{"id":2731,"date":"2026-03-30T21:53:43","date_gmt":"2026-03-30T12:53:43","guid":{"rendered":"https:\/\/atlaw.kr\/kr-blog\/?p=2731"},"modified":"2026-07-20T22:24:18","modified_gmt":"2026-07-20T13:24:18","slug":"%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c","status":"publish","type":"post","link":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/","title":{"rendered":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124"},"content":{"rendered":"<p><!-- ATLAS_HREFLANG_START --><link rel=\"alternate\" hreflang=\"ko\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/\" \/><link rel=\"alternate\" hreflang=\"en\" href=\"https:\/\/atlaw.kr\/en-blog\/amended-tax-invoice-criminal-liability-south-korea\/\" \/><link rel=\"alternate\" hreflang=\"x-default\" href=\"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/\" \/><!-- ATLAS_HREFLANG_END --><br \/>\n<!-- ATLAS_SEO_BLOCK_START --><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Article\",\"headline\":\"\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud5c8\uc704 \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0 \ud574\uc124\",\"description\":\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc2e4\ubb34\uc801 \uc8fc\uc758\uc0ac\ud56d\uc744 \ub2e8\uacc4\ubcc4\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.\",\"author\":{\"@type\":\"Person\",\"@id\":\"https:\/\/atlaw.kr\/taejin-kim\/#person\",\"name\":\"\uae40\ud0dc\uc9c4\",\"alternateName\":\"Taejin Kim\",\"jobTitle\":\"\ub300\ud45c\ubcc0\ud638\uc0ac (Managing Partner)\",\"worksFor\":{\"@id\":\"https:\/\/atlaw.kr\/#legalservice\"}},\"publisher\":{\"@type\":\"LegalService\",\"@id\":\"https:\/\/atlaw.kr\/#legalservice\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"url\":\"https:\/\/atlaw.kr\"},\"datePublished\":\"2026-03-30\",\"dateModified\":\"2026-03-30\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c#webpage\"},\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c#article\",\"inLanguage\":\"ko-KR\"}<\/script><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c#faqpage\",\"inLanguage\":\"ko-KR\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ub124, \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0\uc740 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uc5ed\uc2dc \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 '\uc138\uae08\uacc4\uc0b0\uc11c'\uc5d0 \ud574\ub2f9\ud558\uba70, \uc774\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud55c \uacbd\uc6b0 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \uba85\ud655\ud788 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc591(+)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ucc98\ubc8c\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \uacf5\uae09\uac00\uc561\uc774 \uc74c\uc218\uc778 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \uba85\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \uc591\uc218\u00b7\uc74c\uc218\ub97c \ubd88\ubb38\ud558\uace0 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \ub3d9\uc77c\ud558\uac8c \ucc98\ubc8c\ub429\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \ub4a4 \uc774\ub97c \ucde8\uc18c\ud558\ub824\uace0 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uba74 \ucd94\uac00 \ucc98\ubc8c\uc744 \ubc1b\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uadf8 \uc790\uccb4\ub85c\ub294 \ubcc4\ub3c4\uc758 \uc8c4\uac00 \uc131\ub9bd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2020. 10. 15. \uc120\uace0 2020\ub3c4118 \ud310\uacb0\uc740 \uc2e4\ubb3c\uac70\ub798 \uc5c6\uc774 \ubc1c\uae09\ud55c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ucde8\uc18c\ud558\ub294 \uc758\ubbf8\uc5d0\uc11c \ub3d9\uc77c \uacf5\uae09\uac00\uc561\uc5d0 \uc74c\uc758 \ud45c\uc2dc\ub97c \ud558\uc5ec \ubc1c\uae09\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc55e\uc120 \ubc94\ud589\uc744 \ubc14\ub85c\uc7a1\uae30 \uc704\ud55c \ubc29\ud3b8\uc5d0 \ubd88\uacfc\ud558\uc5ec \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c3\ud56d \uc81c1\ud638\uc758 \uc8c4\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\ubbf8 \uc644\uc131\ub41c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc8c4\uc758 \uc131\ub9bd\uc5d0\ub294 \uc544\ubb34\ub7f0 \uc601\ud5a5\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\ubd80\uac00\uac00\uce58\uc138\ubc95\uc774 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubcc4\ub3c4 \uc6a9\uc5b4\ub85c \uad6c\ubd84\ud558\ub294\ub370, \uc774\uac83\uc774 \ucc98\ubc8c\uc5d0 \uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c8\ud56d\uc774 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubcc4\ub3c4\ub85c \uaddc\uc815\ud55c \uac83\uc740 \uc791\uc131\u00b7\ubc1c\uae09\uc5d0 \ud544\uc694\ud55c \uc0ac\ud56d\uc744 \ub300\ud1b5\ub839\ub839\uc5d0 \uc704\uc784\ud558\uae30 \uc704\ud55c \uac83\uc77c \ubfd0, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 '\uc138\uae08\uacc4\uc0b0\uc11c'\uc5d0\uc11c \uc81c\uc678\ud558\ub824\ub294 \ucde8\uc9c0\uac00 \uc544\ub2c8\ub77c\uace0 \ud310\ub2e8\ud558\uc600\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud574\uc57c \ud560 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\uc5c8\ub294\ub370\ub3c4 \ucc98\ubc8c\ubc1b\uc744 \uc218 \uc788\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc815\ub2f9\ud55c \uc0ac\uc720\uc5d0 \ub530\ub77c \uc801\ubc95\ud558\uac8c \ubc1c\uae09\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ucc98\ubc8c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc740 \uc2e4\uc81c \uac70\ub798 \ub0b4\uc6a9\uacfc \ub2e4\ub974\uac8c \uae30\uc7ac\uc0ac\ud56d\uc744 '\uac70\uc9d3\uc73c\ub85c' \uc791\uc131\ud558\uc5ec \ubc1c\uae09\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uacc4\uc57d \ud574\uc81c\ub098 \uacf5\uae09 \ubc18\ud488 \ub4f1 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\uc5d0\uc11c \uc815\ud55c \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc5c6\uc74c\uc5d0\ub3c4 \ud5c8\uc704\ub85c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uba74 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud5c8\uc704 \ubc1c\uae09\ud55c \uacbd\uc6b0 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ub530\ub77c 1\ub144 \uc774\ud558\uc758 \uc9d5\uc5ed \ub610\ub294 \uacf5\uae09\uac00\uc561\uc5d0 \ubd80\uac00\uac00\uce58\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud55c \uc138\uc561\uc758 2\ubc30 \uc774\ud558\uc5d0 \uc0c1\ub2f9\ud558\ub294 \ubc8c\uae08\uc5d0 \ucc98\ud574\uc9d1\ub2c8\ub2e4. \uacf5\uae09\uac00\uc561 \ud569\uacc4\uc561\uc774 \uc77c\uc815 \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ud2b9\uc815\ubc94\uc8c4 \uac00\uc911\ucc98\ubc8c \ub4f1\uc5d0 \uad00\ud55c \ubc95\ub960\uc5d0 \ub530\ub978 \uac00\uc911\ucc98\ubc8c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc8c4\ud615\ubc95\uc815\uc8fc\uc758 \uc6d0\uce59\uc0c1 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ud558\ub294 \uac83\uc740 \uc720\ucd94\ud574\uc11d\uc774 \uc544\ub2cc\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \uc774\ub97c \uc720\ucd94\ud574\uc11d\uc774 \uc544\ub2cc \uc801\ubc95\ud55c \ud574\uc11d\uc73c\ub85c \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud55c \uc720\ud615\uc73c\ub85c\uc11c \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c1\ud56d\uc758 \ud544\uc218\uc801 \uae30\uc7ac\uc0ac\ud56d\uc744 \ud3ec\ud568\ud558\uace0, \uc7ac\ud654 \ub4f1 \uacf5\uae09\uac70\ub798\uc5d0 \uad00\ud55c \uc99d\ube59\uc11c\ub958\ub85c\uc11c \uae30\ub2a5\ud558\uba70 \ubd80\uac00\uac00\uce58\uc138 \uc0b0\uc815\uc758 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub97c \ucc98\ubc8c \ub300\uc0c1\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\ub294 \uac83\uc740 \ubc95 \ubb38\uc5b8\uc758 \ud569\ub9ac\uc801 \ud574\uc11d \ubc94\uc704 \uc548\uc5d0 \uc788\ub2e4\uace0 \ud310\ub2e8\ud558\uc600\uc2b5\ub2c8\ub2e4.\"}}]}<\/script><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":[\"LegalService\",\"LocalBusiness\"],\"@id\":\"https:\/\/atlaw.kr\/#legalservice\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"alternateName\":[\"Atlas Legal\",\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4(\uad6c \ucf00\uc774\uc564\ud53c)\"],\"url\":\"https:\/\/atlaw.kr\/\",\"telephone\":\"+82-32-864-8300\",\"email\":\"info@atlaw.kr\",\"priceRange\":\"\u20a9\u20a9\u20a9\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"\uc778\ucc9c\ud0c0\uc6cc\ub300\ub85c 323, B\ub3d9 2901\ud638 (\uc1a1\ub3c4\ub3d9, \uc13c\ud2b8\ub85c\ub4dc)\",\"addressLocality\":\"\uc778\ucc9c\uad11\uc5ed\uc2dc \uc5f0\uc218\uad6c\",\"addressRegion\":\"\uc778\ucc9c\uad11\uc5ed\uc2dc\",\"postalCode\":\"22007\",\"addressCountry\":\"KR\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":37.399438,\"longitude\":126.629812},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"18:00\"}],\"areaServed\":[{\"@type\":\"Place\",\"name\":\"\ub300\ud55c\ubbfc\uad6d\"},{\"@type\":\"Place\",\"name\":\"\uc778\ucc9c\uad11\uc5ed\uc2dc\"},{\"@type\":\"Place\",\"name\":\"\uc11c\uc6b8\ud2b9\ubcc4\uc2dc\"},{\"@type\":\"Place\",\"name\":\"\uacbd\uae30\ub3c4\"},{\"@type\":\"Place\",\"name\":\"\uc1a1\ub3c4\uad6d\uc81c\uc5c5\ubb34\uc9c0\uad6c\"},{\"@type\":\"Place\",\"name\":\"\uccad\ub77c\uad6d\uc81c\ub3c4\uc2dc\"},{\"@type\":\"Place\",\"name\":\"\uc601\uc885\uad6d\uc81c\ub3c4\uc2dc\"}]}<\/script><br \/>\n<!-- ATLAS_SEO_BLOCK_END --><\/p>\n<style>@import url('https:\/\/cdn.jsdelivr.net\/gh\/orioncactus\/pretendard@v1.3.9\/dist\/web\/static\/pretendard.css'); \/* \u2500\u2500 Kadence \ud14c\ub9c8 \ucee8\ud150\uce20 \ud3ed override \u2500\u2500 *\/ :root { --global-content-narrow-width: 1290px !important; } .entry-content-wrap { max-width: 1290px !important; } *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; } :root { --navy: #0a2540; --navy2: #1a3353; --wine: #722f37; --text: #1a1f36; --muted: #697386; --rule: #e3e8ee; } body { font-family: 'Pretendard', -apple-system, BlinkMacSystemFont, 'Apple SD Gothic Neo', sans-serif; background: #fff; color: var(--text); font-size: 18px; line-height: 1.82; -webkit-font-smoothing: antialiased; } \/* \u2500\u2500 \ud788\uc5b4\ub85c \u2500\u2500 *\/ .hero { max-width: 1000px; margin: 0 auto; padding: 72px 48px 48px; text-align: center; } .category-tag { font-size: 11px; font-weight: 700; letter-spacing: 1.5px; text-transform: uppercase; color: var(--wine); display: block; margin-bottom: 20px; } .hero h1 { font-size: 44px; font-weight: 700; line-height: 1.22; color: var(--navy); margin-bottom: 28px; word-break: keep-all; } .hero-title { font-size: 44px; font-weight: 700; line-height: 1.22; color: var(--navy); margin-bottom: 28px; word-break: keep-all; } .hero-meta { display: flex; align-items: center; justify-content: center; gap: 12px; padding-bottom: 40px; border-bottom: 1px solid var(--rule); } .hero-info { font-size: 13.5px; color: var(--text); line-height: 1.4; } .hero-info strong { color: var(--text); font-weight: 500; } \/* \u2500\u2500 \ubcf8\ubb38 \u2500\u2500 *\/ .content { max-width: 1000px; margin: 0 auto; padding: 52px 48px 100px; } \/* \ubaa9\ucc28 *\/ .toc-nav { margin-bottom: 60px; border: 1px solid #d0d5dd; border-radius: 6px; padding: 28px 32px; } .toc-label { font-size: 20px; font-weight: 700; letter-spacing: 0; text-transform: none; color: var(--navy); margin-bottom: 14px; } .toc-nav ol { list-style: none; padding-left: 0; } .toc-nav ol li { display: flex; gap: 14px; align-items: baseline; padding: 6px 0; font-size: 17px; } .toc-nav ol li::before { content: none; } .toc-nav ol li a { color: var(--text); text-decoration: none; font-weight: 400; } .toc-nav ol li a:hover { color: var(--wine); } \/* \ub9ac\ub4dc\u00b7\uc694\uc57d\u00b7\ucee8\ud14d\uc2a4\ud2b8 \ud14d\uc2a4\ud2b8 \u2014 \ubc30\uacbd\u00b7\uc120 \uc5c6\uc74c *\/ .lead-text { font-size: 20px; font-weight: 400; color: var(--text); line-height: 1.8; margin-bottom: 24px; } .summary-text { font-size: 18px; color: var(--text); line-height: 1.8; margin-bottom: 20px; } .context-text { font-size: 17px; color: var(--text); line-height: 1.8; margin-bottom: 52px; } \/* \u2500\u2500 \uc81c\ubaa9 \u2500\u2500 *\/ h2 { font-size: 30px; font-weight: 700; color: var(--wine); margin: 68px 0 16px; word-break: keep-all; } h3 { font-size: 17px; font-weight: 700; color: var(--wine); margin: 38px 0 10px; } p { font-size: 18px; color: var(--text); line-height: 1.82; margin-bottom: 18px; } \/* \ud45c *\/ table { width: 100%; border-collapse: collapse; margin: 24px 0; font-size: 14px; } thead tr { background: #fff; } th { color: var(--navy); font-weight: 600; padding: 11px 16px; text-align: left; font-size: 16px; border-bottom: 2px solid var(--navy); } td { padding: 12px 16px; border-bottom: 1px solid var(--rule); color: var(--text); font-size: 16px; } tbody tr:hover { background: #f6f9fc; } \/* \ubd88\ub9bf \ub9ac\uc2a4\ud2b8 *\/ ul, ol:not(.toc-nav ol) { padding-left: 20px; margin-bottom: 16px; } li { font-size: 18px; line-height: 1.78; margin-bottom: 6px; color: var(--text); } \/* \uacc4\uc0b0 \uacf5\uc2dd \u2014 \uc720\uc77c\ud55c \uc0c9\uc0c1 \ube14\ub85d *\/ .formula { display: flex; align-items: center; gap: 8px; background: #f6f9fc; border: 1px solid var(--rule); border-radius: 8px; padding: 28px 24px; margin: 32px 0; flex-wrap: wrap; justify-content: center; } .f-item { text-align: center; padding: 12px 18px; background: #fff; border: 1px solid var(--rule); border-radius: 5px; } .f-result { background: #fff; border: 2px solid var(--navy); } .f-num { font-size: 22px; font-weight: 700; color: var(--navy); line-height: 1.2; } .f-result .f-num { color: var(--wine); } .f-label { font-size: 11px; color: var(--text); margin-top: 4px; } .f-op { font-size: 20px; color: var(--text); padding: 0 2px; font-weight: 300; } \/* FAQ \u2014 \uc120 \uad6c\ubd84\ub9cc *\/ .faq-item { border-top: 1px solid var(--rule); padding: 22px 0; } .faq-item:last-of-type { border-bottom: 1px solid var(--rule); } .faq-q { font-size: 17px; font-weight: 600; color: var(--navy); margin-bottom: 8px !important; } .faq-item p:not(.faq-q) { font-size: 17px; color: var(--text); margin: 0; line-height: 1.75; } \/* \ub9c8\ubb34\ub9ac \ubb38\uc7a5 *\/ p.closing { font-size: 15.5px; color: var(--text); margin: 40px 0 0; padding-top: 32px; border-top: 1px solid var(--rule); } \/* \uc800\uc790 *\/ .author-box { display: flex; align-items: center; gap: 14px; padding-top: 40px; margin-top: 40px; border-top: 1px solid var(--rule); } .author-avatar { width: 56px; height: 56px; border-radius: 50%; object-fit: cover; flex-shrink: 0; align-self: flex-start; } .author-text { flex: 1; } .author-name { font-size: 18px; font-weight: 600; color: var(--navy); } .author-meta { font-size: 13px; color: var(--text); margin-top: 2px; } .author-link { display: inline-block; margin-top: 8px; font-size: 15px; font-weight: 600; color: var(--wine); text-decoration: none; } .author-link:hover { text-decoration: underline; } .author-section-label { font-size: 15px; font-weight: 700; letter-spacing: 1px; text-transform: uppercase; color: var(--muted); margin-bottom: 8px; } .author-detail { font-size: 16px; color: var(--text); line-height: 1.7; margin-bottom: 1px; } @media (max-width: 640px) { body { font-size: 15px; } p { font-size: 15px; } li { font-size: 15px; } .hero { padding: 32px 14px 24px; } .hero h1 { font-size: 22px; } .hero-title { font-size: 22px; } .hero-info { font-size: 12px; } .content { padding: 28px 0 60px; } .toc-nav { margin-left: -14px; margin-right: -14px; border-radius: 0; border-left: none; border-right: none; padding: 12px 4px; margin-bottom: 28px; } .toc-label { font-size: 16px; } .toc-nav ol li { font-size: 14px; padding: 3px 0; } h2 { font-size: 20px; margin: 44px 0 10px; } h3 { font-size: 15px; margin: 24px 0 8px; } .lead-text { font-size: 16px; } .summary-text { font-size: 15px; } .context-text { font-size: 14px; } .formula { flex-direction: column; padding: 16px 12px; } .f-num { font-size: 18px; } th { font-size: 13px; padding: 8px 10px; } td { font-size: 13px; padding: 8px 10px; } .faq-q { font-size: 14px; } .faq-item p:not(.faq-q) { font-size: 14px; } .author-box { display: block; overflow: hidden; } .author-avatar { float: left; width: 36px; height: 36px; margin-right: 10px; border-radius: 50%; } .author-section-label { display: inline; font-size: 11px; letter-spacing: 0; margin: 0 3px 0 0; } .author-name { display: inline; font-size: 14px; } .author-detail { clear: both; font-size: 13px; line-height: 1.55; margin-top: 8px; margin-bottom: 1px; } .author-detail ~ .author-detail { clear: none; margin-top: 2px; } .author-link { clear: both; display: block; font-size: 13px; margin-top: 8px; } p.closing { font-size: 14px; } }<\/style>\n<style>\/* ATLAS legacy-content classes (migrated old format) -- gray boxes on white *\/ .direct-answer{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:20px 24px;margin:0 0 24px;font-weight:500;color:var(--text);line-height:1.8;} .story-hook{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:18px 22px;margin:0 0 22px;} .story-hook p{font-size:17px;color:var(--text);line-height:1.75;margin:0;} .story-detail{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:22px 24px;margin:24px 0;} .story-detail h3{margin-top:0;} .statute-box{background:#f5f5f5;border:1px solid var(--rule);border-radius:8px;padding:18px 22px;margin:18px 0 22px;font-size:16px;line-height:1.7;} .statute-box .statute-title{font-weight:700;color:var(--navy);font-size:16px;margin-bottom:8px;display:block;} .statute-box .statute-text{color:var(--text);font-size:16px;margin:0;line-height:1.7;white-space:pre-line;} .statute-box .statute-text + .statute-title{margin-top:12px;} .statute-box .statute-source-title{font-weight:700;color:var(--muted);font-size:14px;margin-top:14px;margin-bottom:4px;display:block;} .statute-box .statute-source-text{color:var(--muted);font-size:14px;margin:0;line-height:1.5;font-style:italic;} .disclaimer{font-size:15px;color:var(--muted);font-style:italic;margin-bottom:15px;} figure{margin:24px 0;}figure img{max-width:100%;height:auto;border-radius:8px;} figcaption{font-size:13.5px;color:var(--muted);text-align:center;margin-top:8px;} @media (max-width:640px){.story-hook p,.statute-box{font-size:14px;}}<\/style>\n<div class=\"content\">\n<div class=\"hero\">\n<div class=\"hero-title\">\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124<\/div>\n<div class=\"hero-meta\">\n<div class=\"hero-info\">\n      <strong>\uae40\ud0dc\uc9c4<\/strong> \u00b7 \ub300\ud45c\ubcc0\ud638\uc0ac, \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<br \/>\n      \ub300\ubc95\uc6d0 2025\ub3c410232\n    <\/div>\n<\/div>\n<\/div>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp\"\n         alt=\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud615\uc0ac \ucc98\ubc8c \ub9ac\uc2a4\ud06c - \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0 \uc644\ubcbd \ud574\ubd80. \ud074\ub9bd\ubcf4\ub4dc\ub97c \ub4e4\uace0 \uace0\ubbfc\ud558\ub294 \uc9c1\uc7a5\uc778 \uce90\ub9ad\ud130\uc640 \uc138\uae08\uacc4\uc0b0\uc11c \uc774\ubbf8\uc9c0.\"\n         title=\"Atlas Legal - Modified Tax Invoice Criminal Liability Under Tax Crime Punishment Act\"\n         width=\"1200\" height=\"669\"\n         fetchpriority=\"high\" decoding=\"sync\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc228\uaca8\uc9c4 \ud615\uc0ac \ucc98\ubc8c \ub9ac\uc2a4\ud06c | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/figcaption><\/figure>\n<p>    <!-- \ubaa9\ucc28 --><\/p>\n<div class=\"toc\" style=\"padding: 15px; border-radius: 0; margin-bottom: 20px; background-color: #f5f5f5;\">\n<h2 style=\"font-size: 20px; margin-top: 0; margin-bottom: 10px;\">\ubaa9\ucc28<\/h2>\n<ul style=\"list-style-type: none; padding-left: 0; margin: 0;\">\n<li><a href=\"#section1\">1. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b8\uc81c \ubc1c\uae09\ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section2\">2. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub3c4 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section3\">3. \ub300\ubc95\uc6d0\uc740 \uc65c \ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ud310\ub2e8\uc744 \ud30c\uae30\ud588\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section4\">4. \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ucde8\uc18c \ubaa9\uc801\uc758 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ubcc4\ub3c4\ub85c \ucc98\ubc8c\ub418\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section5\">5. \uc2e4\ubb34\uc0c1 \uc5b4\ub5a4 \ud589\uc704\uac00 \uc704\ud5d8\ud558\uace0, \uc5b4\ub5bb\uac8c \ub300\ube44\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#section6\">6. FAQ<\/a><\/li>\n<\/ul><\/div>\n<p><!-- ===== \ube14\ub85c\uadf8 \uc0bd\uc785\uc6a9 \uad00\ub828 \ub3d9\uc601\uc0c1 \ub9c1\ud06c \ube14\ub85d ===== --><\/p>\n<div style=\"background:#f8f9fa; padding:15px 20px; margin-bottom:20px!important\">\n<h3>\uad00\ub828 \ub3d9\uc601\uc0c1(Youtube)<\/h3>\n<ul>\n<li><a style=\"text-decoration:none\" target=\"_blank\" href=\"https:\/\/youtu.be\/hL5Hfr--7gQ\">\uac00\uc9dc\ub85c \ucde8\uc18c\ud558\uba74 \uadf8\ub9cc? \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc228\uaca8\uc9c4 \ud615\uc0ac \ucc98\ubc8c \ub9ac\uc2a4\ud06c \u3010\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0 \ud574\uc124\u3011<\/a><\/li>\n<\/ul>\n<\/div>\n<p><!-- ===== iframe \uac00\uc6b4\ub370 \uc815\ub82c div ===== --><\/p>\n<div style=\"text-align:center\"><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/hL5Hfr--7gQ?si=o5rBBbg5ltLD-EIt\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<p>    <!-- \uc2a4\ud1a0\ub9ac \ud6c5 (50-80\ub2e8\uc5b4) --><\/p>\n<div class=\"story-hook\" style=\"padding: 15px 20px; margin-bottom: 15px; border-radius: 0; background-color: #f5f5f5;\">\n<p><strong>\uac00\uc0c1 \uc0ac\ub840:<\/strong> \uac74\uc124\uc5c5\uccb4\ub97c \uc6b4\uc601\ud558\ub294 A1\uc740 \uacf5\uc0ac\ub97c \ub9c8\uce58\uace0 \uc815\uc0c1\uc801\uc73c\ub85c \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud588\ub2e4. \uadf8\ub7f0\ub370 \uac70\ub798 \uad00\uacc4\uac00 \ud2c0\uc5b4\uc9c0\uc790, \uc2e4\uc81c\ub85c\ub294 \uacc4\uc57d \ud574\uc81c\ub098 \uacf5\uae09 \ubc18\ud488\uc774 \uc5c6\uc5c8\uc74c\uc5d0\ub3c4 \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud574 \uae30\uc874 \uc138\uae08\uacc4\uc0b0\uc11c \uc804\uc561\uc744 \ucde8\uc18c \ucc98\ub9ac\ud588\ub2e4. A1\uc740 \ub2e8\uc21c\ud788 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c &#8216;\uc218\uc815&#8217;\ud55c \uac83\uc774\ub2c8 \ucc98\ubc8c\ubc1b\uc9c0 \uc54a\uc744 \uac83\uc774\ub77c \uc0dd\uac01\ud588\uc9c0\ub9cc, \uacfc\uc5f0 \uadf8\ub7f4\uae4c?<\/p>\n<\/p><\/div>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-02.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-02.webp\"\n         alt=\"\ud754\ud55c \ucc29\uac01(The Myth): \uac70\ub798 \ud6c4 \ubd84\uc7c1 \ubc1c\uc0dd \uc2dc \uc784\uc758\ub85c \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud574\ub3c4 \ub2e8\uc21c \uc138\ubb34 \ubb38\uc81c\uc77c \ubfd0 \ud615\uc0ac \ucc98\ubc8c \ub300\uc0c1\uc774 \uc544\ub2c8\ub77c\ub294 \uc798\ubabb\ub41c \uc778\uc2dd\uc744 3\ub2e8\uacc4 \uadf8\ub9bc\uc73c\ub85c \uc124\uba85\ud55c \uc2ac\ub77c\uc774\ub4dc.\"\n         title=\"Atlas Legal - Common Misconception About Negative Tax Invoice Issuance\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\uc5d0 \uad00\ud55c \ud754\ud55c \ucc29\uac01<\/figcaption><\/figure>\n<p>    <!-- \ud575\uc2ec \ub2f5\ubcc0 (40-60\ub2e8\uc5b4) --><\/p>\n<div class=\"direct-answer\" style=\"padding: 15px; border-radius: 0; margin-bottom: 20px; font-weight: 500; background-color: #f5f5f5;\">\n        <strong>\ud575\uc2ec \ub2f5\ubcc0:<\/strong> \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub3c4 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0\uc740 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud55c \ud589\uc704\ub294 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \uba85\ud655\ud788 \ud310\uc2dc\ud558\uc5ec, \ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ud310\ub2e8\uc744 \ud30c\uae30\ud658\uc1a1\ud558\uc600\uc2b5\ub2c8\ub2e4.\n    <\/div>\n<p>    <!-- \uc2a4\ud1a0\ub9ac \uc804\uac1c (100-150\ub2e8\uc5b4) --><\/p>\n<div class=\"story-detail\" style=\"padding: 20px; border-radius: 0; margin: 20px 0; background-color: #f5f5f5;\">\n<h3>\uc65c \uc774 \ubb38\uc81c\uac00 \ub17c\uc7c1\uc774 \ub418\uc5c8\ub098\uc694?<\/h3>\n<p class=\"disclaimer\">\u203b \uc704 \uc0ac\ub840\ub294 \ub3c5\uc790\uc758 \uc774\ud574\ub97c \ub3d5\uae30 \uc704\ud574 \uad6c\uc131\ud55c \uac00\uc0c1 \uc0ac\ub840\uc774\uba70, \uc2e4\uc81c \uc0ac\uac74\uacfc \uc9c1\uc811\uc801\uc778 \uad00\ub828\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\uc81c\ub85c \uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0 1\uc2ec\uacfc \ud56d\uc18c\uc2ec(2024\ub1781141)\uc740 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc774 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubcc4\ub3c4 \uc6a9\uc5b4\ub85c \uad6c\ubd84\ud558\uace0 \uc788\ub2e4\ub294 \uc810\uc744 \uadfc\uac70\ub85c, \ud5c8\uc704 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc5d0 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\ub97c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uc8c4\ud615\ubc95\uc815\uc8fc\uc758 \uc6d0\uce59\uc5d0 \ubc18\ud558\ub294 \uc720\ucd94\ud574\uc11d\uc774\ub77c\uace0 \ubcf4\uc544 \ubb34\uc8c4\ub97c \uc120\uace0\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub300\ubc95\uc6d0\uc740 2025\ub144 12\uc6d4 \uc774\ub97c \ub4a4\uc9d1\uc5c8\uc2b5\ub2c8\ub2e4. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud55c \uc720\ud615\uc73c\ub85c\uc11c \ubd80\uac00\uac00\uce58\uc138 \uc0b0\uc815\uc758 \uadfc\uac70\uac00 \ub418\uace0, \uc774\ub97c \ud5c8\uc704\ub85c \ubc1c\uae09\ud558\ub294 \ud589\uc704\ub294 \uc138\uae08\uacc4\uc0b0\uc11c \uc218\uc218\uc9c8\uc11c\ub97c \ubb38\ub780\ud558\uac8c \ud55c\ub2e4\ub294 \uc774\uc720\uc5d0\uc11c\uc785\ub2c8\ub2e4. \uc774 \ud310\uacb0\uc740 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \uc2e4\ubb34 \uc804\ubc18\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uc911\uc694\ud55c \uae30\uc900\uc744 \uc81c\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<p>    <!-- \ubcf8\ubb38 \uc139\uc158 1 --><br \/>\n    <\/p>\n<h2 id=\"section1\">1. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b8\uc81c \ubc1c\uae09\ud558\ub098\uc694?<\/h2>\n<p>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc774\ubbf8 \ubc1c\uae09\ub41c \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uae30\uc7ac \ub0b4\uc6a9\uc744 \uc218\uc815\ud558\uae30 \uc704\ud574 \ubc1c\uae09\ud558\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc785\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c7\ud56d\uc740 \uc138\uae08\uacc4\uc0b0\uc11c \uae30\uc7ac\uc0ac\ud56d\uc744 \ucc29\uc624\ub85c \uc798\ubabb \uc801\uac70\ub098, \ubc1c\uae09 \ud6c4 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0ac\uc720\uac00 \ubc1c\uc0dd\ud55c \uacbd\uc6b0 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud560 \uc218 \uc788\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ubc95\uc801 \uadfc\uac70<\/h3>\n<p>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c7\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4. &#8220;\uc138\uae08\uacc4\uc0b0\uc11c \ub610\ub294 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uae30\uc7ac\uc0ac\ud56d\uc744 \ucc29\uc624\ub85c \uc798\ubabb \uc801\uac70\ub098 \uc138\uae08\uacc4\uc0b0\uc11c \ub610\ub294 \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \ud6c4 \uadf8 \uae30\uc7ac\uc0ac\ud56d\uc5d0 \uad00\ud558\uc5ec \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \uc0ac\uc720\uac00 \ubc1c\uc0dd\ud558\uba74 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud558\ub294 \ubc14\uc5d0 \ub530\ub77c \uc218\uc815\ud55c \uc138\uae08\uacc4\uc0b0\uc11c \ub610\ub294 \uc218\uc815\ud55c \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud560 \uc218 \uc788\ub2e4.&#8221;<\/p>\n<p>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud560 \uc218 \uc788\ub294 \uad6c\uccb4\uc801\uc778 \uc0ac\uc720\uc640 \uc808\ucc28\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \ubc1c\uae09 \uc0ac\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<tr>\n<th>\ubc1c\uae09 \uc0ac\uc720<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<th>\uc218\uc815 \ubc29\uc2dd<\/th>\n<\/tr>\n<tr>\n<td>\uae30\uc7ac\uc0ac\ud56d \ucc29\uc624 \uc815\uc815<\/td>\n<td>\ucd5c\ucd08 \uc138\uae08\uacc4\uc0b0\uc11c \uae30\uc7ac\uc0ac\ud56d \uc911 \uacf5\uae09\ubc1b\ub294 \uc790\uc758 \ub4f1\ub85d\ubc88\ud638 \ub4f1\uc774 \uc798\ubabb \uae30\uc7ac\ub41c \uacbd\uc6b0<\/td>\n<td>\uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \ud6c4 \uc62c\ubc14\ub978 \uc138\uae08\uacc4\uc0b0\uc11c \uc7ac\ubc1c\uae09<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uae09\uac00\uc561 \ubcc0\ub3d9<\/td>\n<td>\uacc4\uc57d\uc758 \ud574\uc81c, \ud658\uc785, \uacf5\uae09\uac00\uc561 \ubcc0\ub3d9 \ub4f1 \uc0ac\ud6c4\uc801 \uc0ac\uc720 \ubc1c\uc0dd<\/td>\n<td>\ubcc0\ub3d9 \uae08\uc561\uc744 \ubc18\uc601\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<\/tr>\n<tr>\n<td>\uacc4\uc57d \ud574\uc81c<\/td>\n<td>\uc7ac\ud654 \ub610\ub294 \uc6a9\uc5ed \uacf5\uae09 \ud6c4 \uacc4\uc57d\uc774 \ud574\uc81c\ub41c \uacbd\uc6b0<\/td>\n<td>\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<\/tr>\n<tr>\n<td>\ud658\uc785<\/td>\n<td>\uacf5\uae09\ud55c \uc7ac\ud654\uac00 \ubc18\ud488\ub418\uc5b4 \ud658\uc785\ub41c \uacbd\uc6b0<\/td>\n<td>\ud658\uc785 \uae08\uc561 \uc0c1\ub2f9\uc758 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<\/tr>\n<\/table>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-04.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-04.webp\"\n         alt=\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub780 \ubb34\uc5c7\uc778\uac00? \uc6d0\ubcf8 \uc138\uae08\uacc4\uc0b0\uc11c\uc5d0 \ucc29\uc624 \uc815\uc815, \uacf5\uae09\uac00\uc561 \ubcc0\ub3d9, \uacc4\uc57d \ud574\uc81c, \ud658\uc785(\ubb3c\ud488 \ubc18\ud488) \uc0ac\uc720 \ubc1c\uc0dd \uc2dc \ud569\ubc95\uc801\uc73c\ub85c \uc218\uc815 \ubc1c\uae09\ud558\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc784\uc744 \uae30\uacc4 \ubc15\uc2a4 \ub2e4\uc774\uc5b4\uadf8\ub7a8\uc73c\ub85c \uc124\uba85. \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c7\ud56d \uadfc\uac70.\"\n         title=\"Atlas Legal - What Is a Modified Tax Invoice Under Value Added Tax Act Article 32\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uac1c\ub150\uacfc \uc801\ubc95\ud55c \ubc1c\uae09 \uc0ac\uc720<\/figcaption><\/figure>\n<h3>\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub780?<\/h3>\n<p>\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uacf5\uae09\uac00\uc561\uc744 \uc74c\uc218\ub85c \ud45c\uc2dc\ud558\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub85c, \uacc4\uc57d \ud574\uc81c\ub098 \uc7ac\ud654 \ud658\uc785 \ub4f1\uc758 \uc0ac\uc720\ub85c \uae30\uc874\uc5d0 \ubc1c\uae09\ud55c \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud6a8\ub825\uc744 \ucde8\uc18c\ud558\uac70\ub098 \uacf5\uae09\uac00\uc561\uc744 \uac10\uc561\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uc704 \uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0 \uc0ac\uac74\uc5d0\uc11c A1\uc774 \ubc1c\uae09\ud55c \uac83\ub3c4 \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc600\uc73c\uba70, \uc774\ub294 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\uac00 \uc815\ud558\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \ubc29\ubc95 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4(\uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0 2023\uace0\ub2e81106, 2023\uace0\ub2e82061(\ubcd1\ud569) \ud310\uacb0 \ucc38\uc870).<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-05.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-05.webp\"\n         alt=\"\uc694\uc8fc\uc758 \ub300\uc0c1 \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c: \uacf5\uae09\uac00\uc561\uc744 \uc74c\uc218\ub85c \ud45c\uc2dc\ud558\uc5ec \uae30\uc874 \uc138\uae08\uacc4\uc0b0\uc11c \ud6a8\ub825 \ucde8\uc18c\u00b7\uac10\uc561\uc5d0 \uc0ac\uc6a9. \uc2e4\uc81c \uacc4\uc57d \ud574\uc81c\ub098 \ubc18\ud488 \uc5c6\uc774 \uac70\ub798\uc561\uc744 \uc9c0\uc6cc\ubc84\ub9ac\uae30 \uc704\ud574 \uac00\uc9dc\ub85c \uc74c\uc218 \uacc4\uc0b0\uc11c\ub97c \ubc1c\ud589\ud558\ub294 \uac83\uc774 \uc774\ubc88 \ub300\ubc95\uc6d0 \uc0ac\uac74\uc758 \ud575\uc2ec \uc7c1\uc810. TAX INVOICE\uc5d0 -10,000,000 \ucde8\uc18c\/\uac10\uc561 \ub3c4\uc7a5 \uc774\ubbf8\uc9c0.\"\n         title=\"Atlas Legal - Negative Modified Tax Invoice Criminal Risk Under Supreme Court 2025Do10232\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c: \ud5c8\uc704 \ubc1c\uae09 \uc2dc \ud615\uc0ac\ucc98\ubc8c \ub300\uc0c1<\/figcaption><\/figure>\n<p>    <!-- \ubcf8\ubb38 \uc139\uc158 2 --><br \/>\n    <\/p>\n<h2 id=\"section2\">2. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub3c4 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\ub098\uc694?<\/h2>\n<p>\ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0\uc740 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uc5ed\uc2dc \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\uba70, \uc774\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud55c \uacbd\uc6b0 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc885\uc804 \ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ud310\ub2e8\uc744 \uc815\uba74\uc73c\ub85c \ud30c\uae30\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/wp-content\/uploads\/2026\/03\/\uc2ac\ub77c\uc774\ub4dc3.png\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/wp-content\/uploads\/2026\/03\/\uc2ac\ub77c\uc774\ub4dc3.png\"\n         alt=\"\ub300\ubc95\uc6d0\uc758 \ucca0\ud1f4: \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \uc9d5\uc5ed\ud615 \ub300\uc0c1. \ub300\ubc95\uc6d0 2025. 12. 10. \uc120\uace0 2025\ub3c410232 \ud310\uacb0 \uc694\uc9c0 - \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638, \ucd5c\ub300 1\ub144 \uc774\ud558 \uc9d5\uc5ed \ub610\ub294 \uc138\uc561\uc758 2\ubc30 \uc774\ud558 \ubc8c\uae08. \ud558\uae09\uc2ec \ubb34\uc8c4 \ud310\uacb0 \ud30c\uae30\ud658\uc1a1.\"\n         title=\"Atlas Legal - Supreme Court 2025Do10232 Reversed Lower Court Acquittal on Modified Tax Invoice\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ub300\ubc95\uc6d0 2025\ub3c410232: \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09 = \ud615\uc0ac\ucc98\ubc8c \ub300\uc0c1<\/figcaption><\/figure>\n<h3>\uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 \ub0b4\uc6a9<\/h3>\n<p>\uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\ub294 &#8220;\ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 \ub530\ub77c \uc138\uae08\uacc4\uc0b0\uc11c(\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud3ec\ud568\ud55c\ub2e4)\ub97c \ubc1c\uae09\ud558\uc5ec\uc57c \ud560 \uc790\uac00 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uc9c0 \uc544\ub2c8\ud558\uac70\ub098 \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud55c \ud589\uc704&#8221;\ub97c \ucc98\ubc8c \ub300\uc0c1\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc815\ud615\uc740 1\ub144 \uc774\ud558\uc758 \uc9d5\uc5ed \ub610\ub294 \uacf5\uae09\uac00\uc561\uc5d0 \ubd80\uac00\uac00\uce58\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud55c \uc138\uc561\uc758 2\ubc30 \uc774\ud558\uc5d0 \uc0c1\ub2f9\ud558\ub294 \ubc8c\uae08\uc785\ub2c8\ub2e4.<\/p>\n<h3>\ub300\ubc95\uc6d0\uc774 \ucc98\ubc8c \ub300\uc0c1\uc73c\ub85c \ubcf8 \uc774\uc720<\/h3>\n<p>\ub300\ubc95\uc6d0\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub17c\uac70\ub85c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uac00 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud3ec\ud568\ub41c\ub2e4\uace0 \ud310\ub2e8\ud558\uc600\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0).<\/p>\n<p>\uccab\uc9f8, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ubcf8\uc9c8\uc801 \uae30\ub2a5\uc785\ub2c8\ub2e4. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc7ac\ud654 \ub4f1 \uacf5\uae09\uac70\ub798\uc5d0 \uad00\ud55c \uc99d\ube59\uc11c\ub958\ub85c\uc11c \uae30\ub2a5\ud558\uace0 \ubd80\uac00\uac00\uce58\uc138\uc758 \ub9e4\ucd9c\uc138\uc561\uc774\ub098 \ub9e4\uc785\uc138\uc561 \uc0b0\uc815\uc758 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4. \uc774\ub294 \ud1b5\uc0c1\uc758 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \ub2e4\ub97c \ubc14 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub458\uc9f8, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ubc95\uc801 \uc131\uaca9\uc785\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c7\ud56d\uc5d0 \ub530\ub974\uba74, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 &#8216;\uc218\uc815\ud55c \uc138\uae08\uacc4\uc0b0\uc11c&#8217;\ub77c\ub294 \uc758\ubbf8\ub85c \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud55c \uc720\ud615\uc785\ub2c8\ub2e4. \uae30\ubcf8\uc801\uc778 \uae30\uc7ac\uc0ac\ud56d(\uacf5\uae09\ud558\ub294 \uc0ac\uc5c5\uc790\uc758 \ub4f1\ub85d\ubc88\ud638 \ub4f1) \uc678\uc5d0 \uc218\uc815\uc0ac\ud56d\uc744 \ud3ec\ud568\ud560 \ubfd0, \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c1\ud56d \uac01 \ud638\uc758 \ud544\uc218\uc801 \uae30\uc7ac\uc0ac\ud56d\uc774 \uadf8\ub300\ub85c \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<p>\uc14b\uc9f8, \ucc98\ubc8c \ud544\uc694\uc131\uc785\ub2c8\ub2e4. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\ub294 \ud589\uc704\ub294 \uc138\uae08\uacc4\uc0b0\uc11c \uc218\uc218\uc9c8\uc11c\ub97c \ubb38\ub780\ud558\uac8c \ud558\uace0 \uc870\uc138\uc758 \ubd80\uacfc\uc640 \uc9d5\uc218\ub97c \ubd88\uac00\ub2a5\ud558\uac8c \ud558\uac70\ub098 \ud604\uc800\ud788 \uace4\ub780\ud558\uac8c \ud55c\ub2e4\ub294 \uc810\uc5d0\uc11c, \ud1b5\uc0c1\uc758 \uc138\uae08\uacc4\uc0b0\uc11c \uac70\uc9d3 \ubc1c\uae09\uacfc \ucc98\ubc8c \ud544\uc694\uc131\uc774 \ub3d9\uc77c\ud569\ub2c8\ub2e4. \uacf5\uae09\uac00\uc561\uc774 \uc74c(-)\uc778 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\uc785\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-07.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-07.webp\"\n         alt=\"\ub300\ubc95\uc6d0\uc774 '\uc720\uc8c4'\ub85c \ubabb \ubc15\uc740 3\uac00\uc9c0 \uad73\uac74\ud55c \uc774\uc720 - \ub300\ubc95\uc6d0 \ud310\uacb0 \ub85c\uc9c1: \uae30\ub465 1 \ubcf8\uc9c8\uc801 \uae30\ub2a5 \ub3d9\uc77c(\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub3c4 \ubd80\uac00\uac00\uce58\uc138 \uc0b0\uc815\uc758 \uadfc\uac70\uc774\uba70 \uac70\ub798 \uc99d\ube59\uc11c\ub958), \uae30\ub465 2 \ubc95\uc801 \uc131\uaca9 \ub3d9\uc77c(\uae30\ubcf8 \uae30\uc7ac\uc0ac\ud56d\uc774 \uc6d0\ubcf8\uacfc \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub418\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud55c \uc720\ud615), \uae30\ub465 3 \ucc98\ubc8c \ud544\uc694\uc131 \ub3d9\uc77c(\uac00\uc9dc\ub85c \uc218\uc815 \ubc1c\uae09\ud558\uba74 \uc138\uae08\uacc4\uc0b0\uc11c \uc9c8\uc11c\uac00 \ubb34\ub108\uc9c0\uace0 \uc870\uc138 \uc9d5\uc218\uac00 \ud604\uc800\ud788 \uace4\ub780\ud574\uc9d0).\"\n         title=\"Atlas Legal - Three Pillars of Supreme Court Reasoning in 2025Do10232\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc774 \uc720\uc8c4\ub85c \ubcf8 3\uac00\uc9c0 \uc774\uc720<\/figcaption><\/figure>\n<p>    <!-- \ubcf8\ubb38 \uc139\uc158 3 --><br \/>\n    <\/p>\n<h2 id=\"section3\">3. \ub300\ubc95\uc6d0\uc740 \uc65c \ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ud310\ub2e8\uc744 \ud30c\uae30\ud588\ub098\uc694?<\/h2>\n<p>\uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0\uc740 1\uc2ec\uacfc \ud56d\uc18c\uc2ec \ubaa8\ub450 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uac00 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \ubcf4\uc544 \ubb34\uc8c4\ub97c \uc120\uace0\ud558\uc600\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub300\ubc95\uc6d0\uc740 \uc774 \ud310\ub2e8\uc774 \ubc95\ub9ac\ub97c \uc624\ud574\ud55c \uc798\ubabb\uc774 \uc788\ub2e4\uace0 \ubcf4\uc544 \ud30c\uae30\ud658\uc1a1\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ub17c\uac70<\/h3>\n<p>\uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0\uc740 \ubb34\uc8c4\uc758 \uadfc\uac70\ub85c \ub2e4\uc74c \uc138 \uac00\uc9c0\ub97c \uc81c\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4(\uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0 2024. 8. 13. \uc120\uace0 2023\uace0\ub2e81106, 2023\uace0\ub2e82061(\ubcd1\ud569) \ud310\uacb0, \uccad\uc8fc\uc9c0\ubc29\ubc95\uc6d0 2025. 6. 5. \uc120\uace0 2024\ub1781141 \ud310\uacb0).<\/p>\n<ul>\n<li>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c7\ud56d \ubc0f \uc2dc\ud589\ub839 \uc81c70\uc870\uc5d0 \ub530\ub974\uba74 \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \ubc29\ubc95 \uc911 \ud558\ub098\uc5d0 \ubd88\uacfc\ud558\ub2e4.<\/li>\n<li>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\uac70\ub098 \uacf5\uae09\ubc1b\uc73c\uba74\uc11c \uc218\uc218\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \uac70\ub798 \ud6c4 \uacc4\uc57d \ud574\uc81c \ub4f1 \uc0ac\uc815\ubcc0\uacbd\uc774 \uc788\uc744 \ub54c \uc774\ub97c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc218\uc218\ub418\ub294 \uac83\uc774\uc5b4\uc11c &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/li>\n<li>\ubd80\uac00\uac00\uce58\uc138\ubc95\uc740 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc6a9\uc5b4\ub97c \uad6c\ubcc4\ud558\uc5ec \uc0ac\uc6a9\ud558\uace0 \uc788\ub294\ub370, \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc5d0\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uac00 \uba85\uc2dc\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc73c\ubbc0\ub85c, \ud5c8\uc704\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc744 \uc774 \uaddc\uc815\uc73c\ub85c \ucc98\ubc8c\ud558\ub294 \uac83\uc740 \uc8c4\ud615\ubc95\uc815\uc8fc\uc758 \uc6d0\uce59\uc5d0 \ubc18\ud558\ub294 \ud655\uc7a5\ud574\uc11d\u00b7\uc720\ucd94\ud574\uc11d\uc5d0 \ud574\ub2f9\ud55c\ub2e4.<\/li>\n<\/ul>\n<h3>\ub300\ubc95\uc6d0\uc758 \ud30c\uae30 \ub17c\uac70<\/h3>\n<p>\ub300\ubc95\uc6d0\uc740 \ud558\uae09\uc2ec\uc758 \uc138 \ubc88\uc9f8 \ub17c\uac70, \uc989 \ubd80\uac00\uac00\uce58\uc138\ubc95\uc774 \uc6a9\uc5b4\ub97c \uad6c\ubd84\ud55c\ub2e4\ub294 \uc810\uc5d0 \uad00\ud558\uc5ec \ub2e4\uc74c\uacfc \uac19\uc774 \ubc18\ubc15\ud558\uc600\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0).<\/p>\n<p>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c8\ud56d\uc740 &#8220;\uc138\uae08\uacc4\uc0b0\uc11c, \uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc0f \uc218\uc815\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc791\uc131\uacfc \ubc1c\uae09\uc5d0 \ud544\uc694\ud55c \uc0ac\ud56d\uc740 \ub300\ud1b5\ub839\ub839\uc73c\ub85c \uc815\ud55c\ub2e4&#8221;\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub294\ub370, \uc774\ub294 \ub2e8\uc9c0 \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc791\uc131\u00b7\ubc1c\uae09\uc5d0 \ud544\uc694\ud55c \uc77c\ubc18\uc801 \uc0ac\ud56d\uacfc \uadf8 \uc720\ud615 \uc911 \ud558\ub098\uc778 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud2b9\ubcc4\ud55c \uc0ac\ud56d\uc744 \ud568\uaed8 \ub300\ud1b5\ub839\ub839\uc5d0 \uc704\uc784\ud55c\ub2e4\ub294 \ucde8\uc9c0\uc785\ub2c8\ub2e4. \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c67\uc870(\uc138\uae08\uacc4\uc0b0\uc11c)\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uc0ac\ud56d\uc744, \uc81c70\uc870(\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\u00b7\uc218\uc815\uc804\uc790\uc138\uae08\uacc4\uc0b0\uc11c)\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc5d0\ub9cc \ucd94\uac00\uc801\uc73c\ub85c \uc801\uc6a9\ub418\ub294 \uc0ac\ud56d\uc744 \uaddc\uc815\ud558\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc6a9\uc5b4\uc758 \uad6c\ubd84\uc740 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0\uc11c \uc81c\uc678\ud558\ub824\ub294 \ucde8\uc9c0\uac00 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-06.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-06.webp\"\n         alt=\"\uc65c \ud5f7\uac08\ub838\uc744\uae4c? \ud558\uae09\uc2ec \ubb34\uc8c4 \ub17c\uac70(1\uc2ec\/2\uc2ec): \ubd80\uac00\uac00\uce58\uc138\ubc95\uc5d0 '\uc138\uae08\uacc4\uc0b0\uc11c'\uc640 '\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c' \uc6a9\uc5b4\uac00 \ub530\ub85c \uc788\uc5b4 \ucc98\ubc8c\uc740 \uc8c4\ud615\ubc95\uc815\uc8fc\uc758 \uc704\ubc18(\uc720\ucd94\ud574\uc11d)\uc774\ub77c\ub294 \uc8fc\uc7a5. \ub300\ubc95\uc6d0 \ud30c\uae30\ud658\uc1a1 \ub17c\uac70: \uc6a9\uc5b4\ub97c \ub098\ub208 \uac74 \uc791\uc131 \ud3b8\uc758\uc0c1 \uc704\uc784\ud55c \uac83\uc77c \ubfd0, \ub450 \uc11c\ub958\ub294 \ubcf8\uc9c8\uc801 \uae30\ub2a5\uc774 \ub3d9\uc77c\ud558\ubbc0\ub85c \ucc98\ubc8c\uc774 \ub9c8\ub545\ud558\ub2e4.\"\n         title=\"Atlas Legal - Lower Court Acquittal vs Supreme Court Reversal on Modified Tax Invoice\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ud558\uae09\uc2ec \ubb34\uc8c4 \ub17c\uac70 vs \ub300\ubc95\uc6d0 \ud30c\uae30\ud658\uc1a1 \ub17c\uac70 \ube44\uad50<\/figcaption><\/figure>\n<p>    <!-- \ubcf8\ubb38 \uc139\uc158 4 --><br \/>\n    <\/p>\n<h2 id=\"section4\">4. \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ucde8\uc18c \ubaa9\uc801\uc758 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ubcc4\ub3c4\ub85c \ucc98\ubc8c\ub418\ub098\uc694?<\/h2>\n<p>\ubc18\ub4dc\uc2dc \uad6c\ubcc4\ud574\uc57c \ud560 \uc0c1\ud669\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\ubb3c\uac70\ub798\uac00 \uc804\ud600 \uc5c6\ub294\ub370 \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud588\ub2e4\uac00, \uc774\ub97c \ucde8\uc18c\ud558\ub294 \uc758\ubbf8\uc5d0\uc11c \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \uc790\uccb4\ub294 \ubcc4\ub3c4\uc758 \ubc94\uc8c4\ub97c \uad6c\uc131\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub300\ubc95\uc6d0 2020\ub3c4118 \ud310\uacb0\uc758 \ubc95\ub9ac<\/h3>\n<p>\ub300\ubc95\uc6d0 2020. 10. 15. \uc120\uace0 2020\ub3c4118 \ud310\uacb0\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \uc2e4\ubb3c\uac70\ub798 \uc5c6\uc774 \uac00\uacf5\uc758 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\u00b7\uc218\ucde8\ud55c \ud6c4 \uc774\ub97c \ucde8\uc18c\ud558\ub294 \uc758\ubbf8\uc5d0\uc11c \uac19\uc740 \uacf5\uae09\uac00\uc561\uc5d0 \uc74c\uc758 \ud45c\uc2dc\ub97c \ud558\uc5ec \uc791\uc131\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\u00b7\uc218\ucde8\ud55c \uacbd\uc6b0, \ub4a4\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\u00b7\uc218\ucde8\ud55c \ud589\uc704\ub294 \uc0c8\ub85c\uc774 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \uacf5\uae09\ud558\uac70\ub098 \uacf5\uae09\ubc1b\uc740 \uac83\uc744 \ub0b4\uc6a9\uc73c\ub85c \ud558\ub294 \uac00\uacf5\uc758 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\u00b7\uc218\ucde8\ud558\uae30 \uc704\ud55c \uac83\uc774 \uc544\ub2c8\ub77c \uc55e\uc120 \ubc94\ud589\uc744 \ubc14\ub85c\uc7a1\uae30 \uc704\ud55c \ubc29\ud3b8\uc5d0 \ubd88\uacfc\ud558\ubbc0\ub85c, \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c3\ud56d \uc81c1\ud638\uc5d0\uc11c \uc815\ud55c \uc8c4\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ub450 \uc0c1\ud669\uc758 \ube44\uad50<\/h3>\n<p>\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uacfc \ub300\ubc95\uc6d0 2020\ub3c4118 \ud310\uacb0\uc740 \uc11c\ub85c \ub2e4\ub978 \uc720\ud615\uc758 \ud589\uc704\ub97c \ub2e4\ub8f9\ub2c8\ub2e4. \ub450 \ud310\uacb0\uc758 \uc801\uc6a9 \ubc94\uc704\ub97c \ube44\uad50\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ub300\ubc95\uc6d0 2025\ub3c410232<\/th>\n<th>\ub300\ubc95\uc6d0 2020\ub3c4118<\/th>\n<\/tr>\n<tr>\n<td>\uc801\uc6a9 \uc870\ubb38<\/td>\n<td>\uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638 (\uac70\uc9d3 \uae30\uc7ac \ubc1c\uae09)<\/td>\n<td>\uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c3\ud56d \uc81c1\ud638 (\uc2e4\ubb3c\uac70\ub798 \uc5c6\ub294 \ubc1c\uae09)<\/td>\n<\/tr>\n<tr>\n<td>\ubb38\uc81c\ub41c \ud589\uc704<\/td>\n<td>\uc2e4\uc81c \uac70\ub798\uac00 \uc788\uc5c8\uc73c\ub098 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud5c8\uc704\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09<\/td>\n<td>\uc2e4\ubb3c\uac70\ub798 \uc5c6\uc774 \ubc1c\uae09\ud55c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ucde8\uc18c\ud558\uae30 \uc704\ud574 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09<\/td>\n<\/tr>\n<tr>\n<td>\uacb0\ub860<\/td>\n<td>\ucc98\ubc8c \ub300\uc0c1 (\ud30c\uae30\ud658\uc1a1)<\/td>\n<td>\uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubd80\ubd84\uc740 \ubcc4\ub3c4 \ucc98\ubc8c \ub300\uc0c1 \uc544\ub2d8 (\ub2e8, \uc55e\uc120 \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc8c4\ub294 \uc774\ubbf8 \uae30\uc218)<\/td>\n<\/tr>\n<tr>\n<td>\uac00\uc911\ucc98\ubc8c \uacf5\uae09\uac00\uc561 \uc0b0\uc815<\/td>\n<td>\ud574\ub2f9 \uc5c6\uc74c<\/td>\n<td>\uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uacf5\uae09\uac00\uc561\uc740 \ud569\uacc4\uc561\uc5d0\uc11c \ucc28\uac10 \ubd88\uac00<\/td>\n<\/tr>\n<\/table>\n<p>\uc989, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uac00 &#8216;\ud5c8\uc704 \uae30\uc7ac&#8217;\ub85c \ubc1c\uae09\ub41c \uac83\uc778\uc9c0, \uc544\ub2c8\uba74 \uc774\ubbf8 \uc644\uc131\ub41c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc8c4\ub97c &#8216;\ucde8\uc18c&#8217;\ud558\uae30 \uc704\ud574 \ubc1c\uae09\ub41c \uac83\uc778\uc9c0\uc5d0 \ub530\ub77c \uc801\uc6a9 \ubc95\ub9ac\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4. \ud2b9\ud788 \uc774\ubbf8 \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc8c4\uac00 \uae30\uc218\uc5d0 \uc774\ub978 \uc774\ud6c4 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub354\ub77c\ub3c4 \uc55e\uc120 \ubc94\uc8c4\uc758 \uc131\ub9bd\uc5d0\ub294 \uc544\ubb34\ub7f0 \uc601\ud5a5\uc774 \uc5c6\ub2e4\ub294 \uc810\ub3c4 \uba85\uc2ec\ud574\uc57c \ud569\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2020. 10. 15. \uc120\uace0 2020\ub3c4118 \ud310\uacb0).<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-08.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-08.webp\"\n         alt=\"\ud5f7\uac08\ub9ac\uba74 \uc548 \ub418\ub294 \ub450 \ub300\ubc95\uc6d0 \ud310\ub840 \uc644\ubcbd \ube44\uad50: \ub300\ubc95\uc6d0 2025\ub3c410232(\uc2e4\uc81c \uc815\uc0c1 \uac70\ub798 \uc788\uc5c8\uc74c \u2192 \uc815\uc0c1 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c '\uc74c(-)'\uc218\uc815 \ubc1c\uae09 \u2192 \uc720\uc8c4 \ucc98\ubc8c O) vs \ub300\ubc95\uc6d0 2020\ub3c4118(\uc560\ucd08\uc5d0 \uc2e4\ubb3c \uac70\ub798 \uc5c6\ub294 \uac00\uc9dc \uac70\ub798\uc600\uc74c \u2192 \uc55e\uc120 \uac00\uc9dc \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ucde8\uc18c\ud558\ub824 '\uc74c(-)'\uc218\uc815 \ubc1c\uae09 \u2192 \ucd94\uac00 \ucc98\ubc8c \uc544\ub2d8).\"\n         title=\"Atlas Legal - Comparison of Supreme Court 2025Do10232 and 2020Do118 on Modified Tax Invoices\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\ub300\ubc95\uc6d0 2025\ub3c410232 vs 2020\ub3c4118 \ud310\ub840 \ube44\uad50<\/figcaption><\/figure>\n<p>    <!-- \ubcf8\ubb38 \uc139\uc158 5 --><br \/>\n    <\/p>\n<h2 id=\"section5\">5. \uc2e4\ubb34\uc0c1 \uc5b4\ub5a4 \ud589\uc704\uac00 \uc704\ud5d8\ud558\uace0, \uc5b4\ub5bb\uac8c \ub300\ube44\ud574\uc57c \ud558\ub098\uc694?<\/h2>\n<p>\ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0 \uc774\ud6c4, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc5d0 \uad00\ud55c \uc2e4\ubb34 \ub9ac\uc2a4\ud06c\uac00 \ud06c\uac8c \ub192\uc544\uc84c\uc2b5\ub2c8\ub2e4. \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \ub610\ub294 \uc2e4\uc81c \uac70\ub798 \ub0b4\uc6a9\uacfc \ub2e4\ub974\uac8c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \ud589\uc704 \uc804\ubc18\uc774 \ud615\uc0ac\ucc98\ubc8c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\ucc98\ubc8c \uc704\ud5d8\uc774 \ub192\uc740 \ud589\uc704 \uc720\ud615<\/h3>\n<ul>\n<li><strong>\uacc4\uc57d \ud574\uc81c\u00b7\ud658\uc785 \uc5c6\uc774 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09:<\/strong> \uc2e4\uc81c\ub85c\ub294 \uacc4\uc57d\uc774 \uc720\uc9c0\ub418\uace0 \uc788\uac70\ub098 \uc7ac\ud654\uac00 \ubc18\ud488\ub418\uc9c0 \uc54a\uc558\uc74c\uc5d0\ub3c4 \uc138\uae08 \uc870\uc815\uc744 \ubaa9\uc801\uc73c\ub85c \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uacbd\uc6b0<\/li>\n<li><strong>\uacf5\uae09\uac00\uc561\uc744 \uc2e4\uc81c\ubcf4\ub2e4 \ud06c\uac8c \uc904\uc774\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09:<\/strong> \uacf5\uae09\uac00\uc561\uc758 \uc77c\ubd80\uac00 \uac10\uc561\ub41c \uac83\ucc98\ub7fc \ud5c8\uc704 \uae30\uc7ac\ud558\uc5ec \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uacbd\uc6b0<\/li>\n<li><strong>\uac70\ub798 \uc0c1\ub300\ubc29\uc744 \ub2ec\ub9ac\ud558\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09:<\/strong> \uc815\ub2f9\ud55c \uc815\uc815 \uc0ac\uc720 \uc5c6\uc774 \uacf5\uae09\ubc1b\ub294 \uc790\ub97c \ub2e4\ub978 \uc0ac\uc5c5\uc790\ub85c \ubcc0\uacbd\ud558\ub294 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uacbd\uc6b0<\/li>\n<li><strong>\uc774\ubbf8 \ub300\uae08\uc774 \uc644\ub0a9\ub41c \uac70\ub798\uc5d0 \ub300\ud55c \uc18c\uae09 \ucde8\uc18c:<\/strong> \uc644\uacb0\ub41c \uac70\ub798\uc784\uc5d0\ub3c4 \ubd84\uc7c1\uc744 \uc774\uc720\ub85c \uae30\uc874 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc18c\uae09 \ucde8\uc18c\ud558\ub294 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-09.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-09.webp\"\n         alt=\"\ub2f9\uc7a5 \uba48\ucdb0\uc57c \ud560 \uc2e4\ubb34\uc0c1 \uc704\ud5d8 \uc8fc\uc758\ubcf4 4\uac00\uc9c0: 1) \uacc4\uc57d \uc720\uc9c0 \uc911 \ud5c8\uc704 \ucde8\uc18c(\uc2e4\uc81c \uacc4\uc57d \uc548 \uae68\uc84c\ub294\ub370 \uc138\uae08 \uc904\uc774\ub824\uace0 \ubab0\ub798 \uc74c\uc218(-) \ubc1c\ud589), 2) \uacf5\uae09\uac00\uc561 \ubee5\ud280\uae30 \uac10\uc561(\uc77c\ubd80\ub9cc \uae4e\uc544\uc92c\uc73c\uba74\uc11c \uc804\uc561 \uac10\uc561\ud55c \uac83\ucc98\ub7fc \ubd80\ud480\ub824 \ud5c8\uc704 \uae30\uc7ac), 3) \uc0c1\ub300\ubc29 \ud5c8\uc704 \ubcc0\uacbd(\uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \uacf5\uae09\ubc1b\ub294 \uc790\ub97c \uc2ac\uca4d \ub2e4\ub978 \uc0ac\uc5c5\uc790\ub85c \ubcc0\uacbd), 4) \uc644\ub0a9 \uac70\ub798 \uc18c\uae09 \ucde8\uc18c(\ub300\uae08 \ub2e4 \ubc1b\uace0 \ub05d\ub09c \uac70\ub798\uc778\ub370 \ub098\uc911\uc5d0 \ubd84\uc7c1 \uc0dd\uacbc\ub2e4\uace0 \ud56b\uae40\uc5d0 \uc18c\uae09\ud574\uc11c \ucde8\uc18c \ubc1c\ud589).\"\n         title=\"Atlas Legal - Four High-Risk Practices of Modified Tax Invoice Issuance to Stop Immediately\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09: \ub2f9\uc7a5 \uba48\ucdb0\uc57c \ud560 \uc704\ud5d8 \ud589\uc704 4\uac00\uc9c0<\/figcaption><\/figure>\n<h3>\uc801\ubc95\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc744 \uc704\ud55c \uc2e4\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/h3>\n<p>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uae30 \uc804\uc5d0 \uc544\ub798 \uc0ac\ud56d\uc744 \ubc18\ub4dc\uc2dc \ud655\uc778\ud558\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\uc5d0\uc11c \uc815\ud55c \ubc1c\uae09 \uc0ac\uc720(\uae30\uc7ac\uc0ac\ud56d \ucc29\uc624, \uacc4\uc57d \ud574\uc81c, \ud658\uc785, \uacf5\uae09\uac00\uc561 \ubcc0\ub3d9 \ub4f1)\uc5d0 \ud574\ub2f9\ud558\ub294\uac00?<\/li>\n<li>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc5d0 \uae30\uc7ac\ud558\ub294 \uacf5\uae09\uac00\uc561\uc774 \uc2e4\uc81c \ubcc0\ub3d9 \ub0b4\uc6a9\uc744 \uc815\ud655\ud788 \ubc18\uc601\ud558\ub294\uac00?<\/li>\n<li>\uacc4\uc57d \ud574\uc81c \ub610\ub294 \ud658\uc785\uc758 \uacbd\uc6b0, \uc774\ub97c \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uc11c\uba74(\uacc4\uc57d \ud574\uc81c \ud569\uc758\uc11c, \ubc18\ud488 \ud655\uc778\uc11c \ub4f1)\uc774 \uad6c\ube44\ub418\uc5b4 \uc788\ub294\uac00?<\/li>\n<li>\uc218\uc815 \ubc1c\uae09 \uc808\ucc28 \ubc0f \uc2dc\uae30\uac00 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\uc5d0\uc11c \uc815\ud55c \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uac00?<\/li>\n<\/ul>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-10.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-10.webp\"\n         alt=\"\uc548\uc804\ud55c \ubc1c\uae09\uc744 \uc704\ud55c \uc2e4\ubb34\uc790 \ub370\uc2a4\ud06c \uccb4\ud06c\ub9ac\uc2a4\ud2b8: \uc0ac\uc720 \ud655\uc778(\ubd80\uac00\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870 \uc815\ub2f9\ud55c \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0), \uae08\uc561 \uc77c\uce58(\uae30\uc7ac\ud558\ub294 \ubcc0\ub3d9 \uae08\uc561\uc774 \uc2e4\uc81c \uac70\ub798 \ubcc0\ub3d9 \ub0b4\uc5ed\uacfc 1\uc6d0\uae4c\uc9c0 \uc77c\uce58\ud558\ub294\uc9c0), \uc99d\ube59 \uc11c\uba74(\uacc4\uc57d \ud574\uc81c \ud569\uc758\uc11c\u00b7\ubc18\ud488 \ud655\uc778\uc11c \ub4f1 \uac1d\uad00\uc801 \uc785\uc99d \uc11c\ub958\ub97c \ud655\ubcf4\ud588\ub294\uc9c0), \uc2dc\uae30 \uc900\uc218(\ubc95\ub839\uc774 \uc815\ud55c \ubc1c\uae09 \uc2dc\uae30\uc640 \uc808\ucc28\uc694\uac74\uc744 \uc644\ubcbd\ud788 \ucda9\uc871\ud588\ub294\uc9c0). \ud074\ub9bd\ubcf4\ub4dc\uc640 \ub179\uc0c9 \uccb4\ud06c\ub9c8\ud06c \uc774\ubbf8\uc9c0.\"\n         title=\"Atlas Legal - Practical Compliance Checklist for Safe Modified Tax Invoice Issuance\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uc801\ubc95 \ubc1c\uae09\uc744 \uc704\ud55c \uc2e4\ubb34 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/figcaption><\/figure>\n<p>\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ubc1c\uae09 \uc0ac\uc720\ub098 \uae30\uc7ac \ub0b4\uc6a9\uc5d0 \uc758\ubb38\uc774 \uc788\ub294 \uacbd\uc6b0, \uc138\ubb34\uc0ac \ub610\ub294 \ubcc0\ud638\uc0ac\uc640 \ucda9\ubd84\ud55c \uac80\ud1a0\ub97c \uac70\uce5c \ud6c4 \ubc1c\uae09\ud558\ub294 \uac83\uc774 \uc548\uc804\ud569\ub2c8\ub2e4. \ud310\uacb0\ubb38 \uae30\ub85d\uc5d0\uc11c \ud655\uc778\ub41c \uac83\ucc98\ub7fc, 1\uc2ec\uacfc \ud56d\uc18c\uc2ec\uc774 \ubb34\uc8c4\ub97c \uc120\uace0\ud558\ub354\ub77c\ub3c4 \ub300\ubc95\uc6d0\uc5d0\uc11c \ud30c\uae30\ub420 \uc218 \uc788\uc73c\uba70, \uadf8 \uacb0\uacfc \ud615\uc0ac\ucc98\ubc8c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-11.webp\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-11.webp\"\n         alt=\"1\ubd84 \ub9cc\uc5d0 \uc815\ub9ac\ud558\ub294 \ud575\uc2ec \uc694\uc57d FAQ: Q \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uac70\uc9d3 \ubc1c\uae09 \uc9c4\uc9dc \uc9d5\uc5ed \uac00\ub098\uc694? A \ub124, \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ud615\uc0ac\ucc98\ubc8c\ub429\ub2c8\ub2e4. Q \ub9c8\uc774\ub108\uc2a4(-) \ub9d0\uace0 \ud50c\ub7ec\uc2a4(+) \uc218\uc815 \ubc1c\uae09\uc740 \uad1c\ucc2e\ub098\uc694? A \uc591\uc218\u00b7\uc74c\uc218 \ubd88\ubb38 '\uac70\uc9d3'\uc73c\ub85c \ubc1c\uae09\ud558\uba74 \ucc98\ubc8c \ub300\uc0c1. Q 1\uc2ec\/2\uc2ec\uc5d0\uc11c \ubb34\uc8c4 \ub098\uc654\ub294\ub370 \uc548\uc2ec\ud574\ub3c4 \ub418\ub098\uc694? A \uc808\ub300 \uc548 \ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub3c410232\uc5d0\uc11c \ubb34\uc8c4 \ub17c\ub9ac\ub97c \uc804\uba74 \ud30c\uae30\ud558\uc5ec \uc774\uc81c\ub294 \uba85\ubc31\ud55c \uc720\uc8c4\uc785\ub2c8\ub2e4.\"\n         title=\"Atlas Legal - FAQ Summary on Criminal Liability for False Modified Tax Invoice\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09 \ud615\uc0ac\ucc98\ubc8c \ud575\uc2ec FAQ \uc694\uc57d<\/figcaption><\/figure>\n<p>    <!-- FAQ \uc139\uc158 --><br \/>\n    <\/p>\n<h2 id=\"section6\">6. FAQ<\/h2>\n<div class=\"faq-section\" style=\"padding: 20px; border-radius: 0; margin: 30px 0; background-color: #f5f5f5;\">\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q1. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub418\ub098\uc694?<\/p>\n<p>A. \ub124, \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025. 12. 11. \uc120\uace0 2025\ub3c410232 \ud310\uacb0\uc740 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \uc5ed\uc2dc \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc758 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\uba70, \uc774\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud55c \uacbd\uc6b0 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \uba85\ud655\ud788 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. 1\uc2ec\uacfc \ud56d\uc18c\uc2ec\uc5d0\uc11c \ubb34\uc8c4\uac00 \uc120\uace0\ub418\ub354\ub77c\ub3c4 \ub300\ubc95\uc6d0\uc5d0\uc11c \ud30c\uae30\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q2. \uc74c(-)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc591(+)\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ucc98\ubc8c\uc5d0\uc11c \ucc28\uc774\uac00 \uc788\ub098\uc694?<\/p>\n<p>A. \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \uacf5\uae09\uac00\uc561\uc774 \uc74c\uc218\uc778 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\ub85c \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c\ub2e4\uace0 \uba85\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \uc591\uc218\u00b7\uc74c\uc218\ub97c \ubd88\ubb38\ud558\uace0 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \ub3d9\uc77c\ud558\uac8c \ucc98\ubc8c\ub429\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q3. \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud55c \ub4a4 \uc774\ub97c \ucde8\uc18c\ud558\ub824\uace0 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uba74 \ucd94\uac00 \ucc98\ubc8c\uc744 \ubc1b\ub098\uc694?<\/p>\n<p>A. \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \uadf8 \uc790\uccb4\ub85c\ub294 \ubcc4\ub3c4\uc758 \uc8c4\uac00 \uc131\ub9bd\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2020. 10. 15. \uc120\uace0 2020\ub3c4118 \ud310\uacb0\uc740, \uc2e4\ubb3c\uac70\ub798 \uc5c6\uc774 \ubc1c\uae09\ud55c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ucde8\uc18c\ud558\ub294 \uc758\ubbf8\uc5d0\uc11c \ub3d9\uc77c \uacf5\uae09\uac00\uc561\uc5d0 \uc74c\uc758 \ud45c\uc2dc\ub97c \ud558\uc5ec \ubc1c\uae09\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc55e\uc120 \ubc94\ud589\uc744 \ubc14\ub85c\uc7a1\uae30 \uc704\ud55c \ubc29\ud3b8\uc5d0 \ubd88\uacfc\ud558\uc5ec \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c3\ud56d \uc81c1\ud638\uc758 \uc8c4\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\uace0 \ud310\uc2dc\ud558\uc600\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \uc774\ubbf8 \uc644\uc131\ub41c \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uc8c4\uc758 \uc131\ub9bd\uc5d0\ub294 \uc544\ubb34\ub7f0 \uc601\ud5a5\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q4. \ubd80\uac00\uac00\uce58\uc138\ubc95\uc774 \uc138\uae08\uacc4\uc0b0\uc11c\uc640 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubcc4\ub3c4 \uc6a9\uc5b4\ub85c \uad6c\ubd84\ud558\ub294\ub370, \uc774\uac83\uc774 \ucc98\ubc8c\uc5d0 \uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\ub098\uc694?<\/p>\n<p>A. \uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc81c32\uc870 \uc81c8\ud56d\uc774 \uc591\uc790\ub97c \ubcc4\ub3c4\ub85c \uaddc\uc815\ud55c \uac83\uc740 \uc791\uc131\u00b7\ubc1c\uae09\uc5d0 \ud544\uc694\ud55c \uc0ac\ud56d\uc744 \ub300\ud1b5\ub839\ub839\uc5d0 \uc704\uc784\ud558\uae30 \uc704\ud55c \uac83\uc77c \ubfd0, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0\uc11c \uc81c\uc678\ud558\ub824\ub294 \ucde8\uc9c0\uac00 \uc544\ub2c8\ub77c\uace0 \ud310\ub2e8\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q5. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud574\uc57c \ud560 \uc815\ub2f9\ud55c \uc0ac\uc720\uac00 \uc788\uc5c8\ub294\ub370\ub3c4 \ucc98\ubc8c\ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/p>\n<p>A. \uc815\ub2f9\ud55c \uc0ac\uc720\uc5d0 \ub530\ub77c \uc801\ubc95\ud558\uac8c \ubc1c\uae09\ud55c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ucc98\ubc8c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc740 \uc2e4\uc81c \uac70\ub798 \ub0b4\uc6a9\uacfc \ub2e4\ub974\uac8c \uae30\uc7ac\uc0ac\ud56d\uc744 &#8216;\uac70\uc9d3\uc73c\ub85c&#8217; \uc791\uc131\ud558\uc5ec \ubc1c\uae09\ud55c \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uacc4\uc57d \ud574\uc81c\ub098 \uacf5\uae09 \ubc18\ud488 \ub4f1 \ubd80\uac00\uac00\uce58\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c70\uc870\uc5d0\uc11c \uc815\ud55c \uc815\ub2f9\ud55c \uc0ac\uc720 \uc5c6\uc774 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ubc1c\uae09\ud558\uba74 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q6. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \ud5c8\uc704 \ubc1c\uae09\ud55c \uacbd\uc6b0 \uad6c\uccb4\uc801\uc73c\ub85c \uc5b4\ub5a4 \ucc98\ubc8c\uc744 \ubc1b\ub098\uc694?<\/p>\n<p>A. \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc81c10\uc870 \uc81c1\ud56d \uc81c1\ud638\uc5d0 \ub530\ub77c 1\ub144 \uc774\ud558\uc758 \uc9d5\uc5ed \ub610\ub294 \uacf5\uae09\uac00\uc561\uc5d0 \ubd80\uac00\uac00\uce58\uc138\uc728\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc0b0\ud55c \uc138\uc561\uc758 2\ubc30 \uc774\ud558\uc5d0 \uc0c1\ub2f9\ud558\ub294 \ubc8c\uae08\uc5d0 \ucc98\ud574\uc9d1\ub2c8\ub2e4. \uacf5\uae09\uac00\uc561 \ud569\uacc4\uc561\uc774 \uc77c\uc815 \uae30\uc900\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ud2b9\uc815\ubc94\uc8c4 \uac00\uc911\ucc98\ubc8c \ub4f1\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c8\uc870\uc7582\uc5d0 \ub530\ub978 \uac00\uc911\ucc98\ubc8c \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc73c\uba70, \uc774 \uacbd\uc6b0 3\ub144 \uc774\uc0c1\uc758 \uc720\uae30\uc9d5\uc5ed\uc5d0 \ucc98\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q7. \uc8c4\ud615\ubc95\uc815\uc8fc\uc758 \uc6d0\uce59\uc0c1 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ud558\ub294 \uac83\uc740 \uc720\ucd94\ud574\uc11d\uc774 \uc544\ub2cc\uac00\uc694?<\/p>\n<p>A. \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\uc740 \uc774\ub97c \uc720\ucd94\ud574\uc11d\uc774 \uc544\ub2cc \uc801\ubc95\ud55c \ud574\uc11d\uc73c\ub85c \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud55c \uc720\ud615\uc73c\ub85c\uc11c \ubd80\uac00\uac00\uce58\uc138 \uc0b0\uc815\uc758 \uadfc\uac70\uac00 \ub418\uace0, \uc7ac\ud654 \ub4f1 \uacf5\uae09\uac70\ub798\uc5d0 \uad00\ud55c \uc99d\ube59\uc11c\ub958\ub85c\uc11c \uae30\ub2a5\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774\ub97c \ucc98\ubc8c \ub300\uc0c1\uc5d0 \ud3ec\ud568\uc2dc\ud0a4\ub294 \uac83\uc740 \ubc95 \ubb38\uc5b8\uc758 \ud569\ub9ac\uc801 \ud574\uc11d \ubc94\uc704 \uc548\uc5d0 \uc788\ub2e4\uace0 \ud310\ub2e8\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p>\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09\uacfc \uad00\ub828\ud55c \ud615\uc0ac \ubb38\uc81c\ub294 \uc138\ubb34 \ubb38\uc81c\uc640 \ud615\uc0ac \ubb38\uc81c\uac00 \ubcf5\uc7a1\ud558\uac8c \uc5bd\ud600 \uc788\uc5b4, \ucd08\uae30 \ub300\uc751\uc774 \uc774\ud6c4 \uacb0\uacfc\uc5d0 \uacb0\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub3c410232 \ud310\uacb0\ub85c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \ud5c8\uc704 \ubc1c\uae09\ub3c4 \uba85\ubc31\ud788 \ucc98\ubc8c \ub300\uc0c1\uc774 \ub41c \ub9cc\ud07c, \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \uacbd\uc704\ub098 \ubc95\uc801 \ub9ac\uc2a4\ud06c\uac00 \ubd88\ubd84\uba85\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc0ac\uc804\uc5d0 \uc804\ubb38\uac00\uc758 \uac80\ud1a0\ub97c \ubc1b\uc544 \ub450\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc2e4\ubb34\uc5d0\uc11c \ub2e4\uc218\uc758 \uc870\uc138 \uad00\ub828 \uc0ac\uac74\uc744 \uac80\ud1a0\ud558\uace0 \uc790\ubb38\ud55c \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c, \uad6c\uccb4\uc801\uc778 \uc0ac\uc548\uc5d0 \ub530\ub978 \uc704\ud5d8 \ud310\ub2e8\uacfc \ub300\uc751 \ubc29\ud5a5\uc5d0 \ub300\ud574 \uc548\ub0b4\ud574 \ub4dc\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"disclaimer\" style=\"margin: 20px 0;\">\u203b \ubcf8 \uae00\uc5d0\uc11c \uc18c\uac1c\ub41c \ubc95\ub960 \uc815\ubcf4\ub294 \uc77c\ubc18\uc801\uc778 \uc548\ub0b4 \ubaa9\uc801\uc73c\ub85c \uc791\uc131\ub418\uc5c8\uc73c\uba70, \uac1c\ubcc4 \uc0ac\uac74\uc758 \uad6c\uccb4\uc801\uc778 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub77c \ubc95\uc801 \ud310\ub2e8\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc81c \uc0ac\uac74\uc5d0 \ub300\ud55c \ub300\uc751\uc740 \ubc18\ub4dc\uc2dc \ubcc0\ud638\uc0ac\uc640 \uc0c1\ub2f4\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<figure>\n  <a href=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/\uc2ac\ub77c\uc774\ub4dc12.png\" target=\"_blank\"><br \/>\n    <img src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/\uc2ac\ub77c\uc774\ub4dc12.png\"\n         alt=\"\uc138\ubb34\uc640 \ud615\uc0ac\uac00 \uc5bd\ud78c \ubcf5\uc7a1\ud55c \uc2e4\ubb34, \uc804\ubb38\uac00\uc758 \ubc29\ud328\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ub300\ubc95\uc6d0 \ud310\uacb0\ub85c \ub9ac\uc2a4\ud06c\uac00 \uadf9\ub300\ud654\ub41c \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09. \uc870\uc138\ubc94\ucc98\ubc8c\ubc95 \uc704\ubc18\uc740 \ucd08\uae30 \ub300\uc751\uc774 \ubaa8\ub4e0 \uac83\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4. \ubc1c\uae09 \uc0ac\uc720\uac00 \ubaa8\ud638\ud558\uac70\ub098 \uc774\ubbf8 \ubc95\uc801 \ubd84\uc7c1\uc774 \uc6b0\ub824\ub41c\ub2e4\uba74 \ubc1c\ud589 \ubc84\ud2bc\uc744 \ub204\ub974\uae30 \uc804 \ubc18\ub4dc\uc2dc \uc804\ubb38\uac00\uc758 \uac80\ud1a0\ub97c \ubc1b\uc73c\uc138\uc694. '\uc804\ubb38\uac00' \ubc43\uc9c0\ub97c \ub2e8 \uce90\ub9ad\ud130\uac00 \uc11c\ub958\ub97c \uac74\ub124\ub294 \uc774\ubbf8\uc9c0.\"\n         title=\"Atlas Legal - Consult a Legal Expert Before Issuing Modified Tax Invoice to Avoid Criminal Risk\"\n         width=\"1200\" height=\"669\"\n         loading=\"lazy\" decoding=\"async\"><br \/>\n  <\/a><figcaption style=\"text-align: center;\">\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ubc1c\uae09 \uc804, \uc804\ubb38\uac00 \uac80\ud1a0\uac00 \ud615\uc0ac \ub9ac\uc2a4\ud06c\ub97c \ub9c9\uc2b5\ub2c8\ub2e4<\/figcaption><\/figure>\n<p>    <!-- \uc800\uc790 \uc18c\uac1c: \uae40\ud0dc\uc9c4 \ub300\ud45c\ubcc0\ud638\uc0ac --><\/p>\n<div class=\"author-box\">\n<img decoding=\"async\" class=\"author-avatar\" src=\"https:\/\/atlaw.kr\/wp-content\/uploads\/2022\/12\/\uae40\ud0dc\uc9c4-1.png\" alt=\"\uae40\ud0dc\uc9c4 \ub300\ud45c\ubcc0\ud638\uc0ac \u2014 \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\"><\/p>\n<div class=\"author-text\">\n<div class=\"author-section-label\">\uae00\uc4f4\uc774 \uc18c\uac1c<\/div>\n<div class=\"author-name\">\uae40\ud0dc\uc9c4 | \ub300\ud45c\ubcc0\ud638\uc0ac<\/div>\n<div class=\"author-detail\">\uae30\uc5c5 \uc790\ubb38, \uae30\uc5c5 \ubd84\uc7c1, \uae30\uc5c5 \ud615\uc0ac \uc804\ubb38 \ubcc0\ud638\uc0ac<\/div>\n<div class=\"author-detail\">(\uc804)\uac80\uc0ac | \uc0ac\ubc95\uc5f0\uc218\uc6d0 33\uae30<\/div>\n<div class=\"author-detail\">\uace0\ub824\ub300\ud559\uad50 \ubc95\ud559 \ud559\uc0ac\u00b7\ud615\ubc95 \uc11d\uc0ac, University of California, Davis \ubc95\ud559\uc11d\uc0ac(LL.M.)<\/div>\n<div class=\"author-detail\">\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 | \uc778\ucc9c \uc1a1\ub3c4<\/div>\n<p><a class=\"author-link\" href=\"https:\/\/atlaw.kr\" target=\"_blank\" rel=\"noopener noreferrer\">\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ud648\ud398\uc774\uc9c0 \ubc14\ub85c\uac00\uae30 \u2192<\/a>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 \uae40\ud0dc\uc9c4 \u00b7 \ub300\ud45c\ubcc0\ud638\uc0ac, \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ub300\ubc95\uc6d0 2025\ub3c410232 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc228\uaca8\uc9c4 \ud615\uc0ac \ucc98\ubc8c \ub9ac\uc2a4\ud06c | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ubaa9\ucc28 1. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub780 \ubb34\uc5c7\uc774\uace0, \uc5b8\uc81c \ubc1c\uae09\ud558\ub098\uc694? 2. \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub3c4 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc0c1 &#8216;\uc138\uae08\uacc4\uc0b0\uc11c&#8217;\uc5d0 \ud574\ub2f9\ud558\ub098\uc694? 3. \ub300\ubc95\uc6d0\uc740 \uc65c \ud558\uae09\uc2ec\uc758 \ubb34\uc8c4 \ud310\ub2e8\uc744 \ud30c\uae30\ud588\ub098\uc694? 4. \uac00\uacf5 \uc138\uae08\uacc4\uc0b0\uc11c \ucde8\uc18c \ubaa9\uc801\uc758 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub294 \ubcc4\ub3c4\ub85c \ucc98\ubc8c\ub418\ub098\uc694? 5. \uc2e4\ubb34\uc0c1 \uc5b4\ub5a4 \ud589\uc704\uac00 \uc704\ud5d8\ud558\uace0,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[212],"tags":[579,593,592,590,591],"class_list":["post-2731","post","type-post","status-publish","format-standard","hentry","category-212","tag-579","tag-593","tag-592","tag-590","tag-591"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/title>\n<meta name=\"description\" content=\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atlaw.kr\/kr-blog\/\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c-\uc870\uc138\ubc94\ucc98\ubc8c\ubc95-\ucc98\ubc8c\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n<meta property=\"og:description\" content=\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atlaw.kr\/kr-blog\/\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c-\uc870\uc138\ubc94\ucc98\ubc8c\ubc95-\ucc98\ubc8c\/\" \/>\n<meta property=\"og:site_name\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-30T12:53:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-20T13:24:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp\" \/>\n<meta name=\"author\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"13\ubd84\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/\"},\"author\":{\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/person\\\/184bcdecc06f89fd6c36b29781165b55\"},\"headline\":\"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124\",\"datePublished\":\"2026-03-30T12:53:43+00:00\",\"dateModified\":\"2026-07-20T13:24:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/\"},\"wordCount\":39,\"publisher\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2026\\\/03\\\/tc20260330-01.webp\",\"keywords\":[\"\uae30\uc5c5\ud615\uc0ac\",\"\ub300\ubc95\uc6d0\ud310\ub8402025\",\"\uc138\uae08\uacc4\uc0b0\uc11c\uac70\uc9d3\ubc1c\uae09\",\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\",\"\uc870\uc138\ubc94\ucc98\ubc8c\ubc95\"],\"articleSection\":[\"\uae30\uc5c5\uc790\ubb38\"],\"inLanguage\":\"ko-KR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/\",\"name\":\"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2026\\\/03\\\/tc20260330-01.webp\",\"datePublished\":\"2026-03-30T12:53:43+00:00\",\"dateModified\":\"2026-07-20T13:24:18+00:00\",\"description\":\"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#breadcrumb\"},\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#primaryimage\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2026\\\/03\\\/tc20260330-01.webp\",\"contentUrl\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2026\\\/03\\\/tc20260330-01.webp\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\ud648\",\"item\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#website\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ko-KR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#organization\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2025\\\/09\\\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png\",\"contentUrl\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/wp-content\\\/uploads\\\/sites\\\/2\\\/2025\\\/09\\\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png\",\"width\":540,\"height\":485,\"caption\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8\"},\"image\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/person\\\/184bcdecc06f89fd6c36b29781165b55\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g\",\"caption\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\"},\"sameAs\":[\"https:\\\/\\\/atlaw.kr\"],\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/author\\\/prinz001\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","description":"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/atlaw.kr\/kr-blog\/\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c-\uc870\uc138\ubc94\ucc98\ubc8c\ubc95-\ucc98\ubc8c\/","og_locale":"ko_KR","og_type":"article","og_title":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","og_description":"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.","og_url":"https:\/\/atlaw.kr\/kr-blog\/\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c-\uc870\uc138\ubc94\ucc98\ubc8c\ubc95-\ucc98\ubc8c\/","og_site_name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8","article_published_time":"2026-03-30T12:53:43+00:00","article_modified_time":"2026-07-20T13:24:18+00:00","og_image":[{"url":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp","type":"","width":"","height":""}],"author":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","twitter_card":"summary_large_image","twitter_misc":{"\uae00\uc4f4\uc774":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04":"13\ubd84"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#article","isPartOf":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/"},"author":{"name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","@id":"https:\/\/atlaw.kr\/kr-blog\/#\/schema\/person\/184bcdecc06f89fd6c36b29781165b55"},"headline":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124","datePublished":"2026-03-30T12:53:43+00:00","dateModified":"2026-07-20T13:24:18+00:00","mainEntityOfPage":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/"},"wordCount":39,"publisher":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#organization"},"image":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#primaryimage"},"thumbnailUrl":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp","keywords":["\uae30\uc5c5\ud615\uc0ac","\ub300\ubc95\uc6d0\ud310\ub8402025","\uc138\uae08\uacc4\uc0b0\uc11c\uac70\uc9d3\ubc1c\uae09","\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c","\uc870\uc138\ubc94\ucc98\ubc8c\ubc95"],"articleSection":["\uae30\uc5c5\uc790\ubb38"],"inLanguage":"ko-KR"},{"@type":"WebPage","@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/","url":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/","name":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","isPartOf":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#primaryimage"},"image":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#primaryimage"},"thumbnailUrl":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp","datePublished":"2026-03-30T12:53:43+00:00","dateModified":"2026-07-20T13:24:18+00:00","description":"\uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\ub97c \uac70\uc9d3\uc73c\ub85c \uae30\uc7ac\ud558\uc5ec \ubc1c\uae09\ud558\uba74 \uc870\uc138\ubc94\ucc98\ubc8c\ubc95\uc73c\ub85c \ucc98\ubc8c\ub429\ub2c8\ub2e4. \ub300\ubc95\uc6d0 2025\ub144 12\uc6d4 \ud310\uacb0\ub85c \ud655\ub9bd\ub41c \ubc95\ub9ac\uc640 \uc74c\uc218 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c\uc758 \uc704\ud5d8\uc131\uc744 \ud310\ub840 \uc911\uc2ec\uc73c\ub85c \ud574\uc124\ud569\ub2c8\ub2e4.","breadcrumb":{"@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/"]}]},{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#primaryimage","url":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp","contentUrl":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/03\/tc20260330-01.webp"},{"@type":"BreadcrumbList","@id":"https:\/\/atlaw.kr\/kr-blog\/%ec%88%98%ec%a0%95%ec%84%b8%ea%b8%88%ea%b3%84%ec%82%b0%ec%84%9c-%ec%a1%b0%ec%84%b8%eb%b2%94%ec%b2%98%eb%b2%8c%eb%b2%95-%ec%b2%98%eb%b2%8c\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\ud648","item":"https:\/\/atlaw.kr\/kr-blog\/"},{"@type":"ListItem","position":2,"name":"\uc74c\uc758 \uc218\uc815\uc138\uae08\uacc4\uc0b0\uc11c \ud5c8\uc704 \ubc1c\uae09\ub3c4 \ucc98\ubc8c\ub418\ub098\uc694? \ub300\ubc95\uc6d0 2025\ub3c410232 \ud574\uc124"}]},{"@type":"WebSite","@id":"https:\/\/atlaw.kr\/kr-blog\/#website","url":"https:\/\/atlaw.kr\/kr-blog\/","name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8","description":"","publisher":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/atlaw.kr\/kr-blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ko-KR"},{"@type":"Organization","@id":"https:\/\/atlaw.kr\/kr-blog\/#organization","name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8","url":"https:\/\/atlaw.kr\/kr-blog\/","logo":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/atlaw.kr\/kr-blog\/#\/schema\/logo\/image\/","url":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2025\/09\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png","contentUrl":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2025\/09\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png","width":540,"height":485,"caption":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8"},"image":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/atlaw.kr\/kr-blog\/#\/schema\/person\/184bcdecc06f89fd6c36b29781165b55","name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","image":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/secure.gravatar.com\/avatar\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f03bca99acfafded0c4fa1b01dee8839b10f831ccba39db4d9dc175f44d3d640?s=96&d=mm&r=g","caption":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4"},"sameAs":["https:\/\/atlaw.kr"],"url":"https:\/\/atlaw.kr\/kr-blog\/author\/prinz001\/"}]}},"_links":{"self":[{"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts\/2731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/comments?post=2731"}],"version-history":[{"count":15,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts\/2731\/revisions"}],"predecessor-version":[{"id":4578,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts\/2731\/revisions\/4578"}],"wp:attachment":[{"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/media?parent=2731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/categories?post=2731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/tags?post=2731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}