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 4.3  °³º° ¿ø°¡°è»ê 

 4.3.1  °³º°¿ø°¡°è»ê(1) °³º°¿ø°¡°è»êÀÇ °³³ä

°Ç¼³¾÷, Á¶»ç¾÷, ±â±¸Á¦Á¶¾÷ µî°ú °°ÀÌ Á¾·ù, ±Ô°Ý, ÇüÅ°¡ ¼­·Î ´Ù¸¥ Æ¯Á¤ÀÇ Á¦Ç°À» »ý»êÇϴ °æ¿ì¿¡ Ã¤ÅÃÇϴ ¿ø°¡°è»ê ¹æ¹ýÀÌ´Ù. 

Áï, °¢ Á¦Ç°¸¶´Ù ÃøÁ¤Á¦Á¶Áö½Ã¼­¸¦ ¹ßÇàÇÏ¿© Æ¯Á¤Á¦Ç°º°·Î ¿ø°¡¸¦ Áý°èÇϴ ¹æ¹ýÀÌ´Ù.

(2) ÃøÁ¤Á¦Á¶Áö½Ã¼­

ƯÁ¤Á¦Ç°ÀÇ Á¦Á¶¸¦ À§ÇÏ¿© °³º°ÀûÀ¸·Î ¹ßÇàÇϴ Á¦Á¶Áö½Ã¼­.
 

4.3.2  °³º°¿ø°¡°è»ê ÀýÂ÷

(1) ¿ø°¡¿ä¼Ò°èÁ¤ÀÇ Áý°è

(2) Àç°øÇ°°èÁ¤

(3) Á¦Ç°°èÁ¤

(4) ¸ÅÃâ¿ø°¡°èÁ¤

4.3.3  Á¦Á¶°£Á¢ºñÀÇ ¹èºÎ

(1) ¹èºÎ¹æ¹ý

¨ç °¡°Ý¹ý

     :  

    ¹èºÎ¾×=°¢ Á¦Á¶Áö½Ã¼­ÀÇ Á÷Á¢Àç·áºñ×¹èºÎÀ²

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    Á¦Á¶°£Á¢ºñ ÃѾנ135,000¿ø, Á÷Á¢Àç·áºñ ÃѾנ4,500,000

    Á¦Á¶Áö½Ã  #13ÀÇ Á÷Á¢Àç·áºñ 234,000

(Ç®ÀÌ)

     ¹èºÎ¾×=234,000×0.3=70,200

¨è ½Ã°£¹ý : Á÷Á¢ÀÛ¾÷½Ã°£¹ý, ±â°è½Ã°£¹ý µî

    ¹èºÎ¾× = °¢ Á¦Á¶Áö½Ã¼­ÀÇ Á÷Á¢³ëµ¿½Ã°£ × 1½Ã°£´ç ¹èºÎ¾×

 A Á¦Á¶ºÎ¹®ÀÇ 1°³¿ù°£ ÃÑÁ÷Á¢ÀÛ¾÷½Ã°£Àº 600½Ã°£, Á¦Á¶Áö½Ã¼­ #15¿¡´Â 5½Ã°£ÀÌ ¼Ò¿äµÊ. ¶Ç´Â AÁ¦Á¶ºÎ¹®ÀÇ Á¦Á¶°£Á¢ºñ ÃѾ×Àº 1,200,000¿øÀÌ´Ù. Á¦Á¶Áö½Ã¼­ #15ÀÇ A Á¦Á¶ºÎ¹®¿¡ ¹èºÎ¾×Àº?

(Ç®ÀÌ)

     ¹èºÎ¾× = 5½Ã°£ × 2,000¿ø = 10,000¿ø

(2) Á¦Á¶°£Á¢ºñÀÇ ¿¹Á¤¹èºÎ

(3) Á¦Á¶°£Á¢ºñ¹èºÎÂ÷¾×ÀǠó¸®

 1°³¿ù°£ Á¦Á¶°£Á¢ºñ ½ÇÁ¦¹ß»ý¾×ÀÌ 250,000ÀÌ°í, ¿¹Á¤¹èºÎÀ²¿¡ ÀÇÇÑ Á¦Á¶°£Á¢ºñ ¹èºÎ¾×ÀÌ 200,000¿øÀΠ°æ¿ì ±× Â÷¾×À» Á¦Á¶°£Á¢ºñÂ÷¾×°èÁ¤¿¡ ±âÀÔÇϱ⠱îÁöÀÇ ºÐ°³¸¦ Ç϶ó.

(Ç®ÀÌ)


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