ࡱ> Root EntryRoot EntryppTFileHeaderCDocInfoBodyText TT  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHwpSummaryInformation.;PrvImage PrvTextDocOptions ppTppTScripts ppTppTJScriptVersion J DefaultJScriptG_LinkDocK  !"#$%&'()*+,-./0123456789:<=>?@ABDEFHILMNOPQRS < > <2020D Ɍ0 \ ޹ Ƭ > < > 2020. 2 0ijYe <0Ɍ0 \ ޹ Ƭ0   X H > <l><ȜX><> <D><1. ­><- (|x ­><2. Ǭļ Ĭ>< 䲴\ܴ><3. Ő]Ʌ><- m8(www.hometax.go.kr)  ><4. Dij \ɬ4\ԝɅ><- Dij 4\ 18Dij 4\@ 19Dij X8 8\ɝɅ Ȝ - m8(www.hometax.go.kr), 84  ><5. )8 8 Ʌ(DƩɅ)><24(www.minwon.go.kr)  ><6. t ><Ŵ  ><7. Ŵ Ő]><Ŵ  > < ><8. =!<0 0 Ux><- =!<0 0 Ȝ - Ɍ0ŭ =7(www.bi.go.kr)  ><9. 0=Ť<0 0 Ux><- 0=Ť<0 0 Ȝ 0ijYe  > < ()><10. ]Ʌ><- \m(www.femis.go.kr)  ><11. mx  xǝ  0 xǝ>< Ȝ><12. Ŭǰ ] (mx , ©H, \, x )>< Ȝ> <% | ­ Ǭļ  ­   ­  ȜX hخ Ȝ ; | : \ (mx), x (m), txܭxǝ, Մ> [28 ] <0Ɍ0 \ ޹ Ƭ0 1  ̹qij $8> <­0 > <0 ><><ŐLj8><> <­̄| l> <% 0  % mM\ % ՄD % Ȉ (Ӥ  ><% mx Ŭǰ % Ȉ  % H֘t ȑ><% mx ܭxǝɍݴ>GIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳϟ@ JѣH*]ʴӧPJJիXjʵׯ`ÊKٳhӪ]˶۷pʝKݻx˷߿ LÈ+^ђǐ#KL˘3kΠCMҨS^װ18 ۷ >X;7ٽ-qRʙ޽ÃSxn-<ޝn2ȧ&~}{gmۀ͍w{ٶ^_:g\B=8'~gn*8a$" s b{r}'b1 s^֘voH&iZ*?#bm~qd{]v e<*o>[j5'Fͳ>[ӼGFDoS!A])3ʫ3E xLFwKVoIa61DEk2(Ha HgwDM:8<Ԩh(N*b6GaqR v7s/:u|Tݩ 84'dξNz<@azl)4l>D ;>A!wS»f&r^OQqfyR3rgIlnMpzy-Vt%^y_yEש6nV:Sȸ=,8ސHKhWp ZY|=^wXۋ[n#C)k9e=e&0w.epe V=o@~8NZ> J1DBHYXhQ+D 1! l10v`Ar$DThEKy֡?E H;?Ĉ’{/8Ԉ(l5܆Ƒв&3So*nr Ō ,0n?_;yr<|[GqOa8KBF%OcRfS A$.AD~=>ӯ{) - ( ꋕM'(mrC;J5}%nC[:lˀKj K`n`nlާ/y&MBD9D]aox]=؀2wss0 <6!ˀuӓ6D޲.A40x0[`]JuEAa+aYUx=ԟ/DltZ^ 'U'v) ɫLlQ>f2[?O96 A2Ux,o$^<˙kUe٪ AvJ^bNg>T]tSl!8`$uX<+V'$(bK۩,,N JɭC|JB2NB*t_bhI%a*o^SD] /w\#hGqٶ)ۻ%ۏуV6_Wm@ 6p$) %MHwU_ dVqF'w\lYQ@@)&~u " n|h05MZ BYi$ܾC UVQlhmlM[GxPyv)UA׋v2tq(S6 X+])6)%t<:hCj/m\";^7ʖzgBt4 z"L}*epw/s9Vֳh)30Dz{ͩ ztM΢ueHHKN0'!-{]p,8G`G=[$ {&Z8?EO3H{Hm%00~C ( 4dݧrh)vh6YVJF > LZZO[ZF5u P;ҮhzMI_TZ!T1:d4iY'7K3˜-` siN2j.e^#)iVNSݫ,A.}od);A0F/H:s_Zd۽MEl޷ߌi.!G{cNfek e--mJ~#;z;:7CIwHйuހl\wR$/mC 7i]>ORXlh7d[6:xN6^4,,;%3YqMKvHЗqo@1!P iec,LS' 2xD$#ʐCVX@HXw?9IN` L>HF:D^Xe"PO@.a[MZ>ҨՈj G(DƏMF.?igZ]M͠-qVV[ԆZ pj 7MՄ,T[z`F|;nmNaK:`vc.iu[h-᳧Wp7)|OU>ۂ/>S ŏ(~ sLg$wKtM8*mWvK1+a~]PEjw̶l{"rĒ9ryr9+%#db YrȦ3aݖ\ h,969w"rr'yU9u΄͙.Kv+6`G.ů<4ti^[n=6g)wYk {<{OZW_?qX S;z7+,izSIξfN\\}M1HQyI TQP[ NMrCC8;SD$48c HHT9v=޽;}GL\ugoY9L+#} y<ϣI"^=qW{,xBd#fԬJa |ٽ1}M &P Ś\d R|59 1&+}#I* fK _xg換 ꩆ.\ZLH"&Q z(Z&}+"mVEZɘE2ՙ)y.H^u[sۢyPT'y*tϯ0dO(uo$alSԂSωVVwI/ZÍU^<|~1HfT[)Oj"1=䍾ܮsՋa)vpvJQ&[?CQ6ްTG٩h^VdxWQ+*6TthR4L%[{ΟE݊ȿL~wL\d,ldbvLFէNϨ8o_7OǷB\IB~OC7c#WO E> C ,QDp38sr$%4_KM%,1:نHKoͧa?_{d/x&B#W2;)^4xXBsPP_}XvۿoW-zOz#?*?ӿT@Y~X+mj3'm[v|:j)%C$Mϼ5#cd߈; | : \ (mx), x (m), txܭxǝ, Մ> [28 ] <0Ɍ0 \ ޹ Ƭ0 1  ̹qij $8> <­0 > <0 ><><ŐLj8><> <­̄| l> <% 0  % mM\ % ՄD % Ȉ (Ӥ  ><% mx Ŭǰ % Ȉ  % H֘t ȑ><% mx ܭxǝɍݴ>WMHTQ>*jVZ1XQVDiIaT-2jօj(-Qq A(c\AQ2Hs߽w9Mpf=w~!@:xdstT(,AC\RCzk ϙ\ȀJ%` P$gq r-n륟)P%GfVBܱK HW?|&f1jl.ZG㠼UB=/=ZԘHR*mYBeFTS1\1(İ,V]ccHxxF&0qq;% py%_,^dn4:mxx" < Z oRD%X3^>aőer K@ knp"QڄDun.SB5$ӣ\B絇͜Or[xa珸1 $%QsI*u g:ӥ܄B^2ɥʕtȉ\:u=cP:|;FPdt(23]8oPL4?SK u;'6sR̭2'R<.H<gg˿,^kYxxٙluyAб&tƷ,/m11ƃăx;k߭⑈xu/_xk,xx}oGxQLK:-Q# YZKEOXwl-g; |9a4bD%"f;d;Ku Q)ӗlǐ峺5ܢ2)Ru kw. ": (yuh==LV>6B5 l 2QRlImItK!4'_{iI&wHCBuٍf̟Q$dΒP,Mm**$,d[K9]n?4ݿg{-4b˪f]vc$sz1X #pmOWMkA~wImS]Qk+MMk)Z5Ԩ! .ĂS̤O$fׇ=T 7$p6iqZBx5pg(M `C;دpgo׃3C5!Z8\H78F nٗiilpbaW2؛mr(^{W>8 Ѓ(sexǠu4h$ت'JD@({Zk*v pdnUFFm5?DITk4TbuAvbze՚0 ,{ʂ_YMUQa7 x'D2=;v\r|~,w`97vȩ#g E*{'dTގ9ݑ$Jd}p67d},(YxG, J}H W]HW>wuuר-Ѡ&-j!BT>ز->>$Em1F]awqlm Z|HA - Cg\ŗpv޹sws@kC!@d5#_I^\R`>4 'gݴyy>}3La0b]s#^c>GiT8m|؅#kfO28lEH^.=Gd[B6`_R7qkSB`YC2a" :soZ&f:[xx6'{# >4ɡǒ4A4hhɳ%ט|hy pޔڻUIFS$_(@D>97b{ )WkvRrFR&`rm_ c'X9UI>C'N>'p?{ɨ*T!= @!]*w 4{6TG. C;5z U{X0oNI^>\@ B4ߞ`얢sL([MHiE.5wRj8H-ClO YO”L$Lp7A ltB&Tb$"Mg<_KU8zwv-cH!.!T'ӣٞjLw$3Ix9X~̀4@k\`0Cea,yczWZ48Oa%Ja}LkFFSoD]kjt\z4&(t-=1M{{&5}]lcLwFEcF=ϻNj­Yɟ?[fDv%xWc5^>Z1]qTg9gɎCU*2@hC)m#ĂOz@gߖ/kUJP5PzDv:ewQ,GaGS4e@Xw=Z0*]:|*@y@x(D*A@8NSI$#xLIM9˟zZ ~m@ᏉeQ(X!ϟ.LGH)c#9,s AWG5QX$ W3(FjۦcB3 ˒bk"ANND(fx#p1@7Ms5|ovLoUot.vbtJBK-@X&BFzAEU\G+8d?[J $P XV,;P0Xl+2`EvJ|"mVXm̖OHPiӦ֩бrqV Dcua[]Ѓts {BLC*pbbތ{C{fdm)Ea }ȃ˹w'Сr==9w_{+F .8޻i􆖗*+ DCW"'\]utkl¸"ٝtftqaBg8KTve[9`aF#P,s{5brR,mk^ `u\gMoQm86# \Β |HPO7VPYH+, G߁r֢Nf;,1D6 _?ӷ5QD@ŨJM͐vOZίg K_HU8j6lla[6k,ϴ@L~QKvWj1U.3Yj-YS^ͥM4CIcf;Բ)PԝLHLEC囨KTv*?*6WR%5=BZ:&rPhvkKGtꠉzZWqiG\Vin%ԐG;2$mԏ4qo^õcVk_؏l0ZF۹w34b&;[ǻlyG kL*\fl͚֝yq5ˤr4ךt T RXQkBm7i˂8Y3[vN-a[diCW3kGfQKٶpvwmkkk_9w"}I*>MCRNi-tP~vwu=ϔUXN}4C|%iuZ25'ݩөGLqj'UM(>5=M#uAJeMt;ELчJώcN!96fTtm/lGdvseՁM}i1KZ`3S:aO_ZV ms9_ #-̥}ur(eǃzJ -n}JB"=\e1R0~:0 D!bAKfSyʤC_i?CwH-$NCM}HĎY%Me l, V_h[UMϲvget-n-&lsČCA>J@ )TɢpSc) $@R){@p~ޓܛMmOs;'P+WKRX J4)r>)Ha\.؃ey l\E֗~^K"@!o0o<ۘ/.)l!^wo%7~8 xOcqu}K}r:s>wG2|82{X9;kwB* N󫅋LUr΀ZZ ͂ Az[g (,D1I50*νrSbT='D?,G)T:l10͞5aW_NCs")3tnJKvPML][Q s.` G΋2˟d% KnRx-͂x ‹7T4Uy{CU&U}_\Z ( ͉Y؎6;^?OS?#y(' lދ/+i_\^ə?]ULg K.`U,X} E1>@"&5DƘLCde )"`>xmޙNww;I{ι眅{=ӟ~0CЯ 2HFca0-Ͼ*qIl rdfKkߗJ$!7+..`QNHC*.yT֫N8vǖرe)PYfr#9L'#+p;7ldU9fЏ[FnZ{v!O&fge]k_K핍/e[!ܺ}04=,!4;D!6Oz9Z g[Z>ϐ$$bu4Kׯ-h "^KOL`PbٸqF?]Ⱥ(De =u?WjQgl}!ݘ-H .a)>eN;ߔf'Ys:=|ycϓW;Kfo.T1 =z%Uh+K$+Z5$k>d׃v`D`3Ai+zCAK>Rdi_↖+DZ˟-clt1fl2(HTk~zk=A'ݲno [_znΡ,7qF&oq 3 ٫\yyfV~4`oZ޳7,zhsȺ,\ԵXeQ;\fX[#1UnQlMviIu-T,sr+ˍ /v( ""av8n3 tĦ]"t+3lnt[ZSC]06V["DC<상 vKC`W0MG,lvQ,-$6OJЇݿ;3w&gar&|_9VA(ዽ #ᴢx)|g:V=WG<:c?TMl?)ЈBShP艘"Z)jSzC)7UQ)ŔT9 sJ)RvCbvxE>FGj7ZڎX6r>!OJ=5byxգ!=H;!UEXDkuI(aF@}]($v.d7=zsϟboOr*)%bgJiJiEmJGgE,g6a,ysi"󕹬Y,nMr)A/ИA$J+V~r YuʁұbiS;v|r^iaڭbza SI{ ŰFN#.\6I^PxyXx\c+,X!wUVu &"hhķtULmoUp}MF|g 5]5PL2K!hִBk#UݘQwʔtn~7UbPeSw5yB%|.ᩅp:YZiE+ʟ?.ylnZm%ʏEkm~s&QTDu :iB_-#)QɊ9O K6^ YfQPV-1n3![ʛw+slblK_C͈T`"13HtLGt:8PFK3‰EиZF@#rdK̏U ([QWoA+/Q|LI-@vs6gr_͙P_l7J s[끽8ChYAB] = QB~>DMU=#Lz=00ϯAao|& b|Nӵ9#55_VMlE~Y;;.1FԦ4BV*Hhs HP@HTjo9䐃C!B(RʏLmm%Rj!|!A*vȮw5y7{Z)ʟ `^A|l'XPZ0ha8A{)9Y}w|,qHI Ej_"t!)Ȋfnίǫ򊢖J*q}B#бl?j !h\;N5=~2&Dbkߤ6VFNͯ>57ۈ6bu1ll[UHd* W&n"K}nBE_mi f<&m|4Ηv!q-o mJ_G /.ˆwM^Ocly;fP@{A.\E 1S d|o{tolOtĒy%YWdfey_ʘ[uaB'huǞ p,Zj$W?1Fi!˟ $Ʌŷix]L{_"J'YaJ zjv% NRM~bB~|)us#VM٘r"ϵ0o?و{xo/l$a#s2K G%dahB(dU@mE]Q&,lr+ys`=+q߱;JW-XMK{mt!%žMj(+\;՚tBF{-Г wrV`ϺĴ7`NZO%bJACK֕[Q2{./%8) wOӼxG$&kn t7*}Bw܌v5N4iIY6J_{—SKk=%NKm ͗ HӢu8hxh]!E.ҽ%*l5I`뢝gh՝-fbH_+݅$qzqT#W{ݘ/("xz-9I}$>l㞖,%A&W؊UikfRS/5Yv#fӻݍ1"HuvcBcBhގek:BWQHGw]R\Ttm6$gFӂI 6܃Eȃ`!6m`F {{ńKm܃>B,.~7?31!U&0J"~H}.XD/Sk3Tz "1h"W$˾-`N)dݗ5#جX?Fm7K 3Ve7퉰񹞟I(Ti1LkCGD˨o?DDV Ժp-0fKL^@Q#].'D?U:gD*JN M$2Iv%u-.Iԛ#i l? 1 +J-^y+icDZ՞$mJ*CI?Y߆t?g~N9!7x3?n.sa8 j&fUy*$~<!?=q/BHĭP}? mpJ_!E]4V@Ý&J?%2 ?)"&!75|oŻ;j~Tѣk4IV7Rw kE^􏧅kdz/i|;8W%\X_ڣ3CVIB}#&Yb<1']_챚`h3{$7#PS `j 8 ٕiĺA7UVе8pldX^ (łR-{7{s̀U(.pȩnb7ws<# &Q9D)3<{R*;I1TD_feS,Ly˙I\YM;HdV Rx 5+4 ȸ:B>X XGNNA`|\GB8#k^C ͇[5>9}D|hp.D|np(zB su1n3ڔ1\Utyx0*t KTAsvnRL)5ZKW<xt`X% b"fc#C?YƋbU~ c :Q;A=yV5spG;5:^U]c4utL˝N#01>zCy" ᪹x&<JRϽt~tfQܧt6[6sT`ghP"vul"-Ԥo$b<$hTFffË(q- b[T!G/Ɵg)^?vCrKי7tt0@B9bz$;b$I6ItHL(WMLA~nK O$!)IA4$z ?&H\h^޺̵\-:; &F&d֡&9t0ݭae80(ޢ61`'r 4`'EW|T R?vG:.h: %1ٗyI"ZjFU%Z2D# +2rbe\@=qˋV9[Ǭܪ#_YT! AA;e>%$]|tgXcі"c H}s G/{IU{?JbڪJj6 /[豭 :ĥ*z!J/I+*꺲zf_uuSRyMI(2"ΌXmlhmv}/(Ż+ ?}2ެZOzm~ ͞IC0w {⊌ kyts P9]V7všS-~sG!lL*T`513cv.Hr>|J3_7"U8XGJ ?,jGEҫK;=Qш kVPj/p81ѝ@[x4t3zM<U9 ZeBQDCPF= ЀqQfQQ 'I2ȃ Ђp>c4f| #1tRC. |xX7HL+HXm7x 13 +3q4̖GȎ|NL{ [5 )bNVxfn[dWd?Ux]WWW?%Uy%UJZLum~9j-5Uv:xMk^Suj~hڮE—dOMkMėkQǿ/iw]2KG+J-QԂUi, &XD8KZեCGB{yM{/{z w|>p!ZdA0w)sݰ˄RfhQ,s{ux(ӊ _QY!!#]`I!BMoWÖ߁YЀ(d 0,90Ǐ@F̊q$pm@F+&'1ri/Gxr嶘{jW0F(G2uQ ҧ]xAp'ۭ~f'/w`Me2 M$p%L^sx&2[f #*f}buFj 9ӯpcW$Hk1Ez@ґtTܥERx(b, @pG&yb4B&R 6ӵx ĐLր"O"%ᏃOך$vu#  ~. ]ȧB>}P0uW99Ʌ V Ė?hQ\ڴMiS[[!jHPlT:8Rb -888Xp \c IHsXEC'up^Mb~{{9o}N% 8Hd̯ _3.@ѭCFso</ڀls#A9DsqpF"rAf9bU!@m\(OB-_ B˄X<a>!BFnE#xhjޟwZ^Jujmjipk;C8G,-=Ϧ٢<"Wnje8c2]jpxvSz499$WC~#v:t:K6QVvo@v'4{ԑ엋lF+gxr5>\qV]Ђ^zĂQ.=~LM u; Ul-O{wz+@c? nw =`qXx3i0`4cީV!=b)U1̖g]_XJޥ̾b="lvN@{SҁpkUNj=*Deߕ-7!ȧ֌{v}x[e馿KLzMLuLPjʹ)"ɍҎ(B*YAWlLA5Dα9fV) v6dCi/sji9P%g-I9$F%q){մ*Œ$./ye-29MDf xCe$lRN5=~"?ulrk`3W˦Kr/>};/EXCɦKɩ0$NM8Փn+,+1+sɧr 3,ZÎ7ˎ7dF pΐ(7l_UjM0Pӽ?鞲^UңJ,?toٻٕ_?hQ%1\䔇ԭCҴւC :tDBu{WDژ\wAR &N:СC{TJy_;r;LJ~ߋ~Ά9:wL̜}-P/ۢg %,x=c16}6\+؃y9^/G3ʹ2,rn8=wmM9=o[a.jӚ_/ KWK%W$㸪ԑh OeQQ*(M*R%J'cۢc4a4E#C()5r#c`yֳpVQJU(#:}ԍ:ouᘥfQXijéƥ8NiUNsluP2VWV"w6xv|~hЇ]~̞g8ɘZyVP}8JYZFrʩ:}_8;~ƪcs]pjXVUW}?R?y}emZH)IIUT"n;Yj}H;moNb jAU|׊kTx[;Q<'FLUSU5'ό]H6O\;S/WMhA~kRk%JQOz(mRPxX7fjT ռUU6(eujITmzKWS/{yzԫHrP!>Nxwg`7+<+E}wcrXūh0/,:x=\bl I;O+Z#F2cmgVupN|pWvփ%j(ǹCq{Qv@nwAf l:"X`SNV5}+4+iTGS#xm-]74|9oI&9%싽g1|]o1/WRamܹXD dёHI"+tw!_z$!Mcص=h :I8yBug6ɍ`G4"X8 "K]+xR[$ ^գ怊(Ѵ#E쉡N5)$jt+II$e_gK#p 1!%!Q4S,UNCZɣ!UdZNu8VV|k%hRT.''V8pxRr5Zc4SWN]_q{1HT^j%FSnjU׍YsŨ^SK 1lH|6#Gbۄ1G]6rhqn="혈G) N#kaǟߩ66JRHM N. CZ"8$8(8(\2&H{j8:dtЭ{w7w<\x~.E y 3]s9؃4,*,\ ?GW*)nJz'7& [[}EQ[1QwUMSk Lo'v[L?8zo\)/ĖE$}{%Ù5JrĤH#JMva%U٭9RgN ˋ?xd%ɢf7W JBXv4ۙ ><<8$}$γ:ժjj+aY.zZ~PL9?Yn4XX 3$ R!Z3kY~ݭF)Sϱh-P;-iH+8_"i5$8ժDtq4Ffg63&l\7~|R RѱKAA $ Սi]1/؈גjU@1~ᖆE-O ye4-CcT-BweKDНDa=5vTي/,j팣9S=߶1 I:0zCfy߶L8FGDMhA$M*)ScD/E#xYċ ⡇ 9BzOH~о\{c@{3 O0As?$ɉ.\/m,^Mڧ=,@JL5E8\eg‚BD~cO)82 X~U((L֤qIL5󛕖xU.LDH"A0 3#!TVT ://7?S,O?/R8c;l@-p\SXl0bJr#/:=Tx,lUy;w_[L^;L4= `ANiEF!X -Ѹ/ u6ȣ{"{9ɓ98٪RwA'QNM{1 -r?ujٷz=★(=w Vxu b?bGoX-T|Hmd1bp#giizp*7 أ3%:4BobZQjd$-/uY\y]nF@>Ե$5lM)O5gyhgwM|$HXGWZ;5nQ (I(aS&IJQƿ5h,A̢ 0B4WEpUE! | qQTcH&Zۍ,\pQ;3U {H; Fy27+1 :8Zڋ\*>|[]7뒳Osԍ߈T.xL {=򸖢ym24 gI[^Z+KQR'R7|IKJ"1HjQlտ vbeLb'[' ct4JAs,,@lTK3qCŁft48ǔgHr} y>ʵ5賵2oqkJT4ÚK3V$MgF