{"id":107220,"date":"2021-01-30T10:43:27","date_gmt":"2021-01-30T09:43:27","guid":{"rendered":"https:\/\/harlander-partner.eu\/%ec%9d%bc%eb%b0%98-%eb%b3%b4%ec%88%98-%ea%b8%b0%ec%a4%80\/"},"modified":"2025-12-25T19:15:49","modified_gmt":"2025-12-25T18:15:49","slug":"%ec%9d%bc%eb%b0%98-%eb%b3%b4%ec%88%98-%ea%b8%b0%ec%a4%80","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ko\/%ec%88%98%ec%88%98%eb%a3%8c\/%ec%9d%bc%eb%b0%98-%eb%b3%b4%ec%88%98-%ea%b8%b0%ec%a4%80\/","title":{"rendered":"\uc77c\ubc18 \ubcf4\uc218 \uae30\uc900"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\uc720\uac10\uc2a4\ub7fd\uac8c\ub3c4 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc740 \ubcc0\ud638\uc0ac\uc758 \uc5c5\ubb34 \uc601\uc5ed\uc774 \ub2e4\uc591\ud558\uc5ec \ub9e4\uc6b0 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc77c\ubc18\uc778\uc774 \ud2b9\uc815 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc774 \uc801\uc808\ud558\ub2e4\uace0 \uac04\uc8fc\ud558\ub294 \uc218\uc218\ub8cc\ub97c \ubbf8\ub9ac \uacc4\uc0b0\ud558\ub294 \uac83\uc740 \uac70\uc758 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\">\ub530\ub77c\uc11c \uc800\ud76c \ubc95\ub960 \uc0ac\ubb34\uc18c\ub294 \uc2e0\uaddc \uace0\uac1d\uc744 \uc704\ud574 \ubcc0\ud638\uc0ac \ucd08\uae30 \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud558\uba70, \uc774\ub294 \ud2b9\ud788 \uc608\uc0c1\ub418\ub294 \ubcf4\uc218\uc561\uc744 \uba85\ud655\ud788 \ud558\ub294 \ub370 \ubaa9\uc801\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-allgemeine-honorar-kriterien\">\uc77c\ubc18 \ubcf4\uc218 \uae30\uc900<\/h2>\n\n<p class=\"wp-block-paragraph\">\uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c \ud648\ud398\uc774\uc9c0(http:\/\/www.rechtsanwaelte.at)\uc5d0 2005.10.10, 2008.4.28, 2009.5.11, 2011.5.10, 2012.10.3, 2013.9.30, 2014.5.27, 2015.5.28, 2017.05.15, 2021.06.30, 2023.01.23, 2023.09.28, 2024.09.30\uc5d0 \uacf5\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c1\ubd80 \u2013 \uc801\uc6a9 \ubc94\uc704<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c1\uc870<\/strong><br\/>(1) \ubcc0\ud638\uc0ac\uc758 \uc218\uc218\ub8cc \uccad\uad6c\uad8c\uc740 \ubcc0\ud638\uc0ac\uc640 \uc758\ub8b0\uc778 \uac04\uc5d0 \uccb4\uacb0\ub41c \ud569\uc758\uc5d0 \ub530\ub77c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ud569\uc758\uac00 \uc5c6\ub294 \uacbd\uc6b0, \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubbfc\ubc95(ABGB) \uc81c1004\uc870, \uc81c1152\uc870\uc5d0 \ub530\ub978 \ubc95\uc815 \uc218\uc218\ub8cc \uaddc\uc815\uc744 \uc804\uc81c\ub85c \ud569\ub9ac\uc801\uc778 \ubcf4\uc218\uac00 \uc9c0\uae09\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\">(2) \uc218\uc218\ub8cc \ud569\uc758\ub294 \uc11c\uba74\uc73c\ub85c \ud558\ub294 \uac83\uc774 \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c2\uc870<\/strong><br\/>(1) \ud655\ub9bd\ub41c \uc9c1\uc5c5\uc801 \uacac\ud574\uc5d0 \ub530\ub974\uba74, \ud2b9\ud788 \uc758\ub8b0\uc778 \ubcf4\ud638\ub97c \uc704\ud55c \uc0ac\ubc95 \ud589\uc815\uc758 \uc774\uc775\uc744 \uc704\ud574 \ub2e4\uc74c \uae30\uc900\uc774 \uc218\uc218\ub8cc\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><br\/>(2) \uc218\uc218\ub8cc\uc728\uc740 \ubcc0\ud638\uc0ac\uc758 \uc11c\ube44\uc2a4\ub97c \uc804\uc81c\ub85c \ud569\ub2c8\ub2e4. \uc218\uc218\ub8cc\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud560 \ub54c, \ud574\ub2f9 \uc11c\ube44\uc2a4\uac00 \uc131\uaca9\uc774\ub098 \ubc94\uc704 \uba74\uc5d0\uc11c \ud3c9\uade0\uc744 \ud604\uc800\ud788 \ucd08\uacfc\ud558\uac70\ub098 \ubbf8\ub2ec\ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c3\uc870<\/strong> (\ud3d0\uc9c0\ub428)<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c4\uc870<\/strong> (\ud3d0\uc9c0\ub428)<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c2\ubd80 \u2013 \ubbfc\uc0ac \ubc0f \ud589\uc815 \uc0ac\uac74<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c5\uc870<\/strong> \uc720\ub85c<br\/>\uc218\uc218\ub8cc\uc728(\uc81c2\uc870)\uc758 \uc0b0\uc815 \uae30\uc900\uc73c\ub85c\uc11c, \uc758\ub8b0\uc778\uc758 \uc774\uc775 \ub610\ub294 \uc0ac\uc548 \uc790\uccb4\ub85c\ubd80\ud130 \ub2e4\ub978 \uac00\uce58\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub294 \ud55c, \ub2e4\uc74c \uae08\uc561\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4:<br\/>1. \uc138\uae08 \uad00\ub828 \uc0ac\ud56d (\uc138\uae08, \uc218\uc218\ub8cc \ubc0f \uae30\uc5ec\uae08)<br\/>a) \ubd84\uc7c1 \uc2dc \ubd84\uc7c1 \uae08\uc561,<br\/>b) 1988\ub144 \uc18c\ub4dd\uc138\ubc95(EStG) \uc81c30b\uc870 \ubc0f \uc81c30c\uc870\uc5d0 \ub530\ub978 \uc138\uae08 \uc2e0\uace0(\uc790\uccb4 \uacc4\uc0b0)\uc758 \uacbd\uc6b0, 1987\ub144 \ubd80\ub3d9\uc0b0\ucde8\ub4dd\uc138\ubc95(GrEStG) \uc81c5\uc870\uc5d0 \ub530\ub978 \ub300\uac00 \uac00\uce58. \ub2e8, \uadf8\ub7ec\ud55c \ub300\uac00\uac00 \uc5c6\ub294 \uacbd\uc6b0 1987\ub144 \ubd80\ub3d9\uc0b0\ucde8\ub4dd\uc138\ubc95(GrEStG) \uc81c4\uc870\uc5d0 \ub530\ub978 \ud1a0\uc9c0 \uac00\uce58.<br\/>c) \uae30\ud0c0 \uc138\uae08 \uc2e0\uace0(\uc790\uccb4 \uacc4\uc0b0)\uc758 \uacbd\uc6b0, \uacfc\uc138 \ud45c\uc900 \uac00\uce58,<br\/>d) \uae30\ud0c0 5,500 <\/p>\n\n<p class=\"wp-block-paragraph\">2. \uc785\uc591 \uc0ac\uac74<br\/>\uc785\uc591\ud558\ub294 \uc790\uc758 \uc7ac\uc0b0 \uac00\uce58,<br\/>\uae30\ud0c0 9,300 <\/p>\n\n<p class=\"wp-block-paragraph\">3. \ub18d\uc5c5 \uad00\ub828 \uc0ac\uac74<br\/>a) \ubc18\ubcf5\uc801\uc778 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0 \uc5f0\uac04 \uae08\uc561\uc758 3\ubc30<br\/>b) \ub610\ub294 \ud574\ub2f9 \uad8c\ub9ac\uc758 \uc2dc\uc7a5 \uac00\uce58,<br\/>\uae30\ud0c0 17,300 <\/p>\n\n<p class=\"wp-block-paragraph\">4. \uac74\ucd95 \uad00\ub828 \uc0ac\uac74<br\/>a) \uacbd\ubbf8\ud55c 9,300<br\/>b) \uc911\uac04 34,600<br\/>c) \ub300\uaddc\ubaa8 \ud504\ub85c\uc81d\ud2b8 286,700<\/p>\n\n<p class=\"wp-block-paragraph\">5. \uad11\uc5c5\ubc95 \uad00\ub828 \uc0ac\uac74 57,000 <\/p>\n\n<p class=\"wp-block-paragraph\">6. \uc784\ub300\ucc28 \uad00\ub828 \uc0ac\uac74<br\/>\uc5f0\uac04 \uc784\ub300\ub8cc\uc758 3\ubc30, \uae30\ud0c0<\/p>\n\n<p class=\"wp-block-paragraph\">a) \uc0c1\uc5c5\uc6a9 \ubd80\ub3d9\uc0b0\uc758 \uacbd\uc6b0 17,300<br\/>b) \ubc29 3\uac1c \uc774\ud558\uc758 \uc8fc\ud0dd\uc758 \uacbd\uc6b0 9,300<br\/>c) \uae30\ud0c0 \uc8fc\ud0dd 14,000<br\/>d) \uc784\ub300\ucc28\ubc95 \uc81c18\uc870\uc5d0 \ub530\ub978 \uc808\ucc28\uc758 \uacbd\uc6b0<br\/>\uc784\ub300\ub8cc \uc778\uc0c1\uc561\uc758 3\ubc30 \uc5f0\uac04 \uae08\uc561.<\/p>\n\n<p class=\"wp-block-paragraph\">7. \uc9c0\uc0c1\uad8c \ubc0f \ubb3c\uc801 \ubd80\ub2f4 \uad00\ub828 \uc0ac\uac74<br\/>a) \ubc18\ubcf5\uc801\uc778 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0 \uc5f0\uac04 \uae08\uc561\uc758 3\ubc30 \ub610\ub294 \ud574\ub2f9 \uad8c\ub9ac\uc758 \uc2dc\uc7a5 \uac00\uce58,<br\/>b) \uae30\ud0c0 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">8. \uacf5\ubb34\uc6d0\ubc95 \uad00\ub828 \uc0ac\uac74 (\uc9d5\uacc4 \uc0ac\uac74 \uc81c\uc678)<br\/>\uc5f0\ubd09 3\ubc30<\/p>\n\n<p class=\"wp-block-paragraph\">9. \uc804\uae30 \uad00\ub828 \uc0ac\uac74 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">10. \uc218\uc6a9 \uad00\ub828 \uc0ac\uac74<br\/>a) \uccad\uad6c\ub41c \ubcf4\uc0c1 \uae08\uc561,<br\/>b) \uae30\ud0c0 5,500<\/p>\n\n<p class=\"wp-block-paragraph\">11. \uc5b4\uc5c5 \uad00\ub828 \uc0ac\uac74<br\/>a) \uc5f0\uac04 \uc784\ub300\ub8cc\uc758 3\ubc30,<br\/>b) \uae30\ud0c0 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">12. \uc0b0\ub9bc\ubc95 \uad00\ub828 \uc0ac\uac74 (\ud658\uacbd \ubcf4\ud638 \uc0ac\uac74\uc774 \uc544\ub2cc \uacbd\uc6b0)<br\/>a) \ub18d\uc5c5 \uaddc\ubaa8 \uc18c\uc720\uc758 \uacbd\uc6b0 17,300<br\/>b) \ub300\uaddc\ubaa8 \uc0b0\ub9bc \uc18c\uc720\uc758 \uacbd\uc6b0 172,700<\/p>\n\n<p class=\"wp-block-paragraph\">13. \uc0c1\uc5c5 \uad00\ub828 \uc0ac\uac74 (\uc6b4\uc601 \uc2dc\uc124\ubc95\uc0c1\uc758 \ud658\uacbd \ubcf4\ud638 \uc0ac\uac74\uc774 \uc544\ub2cc \uacbd\uc6b0)<br\/>a) \uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0 17,300<br\/>b) \uc911\uae30\uc5c5\uc758 \uacbd\uc6b0 57,000<br\/>c) \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0 114,000<br\/>d) \uac70\ub300 \uae30\uc5c5\uc758 \uacbd\uc6b0 286,700<\/p>\n\n<p class=\"wp-block-paragraph\">14. \uc0b0\uc5c5 \uc7ac\uc0b0\uad8c \ubcf4\ud638<br\/>\uc0b0\uc5c5 \uc7ac\uc0b0\uad8c \ubc0f \ubb34\ud615 \uc7ac\uc0b0\uad8c \uad00\ub828 \uc0ac\ud56d 57,000<\/p>\n\n<p class=\"wp-block-paragraph\">15. \uacbd\uacc4 \uc218\uc815 \ubc0f \uac31\uc2e0 \uad00\ub828 \uc0ac\uac74<br\/>a) \ubd84\uc7c1 \uc9c0\uc5ed\uc758 \uac00\uce58,<br\/>b) \uae30\ud0c0 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">16. \ud30c\uc0b0 \uc0ac\uac74 (\ucc44\ubb34\uc790 \ub300\ub9ac)<br\/>a) \uad6c\uc870 \uc870\uc815 \uacc4\ud68d\uc5d0\uc11c \ucc44\uad8c\uc790 \uccad\uad6c\ub97c \ud3ec\ud568\ud55c \uc774\ud589 \uc694\uac74,<br\/>b) (\ud3d0\uc9c0\ub428)<br\/>c) \uae30\ud0c0 \ud30c\uc0b0 \uc808\ucc28 \uc885\ub8cc \uc2dc \ubd84\ubc30\ub420 \uc7ac\uc0b0,<br\/>d) \uae30\ud0c0 17,300 \uc720\ub85c,<br\/>e) \ubd84\ub9ac\uad8c \ub610\ub294 \ubc30\uc81c\uad8c\uacfc \uad00\ub828\ub41c \ud30c\uc0b0 \uc0ac\uac74\uc758 \uc11c\ube44\uc2a4\ub294 \ubcc4\ub3c4\ub85c \ud3c9\uac00\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\">17. \uc0ac\ub0e5\ubc95 \uad00\ub828 \uc0ac\uac74<br\/>a) \uc5f0\uac04 \uc784\ub300\ub8cc\uc758 3\ubc30,<br\/>b) \uae30\ud0c0 34,600<\/p>\n\n<p class=\"wp-block-paragraph\">18. \uce74\ub974\ud154 \uad00\ub828 \uc0ac\uac74<br\/>a) \uacbd\ubbf8\ud55c \uce74\ub974\ud154 \ub610\ub294 \uc720\ud1b5 \uc81c\ud55c 57,000<br\/>b) \uae30\ud0c0 229,700<\/p>\n\n<p class=\"wp-block-paragraph\">19. 1967\ub144 \uc790\ub3d9\ucc28\ubc95 \ubc0f \uc6b4\uc804\uba74\ud5c8\ubc95 \uad00\ub828 \uc0ac\ud56d<br\/>14,000<\/p>\n\n<p class=\"wp-block-paragraph\">20. \uc720\uc5b8 \ucc98\ubd84<br\/>a) \ucc98\ubd84\ub418\ub294 \uc7ac\uc0b0\uc758 \uac00\uce58,<br\/>b) \uae30\ud0c0 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">21. \ubd80\ub3d9\uc0b0 \uac70\ub798<br\/>\ub9e4\ub9e4 \ub300\uae08, \uc2dc\uc7a5 \uac00\uce58 \ub610\ub294 \uacf5\uc99d\uc778\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uaddc\uc815\uc5d0 \ub530\ub77c \ud5c8\uc6a9\ub418\ub294 \uc0b0\uc815 \uae30\uc900<\/p>\n\n<p class=\"wp-block-paragraph\">22. \uc5b8\ub860 \uad00\ub828 \uc0ac\uac74<br\/>a) \uc5b8\ub860 \uad00\ub828 \uad00\ud560 \ubc95\uc6d0 \ubc0f \uc704\uc6d0\ud68c \uc55e \uc808\ucc28 \ubc0f \ub2f5\ubcc0: \uc81c9\uc870 \uc81c1\ud56d \uc81c2\ud638 \ubc0f \uc81c10\uc870\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc \uccad\uad6c,<br\/>b) \ud589\uc815 \ub2f9\uad6d \uc55e \uc808\ucc28: \uc81c9\uc870 \uc81c1\ud56d \uc81c1\ud638 \ubc0f \uc81c10\uc870\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc \uccad\uad6c;  <\/p>\n\n<p class=\"wp-block-paragraph\">23. \uc2e0\ubd84 \ub4f1\ub85d \uad00\ub828 \uc0ac\uac74 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">24. \ud6c4\uacac \uad00\ub828 \uc0ac\uac74,<br\/>\ubd80\uc591 \uad00\ub828 \uc0ac\uac74 \uc81c\uc678 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">25. \uc131\uc778 \ub300\ub9ac \uad00\ub828 \uc0ac\ud56d<br\/>a) \ud574\ub2f9 \uc7ac\uc0b0\uc758 \uac00\uce58, \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c AHK \ud604\ud669: 2024.10.01 10\ud398\uc774\uc9c0 \uc911 4\ud398\uc774\uc9c0<br\/>b) \uae30\ud0c0 9,300 \uc720\ub85c<\/p>\n\n<p class=\"wp-block-paragraph\">26. \uc2dc\ubbfc\uad8c \uad00\ub828 \uc0ac\uac74 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">27. \uc0ac\ub9dd \uc120\uace0 \uad00\ub828 \uc0ac\uac74<br\/>a) \uc0ac\ub9dd \uc120\uace0\ub420 \uc790\uc758 \uc7ac\uc0b0 \uac00\uce58,<br\/>b) \uae30\ud0c0 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">28. \ud658\uacbd \ubcf4\ud638 \uad00\ub828 \uc0ac\uac74<br\/>a) \uc6b4\uc601 \uc2dc\uc124\ubc95, \uc99d\uae30 \ubcf4\uc77c\ub7ec \ubc30\ucd9c \ubc0f \ub300\uae30 \uc815\ud654\ubc95, \uc0b0\ub9bc \ubc0f \uc218\uc790\uc6d0\ubc95, \uadf8\ub9ac\uace0 \ub300\uaddc\ubaa8 \uc2dc\uc124\uacfc \uad00\ub828\ub41c \ud3d0\uae30\ubb3c \ucc98\ub9ac\ubc95 57,000<br\/>b) \uae30\ud0c0 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">29. \uc800\uc791\uad8c \ubc0f \ucd9c\ud310\uad8c \uad00\ub828 \uc0ac\uac74 57,000<\/p>\n\n<p class=\"wp-block-paragraph\">30. \ud611\ud68c \uad00\ub828 \uc0ac\uac74<br\/>a) \uc7ac\uc0b0 \uac00\uce58,<br\/>b) \uae30\ud0c0 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">31. \uc0c1\uc18d \uad00\ub828 \uc0ac\uac74<br\/>a) \uc11c\uba74 \uc0c1\uc18d \uc7ac\uc0b0 \uad00\ub9ac \uc2dc \ubc95\uc6d0 \uc704\uc6d0\ud68c \uc218\uc218\ub8cc\ubc95 \uc81c3\uc870\uc5d0 \ub530\ub978 \uc0b0\uc815 \uae30\uc900,<br\/>b) \uae30\ud0c0 \ub300\ub9ac \uc2dc \uccad\uad6c\uad8c\uc758 \uac00\uce58.<\/p>\n\n<p class=\"wp-block-paragraph\">32. \uc218\uc790\uc6d0\ubc95 \uad00\ub828 \uc0ac\uac74 (\ud658\uacbd \ubcf4\ud638 \uc0ac\uac74\uc774 \uc544\ub2cc \uacbd\uc6b0) 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">33. \uc544\ud30c\ud2b8 \uc18c\uc720\uad8c \uad00\ub828 \uc0ac\uac74 (\uc81c21\ud638\uc5d0 \ub530\ub978 \ubd80\ub3d9\uc0b0 \uac70\ub798 \uc81c\uc678)<br\/>a) \ubc18\ubcf5\uc801\uc778 \uc11c\ube44\uc2a4\uc758 \uacbd\uc6b0 \uc5f0\uac04 \uae08\uc561\uc758 3\ubc30<br\/>b) \uae30\ud0c0 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">34. \uae30\ud0c0 \ubbfc\uc0ac \ubc0f \ud589\uc815 \uc0ac\uac74<br\/>a) \ub9e4\uc6b0 \ub2e8\uc21c\ud558\uace0 \uc911\uc694\uc131\uc774 \ub0ae\uc740 \uacbd\uc6b0 5,500 \uc720\ub85c<br\/>b) \uc77c\ubc18\uc801\uc778 \uacbd\uc6b0 21,200 \uc720\ub85c<br\/>c) \uc911\uc694\uc131\uc774 \ud070 \uacbd\uc6b0 55,500 \uc720\ub85c<\/p>\n\n<p class=\"wp-block-paragraph\">35. \uc678\uad6d\uc778 \uacbd\ucc30\ubc95\uc5d0 \ub530\ub978 \ubd88\ub9cc \uc0ac\ud56d\uc744 \ud3ec\ud568\ud558\uc5ec \uc9c1\uc811\uc801\uc778 \ud589\uc815 \uba85\ub839 \ubc0f \uac15\uc81c \uad8c\ud55c \ud589\uc0ac\ub85c \uc778\ud55c \ud589\uc815 \ubc95\uc6d0 \uc55e \uc808\ucc28 34,600<\/p>\n\n<p class=\"wp-block-paragraph\">36. \ud658\uc790 \uc0ac\uc804 \uc758\ub8cc \uc9c0\uc2dc\uc11c 21,200 \uc720\ub85c<\/p>\n\n<p class=\"wp-block-paragraph\">37. \uc0ac\uc804 \uc704\uc784\uc7a5<br\/>a) \uc7ac\uc0b0 \uac00\uce58<br\/>b) \uae30\ud0c0 21,200 \uc720\ub85c<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c6\uc870<br\/><\/strong>(1) \uc81c2\ubd80 \uc804\uccb4 \uc801\uc6a9 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc218\uc218\ub8cc \uacc4\uc0b0\uc740 \uac01 \uac1c\uc815\ub41c \ubcc0\ud638\uc0ac \uc218\uc218\ub8cc\ubc95(RATG)\uc744 \uc81c3\ud56d\uc5d0 \ub530\ub77c \uc720\ucd94 \uc801\uc6a9\ud558\uc5ec, \ud2b9\ud788 \ub2e8\uc77c \uc694\uc728 \ubc0f RATG\uc758 TP 1\ubd80\ud130 3, 5\ubd80\ud130 9\uae4c\uc9c0\uc758 \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uc5ec \uc774\ub8e8\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\">(2) \uc11c\uba74\uc5d0 \ud574\ub2f9\ud558\ub294 \ubcf4\uc218\uc758 25%\uc5d0 \ud574\ub2f9\ud558\ub294 \uc5f0\uacb0 \uc218\uc218\ub8cc\ub294 \ud6a8\ub825 \uc815\uc9c0 \uc2e0\uccad\uc774 \uc81c\ucd9c\ub418\uac70\ub098 \ud6a8\ub825 \uc815\uc9c0 \ubc30\uc81c\ub97c \ubc95\uc801 \uad6c\uc81c \uc218\ub2e8\uc73c\ub85c \ub2e4\ud22c\ub294 \uacbd\uc6b0 \uccad\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(3) \uc624\uc2a4\ud2b8\ub9ac\uc544 \ud1b5\uacc4\uccad\uc774 \ubc1c\ud45c\ud55c 2015\ub144 \uc18c\ube44\uc790 \ubb3c\uac00 \uc9c0\uc218 \ub610\ub294 \uc774\ub97c \ub300\uccb4\ud558\ub294 \uc9c0\uc218\uac00 RATG \uc81c25\uc870\uc5d0 \ub530\ub978 \ucd5c\uc885 \ubc1c\ud6a8\ub41c \uaddc\uc815\uc758 \ud574\ub2f9 \uc6d4 \uc9c0\uc218 \ub610\ub294 \uadf8 \uc774\ud6c4 \ucd5c\uc885 \ubcc0\uacbd\uc758 \uae30\uc900\uc774 \ub41c \uc9c0\uc218 \ub300\ube44 5% \uc774\uc0c1 \ubcc0\uacbd\ub41c \uacbd\uc6b0, \ud574\ub2f9 \ubcc0\uacbd \uc774\ud6c4 \ub2e4\uc74c \ud574 1\uc6d4 1\uc77c\ubd80\ud130 RATG\uc758 \uc720\ucd94 \uc801\uc6a9\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub41c \ubcc0\ud638\uc0ac\uc758 \ucd1d \ubcf4\uc218(RATG\uc758 \uace0\uc815 \uae08\uc561\uc5d0 RATG \uc81c23\uc870\uc5d0 \ub530\ub978 \ub2e8\uc77c \uc694\uc728, RATG \uc81c15\uc870\uc5d0 \ub530\ub978 \uacf5\ub3d9 \uc18c\uc1a1\uc778 \ucd94\uac00 \uc694\uae08, RATG \uc81c23a\uc870\uc5d0 \ub530\ub978 ERV \ucd94\uac00 \uc694\uae08 \ubc0f RATG TP 3 \uc8fc\uc11d\uc5d0 \ub530\ub978 \uc5f0\uacb0 \uc218\uc218\ub8cc\ub97c \ub354\ud55c \uae08\uc561, \uac01\uac01 \uc801\uc6a9 \uac00\ub2a5\ud55c \uacbd\uc6b0)\uc5d0, RATG \uc81c25\uc870\uc5d0 \ub530\ub978 \ucd5c\uc885 \ubc1c\ud6a8\ub41c \uaddc\uc815\uc758 \ud574\ub2f9 \uc6d4 \uc9c0\uc218 \ub610\ub294 \uadf8 \uc774\ud6c4 \ucd5c\uc885 \ubcc0\uacbd\uc758 \uae30\uc900\uc774 \ub41c \uc9c0\uc218\uc640 \uc804\ub144\ub3c4 10\uc6d4 \uc9c0\uc218 \uac04\uc758 \ubcc0\uacbd\uc5d0 \ud574\ub2f9\ud558\ub294 \ucd94\uac00 \uc694\uae08\uc744 \ub354\ud55c \uae08\uc561\uc744 \uc801\uc808\ud55c \ubcf4\uc218\ub85c \uac04\uc8fc\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub807\uac8c \uacc4\uc0b0\ub41c \ucd94\uac00 \uc694\uae08\uc740 \ub2e4\uc74c 10\uc13c\ud2b8 \ub2e8\uc704\ub85c \uc0c1\uc5c5\uc801\uc73c\ub85c \ubc18\uc62c\ub9bc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.  <br\/> (3a) \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc774 \uc801\uc808\ud558\ub2e4\uace0 \uac04\uc8fc\ub420 \uc218 \uc788\uace0, \ud574\ub2f9 \uc5f0\ub3c4 \uc911\uc5d0 \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc758 \uae08\uc561\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 RATG \uc81c25\uc870\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \ubc1c\ud6a8\ub418\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uaddc\uc815 \ubc1c\ud6a8\uc77c\ubd80\ud130 \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc740 \ub2e4\uc74c \uacc4\uc0b0 \uacf5\uc2dd\uc5d0 \ub530\ub77c \uc7ac\uacc4\uc0b0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4: x = (1 z\/100) \/ (1+y\/100) * 100 \u2013 100 (z = \uc774\uc804 AHK \ucd94\uac00 \uc694\uae08\uc758 \ubc31\ubd84\uc728; y = RATG \uc81c25\uc870\uc5d0 \ub530\ub978 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \uc758\ud55c \ubc31\ubd84\uc728 \ubcc0\uacbd\uc774 RATG \uc81c25\uc870\uc5d0 \ub530\ub978 \ucd5c\uc885 \uc720\ud6a8 \uaddc\uc815 \ub300\ube44).<br\/> (4) \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc758 \ucd5c\ucd08 \uc0b0\uc815\uc740 2016\ub144 1\uc6d4\uc5d0 \ubc1c\ud45c\ub41c \uc9c0\uc218\uc640 2023\ub144 1\uc6d4\uc5d0 \ubc1c\ud45c\ub41c \uc9c0\uc218\ub97c \ube44\uad50\ud558\uc5ec \uc774\ub8e8\uc5b4\uc9c0\uba70, 2023\ub144 3\uc6d4 15\uc77c\ubd80\ud130 \uc81c\uacf5\ub41c \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc218\uc218\ub8cc \uacc4\uc0b0\uc5d0 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/> (5) \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc758 \uae08\uc561 \ubc0f \uc720\ud6a8 \uae30\uac04\uacfc \uc81c3a\ud56d\uc5d0 \ub530\ub978 \uc7ac\uacc4\uc0b0\ub41c \ucd94\uac00 \uc694\uae08\uc740 \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c \ud648\ud398\uc774\uc9c0(www.rechtsanwaelte.at)\uc5d0 \uc601\uad6c\uc801\uc73c\ub85c \uc81c\uacf5\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c7\uc870<\/strong><br\/>(1) \ubcc0\ud638\uc0ac\uac00 \uc5ec\ub7ec \uc0ac\ub78c\uc744 \ub300\ub9ac\ud558\uac70\ub098 \uc5ec\ub7ec \uc0ac\ub78c\uc774 \ubcc0\ud638\uc0ac\uc5d0\uac8c \ub300\ub9bd\ud558\ub294 \uacbd\uc6b0, \uacf5\ub3d9 \uc18c\uc1a1\uc778 \ucd94\uac00 \uc694\uae08\uc73c\ub85c \ub2e4\uc74c\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4:<br\/>a) \ud55c\ucabd \ub2f9\uc0ac\uc790\uc5d0\ub9cc \ubcc0\ud638\uc0ac\uac00 \ub300\ub9ac\ud558\ub294 \ub450 \uba85 \ub610\ub294 \ubcc0\ud638\uc0ac\uc5d0\uac8c \ub300\ub9bd\ud558\ub294 \ub450 \uba85\uc774 \uc788\ub294 \uacbd\uc6b0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202610%<br\/>b) \ubcc0\ud638\uc0ac\uac00 \ub300\ub9ac\ud558\ub294 \uac01 \ucd94\uac00 \uc778\uc6d0 \ubc0f \ubcc0\ud638\uc0ac\uc5d0\uac8c \ub300\ub9bd\ud558\ub294 \uac01 \ucd94\uac00 \uc778\uc6d0\uc5d0 \ub300\ud574 \uac01\uac01 &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20265%<br\/>\uc758 \uc218\uc218\ub8cc. (2) RATG TP 7\/2(\uc81c1\ud56d \ub9c8\uc9c0\ub9c9 \ubb38\uc7a5)\uc5d0 \ub530\ub978 \uc694\uc728\uc740 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4 \uc900\ube44\uc5d0 \uc77c\ubc18\uc801\uc73c\ub85c \ud544\uc694\ud55c \uc11c\ub958 \uac80\ud1a0\ub97c \uc131\uaca9\uacfc \ubc94\uc704 \uba74\uc5d0\uc11c \ud604\uc800\ud788(\uc81c2\uc870 \uc81c2\ud56d\uc758 \uc758\ubbf8\uc5d0\uc11c) \ucd08\uacfc\ud558\ub294 \uc11c\ub958 \uac80\ud1a0\uc5d0\ub3c4 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. (3) \uc774 \uc694\uc728\uc740 \ubc95\uc6d0, \uac80\ucc30\uccad \ubc0f \uae30\ud0c0 \uae30\uad00\uc758 \uc804\uc790 \uae30\ub85d\uc744 \uc790\uc2e0\uc758 \uc0ac\ubb34\uc2e4\uc5d0\uc11c \uc5f4\ub78c\ud558\ub294 \ub370 \uc801\uc6a9\ub420 \uc218 \uc788\uc73c\uba70, \ub2e4\uc6b4\ub85c\ub4dc \ubc0f \uc778\uc1c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ud604\uae08 \uc9c0\ucd9c\uc740 \ubcc4\ub3c4\ub85c \uccad\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(4) \ucd94\uac00\uc801\uc778 \uc2e0\uccad \ubc0f \uc2ec\uc0ac \uc694\uac74\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \ub3c8\uc138\ud0c1 \ubc0f \ud14c\ub7ec \uc790\uae08 \uc870\ub2ec \ubc29\uc9c0 \uaddc\uc815\uacfc \uad00\ub828\ub41c \uc0ac\ubb34\uc2e4 \ub0b4\ubd80 \uc870\uc0ac\ub294 RATG TP 7\/2\uc5d0 \ub530\ub77c \uccad\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c8\uc870<\/strong><br\/>(1) \ucd08\uad6d\uac00\uc801 \uc7ac\ud310\uc18c \ubc0f \uc758\uc0ac \uacb0\uc815 \uae30\uad00, \ud5cc\ubc95\uc7ac\ud310\uc18c \ub610\ub294 \ud589\uc815\ubc95\uc6d0\uc5d0\uc11c\uc758 \ub300\ub9ac\uc758 \uacbd\uc6b0, \ubd88\ub9cc, \uc0c1\uace0, \ubc18\ub300 \uc11c\uba74 \ubc0f \uad6c\ub450 \uc2ec\ub9ac \uc218\ud589, \uadf8\ub9ac\uace0 \uaddc\ubc94 \ud1b5\uc81c\uc5d0 \ub300\ud55c \ub2f9\uc0ac\uc790 \uc2e0\uccad\uc5d0 \ub300\ud574 RATG TP 3C\uc758 \ub450 \ubc30 \uae08\uc561\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(2) \ubc95\ub960 \uc758\uacac\uc11c\uc758 \uacbd\uc6b0, RATG TP 3\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uc728\uc740 RATG TP 3C\uc758 \ub450 \ubc30 \uae08\uc561\uae4c\uc9c0 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(3) \ub300\ub9bd\uc801 \uc131\uaca9\uc758 \ud611\uc0c1\uc5d0 \ub300\ud574\uc11c\ub294 RATG TP 3A\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uc728\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub0b4\uc6a9\uc0c1 RATG TP 3A\uc5d0 \ub530\ub978 \uc11c\uba74\uacfc \uc77c\uce58\ud558\uba70 \uccad\uad6c\uc758 \uc8fc\uc7a5 \ub610\ub294 \ubc29\uc5b4\ub97c \ubaa9\uc801\uc73c\ub85c \ud558\ub294 \uc11c\uba74, \ud2b9\ud788 \uacf5\ubb34\uc6d0 \ucc45\uc784 \ubc0f \ubcf4\ud5d8 \uc190\ud574 \uc0ac\uac74\uc758 \ub3c5\ucd09\uc7a5\uc5d0 \ub300\ud574\uc11c\ub294 \uc774 \uc694\uc728\ud45c\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uc728\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <br\/>(4) \uc218\uc6a9 \uc0ac\uac74\uc5d0\uc11c \ub2f9\uc0ac\uc790\uc758 \uc218\uc6a9 \uc0ac\uac74\uc774 \ud611\uc0c1\ub418\ub294 \uc2dc\uac04 \ub3d9\uc548, \uc2dc\uc791\ub41c \uc2dc\uac04\ub2f9 RATG TP 3\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uac00, \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c AHK \ud604\ud669: 2024.10.01 10\ud398\uc774\uc9c0 \uc911 6\ud398\uc774\uc9c0 \ub098\uba38\uc9c0 \ud544\uc694\ud55c \uc218\uc6a9 \ud611\uc0c1 \ucc38\uc11d \uc2dc\uac04 \ub3d9\uc548 RATG TP 2\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uac00 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(5) \uc720\uc5b8 \ucc98\ubd84\uc744 \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc885\ub958\uc758 \ubb38\uc11c, \uacc4\uc57d \ubc0f \uae30\ud0c0 \uc9c4\uc220\uc11c \uc791\uc131\uc5d0 \ub300\ud574\uc11c\ub294 AHK\uc758 \uc0b0\uc815 \uae30\uc900\uc744 \ubc14\ud0d5\uc73c\ub85c \uacf5\uc99d\uc778 \uc694\uc728\ud45c\uc758 \uc694\uc728\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>\ud0c0\uc778 \uacc4\uc57d \uac80\ud1a0\uc5d0 \ub300\ud574\uc11c\ub294 RATG TP 3A\ubd80\ud130 TP 3C\uae4c\uc9c0\uc758 \uc694\uc728\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(6) \ubd80\ub3d9\uc0b0\ucde8\ub4dd\uc138\ubc95(GrEStG) \ubc0f 1988\ub144 \uc18c\ub4dd\uc138\ubc95(EStG) \uc81c30b\uc870 \ubc0f \uc81c30c\uc870\uc5d0 \ub530\ub978 \uc138\uae08 \uc2e0\uace0\uc5d0 \ub300\ud574\uc11c\ub294 \uac01\uac01 RATG TP 1\ubd80\ud130 TP 3A\uae4c\uc9c0\uc758 \uc694\uc728\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(7) \ubcc0\ud638\uc0ac\uac00 \uc911\uc7ac\uc778\uc73c\ub85c \ud65c\ub3d9\ud558\ub294 \uacbd\uc6b0, \ub2e4\ub978 \ud569\uc758\uac00 \uc5c6\ub294 \ud55c \uadf8\uc758 \uc11c\ube44\uc2a4\uc5d0 RATG\uc758 \uaddc\uc815\uc774 \uc720\ucd94 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c3\ubd80 \u2013 \ud615\uc0ac \ubc0f \uc9d5\uacc4 \uc0ac\uac74<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c9\uc870<br\/><\/strong>(1) \ubc95\uc801\uc73c\ub85c \ucc98\ubc8c \uac00\ub2a5\ud55c \ud589\uc704\ub85c \uc778\ud55c \uc9c1\uad8c \ud615\uc0ac \uc0ac\uac74\uc758 \uacbd\uc6b0, \ub2e4\uc74c \uc218\uc218\ub8cc\uc728\uc774 \uc801\uc808\ud569\ub2c8\ub2e4:<\/p>\n\n<p class=\"wp-block-paragraph\">\uc720\ub85c<br\/>1. \uc9c0\ubc29 \ubc95\uc6d0 \uc808\ucc28\uc5d0\uc11c<br\/>a) 1\uc2ec \ubcf8\uc548 \uc2ec\ub9ac<br\/>\uccab 30\ubd84 238<br\/>\ucd94\uac00 30\ubd84\ub2f9 119<br\/>b) \uc804\uccb4 \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 1,188<br\/>c) \ud615\ubc8c\uc5d0 \ub300\ud55c \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 352<br\/>d) b\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac<br\/>\uccab 30\ubd84 468<br\/>\ucd94\uac00 30\ubd84\ub2f9 234<br\/>e) c\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac<br\/>\uccab 30\ubd84 352<br\/>\ucd94\uac00 30\ubd84\ub2f9 176<\/p>\n\n<p class=\"wp-block-paragraph\">2. \ud615\uc0ac\uc18c\uc1a1\ubc95 \uc81c61\uc870 \uc81c1\ud56d \uc81c5\ud638\uc5d0 \uba85\uc2dc\ub41c \uc808\ucc28\ub97c \uc81c\uc678\ud55c \ubc95\uc6d0\uc758 \ub2e8\ub3c5 \ud310\uc0ac \uc808\ucc28\uc5d0\uc11c<br\/>a) 1\uc2ec \ubcf8\uc548 \uc2ec\ub9ac \uccab 30\ubd84 396<br\/>\ucd94\uac00 30\ubd84\ub2f9 198<br\/>b) \uc804\uccb4 \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 1,188<br\/>c) \ud615\ubc8c\uc5d0 \ub300\ud55c \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 590 \uc720\ub85c.<br\/>d) b\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac \uccab 30\ubd84 786<br\/>\ucd94\uac00 30\ubd84\ub2f9 393<br\/>e) c\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac \uccab 30\ubd84 590<br\/>\ucd94\uac00 30\ubd84\ub2f9 295<br\/>a) 1\uc2ec \ubcf8\uc548 \uc2ec\ub9ac<br\/>\uccab 30\ubd84 396<br\/>\ucd94\uac00 30\ubd84\ub2f9 198<br\/>b) \uc804\uccb4 \ud56d\uc18c \ubc0f<br\/>\uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 570<br\/>c) \ud615\ubc8c\uc5d0 \ub300\ud55c \ud56d\uc18c \ubc0f<br\/>\uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 428<br\/>d) b\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac<br\/>\uccab 30\ubd84 590<br\/>\ucd94\uac00 30\ubd84\ub2f9 286<br\/>e) c\ud56d\uc5d0 \ub530\ub978 \ud56d\uc18c \uc2ec\ub9ac<br\/>\uccab 30\ubd84 428<br\/>\ucd94\uac00 30\ubd84\ub2f9 214  <\/p>\n\n<p class=\"wp-block-paragraph\">3. \ubc30\uc2ec\uc6d0 \ubc95\uc6d0 \uc808\ucc28 \ubc0f \ud615\uc0ac\uc18c\uc1a1\ubc95 \uc81c61\uc870 \uc81c1\ud56d \uc81c5\ud638\uc5d0 \ub530\ub978 \ub2e8\ub3c5 \ud310\uc0ac \uc808\ucc28\uc5d0\uc11c<br\/>a) 1\uc2ec \ubcf8\uc548 \uc2ec\ub9ac \uccab 30\ubd84 540<br\/>\ucd94\uac00 30\ubd84\ub2f9 270<br\/>b) \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 808<br\/>c) \ud56d\uc18c \uc2ec\ub9ac \uccab 30\ubd84 808 \ucd94\uac00 30\ubd84\ub2f9 404<br\/>d) \ubb34\ud6a8 \uc0c1\uace0 \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 1,620<br\/>e) \ubb34\ud6a8 \uc0c1\uace0\uc5d0 \ub300\ud55c \ubc95\uc6d0 \uc2ec\ub9ac \uccab 30\ubd84 1,076 \ucd94\uac00 30\ubd84\ub2f9 538 <\/p>\n\n<p class=\"wp-block-paragraph\">4. \ubc30\uc2ec\uc6d0 \ubc95\uc6d0 \uc808\ucc28\uc5d0\uc11c<br\/>a) 1\uc2ec \ubcf8\uc548 \uc2ec\ub9ac \uccab 30\ubd84 620<br\/>\ucd94\uac00 30\ubd84\ub2f9 310<br\/>b) \ud56d\uc18c \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 928. \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c AHK \ud604\ud669: 2024.10.01 10\ud398\uc774\uc9c0 \uc911 7\ud398\uc774\uc9c0<br\/>c) \ud56d\uc18c \uc2ec\ub9ac \uccab 30\ubd84 928 \ucd94\uac00 30\ubd84\ub2f9 464<br\/>d) \ubb34\ud6a8 \uc0c1\uace0 \ubc0f \uc774\uc5d0 \ub300\ud55c \ubc18\ub300 \uc2e4\ud589 1,860<br\/>e) \ubb34\ud6a8 \uc0c1\uace0\uc5d0 \ub300\ud55c \ubc95\uc6d0 \uc2ec\ub9ac \uccab 30\ubd84 1,236 \ucd94\uac00 30\ubd84\ub2f9 618  <\/p>\n\n<p class=\"wp-block-paragraph\">5. \uad6c\uae08 \uc808\ucc28<br\/>a) 1\uc2ec \uc2ec\ub9ac<br\/>\uccab 30\ubd84 364<br\/>\ucd94\uac00 30\ubd84\ub2f9 182<br\/>b) \uae30\ubcf8\uad8c \uce68\ud574 \ubd88\ub9cc 786<br\/>\uae30\ud0c0 \ubd88\ub9cc 564<br\/>c) 2\uc2ec \uc2ec\ub9ac<br\/>\uccab 30\ubd84 564<br\/>\ucd94\uac00 30\ubd84\ub2f9 282<\/p>\n\n<p class=\"wp-block-paragraph\">(1a) \uc81c1\ud56d\uc758 \uc694\uc728\uc740 \uc218\uc0ac \uc808\ucc28\uc5d0\uc11c\uc758 \ub300\ub9bd\uc801 \uc2ec\ubb38 \ucc38\uc5ec\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4. (2) \uc81c1\ud56d \uc81c3\ud638 \ub610\ub294 \uc81c4\ud638\uc758 \uacbd\uc6b0, \ubb34\ud6a8 \uc0c1\uace0\uc640 \ub3d9\uc2dc\uc5d0 \ud56d\uc18c\uac00 \uc81c\uae30\ub418\uba74, \uc81c1\ud56d \uc81c3\ud638 \ub77c\ubaa9 \ubc0f \ub9c8\ubaa9 \ub610\ub294 \uc81c1\ud56d \uc81c4\ud638 \ub77c\ubaa9 \ubc0f \ub9c8\ubaa9\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uc728\uc5d0 20%\uc758 \ucd94\uac00 \uc694\uae08\uc774 \uc801\uc808\ud569\ub2c8\ub2e4.          <br\/>(3) \uc81c1\ud56d \uc81c3\ud638\uc5d0 \ub530\ub978 \ub2e8\ub3c5 \ud310\uc0ac \uc808\ucc28\uc5d0\uc11c, \ud615\ubc8c \uc120\uace0 \ubc0f\/\ub610\ub294 \uc0ac\ubc95\uc0c1 \uccad\uad6c\uc5d0 \ub300\ud55c \ud56d\uc18c\uc758 \uacbd\uc6b0 \uc81c1\ud56d \uc81c3\ud638 \ub098\ubaa9 \ubc0f \ub2e4\ubaa9\uc758 \uc218\uc218\ub8cc\uc728\uc774, \uae30\ud0c0 \ubaa8\ub4e0 \ud56d\uc18c \ubc0f \ud56d\uc18c \uc2ec\ub9ac\uc5d0\ub294 \uc81c1\ud56d \uc81c3\ud638 \ub77c\ubaa9 \ubc0f \ub9c8\ubaa9\uc758 \uc218\uc218\ub8cc\uc728\uc774 \uc801\uc808\ud569\ub2c8\ub2e4. \uc81c2\ud56d\uc740 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.         <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c10\uc870<\/strong><br\/>(1) \uc81c9\uc870\uc5d0 \uc5b8\uae09\ub418\uc9c0 \uc54a\uc740 \ubc95\uc801\uc73c\ub85c \ucc98\ubc8c \uac00\ub2a5\ud55c \ud589\uc704\ub85c \uc778\ud55c \uc9c1\uad8c \ud615\uc0ac \uc0ac\uac74\uc5d0\uc11c \ubcc0\ud638\uc0ac\uc758 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574\uc11c\ub294 RATG TP 1\ubd80\ud130 3, 5\ubd80\ud130 9\uae4c\uc9c0\uc758 \uc218\uc218\ub8cc\uc728\uc5d0 \uc81c6\uc870 \uc81c3\ud56d\uc5d0 \ub530\ub978 \ucd94\uac00 \uc694\uae08\uc744 \ub354\ud55c \uae08\uc561\uc774 \ub2e4\uc74c \uc0b0\uc815 \uae30\uc900\uc5d0 \ub530\ub77c \uc801\uc808\ud569\ub2c8\ub2e4:<\/p>\n\n<p class=\"wp-block-paragraph\">\uc720\ub85c<br\/>\uc81c9\uc870 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ub530\ub978 \uacbd\uc6b0 7,800<br\/>\uc81c9\uc870 \uc81c1\ud56d \uc81c2\ud638\uc5d0 \ub530\ub978 \uacbd\uc6b0 18,000<br\/>\uc81c9\uc870 \uc81c1\ud56d \uc81c3\ud638\uc5d0 \ub530\ub978 \uacbd\uc6b0 27,600<br\/>\uc81c9\uc870 \uc81c1\ud56d \uc81c4\ud638\uc5d0 \ub530\ub978 \uacbd\uc6b0 33,200<br\/>\uc81c9\uc870 \uc81c1\ud56d \uc81c5\ud638\uc5d0 \ub530\ub978 \uacbd\uc6b0<br\/>\uc81c1\ud638\ubd80\ud130 \uc81c4\ud638\uc5d0 \uc900\ud558\uc5ec,<br\/>\ud655\uc815 \ubd88\uac00\ub2a5 \uc2dc 18,000<\/p>\n\n<p class=\"wp-block-paragraph\">(2) \uc81c1\ud56d\uc758 \uc758\ubbf8\uc5d0\uc11c \uc218\uc218\ub8cc \uacc4\uc0b0\uc5d0 \uc801\uc808\ud55c \uac83\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4: <\/p>\n\n<p class=\"wp-block-paragraph\">1. RATG TP 2\ub294 \ube44\uc6a9 \uacb0\uc815 \uc2e0\uccad, \uc704\uc784\uc7a5 \uc81c\ucd9c, \ud56d\uc18c \ud3ec\uae30 \ud1b5\uc9c0 \ubc0f \ud56d\uc18c \ub4f1\ub85d\ub9cc\uc744 \ubaa9\uc801\uc73c\ub85c \ud558\ub294 \uc11c\uba74; \ub9e4\uc6b0 \uc9e7\uc740 \uc2e0\uccad \ub610\ub294 \ubc95\uc6d0\uc5d0 \ub300\ud55c \uae30\ud0c0 \ud1b5\uc9c0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<br\/>2. RATG TP 3A\ub294 \ub0b4\uc6a9\uc774\ub098 \ubc94\uc704 \uba74\uc5d0\uc11c \ub9e4\uc6b0 \uc9e7\ub2e4\uace0 \ubcfc \uc218 \uc5c6\ub294 \uc2e0\uccad, \uc11d\ubc29 \uc2e0\uccad, \uc218\uc0ac \uc808\ucc28\uc5d0\uc11c \uba85\ub839, \uc2b9\uc778, \uacb0\uc815 \ub4f1\uc758 \ubc1c\ub839\uc744 \uc704\ud55c \uac80\uc0ac \ubc0f \ubc95\uc6d0\uc5d0 \ub300\ud55c \uc2e0\uccad \ub4f1\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<br\/>3. RATG TP 3B\ub294 \uc81c9\uc870\uc5d0 \uc774\ubbf8 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc740 \ud615\uc0ac \uc808\ucc28\uc5d0\uc11c\uc758 \ubc95\uc801 \uad6c\uc81c \uc218\ub2e8, \ud2b9\ud788 \uacf5\uc18c\uc7a5\uc5d0 \ub300\ud55c \uc774\uc758 \uc81c\uae30 \ubc0f \ud615\uc0ac\uc18c\uc1a1\ubc95 \uc81c87\uc870\uc5d0 \ub530\ub978 \ubd88\ub9cc, \uadf8\ub9ac\uace0 \ud615\uc0ac\uc18c\uc1a1\ubc95 \uc81c106\uc870\uc5d0 \ub530\ub978 \uc774\uc758 \uc81c\uae30\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.<br\/>4. RATG TP 7\/2\ub294 \uad6c\uae08\ub418\uac70\ub098 \uc218\uac10\ub41c \uc0ac\ub78c \ubc29\ubb38, \uc2ec\ubb38 \ucc38\uc5ec, \uadf8\ub9ac\uace0 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4 \uc900\ube44\uc5d0 \uc77c\ubc18\uc801\uc73c\ub85c \ud544\uc694\ud55c \uc11c\ub958 \uac80\ud1a0\ub97c \uc131\uaca9\uacfc \ubc94\uc704 \uba74\uc5d0\uc11c \ud604\uc800\ud788(\uc81c2\uc870 \uc81c2\ud56d\uc758 \uc758\ubbf8\uc5d0\uc11c) \ucd08\uacfc\ud558\ub294 \uc11c\ub958 \uac80\ud1a0\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c11\uc870<br\/><\/strong>RATG \uc81c23\uc870\uc5d0 \ub530\ub978 \ub2e8\uc77c \uc694\uc728\uc5d0 \uad00\ud55c \uaddc\uc815\uc740 \uc720\ucd94 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc81c9\uc870\uc5d0 \ub530\ub978 \uc11c\ube44\uc2a4\ub3c4 \ub2e8\uc77c \uc694\uc728\uc758 \uc0b0\uc815 \uae30\uc900\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c12\uc870<\/strong><br\/>\ubc95\uc801\uc73c\ub85c \ucc98\ubc8c \uac00\ub2a5\ud55c \ud589\uc704\ub85c \uc778\ud55c \ud615\uc0ac \uc0ac\uac74\uc5d0\uc11c \uc218\uc218\ub8cc \uae08\uc561\uc758 \ucd5c\ub300 50%\uae4c\uc9c0 \uc131\uacf5 \ubcf4\uc218 \ucd94\uac00 \uc694\uae08\uc774 \uccad\uad6c\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud2b9\ud788 \uc808\ucc28\uac00 \uc911\ub2e8\ub418\uac70\ub098 \ubb34\uc8c4 \ud310\uacb0\uc774 \ub0b4\ub824\uc9c0\uac70\ub098, \ubc94\uc8c4\ub85c \uae30\uc18c\ub41c \uc790\uac00 \uacbd\ubc94\uc8c4 \ub610\ub294 \ub354 \ub0ae\uc740 \ud615\ubc8c\uc774 \ubd80\uacfc\ub418\ub294 \ubc94\uc8c4\ub85c \uc720\uc8c4 \ud310\uacb0\uc744 \ubc1b\ub294 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c13\uc870<br\/><\/strong>(1) \uc81c8\uc870 \uc81c1\ud56d \ubc0f \uc81c9\uc870\ubd80\ud130 \uc81c12\uc870\uae4c\uc9c0\uc758 \uae30\uc900\uc740 \ubcc0\ud638\uc0ac\uc758 \ub2e4\uc74c \uc11c\ube44\uc2a4\uc5d0 \uc720\ucd94 \uc801\uc6a9\ub429\ub2c8\ub2e4.<br\/>a) \ubc8c\uae08 730\uc720\ub85c \uc774\ud558\uc758 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ud615\uc0ac \uc808\ucc28, \uc81c9\uc870 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ub530\ub984;<br\/>b) \ubc8c\uae08 2,180\uc720\ub85c \uc774\ud558\uc758 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ud615\uc0ac \uc808\ucc28, \uc81c9\uc870 \uc81c1\ud56d \uc81c2\ud638\uc5d0 \ub530\ub984;<br\/>c) \ubc8c\uae08 2,180\uc720\ub85c\uc5d0\uc11c 4,360\uc720\ub85c \uc0ac\uc774\uc758 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ud615\uc0ac \uc808\ucc28, \uc81c9\uc870 \uc81c1\ud56d \uc81c3\ud638\uc5d0 \ub530\ub984;<br\/>d) \ubc8c\uae08 4,360\uc720\ub85c \ucd08\uacfc\uc758 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ud615\uc0ac \uc808\ucc28, \uadf8\ub9ac\uace0 \ubc8c\uae08 \uc678\uc5d0 \uad6c\uae08\uc73c\ub85c\ub3c4 \uc704\ud611\ubc1b\ub294 \ubaa8\ub4e0 \uc704\ubc18\uc73c\ub85c \uc778\ud55c \ud589\uc815 \ud615\uc0ac \uc808\ucc28, \uc81c9\uc870 \uc81c1\ud56d \uc81c4\ud638\uc5d0 \ub530\ub984;<br\/>e) \uc77c\ubc18 \ubc95\uc6d0\uc758 \uad00\ud560\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \ud55c, \uae08\uc735 \ud615\uc0ac \uc808\ucc28, \uc81c9\uc870 \uc81c1\ud56d \uc81c3\ud638\uc5d0 \ub530\ub984;<br\/>f) \uc9d5\uacc4 \uc808\ucc28, \ud610\uc758\uc758 \uacbd\uc911\uc5d0 \ub530\ub77c, \uc81c9\uc870 \uc81c1\ud56d \uc81c1\ud638\ubd80\ud130 \uc81c3\ud638\uae4c\uc9c0\uc5d0 \ub530\ub984.<br\/>(2) \uc5ec\ub7ec \ud589\uc815 \ud615\uc0ac \uc0ac\uac74\uc774 \uacf5\ub3d9 \uc808\ucc28\uc758 \ub300\uc0c1\uc778 \uacbd\uc6b0, \uc0b0\uc815 \uae30\uc900\uc744 \uacb0\uc815\ud560 \ub54c \uac1c\ubcc4\uc801\uc73c\ub85c \uc704\ud611\ubc1b\ub294 \ud615\ubc8c\uc744 \ud569\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<br\/>(3) \ubb3c\ud488 \ubab0\uc218\uac00 \uc704\ud611\ubc1b\ub294 \uacbd\uc6b0, \uc0b0\uc815 \uae30\uc900\uc740 \uac01\uac01 \ud574\ub2f9 \ubb3c\ud488\uc758 \uac00\uce58\ub9cc\ud07c \uc99d\uac00\ud569\ub2c8\ub2e4.<br\/>(4) \ud589\uc815 \ud615\uc0ac \uc0ac\uac74\uc758 \ubc95\uc801 \uad6c\uc81c \uc808\ucc28\uc5d0\uc11c\uc758 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574\uc11c\ub294, \ubc95\uc801\uc73c\ub85c \ucc98\ubc8c \uac00\ub2a5\ud55c \ud589\uc704\ub85c \uc778\ud55c \uc9c1\uad8c \ud615\uc0ac \uc0ac\uac74\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \ubc95\uc801 \uad6c\uc81c \uc218\ub2e8\uc774 \ud615\ubc8c \uae08\uc561\uc5d0 \ub300\ud55c \ub2e4\ud23c\uc5d0 \uad6d\ud55c\ub418\ub294\uc9c0 \ub610\ub294 \uadf8 \uc774\uc0c1\uc778\uc9c0\ub97c \uad6c\ubcc4\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0\uc11c \uc81c9\uc870\uac00 \uc720\ucd94 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0b0\uc815 \uae30\uc900\uc744 \uacb0\uc815\ud560 \ub54c 1\uc2ec \uc808\ucc28\uc5d0 \uc801\uc6a9\ub418\ub294 \uae30\uc900\uc774 \uc801\uc808\ud569\ub2c8\ub2e4. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c4\ubd80 \u2013 \uae30\ud0c0 \uc870\ud56d<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c14\uc870<br\/><\/strong>(1) \uc5b4\uc74c, \ucc44\ubb34 \uc99d\uc11c, \uc99d\uc778, \uac10\uc815\uc778 \ubc0f \uc1a1\ub2ec \uc218\uc218\ub8cc \ub4f1\uc758 \ucc98\ub9ac\ub97c \uc81c\uc678\ud558\uace0, \uae08\uc804 \ub610\ub294 \uc720\uac00\uc99d\uad8c, \uc800\ucd95 \ub610\ub294 \uc608\uae08 \ud1b5\uc7a5\uc758 \uc218\ub839, \uae30\uc7a5, \ubcf4\uad00 \ub610\ub294 \uad50\ubd80\uc5d0 \ub300\ud574\uc11c\ub294 \uacf5\uc99d\uc778 \uc694\uc728\ud45c\uc758 \uc694\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br\/>(2) \uc81c1\ud56d\uc5d0 \ub530\ub978 \uc218\ub839 \ub610\ub294 \uad50\ubd80\uac00 \ubcc0\ud638\uc0ac \uc0ac\ubb34\uc2e4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \uc218\ub839 \ub610\ub294 \uad50\ubd80 \uc7a5\uc18c\uae4c\uc9c0\uc758 \ub178\ub825\uc5d0 \ub300\ud574 RATG TP 7\uc5d0 \ub530\ub978 \uc218\uc218\ub8cc\uac00 \uc801\uc808\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c15\uc870<br\/><\/strong>\ubcc0\ud638\uc0ac\uac00 \uc790\uc2e0\uc758 \uc0ac\ubb34\uc2e4 \ub610\ub294 \uc9c0\uc810\uc774 \uc788\ub294 \uc7a5\uc18c \uc678\uc5d0\uc11c \ud65c\ub3d9\ud558\ub294 \uacbd\uc6b0, \uc790\uac00\uc6a9 \ucc28\ub7c9 \uc0ac\uc6a9(\ud544\uc694\ud55c \uacbd\uc6b0 \ub80c\ud130\uce74 \ud3ec\ud568)\uc5d0 \ub300\ud55c \ucd5c\uace0 \uc9c1\uae09\uc758 \uc5f0\ubc29 \uc5ec\ud589 \uacbd\ube44 \uaddc\uc815\uc5d0 \ub530\ub978 \uc8fc\ud589 \uac70\ub9ac \uc218\ub2f9\uacfc \uc2e4\uc81c \uc2dd\ube44 \ubc0f \uc219\ubc15\ube44\uc758 \uc0c1\ud658\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c16\uc870<\/strong><br\/>\uc815\ub2f9\ud55c \uc0ac\uc720\ub85c \uc778\ud574 \uc624\ud6c4 8\uc2dc\ubd80\ud130 \uc624\uc804 8\uc2dc \uc0ac\uc774 \ub610\ub294 \uc77c\uc694\uc77c \ubc0f \uacf5\ud734\uc77c, \ub610\ub294 \ud1a0\uc694\uc77c\uc5d0 \uc81c\uacf5\ub418\ub294 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4\uc758 \uc218\uc218\ub8cc\uc728\uc5d0 \ub300\ud574\uc11c\ub294 100%\uc758 \ucd94\uac00 \uc694\uae08\uc774 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c17\uc870<\/strong><br\/>(1) \ubd80\uac00\uac00\uce58\uc138\ub97c \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uc9c0\ucd9c\uc5d0 \ub300\ud55c \ubcc4\ub3c4 \ubcf4\uc218\uc5d0 \uad00\ud55c RATG \uc81c16\uc870\uc758 \uaddc\uc815\uc740 RATG\uc5d0 \uc758\ud574 \ubcf4\uc218\uac00 \uacb0\uc815\ub418\uc9c0 \uc54a\ub294 \uc11c\ube44\uc2a4\uc5d0\ub3c4 \uc801\uc6a9\ub429\ub2c8\ub2e4.<br\/>(2) \uc548\uc804\ud55c \ud1b5\uc2e0 \ucc44\ub110\uc744 \ud1b5\ud55c \uc804\uc790 \uba54\uc2dc\uc9c0 \ubc1c\uc1a1\uc5d0 \ub300\ud574\uc11c\ub294 \uba54\uc2dc\uc9c0\ub2f9 50\uc13c\ud2b8\uc758 \ud604\uae08 \uc9c0\ucd9c \uccad\uad6c\uac00 \uc801\uc808\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc73c\uba70, \uac1c\ubcc4 \uc0ac\ub840\uc5d0\uc11c \ub354 \ub192\uc740 \ube44\uc6a9\uc774 \uc785\uc99d\ub418\uc9c0 \uc54a\ub294 \ud55c \uadf8\ub7ec\ud569\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c18\uc870<br\/><\/strong>\uc704\uc758 \ud2b9\ubcc4 \uae30\uc900(\uc81c2\ubd80 \ubc0f \uc81c3\ubd80)\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubcf4\uc218\uc758 \uc801\uc815\uc131\uc744 \ud3c9\uac00\ud560 \ub54c, \uc720\uc0ac\ud55c \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uae30\uc900\uc774 \uace0\ub824\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c19\uc870<br\/><\/strong>AHK\ub294 \uc624\uc2a4\ud2b8\ub9ac\uc544 \ubcc0\ud638\uc0ac\ud611\ud68c \ud648\ud398\uc774\uc9c0(http:\/\/www.rechtsanwaelte.at)\uc5d0 \uc601\uad6c\uc801\uc73c\ub85c \uc81c\uacf5\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c5\ubd80 \u2013 \ucd5c\uc885 \uc870\ud56d<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\uc81c20\uc870<\/strong> 2023\ub144 \uc81c1\ud638 \uacb0\uc758\uc548\uc5d0 \ub530\ub978 \uc81c6\uc870 \uc81c1\ud56d \ubc0f \uc81c3\ud56d\ubd80\ud130 \uc81c5\ud56d\uae4c\uc9c0, \uadf8\ub9ac\uace0 \uc81c10\uc870 \uc81c1\ud56d\uc740 2023\ub144 3\uc6d4 15\uc77c\ubd80\ud130 \ubc1c\ud6a8\ub429\ub2c8\ub2e4.<\/p>\n\n<p class=\"wp-block-paragraph\">                                                                                                                                                                                                                 <\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"\uc720\uac10\uc2a4\ub7fd\uac8c\ub3c4 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc740 \ubcc0\ud638\uc0ac\uc758 \uc5c5\ubb34 \uc601\uc5ed\uc774 \ub2e4\uc591\ud558\uc5ec \ub9e4\uc6b0 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc77c\ubc18\uc778\uc774 \ud2b9\uc815 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc774 \uc801\uc808\ud558\ub2e4\uace0 \uac04\uc8fc\ud558\ub294 \uc218\uc218\ub8cc\ub97c \ubbf8\ub9ac \uacc4\uc0b0\ud558\ub294 \uac83\uc740 \uac70\uc758 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc800\ud76c \ubc95\ub960 &#8230;","protected":false},"author":1,"featured_media":0,"parent":107229,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1624],"tags":[],"class_list":["post-107220","page","type-page","status-publish","hentry","category-1624"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ko\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"\uc720\uac10\uc2a4\ub7fd\uac8c\ub3c4 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc740 \ubcc0\ud638\uc0ac\uc758 \uc5c5\ubb34 \uc601\uc5ed\uc774 \ub2e4\uc591\ud558\uc5ec \ub9e4\uc6b0 \ubcf5\uc7a1\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc77c\ubc18\uc778\uc774 \ud2b9\uc815 \ubcc0\ud638\uc0ac \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uc77c\ubc18 \uc218\uc218\ub8cc \uae30\uc900\uc774 \uc801\uc808\ud558\ub2e4\uace0 \uac04\uc8fc\ud558\ub294 \uc218\uc218\ub8cc\ub97c \ubbf8\ub9ac \uacc4\uc0b0\ud558\ub294 \uac83\uc740 \uac70\uc758 \ubd88\uac00\ub2a5\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc800\ud76c \ubc95\ub960 ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/pages\/107220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/comments?post=107220"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/pages\/107220\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/pages\/107229"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/media?parent=107220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/categories?post=107220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ko\/wp-json\/wp\/v2\/tags?post=107220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}