<div>안녕하세요 졸업을 앞둔 게으름뱅이 예비백수입니다. </div> <div><br></div> <div>설 지나고 나면 이제 졸업식하고 진짜 백수로 진급하는데, 그 전에 할 일도 없고, 애인도 없고, 친구도 없는 관계로</div> <div>하루하루 신문이나 보고, 사놓고 못본채 먼지만 쌓여가는 책들도 보고, 하며 시간이나 때우던 와중에 호기심을 자극하는 기사가 있어서</div> <div>정리하던 와중에 혼자 '탐구생활'이라는 놀이를 만들어 시작해봤습니다.</div> <div><br></div> <div>(시사게로 갈까... 경제게로 갈까 하다가 '세금 관련' 내용인지라 경제게로 왔습니다...)</div> <div> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">0. </span>탐구생활을 시작하기에 앞서</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">KBS </span>뉴스 박종훈 기자의 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>대담한 경제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>라고 요즘 들어 매주 챙겨보는 기사가 있습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>최근에 정부의 기업 상속세 공제에 관한 이야기가 올라와서 관련 내용들을 찾아보다가 같이 나눌 수 있으면 좋겠다는 생각이 들어서 한번 작성해 봅니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">.</span></p> <p> <span style="font-size:9pt;line-height:1.5;">링크</span><span lang="en-us" style="font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">: </span><a target="_blank" href="http://news.kbs.co.kr/news/NewsView.do?SEARCH_PAGE_NO=&SEARCH_NEWS_CODE=3008604" style="font-size:9pt;line-height:1.5;" target="_blank"><u><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;color:#800080;">http://news.kbs.co.kr/news/NewsView.do?SEARCH_PAGE_NO=&SEARCH_NEWS_CODE=3008604</span></u></a></p> <p> </p><p></p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1. </span>관련 내용을 찾아 떠나는 여행</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1-1 </span>법률 개정안</p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span><span style="letter-spacing:-.2pt;"> 우선 상속세에 관한 법률을 개정한다고 하니 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">‘</span><span style="letter-spacing:-.2pt;">국회</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">’</span><span style="letter-spacing:-.2pt;">에 관련 내용이 올라와 있을 거라 생각해서 법률 재</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">·</span><span style="letter-spacing:-.2pt;">개정에 관한 일련의 과정들과 내용을 확인할 수 있는 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">‘</span><span style="letter-spacing:-.2pt;">국회의안정보시스템</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">’</span><span style="letter-spacing:-.2pt;">으로 들어가 봅니다</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">. </span><span style="letter-spacing:-.2pt;">아 법률명도 찾아야 하니 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">‘</span><span style="letter-spacing:-.2pt;">국가법령정보센터</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">’</span><span style="letter-spacing:-.2pt;">에서 법률이름도 한번 찾아봅니다</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.2pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">* </span>국회의안정보시스템 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span><a target="_blank" href="http://likms.assembly.go.kr/bill/jsp/main.jsp" target="_blank"><u><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;color:#0000ff;">http://likms.assembly.go.kr/bill/jsp/main.jsp</span></u></a><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">** </span>국가법령정보센터 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span><a target="_blank" href="http://www.law.go.kr/main.html" target="_blank"><u><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;color:#0000ff;">http://www.law.go.kr/main.html</span></u></a><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> <span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">법률명을 찾아보니 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">상속세 및 증여세법</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’ </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">이군요</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">? </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">이걸 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">국회의안정보시스템</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">에 들어가서 검색을 해봅니다</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">. ‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">상속세</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">를 다치기도 전에 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">상속세 및 증여세법 일부개정법률안</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">이라고 자동완성이 되는군요</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">,</span></p> <p style="text-indent:-5pt;margin-left:5pt;"></p> <div style="text-align:center;"><img src="http://thimg.todayhumor.co.kr/upfile/201502/1423470264d5Chz3nrtBmmwuGvuAwHlMqE.jpg" width="747" height="382" alt="1.JPG" style="border:none;"></div> <div style="text-align:center;"><br></div> <p></p> <p style="text-indent:-5pt;margin-left:5pt;"></p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span> 종류가 굉장히 많은데<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>우선 정부에서 제출한건 부결되었고<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>기사에서 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">12</span>월이라 했으니<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>한번 찾아봅시다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>눌러보니 제일 마지막 강석훈의원 등 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">11</span>인 으로 되어있는 제안일자 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">12</span>월 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">30</span>일 것 같네요</p> <p style="text-indent:-5pt;margin-left:5pt;"> <img src="http://thimg.todayhumor.co.kr/upfile/201502/1423470357jUw5sbCURwW1xRksN5LuP3.jpg" width="800" height="383" alt="2.JPG" class="chimg_photo" style="text-indent:-5pt;font-size:9pt;line-height:1.5;border:none;"></p> <p style="text-indent:-5pt;margin-left:5pt;"><br></p> <p style="text-indent:-5pt;margin-left:5pt;"><br></p> <p style="text-indent:-5pt;margin-left:5pt;"> <span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">눌러서 들어가 보니 다음과 같은 정보가 나옵니다</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">. </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">의안접수정보에서 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">의안원문</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">을 확인할 수 있고</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">그걸 요약한 제안이유 및 주요내용을 따로 볼 수 있습니다</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">. </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">소관위를 보니 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">기획재정위원회</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">이군요</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">,</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> 우선 국회의 법률 재<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">·</span>개정 절차는 다음과 같습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p> <div style="text-align:left;"><img src="http://thimg.todayhumor.co.kr/upfile/201502/1423470399MNTLAnBZDoSXqHJWjkatcszll4uRE.jpg" width="677" height="709" alt="3.JPG" style="border:none;"></div> <div style="text-align:left;"><img src="http://thimg.todayhumor.co.kr/upfile/201502/1423470399u1x6QleWONLz.jpg" width="667" height="340" alt="4.JPG" style="border:none;"></div> <p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span>그러니 현재 상태는 의안접수 후<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>소관 위원회<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>기획재정위원회<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span>에서 이야기 중이겠네요<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">? </span>그럼 이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>기획재정위원회<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>에는 누가 있을까요<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">?</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1-2 </span>기획재정 위원회</p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span>국회 홈페이지를 통해<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>발의자와 기획재정위원회에 속해있는 사람들을 한번 찾아보았습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>발의자 명단</p> <table style="border-collapse:collapse;border:.28pt solid rgb(0,0,0);"><tbody><tr><td style="width:42.62pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">정당</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">이름</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">지역구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>비례대표<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">당선횟수</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">소속위원회</p></td></tr><tr><td rowspan="11" style="width:42.62pt;height:31.02pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">새누리</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">강석훈</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>서울 서초<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid none none solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박명재</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>포항 남구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>울릉</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">홍지만</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>대구 달서<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>산업통산자원위원회 등</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김회선</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>서울 서초<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>교육문화체육관광위원회 등</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">이만우</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid none none solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박맹우</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>울산 남구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none none solid;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">나성린</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>부산 부산진<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none none solid;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김현숙</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">장윤석</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경북 영주</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3 </span>선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>산업통상자원위원회 등</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박덕흠</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>충북 보은<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>옥천<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>영동</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid none none solid;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김광림</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경북 안동시</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td> <td style="width:140.17pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none none solid;border-left-color:#000000;border-left-width:.28pt;"> <p> </p><p></p></td></tr></tbody></table><p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>기획재정위원회 의원 명단</p> <table style="border-collapse:collapse;border:.28pt solid rgb(0,0,0);"><tbody><tr><td style="width:42.62pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">정당</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">이름</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">지역구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>비례대표<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">당선횟수</p></td> <td style="width:50pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">기타</p></td></tr><tr><td rowspan="14" style="width:42.62pt;height:39.48pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">새누리</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">강석훈</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>서울 서초<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td> <td rowspan="14" style="width:50pt;height:39.48pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">14</span>명</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김광림</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경북 안동시</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">나성린</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>부산 부산진<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">류성걸</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>대구 동구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박덕흠</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>충북 보은<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>옥천<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>영동</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박맹우</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>울산 남구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박명재</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>포항 남구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span>울릉</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">심재철</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>안양 동안구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">4</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">이만우</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">이한구</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>대구 수성<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">4</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">정문헌</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>강원 속초<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>고성<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>양양</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">정희수</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경북 영천</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">조명철</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">조현룡</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p>경남 의령<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>함안<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>합천</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">초선</p></td></tr><tr><td rowspan="11" style="width:42.62pt;height:31.02pt;padding:1.41pt 5.1pt;border-style:double solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">새정치</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">김관영</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p>전북 군산시</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">초선</p></td> <td rowspan="11" style="width:50pt;height:31.02pt;padding:1.41pt 5.1pt;border-style:double solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">11</span>명</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김영록</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>전남 해남<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>완도<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>진도</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">김현미</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>고양시 일산서구</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박광온</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경기 수원시<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>정</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박범계</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>대전 서구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">박영선</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>서울 구로<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">신계륜</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>서울 성북<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>을</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">4</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">오제세</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>청주 흥덕구<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">윤호중</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경기 구리</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">재선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">최재성</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>경기 남양주<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">-</span>갑</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3</span>선</p></td></tr><tr><td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">홍종학</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid solid double;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">초선</p></td></tr><tr><td style="width:42.62pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">정의당</p></td> <td style="width:56.77pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">박원석</p></td> <td style="width:152.99pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p>비례대표</p></td> <td style="width:55.27pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;">초선</p></td> <td style="width:50pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:double solid solid;border-color:#000000;border-width:.28pt;"> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1</span>명</p></td></tr></tbody></table><p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span>대략 다음과 같은 구성이군요<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">? </span>이분들의 심사와 찬반을 거쳐 본회의로 올라갈 겁니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;"><br></span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2. ‘</span>의안 원문<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’ </span>내용 정리</p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2-1 </span>개정 내용 정리</p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span> 우선 제가 기사를 보며 궁금했던 것은 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>기업 상속세 공제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>에 관한 부분입니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>의안 원문을 보니 그 외 다른 조문의 개정에 관한 내용도 있더군요<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>그 부분은 과감하게 버렸습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <table style="border-collapse:collapse;border:.28pt solid rgb(0,0,0);"><tbody><tr><td colspan="4" style="width:419.5pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:none none solid;border-bottom-color:#000000;border-bottom-width:.28pt;"> <p style="text-align:center;">정리표</p></td></tr><tr><td colspan="2" style="width:133.84pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">주요내용</p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">현행</p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">개정안</p></td></tr><tr><td rowspan="2" style="width:52.77pt;height:25.64pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">요건</p></td> <td rowspan="2" style="width:81.07pt;height:25.64pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">상속세 및 증여세법</p> <p style="text-align:center;">제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">18</span>조 <span style="letter-spacing:0pt;">② </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1.</span></p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>연 매출액</p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">3</span><span style="font-weight:bold;">천억 원 미만</span></p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>연 매출액</p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">5</span><span style="font-weight:bold;">천억 원 미만</span></p></td></tr><tr><td style="width:142.83pt;height:22.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>피상속인이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">10</span><span style="font-weight:bold;">년</span><span lang="en-us" style="font-family:'함초롬바탕';"> </span>이상 계속하여 경영한 기업</p></td> <td style="width:142.83pt;height:22.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>피상속인이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">7</span><span style="font-weight:bold;">년</span><span lang="en-us" style="font-family:'함초롬바탕';"> </span>이상 계속하여 경영한 기업</p></td></tr><tr><td rowspan="4" style="width:52.77pt;height:21.28pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">공제한도</p></td> <td rowspan="3" style="width:81.07pt;height:8.46pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">동조 </p> <p style="text-align:center;">가<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>나<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>다 신설</p> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>내용은 동일<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>금액이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">200</span>억 초과</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">= 200</span>억 한도</p></td> <td rowspan="3" style="width:142.83pt;height:8.46pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>내용적으로는 동일<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>구분을 위해 하위조문으로 뺀 것</p></td></tr><tr><td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>피상속인이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">15</span>년 이상 계속 경영 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">= 300</span>억 한도</p></td></tr><tr><td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>피상속인이 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">20</span>년 이상 계속 경영 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">= 500</span>억 한도</p></td></tr><tr><td style="width:81.07pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">단서 추가</p> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>실제 공제금액 확대부분<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p></td> <td colspan="2" style="width:285.66pt;height:12.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>신설<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">「</span>중소기업진흥에 관한 법률<span style="letter-spacing:0pt;">」</span>에 따른 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="font-weight:bold;">명문장수기업</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">’</span><span lang="en-us" style="font-family:'함초롬바탕';"> </span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>피상속인과 상속인이 각각 기업을 경영한 기간의 합계가</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">30</span><span style="font-weight:bold;">년 이상</span>이고<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">,</span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span><span style="font-weight:bold;">경제적 사회적 기여 등 대통령령으로 정하는 요건</span><span lang="en-us" style="font-family:'함초롬바탕';"> </span>충족</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span>의 경우에는 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-weight:bold;">1</span><span style="font-weight:bold;">천억원</span>을 한도</p></td></tr><tr><td rowspan="3" style="width:52.77pt;height:121.65pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">가업용</p> <p style="text-align:center;">자산처분</p></td> <td style="width:81.07pt;height:43.85pt;padding:1.41pt 5.1pt;border-style:solid solid none;border-top-color:#000000;border-top-width:.28pt;border-left-color:#000000;border-left-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p style="text-align:center;">제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">18</span>조</p> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">⓹ </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1. </span>가</p></td> <td rowspan="3" style="width:142.83pt;height:121.65pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>해당 가업용 자산의 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">20%</span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>상속개시일부터 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">5</span>년 이내</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span>에는 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">10%)</span>이상 처분시</p></td> <td rowspan="2" style="width:142.83pt;height:46.41pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>소득세법 적용받는 가업</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(= </span>개인사업자<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span>가업용 자산의 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">50% </span>이상</p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span>처분시 </p></td></tr><tr><td rowspan="2" style="width:81.07pt;height:77.8pt;padding:1.41pt 5.1pt;border-style:none solid solid;border-left-color:#000000;border-left-width:.28pt;border-bottom-color:#000000;border-bottom-width:.28pt;border-right-color:#000000;border-right-width:.28pt;"> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>다음에 해당하는 경우 상속세 부과<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p></td></tr><tr><td style="width:142.83pt;height:75.24pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>법인사업자 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">=</span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span>제한 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">X</span></p></td></tr><tr><td rowspan="2" style="width:52.77pt;height:5.64pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">기준고용인원</p></td> <td style="width:81.07pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">18</span>조</p> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">⓹ </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1. </span>라</p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>상속개시된 사업년도 말일부터 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">10</span>년간</p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- ‘</span>기준고용인원<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>의 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">80%</span>이상의 고용을 매년 유지</p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">삭제</p></td></tr><tr><td style="width:81.07pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p style="text-align:center;">제<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">18</span>조</p> <p style="text-align:center;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">⓹ </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1. </span>마</p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>상속개시된 사업년도 말일부터 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">10</span>년간</p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">- </span>기준고용인원의 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">100% </span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.6pt;">(</span><span style="letter-spacing:-.6pt;">중견기업은 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.6pt;">120%) </span><span style="letter-spacing:-.6pt;">이상 유지</span></p></td> <td style="width:142.83pt;height:2.82pt;padding:1.41pt 5.1pt;border:.28pt solid rgb(0,0,0);"> <p>중견기업의 경우도 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">100% </span>이상 유지</p></td></tr><tr><td colspan="4" style="width:419.5pt;height:2.82pt;padding:1.41pt 5.1pt;border-style:solid none none;border-top-color:#000000;border-top-width:.28pt;"> <p style="text-align:right;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">* ‘</span>상속세 및 증여세법 일부개정법률안<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’ </span>의안 원문을 참조하여 정리</p></td></tr></tbody></table><p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span>제가 경제나 조세 관련 전공자가 아닌지라 저 내용들을 어떻게 해석해야 할지 몰라서 일단 정리만 해봤습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. (</span>관련 내용 아시는 분들 코멘트 부탁드립니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span><span style="letter-spacing:0pt;">ㅠㅠ</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;"><br></span></p> <p><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2-2 </span>비용 추계서 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>아래는 의안원문에서 그대로 발췌해서 목차만 수정을 가했습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">.)</span></p> <p style="text-indent:-177.6pt;margin-left:177.6pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1) </span>재정수반요인</p> <p style="text-indent:-30pt;margin-left:30pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">ㅇ</span>가업상속공제 적용대상<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>연 매출액 기준 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3</span>천억원<span style="letter-spacing:0pt;">→</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">5</span>천억원<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">), </span></p> <p style="text-indent:-30pt;margin-left:30pt;"> 공제한도액<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>명문장수기업에 대해 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">500</span>억원<span style="letter-spacing:0pt;">→</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1</span>천억원<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">) </span>확대 및</p> <p style="text-indent:-30pt;margin-left:30pt;"> 가업요건 완화<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(</span>경영기간 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">10</span>년<span style="letter-spacing:0pt;">→</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">7</span>년<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span>등에 따라 세수감소가 발생하게 됨<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">(§18</span><span style="letter-spacing:0pt;">②ㆍ⑤</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">)</span></p> <p style="text-indent:-30pt;margin-left:30pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;"><br></span></p> <p style="text-indent:-177.6pt;margin-left:177.6pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2) </span>비용추계의 전제</p> <p style="text-indent:-177.6pt;margin-left:177.6pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">ㅇ </span>비용추계의 상세내역과 동일</p> <p style="text-indent:-37pt;margin-left:37pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">ㅇ </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’14.12</span>월 중에 개정법률안이 공포된다는 전제 하에 작성</p> <p style="text-indent:-30.2pt;margin-left:30.2pt;"> </p><p></p> <p style="margin-left:26.4pt;text-indent:-31.4pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;"> 3) </span>비용추계의 결과 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">: </span>지출 <span style="letter-spacing:0pt;">△ </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2,517</span>억원</p> <table style="border-collapse:collapse;border:.28pt solid rgb(0,0,0);"><tbody><tr><td colspan="2" style="width:197.8pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt 1.7pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';font-size:11pt;"> </span><span style="font-size:11pt;">연 도</span></p> <p style="line-height:130%;"><span lang="en-us" style="font-family:'한양신명조';font-size:11pt;"> </span><span style="font-size:11pt;">구 분</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">2015</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">2016</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">2017</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">2018</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">2019</span></p></td> <td style="width:44.21pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:1.7pt 1.7pt .28pt .28pt;"> <p style="line-height:130%;text-align:center;"><span style="font-weight:bold;font-size:11pt;">합계</span></p></td></tr><tr><td rowspan="5" style="width:33.81pt;height:140.19pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt 1.7pt;"> <p style="line-height:130%;text-align:center;"><span style="font-weight:bold;font-size:11pt;">지출</span></p></td> <td style="width:163.99pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"><span style="letter-spacing:-.2pt;font-size:11pt;">가업상속공제 적용대상 확대</span><span style="letter-spacing:-.2pt;font-size:11pt;">ㆍ</span><span style="letter-spacing:-.2pt;font-size:11pt;">사후관리요건 완화</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">(§18</span><span style="letter-spacing:0pt;font-size:11pt;">②ㆍ⑤</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">)</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-214</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-427</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-427</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-427</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-427</span></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-1,922</span></p></td></tr><tr><td style="width:163.99pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"><span style="font-size:11pt;">상속재산공제 금액 상향</span></p> <p style="line-height:130%;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">(§20</span><span style="letter-spacing:0pt;font-size:11pt;">①</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">, </span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">§22, §23</span><span style="font-size:11pt;">의</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">2</span><span style="letter-spacing:0pt;font-size:11pt;">①</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">)</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-27</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-53</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-53</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-53</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-53</span></p></td> <td style="width:44.21pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-239</span></p></td></tr><tr><td style="width:163.99pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"><span style="font-size:11pt;">증여재산공제 금액 상향</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">(§53)</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-56</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-75</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-75</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-75</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-75</span></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-356</span></p></td></tr><tr><td style="width:163.99pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"><span style="font-size:11pt;">의사자 등의 유족이 받는 성금에 대한 증여세 비과세 적용</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">(§46)</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">추</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">정</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">곤</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">란</span></p></td> <td style="width:44.21pt;height:36.63pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td></tr><tr><td style="width:163.99pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:center;"><span style="font-weight:bold;font-size:11pt;">소 계</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">(a)</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-297</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-555</span></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt 1.7pt 1.98pt .28pt;"> <p style="line-height:130%;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">-2,517</span></p></td></tr><tr><td rowspan="4" style="width:33.81pt;height:103.56pt;padding:1.41pt;border-style:double solid;border-color:#000000;border-width:1.98pt .28pt 1.98pt 1.7pt;"> <p style="line-height:130%;text-align:center;"><span style="font-weight:bold;font-size:11pt;">수입</span></p></td> <td style="width:163.99pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:130%;"><span style="font-size:11pt;">특수관계 주주 간 차등배당에 대한 증여세 과세</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">(§2</span><span style="letter-spacing:0pt;font-size:11pt;">②</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">, §42</span><span style="letter-spacing:0pt;font-size:11pt;">⑦ㆍ⑧</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-size:11pt;">)</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">추</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">정</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">곤</span></p></td> <td style="width:42.24pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span style="letter-spacing:-.5pt;font-size:11pt;">란</span></p></td> <td style="width:44.21pt;height:36.63pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td></tr><tr><td style="width:163.99pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td></tr><tr><td style="width:163.99pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:130%;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border:.28pt solid rgb(0,0,0);"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid;border-color:#000000;border-width:.28pt 1.7pt .28pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td></tr><tr><td style="width:163.99pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:130%;text-align:center;"><span style="font-weight:bold;font-size:11pt;">소 계</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">(b)</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt .28pt 1.98pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:solid solid double;border-color:#000000;border-width:.28pt 1.7pt 1.98pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"> </p><p></p></td></tr><tr><td colspan="2" style="width:197.8pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt 1.7pt;"> <p style="line-height:130%;text-align:center;"><span style="letter-spacing:0pt;font-weight:bold;font-size:11pt;">□ </span><span style="font-weight:bold;font-size:11pt;">총 비용</span><span lang="en-us" style="font-family:'한양신명조';letter-spacing:0pt;font-weight:bold;font-size:11pt;">(a-b) </span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-297</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-555</span></p></td> <td style="width:42.24pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt .28pt 1.7pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-555</span></p></td> <td style="width:44.21pt;height:22.31pt;padding:1.41pt;border-style:double solid solid;border-color:#000000;border-width:1.98pt 1.7pt 1.7pt .28pt;"> <p style="line-height:120%;margin-right:2pt;text-align:right;"><span lang="en-us" style="font-family:'한양신명조';letter-spacing:-.5pt;font-size:11pt;">-2,517</span></p></td></tr></tbody></table><p> </p><p></p> <p style="text-indent:-41pt;margin-left:41pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">4) </span>부대의견</p> <p style="text-indent:-41pt;margin-left:41pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span style="letter-spacing:0pt;">ㅇ </span>본 추계결과는 추계에 이용한 가정이 변화할 경우 달라질 수 있음</p> <p style="text-indent:-41pt;margin-left:41pt;"><span lang="en-us" style="text-align:center;font-size:9pt;text-indent:-5pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;"><br></span></p> <p style="text-indent:-41pt;margin-left:41pt;"><span lang="en-us" style="text-align:center;font-size:9pt;text-indent:-5pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">3. </span><span style="text-align:center;font-size:9pt;text-indent:-5pt;line-height:1.5;">탐구생활</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3-1 </span>우선 박종훈 기자님의 기사 내용을 다시금 요약해 보자면</p> <p style="text-indent:-5pt;margin-left:5pt;"><span style="letter-spacing:0pt;font-size:9.5pt;">① </span><span style="font-size:9.5pt;">정부의 기업 상속세 공제 노력</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">매출이 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">3</span><span style="font-size:9.5pt;">천억 원 이하인 기업 상속시</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, 500</span><span style="font-size:9.5pt;">억까지 상속세 공제</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- 30</span><span style="font-size:9.5pt;">억을 상속받는 개인은 수억 대의 상속세를 내야 하지만</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">가업을 갖고 있는 경우 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">500</span><span style="font-size:9.5pt;">억을 받아도 세금 한푼 안받음</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">이러한 조세 역전현상은 조세 형평성에도 어긋남</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="letter-spacing:-.4pt;font-size:9.5pt;">그런데 정부는 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.4pt;font-size:9.5pt;">12</span><span style="letter-spacing:-.4pt;font-size:9.5pt;">월 부터</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.4pt;font-size:9.5pt;">, </span><span style="letter-spacing:-.4pt;font-size:9.5pt;">사상 최악의 세수 결손 속에서도 가업상속 공제 대상을 확대하려 노력 중</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">매출 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">5</span><span style="font-size:9.5pt;">천억 원 이하</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">공제한도 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">1</span><span style="font-size:9.5pt;">천억으로 확대하는 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">'</span><span style="font-size:9.5pt;">상속세 및 증여세법 개정안</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">' </span><span style="font-size:9.5pt;">국회 제출</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span style="letter-spacing:0pt;font-size:9.5pt;">② </span><span style="font-size:9.5pt;">상속세 공제에 다른 문제</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">세수 부족의 심화</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">사회정의의 훼손</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">조세 형평성의 붕괴</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">소외 계층의 상대적 박탈감 증가</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">가업 상속에 대한 특혜성 상속세 공제는 오히려 시장의 기능을 마비시켜 경제의 비효율성을 키우는 역효과</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">특히</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">시장의 선별 기능이 마비될 우려</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">현행 가업상속공제 제도는 부모의 기업을 물려받겠다고 선언하고 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">10</span><span style="font-size:9.5pt;">년 이상 기업을 유지해야 상속세 공제</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="letter-spacing:-.9pt;font-size:9.5pt;">그런면 수백억에 이르는 상속세를 공제받기 위해서는 무조건 경영권을 물려받는 선택을 할 수 밖에 없고</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:-.9pt;font-size:9.5pt;">,</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">이 과정에서 무능력한 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">2</span><span style="font-size:9.5pt;">세를 솎아내는 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">'</span><span style="font-size:9.5pt;">시장의 선별 기능</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">'</span><span style="font-size:9.5pt;">은 정지될 수 밖에 없다</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">우선 기업 오너의 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">2</span><span style="font-size:9.5pt;">세나 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">3</span><span style="font-size:9.5pt;">세가 기업을 물려받아야 더 좋은 기업이 된다는 증거는 전혀 없음</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">,</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">오히려 이들의 능력과 자질을 검증하는 역할을 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">'</span><span style="font-size:9.5pt;">상속</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">'</span><span style="font-size:9.5pt;">과정에서 알 수 있을 것 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">-> </span><span style="font-size:9.5pt;">시장에서 능력이 미흡하다고 판단하면 자금마련이 어려운게 당연</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">오너 자녀의 지분이 희석된 기업들이 뛰어난 전문경영인을 영입해 더욱 놀라운 도약을 이루는 경우도 많음</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">기업 오너의 자녀가 상속세 없이 기업을 물려받아야만 투자와 고용이 더 늘어나 경제가 더 발전할 것이라는 정부의 주장에는 큰 하자가 있음</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">설사 상속세 공제로 일부 기업이 일시적으로 투자와 고용을 늘린다 하더라도</span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">, </span><span style="font-size:9.5pt;">오너 </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">2</span><span style="font-size:9.5pt;">세의 상속세를 공제를 해주면서 발생하는</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;font-size:9.5pt;">- </span><span style="font-size:9.5pt;">각종 경제적 사회적 부작용들이 너무 크기 때문에 이를 모두 상쇄할 것이라는 보장 또한 없음</span></p> <p style="text-indent:-5pt;margin-left:5pt;">뭔가 정리가정리가 아닌 것 같지만<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">3-2 </span>추가자료 검색</p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span> 음 추가로 좀 더 전문적인 내용을 찾아보고 싶어서<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>우선 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>정부 산하의 연구기관<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>에서는 무슨 말을 하는지 찾아봤습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. </span>조세를 담당하는 곳이 기획재정부<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>국세청 등일 테니 관련 기관 홈페이지로 들어가 산하 연구소를 찾아봅니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> </p><p></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"></span> 구글에 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>조세정책<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>이라고 치니 바로 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">‘</span>한국조세재정연구원<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">’</span>이라는 곳이 나오는 군요<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>내부 검색 시스템을 <span style="text-indent:-6.66666650772095px;">이용해서 </span><span lang="en-us" style="letter-spacing:0pt;text-indent:-6.66666650772095px;font-family:'함초롬바탕';">‘</span><span style="text-indent:-6.66666650772095px;">가업승계</span><span lang="en-us" style="letter-spacing:0pt;text-indent:-6.66666650772095px;font-family:'함초롬바탕';">, </span><span style="text-indent:-6.66666650772095px;">상속세</span><span lang="en-us" style="letter-spacing:0pt;text-indent:-6.66666650772095px;font-family:'함초롬바탕';">’</span><span style="text-indent:-6.66666650772095px;">등의 키워드로 검색을 해봤습니다</span><span lang="en-us" style="letter-spacing:0pt;text-indent:-6.66666650772095px;font-family:'함초롬바탕';">.</span></p> <div style="text-align:left;"><img src="http://thimg.todayhumor.co.kr/upfile/201502/14234705436DYEg8pGs1W8.jpg" width="734" height="786" alt="5.JPG" style="border:none;"></div><br><p></p> <p style="text-indent:-5pt;margin-left:5pt;"> <span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">검색해보니 다음과 같은 자료들이 나오네요</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">기억하실지 모르겠지만</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">아까 국회 의안정보시스템에서 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">의안원문</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">을 찾을 때</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">제안자가 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">정부</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’ </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">인 의안이 있었는데 그 의안의 제안일자가 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">9</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">월 이었고</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">부결되게 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">12</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">월 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">2</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">일이었으니</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">정부가 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">가업승계</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">관련 상속세에 대한 프레임 짜기를 시작한건 그 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">14</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">년 초 쯤 부터가 아닐까라는 생각이 들어 최근 자료 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">3</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">개를 보았습니다</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> <span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">우선 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">가업승계지원을 위한 상속</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">·</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">증여세 운영방향</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">과 그 아래 공청회 뭐시기는 같은 자료고</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">위쪽은 기사에 있던</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, ‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">독일 연방헌법재판소</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">의 가업상속공제제도에 대한 헌법불합치판결 내용을 정리한 것이군요</span></p> <p style="text-indent:-5pt;margin-left:5pt;"> <span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">우선은 </span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">‘</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">김재진</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">, </span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">한국조세재정연구원 조세연구본부장</span><span lang="en-us" style="text-indent:-5pt;font-size:9pt;line-height:1.5;font-family:'함초롬바탕';letter-spacing:0pt;">’</span><span style="text-indent:-5pt;font-size:9pt;line-height:1.5;">의 글을 저도 봐야하니... </span></p> <p style="text-indent:-5pt;margin-left:5pt;"><u><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;color:#0000ff;"><a target="_blank" href="http://www.kipf.re.kr/Publication/B/%EA%B0%80%EC%97%85%EC%8A%B9%EA%B3%84%EC%A7%80%EC%9B%90%EC%9D%84-%EC%9C%84%ED%95%9C-%EC%83%81%EC%86%8D%C2%B7%EC%A6%9D%EC%97%AC%EC%84%B8-%EC%9A%B4%EC%98%81%EB%B0%A9%ED%96%A5/522882" target="_blank">http://www.kipf.re.kr/Publication/B/%EA%B0%80%EC%97%85%EC%8A%B9%EA%B3%84%EC%A7%80%EC%9B%90%EC%9D%84-%EC%9C%84%ED%95%9C-%EC%83%81%EC%86%8D%C2%B7%EC%A6%9D%EC%97%AC%EC%84%B8-%EC%9A%B4%EC%98%81%EB%B0%A9%ED%96%A5/522882</a></span></u><span lang="en-us" style="font-family:'함초롬바탕';"></span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';"> </span></p> <p style="text-indent:-5pt;margin-left:5pt;"> 여기서 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">1</span>편을 마치고<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">, </span>저도 관련 내용을 더 읽고 정리한 후에 <span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">2</span>편으로 찾아뵙겠습니다<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">. (</span>다만 그게 언제가 될지는<span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">...)</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;"><br></span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">p.s.</span></p> <p style="text-indent:-5pt;margin-left:5pt;"><span lang="en-us" style="font-family:'함초롬바탕';letter-spacing:0pt;">관련 내용에 대해서 아시는 분들은 코멘트 꼭 부탁드립니다아~~</span></p></div>
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