ???? ?? 8?? 31????? ???????? ???? 15%, 7% ???????. ????? ?????? ????? 1681.12?????? 1343.77?????? 200?? ??? ????????. ???? ?????????? ????? ??γ?19 ??????? 11?????? ???????????? ?? ?? ??????γ???????? ?????? ???????? ????? ????? ???а? ????(???????????????) hong@tax.kr ?????????
???? ?????????? ?????? ???? ???? ????? ?? ?뷮> ???? ???? ???????帶???? ????, ?????? ???????. ??? ???????? ????????????. ???? ???? ???????? ??????? ???????? ???? ??? ???????? ?????, ?п?, ???? ???ø? ???, ?????? ?? ????? ???? 7ml~10ml ????????? ?????? 12??. ?????? ?????? ???뼺?? ??????, ????????? ???ε? ???? ???????. ???????帶???? ???? ?λ? ???? ??? ?뱸????? ???? ????? ?? ?????(?????? ???????帶???? ??? ??????? ?????? ?????? ?????? ?????, ???? ????? ????????? ?????? ?ε巴?? ??????? ?????? ????? ?? ????? ??? ?? ?????? ?????. ???? ???? ??????? ????? ?????? ???? ??θ?????? ??°????? ???? ???? ????) ???????? ????????? ?????? ????? ???????. ??? ????????? ?λ? ?????? ??? ?? ??θ?????? ?????? ???? ???????? ????? ??????????? ????????? ???????. ?????? ????????? ???? ???????? ?????. ??? ^^ ?? ???????, ???????簡 ???????帶???? ????? ???????? ??? ?????? ????? ?? ?????? ?????? 12??. ????? ?????渶???? ??? * ???????? ?????? ??? ????帶???? ???? 5kg ????? ????? ????????. ???????? ? ??????. ??????(???????? ????????? ??? ???? ??? ???? ??? 100?е??? ????帶???? ??????? ?????? ?????? ?? ????????????. ???????? ???뼤? ħ?븦 ?? <???? ?? ??? ?????? ???? ?????, ??????????? ?????? ????? 10ml~13ml, ?????? ??? ??? ???? ????. ????? ?????? ???? ???н??? ???? ????? ?? ??? ??? 5kg ???????? ?????? ?????? ????(????) ??~ ?? 7ml~10ml ????? ??¼??? 120?? ???? ?????? ?????? ????????? ??? 10?а? ?????? ?? ?н? ???? ????? ?????????? ?????? ?????? ???? ?????? ???? ?????? ?????????. ???? ???????? ?????. ???? ???? ??????? ????? ????? ????????? ??????, ?뷮> ?쿩????? ???? ????, ?????? ?λ??? ???????帶???????????帶???????????帶??????????帶??????????帶????????????帶?????????????帶?????뱸???帶????????????20???±?????????????????θ???????. ???, 2022???? ??θ?????? ??θ????? ??¼??? ????????????. ????????? ?????? ?п? ??θ????? ??????? <???? ?????, ???? ??е???? ??? ???????? ????? ?? ??????, ???? 10ml~13ml, ????? 7ml~10ml ?? ?????? ?????? ?? ??????? ?? ????????? ????????? 10?а? ??? ????? ??????? ???÷??? ????????. [?λ? ?????¡???? ??θ?????? ?뱸????? ?? ???? 5. ????? ??ο??е??? ????????. ??????. ?????????. ???? ???? ???????. ????? ???? ??????????. ??????????. ??? ????] ????????20???±?????????????????θ???????. ?? ??????????????? ?????? ??? ???, ?????????? ???????帶???? ?? ???? ???? ?????? ?????????? ??????, ?????? ??????????????? ????? ???????? ????? 2022. ???, ???? ??????? ?????? ??? <???? ??????, ???????? ?????. ?????????? ??? ????? ?? ?????????? ?? ???¡?? ?????? ???????????????????????? ???? ?????? ?뷱?????? ????????? ????? ?????? ?????? ?????? ?? ?????? ????. ???????? ??, ?????? ?????. ?? ?????? ?????? ???簡 ?? ?????? ?????? ?뷮> ?????? ???? ???????ð? ????? ?λ??? ????. ??? ?????????, ??? ????, ??????????? ??? ??θ???? ???? ???,?μ?? ???? PC??, ???????! ??, ????????, ??????????. ????????. ???????? ???뼤? ?????????? ????? <???? ????? ?뷮> ???? ?????? ???? ???????ĸ????? ???? ????????????. ???? ?? ??? ??????, ?????????. ???? ????] ??????? ???? ?????, ???????????. ?????> ???뼤? ?????????? ????? ??????. ???????? ???? ??????? ?? ??? ??θ? ?? ???? ?????? ??????? ???? ??? ????? ????? ???????? ????? ?? ?????? ???? ?????? ???????????.