{"id":5299,"date":"2026-08-07T10:12:59","date_gmt":"2026-08-07T01:12:59","guid":{"rendered":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/"},"modified":"2026-08-08T13:18:34","modified_gmt":"2026-08-08T04:18:34","slug":"rnd-capitalization-false-disclosure-damages-kr","status":"publish","type":"post","link":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/","title":{"rendered":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1"},"content":{"rendered":"<p><!-- ATLAS_HREFLANG_START -->\n<link rel=\"alternate\" hreflang=\"ko\" href=\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/\" \/>\n<link rel=\"alternate\" hreflang=\"en\" href=\"https:\/\/atlaw.kr\/en-blog\/rnd-capitalization-disclosure-liability-south-korea\/\" \/>\n<link rel=\"alternate\" hreflang=\"x-default\" href=\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/\" \/>\n<!-- ATLAS_HREFLANG_END --><\/p>\n<p><!-- ATLAS_SEO_BLOCK_START --><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"Article\",\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#article\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#webpage\"},\"headline\":\"\uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\ub354\ub2c8 \ubd84\uc2dd\uc774 \ub410\uc2b5\ub2c8\ub2e4 \u2014 \ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9\uc790\uae4c\uc9c0 \ubc30\uc0c1 \ucc45\uc784\",\"description\":\"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uc2e0\uc57d\uc758 \uc5f0\uad6c\uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc758 \uac70\uc9d3 \uae30\uc7ac\uc774\uba70, \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9\uc790\uac00 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud574\uc57c \ud55c\ub2e4\uace0 \ud655\uc815\ud55c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.\",\"datePublished\":\"2026-08-07T09:00:00+09:00\",\"dateModified\":\"2026-08-07T09:00:00+09:00\",\"inLanguage\":\"ko-KR\",\"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\"},\"about\":[\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \uac70\uc9d3 \uae30\uc7ac\",\"\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\",\"K-IFRS \uc81c1038\ud638 \ubb34\ud615\uc790\uc0b0 \uc778\uc2dd\uc694\uac74\",\"\uc190\ud574\ubc30\uc0c1\ucc45\uc784 \uc81c\ud55c 30%\",\"\ub300\ubc95\uc6d0 2026. 6. 5. \uc120\uace0 2024\ub2e4300921 \ud310\uacb0\"]}<\/script><br \/>\n<script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#faqpage\",\"inLanguage\":\"ko-KR\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uc2e0\uc57d\uc758 \uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc73c\uba74 \ubb34\uc870\uac74 \uac70\uc9d3 \uae30\uc7ac\uc778\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ubb34\uc870\uac74\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc K-IFRS \uc81c1038\ud638\uac00 \uc815\ud55c 6\uac00\uc9c0 \uc778\uc2dd\uc694\uac74, \ud2b9\ud788 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ud574\uc57c \ud558\uace0 \uadf8 \uc785\uc99d\uc5d0 \uc2e4\ud328\ud558\uba74 \uac70\uc9d3 \uae30\uc7ac\uac00 \ub429\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c \ud68c\uc0ac\ub294 \ud14c\ub9c8\uac10\ub9ac \uacfc\uc815\uc5d0\uc11c \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac1d\uad00\uc801 \uc790\ub8cc\ub97c \uc81c\uc2dc\ud558\uc9c0 \ubabb\ud588\uace0, \uc2a4\uc2a4\ub85c \uc624\ub958\ub97c \uc778\uc815\ud574 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc7ac\uc791\uc131\ud588\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2026. 6. 5. \uc120\uace0 2024\ub2e4300921 \ud310\uacb0).\"}},{\"@type\":\"Question\",\"name\":\"2018\ub144 9\uc6d4 \uac10\ub3c5\uc9c0\uce68 \uc774\uc804\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \uc18c\uae09\ud574\uc11c \ucc45\uc784\uc744 \ubb3b\ub294 \uac83\uc778\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc18c\uae09\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uc6d0\uc740 2018. 9. 19.\uc790 \uac10\ub3c5\uc9c0\uce68\uc774 \uc6d0\uce59 \uc911\uc2ec\uc778 K-IFRS\uc758 \ub0b4\uc6a9\uc744 \uad6c\uccb4\ud654\ud55c \uac83\uc5d0 \ubd88\uacfc\ud558\uace0 \ubb34\ud615\uc790\uc0b0\uc758 \uc778\uc2dd\uc694\uac74\uc744 \ubcc0\uacbd\ud558\uac70\ub098 \uac15\ud654\ud55c \uac83\uc774 \uc544\ub2c8\ub77c\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\ud68c\uacc4\uae30\uc900\uc6d0\uc7a5\ub3c4 \uac10\ub3c5\uc9c0\uce68\uc744 \ud1b5\ud574 \ud68c\uacc4\uae30\uc900\uc744 \uc644\ud654\ud560 \uc218 \uc5c6\ub2e4\ub294 \ucde8\uc9c0\ub85c \ubc95\uc6d0\uc5d0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4. \uc9c0\uce68\uc774 \uc5c6\ub358 \uc2dc\uae30\uc5d0\ub3c4 \ud68c\uacc4\uae30\uc900 \uc790\uccb4\ub294 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub418\uace0 \uc788\uc5c8\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\ud68c\uc0ac \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac \uae30\uc900\uc744 \ub9cc\ub4e4\uc5b4 \ub450\uc5c8\ub2e4\uba74 \uba74\ucc45\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uba74\ucc45\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \\\"\uc804\uc784\uc0c1 \ub2e8\uacc4\ub97c \ud1b5\uacfc\ud558\uace0 \uc81c\ud488\ud654 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc81c\ud488\uad70\uc758 \uc9c0\ucd9c\uc744 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud55c\ub2e4\\\"\ub294 \ud68c\uc0ac\uc758 \ub0b4\ubd80 \uae30\uc900\uc744 \uc8fc\uad00\uc801 \uae30\uc900\uc5d0 \ubd88\uacfc\ud558\ub2e4\uace0 \ubcf4\uc558\uace0, \ub3d9\uc885 \uc5c5\uacc4\uc5d0\uc11c \ub110\ub9ac \ud1b5\uc6a9\ub418\ub294 \uae30\uc900\uc774\ub77c\uace0 \ubcfc \uc99d\uac70\uac00 \uc5c6\uc73c\uba70 \uadf8 \uae30\uc900\uc744 \ucda9\uc871\ud588\ub354\ub77c\ub3c4 \ud68c\uacc4\uae30\uc900\uc758 6\uac00\uc9c0 \uc778\uc2dd\uc694\uac74\uc744 \ucda9\uc871\ud55c\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\ub2e4\uace0 \ud310\ub2e8\ud588\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc0ac\uc5c5\ubcf4\uace0\uc11c\uac00 \uc544\ub2c8\ub77c \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc9d1\ub2c8\ub2e4. \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc740 \uc0ac\uc5c5\ubcf4\uace0\uc11c\ubfd0 \uc544\ub2c8\ub77c \ubc18\uae30\ubcf4\uace0\uc11c\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\u00b7\uc8fc\uc694\uc0ac\ud56d\ubcf4\uace0\uc11c\ub97c \ubaa8\ub450 \ub300\uc0c1\uc73c\ub85c \ud569\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \ubc18\uae30\uc640 3\ubd84\uae30 \ubaa8\ub450 \uc601\uc5c5\uc774\uc775\uc774 \ub0ac\ub2e4\uace0 \uae30\uc7ac\ub418\uc5b4 \uc788\uc73c\uba74 \ud22c\uc790\uc790\ub85c\uc11c\ub294 4\ubd84\uae30\uc5d0 \ud2b9\ubcc4\ud55c \uc545\uc7ac\uac00 \uc5c6\ub294 \ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uc601\uc5c5\uc774\uc775\uc774 \ubc1c\uc0dd\ud560 \uac83\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \uae30\ub300\ud560 \uc218 \uc788\ub2e4\uace0 \ubcf4\uc544, \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc758 \uac70\uc9d3 \uae30\uc7ac\uc640 \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc73c\ub85c \uc778\ud55c \uc190\ud574 \uc0ac\uc774\uc758 \uc778\uacfc\uad00\uacc4\ub97c \uc778\uc815\ud588\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\ub300\ud45c\uc774\uc0ac\uc640 \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0 \uac1c\uc778\ub3c4 \ubc30\uc0c1\ud574\uc57c \ud558\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc740 \ubcf4\uace0\uc11c \uc81c\ucd9c\uc778\uc778 \ud68c\uc0ac, \uc81c\ucd9c \ub2f9\uc2dc\uc758 \uc774\uc0ac, \uc774\uc0ac\uc758 \uc774\ub984\uc73c\ub85c \ubcf4\uace0\uc11c \uc791\uc131\uc5c5\ubb34\ub97c \uc9d1\ud589\ud55c \uc790\ub97c \ubc30\uc0c1\uc758\ubb34\uc790\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c\ub294 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85\uacfc \uc774\uc0ac\uac00 \uc544\ub2cc \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0 1\uba85\uc774 \ud68c\uc0ac\uc640 \uacf5\ub3d9\uc73c\ub85c \ubc30\uc0c1\ucc45\uc784\uc744 \uc84c\uc2b5\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc774\uc0ac\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uc740 \uc0ac\ub78c\uc774 \uc788\uc5c8\ub2e4\ub294\ub370 \uc65c \uadf8\ub7f0\uac00\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ubb38\uc81c\uac00 \ub41c \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc5d0 \uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uace0, \uadf8 \ubb34\ub835 \ud68c\uc0ac\uc5d0 \ub2e4\ub978 \uc0ac\ub0b4\uc774\uc0ac 1\uba85\uacfc \uc0ac\uc678\uc774\uc0ac 2\uba85\uc774 \uc788\uc5c8\ub2e4\ub294 \uc0ac\uc815\uc774 \uc778\uc815\ub418\uc5b4, \uc0c1\ub2f9\ud55c \uc8fc\uc758\ub97c \ud558\uc600\uc74c\uc5d0\ub3c4 \uac70\uc9d3 \uae30\uc7ac\ub97c \uc54c \uc218 \uc5c6\uc5c8\ub2e4\ub294 \ud56d\ubcc0\uc774 \ubc1b\uc544\ub4e4\uc5ec\uc84c\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc774\ub294 \uac1c\ubcc4 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub978 \ud310\ub2e8\uc774\uba70, \uc774\uc0ac\ub77c\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc11c\uba85\ud558\uc9c0 \uc54a\uc73c\uba74 \ud56d\uc0c1 \uba74\ucc45\ub41c\ub2e4\ub294 \ucde8\uc9c0\ub294 \uc544\ub2d9\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\ud68c\uacc4\ubc95\uc778\uc5d0 \ub300\ud55c \uccad\uad6c\ub294 \uc65c \uae30\uac01\ub410\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"2017\ub144 \ubc18\uae30\ubcf4\uace0\uc11c\ub294 \uc678\ubd80\uac10\uc0ac\uc778\uc758 \uac1c\uc785 \uc5c6\uc774 \ud68c\uc0ac\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc791\uc131\u00b7\uc81c\ucd9c\ud55c \uac83\uc73c\ub85c \uc778\uc815\ub418\uc5b4 \uac10\uc0ac\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c4\uc2e4\u00b7\uc815\ud655\uc744 \uc99d\uba85\ud558\uc5ec \uc11c\uba85\ud588\ub2e4\ub294 \uc810\uc774 \uc785\uc99d\ub418\uc9c0 \uc54a\uc558\uace0, \uac10\uc0ac\ubcf4\uace0\uc11c\uc640 \uac80\ud1a0\ubcf4\uace0\uc11c\uc5d0 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub2e4\ub294 \uc810\uc740 \uc778\uc815\ub418\uc5c8\uc73c\ub098 \ud22c\uc790\uc790\ub4e4\uc774 \uadf8 \ubcf4\uace0\uc11c\ub97c \ubbff\uace0 \uc8fc\uc2dd\uc744 \ub9e4\uc218\ud588\ub2e4\ub294 \uc810\uc774 \uc99d\uba85\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc758 \ucc45\uc784\uc740 \uc774\uc0ac\uc758 \ucc45\uc784\uacfc \uadfc\uac70 \uc870\ubb38\uacfc \uc694\uac74\uc774 \ub2e4\ub985\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\ubc30\uc0c1\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ucde8\ub4dd\uac00\uaca9\uc5d0\uc11c \ucc98\ubd84\uac00\uaca9\uc744 \ube80 \uae08\uc561, \uacc4\uc18d \ubcf4\uc720 \uc911\uc774\ub77c\uba74 \ucde8\ub4dd\uac00\uaca9\uc5d0\uc11c \uc815\uc0c1\uc8fc\uac00\ub97c \ube80 \uae08\uc561\uc774 \uc190\ud574\uc561\uc73c\ub85c \ucd94\uc815\ub429\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc758 \uc815\uc0c1\uc8fc\uac00\ub294 \uc0ac\uac74\uc5f0\uad6c(event study) \uac10\uc815\uc5d0 \ub530\ub77c 2018. 10. 10.\uc790 20,900\uc6d0\uc73c\ub85c \uc778\uc815\ub410\uace0, \uc5ec\uae30\uc5d0 \ucc45\uc784\uc81c\ud55c 30%\uac00 \uc801\uc6a9\ub410\uc2b5\ub2c8\ub2e4. \uc6d0\uc2ec\uc774 \uc6d0\uace0\ubcc4\ub85c \uc0b0\uc815\ud55c \uc190\ud574\uc561 \ud569\uacc4\ub294 \uc57d 39\uc5b5 8,400\ub9cc\uc6d0\uc785\ub2c8\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\uc190\ud574\ubc30\uc0c1 \uccad\uad6c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud574\uc57c \ud558\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\ud574\ub2f9 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 1\ub144, \uc0ac\uc5c5\ubcf4\uace0\uc11c \uc81c\ucd9c\uc77c\ubd80\ud130 3\ub144\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc548 \ub0a0\uc740 \uc5b4\ub290 \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uc911\uc694\uc0ac\ud56d\uc758 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub294\uc9c0\ub97c \ud604\uc2e4\uc801\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc788\uac8c \ub41c \ub0a0\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c\ub294 \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc77c\uc774 \uc544\ub2c8\ub77c \uc815\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c\uac00 \uacf5\uc2dc\ub41c 2018. 8. 14.\uc774 \uae30\uc0b0\uc810\uc73c\ub85c \uc778\uc815\ub410\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2024. 8. 29. \uc120\uace0 2022\ub2e4228407 \ud310\uacb0).\"}},{\"@type\":\"Question\",\"name\":\"\ub098\uc911\uc5d0 \uae30\uc220\uc774\uc804\uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uba74 \uacfc\uac70\uc758 \uc790\uc0b0\ud654\uac00 \uc815\ub2f9\ud588\ub2e4\uace0 \uc778\uc815\ub418\ub098\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac70\uc9d3 \uae30\uc7ac \uc5ec\ubd80\ub294 \uae30\uc7ac\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2015. 12. 10. \uc120\uace0 2012\ub2e416063 \ud310\uacb0). \uc774 \uc0ac\uac74\uc5d0\uc11c \uc77c\ubd80 \ud30c\uc774\ud504\ub77c\uc778\uc740 2023\ub144 \uae30\uc220\uc774\uc804\uacc4\uc57d\uc774 \uccb4\uacb0\ub410\uc9c0\ub9cc, \ubc95\uc6d0\uc740 \ubcf4\uace0\uc11c \uc791\uc131 \ub2f9\uc2dc\uc5d0\ub294 \uacc4\uc57d\uc774 \uc5c6\uc5c8\uace0 \uacc4\uc57d \uccb4\uacb0 \uc2dc\uc810\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uc81c1\/2\uc0c1 \uc784\uc0c1 \ub2e8\uacc4\uc600\ub2e4\ub294 \uc810\ub9cc\uc73c\ub85c \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc774 \uac19\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218 \uc5c6\ub2e4\uace0 \ubcf4\uc558\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; } .entry-content { margin-top: 0 !important; } \/* \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; } \/* \ud788\uc5b4\ub85c \uc81c\ubaa9 \u2014 h1 \ub300\uc2e0 \uc0ac\uc6a9 (\ud14c\ub9c8 \uc790\ub3d9 h1\uacfc \uc911\ubcf5 \ubc29\uc9c0) *\/ .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 \uc989\uc2dc \ub2f5\ubcc0 \ubc15\uc2a4 \u2500\u2500 *\/ .direct-answer { background: #f6f9fc; border-left: 4px solid var(--navy); border-radius: 0; padding: 20px 24px; margin: 32px 0 40px; font-size: 17px; line-height: 1.75; color: var(--text); } \/* \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; 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 *\/ .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 *\/ .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 *\/ .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 \ubc15\uc2a4 *\/ .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<div class=\"hero\">\n  <span class=\"category-tag\">\uae30\uc5c5\ubd84\uc7c1<\/span><\/p>\n<div class=\"hero-title\">\uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\ub354\ub2c8 \ubd84\uc2dd\uc774 \ub410\uc2b5\ub2c8\ub2e4<br \/>\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9\uc790\uae4c\uc9c0 \ubc30\uc0c1 \ucc45\uc784<\/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 2026. 6. 5. \uc120\uace0 2024\ub2e4300921 \ud310\uacb0 &nbsp;\u00b7&nbsp; \uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0 2024. 9. 26. \uc120\uace0 2023\ub0982052902, 2023\ub0982052919(\ubcd1\ud569) \ud310\uacb0\n    <\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"content\">\n<div class=\"direct-answer\">\n    <strong>\ud575\uc2ec \ub2f5\ubcc0:<\/strong> \uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uc2e0\uc57d\uc758 \uc5f0\uad6c\uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc774 \ub09c \uac83\ucc98\ub7fc \uc801\uc740 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc758 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\ubfd0 \uc544\ub2c8\ub77c \ub2f9\uc2dc \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85\uacfc \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uae4c\uc9c0 \uacf5\ub3d9\uc73c\ub85c \ubc30\uc0c1\ud574\uc57c \ud558\uba70, \ubc30\uc0c1\uc561\uc740 \uc190\ud574\uc561\uc758 30%\ub85c \uc81c\ud55c\ub410\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2026. 6. 5. \uc120\uace0 2024\ub2e4300921 \ud310\uacb0).\n  <\/div>\n<div class=\"toc-nav\">\n<p class=\"toc-label\">\ubaa9\ucc28<\/p>\n<ol>\n<li><a href=\"#sec-1\">1. \uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\ub294\ub370 \uc65c \uac70\uc9d3 \uae30\uc7ac\uac00 \ub418\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-2\">2. \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc740 \uc5b4\ub5a4 \uc0ac\uac74\uc778\uac00\uc694?<\/a><\/li>\n<li><a href=\"#sec-3\">3. \uac10\ub3c5\uc9c0\uce68\uc774 \uc5c6\ub358 \uc2dc\uc808\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0\ub3c4 \ucc45\uc784\uc744 \uc9c0\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-4\">4. \ud68c\uc0ac \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac \uae30\uc900\uc744 \uc138\uc6cc \ub450\uba74 \ubc29\uc5b4\uac00 \ub418\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-5\">5. \ud68c\uc0ac \ub9d0\uace0 \ub300\ud45c\uc774\uc0ac \uac1c\uc778\ub3c4 \ubc30\uc0c1\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-6\">6. \uc774\uc0ac\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uc740 \uc0ac\ub78c\uc740 \uc65c \ube60\uc84c\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-7\">7. \ubc30\uc0c1\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\uace0 \uc65c 30%\ub9cc \uc778\uc815\ub410\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-8\">8. \uc190\ud574\ubc30\uc0c1 \uccad\uad6c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud574\uc57c \ud558\ub098\uc694?<\/a><\/li>\n<li><a href=\"#sec-faq\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/a><\/li>\n<\/ol><\/div>\n<div class=\"atlas-video-embed\" style=\"max-width: 720px; margin: 0 auto 44px;\">\n<div style=\"position: relative; width: 100%; padding-top: 56.25%;\"><iframe src=\"https:\/\/www.youtube.com\/embed\/75BEJvMN_Sg\" title=\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1\" loading=\"lazy\" style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%; border: 0;\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"VideoObject\",\"name\":\"\uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\ub354\ub2c8 \ubd84\uc2dd, \ub300\ud45c\uc774\uc0ac\uc640 \uacf5\uc2dc\ub2f4\ub2f9\uc790\uae4c\uc9c0 \ubc30\uc0c1\ud55c \ub300\ubc95\uc6d0 \ud310\uacb0\",\"description\":\"\uc784\uc0c1 \ucd08\uae30 \ub2e8\uacc4 \uc2e0\uc57d\uc758 \uc5f0\uad6c\uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc774 \ub09c \uac83\ucc98\ub7fc \uacf5\uc2dc\ud55c \ubc18\uae30\ubcf4\uace0\uc11c\uc640 \ubd84\uae30\ubcf4\uace0\uc11c\uac00 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\ub85c \uc778\uc815\ub41c \uc0ac\uac74\uc785\ub2c8\ub2e4. \ub300\ubc95\uc6d0\uc740 2026\ub144 6\uc6d4 5\uc77c 2024\ub2e4300921 \ud310\uacb0\ub85c \uc6d0\uace0\uc640 \ud53c\uace0 \uc591\ucabd\uc758 \uc0c1\uace0\ub97c \ubaa8\ub450 \uae30\uac01\ud574 \uc6d0\uc2ec\uc744 \ud655\uc815\ud588\uc2b5\ub2c8\ub2e4.\",\"thumbnailUrl\":\"https:\/\/i.ytimg.com\/vi\/75BEJvMN_Sg\/maxresdefault.jpg\",\"uploadDate\":\"2026-08-07T10:55:41Z\",\"duration\":\"P0D\",\"embedUrl\":\"https:\/\/www.youtube.com\/embed\/75BEJvMN_Sg\",\"contentUrl\":\"https:\/\/www.youtube.com\/watch?v=75BEJvMN_Sg\",\"publisher\":{\"@type\":\"Organization\",\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"url\":\"https:\/\/atlaw.kr\/\"}}<\/script><\/p>\n<p class=\"lead-text\">\ucf54\uc2a4\ub2e5 \uc0c1\uc7a5 \ubc14\uc774\uc624\uae30\uc5c5\uc774 \uac1c\ubc1c \uc911\uc774\ub358 \uc2e0\uc57d 7\uac1c \uc81c\ud488\uad70\uc758 \uc5f0\uad6c\uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\uc2b5\ub2c8\ub2e4. \uadf8 \ub355\ubd84\uc5d0 2017\ub144 \ubc18\uae30\ubcf4\uace0\uc11c\uc640 3\ubd84\uae30\ubcf4\uace0\uc11c\uc5d0\ub294 \uc601\uc5c5\uc774\uc775\uc774 \ub0ac\ub2e4\uace0 \uc801\ud614\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370 \uc774\ub4ec\ud574 3\uc6d4 \uac10\uc0ac\uc778\uc774 \ud55c\uc815\uc758\uacac\uc744 \ub0b4\uba74\uc11c \uadf8\ud574 \uc601\uc5c5\uc190\uc2e4\uc774 8\uc5b5 8,179\ub9cc\uc6d0\uc774\ub77c\uace0 \ubc1d\ud614\uace0, \uc8fc\uc2dd\uc740 \ub2e4\uc74c \ub0a0 \uad00\ub9ac\uc885\ubaa9\uc73c\ub85c \uc9c0\uc815\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<p class=\"context-text\">\uc8fc\uac00\ub294 \ud558\ub8e8 \ub9cc\uc5d0 33,850\uc6d0\uc5d0\uc11c 19,700\uc6d0\uc73c\ub85c 40% \ub118\uac8c \ube60\uc84c\uc2b5\ub2c8\ub2e4. \ud22c\uc790\uc790 12\uba85\uc774 \ud68c\uc0ac\uc640 \uc784\uc9c1\uc6d0\uc744 \uc0c1\ub300\ub85c \uc18c\uc1a1\uc744 \ub0c8\uace0, 8\ub144 \uac00\uae4c\uc774 \uac78\ub9b0 \ub05d\uc5d0 <strong>2026\ub144 6\uc6d4 \ub300\ubc95\uc6d0\uc774 \uc0c1\uace0\ub97c \ubaa8\ub450 \uae30\uac01<\/strong>\ud574 \ud310\uacb0\uc774 \ud655\uc815\ub410\uc2b5\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc774 \uae30\uc5c5\uc5d0 \uc8fc\ub294 \uba54\uc2dc\uc9c0\ub294 \ubd84\uba85\ud569\ub2c8\ub2e4. \ud68c\uacc4\uae30\uc900\uc744 \uc5b4\ub5bb\uac8c \uc801\uc6a9\ud560\uc9c0\uac00 \ubd88\ubd84\uba85\ud558\ub358 \uc2dc\uae30\uc758 \ud310\ub2e8\uc774\ub77c\ub3c4, \uac1d\uad00\uc801 \uadfc\uac70\ub97c \ub0a8\uaca8 \ub450\uc9c0 \ubabb\ud558\uba74 \uadf8\uac83\uc740 <strong>\uc7ac\ub7c9\uc774 \uc544\ub2c8\ub77c \uac70\uc9d3 \uae30\uc7ac<\/strong>\uac00 \ub418\uace0, \uadf8 \ucc45\uc784\uc740 \ud68c\uc0ac\ub97c \ub118\uc5b4 \ub300\ud45c\uc774\uc0ac\uc640 \uc2e4\ubb34 \ub2f4\ub2f9\uc790 \uac1c\uc778\uc5d0\uac8c\uae4c\uc9c0 \ubbf8\uce5c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-1\">1. \uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc558\ub294\ub370 \uc65c \uac70\uc9d3 \uae30\uc7ac\uac00 \ub418\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch01.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ud68c\uacc4\uae30\uc900\uc774 \ud5c8\uc6a9\ud558\ub294 \ud569\ub9ac\uc801\u00b7\uac1d\uad00\uc801 \ubc94\uc704\ub97c \ub118\uc5b4 \uc790\uc0b0\uc744 \uacfc\ub300\ud3c9\uac00\ud574 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc801\uc73c\uba74, \uadf8\uac83\uc740 \uac00\uacf5\uc758 \uc790\uc0b0\uc744 \uacc4\uc0c1\ud55c \uac83\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uacbd\uc81c\uc801 \uc0ac\uc2e4\uacfc \ub2e4\ub978 \ud5c8\uc704\uc758 \uae30\uc7ac\uac00 \ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub300\ubc95\uc6d0\uc740 \uc624\ub798\uc804\ubd80\ud130 \uc774 \uae30\uc900\uc744 \uc368 \uc654\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc5d0\uc11c \ud5c8\uc6a9\ud558\ub294 \ud569\ub9ac\uc801\u00b7\uac1d\uad00\uc801 \ubc94\uc704\ub97c \ub118\uc5b4 \uc790\uc0b0\uc744 \uacfc\ub300\ud3c9\uac00\ud558\uc5ec \uc0ac\uc5c5\ubcf4\uace0\uc11c\uc758 \uc7ac\ubb34\uc81c\ud45c\uc5d0 \uae30\uc7ac\ud558\ub294 \uac83\uc740 \uac00\uacf5\uc758 \uc790\uc0b0\uc744 \uacc4\uc0c1\ud558\ub294 \uac83\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uacbd\uc81c\uc801 \uc0ac\uc2e4\uacfc \ub2e4\ub978 \ud5c8\uc704\uc758 \uae30\uc7ac\uc5d0 \ud574\ub2f9\ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2012. 10. 11. \uc120\uace0 2010\ub2e486709 \ud310\uacb0). \uc774\ubc88 \uc0ac\uac74\uc5d0\uc11c \ubc95\uc6d0\uc774 \uc4f4 \ud45c\ud604\ub3c4 \ub3d9\uc77c\ud569\ub2c8\ub2e4. \ud68c\uc0ac\uac00 <strong>K-IFRS\uc5d0\uc11c \ud5c8\uc6a9\ud558\ub294 \ud569\ub9ac\uc801\u00b7\uac1d\uad00\uc801 \ubc94\uc704\ub97c \ub118\uc5b4<\/strong> \ubb34\ud615\uc790\uc0b0\uc744 \uacfc\ub300\uacc4\uc0c1\ud588\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\ubb38\uc81c\uac00 \ub41c \ud68c\uacc4\uae30\uc900\uc740 K-IFRS \uc81c1038\ud638 \ubb34\ud615\uc790\uc0b0\uc785\ub2c8\ub2e4. \uc774 \uae30\uc900\uc740 \ubb34\ud615\uc790\uc0b0\uc758 \ucc3d\ucd9c\uacfc\uc815\uc744 \uc5f0\uad6c\ub2e8\uacc4\uc640 \uac1c\ubc1c\ub2e8\uacc4\ub85c \ub098\ub204\uace0, \uc5f0\uad6c\ub2e8\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\uc740 \ubc1c\uc0dd \uc2dc\uc810\uc5d0 \uc804\ubd80 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud558\ub3c4\ub85d \ud569\ub2c8\ub2e4. \uac1c\ubc1c\ub2e8\uacc4\uc5d0 \uc774\ub974\ub354\ub77c\ub3c4 \uc544\ub798 6\uac00\uc9c0 \uc694\uac74\uc744 <strong>\ubaa8\ub450<\/strong> \ucda9\uc871\ud574\uc57c\ub9cc \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uadf8 \uc790\uc0b0\uc744 \uc644\uc131\ud560 \uc218 \uc788\ub294 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131<\/li>\n<li>\uc644\uc131\ud558\uc5ec \uc0ac\uc6a9\ud558\uac70\ub098 \ud310\ub9e4\ud558\ub824\ub294 \uae30\uc5c5\uc758 \uc758\ub3c4<\/li>\n<li>\uc0ac\uc6a9\ud558\uac70\ub098 \ud310\ub9e4\ud560 \uc218 \uc788\ub294 \uae30\uc5c5\uc758 \ub2a5\ub825<\/li>\n<li>\ubbf8\ub798\uacbd\uc81c\uc801 \ud6a8\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \ubc29\ubc95<\/li>\n<li>\uac1c\ubc1c\uc744 \uc644\ub8cc\ud558\uace0 \ud310\ub9e4\u00b7\uc0ac\uc6a9\ud558\ub294 \ub370 \ud544\uc694\ud55c \uae30\uc220\uc801\u00b7\uc7ac\uc815\uc801 \uc790\uc6d0\uc758 \uc785\uc218\uac00\ub2a5\uc131<\/li>\n<li>\uac1c\ubc1c\uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\uc744 \uc2e0\ub8b0\uc131 \uc788\uac8c \uce21\uc815\ud560 \uc218 \uc788\ub294 \ub2a5\ub825<\/li>\n<\/ul>\n<p>\uc5f0\uad6c\ub2e8\uacc4\uc640 \uac1c\ubc1c\ub2e8\uacc4\ub97c \uad6c\ubd84\ud560 \uc218 \uc5c6\ub2e4\uba74 \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\uc740 \ubaa8\ub450 \uc5f0\uad6c\ub2e8\uacc4\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uc989 <strong>\ubd88\ubd84\uba85\ud558\uba74 \ube44\uc6a9<\/strong>\uc774 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/p>\n<p>\uadf8\ub9ac\uace0 \uc774 \uae30\uc7ac\uac00 \uac70\uc9d3\uc778\uc9c0\ub294 <strong>\uae30\uc7ac\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uc2dc\uc810<\/strong>\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud569\ub2c8\ub2e4. \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc758 \uc911\uc694\uc0ac\ud56d\uc774\ub780 \ud22c\uc790\uc790\uc758 \ud569\ub9ac\uc801\uc778 \ud22c\uc790\ud310\ub2e8\uc774\ub098 \uae08\uc735\ud22c\uc790\uc0c1\ud488\uc758 \uac00\uce58\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc0ac\ud56d\uc744 \ub9d0\ud558\uace0, \uc911\uc694\uc0ac\ud56d\uc5d0 \uad00\ud558\uc5ec \uac70\uc9d3\uc758 \uae30\uc7ac\ub098 \ub204\ub77d\uc774 \uc788\ub294\uc9c0\ub294 \uadf8 \uae30\uc7ac\u00b7\ud45c\uc2dc\ub098 \ub204\ub77d\uc774 \uc774\ub8e8\uc5b4\uc9c4 \uc2dc\uae30\ub97c \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud574\uc57c \ud569\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2015. 12. 10. \uc120\uace0 2012\ub2e416063 \ud310\uacb0).<\/p>\n<p><\/p>\n<h2 id=\"sec-2\">2. \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc740 \uc5b4\ub5a4 \uc0ac\uac74\uc778\uac00\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch02.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\uc784\uc0c1 1\uc0c1 \ub610\ub294 1\/2a\uc0c1 \ub2e8\uacc4\uc5d0 \uc788\ub358 \uc2e0\uc57d 7\uac1c \uc81c\ud488\uad70\uc758 \uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc544 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub838\ub2e4\uac00, \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc73c\ub85c \uc8fc\uac00\uac00 \ud3ed\ub77d\ud558\uc790 \ud22c\uc790\uc790 12\uba85\uc774 \uc190\ud574\ubc30\uc0c1\uc744 \uccad\uad6c\ud55c \uc0ac\uac74\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc2dc\uac04 \uc21c\uc11c\ub85c \uc815\ub9ac\ud558\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uc2dc\uc810<\/th>\n<th>\ub0b4\uc6a9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2016. 3. 30. \/ 2017. 3. 31.<\/td>\n<td>2015\ub144\u00b72016\ub144 \uac01 \uc0ac\uc5c5\ubcf4\uace0\uc11c \uacf5\uc2dc (\uc601\uc5c5\uc190\uc2e4 \uacfc\uc18c\uacc4\uc0c1)<\/td>\n<\/tr>\n<tr>\n<td>2017. 8. 14. \/ 2017. 11. 15.<\/td>\n<td>2017\ub144 \ubc18\uae30\ubcf4\uace0\uc11c\u00b73\ubd84\uae30\ubcf4\uace0\uc11c \uacf5\uc2dc \u2014 <strong>\uc601\uc5c5\uc774\uc775 \ubc1c\uc0dd<\/strong>\uc73c\ub85c \uae30\uc7ac<\/td>\n<\/tr>\n<tr>\n<td>2017. 11. 30.<\/td>\n<td>\uc815\ubd80\uc758 \uc904\uae30\uc138\ud3ec\u00b7\uc720\uc804\uc790\uce58\ub8cc\uc81c \uc5f0\uad6c \uaddc\uc81c \uc644\ud654 \ubc1c\ud45c \u2192 \uc8fc\uac00 \uae09\ub4f1<\/td>\n<\/tr>\n<tr>\n<td>2018. 1. 9.<\/td>\n<td>\ud22c\uc790\uacbd\uace0\uc885\ubaa9 \uc9c0\uc815 (2018. 1. 22. \uc8fc\uac00 40,000\uc6d0)<\/td>\n<\/tr>\n<tr>\n<td>2018. 3. 22.<\/td>\n<td>\uac10\uc0ac\uc778 \ud55c\uc815\uc758\uacac \u2014 2017\ub144 \uc601\uc5c5\uc190\uc2e4 881,795,108\uc6d0, 4\uc0ac\uc5c5\uc5f0\ub3c4 \uc5f0\uc18d \uc601\uc5c5\uc190\uc2e4<\/td>\n<\/tr>\n<tr>\n<td>2018. 3. 23.<\/td>\n<td><strong>\uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815<\/strong> \u2014 \uc804\ub0a0 33,850\uc6d0 \u2192 \ub2e4\uc74c \ub0a0 19,700\uc6d0<\/td>\n<\/tr>\n<tr>\n<td>2018. 8. 14.<\/td>\n<td>\uc815\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c \uacf5\uc2dc \u2014 2017\ub144 \uc601\uc5c5\uc190\uc2e4 4,740,892,837\uc6d0\uc73c\ub85c \uc815\uc815<\/td>\n<\/tr>\n<tr>\n<td>2018. 11. 28.<\/td>\n<td>\uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c, \ud68c\uc0ac\ub97c \ud3ec\ud568\ud55c \uc81c\uc57d\u00b7\ubc14\uc774\uc624 10\uac1c\uc0ac\uc5d0 \uacbd\uace0\u00b7\uc2dc\uc815 \ub4f1 \uacc4\ub3c4\uc870\uce58<\/td>\n<\/tr>\n<tr>\n<td>2019. 2. 25.<\/td>\n<td>\uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815 \ud574\uc81c<\/td>\n<\/tr>\n<tr>\n<td>2026. 6. 5.<\/td>\n<td>\ub300\ubc95\uc6d0, \uc6d0\uace0\uc640 \ud53c\uace0 \uc591\ucabd\uc758 \uc0c1\uace0\ub97c <strong>\ubaa8\ub450 \uae30\uac01<\/strong>\ud574 \ud655\uc815<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc81c1\uc2ec(\uc11c\uc6b8\uc911\uc559\uc9c0\ubc29\ubc95\uc6d0 2023. 9. 14. \uc120\uace0 2019\uac00\ud569529501, 2019\uac00\ud569582199(\ubcd1\ud569) \ud310\uacb0)\uc740 \ud68c\uc0ac\uc640 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85, \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc758 \ucc45\uc784\uc744 \uc778\uc815\ud558\uace0, \ub2e4\ub978 \uc774\uc0ac 1\uba85\uacfc \ud68c\uacc4\uac10\uc0ac\uc778\uc5d0 \ub300\ud55c \uccad\uad6c\ub294 \uae30\uac01\ud588\uc2b5\ub2c8\ub2e4. \ud56d\uc18c\uc2ec(\uc11c\uc6b8\uace0\ub4f1\ubc95\uc6d0 2024. 9. 26. \uc120\uace0 2023\ub0982052902, 2023\ub0982052919(\ubcd1\ud569) \ud310\uacb0)\uc740 \ucc45\uc784\uc744 \uc778\uc815\ud558\ub418 \uc190\ud574\uc561 \uc0b0\uc815\uacfc \ucc45\uc784\uc81c\ud55c\uc744 \ub2e4\uc2dc \ud558\uc5ec \uc81c1\uc2ec \ud310\uacb0\uc744 \ubcc0\uacbd\ud588\uace0, \ub300\ubc95\uc6d0\uc774 \uc774\ub97c \uadf8\ub300\ub85c \ud655\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ucc38\uace0\ub85c \uc2e0\uc57d \uac1c\ubc1c\uc740 \uc2e0\uc57d\ud6c4\ubcf4\ubb3c\uc9c8 \ubc1c\uad74 \u2192 \uc804\uc784\uc0c1 \u2192 \uc81c1\uc0c1 \u2192 \uc81c2\uc0c1 \u2192 \uc81c3\uc0c1 \uc784\uc0c1\uc2dc\ud5d8 \u2192 \uc815\ubd80 \ud310\ub9e4\uc2b9\uc778 \u2192 \ud310\ub9e4 \uc2dc\uc791\uc758 \uc21c\uc11c\ub97c \ub530\ub974\ub294\ub370, \ucd5c\uc885 \uc131\uacf5\ub960\uc740 \uc804\uc784\uc0c1 \ub2e8\uacc4\uc5d0\uc11c 1%, \uc81c1\uc0c1\uc5d0\uc11c 10%, \uc81c2\uc0c1\uc5d0\uc11c 15%, \uc81c3\uc0c1\uc5d0\uc11c 50%\uc785\ub2c8\ub2e4. \ubc95\uc6d0\uc774 \uc784\uc0c1 1\uc0c1 \ub2e8\uacc4\uc758 \uc9c0\ucd9c\uc744 \uc790\uc0b0\uc73c\ub85c \ubcf4\uae30 \uc5b4\ub835\ub2e4\uace0 \ud310\ub2e8\ud55c \ubc30\uacbd\uc785\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-3\">3. \uac10\ub3c5\uc9c0\uce68\uc774 \uc5c6\ub358 \uc2dc\uc808\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0\ub3c4 \ucc45\uc784\uc744 \uc9c0\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch03.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\uc9d1\ub2c8\ub2e4. \uae08\uc735\uac10\ub3c5\uc6d0\uc758 2018. 9. 19.\uc790 \uac10\ub3c5\uc9c0\uce68\uc740 \uc6d0\uce59 \uc911\uc2ec\uc778 \ud68c\uacc4\uae30\uc900\uc758 \ub0b4\uc6a9\uc744 \uad6c\uccb4\ud654\ud55c \uac83\uc5d0 \ubd88\uacfc\ud558\uace0, \ubb34\ud615\uc790\uc0b0\uc758 \uc778\uc2dd\uc694\uac74\uc744 \uc0c8\ub85c \ub9cc\ub4e4\uac70\ub098 \uac15\ud654\ud55c \uac83\uc774 \uc544\ub2c8\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uc0ac\ub294 &#8220;\uacf5\uc2dc \ub2f9\uc2dc\uc5d0\ub294 \uac1c\ubc1c\ube44 \uc790\uc0b0\ud654\uc5d0 \uad00\ud55c \uae08\uc735\ub2f9\uad6d\uc758 \uba85\ud655\ud55c \uc9c0\uce68\uc774 \uc5c6\uc5c8\uace0, \uc0ac\ud6c4\uc5d0 \ub098\uc628 \uad8c\uace0\uc801 \uc131\uaca9\uc758 \uc9c0\uce68\uc744 \uadfc\uac70\ub85c \uc18c\uae09\ud574\uc11c \ud5c8\uc704\ub77c\uace0 \ud560 \uc218 \uc5c6\ub2e4&#8221;\uace0 \uc8fc\uc7a5\ud588\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \uc774 \uc8fc\uc7a5\uc744 \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uadfc\uac70\ub294 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \uccab\uc9f8, \ud55c\uad6d\ud68c\uacc4\uae30\uc900\uc6d0\uc7a5\uc774 \ubc95\uc6d0\uc5d0 \ud68c\uc2e0\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4. 2022. 9. 22.\uc790 \uac10\ub3c5\uc9c0\uce68\uc740 2018. 9. 19.\uc790 \uc9c0\uce68\uc5d0\uc11c \ubd88\ubd84\uba85\ud558\ub358 \ub0b4\uc6a9\uc744 \uba85\ud655\ud788 \ud55c \uac83\uc77c \ubfd0 \uc644\ud654\ud55c \uac83\uc774 \uc544\ub2c8\uace0, \uac10\ub3c5\uc9c0\uce68\uc744 \ud1b5\ud574 \ud68c\uacc4\uae30\uc900\uc744 \uc644\ud654\ud560 \uc218\ub3c4 \uc5c6\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \ub458\uc9f8, \uc9c0\uce68 \uc774\uc804\uc758 \uad6d\ub0b4 \uc2e4\ubb34\uc785\ub2c8\ub2e4. \uad6d\ub0b4 \uc81c\uc57d\ud68c\uc0ac\ub4e4\uc740 K-IFRS\uc640 \ubb34\ud615\uc790\uc0b0 \uc778\uc2dd\uc694\uac74\uc774 \ub3d9\uc77c\ud55c \uc885\uc804 \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900(K-GAAP) \uc544\ub798\uc5d0\uc11c\ub3c4 <strong>\uc81c3\uc0c1 \uc784\uc0c1\uc2dc\ud5d8 \ub2e8\uacc4\uc5d0 \uc774\ub974\ub7ec\uc57c<\/strong> \uc778\uc2dd\uc694\uac74\uc774 \ucda9\uc871\ub41c\ub2e4\uace0 \ud310\ub2e8\ud574 \uc654\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uae08\uc735\uac10\ub3c5\uc6d0\uc774 2011\ub144 12\uc6d4 K-IFRS \ub3c4\uc785\uc744 \uc55e\ub450\uace0 &#8220;\ud68c\uc0ac\uac00 \ud0c0\ub2f9\ud55c \uadfc\uac70 \ud558\uc5d0 \ud68c\uacc4\ucc98\ub9ac\ub97c \ubcc0\uacbd\ud560 \uc218 \uc788\ub2e4&#8221;\ub294 \uc758\uacac\uc744 \ubc1d\ud78c \uac83\uc740 \uc0ac\uc2e4\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubc95\uc6d0\uc740 \uc774\ub97c \ubb34\uc81c\ud55c\uc758 \uc7ac\ub7c9\uc744 \uc778\uc815\ud55c \ucde8\uc9c0\uac00 \uc544\ub2c8\ub77c\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uad6d\ub0b4 \uc81c\uc57d\ud68c\uc0ac\ub4e4\uc774 \uc81c3\uc0c1 \uc784\uc0c1\uc2dc\ud5d8\uc744 \uc790\uc0b0\ud654 \uc2dc\uc810\uc73c\ub85c \uc0bc\ub294 \uad00\ud589\uc774 \uc788\uc74c\uc744 \uc804\uc81c\ub85c, \uae00\ub85c\ubc8c \uc81c\uc57d\ud68c\uc0ac\ub4e4\uc774 \uadf8\ubcf4\ub2e4 \ubcf4\uc218\uc801\uc73c\ub85c \uc815\ubd80 \ud310\ub9e4\uc2b9\uc778 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uc0bc\ub294\ub2e4\uace0 \ud574\uc11c \uad73\uc774 \uac70\uae30\uc5d0 \ub9de\ucd9c \ud544\uc694\ub294 \uc5c6\ub2e4\ub294 \ub73b\uc774\ub77c\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>2018. 9. 19.\uc790 \uac10\ub3c5\uc9c0\uce68\uc758 \ub0b4\uc6a9 \uc790\uccb4\ub3c4 \ud68c\uc0ac\uc5d0 \uc720\ub9ac\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc2e0\uc57d\uc740 \uc6d0\uce59\uc801\uc73c\ub85c <strong>\uc81c3\uc0c1 \uc784\uc0c1\uc2dc\ud5d8 \uac1c\uc2dc \uc2b9\uc778 \ub2e8\uacc4\ubd80\ud130<\/strong>, \ubc14\uc774\uc624\uc2dc\ubc00\ub7ec\ub294 \uc81c1\uc0c1 \uc784\uc0c1\uc2dc\ud5d8 \uac1c\uc2dc \uc2b9\uc778 \ub2e8\uacc4\ubd80\ud130 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc774 \uc778\uc815\ub418\uba70, \uadf8 \uc774\uc804 \ub2e8\uacc4\uc5d0\uc11c \uc790\uc0b0\ud654\ud558\ub824\uba74 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4. 2022\ub144 \uc9c0\uce68\uc5d0\uc11c \uc784\uc0c1 1\uc0c1 \uac1c\uc2dc \uc2b9\uc778 \uc804 \uc9c0\ucd9c\ub3c4 \uc790\uc0b0\ud654\ud560 \uc218 \uc788\ub2e4\uace0 \ud55c \ubd80\ubd84\uc740 \uc2e0\uc57d\uc774 \uc544\ub2c8\ub77c \ubc14\uc774\uc624\uc2dc\ubc00\ub7ec\uc5d0 \uad00\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-4\">4. \ud68c\uc0ac \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac \uae30\uc900\uc744 \uc138\uc6cc \ub450\uba74 \ubc29\uc5b4\uac00 \ub418\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch04.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \ud68c\uc0ac\uac00 \ub9cc\ub4e0 \ub0b4\ubd80 \uae30\uc900\uc744 <strong>\uc8fc\uad00\uc801 \uae30\uc900\uc5d0 \ubd88\uacfc<\/strong>\ud558\ub2e4\uace0 \ubcf4\uc558\uace0, \ub3d9\uc885 \uc5c5\uacc4\uc5d0\uc11c \ub110\ub9ac \ud1b5\uc6a9\ub418\ub294 \uae30\uc900\uc774\ub77c\uace0 \ubcfc \uc99d\uac70\ub3c4 \uc5c6\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uc0ac\ub294 &#8220;\uc804\uc784\uc0c1 \ub2e8\uacc4\ub97c \ud1b5\uacfc\ud558\uace0 \uc81c\ud488\ud654 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc2e0\uc57d \uc81c\ud488\uad70\uc5d0 \uad00\ud558\uc5ec \ubc1c\uc0dd\ud55c \uc9c0\ucd9c\uc744 \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud55c\ub2e4&#8221;\ub294 \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac \uae30\uc900\uc744 \ub9cc\ub4e4\uc5b4 \ub450\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc2e4\uc81c\ub85c \uc81c1\uc0c1 \ub610\ub294 \uc81c1\/2a\uc0c1 \uc784\uc0c1\uc2dc\ud5d8\uc744 \uc9c4\ud589 \uc911\uc774\ub358 7\uac1c \uc2e0\uc57d \uc81c\ud488\uad70\uc744 \uadf8 \uae30\uc900\uc5d0 \ub530\ub77c \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc6d0\uc758 \ud310\ub2e8\uc740 \uc138 \ubb38\uc7a5\uc73c\ub85c \uc694\uc57d\ub429\ub2c8\ub2e4. \uadf8 \ub0b4\ubd80 \uae30\uc900\uc740 \uc8fc\uad00\uc801 \uae30\uc900\uc5d0 \ubd88\uacfc\ud558\ub2e4. \ub3d9\uc885 \uc5c5\uacc4\uc5d0\uc11c \ub110\ub9ac \ud1b5\uc6a9\ub418\ub294 \uae30\uc900\uc774\ub77c\uace0 \ubcfc \uc99d\uac70\uac00 \uc5c6\ub2e4. \uadf8 \uae30\uc900\uc744 \ucda9\uc871\ud588\ub2e4\uace0 \ud574\ub3c4 \ud68c\uacc4\uae30\uc900\uc774 \uc815\ud55c 6\uac00\uc9c0 \uc778\uc2dd\uc694\uac74\uc744 \ucda9\uc871\ud55c\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\ub2e4. \uacb0\uc815\uc801\uc73c\ub85c \ud68c\uc0ac\ub294 \uae08\uc735\uac10\ub3c5\uc6d0\uc758 \ud14c\ub9c8\uac10\ub9ac \uacfc\uc815\uc5d0\uc11c \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uc785\uc99d\ud558\ub294 <strong>\uac1d\uad00\uc801 \uc790\ub8cc\ub97c \uc81c\uc2dc\ud558\uc9c0 \ubabb\ud588\uace0<\/strong>, \uc2a4\uc2a4\ub85c \uc624\ub958\ub97c \uc778\uc815\ud574 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc7ac\uc791\uc131\ud55c \ub4a4 \uc815\uc815\uacf5\uc2dc\uae4c\uc9c0 \ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uc0ac\uac00 \ub0b4\uc138\uc6b4 \uac1c\ubcc4 \uc0ac\uc815\ub4e4\ub3c4 \ubaa8\ub450 \ubc30\ucc99\ub410\uc2b5\ub2c8\ub2e4. \uc81c2\uc0c1 \uc784\uc0c1\uc2dc\ud5d8 \ud6c4 \uc870\uac74\ubd80 \ud5c8\uac00\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uac00\ub2a5\uc131\ub9cc\uc73c\ub85c\ub294 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc774 \uc785\uc99d\ub410\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uae30\uc220\uc774\uc804 \uac00\ub2a5\uc131 \uc5ed\uc2dc \uacc4\uc57d \uccb4\uacb0 \uc5ec\ubd80\uac00 \ubd88\ud655\uc2e4\ud558\uace0 \uc870\uac74\uc5d0 \ub530\ub77c \ud68c\uacc4\ucc98\ub9ac\uac00 \ub2ec\ub77c\uc9c0\ubbc0\ub85c \uadfc\uac70\uac00 \ub418\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ub208\uc5ec\uaca8\ubcfc \ubd80\ubd84\uc740 <strong>2023\ub144\uc5d0 \uc2e4\uc81c\ub85c \uccb4\uacb0\ub41c \uae30\uc220\uc774\uc804\uacc4\uc57d<\/strong>\uc5d0 \ub300\ud55c \ud310\ub2e8\uc785\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \uac70\uc9d3 \uae30\uc7ac \uc5ec\ubd80\ub294 \uc791\uc131 \ub2f9\uc2dc\ub97c \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud574\uc57c \ud558\ub294\ub370 \uc791\uc131 \ub2f9\uc2dc\uc5d0\ub294 \uacc4\uc57d\uc774 \uc5c6\uc5c8\uace0, \uacc4\uc57d \uccb4\uacb0 \uc2dc\uc810\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uc81c1\/2\uc0c1 \uc784\uc0c1 \ub2e8\uacc4\uc600\ub2e4\ub294 \uc810\ub9cc\uc73c\ub85c \uac1c\ubc1c\ub2e8\uacc4\ub098 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc774 \uac19\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4. <strong>\uacb0\uacfc\uac00 \uc88b\uc558\ub2e4\uace0 \uacfc\uac70\uc758 \ud68c\uacc4\ucc98\ub9ac\uac00 \uc815\ub2f9\ud574\uc9c0\uc9c0\ub294 \uc54a\ub294\ub2e4<\/strong>\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-5\">5. \ud68c\uc0ac \ub9d0\uace0 \ub300\ud45c\uc774\uc0ac \uac1c\uc778\ub3c4 \ubc30\uc0c1\ud574\uc57c \ud558\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch05.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ubc30\uc0c1\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c \ud68c\uc0ac\uc640 \ud568\uaed8 \ubc30\uc0c1\ucc45\uc784\uc744 \uc9c4 \uc0ac\ub78c\uc740 \ub2f9\uc2dc \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85\uacfc \uacf5\uc2dc\ub2f4\ub2f9 <strong>\uc9c1\uc6d0<\/strong> 1\uba85\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc740 \ubcf4\uace0\uc11c \uc81c\ucd9c\uc778\uc778 \ud68c\uc0ac, \uc81c\ucd9c \ub2f9\uc2dc\uc758 \uc774\uc0ac, \uadf8\ub9ac\uace0 \uc774\uc0ac\uc758 \uc774\ub984\uc73c\ub85c \ubcf4\uace0\uc11c \uc791\uc131\uc5c5\ubb34\ub97c \uc9d1\ud589\ud55c \uc790\ub97c \ubc30\uc0c1\uc758\ubb34\uc790\ub85c \uaddc\uc815\ud569\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc758 \uacf5\uc2dc\ub2f4\ub2f9\uc790\ub294 \uc774\uc0ac\uac00 \uc544\ub2c8\ub77c \uc9c1\uc6d0\uc774\uc5c8\uc9c0\ub9cc, \uc774\uc0ac\uc758 \uc774\ub984\uc73c\ub85c \ubcf4\uace0\uc11c \uc791\uc131\uc5c5\ubb34\ub97c \uc9d1\ud589\ud588\ub2e4\ub294 \uc774\uc720\ub85c \ud568\uaed8 \ucc45\uc784\uc744 \uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uba74\ucc45\uc740 \uc27d\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc30\uc0c1\uc758\ubb34\uc790\uac00 \ucc45\uc784\uc744 \uba74\ud558\ub824\uba74 \uc790\uc2e0\uc774 \uc0c1\ub2f9\ud55c \uc8fc\uc758\ub97c \ud558\uc600\uc74c\uc5d0\ub3c4 \uac70\uc9d3 \uae30\uc7ac\ub97c \uc54c \uc218 \uc5c6\uc5c8\uc74c\uc744 \uc99d\uba85\ud574\uc57c \ud558\ub294\ub370, \uc5ec\uae30\uc11c \uc0c1\ub2f9\ud55c \uc8fc\uc758\ub97c \ud558\uc600\uc74c\uc5d0\ub3c4 \uc54c \uc218 \uc5c6\uc5c8\uc74c\uc744 \uc99d\uba85\ud55c\ub2e4\ub294 \uac83\uc740 <strong>\uc790\uc2e0\uc758 \uc9c0\uc704\uc5d0 \ub530\ub77c \ud569\ub9ac\uc801\uc73c\ub85c \uae30\ub300\ub418\ub294 \uc870\uc0ac\ub97c \ud55c \ud6c4 \uadf8\uc5d0 \uc758\ud558\uc5ec \uac70\uc9d3 \uae30\uc7ac\uac00 \uc5c6\ub2e4\uace0 \ubbff\uc744 \ub9cc\ud55c \ud569\ub9ac\uc801\uc778 \uadfc\uac70\uac00 \uc788\uc5c8\uace0 \ub610\ud55c \uc2e4\uc81c\ub85c \uadf8\ub807\uac8c \ubbff\uc5c8\uc74c<\/strong>\uc744 \uc99d\uba85\ud558\ub294 \uac83\uc744 \ub73b\ud569\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2022. 7. 28. \uc120\uace0 2019\ub2e4202146 \ud310\uacb0).<\/p>\n<p>\uac19\uc740 \ud310\uacb0\uc740 \ub300\ud45c\uc774\uc0ac\uc5d0\uac8c \uc694\uad6c\ub418\ub294 \uc8fc\uc758\uc758 \uc218\uc900\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \ubc1d\ud788\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub300\ud45c\uc774\uc0ac\ub294 \ud68c\uacc4\ubd80\uc815\uc774\ub098 \uc624\ub958\ub97c \uc0ac\uc804\uc5d0 \uc608\ubc29\ud558\uace0 \uc0ac\ud6c4\uc5d0 \uc801\ubc1c\u00b7\uc2dc\uc815\ud560 \uc218 \uc788\ub294 <strong>\ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\uace0 \uadf8\uac83\uc774 \uc81c\ub300\ub85c \uc791\ub3d9\ud558\ub3c4\ub85d<\/strong> \ub178\ub825\ud574\uc57c \ud558\uba70, \uadf8\ub7ec\ud55c \ub178\ub825\uc744 \uc804\ud600 \ud558\uc9c0 \uc54a\uac70\ub098 \uac10\uc2dc\u00b7\uac10\ub3c5\uc758\ubb34\uc758 \uc774\ud589\uc744 \uc758\ub3c4\uc801\uc73c\ub85c \uc678\uba74\ud588\ub2e4\uba74 \uac10\uc2dc\uc758\ubb34\ub97c \uac8c\uc744\ub9ac\ud55c \uac83\uc73c\ub85c \ubd05\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uadf8 \uc2dc\uc2a4\ud15c\uc774 \uc2e4\uc9c8\uc801\uc73c\ub85c \uc6b4\uc601\ub418\uc5c8\ub294\uc9c0\ub294 \uc81c\ub3c4\ub098 \uc9c1\uc704\uac00 \uc874\uc7ac\ud55c\ub2e4\ub294 \uc0ac\uc2e4\ub9cc\uc73c\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc73c\uba70, \uba74\ucc45\uc744 \uc8fc\uc7a5\ud558\ub294 \uc774\uc0ac \ub4f1\uc774 \uc774\ub97c \uc99d\uba85\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uc774 \uc0ac\uac74\uc5d0\uc11c \ubc95\uc6d0\uc740 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85\uacfc \uacf5\uc2dc\ub2f4\ub2f9\uc790\uac00 \uac1c\ubc1c \uc911\uc778 \uc2e0\uc57d\uc758 \ubb34\ud615\uc790\uc0b0 \uc778\uc2dd\uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\ub97c \uc798 \uc54c\uac70\ub098 \uc54c \uc218 \uc788\ub294 \uc9c0\uc704\uc5d0 \uc788\uc5c8\uace0, \uac1d\uad00\uc801 \uc785\uc99d\uc790\ub8cc\ub098 \ud569\ub9ac\uc801 \uadfc\uac70 \uc5c6\uc774 \ub9cc\uc5f0\ud788 \uc9c0\ucd9c\uc744 \uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud55c \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4\uace0 \ud310\ub2e8\ud574 \uba74\ucc45 \uc8fc\uc7a5\uc744 \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-6\">6. \uc774\uc0ac\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uc740 \uc0ac\ub78c\uc740 \uc65c \ube60\uc84c\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch06.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ubb38\uc81c\uac00 \ub41c \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc5d0 <strong>\uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uace0<\/strong>, \uadf8 \uc678\uc5d0 \ub2e4\ub978 \uc0ac\ub0b4\uc774\uc0ac\u00b7\uc0ac\uc678\uc774\uc0ac\uac00 \uc788\uc5c8\ub2e4\ub294 \uc810\uc774 \uc778\uc815\ub418\uc5b4 \uc0c1\ub2f9\ud55c \uc8fc\uc758 \ud56d\ubcc0\uc774 \ubc1b\uc544\ub4e4\uc5ec\uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc81c1\uc2ec\uc758 \ud53c\uace0\ub294 \uc5ec\uc12f\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac, \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85, \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0, \ub2e4\ub978 \uc774\uc0ac 1\uba85, \uadf8\ub9ac\uace0 \ud68c\uacc4\uac10\uc0ac\uc778\uc785\ub2c8\ub2e4. \uc774 \uc911 \ub4a4\uc758 \ub450 \uc0ac\ub78c\uc5d0 \ub300\ud55c \uccad\uad6c\uac00 \uae30\uac01\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\ud53c\uace0<\/th>\n<th>\uc9c0\uc704<\/th>\n<th>\uc81c1\uc2ec \uacb0\uacfc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ud68c\uc0ac<\/td>\n<td>\ubcf4\uace0\uc11c \uc81c\ucd9c\uc778<\/td>\n<td>\uc778\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\ub3d9\ub300\ud45c\uc774\uc0ac A<\/td>\n<td>2017. 4. \ucde8\uc784, 2019. 3. \uc0ac\uc784<\/td>\n<td>\uc778\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\ub3d9\ub300\ud45c\uc774\uc0ac B<\/td>\n<td>2014. 3. \ucde8\uc784, 2018. 3. \uc0ac\uc784<\/td>\n<td>\uc778\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uc2dc\ub2f4\ub2f9\uc790 C<\/td>\n<td>\ubcf4\uace0\uc11c \uc791\uc131\u00b7\uc81c\ucd9c \ub2f4\ub2f9 \uc9c1\uc6d0<\/td>\n<td>\uc778\uc6a9<\/td>\n<\/tr>\n<tr>\n<td>\uc774\uc0ac D<\/td>\n<td>2015\ub144 \uc0ac\uc5c5\ubcf4\uace0\uc11c \uc791\uc131\u00b7\uc81c\ucd9c \ub2f4\ub2f9<\/td>\n<td><strong>\uae30\uac01<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\ud68c\uacc4\uac10\uc0ac\uc778<\/td>\n<td>2010~2017\ub144 \uc678\ubd80\uac10\uc0ac<\/td>\n<td><strong>\uae30\uac01<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uc774\uc0ac D\uac00 \ube60\uc9c4 \uc774\uc720\ub294 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4. \ubb38\uc81c\uc758 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c \uc791\uc131 \ub2f9\uc2dc \ud68c\uc0ac\uc5d0\ub294 \uadf8 \ubc16\uc5d0\ub3c4 \uc0ac\ub0b4\uc774\uc0ac 1\uba85\uacfc \uc0ac\uc678\uc774\uc0ac 2\uba85\uc774 \uc788\uc5c8\uace0, D\ub294 \uadf8 \ubcf4\uace0\uc11c\ub4e4\uc5d0 \uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \uc774 \uc810\uc744 \uadfc\uac70\ub85c D\uac00 \uc0c1\ub2f9\ud55c \uc8fc\uc758\ub97c \ud558\uc600\uc74c\uc5d0\ub3c4 \uac70\uc9d3 \uae30\uc7ac\ub97c \uc54c \uc218 \uc5c6\uc5c8\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. D\uac00 \uc2e4\uc81c\ub85c \uc791\uc131\u00b7\uc9d1\ud589\ud55c \uac83\uc740 2015\ub144 \uc0ac\uc5c5\ubcf4\uace0\uc11c\uc778\ub370, \ub4a4\uc5d0\uc11c \ubcf4\ub4ef 2015\u00b72016\ub144 \uc0ac\uc5c5\ubcf4\uace0\uc11c\uc758 \uac70\uc9d3 \uae30\uc7ac\ub294 \uc190\ud574\uc640 \uc778\uacfc\uad00\uacc4\uac00 \uc778\uc815\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud68c\uacc4\uac10\uc0ac\uc778\uc774 \ube60\uc9c4 \uc774\uc720\ub294 \ub2e4\ub985\ub2c8\ub2e4. 2017\ub144 \ubc18\uae30\ubcf4\uace0\uc11c\ub294 \uc678\ubd80\uac10\uc0ac\uc778\uc758 \uac1c\uc785 \uc5c6\uc774 \ud68c\uc0ac\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc791\uc131\u00b7\uc81c\ucd9c\ud55c \uac83\uc73c\ub85c \uc778\uc815\ub418\uc5b4 \uac10\uc0ac\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c4\uc2e4\u00b7\uc815\ud655\uc744 \uc99d\uba85\ud558\uc5ec \uc11c\uba85\ud588\ub2e4\ub294 \uc810\uc774 \uc785\uc99d\ub418\uc9c0 \uc54a\uc558\uace0, \uac10\uc0ac\ubcf4\uace0\uc11c\uc640 \uac80\ud1a0\ubcf4\uace0\uc11c\uc5d0 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub2e4\ub294 \uc810\uc740 \uc778\uc815\ub418\uc5c8\uc9c0\ub9cc <strong>\ud22c\uc790\uc790\ub4e4\uc774 \uadf8 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \ubbff\uace0 \uc8fc\uc2dd\uc744 \uc0c0\ub2e4\ub294 \uc810<\/strong>\uc774 \uc99d\uba85\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc774\uc0ac\uc640 \uac10\uc0ac\uc778\uc740 \ucc45\uc784\uc758 \uadfc\uac70 \uc870\ubb38\ub3c4, \uba74\ucc45\uc758 \uad6c\uc870\ub3c4 \ub2e4\ub974\ub2e4\ub294 \uc810\uc744 \ubcf4\uc5ec \uc8fc\ub294 \ub300\ubaa9\uc785\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-7\">7. \ubc30\uc0c1\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\uace0 \uc65c 30%\ub9cc \uc778\uc815\ub410\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch07.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ucde8\ub4dd\uac00\uaca9\uc5d0\uc11c \ucc98\ubd84\uac00\uaca9 \ub610\ub294 \uc815\uc0c1\uc8fc\uac00\ub97c \ube80 \uae08\uc561\uc774 \uc190\ud574\uc561\uc73c\ub85c \ucd94\uc815\ub418\uace0, \uc5ec\uae30\uc5d0 \uacf5\ud3c9\uc758 \uc6d0\uce59\uc5d0 \ub530\ub978 \ucc45\uc784\uc81c\ud55c 30%\uac00 \uc801\uc6a9\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<h3>\uc190\ud574\uc561\uc758 \ucd94\uc815\uacfc \uc815\uc0c1\uc8fc\uac00<\/h3>\n<p>\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c3\ud56d\uc5d0 \ub530\ub77c \ubc30\uc0c1\ud560 \uae08\uc561\uc740 \uc2e4\uc81c\ub85c \uc9c0\uae09\ud55c \ucde8\ub4dd\uac00\uaca9\uacfc \ubcc0\ub860\uc885\uacb0 \uc2dc \uc2dc\uc7a5\uac00\uaca9(\ubcc0\ub860\uc885\uacb0 \uc804\uc5d0 \ucc98\ubd84\ud588\ub2e4\uba74 \ucc98\ubd84\uac00\uaca9)\uc758 \ucc28\uc561\uc73c\ub85c \ucd94\uc815\ub429\ub2c8\ub2e4. \ub2e4\ub9cc \uac70\uc9d3 \uae30\uc7ac\uac00 \ubc1d\ud600\uc9c4 \ub4a4 \ucda9\uaca9\uc774 \uac00\ub77c\uc549\uace0 \ubd80\uc591\ub41c \ubd80\ubd84\uc774 \ubaa8\ub450 \uc81c\uac70\ub418\uc5b4 \uc815\uc0c1\uc801\uc778 \uc8fc\uac00\uac00 \ud615\uc131\ub418\uba74, \uadf8 \uc774\ud6c4\uc758 \uc8fc\uac00 \ubcc0\ub3d9\uc740 \uac70\uc9d3 \uae30\uc7ac\uc640 \uc778\uacfc\uad00\uacc4\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc190\ud574\uc561\uc740 \ub9e4\uc218\uac00\uaca9\uc5d0\uc11c <strong>\uc815\uc0c1\uc8fc\uac00 \ud615\uc131\uc77c\uc758 \uc8fc\uac00<\/strong>\ub97c \ube80 \uae08\uc561\uc774 \ub429\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2007. 10. 25. \uc120\uace0 2006\ub2e416758, 16765 \ud310\uacb0; \ub300\ubc95\uc6d0 2012. 10. 11. \uc120\uace0 2010\ub2e486709 \ud310\uacb0).<\/p>\n<p>\uc774 \uc0ac\uac74\uc5d0\uc11c \uac10\uc815\uc778\uc740 \uc0ac\uac74\uc5f0\uad6c(event study) \ubc29\ubc95\uc73c\ub85c \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc758 \uc601\ud5a5\uc774 \ubc30\uc81c\ub41c \uc815\uc0c1\uc8fc\uac00\ub97c <strong>2018. 10. 10.\uc790 20,900\uc6d0<\/strong>\uc73c\ub85c \uc0b0\uc815\ud588\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac \uce21\uc740 \ub3c5\ub9bd\ubcc0\uc218\ub97c \ucf54\uc2a4\ub2e5\uc885\ud569\uc8fc\uac00\uc9c0\uc218\uac00 \uc544\ub2c8\ub77c \uc720\uc0ac \ud68c\uc0ac\ub4e4\uc758 \uc8fc\uac00\ub85c \uc0bc\uc558\uc5b4\uc57c \ud558\uace0 \ucd94\uc815\uae30\uac04\ub3c4 \ubd80\uc801\uc808\ud558\ub2e4\uace0 \ub2e4\ud25c\uc9c0\ub9cc, \ubc95\uc6d0\uc740 \ub3c5\ub9bd\ubcc0\uc218 \uc120\uc815\uc740 \uc5f0\uad6c\uc790\uc758 \ud310\ub2e8\uc5d0 \ub530\ub974\ub294 \uac83\uc774\uace0 \uc9c0\uc815\uc77c \uc804 3\ub144\uc774\ub77c\ub294 \ucd94\uc815\uae30\uac04\uc774 \uc2e0\ub8b0\ub3c4\uc5d0 \uacb0\uc815\uc801 \ubb38\uc81c\ub97c \uc77c\uc73c\ud0ac \uc815\ub3c4\ub85c \uba40\uc9c0 \uc54a\ub2e4\uace0 \ubcf4\uc544 \uac10\uc815 \uacb0\uacfc\ub97c \uadf8\ub300\ub85c \ucc44\ud0dd\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"formula\">\n<div class=\"f-item\">\n<div class=\"f-num\">\ucde8\ub4dd\ub300\uae08<\/div>\n<div class=\"f-label\">\uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815 \uc804 \ub9e4\uc218\ubd84<\/div>\n<\/div>\n<div class=\"f-op\">\u2212<\/div>\n<div class=\"f-item\">\n<div class=\"f-num\">20,900\uc6d0 \u00d7 \uc8fc\uc2dd\uc218<\/div>\n<div class=\"f-label\">\uc815\uc0c1\uc8fc\uac00 \uae30\uc900 \ubcf4\uc720\uac00\uce58<\/div>\n<\/div>\n<div class=\"f-op\">\u00d7<\/div>\n<div class=\"f-item\">\n<div class=\"f-num\">30%<\/div>\n<div class=\"f-label\">\ucc45\uc784\uc81c\ud55c<\/div>\n<\/div>\n<div class=\"f-op\">=<\/div>\n<div class=\"f-item f-result\">\n<div class=\"f-num\">\uc778\uc6a9\uae08\uc561<\/div>\n<div class=\"f-label\">\uc6d0\uace0\ubcc4 \uc0b0\uc815<\/div>\n<\/div><\/div>\n<h3>\uc778\uacfc\uad00\uacc4\uac00 \ubd80\uc815\ub41c \ubd80\ubd84<\/h3>\n<p>\uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\uc5c8\ub2e4\uace0 \ud574\uc11c \uc804\ubd80\uac00 \uc190\ud574\ub85c \uc774\uc5b4\uc9c0\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uc6d0\uc740 <strong>2015\u00b72016\ub144 \uac01 \uc0ac\uc5c5\ubcf4\uace0\uc11c<\/strong>\uc5d0 \uad00\ud558\uc5ec\ub294 \uc190\ud574\uc640\uc758 \uc0c1\ub2f9\uc778\uacfc\uad00\uacc4\ub97c \ubd80\uc815\ud588\uc2b5\ub2c8\ub2e4. \uadf8 \ubcf4\uace0\uc11c\ub4e4\uc5d0\ub294 \uc601\uc5c5\uc190\uc2e4\uc758 \uad6c\uccb4\uc801 \uc561\uc218\uac00 \uacfc\uc18c\uae30\uc7ac\ub418\uc5c8\uc744 \ubfd0 <strong>\uc601\uc5c5\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud588\ub2e4\ub294 \uc0ac\uc2e4 \uc790\uccb4\ub294 \uc774\ubbf8 \uacf5\uc2dc<\/strong>\ub418\uc5b4 \uc788\uc5c8\uc73c\ubbc0\ub85c, 4\uc0ac\uc5c5\uc5f0\ub3c4 \uc5f0\uc18d \uc601\uc5c5\uc190\uc2e4\uc744 \uc774\uc720\ub85c \ud55c \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815 \ubc0f \uadf8\ub85c \uc778\ud55c \uc8fc\uac00 \uae09\ub77d\uacfc\ub294 \uc5f0\uacb0\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\ubc18\uba74 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc5d0 \ub300\ud574\uc11c\ub294 \uc778\uacfc\uad00\uacc4 \ubd80\uc874\uc7ac \uc99d\uba85\uc774 \uc2e4\ud328\ud588\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac \uce21\uc740 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc0ac\uc5c5\uc5f0\ub3c4 \uc804\uccb4\uac00 \uc544\ub2c8\uc5b4\uc11c \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uacfc \ubb34\uad00\ud558\uace0, \uc8fc\uac00 \ub4f1\ub77d\uc740 \uc815\ubd80 \ubc1c\ud45c\uc5d0 \ub530\ub978 \uc5c5\uacc4 \uc804\ubc18\uc758 \uae09\ub4f1\ub77d \uacfc\uc815\uc77c \ubfd0\uc774\ub77c\uace0 \uc8fc\uc7a5\ud588\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \ubc18\uae30\uc640 3\ubd84\uae30 \ubaa8\ub450 \uc601\uc5c5\uc774\uc775\uc774 \ub0ac\ub2e4\uace0 \uc801\ud600 \uc788\uc73c\uba74 \ud22c\uc790\uc790\ub294 4\ubd84\uae30\uc5d0 \ud2b9\ubcc4\ud55c \uc545\uc7ac\uac00 \uc5c6\ub294 \ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uc601\uc5c5\uc774\uc775\uc774 \ub0a0 \uac83\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \uae30\ub300\ud560 \uc218 \uc788\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \ud14c\ub9c8\uc8fc \uacfc\uc5f4\uc774 \uc9c4\uc815\ub418\uba74\uc11c \uc8fc\uac00\uac00 \ub0b4\ub838\uc744 \uac00\ub2a5\uc131\uc744 \uc99d\uba85\ud558\ub294 \uac83\uc740 <strong>\uc8fc\uac00 \ud558\ub77d\uc758 \uc6d0\uc778\uc774 \uac70\uc9d3 \uae30\uc7ac \ub54c\ubb38\uc778\uc9c0 \ubd88\ubd84\uba85\ud558\ub2e4\ub294 \uc815\ub3c4\uc758 \uc99d\uba85\uc5d0 \ubd88\uacfc<\/strong>\ud558\uc5ec \uc190\ud574\uc561 \ucd94\uc815\uc744 \uae68\ub728\ub9ac\uc9c0 \ubabb\ud55c\ub2e4\uace0 \ud588\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2016. 12. 15. \uc120\uace0 2015\ub2e4243163 \ud310\uacb0).<\/p>\n<h3>\uc65c 30%\uc778\uac00<\/h3>\n<p>\uc190\ud574\uc561\uc744 \ucd94\uc815\ud558\uace0 \uc99d\uba85\ucc45\uc784\uc744 \ubc30\uc0c1\uc758\ubb34\uc790\uc5d0\uac8c \uc804\ud658\ud558\ub294 \uc870\ud56d\uc774 \uc801\uc6a9\ub418\ub294 \uc18c\uc1a1\uc5d0\uc11c\ub3c4 \uc190\ud574\uc758 \uacf5\ud3c9\ud55c \ubd80\ub2f4\uc774\ub77c\ub294 \uc190\ud574\ubc30\uc0c1\ubc95\uc758 \uae30\ubcf8 \uc774\ub150\uc740 \uadf8\ub300\ub85c \uc801\uc6a9\ub418\ubbc0\ub85c, \uacfc\uc2e4\uc0c1\uacc4\ub098 \uacf5\ud3c9\uc758 \uc6d0\uce59\uc5d0 \uae30\ud55c \ucc45\uc784\uc81c\ud55c\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2007. 10. 25. \uc120\uace0 2006\ub2e416758, 16765 \ud310\uacb0). \ubc95\uc6d0\uc774 \ub4e0 \uc0ac\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ub9e4\uc218 \uc774\ud6c4 \uc190\ud574 \ubc1c\uc0dd\uae4c\uc9c0 \uc8fc\uc2dd\uc2dc\uc7a5\u00b7\ubc14\uc774\uc624\uc5c5\uacc4\uc758 \uc804\ubc18\uc801 \ubcc0\ud654 \ub4f1 \ub2e4\ub978 \uc694\uc778\uc774 \uc8fc\uac00 \ud558\ub77d\uc5d0 \uc601\ud5a5\uc744 \ubbf8\ucce4\uc744 \uac00\ub2a5\uc131\uc744 \ubc30\uc81c\ud558\uae30 \uc5b4\ub835\uace0, \uadf8 \ubd80\ubd84\uc744 \uae30\uc220\uc801\uc73c\ub85c \uad6c\ubd84\ud558\uae30 \uace4\ub780\ud568<\/li>\n<li>2017\ub144 \uc774\uc804\uc5d0 \uc774\ubbf8 3\uc0ac\uc5c5\uc5f0\ub3c4 \uc5f0\uc18d \uc601\uc5c5\uc190\uc2e4\uc774 \ubc1c\uc0dd\ud55c \uc0c1\ud669\uc774\uc5c8\uace0, \ud22c\uc790\uc790\ub4e4\ub3c4 \uc774\ub97c \uc54c \uc218 \uc788\uc5c8\uc74c<\/li>\n<li>2017. 11. 30. \uaddc\uc81c\uc644\ud654 \ubc1c\ud45c \uc774\ud6c4 \uc904\uae30\uc138\ud3ec \ud14c\ub9c8\uc8fc \uc5f4\ud48d\uc73c\ub85c \uae09\ub4f1\ud574 2018. 1. 9. \ud22c\uc790\uacbd\uace0\uc885\ubaa9\uc73c\ub85c \uc9c0\uc815\ub418\uc5c8\uace0, \uc6d0\uace0\ub4e4\uc740 \uadf8 \ubb34\ub835\ubd80\ud130 \uc8fc\uc2dd\uc744 \ucde8\ub4dd\ud558\uae30 \uc2dc\uc791\ud568<\/li>\n<li>\uacf5\uc2dc \ub2f9\uc2dc \uac1c\ubc1c\ube44 \uc790\uc0b0\ud654\uc5d0 \uad00\ud55c \uae08\uc735\uac10\ub3c5\ub2f9\uad6d\uc758 \uba85\ud655\ud55c \uc9c0\uce68\uc774\ub098 \uac00\uc774\ub4dc\ub77c\uc778\uc774 \uc5c6\uc5c8\uc74c<\/li>\n<li>\uae08\uc735\uac10\ub3c5\uc6d0\uc774 \uc911\ud55c \uc0ac\uc548\uc73c\ub85c \ubcf4\uc544 \ud615\uc0ac\uace0\ubc1c\ud558\uc9c0 \uc54a\uace0 \uacbd\uace0 \uc870\uce58\uc5d0 \uadf8\uce68<\/li>\n<\/ul>\n<p>\uc6d0\uace0\ub4e4\uc740 \uace0\uc758\uc758 \ubd84\uc2dd\ud68c\uacc4\uc774\ubbc0\ub85c \ucc45\uc784\uc744 \uc81c\ud55c\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4\uace0 \uc8fc\uc7a5\ud588\uc9c0\ub9cc, \ubc95\uc6d0\uc740 \uace0\uc758\uc5d0 \uc758\ud55c \ubd88\ubc95\ud589\uc704\ub77c\ub3c4 \uac00\ud574\uc790\uac00 \uc774\uc775\uc744 \ucd5c\uc885\uc801\uc73c\ub85c \ubcf4\uc720\ud558\uac8c \ub418\uc5b4 \uacf5\ud3c9\uc758 \uc774\ub150\uc774\ub098 \uc2e0\uc758\uce59\uc5d0 \ubc18\ud558\ub294 \uacb0\uacfc\uac00 \ucd08\ub798\ub418\uc9c0 \uc54a\ub294 \ud55c \ucc45\uc784\uc81c\ud55c\uc774 \uac00\ub2a5\ud558\uace0, \uc81c\ucd9c\ub41c \uc99d\uac70\ub9cc\uc73c\ub85c\ub294 \uace0\uc758\uc758 \ubd84\uc2dd\ud68c\uacc4\ub97c \uc778\uc815\ud558\uae30 \uc5b4\ub835\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc6d0\uc2ec\uc774 \uc6d0\uace0\ubcc4\ub85c \uc0b0\uc815\ud55c \uc190\ud574\uc561\uc744 \ud569\ud558\uba74 \uc57d 39\uc5b5 8,400\ub9cc\uc6d0\uc774\uace0, \uadf8 30%\uac00 \uc9c0\uc5f0\uc190\ud574\uae08\uacfc \ud568\uaed8 \uc778\uc6a9\ub410\uc2b5\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-8\">8. \uc190\ud574\ubc30\uc0c1 \uccad\uad6c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud574\uc57c \ud558\ub098\uc694?<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-ch08.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<p class=\"lead-text\">\ud574\ub2f9 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 1\ub144, \uc0ac\uc5c5\ubcf4\uace0\uc11c \uc81c\ucd9c\uc77c\ubd80\ud130 3\ub144\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc11c <strong>\uc548 \ub0a0<\/strong>\uc740 \uc8fc\uac00\uac00 \ud3ed\ub77d\ud55c \ub0a0\uc774 \uc544\ub2c8\ub77c \uc5b4\ub290 \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub294\uc9c0 \ud2b9\uc815\ud560 \uc218 \uc788\uac8c \ub41c \ub0a0\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c5\ud56d\uc758 \uc81c\ucc99\uae30\uac04\uc740 \uc9e7\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c \uae30\uc0b0\uc810\uc744 \uc5b8\uc81c\ub85c \ubcf4\ub290\ub0d0\uac00 \uc0ac\uac74\uc758 \uc2b9\ud328\ub97c \uac00\ub985\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c \ud68c\uc0ac \uce21\uc740 \uc6d0\uace0 \uc911 1\uba85\uc5d0 \ub300\ud574 \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc77c\uc778 2018. 3. 23. \ubb34\ub835, \ub2a6\uc5b4\ub3c4 \uc815\uae30\uc8fc\uc8fc\ucd1d\ud68c\uc5d0\uc11c \ube44\uc0c1\uacbd\uc601 \ub300\ucc45\uc774 \ub17c\uc758\ub41c 2018. 3. 30. \ubb34\ub835\uc5d0\ub294 \ud5c8\uc704 \uae30\uc7ac\ub97c \uc54c\uc558\uc73c\ubbc0\ub85c 1\ub144\uc774 \uc9c0\ub09c \ub4a4 \uc81c\uae30\ub41c \uc18c\ub294 \ubd80\uc801\ubc95\ud558\ub2e4\uace0 \ud56d\ubcc0\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc6d0\uc740 \ubc1b\uc544\ub4e4\uc774\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc5ec\uae30\uc11c \ud574\ub2f9 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\uc774\ub780 \uccad\uad6c\uad8c\uc790\uac00 \uc0ac\uc5c5\ubcf4\uace0\uc11c \ub4f1\uc758 \ud5c8\uc704 \uae30\uc7ac\ub098 \uae30\uc7ac \ub204\ub77d \uc0ac\uc2e4\uc744 \ud604\uc2e4\uc801\uc73c\ub85c \uc778\uc2dd\ud55c \ub54c\ub97c \ub9d0\ud558\ub294\ub370, \uc190\ud574\ubc30\uc0c1\ucc45\uc784\uc744 \ucd94\uad81\ud558\ub824\uba74 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub294 <strong>\ud2b9\uc815 \ubcf4\uace0\uc11c\uc640 \uadf8 \uc791\uc131\uc5d0 \uad00\uc5ec\ud55c \uc774\uc0ac\ub97c \uc0c1\ub300\ubc29\uc73c\ub85c \ud2b9\uc815<\/strong>\ud574\uc57c \ud558\ubbc0\ub85c, \uc5b4\ub290 \ubcf4\uace0\uc11c\uac00 \ubb38\uc81c\uc778\uc9c0\ub97c \uc778\uc2dd\ud588\uac70\ub098 \uc77c\ubc18\uc778\uc774 \uc778\uc2dd\ud560 \uc218 \uc788\ub294 \uc815\ub3c4\uc5d0 \uc774\ub978 \uacbd\uc6b0\uc5d0\uc57c \ud604\uc2e4\uc801\uc73c\ub85c \uc778\uc2dd\ud588\ub2e4\uace0 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2024. 8. 29. \uc120\uace0 2022\ub2e4228407 \ud310\uacb0).<\/p>\n<p>\uc774 \uae30\uc900\uc5d0 \ub530\ub974\uba74 2018\ub144 3\uc6d4 \ubb34\ub835\uc5d0\ub294 &#8220;\uac10\uc0ac\uc778\uc774 \uac15\ud654\ub41c \uae30\uc900\uc744 \uc801\uc6a9\ud574 2017\ub144 \uc601\uc5c5\uc190\uc2e4\uc774 8\uc5b5\uc5ec\uc6d0\uc73c\ub85c \uc815\uc815\ub418\uc5c8\ub2e4&#8221;\ub294 \uc815\ub3c4\ub9cc \uc54c \uc218 \uc788\uc5c8\uc744 \ubfd0, \uc5b4\ub290 \ubcf4\uace0\uc11c\uc758 \uc5b4\ub5a4 \ud56d\ubaa9\uc774 \uc5b4\ub5bb\uac8c \uc798\ubabb\ub418\uc5c8\ub294\uc9c0\ub294 \ud2b9\uc815\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \uc5b4\ub290 \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub294\uc9c0 \uc77c\ubc18\uc778\uc758 \uad00\uc810\uc5d0\uc11c \uc778\uc2dd\ud560 \uc218 \uc788\uac8c \ub41c \uac83\uc740 <strong>\uc815\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c\uac00 \uacf5\uc2dc\ub41c 2018. 8. 14.<\/strong>\uc785\ub2c8\ub2e4. \uadf8\ub85c\ubd80\ud130 1\ub144\uc774 \uc9c0\ub098\uc9c0 \uc54a\uc740 2019. 4. 30. \uc81c\uae30\ub41c \uc18c\ub294 \uc801\ubc95\ud558\ub2e4\uace0 \ud310\ub2e8\ub410\uace0, \ub300\ubc95\uc6d0\uc740 \uc774 \ud310\ub2e8\uc5d0 \ubc95\ub9ac \uc624\ud574\uac00 \uc5c6\ub2e4\uace0 \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc2e4\ubb34\uc801\uc73c\ub85c\ub294 \ubc29\ud5a5\uc774 \uc815\ubc18\ub300\uc785\ub2c8\ub2e4. \ud22c\uc790\uc790\uc5d0\uac8c\ub294 \ud3ed\ub77d \uc2dc\uc810\uc774 \uc544\ub2c8\ub77c \uc815\uc815\uacf5\uc2dc \uc2dc\uc810\uc774 \uae30\uc0b0\uc810\uc774 \ub418\uc5b4 \uc2dc\uac04\uc744 \ubc8c\uc5b4 \uc8fc\uc9c0\ub9cc, \ud68c\uc0ac\uc640 \uc784\uc6d0\uc5d0\uac8c\ub294 \uc0ac\ud0dc\uac00 \uc9c4\uc815\ub41c \ub4a4\uc5d0\ub3c4 \uc0c1\ub2f9 \uae30\uac04 \uccad\uad6c \uac00\ub2a5\uc131\uc774 \ub0a8\uc544 \uc788\ub2e4\ub294 \ub73b\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<p><\/p>\n<h2 id=\"sec-faq\">\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/h2>\n<div style=\"position:relative;width:100%;padding-top:56.25%;margin:28px 0 36px;background:#0d0d0d;border-radius:12px;overflow:hidden;\"><iframe src=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2026\/08\/atlas-rnd-capitalization-damages-chfaq.html\" style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\" allowfullscreen allow=\"fullscreen\" loading=\"lazy\"><\/iframe><\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uc2e0\uc57d\uc758 \uac1c\ubc1c\ube44\ub97c \uc790\uc0b0\uc73c\ub85c \uc7a1\uc73c\uba74 \ubb34\uc870\uac74 \uac70\uc9d3 \uae30\uc7ac\uc778\uac00\uc694?<\/p>\n<p>A. \ubb34\uc870\uac74\uc740 \uc544\ub2d9\ub2c8\ub2e4. \ub2e4\ub9cc K-IFRS \uc81c1038\ud638\uac00 \uc815\ud55c 6\uac00\uc9c0 \uc778\uc2dd\uc694\uac74, \ud2b9\ud788 \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ud574\uc57c \ud558\uace0 \uadf8 \uc785\uc99d\uc5d0 \uc2e4\ud328\ud558\uba74 \uac70\uc9d3 \uae30\uc7ac\uac00 \ub429\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c \ud68c\uc0ac\ub294 \ud14c\ub9c8\uac10\ub9ac \uacfc\uc815\uc5d0\uc11c \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uc785\uc99d\ud558\ub294 \uac1d\uad00\uc801 \uc790\ub8cc\ub97c \uc81c\uc2dc\ud558\uc9c0 \ubabb\ud588\uace0, \uc2a4\uc2a4\ub85c \uc624\ub958\ub97c \uc778\uc815\ud574 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc7ac\uc791\uc131\ud588\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2026. 6. 5. \uc120\uace0 2024\ub2e4300921 \ud310\uacb0).<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. 2018\ub144 9\uc6d4 \uac10\ub3c5\uc9c0\uce68 \uc774\uc804\uc758 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \uc18c\uae09\ud574\uc11c \ucc45\uc784\uc744 \ubb3b\ub294 \uac83\uc778\uac00\uc694?<\/p>\n<p>A. \uc18c\uae09\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\uc6d0\uc740 2018. 9. 19.\uc790 \uac10\ub3c5\uc9c0\uce68\uc774 \uc6d0\uce59 \uc911\uc2ec\uc778 K-IFRS\uc758 \ub0b4\uc6a9\uc744 \uad6c\uccb4\ud654\ud55c \uac83\uc5d0 \ubd88\uacfc\ud558\uace0 \ubb34\ud615\uc790\uc0b0\uc758 \uc778\uc2dd\uc694\uac74\uc744 \ubcc0\uacbd\ud558\uac70\ub098 \uac15\ud654\ud55c \uac83\uc774 \uc544\ub2c8\ub77c\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\ud68c\uacc4\uae30\uc900\uc6d0\uc7a5\ub3c4 \uac10\ub3c5\uc9c0\uce68\uc744 \ud1b5\ud574 \ud68c\uacc4\uae30\uc900\uc744 \uc644\ud654\ud560 \uc218 \uc5c6\ub2e4\ub294 \ucde8\uc9c0\ub85c \ubc95\uc6d0\uc5d0 \ud68c\uc2e0\ud588\uc2b5\ub2c8\ub2e4. \uc9c0\uce68\uc774 \uc5c6\ub358 \uc2dc\uae30\uc5d0\ub3c4 \ud68c\uacc4\uae30\uc900 \uc790\uccb4\ub294 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub418\uace0 \uc788\uc5c8\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \ud68c\uc0ac \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac \uae30\uc900\uc744 \ub9cc\ub4e4\uc5b4 \ub450\uc5c8\ub2e4\uba74 \uba74\ucc45\ub418\ub098\uc694?<\/p>\n<p>A. \uba74\ucc45\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubc95\uc6d0\uc740 &#8220;\uc804\uc784\uc0c1 \ub2e8\uacc4\ub97c \ud1b5\uacfc\ud558\uace0 \uc81c\ud488\ud654 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \uc81c\ud488\uad70\uc758 \uc9c0\ucd9c\uc744 \uc790\uc0b0\uc73c\ub85c \uc778\uc2dd\ud55c\ub2e4&#8221;\ub294 \ud68c\uc0ac\uc758 \ub0b4\ubd80 \uae30\uc900\uc744 \uc8fc\uad00\uc801 \uae30\uc900\uc5d0 \ubd88\uacfc\ud558\ub2e4\uace0 \ubcf4\uc558\uace0, \ub3d9\uc885 \uc5c5\uacc4\uc5d0\uc11c \ub110\ub9ac \ud1b5\uc6a9\ub418\ub294 \uae30\uc900\uc774\ub77c\uace0 \ubcfc \uc99d\uac70\uac00 \uc5c6\uc73c\uba70 \uadf8 \uae30\uc900\uc744 \ucda9\uc871\ud588\ub354\ub77c\ub3c4 \ud68c\uacc4\uae30\uc900\uc758 6\uac00\uc9c0 \uc778\uc2dd\uc694\uac74\uc744 \ucda9\uc871\ud55c\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub835\ub2e4\uace0 \ud310\ub2e8\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \uc0ac\uc5c5\ubcf4\uace0\uc11c\uac00 \uc544\ub2c8\ub77c \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\ub098\uc694?<\/p>\n<p>A. \uc9d1\ub2c8\ub2e4. \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc740 \uc0ac\uc5c5\ubcf4\uace0\uc11c\ubfd0 \uc544\ub2c8\ub77c \ubc18\uae30\ubcf4\uace0\uc11c\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\u00b7\uc8fc\uc694\uc0ac\ud56d\ubcf4\uace0\uc11c\ub97c \ubaa8\ub450 \ub300\uc0c1\uc73c\ub85c \ud569\ub2c8\ub2e4. \ubc95\uc6d0\uc740 \ubc18\uae30\uc640 3\ubd84\uae30 \ubaa8\ub450 \uc601\uc5c5\uc774\uc775\uc774 \ub0ac\ub2e4\uace0 \uae30\uc7ac\ub418\uc5b4 \uc788\uc73c\uba74 \ud22c\uc790\uc790\ub85c\uc11c\ub294 4\ubd84\uae30\uc5d0 \ud2b9\ubcc4\ud55c \uc545\uc7ac\uac00 \uc5c6\ub294 \ud55c \uc0ac\uc5c5\uc5f0\ub3c4 \uc804\uccb4\uc5d0 \uc601\uc5c5\uc774\uc775\uc774 \ubc1c\uc0dd\ud560 \uac83\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \uae30\ub300\ud560 \uc218 \uc788\ub2e4\uace0 \ubcf4\uc544, \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc758 \uac70\uc9d3 \uae30\uc7ac\uc640 \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc73c\ub85c \uc778\ud55c \uc190\ud574 \uc0ac\uc774\uc758 \uc778\uacfc\uad00\uacc4\ub97c \uc778\uc815\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \ub300\ud45c\uc774\uc0ac\uc640 \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0 \uac1c\uc778\ub3c4 \ubc30\uc0c1\ud574\uc57c \ud558\ub098\uc694?<\/p>\n<p>A. \ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uc81c162\uc870 \uc81c1\ud56d\uc740 \ubcf4\uace0\uc11c \uc81c\ucd9c\uc778\uc778 \ud68c\uc0ac, \uc81c\ucd9c \ub2f9\uc2dc\uc758 \uc774\uc0ac, \uc774\uc0ac\uc758 \uc774\ub984\uc73c\ub85c \ubcf4\uace0\uc11c \uc791\uc131\uc5c5\ubb34\ub97c \uc9d1\ud589\ud55c \uc790\ub97c \ubc30\uc0c1\uc758\ubb34\uc790\ub85c \uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c\ub294 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac 2\uba85\uacfc \uc774\uc0ac\uac00 \uc544\ub2cc \uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0 1\uba85\uc774 \ud68c\uc0ac\uc640 \uacf5\ub3d9\uc73c\ub85c \ubc30\uc0c1\ucc45\uc784\uc744 \uc84c\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \uc774\uc0ac\uc778\ub370\ub3c4 \ucc45\uc784\uc744 \uc9c0\uc9c0 \uc54a\uc740 \uc0ac\ub78c\uc774 \uc788\uc5c8\ub2e4\ub294\ub370 \uc65c \uadf8\ub7f0\uac00\uc694?<\/p>\n<p>A. \ubb38\uc81c\uac00 \ub41c \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\uc5d0 \uc11c\uba85\ud558\uc9c0 \uc54a\uc558\uace0, \uadf8 \ubb34\ub835 \ud68c\uc0ac\uc5d0 \ub2e4\ub978 \uc0ac\ub0b4\uc774\uc0ac 1\uba85\uacfc \uc0ac\uc678\uc774\uc0ac 2\uba85\uc774 \uc788\uc5c8\ub2e4\ub294 \uc0ac\uc815\uc774 \uc778\uc815\ub418\uc5b4, \uc0c1\ub2f9\ud55c \uc8fc\uc758\ub97c \ud558\uc600\uc74c\uc5d0\ub3c4 \uac70\uc9d3 \uae30\uc7ac\ub97c \uc54c \uc218 \uc5c6\uc5c8\ub2e4\ub294 \ud56d\ubcc0\uc774 \ubc1b\uc544\ub4e4\uc5ec\uc84c\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc774\ub294 \uac1c\ubcc4 \uc0ac\uc2e4\uad00\uacc4\uc5d0 \ub530\ub978 \ud310\ub2e8\uc774\uba70, \uc774\uc0ac\ub77c\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc11c\uba85\ud558\uc9c0 \uc54a\uc73c\uba74 \ud56d\uc0c1 \uba74\ucc45\ub41c\ub2e4\ub294 \ucde8\uc9c0\ub294 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \ud68c\uacc4\ubc95\uc778\uc5d0 \ub300\ud55c \uccad\uad6c\ub294 \uc65c \uae30\uac01\ub410\ub098\uc694?<\/p>\n<p>A. 2017\ub144 \ubc18\uae30\ubcf4\uace0\uc11c\ub294 \uc678\ubd80\uac10\uc0ac\uc778\uc758 \uac1c\uc785 \uc5c6\uc774 \ud68c\uc0ac\uac00 \ub2e8\ub3c5\uc73c\ub85c \uc791\uc131\u00b7\uc81c\ucd9c\ud55c \uac83\uc73c\ub85c \uc778\uc815\ub418\uc5b4 \uac10\uc0ac\uc778\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc9c4\uc2e4\u00b7\uc815\ud655\uc744 \uc99d\uba85\ud558\uc5ec \uc11c\uba85\ud588\ub2e4\ub294 \uc810\uc774 \uc785\uc99d\ub418\uc9c0 \uc54a\uc558\uace0, \uac10\uc0ac\ubcf4\uace0\uc11c\uc640 \uac80\ud1a0\ubcf4\uace0\uc11c\uc5d0 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub2e4\ub294 \uc810\uc740 \uc778\uc815\ub418\uc5c8\uc73c\ub098 \ud22c\uc790\uc790\ub4e4\uc774 \uadf8 \ubcf4\uace0\uc11c\ub97c \ubbff\uace0 \uc8fc\uc2dd\uc744 \ub9e4\uc218\ud588\ub2e4\ub294 \uc810\uc774 \uc99d\uba85\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc758 \ucc45\uc784\uc740 \uc774\uc0ac\uc758 \ucc45\uc784\uacfc \uadfc\uac70 \uc870\ubb38\uacfc \uc694\uac74\uc774 \ub2e4\ub985\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \ubc30\uc0c1\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/p>\n<p>A. \ucde8\ub4dd\uac00\uaca9\uc5d0\uc11c \ucc98\ubd84\uac00\uaca9\uc744 \ube80 \uae08\uc561, \uacc4\uc18d \ubcf4\uc720 \uc911\uc774\ub77c\uba74 \ucde8\ub4dd\uac00\uaca9\uc5d0\uc11c \uc815\uc0c1\uc8fc\uac00\ub97c \ube80 \uae08\uc561\uc774 \uc190\ud574\uc561\uc73c\ub85c \ucd94\uc815\ub429\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc758 \uc815\uc0c1\uc8fc\uac00\ub294 \uc0ac\uac74\uc5f0\uad6c(event study) \uac10\uc815\uc5d0 \ub530\ub77c 2018. 10. 10.\uc790 20,900\uc6d0\uc73c\ub85c \uc778\uc815\ub410\uace0, \uc5ec\uae30\uc5d0 \ucc45\uc784\uc81c\ud55c 30%\uac00 \uc801\uc6a9\ub410\uc2b5\ub2c8\ub2e4. \uc6d0\uc2ec\uc774 \uc6d0\uace0\ubcc4\ub85c \uc0b0\uc815\ud55c \uc190\ud574\uc561 \ud569\uacc4\ub294 \uc57d 39\uc5b5 8,400\ub9cc\uc6d0\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \uc190\ud574\ubc30\uc0c1 \uccad\uad6c\ub294 \uc5b8\uc81c\uae4c\uc9c0 \ud574\uc57c \ud558\ub098\uc694?<\/p>\n<p>A. \ud574\ub2f9 \uc0ac\uc2e4\uc744 \uc548 \ub0a0\ubd80\ud130 1\ub144, \uc0ac\uc5c5\ubcf4\uace0\uc11c \uc81c\ucd9c\uc77c\ubd80\ud130 3\ub144\uc785\ub2c8\ub2e4. \uc5ec\uae30\uc11c \uc548 \ub0a0\uc740 \uc5b4\ub290 \ubcf4\uace0\uc11c\uc5d0 \uc5b4\ub5a4 \uc911\uc694\uc0ac\ud56d\uc758 \uac70\uc9d3 \uae30\uc7ac\uac00 \uc788\ub294\uc9c0\ub97c \ud604\uc2e4\uc801\uc73c\ub85c \uc778\uc2dd\ud560 \uc218 \uc788\uac8c \ub41c \ub0a0\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c\ub294 \uad00\ub9ac\uc885\ubaa9 \uc9c0\uc815\uc77c\uc774 \uc544\ub2c8\ub77c \uc815\uc815 \uac10\uc0ac\ubcf4\uace0\uc11c\uac00 \uacf5\uc2dc\ub41c 2018. 8. 14.\uc774 \uae30\uc0b0\uc810\uc73c\ub85c \uc778\uc815\ub410\uc2b5\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2024. 8. 29. \uc120\uace0 2022\ub2e4228407 \ud310\uacb0).<\/p>\n<\/div>\n<div class=\"faq-item\">\n<p class=\"faq-q\">Q. \ub098\uc911\uc5d0 \uae30\uc220\uc774\uc804\uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uba74 \uacfc\uac70\uc758 \uc790\uc0b0\ud654\uac00 \uc815\ub2f9\ud588\ub2e4\uace0 \uc778\uc815\ub418\ub098\uc694?<\/p>\n<p>A. \uc778\uc815\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uac70\uc9d3 \uae30\uc7ac \uc5ec\ubd80\ub294 \uae30\uc7ac\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \ud310\ub2e8\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4(\ub300\ubc95\uc6d0 2015. 12. 10. \uc120\uace0 2012\ub2e416063 \ud310\uacb0). \uc774 \uc0ac\uac74\uc5d0\uc11c \uc77c\ubd80 \ud30c\uc774\ud504\ub77c\uc778\uc740 2023\ub144 \uae30\uc220\uc774\uc804\uacc4\uc57d\uc774 \uccb4\uacb0\ub410\uc9c0\ub9cc, \ubc95\uc6d0\uc740 \ubcf4\uace0\uc11c \uc791\uc131 \ub2f9\uc2dc\uc5d0\ub294 \uacc4\uc57d\uc774 \uc5c6\uc5c8\uace0 \uacc4\uc57d \uccb4\uacb0 \uc2dc\uc810\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uc81c1\/2\uc0c1 \uc784\uc0c1 \ub2e8\uacc4\uc600\ub2e4\ub294 \uc810\ub9cc\uc73c\ub85c \uae30\uc220\uc801 \uc2e4\ud604\uac00\ub2a5\uc131\uc774 \uac19\ub2e4\uace0 \ub2e8\uc815\ud560 \uc218 \uc5c6\ub2e4\uace0 \ubcf4\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<p class=\"closing\">\uc774 \uae00\uc740 \uacf5\uac1c\ub41c \ud310\uacb0\ubb38\uacfc \ud604\ud589 \ubc95\ub839\uc744 \ud1a0\ub300\ub85c \uc815\ub9ac\ud55c \uc77c\ubc18\uc801\uc778 \uc124\uba85\uc785\ub2c8\ub2e4. \uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654\uc758 \uc801\ubc95\uc131\uacfc \uc190\ud574\ubc30\uc0c1\ucc45\uc784\uc758 \ubc94\uc704\ub294 \ud30c\uc774\ud504\ub77c\uc778\uc758 \uc784\uc0c1 \ub2e8\uacc4, \ub0b4\ubd80 \ubb38\uc11c\ub85c \ub0a8\uae34 \uadfc\uac70 \uc790\ub8cc\uc758 \uc218\uc900, \uacf5\uc2dc \uc2dc\uc810\uc758 \uc2dc\uc7a5 \uc0c1\ud669\uc5d0 \ub530\ub77c \uacb0\ub860\uc774 \ub2ec\ub77c\uc9c0\ubbc0\ub85c, \uac1c\ubcc4 \uc0ac\uac74\uc5d0 \uadf8\ub300\ub85c \uc801\uc6a9\ud558\uae30\ub294 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/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<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[217],"tags":[811,815,814,812,813],"class_list":["post-5299","post","type-post","status-publish","format-standard","hentry","category-217","tag-811","tag-815","tag-814","tag-812","tag-813"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/title>\n<meta name=\"description\" content=\"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\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\/rnd-capitalization-false-disclosure-damages-kr\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\" \/>\n<meta property=\"og:description\" content=\"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/\" \/>\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=\"2026-08-07T01:12:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-08T04:18:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2025\/09\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png\" \/>\n\t<meta property=\"og:image:width\" content=\"540\" \/>\n\t<meta property=\"og:image:height\" content=\"485\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/\"},\"author\":{\"name\":\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#\\\/schema\\\/person\\\/184bcdecc06f89fd6c36b29781165b55\"},\"headline\":\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1\",\"datePublished\":\"2026-08-07T01:12:59+00:00\",\"dateModified\":\"2026-08-08T04:18:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/\"},\"wordCount\":49,\"publisher\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#organization\"},\"keywords\":[\"\uac1c\ubc1c\ube44\uc790\uc0b0\ud654\",\"\uad00\ub9ac\uc885\ubaa9\uc9c0\uc815\",\"\uc774\uc0ac\uc758\ucc45\uc784\",\"\uc790\ubcf8\uc2dc\uc7a5\ubc95\uc81c162\uc870\",\"\ud5c8\uc704\uacf5\uc2dc\uc190\ud574\ubc30\uc0c1\"],\"articleSection\":[\"\uae30\uc5c5\ubd84\uc7c1\"],\"inLanguage\":\"ko-KR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/\",\"url\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/\",\"name\":\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/#website\"},\"datePublished\":\"2026-08-07T01:12:59+00:00\",\"dateModified\":\"2026-08-08T04:18:34+00:00\",\"description\":\"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/#breadcrumb\"},\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/rnd-capitalization-false-disclosure-damages-kr\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\ud648\",\"item\":\"https:\\\/\\\/atlaw.kr\\\/kr-blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1\"}]},{\"@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":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","description":"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\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\/rnd-capitalization-false-disclosure-damages-kr\/","og_locale":"ko_KR","og_type":"article","og_title":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","og_description":"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.","og_url":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/","og_site_name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4 \ube14\ub85c\uadf8","article_published_time":"2026-08-07T01:12:59+00:00","article_modified_time":"2026-08-08T04:18:34+00:00","og_image":[{"width":540,"height":485,"url":"https:\/\/atlaw.kr\/kr-blog\/wp-content\/uploads\/sites\/2\/2025\/09\/cropped-\ud3f4\ub354-\uc0c1\ub2e8-\uc9c1\uc0ac\uac01\ud615.png","type":"image\/png"}],"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"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#article","isPartOf":{"@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/"},"author":{"name":"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","@id":"https:\/\/atlaw.kr\/kr-blog\/#\/schema\/person\/184bcdecc06f89fd6c36b29781165b55"},"headline":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1","datePublished":"2026-08-07T01:12:59+00:00","dateModified":"2026-08-08T04:18:34+00:00","mainEntityOfPage":{"@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/"},"wordCount":49,"publisher":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#organization"},"keywords":["\uac1c\ubc1c\ube44\uc790\uc0b0\ud654","\uad00\ub9ac\uc885\ubaa9\uc9c0\uc815","\uc774\uc0ac\uc758\ucc45\uc784","\uc790\ubcf8\uc2dc\uc7a5\ubc95\uc81c162\uc870","\ud5c8\uc704\uacf5\uc2dc\uc190\ud574\ubc30\uc0c1"],"articleSection":["\uae30\uc5c5\ubd84\uc7c1"],"inLanguage":"ko-KR"},{"@type":"WebPage","@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/","url":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/","name":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4","isPartOf":{"@id":"https:\/\/atlaw.kr\/kr-blog\/#website"},"datePublished":"2026-08-07T01:12:59+00:00","dateModified":"2026-08-08T04:18:34+00:00","description":"\uc784\uc0c1 1\uc0c1 \ub2e8\uacc4 \uac1c\ubc1c\ube44\ub97c \ubb34\ud615\uc790\uc0b0\uc73c\ub85c \uacc4\uc0c1\ud574 \uc601\uc5c5\uc774\uc775\uc744 \ubd80\ud480\ub9b0 \ubc18\uae30\u00b7\ubd84\uae30\ubcf4\uace0\uc11c\ub294 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uac70\uc9d3 \uae30\uc7ac\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uc640 \ud568\uaed8 \uacf5\ub3d9\ub300\ud45c\uc774\uc0ac\u00b7\uacf5\uc2dc\ub2f4\ub2f9 \uc9c1\uc6d0\uc774 \uc190\ud574\uc561\uc758 30%\ub97c \ubc30\uc0c1\ud558\uac8c \ub41c \ub300\ubc95\uc6d0 2024\ub2e4300921 \ud310\uacb0\uc758 \ud310\ub2e8 \uae30\uc900\uc744 \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.","breadcrumb":{"@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/atlaw.kr\/kr-blog\/rnd-capitalization-false-disclosure-damages-kr\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\ud648","item":"https:\/\/atlaw.kr\/kr-blog\/"},{"@type":"ListItem","position":2,"name":"\uc5f0\uad6c\uac1c\ubc1c\ube44 \uc790\uc0b0\ud654 \ud5c8\uc704\uacf5\uc2dc \uc190\ud574\ubc30\uc0c1"}]},{"@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\/5299","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=5299"}],"version-history":[{"count":4,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts\/5299\/revisions"}],"predecessor-version":[{"id":5379,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/posts\/5299\/revisions\/5379"}],"wp:attachment":[{"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/media?parent=5299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/categories?post=5299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atlaw.kr\/kr-blog\/wp-json\/wp\/v2\/tags?post=5299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}