{"id":1414,"date":"2025-07-29T12:50:55","date_gmt":"2025-07-29T12:50:55","guid":{"rendered":"https:\/\/atlaw.kr\/restruction\/?page_id=1414"},"modified":"2026-05-03T02:42:27","modified_gmt":"2026-05-03T02:42:27","slug":"05-corporate-rehabilitation-plan","status":"publish","type":"page","link":"https:\/\/atlaw.kr\/restruction\/05-corporate-rehabilitation-plan\/","title":{"rendered":"05. \uae30\uc5c5(\ubc95\uc778)\ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\ubc95"},"content":{"rendered":"\n\n05. \uae30\uc5c5(\ubc95\uc778)\ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\ubc95 | \ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<\/title>\n<meta name=\"description\" content=\"\ubc95\uc778 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \ubaa8\ub4e0 \uac83\uc744 \uc0c1\uc138\ud788 \uc548\ub0b4\ud569\ub2c8\ub2e4. \ubc95\uc801 \uadfc\uac70, \uc791\uc131 \uc6d0\uce59, \uad6c\uccb4\uc801 \ub0b4\uc6a9, \uc2e4\ubb34 \uc694\ub839 \ub4f1 \uc804\ubb38\uac00\uac00 \uc9c1\uc811 \uc124\uba85\ud558\ub294 \uc644\ubcbd 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border-bottom: 1px solid var(--line);\r\n}\r\n\r\n.site-header.scrolled {\r\n padding: 14px 0;\r\n}\r\n\r\n.header-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n display: flex;\r\n align-items: center;\r\n justify-content: space-between;\r\n}\r\n\r\n\t.brand {\r\n\t\t\r\n\t\t display: inline-flex !important;\r\n\t\t\r\n\t\t align-items: center !important;\r\n\t\t\r\n\t\t line-height: 0;\r\n\t\t\r\n\t\t visibility: visible !important;\r\n\t\t\r\n\t\t opacity: 1 !important;\r\n\t\t\r\n\t}\r\n\t\r\n\t.brand img {\r\n\t\t\r\n\t\t height: 40px !important;\r\n\t\t\r\n\t\t width: auto !important;\r\n\t\t\r\n\t\t display: block !important;\r\n\t\t\r\n\t\t visibility: visible !important;\r\n\t\t\r\n\t\t opacity: 1 !important;\r\n\t\t\r\n\t}\r\n.nav {\r\n display: flex;\r\n gap: 36px;\r\n align-items: center;\r\n}\r\n\r\n.nav a { font-size: 19px;\r\n font-weight: 400;\r\n letter-spacing: 0.03em;\r\n color: var(--ink);\r\n position: relative;\r\n padding: 6px 0;\r\n transition: color 0.3s;\r\n}\r\n\r\n.nav a:hover { color: var(--crimson); }\r\n\r\n\r\n\r\n\r\n\r\n.mobile-nav { display: none; }\r\n\r\n.mobile-toggle { display: none; }\r\n\r\n@media (max-width: 768px) {\r\n\r\n .mobile-toggle { display: flex !important; flex-direction: column; gap: 6px; padding: 8px; cursor: pointer; background: none; border: none; z-index: 200; }\r\n\r\n .mobile-toggle span { display: block !important; width: 28px; height: 2px; background: #1A1613; }\r\n\r\n\r\n .mobile-nav {\r\n display: flex !important;\r\n flex-direction: column !important;\r\n position: fixed !important;\r\n top: 0 !important;\r\n left: 0 !important;\r\n right: 0 !important;\r\n bottom: 0 !important;\r\n background: #1A1613 !important;\r\n z-index: 999 !important;\r\n padding: 80px 32px 32px !important;\r\n gap: 0 !important;\r\n transform: translateX(100%) !important;\r\n transition: transform 0.4s cubic-bezier(0.16,1,0.3,1) !important;\r\n overflow-y: auto !important;\r\n }\r\n\r\n .mobile-nav.open {\r\n transform: translateX(0) !important;\r\n }\r\n\r\n .mobile-nav a {\r\n font-size: 22px !important;\r\n color: #FAF8F5 !important;\r\n padding: 16px 0 !important;\r\n border-bottom: 1px solid rgba(250,248,245,0.1) !important;\r\n text-decoration: none !important;\r\n display: block !important;\r\n font-weight: 300 !important;\r\n }\r\n\r\n}\r\n\/* ========== HERO ========== *\/\r\n.hero {\r\n position: relative;\r\n min-height: 100vh;\r\n display: flex;\r\n align-items: flex-end;\r\n overflow: hidden;\r\n color: var(--paper);\r\n}\r\n.hero-video {\r\n position: absolute;\r\n inset: 0;\r\n width: 100%;\r\n height: 100%;\r\n object-fit: cover;\r\n z-index: 0;\r\n}\r\n.hero-overlay {\r\n position: absolute;\r\n inset: 0;\r\n background:\r\n linear-gradient(180deg, rgba(26,22,19,0.20) 0%, rgba(26,22,19,0.05) 40%, rgba(26,22,19,0.78) 100%);\r\n z-index: 1;\r\n}\r\n.hero-inner {\r\n position: relative;\r\n z-index: 2;\r\n width: var(--container);\r\n margin: 0 auto;\r\n padding-bottom: clamp(60px, 9vw, 140px);\r\n padding-top: 120px;\r\n}\r\n.hero-tag {\r\n font-family: var(--serif-en);\r\n font-size: 13px;\r\n font-weight: 300;\r\n letter-spacing: 0.3em;\r\n text-transform: uppercase;\r\n color: var(--paper);\r\n opacity: 0.85;\r\n margin-bottom: 24px;\r\n text-shadow: 0 2px 18px rgba(0,0,0,0.7), 0 0 4px rgba(0,0,0,0.4);\r\n animation: fadeUp 1s cubic-bezier(0.16, 1, 0.3, 1) 0.3s both;\r\n}\r\n.hero-title {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(18px, 2.2vw, 32px);\r\n font-weight: 300;\r\n line-height: 1.1;\r\n letter-spacing: -0.02em;\r\n color: var(--paper);\r\n max-width: none;\r\n margin-bottom: 16px;\r\n text-shadow: 0 2px 18px rgba(0,0,0,0.7), 0 0 4px rgba(0,0,0,0.4);\r\n animation: fadeUp 1s cubic-bezier(0.16, 1, 0.3, 1) 0.5s both;\r\n}\r\n.hero-title em {\r\n font-family: var(--serif-en);\r\n font-style: italic;\r\n font-weight: 300;\r\n color: var(--paper);\r\n}\r\n.hero-sub {\r\n font-size: clamp(24px, 4vw, 56px);\r\n font-weight: 300;\r\n font-family: var(--serif-ko);\r\n line-height: 1.2;\r\n color: var(--paper);\r\n max-width: 18ch;\r\n opacity: 1;\r\n text-shadow: 0 2px 18px rgba(0,0,0,0.7), 0 0 4px rgba(0,0,0,0.4);\r\n margin-bottom: 48px;\r\n animation: fadeUp 1s cubic-bezier(0.16, 1, 0.3, 1) 0.7s both;\r\n}\r\n.hero-ctas {\r\n display: flex;\r\n gap: 16px;\r\n flex-wrap: wrap;\r\n animation: fadeUp 1s cubic-bezier(0.16, 1, 0.3, 1) 0.9s both;\r\n}\r\n.btn {\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 12px;\r\n padding: 16px 32px;\r\n font-size: 13px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n font-weight: 400;\r\n border: 1px solid;\r\n transition: all 0.4s cubic-bezier(0.16, 1, 0.3, 1);\r\n\t text-decoration: none;\r\n}\r\n.btn-primary {\r\n background: var(--crimson);\r\n border-color: var(--crimson);\r\n color: var(--paper);\r\n}\r\n.btn-primary:hover { background: var(--crimson-deep); border-color: var(--crimson-deep); }\r\n.btn-ghost {\r\n background: transparent;\r\n border-color: currentColor;\r\n color: var(--paper);\r\n}\r\n.btn-ghost:hover { background: var(--paper); color: var(--ink); }\r\n.btn .arrow { font-size: 20px; line-height: 1; transition: transform 0.3s; }\r\n.btn:hover .arrow { transform: translateX(4px); }\r\n.hero-scroll {\r\n position: absolute;\r\n bottom: 30px;\r\n left: 50%;\r\n transform: translateX(-50%);\r\n z-index: 3;\r\n font-family: var(--serif-en);\r\n font-size: 11px;\r\n letter-spacing: 0.3em;\r\n text-transform: uppercase;\r\n color: var(--paper);\r\n opacity: 0.7;\r\n display: flex;\r\n flex-direction: column;\r\n align-items: center;\r\n gap: 12px;\r\n animation: fadeUp 1s cubic-bezier(0.16, 1, 0.3, 1) 1.2s both;\r\n}\r\n.hero-scroll::after {\r\n content: '';\r\n width: 1px;\r\n height: 40px;\r\n background: currentColor;\r\n animation: scrollDown 2s ease-in-out infinite;\r\n}\r\n\/* ========== MANIFESTO (section 2) ========== *\/\r\n.manifesto {\r\n padding: var(--section-py) 0;\r\n position: relative;\r\n}\r\n.manifesto-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n display: grid;\r\n grid-template-columns: 1fr 1.2fr;\r\n gap: clamp(40px, 8vw, 120px);\r\n align-items: center;\r\n}\r\n.manifesto-image {\r\n position: relative;\r\n aspect-ratio: 3\/4;\r\n overflow: hidden;\r\n}\r\n.manifesto-image img {\r\n width: 100%;\r\n height: 100%;\r\n object-fit: cover;\r\n transition: transform 1.5s cubic-bezier(0.16, 1, 0.3, 1);\r\n}\r\n.manifesto-image:hover img { transform: scale(1.04); }\r\n.manifesto-image::after {\r\n content: '';\r\n position: absolute;\r\n inset: 0;\r\n background: linear-gradient(180deg, transparent 60%, rgba(26,22,19,0.15) 100%);\r\n pointer-events: none;\r\n}\r\n.manifesto-text .eyebrow { margin-bottom: 32px; }\r\n.manifesto-text h2 {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(28px, 3.6vw, 48px);\r\n font-weight: 300;\r\n line-height: 1.3;\r\n letter-spacing: -0.02em;\r\n margin-bottom: 32px;\r\n}\r\n.manifesto-text h2 em {\r\n font-family: var(--serif-en);\r\n font-style: italic;\r\n color: var(--crimson);\r\n}\r\n.manifesto-text p {\r\n font-size: 20px;\r\n line-height: 1.85;\r\n color: var(--ink-2);\r\n margin-bottom: 24px;\r\n max-width: 46ch;\r\n}\r\n.manifesto-text .read-more {\r\n margin-top: 40px;\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 12px;\r\n font-size: 13px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n color: var(--crimson);\r\n border-bottom: 1px solid var(--crimson);\r\n padding-bottom: 4px;\r\n transition: gap 0.3s;\r\n}\r\n.manifesto-text .read-more:hover { gap: 18px; }\r\n\/* ========== PEOPLE (section 3) ========== *\/\r\n.people {\r\n padding: var(--section-py) 0;\r\n background: var(--paper-2);\r\n position: relative;\r\n}\r\n.people-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n}\r\n.section-head {\r\n display: flex;\r\n justify-content: space-between;\r\n align-items: flex-end;\r\n margin-bottom: clamp(48px, 6vw, 80px);\r\n gap: 40px;\r\n flex-wrap: wrap;\r\n}\r\n.section-head-left .eyebrow { margin-bottom: 20px; }\r\n.section-head-left h2 {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(32px, 4.5vw, 60px);\r\n font-weight: 300;\r\n line-height: 1.15;\r\n letter-spacing: -0.02em;\r\n max-width: 18ch;\r\n}\r\n.section-head-left h2 em {\r\n font-family: var(--serif-en);\r\n font-style: italic;\r\n color: var(--crimson);\r\n}\r\n.section-head-right {\r\n max-width: 380px;\r\n font-size: 19px;\r\n line-height: 1.8;\r\n color: var(--ink-2);\r\n}\r\n.people-grid {\r\n display: grid;\r\n grid-template-columns: repeat(3, 1fr);\r\n gap: clamp(24px, 3vw, 48px);\r\n}\r\n.person {\r\n cursor: pointer;\r\n}\r\n.person-photo-link {\r\n display: block;\r\n text-decoration: none !important;\r\n}\r\n.person-photo-link:hover .person-photo img {\r\n transform: scale(1.05);\r\n filter: grayscale(0%) contrast(1);\r\n}\r\n.person-photo {\r\n aspect-ratio: 4\/5;\r\n overflow: hidden;\r\n margin-bottom: 24px;\r\n background: #c9c4be;\r\n position: relative;\r\n}\r\n.person-photo img {\r\n width: 100%;\r\n height: 100%;\r\n object-fit: cover;\r\n object-position: center top;\r\n transition: transform 1.2s cubic-bezier(0.16, 1, 0.3, 1), filter 0.6s;\r\n filter: grayscale(100%) contrast(1.02);\r\n}\r\n.person:hover .person-photo img {\r\n transform: scale(1.05);\r\n filter: grayscale(0%) contrast(1);\r\n}\r\n.person-photo::after {\r\n content: '';\r\n position: absolute;\r\n inset: 0;\r\n background: linear-gradient(180deg, transparent 70%, rgba(26,22,19,0.25) 100%);\r\n pointer-events: none;\r\n}\r\n.person-name {\r\n font-family: var(--serif-ko);\r\n font-size: 22px;\r\n font-weight: 400;\r\n margin-bottom: 6px;\r\n letter-spacing: -0.01em;\r\n}\r\n.person-name-en {\r\n font-family: var(--serif-en);\r\n font-style: italic;\r\n font-size: 20px;\r\n font-weight: 300;\r\n color: var(--ink-3);\r\n margin-bottom: 12px;\r\n display: block;\r\n}\r\n.person-role {\r\n font-size: 20px;\r\n letter-spacing: 0.08em;\r\n text-transform: uppercase;\r\n color: var(--crimson);\r\n font-weight: 400;\r\n margin-bottom: 16px;\r\n}\r\n.person-desc {\r\n font-size: 20px;\r\n line-height: 1.7;\r\n color: var(--ink-2);\r\n max-width: 32ch;\r\n}\r\n.person-link {\r\n margin-top: 18px;\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 10px;\r\n font-size: 12px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n color: var(--ink);\r\n transition: color 0.3s, gap 0.3s;\r\n}\r\n.person:hover .person-link { color: var(--crimson); gap: 16px; }\r\n\/* ========== PRACTICE AREAS (section 4) ========== *\/\r\n.practice {\r\n padding: var(--section-py) 0;\r\n position: relative;\r\n}\r\n.practice-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n}\r\n.practice-grid {\r\n display: grid;\r\n grid-template-columns: repeat(12, 1fr);\r\n gap: 1px;\r\n background: var(--line);\r\n border-top: 1px solid var(--line);\r\n border-bottom: 1px solid var(--line);\r\n margin-top: clamp(48px, 6vw, 80px);\r\n}\r\n.practice-item {\r\n background: var(--paper);\r\n padding: 28px 32px;\r\n min-height: 140px;\r\n position: relative;\r\n transition: background 0.4s;\r\n cursor: pointer;\r\n}\r\n.practice-item:hover { background: var(--paper-2); }\r\n\/* 1\ud589: \uae30\uc5c5\uc790\ubb38(6) + \uad6d\uc81c\uac70\ub798(6) *\/\r\n.practice-item:nth-child(1) { grid-column: span 6; }\r\n.practice-item:nth-child(2) { grid-column: span 6; }\r\n\/* 2\ud589: \uae30\uc5c5\ubd84\uc7c1(4) + \uc678\uad6d\uc778\ud22c\uc790(4) + \uc678\uad6d\ubc95(4) *\/\r\n.practice-item:nth-child(3) { grid-column: span 4; }\r\n.practice-item:nth-child(4) { grid-column: span 4; }\r\n.practice-item:nth-child(5) { grid-column: span 4; }\r\n\/* 3\ud589: \uae30\uc5c5\ubc94\uc8c4(3) + \uacf5\uc815\uac70\ub798(3) + \uac74\uc124(3) + \uc9c0\uc7ac\uad8c(3) *\/\r\n.practice-item:nth-child(6) { grid-column: span 3; }\r\n.practice-item:nth-child(7) { grid-column: span 3; }\r\n.practice-item:nth-child(8) { grid-column: span 3; }\r\n.practice-item:nth-child(9) { grid-column: span 3; }\r\n\/* 4\ud589: \ub178\ub3d9(4) + \ud574\uc0c1(4) + \uc870\uc138(4) *\/\r\n.practice-item:nth-child(10) { grid-column: span 4; }\r\n.practice-item:nth-child(11) { grid-column: span 4; }\r\n.practice-item:nth-child(12) { grid-column: span 4; }\r\n\/* 5\ud589: \ud68c\uc0dd(3) + \uc7ac\uc0b0\ubd84\ud560(3) + \uc0c1\uc18d(3) + \uc131\ub144\ud6c4\uacac(3) *\/\r\n.practice-item:nth-child(13) { grid-column: span 3; }\r\n.practice-item:nth-child(14) { grid-column: span 3; }\r\n.practice-item:nth-child(15) { grid-column: span 3; }\r\n.practice-item:nth-child(16) { grid-column: span 3; }\r\n.practice-content {\r\n position: absolute;\r\n inset: 0;\r\n display: flex;\r\n align-items: center;\r\n justify-content: center;\r\n text-align: center;\r\n padding: 32px;\r\n}\r\n.practice-item:hover .practice-num { color: var(--crimson); }\r\n.practice-item:hover .practice-arrow { opacity: 1; transform: translate(4px, -4px); }\r\n\/* Asymmetric grid *\/\r\n.practice-item:nth-child(n) {\r\n justify-content: center !important;\r\n align-items: center !important;\r\n}\r\n.practice-num {\r\n font-family: var(--serif-en);\r\n font-size: 12px;\r\n font-weight: 400;\r\n letter-spacing: 0.15em;\r\n color: var(--ink-3);\r\n transition: color 0.3s;\r\n}\r\n.practice-title {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(18px, 1.6vw, 22px);\r\n font-weight: 400;\r\n line-height: 1.35;\r\n letter-spacing: -0.01em;\r\n}\r\n\r\n\r\n.practice-arrow {\r\n position: absolute;\r\n top: 32px;\r\n right: 32px;\r\n font-family: var(--serif-en);\r\n font-size: 20px;\r\n color: var(--crimson);\r\n opacity: 0;\r\n transition: all 0.4s cubic-bezier(0.16, 1, 0.3, 1);\r\n}\r\n\/* ========== INSIGHTS (section 5) ========== *\/\r\n.insights {\r\n padding: var(--section-py) 0;\r\n background: var(--ink);\r\n color: var(--paper);\r\n position: relative;\r\n}\r\n.insights-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n}\r\n.insights .section-head-left h2 { color: var(--paper); }\r\n.insights .eyebrow { color: var(--gold) !important; }\r\n.insights .section-head-left .eyebrow { color: var(--gold); }\r\n.insights .section-head-right { color: rgba(250, 248, 245, 0.7); }\r\n.section-head-simple {\r\n display: block;\r\n margin-bottom: clamp(48px, 6vw, 80px);\r\n}\r\n\r\n.insights-grid {\r\n display: grid;\r\n grid-template-columns: repeat(3, 1fr);\r\n gap: clamp(24px, 3vw, 40px);\r\n}\r\n.insight-card {\r\n display: flex;\r\n flex-direction: column;\r\n cursor: pointer;\r\n padding-bottom: 0;\r\n transition: transform 0.4s;\r\n text-decoration: none !important;\r\n}\r\n\r\n.insight-card *, .insight-card *::before, .insight-card *::after {\r\n text-decoration: none !important;\r\n}\r\n\r\n.insight-card:hover, .insight-card:hover * {\r\n text-decoration: none !important;\r\n}\r\n.insight-card:hover { transform: translateY(-4px); }\r\n.insight-num {\r\n font-family: var(--serif-en);\r\n font-size: 22px;\r\n font-weight: 400;\r\n letter-spacing: 0.18em;\r\n color: var(--gold);\r\n margin-bottom: 32px;\r\n}\r\n.insight-card:nth-child(1) .insight-image { aspect-ratio: 4\/3; }\r\n.insight-card:nth-child(2) .insight-image { aspect-ratio: 4\/5; }\r\n.insight-card:nth-child(3) .insight-image { aspect-ratio: 4\/3; }\r\n.insight-image {\r\n overflow: hidden;\r\n margin-bottom: 28px;\r\n background: #2a2320;\r\n}\r\n.insight-image img {\r\n width: 100%;\r\n height: 100%;\r\n object-fit: cover;\r\n transition: transform 1.4s cubic-bezier(0.16, 1, 0.3, 1);\r\n filter: brightness(0.85);\r\n}\r\n.insight-card:hover .insight-image img { transform: scale(1.06); filter: brightness(1); }\r\n.insight-meta {\r\n display: flex;\r\n gap: 20px;\r\n font-family: var(--serif-en);\r\n font-size: 19px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n color: rgba(250, 248, 245, 0.7);\r\n margin-bottom: 20px;\r\n}\r\n.insight-title {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(18px, 1.8vw, 26px);\r\n font-weight: 400;\r\n line-height: 1.4;\r\n letter-spacing: -0.01em;\r\n margin-bottom: 22px;\r\n color: var(--paper);\r\n}\r\n.insight-excerpt {\r\n font-size: 20px;\r\n line-height: 1.75;\r\n color: rgba(250, 248, 245, 0.8);\r\n max-width: 42ch;\r\n margin-bottom: 32px;\r\n}\r\n.insight-readmore {\r\n margin-top: auto;\r\n font-size: 20px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n color: var(--gold);\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 10px;\r\n transition: gap 0.3s;\r\n}\r\n.insight-card:hover .insight-readmore { gap: 16px; }\r\n.insights-more {\r\n margin-top: clamp(48px, 6vw, 72px);\r\n text-align: center;\r\n}\r\n.insights-more a {\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 14px;\r\n font-family: var(--serif-en);\r\n font-size: 20px;\r\n letter-spacing: 0.2em;\r\n text-transform: uppercase;\r\n color: var(--paper);\r\n padding: 18px 40px;\r\n border: 1px solid rgba(250, 248, 245, 0.3);\r\n transition: all 0.4s;\r\n}\r\n.insights-more a:hover { background: var(--paper); color: var(--ink); border-color: var(--paper); }\r\n\/* ========== NEWS (section 6) ========== *\/\r\n.news {\r\n padding: var(--section-py) 0;\r\n}\r\n.news-inner {\r\n width: var(--container);\r\n margin: 0 auto;\r\n}\r\n.news-list {\r\n border-top: 1px solid var(--line);\r\n margin-top: clamp(48px, 6vw, 72px);\r\n}\r\n.news-item {\r\n display: grid;\r\n grid-template-columns: 160px 1fr auto;\r\n gap: 48px;\r\n padding: 32px 0;\r\n border-bottom: 1px solid var(--line);\r\n align-items: center;\r\n cursor: pointer;\r\n transition: background 0.3s, padding 0.3s;\r\n text-decoration: none !important;\r\n}\r\n.news-item:hover {\r\n padding-left: 24px;\r\n padding-right: 24px;\r\n background: var(--paper-2);\r\n text-decoration: none !important;\r\n}\r\n.news-date {\r\n font-family: var(--serif-en);\r\n font-size: 13px;\r\n letter-spacing: 0.1em;\r\n color: var(--ink-3);\r\n}\r\n.news-title {\r\n font-family: var(--serif-ko);\r\n font-size: clamp(16px, 1.4vw, 20px);\r\n font-weight: 400;\r\n line-height: 1.5;\r\n color: var(--ink);\r\n letter-spacing: -0.01em;\r\n}\r\n.news-tag {\r\n font-size: 11px;\r\n letter-spacing: 0.15em;\r\n text-transform: uppercase;\r\n color: var(--crimson);\r\n padding: 6px 14px;\r\n border: 1px solid var(--crimson);\r\n white-space: nowrap;\r\n}\r\n\/* ========== CONTACT \/ OFFICE (section 7) ========== *\/\r\n.contact {\r\n position: relative;\r\n overflow: hidden;\r\n color: var(--paper);\r\n padding: var(--section-py) 0 80px;\r\n}\r\n.contact-bg {\r\n position: absolute;\r\n inset: 0;\r\n z-index: 0;\r\n}\r\n.contact-bg img {\r\n width: 100%; height: 100%;\r\n object-fit: cover;\r\n filter: brightness(0.4) contrast(1.05);\r\n}\r\n.contact-bg::after {\r\n content: '';\r\n position: absolute;\r\n inset: 0;\r\n background: linear-gradient(180deg, rgba(26,22,19,0.5) 0%, rgba(26,22,19,0.85) 100%);\r\n}\r\n.contact-inner {\r\n position: relative;\r\n z-index: 1;\r\n width: var(--container);\r\n margin: 0 auto;\r\n padding: 0 clamp(24px, 4vw, 80px);\r\n}\r\n.contact-eyebrow { color: var(--gold); display: block; margin-bottom: 48px; }\r\n\r\n.contact-cols {\r\n display: grid;\r\n grid-template-columns: 1fr 1fr 1fr;\r\n gap: 0;\r\n border-top: 1px solid rgba(250, 248, 245, 0.15);\r\n}\r\n\r\n.contact-col {\r\n padding: 48px 40px;\r\n display: flex;\r\n flex-direction: column;\r\n}\r\n\r\n.contact-col-title {\r\n font-family: var(--serif-en);\r\n font-size: 11px;\r\n font-weight: 400;\r\n letter-spacing: 0.25em;\r\n text-transform: uppercase;\r\n color: var(--gold);\r\n margin-bottom: 20px;\r\n padding-bottom: 12px;\r\n border-bottom: 1px solid rgba(139, 115, 85, 0.4);\r\n}\r\n\r\n.contact-col-body {\r\n font-size: 20px;\r\n line-height: 1.9;\r\n color: rgba(250, 248, 245, 0.92);\r\n font-weight: 300;\r\n flex: 1;\r\n}\r\n\r\n.contact-col-body a {\r\n display: block;\r\n transition: color 0.3s;\r\n text-decoration: none;\r\n}\r\n\r\n.contact-col-body a:hover { color: var(--gold); }\r\n\r\n.contact-col-body strong { font-weight: 500; display: block; margin-bottom: 4px; }\r\n\r\n.contact-btn {\r\n margin-top: 40px;\r\n align-self: flex-start;\r\n text-decoration: none;\r\n}\r\n .footer-top { grid-template-columns: 1fr; gap: 40px; padding-bottom: 40px; }\r\n \/* ========== MAP SECTION ========== *\/\r\n.map-section {\r\n display: flex;\r\n flex-direction: column;\r\n}\r\n.map-embed {\r\n width: 100%;\r\n height: 420px;\r\n border: none;\r\n display: block;\r\n}\r\n.map-buttons {\r\n background: #1A1613;\r\n padding: 20px 40px;\r\n display: flex;\r\n flex-direction: row;\r\n gap: 16px;\r\n justify-content: center;\r\n align-items: center;\r\n flex-wrap: wrap;\r\n}\r\n.map-btn {\r\n display: inline-flex;\r\n align-items: center;\r\n gap: 8px;\r\n padding: 12px 28px;\r\n font-size: 12px;\r\n letter-spacing: 0.12em;\r\n text-transform: uppercase;\r\n border: 1px solid;\r\n text-decoration: none;\r\n white-space: nowrap;\r\n transition: all 0.3s;\r\n}\r\n.map-btn-naver { background: #03C75A; border-color: #03C75A; color: #fff; }\r\n.map-btn-naver:hover { background: #02a84c; border-color: #02a84c; }\r\n.map-btn-kakao { background: #FEE500; border-color: #FEE500; color: #000; }\r\n.map-btn-kakao:hover { background: #e6ce00; border-color: #e6ce00; }\r\n.map-btn-google { background: transparent; border-color: rgba(250,248,245,0.4); color: rgba(250,248,245,0.9); }\r\n.map-btn-google:hover { background: var(--paper); color: var(--ink); border-color: var(--paper); }\r\n\r\n.footer {\r\n\t \r\n\t background: #0F0C0A !important;\r\n\t \r\n\t color: rgba(250, 248, 245, 1) !important;\r\n\t \r\n\t padding: 20px 0 !important;\r\n\t \r\n\t}\r\n\t\r\n\t.footer-bottom {\r\n\t\t\r\n\t\t display: flex;\r\n\t\t\r\n\t\t justify-content: space-between;\r\n\t\t\r\n\t\t align-items: center;\r\n\t\t\r\n\t\t padding: 16px 0;\r\n\t\t\r\n\t\t flex-wrap: wrap;\r\n\t\t\r\n\t\t gap: 20px;\r\n\t\t\r\n\t\t font-size: 12px;\r\n\t\t\r\n\t\t background: #0F0C0A;\r\n\t\t\r\n\t\t color: rgba(250, 248, 245, 1);\r\n\t\t\r\n\t}\r\n\t\r\n\t}\r\n\t.footer-bottom { flex-direction: column; align-items: flex-start; }\r\n}\r\n\r\n.practice-grid { border-bottom: none !important; }\r\n.practice-grid > p { display: none !important; margin: 0 !important; padding: 0 !important; }\r\n\r\n\r\n\/* ========== RESPONSIVE \u2014 1400px \uc774\ud558 (27\uc778\uce58 QHD) ========== *\/\r\n@media (max-width: 1400px) {\r\n .hero-sub { font-size: clamp(28px, 4.5vw, 56px); }\r\n .insight-title { font-size: clamp(20px, 2vw, 28px); }\r\n .insight-excerpt { font-size: 20px; }\r\n .manifesto-text p { font-size: 19px; }\r\n .person-desc { font-size: 20px; }\r\n}\r\n\r\n\/* ========== RESPONSIVE \u2014 1200px \uc774\ud558 (\ub178\ud2b8\ubd81 15\uc778\uce58) ========== *\/\r\n@media (max-width: 1200px) {\r\n .hero-title { font-size: clamp(20px, 2.5vw, 32px); }\r\n .hero-sub { font-size: clamp(24px, 4vw, 48px); }\r\n .manifesto-text h2 { font-size: clamp(24px, 3vw, 36px); }\r\n .manifesto-text p { font-size: 20px; }\r\n .person-name { font-size: 20px; }\r\n .person-role { font-size: 13px; }\r\n .person-desc { font-size: 20px; }\r\n .practice-item { min-height: 100px; padding: 20px 24px; }\r\n .practice-title { font-size: clamp(13px, 1.2vw, 16px); }\r\n .insight-title { font-size: clamp(18px, 1.8vw, 24px); }\r\n .insight-excerpt { font-size: 20px; }\r\n .insight-meta { font-size: 13px; }\r\n .news-title { font-size: clamp(14px, 1.2vw, 17px); }\r\n .contact-col-body { font-size: 20px; }\r\n .contact-col { padding: 36px 28px; }\r\n}\r\n\r\n\/* ========== RESPONSIVE \u2014 768px \uc774\ud558 (\ubaa8\ubc14\uc77c) ========== *\/\r\n@media (max-width: 768px) {\r\n .map-embed { height: 260px; }\r\n .map-buttons { padding: 16px 20px; gap: 12px; }\r\n .map-btn { padding: 10px 18px; font-size: 11px; }\r\n}\r\n\n\r\n\r\n\/* \uc804\uccb4 \ub108\ube44 \ubc0f \uc5ec\ubc31 \ub9ac\uc14b *\/\r\n\r\nhtml, body { margin: 0 !important; padding: 0 !important; }\r\n\r\np:empty { display: none !important; margin: 0 !important; padding: 0 !important; line-height: 0 !important; height: 0 !important; font-size: 0 !important; }\r\n\r\n\/* \ud5e4\ub354 \uc804\uccb4 \ub108\ube44 \uace0\uc815 *\/\r\n\r\n.site-header {\r\n\r\n position: fixed !important;\r\n\r\n top: 0 !important;\r\n\r\n left: 0 !important;\r\n\r\n right: 0 !important;\r\n\r\n width: 100% !important;\r\n\r\n max-width: none !important;\r\n\r\n z-index: 9999 !important;\r\n\r\n background: transparent !important;\r\n\r\n border-bottom: none !important;\r\n\r\n padding: 0 !important;\r\n\r\n margin: 0 !important;\r\n\r\n max-width: none !important;\r\n\r\n box-sizing: border-box !important;\r\n\r\n -webkit-transition: background 0.3s ease !important;\r\n\r\n transition: background 0.3s ease !important;\r\n\r\n}\r\n\r\n.site-header.scrolled {\r\n\r\n background:rgba(255,255,255,0.97) !important;\r\n\r\n border-bottom: 1px solid rgba(26, 22, 19, 0.08) !important;\r\n\r\n -webkit-backdrop-filter: blur(8px) !important;\r\n\r\n backdrop-filter: blur(8px) !important;\r\n\r\n}\r\n\r\n\/* \ud5e4\ub354 \ub0b4\ubd80 \uac00\ub85c \ubc30\uce58 *\/\r\n\r\n.header-inner {\r\n\r\n display: -webkit-flex !important;\r\n\r\n display: flex !important;\r\n\r\n -webkit-align-items: center !important;\r\n\r\n align-items: center !important;\r\n\r\n -webkit-justify-content: space-between !important;\r\n\r\n justify-content: space-between !important;\r\n\r\n width: 100% !important;\r\n\r\n max-width: 1400px !important;\r\n\r\n margin: 0 auto !important;\r\n\r\n padding: 0 40px !important;\r\n\r\n height: 72px !important;\r\n\r\n box-sizing: border-box !important;\r\n\r\n}\r\n\r\n\/* nav \uac00\ub85c \ubc30\uce58 *\/\r\n\r\n.nav {\r\n\r\n display: -webkit-flex !important;\r\n\r\n display: flex !important;\r\n\r\n -webkit-flex-direction: row !important;\r\n\r\n flex-direction: row !important;\r\n\r\n gap: 8px !important;\r\n\r\n align-items: center !important;\r\n\r\n list-style: none !important;\r\n\r\n margin: 0 !important;\r\n\r\n padding: 0 !important;\r\n\r\n}\r\n\r\n\/* \ucd08\uae30 \ud770 \uae00\uc528 *\/\r\n\r\n.site-header:not(.scrolled) .nav a { color: #FAF8F5 !important; }\r\n\r\n.site-header:not(.scrolled) .mobile-toggle span { background:#FFFFFF !important; }\r\n\r\n\r\n\r\n\/* \uc2a4\ud06c\ub864 \ud6c4 \ub2e4\ud06c \uae00\uc528 *\/\r\n\r\n.site-header.scrolled .nav a { color: var(--ink) !important; }\r\n\r\n.site-header.scrolled .mobile-toggle span { background: #1A1613 !important; }\r\n\r\n\r\n\r\n\/* nav \ub9c1\ud06c *\/\r\n\r\n.nav a {\r\n\r\n font-size: 13px !important;\r\n\r\n letter-spacing: 0.12em !important;\r\n\r\n text-transform: uppercase !important;\r\n\r\n text-decoration: none !important;\r\n\r\n padding: 8px 14px !important;\r\n\r\n white-space: nowrap !important;\r\n\r\n -webkit-transition: color 0.3s ease !important;\r\n\r\n transition: color 0.3s ease !important;\r\n\r\n}\r\n\r\n.nav a:hover { color: #8B7355 !important; }\r\n\r\n\/* \uc5b8\uc5b4 \uc804\ud658 \ubc84\ud2bc *\/\r\n\r\n.lang-switch {\r\n font-size: 13px !important;\r\n font-weight: 400 !important;\r\n letter-spacing: 0.12em !important;\r\n text-transform: uppercase !important;\r\n text-decoration: none !important;\r\n background: none !important;\r\n border: none !important;\r\n padding: 8px 14px !important;\r\n margin-left: 0 !important;\r\n transition: color 0.3s ease !important;\r\n white-space: nowrap !important;\r\n border-radius: 0 !important;\r\n}\r\n\r\n.site-header:not(.scrolled) .lang-switch { color: #FAF8F5 !important; }\r\n\r\n.site-header:not(.scrolled) .lang-switch:hover { color: #8B7355 !important; }\r\n\r\n.site-header.scrolled .lang-switch { color: #1A1613 !important; }\r\n\r\n.site-header.scrolled .lang-switch:hover { color: #8B7355 !important; }\r\n\r\n\/* \ub85c\uace0 *\/\r\n\r\n.brand img { height: 48px !important; width: auto !important; }\r\n\r\n\/* hello-elementor \ud14c\ub9c8 \ucee8\ud14c\uc774\ub108 \uc81c\ud55c \ud574\uc81c *\/\r\n\r\n.elementor-section-wrap,\r\n\r\n.e-con-inner,\r\n\r\n.elementor-container { max-width: none !important; }\r\n\r\n\r\n\/* ========== LANG SWITCH \ub514\uc790\uc778 \uac15\ud654 (override) ========== *\/\r\n\/* \ucd94\uac00\uc77c: 2026-04-25 \/ \ubcc0\uacbd: \uae00\uc790 \ud0a4\uc6c0 + \uc640\uc778\uc0c9 \uc0ac\uac01 \ud14c\ub450\ub9ac + \ud638\ubc84 \ubc30\uacbd \ucc44\uc6c0 *\/\r\n\/* \uae30\uc874 .lang-switch \uaddc\uce59\ub4e4\uc740 \uadf8\ub300\ub85c \ub450\uace0, \uc774 \ube14\ub85d\uc758 \ud6c4\ud589 \uc6b0\uc120 \uc6d0\uce59\uc73c\ub85c \ub36e\uc5b4\uc500 *\/\r\n\/* .nav a !important \uacbd\uc7c1 \ub300\ube44: nav .lang-switch \ub85c specificity \uac15\ud654 *\/\r\n\r\nnav .lang-switch {\r\n font-size: 20px !important;\r\n font-weight: 500 !important;\r\n border: 1.5px solid #722F37 !important;\r\n padding: 8px 16px !important;\r\n border-radius: 0 !important;\r\n transition: background-color 0.3s ease, color 0.3s ease, border-color 0.3s ease !important;\r\n display: inline-block !important;\r\n}\r\n\r\n\/* \ub2e4\ud06c \ud5e4\ub354(\uc2a4\ud06c\ub864 \uc804) \u2014 \ud770 \uae00\uc528 + \uc640\uc778 \ud14c\ub450\ub9ac, \ud638\ubc84 \uc2dc \ubc30\uacbd \ucc44\uc6c0 *\/\r\n.site-header:not(.scrolled) nav .lang-switch {\r\n color: #FAF8F5 !important;\r\n background: transparent !important;\r\n}\r\n.site-header:not(.scrolled) nav .lang-switch:hover {\r\n background: #722F37 !important;\r\n color: #FAF8F5 !important;\r\n border-color: #722F37 !important;\r\n}\r\n\r\n\/* \ud654\uc774\ud2b8 \ud5e4\ub354(\uc2a4\ud06c\ub864 \ud6c4) \u2014 \uac80\uc815 \uae00\uc528 + \uc640\uc778 \ud14c\ub450\ub9ac, \ud638\ubc84 \uc2dc \ubc30\uacbd \ucc44\uc6c0 + \uae00\uc528 \ud654\uc774\ud2b8 \ubc18\uc804 *\/\r\n.site-header.scrolled nav .lang-switch {\r\n color: #1A1613 !important;\r\n background: transparent !important;\r\n}\r\n.site-header.scrolled nav .lang-switch:hover {\r\n background: #722F37 !important;\r\n color: #FAF8F5 !important;\r\n border-color: #722F37 !important;\r\n}\r\n\r\n\/* ========== \/LANG SWITCH \ub514\uc790\uc778 \uac15\ud654 ========== *\/\r\n\n.site-header{position:fixed;top:0;left:0;right:0;z-index:9999;padding:18px 0;background:rgba(255,255,255,0.97);backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);border-bottom:none;transition:padding 0.4s}.site-header.scrolled{padding:14px 0}.atlas-home-btn{display:inline-flex;align-items:center;padding:10px 22px;background:var(--crimson);color:#FFFFFF!important;font-size:13px;letter-spacing:0.1em;text-transform:uppercase;font-weight:500;text-decoration:none!important;transition:all 0.3s;white-space:nowrap;margin-left:16px}.atlas-home-btn:hover{background:var(--crimson-deep);color:#FFFFFF!important}.atlas-home-btn{display:inline-flex;align-items:center;padding:10px 22px;background:var(--crimson);color:#FFFFFF!important;font-size:13px;letter-spacing:0.1em;text-transform:uppercase;font-family:var(--sans);font-weight:500;text-decoration:none!important;transition:all 0.3s;white-space:nowrap;}.atlas-home-btn:hover{background:var(--crimson-deep);color:#FFFFFF!important;}.header-inner{width:min(1400px,calc(100vw - 48px));margin:0 auto;display:flex;align-items:center;justify-content:space-between}.brand{display:inline-flex!important;align-items:center!important;line-height:0}.brand img{height:40px!important;width:auto!important;display:block!important}.nav{display:flex!important;flex-direction:row!important;gap:8px!important;align-items:center!important;list-style:none!important;margin:0!important;padding:0!important}.nav a{font-size:17px!important;letter-spacing:0.12em!important;text-transform:uppercase!important;text-decoration:none!important;color:var(--ink)!important;padding:8px 14px!important;white-space:nowrap!important;transition:color 0.3s!important;font-family:'Noto Sans KR',sans-serif!important}.nav a:hover{color:#8B7355!important}.mobile-toggle{display:none!important;flex-direction:column;gap:5px;padding:8px;background:none;border:none;cursor:pointer}.mobile-toggle span{display:block;width:22px;height:2px;background:#1A1613;transition:all 0.3s}#mobileNav{display:none;position:fixed;top:0;left:0;right:0;bottom:0;background:rgba(250,248,245,0.98);z-index:9998;flex-direction:column;align-items:center;justify-content:center;gap:32px}#mobileNav.open{display:flex}#mobileNav a{font-size:22px;letter-spacing:0.12em;text-transform:uppercase;color:#1A1613;text-decoration:none;font-family:'Noto Sans KR',sans-serif}@media(max-width:768px){.nav{display:none!important}.mobile-toggle{display:flex!important}}\n\/* ATLAS PRACTICE PAGE \u2014 site-header override *\/.site-header{background:rgba(255,255,255,0.97)!important;backdrop-filter:blur(12px)!important;-webkit-backdrop-filter:blur(12px)!important;border-bottom:1px solid rgba(26,22,19,0.12)!important}.site-header .nav a{color: var(--ink)!important}.site-header .mobile-toggle span{background:#1A1613!important}.site-header.scrolled{background:rgba(255,255,255,0.97)!important}.site-header.scrolled .nav a{color: var(--ink)!important}.site-header:not(.scrolled) .nav a{color: var(--ink)!important}.site-header:not(.scrolled) .mobile-toggle span{background:#1A1613!important}\n@media(max-width:768px){footer[style*=\"1A1613\"]{padding:48px 24px 28px!important}footer[style*=\"1A1613\"] .footer-grid-mobile{grid-template-columns:1fr!important;gap:32px!important}}\n\n\n\/* ========== WORDPRESS\/ASTRA RESET ========== *\/\nhtml,body,#page,.site-content,.entry-content,.ast-container{margin:0;padding-top:0!important;background:#FFFFFF!important}\n\n\/* ========== RESET & BASE ========== *\/\n*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}\nhtml{font-size:20px;scroll-behavior:smooth;-webkit-text-size-adjust:100%}\n@media(min-width:1400px){html{font-size:17px}}\n@media(min-width:1600px){html{font-size:20px}}\nbody{font-family:'Noto Sans KR',-apple-system,sans-serif;font-weight:300;color:var(--ink);background:var(--paper);line-height:1.7;overflow-x:hidden;-webkit-font-smoothing:antialiased}\nimg{max-width:100%;height:auto;display:block}\na{color:inherit;text-decoration:none!important}\nbutton{font:inherit;background:none;border:none;cursor:pointer;color:inherit}\n\n\/* ========== DESIGN TOKENS ========== *\/\n:root{\n --paper:#FFFFFF;\n --paper-2:#F5F5F5;\n --ink:#1A1613;\n --ink-2:#4A4441;\n --ink-3:#8A817A;\n --crimson:#722F37;\n --crimson-deep:#5A252C;\n --gold:#8B7355;\n --line:rgba(26,22,19,0.12);\n --serif-ko:'Noto Serif KR',serif;\n --serif-en:'Fraunces','Noto Serif KR',serif;\n --sans:'Noto Sans KR',sans-serif;\n --container:min(1400px,calc(100vw - 48px));\n --section-py:clamp(60px,7vw,120px);\n}\n\n\/* ========== HEADER ========== *\/\n.site-header{position:fixed;top:0;left:0;right:0;z-index:100;padding:18px 0;transition:padding 0.4s;background:rgba(255,255,255,0.97);backdrop-filter:blur(12px);-webkit-backdrop-filter:blur(12px);border-bottom:none}\n.site-header.scrolled{padding:14px 0}.atlas-home-btn{display:inline-flex;align-items:center;padding:10px 22px;background:var(--crimson);color:#FFFFFF!important;font-size:13px;letter-spacing:0.1em;text-transform:uppercase;font-weight:500;text-decoration:none!important;transition:all 0.3s;white-space:nowrap;margin-left:16px}.atlas-home-btn:hover{background:var(--crimson-deep);color:#FFFFFF!important}.atlas-home-btn{display:inline-flex;align-items:center;padding:10px 22px;background:var(--crimson);color:#FFFFFF!important;font-size:13px;letter-spacing:0.1em;text-transform:uppercase;font-family:var(--sans);font-weight:500;text-decoration:none!important;transition:all 0.3s;white-space:nowrap;}.atlas-home-btn:hover{background:var(--crimson-deep);color:#FFFFFF!important;}\n.header-inner{width:var(--container);margin:0 auto;display:flex;align-items:center;justify-content:space-between}\n.brand{display:inline-flex!important;align-items:center!important;line-height:0;visibility:visible!important;opacity:1!important}\n.brand img{height:40px!important;width:auto!important;display:block!important;visibility:visible!important;opacity:1!important}\n.nav{display:flex;gap:36px;align-items:center}\n.nav a{font-size:17px;font-weight:400;letter-spacing:0.03em;color: var(--ink);position:relative;padding:6px 0;transition:color 0.3s}\n.nav a:hover{color:var(--crimson)}\n\n\n.mobile-toggle{display:none}\n.mobile-nav{display:none}\n@media(max-width:768px){\n .nav{display:none}\n .mobile-toggle{display:flex!important;flex-direction:column;gap:6px;padding:8px;cursor:pointer;background:none;border:none;z-index:200}\n .mobile-toggle span{display:block!important;width:28px;height:2px;background:#1A1613}\n .mobile-nav{display:flex!important;flex-direction:column!important;position:fixed!important;top:0!important;left:0!important;right:0!important;bottom:0!important;background:#1A1613!important;z-index:999!important;padding:80px 32px 32px!important;gap:0!important;transform:translateX(100%)!important;transition:transform 0.4s cubic-bezier(0.16,1,0.3,1)!important;overflow-y:auto!important}\n .mobile-nav.open{transform:translateX(0)!important}\n .mobile-nav a{font-size:22px!important;color:#FAF8F5!important;padding:16px 0!important;border-bottom:1px solid rgba(250,248,245,0.1)!important;display:block!important;font-weight:300!important}\n}\n\n\/* ========== HERO ========== *\/\n.ca-hero{position:relative;padding:clamp(120px,12vw,160px) 0 clamp(80px,8vw,120px);margin-top:0;background:#0d1810;overflow:hidden;}.ca-hero::before{content:'';position:absolute;inset:0;z-index:0;background-image:url('https:\/\/atlaw.kr\/wp-content\/uploads\/2026\/04\/creativenerdtim-incheon-songdo-1022526-scaled.jpg');background-size:cover;background-position:center 55%;opacity:0.55;}.ca-hero::after{content:'';position:absolute;inset:0;z-index:1;background:linear-gradient(to bottom,rgba(8,4,6,0.2) 0%,rgba(8,4,6,0.1) 40%,rgba(8,4,6,0.75) 100%),linear-gradient(to right,rgba(8,4,6,0.65) 0%,rgba(8,4,6,0.1) 65%);}\n.ca-hero-inner{position:relative;z-index:2;width:100%;max-width:1000px;margin:0 auto;padding:0 clamp(24px,4vw,60px)}.ca-hero-sub{font-family:var(--sans);font-size:clamp(18px,1.8vw,24px);font-weight:300;letter-spacing:0.08em;color:rgba(250,248,245,0.85);margin-top:20px;}\n\n.ca-hero h1{font-family:var(--serif-ko);font-size:clamp(36px,5vw,60px);font-weight:700;color:#ffffff;margin:0 0 4px;line-height:1.15}\n.ca-hero h1 em{font-family:var(--serif-en);font-style:italic;font-weight:300;font-size:clamp(22px,3.5vw,42px);color:rgba(250,248,245,0.5);display:block;margin-top:6px;letter-spacing:0.01em}\n\n\n\/* ========== ANSWER BLOCK ========== *\/\n.ca-answer{background:#FFFFFF;padding:24px 0;margin:0 0 40px;font-size:20px;line-height:1.85;color:#2A2420}\n.ca-answer strong{color:var(--crimson)}\n\n\/* ========== SECTIONS ========== *\/\n.ca{font-family:var(--sans);color:var(--ink);line-height:1.72;margin:0;padding:0;background:#FFFFFF}\n.ca *{box-sizing:border-box}\n.ca-sec{padding:72px 0;border-bottom:none}\n.ca-sec:last-of-type{border-bottom:none}\n.ca-sec-inner{max-width:960px;margin:0 auto;padding:0 40px}\n\n.ca-sec h2{font-family:var(--serif-ko);font-size:28px;font-weight:600;color:var(--crimson);margin:0 0 32px;line-height:1.3;letter-spacing:-0.01em}\n.ca-sec h3{font-family:var(--serif-ko);font-size:21px;font-weight:500;color:#1A1714;margin:28px 0 10px;line-height:1.4}\n.ca-sec p{font-size:17.5px;line-height:1.88;color:#4A4540;margin:0 0 16px}\n.ca-sec ul{list-style:none;margin:0 0 16px;padding:0}\n.ca-sec ul li{font-size:17px;color:#4A4540;line-height:1.72;padding:7px 0 7px 18px;position:relative;border-bottom:none}\n.ca-sec ul li:last-child{border-bottom:none}\n.ca-sec ul li::before{content:'\u2219';position:absolute;left:0;color:var(--crimson);font-size:20px;line-height:1.5}\n.ca-sec ul li strong{color:#1A1714;font-weight:600}\n\n\/* ========== CARDS ========== *\/\n.ca-cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin:8px 0 32px}\n.ca-card{background:#ffffff;border:1px solid #E8E0D5;padding:24px 20px;transition:box-shadow 0.2s,transform 0.2s}\n.ca-card:hover{box-shadow:0 4px 16px rgba(114,47,55,0.1);transform:translateY(-2px)}.ca-card h4{font-family:var(--serif-ko);font-size:20px;font-weight:600;color:var(--crimson);margin:0 0 10px;line-height:1.3}\n.ca-card p{font-size:17.5px;color:#4A4540;line-height:1.65;margin:0}\n@media(max-width:768px){.ca-cards{grid-template-columns:1fr}}\n\n\/* ========== COMPARISON TABLE ========== *\/\n.ca-table-wrap{overflow-x:auto;margin:8px 0 32px}\n.ca-table{width:100%;border-collapse:collapse;font-size:17.5px;min-width:640px}\n.ca-table thead tr{background:#F5F0EB;border-top:1px solid #D6CFC7;border-bottom:2px solid #D6CFC7}\n.ca-table thead th{padding:12px 16px;text-align:center;color:#1A1613;font-weight:700;font-size:16px;letter-spacing:0.04em;white-space:nowrap;border:1px solid #D6CFC7}\n.ca-table tbody tr{border-bottom:1px solid #D6CFC7}\n.ca-table tbody tr:nth-child(even){background:#FAF8F5}\n.ca-table tbody td{padding:12px 16px;color:#4A4540;vertical-align:middle;line-height:1.65;text-align:center;border:1px solid #D6CFC7}\n.ca-table tbody td:first-child{font-weight:500;color:var(--ink);white-space:nowrap;text-align:center}\n.ca-table .highlight{color:var(--crimson);font-weight:600}\n\n\/* ========== 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p{font-size:20px;color:#4A4540;line-height:1.85;margin:0}\n.ca-notice cite{font-style:normal;font-size:12px;color:#8A817A;display:block;margin-top:8px}.ca-original{max-width:860px;margin:0 auto;padding:0;font-family:var(--sans)}.ca-original h2{font-family:var(--serif);font-size:clamp(24px,2.4vw,32px);font-weight:600;color:var(--crimson);margin:72px 0 20px;letter-spacing:-0.01em}.ca-original h3{font-family:var(--sans);font-size:clamp(16px,1.5vw,19px);font-weight:700;color:var(--ink);margin:40px 0 12px;letter-spacing:0.02em;text-transform:uppercase}.ca-original h4{font-family:var(--sans);font-size:16px;font-weight:600;color:var(--ink);margin:24px 0 8px}.ca-original p{font-family:var(--sans);font-size:17px;line-height:1.85;color:var(--ink-2);margin:0 0 16px}.ca-original ul,.ca-original ol{font-family:var(--sans);font-size:17px;line-height:1.85;color:var(--ink-2);margin:12px 0 20px;padding-left:24px}.ca-original li{margin-bottom:8px}.ca-original li::marker{font-size:11px}.ca-original strong{font-weight:600;color:var(--ink)}.ca-original .ca-notice{background:#FFFFFF;border:1px solid #E8E0D5;padding:20px 24px;margin:16px 0 24px}.ca-original table{width:100%;border-collapse:collapse;font-size:16px;margin:20px 0;font-family:var(--sans)}.ca-original table th{background:#FFFFFF;color:var(--ink);padding:12px 16px;text-align:center;font-weight:700;font-size:15px;font-family:var(--sans);border-bottom:2px solid var(--ink)}.ca-original table td{padding:12px 16px;border-bottom:1px solid #E8E0D5;vertical-align:top;text-align:center;font-family:var(--sans)}.ca-original table tr:nth-child(even){background:#FAFAFA}\n\n\/* ========== ELIGIBILITY ========== *\/\n.ca-eligibility{background:#FFFFFF;border:1px solid #E8E0D5;padding:28px 32px;margin:8px 0 24px}\n.ca-eligibility-title{font-size:11px;font-weight:600;letter-spacing:0.15em;text-transform:uppercase;color:var(--gold);margin-bottom:16px;padding-bottom:10px;border-bottom:none}\n.ca-elig-item{display:flex;gap:14px;padding:9px 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24px;display:flex;gap:20px;align-items:flex-start;margin-top:32px}\n.ca-atty-photo{width:72px;height:72px;border-radius:50%;object-fit:cover;flex-shrink:0}\n.ca-atty-info h4{font-family:var(--serif-ko);font-size:20px;font-weight:600;color:var(--ink);margin:0 0 4px}\n.ca-atty-info p{font-size:17.5px;color:#8A817A;line-height:1.7;margin:0}\n\n\/* ========== HUB (\uad00\ub828 \ud398\uc774\uc9c0) ========== *\/\n.ca-hub{background:#FFFFFF;border-top:none;border-bottom:none;padding:56px 0}\n.ca-hub-inner{max-width:960px;margin:0 auto;padding:0 40px}\n\n.ca-hub h2{font-family:var(--serif-ko);font-size:22px;font-weight:600;color:var(--ink);margin:0 0 8px}\n\n.ca-hub-grid{display:grid;grid-template-columns:repeat(6,1fr);gap:12px}.ca-hub-item:nth-child(1),.ca-hub-item:nth-child(2),.ca-hub-item:nth-child(3){grid-column:span 2}.ca-hub-item:nth-child(4),.ca-hub-item:nth-child(5){grid-column:span 3}\n.ca-hub-item{background:#fff;border:1px solid #E8E0D5;padding:18px 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rgba(139,115,85,0.4)}\n.footer-col p{font-size:17px;line-height:1.9;font-weight:300;margin:0}\n.footer-col a{display:block;color:rgba(250,248,245,0.9)}\n.footer-bottom{padding-top:24px;font-size:12px;color:rgba(250,248,245,0.4);letter-spacing:0.05em}\n@media(max-width:768px){.site-footer{padding:40px 24px 24px}.footer-grid{grid-template-columns:1fr;gap:32px}}\n@media(max-width:480px){.ca-hero h1{font-size:36px}.ca-sec-inner{padding:0 20px}.ca-hero-inner{padding:0 24px}.ca-hub-inner{padding:0 20px}}\n\n\n<\/style>\n<!-- HEADER -->\n<header class=\"site-header\" id=\"header\">\n <div class=\"header-inner\">\n <a href=\"https:\/\/atlaw.kr\/restruction\/\" class=\"brand\">\n <img decoding=\"async\" src=\"https:\/\/atlaw.kr\/wp-content\/uploads\/2022\/12\/%ED%95%9C%EA%B8%80_full_%EB%A1%9C%EA%B3%A0-removebg-preview.png\" alt=\"\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4\">\n <\/a>\n <nav class=\"nav\">\n <a href=\"https:\/\/atlaw.kr\/restruction\/#people\">People<\/a>\n <a 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href=\"https:\/\/atlaw.kr\/restruction\/\">\ud68c\uc0dd\u00b7\ud30c\uc0b0 \uc13c\ud130<\/a>\n<\/nav>\n\n<!-- HERO -->\n<section class=\"ca-hero\">\n <div class=\"ca-hero-inner\">\n <h1>\uae30\uc5c5(\ubc95\uc778)\ud68c\uc0dd<\/h1>\n <p class=\"ca-hero-sub\">05. \ud68c\uc0dd\uacc4\ud68d\uc548<\/p>\n\n\n <\/div>\n<\/section>\n\n<div class=\"ca-hub\">\n <div class=\"ca-hub-inner\">\n <div class=\"ca-hub-grid\">\n <a href=\"https:\/\/atlaw.kr\/restruction\/01-corporate-rehabilitation-overview\/\" class=\"ca-hub-item\">\n <p class=\"ca-hub-item-title\">01. \ubc95\uc778\ud68c\uc0dd \uc548\ub0b4<\/p>\n <p class=\"ca-hub-item-desc\">\uae30\uc5c5(\ubc95\uc778)\ud68c\uc0dd \uc81c\ub3c4 \uac1c\uc694 \ubc0f \ud575\uc2ec \uac1c\ub150<\/p>\n <span class=\"ca-hub-item-arrow\">\u2192<\/span>\n <\/a>\n <a href=\"https:\/\/atlaw.kr\/restruction\/02-corporate-rehabilitation-application\/\" class=\"ca-hub-item\">\n <p class=\"ca-hub-item-title\">02. \ubc95\uc6d0 \uc81c\ucd9c \uc11c\ub958<\/p>\n <p class=\"ca-hub-item-desc\">\uc2e0\uccad \uc2dc \ud544\uc694\ud55c \ubaa8\ub4e0 \uc11c\ub958 \ubaa9\ub85d<\/p>\n <span class=\"ca-hub-item-arrow\">\u2192<\/span>\n <\/a>\n <a href=\"https:\/\/atlaw.kr\/restruction\/03-corporate-rehabilitation-documents\/\" class=\"ca-hub-item\">\n <p class=\"ca-hub-item-title\">03. \uc900\ube44\uc11c\ub958<\/p>\n <p class=\"ca-hub-item-desc\">\ub0b4\ubd80 \uc900\ube44 \uc11c\ub958 \ubc0f \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/p>\n <span class=\"ca-hub-item-arrow\">\u2192<\/span>\n <\/a>\n <a href=\"https:\/\/atlaw.kr\/restruction\/04-corporate-rehabilitation-procedure\/\" class=\"ca-hub-item\">\n <p class=\"ca-hub-item-title\">04. \ud68c\uc0dd \uc808\ucc28<\/p>\n <p class=\"ca-hub-item-desc\">\uc2e0\uccad\ubd80\ud130 \uc885\uacb0\uae4c\uc9c0 \ub2e8\uacc4\ubcc4 \uc808\ucc28<\/p>\n <span class=\"ca-hub-item-arrow\">\u2192<\/span>\n <\/a>\n <a href=\"https:\/\/atlaw.kr\/restruction\/05-corporate-rehabilitation-plan\/\" class=\"ca-hub-item\">\n <p class=\"ca-hub-item-title\">05. \ud68c\uc0dd\uacc4\ud68d\uc548<\/p>\n <p class=\"ca-hub-item-desc\">\ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131 \ubc29\ubc95\uacfc \uc804\ub7b5<\/p>\n <span class=\"ca-hub-item-arrow\">\u2192<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n\n\n\n\n<!-- MAIN CONTENT -->\n<div class=\"ca\">\n\n\n<!-- ORIGINAL CONTENT -->\n<div class=\"ca-original\">\n<h2 id=\"section1\">\uc81c1\ubd80: \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \ubc95\uc801 \uadfc\uac70\uc640 \uae30\ubcf8 \uac1c\ub150<\/h2>\n<h3>1.1 \ubc95\uc801 \uadfc\uac70<\/h3>\n<div class=\"ca-notice\">\n<p><strong>\ucc44\ubb34\uc790 \ud68c\uc0dd \ubc0f \ud30c\uc0b0\uc5d0 \uad00\ud55c \ubc95\ub960(\ucc44\ubb34\uc790\ud68c\uc0dd\ubc95) \uc81c193\uc870<\/strong>\uc5d0 \uadfc\uac70\ud558\uc5ec \uc791\uc131\ub418\ub294 \ubc95\uc815 \ubb38\uc11c<\/p>\n<p>\ucc44\ubb34\uc790 \ub610\ub294 \uadf8 \uc0ac\uc5c5\uc758 \ud6a8\uc728\uc801\uc778 \ud68c\uc0dd\uc744 \uc704\ud55c \uc774\ud574\uad00\uacc4\uc778\uc758 \uad8c\ub9ac\ubcc0\uacbd \ubc0f \ubcc0\uc81c\ubc29\ubc95, \ucc44\ubb34\uc790\uc758 \uc870\uc9c1\ubcc0\uacbd\uc0c1\ud669 \ub4f1\uc5d0 \uad00\ud55c \uc870\ud56d\uc744 \uc815\ud55c \uac83\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<p>\uad00\uacc4\uc778\uc9d1\ud68c\uc758 \uc2ec\uc758\uc640 \uacb0\uc758\ub97c \uac70\uccd0 \ubc95\uc6d0\uc758 \uc778\uac00\uacb0\uc815\uc744 \ubc1b\uc74c\uc73c\ub85c\uc368 <strong>\ud68c\uc0dd\uacc4\ud68d<\/strong>\uc73c\ub85c\uc11c\uc758 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ucc44\ubb34\uc790\uc758 \uc7ac\uac74\uacfc \uc774\ud574\uad00\uacc4\uc778\uc758 \uad8c\ub9ac \uc870\uc815\uc744 \uc704\ud55c \ud575\uc2ec \ubb38\uc11c\ub85c\uc11c, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\ud55c \uc6b4\uc601\uacfc \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc778\uc758 \uade0\ud615 \uc788\ub294 \uc774\uc775 \ubcf4\uc7a5\uc744 \ubaa9\ud45c\ub85c \ud558\ub294 \uc885\ud569\uc801\uc778 \uacc4\ud68d\uc11c\uc785\ub2c8\ub2e4.<\/p>\n<h3>1.2 \uc81c\ucd9c \uc8fc\uccb4 \ubc0f \uae30\uac04<\/h3>\n<p><strong>\uad00\ub9ac\uc778\uc758 \uc758\ubb34\uc0ac\ud56d<\/strong>\uc774\uba70, \ucc44\ubb34\uc790\u00b7\ubaa9\ub85d\uae30\uc7ac\ub098 \uc2e0\uace0\ud55c \ucc44\uad8c\uc790\u00b7\uc8fc\uc8fc\ub3c4 \ubc95\uc6d0\uc774 \uc815\ud55c \uae30\uac04 \ub0b4\uc5d0 \uc81c\ucd9c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubd80\ucc44\uc758 2\ubd84\uc758 1 \uc774\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \ucc44\uad8c\uc744 \uac00\uc9c4 \ucc44\uad8c\uc790\ub098 \uc774\ub7ec\ud55c \ucc44\uad8c\uc790\uc758 \ub3d9\uc758\ub97c \uc5bb\uc740 \ucc44\ubb34\uc790\ub294 \ud68c\uc0dd\uc808\ucc28\uac1c\uc2dc \uc804\uae4c\uc9c0 \ud68c\uc0dd\uacc4\ud68d\uc548\uc744 \uc0ac\uc804 \uc81c\ucd9c \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n<p>\ubc95\uc6d0\uc740 \ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \uc2dc <strong>\uc870\uc0ac\uae30\uac04 \uc885\ub8cc \ud6c4 4\uac1c\uc6d4 \uc774\ub0b4<\/strong> \ub4f1\uc73c\ub85c \uc81c\ucd9c\uae30\uac04\uc744 \uc815\ud569\ub2c8\ub2e4.<\/p>\n<h3>1.3 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \ubcf8\uc9c8\uc801 \ubaa9\uc801<\/h3>\n<div class=\"feature-grid\">\n<div class=\"feature-card\">\n<h4>\uac00\uce58 \uadf9\ub300\ud654<\/h4>\n<p>\uae30\uc5c5\uc744 \uc989\uc2dc \uccad\uc0b0\ud558\ub294 \uac83\ubcf4\ub2e4 \ud68c\uc0dd\uc744 \ud1b5\ud574 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \ub354 \ub192\uc740 \uac00\uce58\ub97c \ubc30\ubd84\ud558\ub294 \uac83<\/p>\n<\/div>\n<div class=\"feature-card\">\n<h4>\ubbf8\ub798 \ube44\uc804 \uc81c\uc2dc<\/h4>\n<p>\uae30\uc5c5\uc774 \uc7ac\ubb34\uc801, \uc6b4\uc601\uc801\uc73c\ub85c \uc815\uc0c1\ud654\ub418\uc5b4 \uc9c0\uc18d \uac00\ub2a5\ud55c \uae30\uc5c5\uc73c\ub85c \uac70\ub4ed\ub0a0 \uc218 \uc788\ub294 \uad6c\uccb4\uc801\uc778 \uacbd\ub85c\ub97c \uc81c\uc2dc\ud558\ub294 \uac83<\/p>\n<\/div>\n<\/div>\n<p>\ud30c\uc0b0 \uc704\uae30\uc5d0 \ucc98\ud55c \uae30\uc5c5\uc758 \uc0dd\uc874\uacfc \ubd80\ud65c\uc744 \uc704\ud55c \uac00\uc7a5 \ud575\uc2ec\uc801\uc778 \ubc95\uc801, \uc804\ub7b5\uc801 \uccad\uc0ac\uc9c4\uc785\ub2c8\ub2e4. \ucc44\ubb34\uc790, \ucc44\uad8c\uc790, \uc8fc\uc8fc \ub4f1 \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc790 \uac04\uc758 \ubcf5\uc7a1\ud55c \uad8c\ub9ac\uad00\uacc4\ub97c \uc7ac\uc870\uc815\ud558\uace0, \ubc95\uc6d0\uc758 \uc778\uac00\ub97c \ud1b5\ud574 \ubc95\uc801 \uad6c\uc18d\ub825\uc744 \uac16\uac8c \ub418\ub294 \ud558\ub098\uc758 \uc0ac\ud68c\uc801 \uacc4\uc57d\uc785\ub2c8\ub2e4.<\/p>\n<h2 id=\"section2\">\uc81c2\ubd80: \ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\uc758 4\ub300 \uae30\ubcf8 \uc6d0\uce59<\/h2>\n<h3>2.1 \uacf5\uc815\u00b7\ud615\ud3c9\uc758 \uc6d0\uce59 (\ucc44\ubb34\uc790\ud68c\uc0dd\ubc95 \uc81c217\uc870)<\/h3>\n<p>\uad8c\ub9ac\uc758 \uc21c\uc704\ub97c \uace0\ub824\ud558\uc5ec \uc774\uc885(\u7570\u7a2e)\uc758 \uad8c\ub9ac\uc790\ub4e4 \uc0ac\uc774\uc5d0\ub294 \uacf5\uc815\ud558\uace0 \ud615\ud3c9\uc5d0 \ub9de\ub294 \ucc28\ub4f1\uc744 \ub450\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"success-box\">\n<h4>\uad8c\ub9ac\uc758 \ubc95\uc815 \uc21c\uc704<\/h4>\n<ol>\n<li><strong>\ud68c\uc0dd\ub2f4\ubcf4\uad8c<\/strong>: \ub2f4\ubcf4\ubb3c\uc5d0 \ub300\ud55c \uc6b0\uc120\ubcc0\uc81c\uad8c\uc744 \uac00\uc9c4 \ucc44\uad8c<\/li>\n<li><strong>\uc77c\ubc18\uc758 \uc6b0\uc120\uad8c\uc774 \uc788\ub294 \ud68c\uc0dd\ucc44\uad8c<\/strong>: \ubc95\ub960\uc5d0 \uc758\ud574 \uc6b0\uc120\uad8c\uc774 \ubd80\uc5ec\ub41c \ucc44\uad8c (\uc870\uc138, \uc784\uae08 \ub4f1)<\/li>\n<li><strong>\uc77c\ubc18 \ud68c\uc0dd\ucc44\uad8c<\/strong>: \uc704 \ub450 \ubc94\uc8fc\uc5d0 \uc18d\ud558\uc9c0 \uc54a\ub294 \uc77c\ubc18\uc801\uc778 \ud68c\uc0dd\ucc44\uad8c<\/li>\n<li><strong>\uc794\uc5ec\uc7ac\uc0b0\uc758 \ubd84\ubc30\uc5d0 \uad00\ud558\uc5ec \uc6b0\uc120\uc801 \ub0b4\uc6a9\uc774 \uc788\ub294 \uc885\ub958\uc758 \uc8fc\uc8fc\u00b7\uc9c0\ubd84\uad8c\uc790\uc758 \uad8c\ub9ac<\/strong>: \uc6b0\uc120\uc8fc \ub4f1 \ud2b9\ubcc4\ud55c \uad8c\ub9ac\ub97c \uac00\uc9c4 \uc8fc\uc8fc\uc758 \uad8c\ub9ac<\/li>\n<li><strong>\uc77c\ubc18 \uc8fc\uc8fc\u00b7\uc9c0\ubd84\uad8c\uc790\uc758 \uad8c\ub9ac<\/strong>: \ubcf4\ud1b5\uc8fc\uc8fc\uc758 \uad8c\ub9ac<\/li>\n<\/ol><\/div>\n<p>\ubc95\uc774 \uc815\ud55c \ucc44\uad8c\uc758 \uc6b0\uc120\uc21c\uc704\ub97c \uacc4\ud68d\uc548\uc774 \ubc18\ub4dc\uc2dc \uc874\uc911\ud574\uc57c \ud558\uba70, \uc120\uc21c\uc704 \uad8c\ub9ac\uc790\uac00 \uacc4\ud68d\uc548\uc5d0 \ub530\ub77c \ubcc0\uc81c\ubc1b\uae30 \uc804\uc5d0 \ud6c4\uc21c\uc704 \uad8c\ub9ac\uc790\uac00 \uba3c\uc800 \ubcc0\uc81c\ubc1b\ub294 \uac83\uc744 \uae08\uc9c0\ud569\ub2c8\ub2e4.<\/p>\n<h3>2.2 \ud3c9\ub4f1\uc758 \uc6d0\uce59<\/h3>\n<p>\uac19\uc740 \uc131\uc9c8\uc758 \uad8c\ub9ac\ub97c \uac00\uc9c4 \uc790 \uc0ac\uc774\uc5d0\uc11c\ub294 \ud68c\uc0dd\uacc4\ud68d\uc758 \uc870\uac74\uc744 \ud3c9\ub4f1\ud558\uac8c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"warning-box\">\n<h4>\uc608\uc678\uac00 \uc778\uc815\ub418\ub294 \uacbd\uc6b0<\/h4>\n<ul>\n<li>\ubd88\uc774\uc775\uc744 \ubc1b\ub294 \uc790\uc758 \ub3d9\uc758\uac00 \uc788\ub294 \ub54c<\/li>\n<li>\uc18c\uc561\ucc44\uad8c\uc790\uc5d0 \ub300\ud574 \ucc28\ub4f1\uc744 \ub450\uc5b4\ub3c4 \ud615\ud3c9\uc744 \ud574\ud558\uc9c0 \uc54a\ub294 \ub54c<\/li>\n<li>\uc911\uc18c\uae30\uc5c5\uc790\uc778 \uac70\ub798\uc0c1\ub300\ubc29\uc758 \ud68c\uc0dd\ucc44\uad8c\uc744 \uc6b0\ub300\ud558\ub294 \ub54c<\/li>\n<li>\ud2b9\uc218\uad00\uacc4\uc778\uc758 \ucc44\uad8c\uc744 \ubd88\uc774\uc775\ud558\uac8c \ucde8\uae09\ud558\ub294 \ub54c<\/li>\n<li>\ubd88\ub9ac\ud55c \ucde8\uae09\uc5d0 \ub300\ud574 \ud574\ub2f9 \uad8c\ub9ac\uc790\uac00 \ub3d9\uc758\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\uc18c\uc561 \ucc44\uad8c\uc758 \ubcc0\uc81c\ub97c \uc6b0\ub300\ud558\uc5ec \ud575\uc2ec \uacf5\uae09\ub9dd\uc744 \uc720\uc9c0\ud558\ub294 \uacbd\uc6b0<\/li>\n<li>\ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \ud6c4\uc758 \uc774\uc790\ub098 \uc704\uc57d\uae08 \ub4f1 \ud2b9\uc815 \uc131\uaca9\uc758 \ucc44\uad8c\uc5d0 \ucc28\ub4f1\uc744 \ub450\ub294 \uacbd\uc6b0<\/li>\n<li>\uae30\uc5c5\uc758 \uc7ac\uc815 \ud30c\ud0c4\uc5d0 \ucc45\uc784\uc774 \uc788\ub294 \uacbd\uc601\uc9c4\uc774\ub098 \ud2b9\uc218\uad00\uacc4\uc778\uc758 \ucc44\uad8c\uc5d0 \ub300\ud574 \ucc44\ubb34\uba74\uc81c\ub098 \ucd9c\uc790\uc804\ud658 \ub4f1 \ubd88\ub9ac\ud55c \uc870\uac74\uc744 \ubd80\uacfc\ud558\ub294 \uacbd\uc6b0<\/li>\n<\/ul><\/div>\n<h3>2.3 \uccad\uc0b0\uac00\uce58\ubcf4\uc7a5\uc758 \uc6d0\uce59<\/h3>\n<p>\uac01 \ucc44\uad8c\uc790\uac00 \ud68c\uc0dd\uacc4\ud68d\uc5d0 \uc758\ud574 \ubcc0\uc81c\ubc1b\ub294 \uae08\uc561\uc774 \ucc44\ubb34\uc790\ub97c \uccad\uc0b0\ud588\uc744 \ub54c \ubc1b\uc744 \uc218 \uc788\ub294 \ubc30\ub2f9\uc561\ubcf4\ub2e4 \uc801\uc5b4\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n<div class=\"ca-notice\">\n<h4>\ud575\uc2ec \uc694\uac74<\/h4>\n<ul>\n<li><strong>\uac1c\ubcc4 \ucc44\uad8c\uc790 \ub2e8\uc704<\/strong>\ub85c \uc801\uc6a9\ub418\uc5b4\uc57c \ud568<\/li>\n<li>\ucc44\uad8c\uc790\uac00 \uc790\ubc1c\uc801\uc73c\ub85c \ub3d9\uc758\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc608\uc678\uac00 \uc778\uc815\ub428<\/li>\n<li>\ucc44\uad8c\uc790\uac00 \ubcc0\uc81c\ubc1b\ub294 ‘\uac00\uce58’\ub780 \uba85\ubaa9\uc0c1\uc758 \ucd1d \ubcc0\uc81c\uc561\uc774 \uc544\ub2c8\ub77c, \ubbf8\ub798\uc5d0 \ubc1b\uac8c \ub420 \ubcc0\uc81c\uae08 \ud750\ub984\uc758 <strong>\ud604\uc7ac\uac00\uce58(Present Value)<\/strong>\ub85c \uacc4\uc0b0\ub428<\/li>\n<li>\uacc4\ud68d\uc548\uc740 \uae30\uc5c5\uc758 ‘\uacc4\uc18d\uae30\uc5c5\uac00\uce58’\uc640 ‘\uccad\uc0b0\uac00\uce58’\ub97c \uacf5\uc2dd\uc801\uc73c\ub85c \ube44\uad50 \ud3c9\uac00\ud55c \uc790\ub8cc\ub97c \ud3ec\ud568\ud574\uc57c \ud558\uba70, \uacc4\uc18d\uae30\uc5c5\uac00\uce58\uac00 \ub354 \ub192\ub2e4\ub294 \uc804\uc81c\ud558\uc5d0 \uc791\uc131\ub418\uc5b4\uc57c \ud568<\/li>\n<li>\ud560\uc778\uc728\uc740 \ucc44\ubb34\uc790\uc758 \uc8fc\uac70\ub798\uc740\ud589\uc774 \uc801\uc6a9\ud558\ub294 \uae30\uc5c5\uc790\uae08\ub300\ucd9c\uae08\ub9ac\ub97c \ucc38\uace0\ud558\uc5ec \uc124\uc815<\/li>\n<\/ul><\/div>\n<h3>2.4 \uc218\ud589\uac00\ub2a5\uc131\uc758 \uc6d0\uce59<\/h3>\n<p>\ucc44\ubb34\uc790\uac00 \ud68c\uc0dd\uacc4\ud68d\uc5d0 \uc815\ud574\uc9c4 \ucc44\ubb34\ubcc0\uc81c\uacc4\ud68d\uc744 \ubaa8\ub450 \uc774\ud589\ud558\uace0 \ub2e4\uc2dc \ud68c\uc0dd\uc808\ucc28\uc5d0 \ub4e4\uc5b4\uc624\uc9c0 \uc54a\uc744 \uc218 \uc788\ub294 \uac74\uc804\ud55c \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uad6c\ube44\ud558\uac8c \ub420 \uac00\ub2a5\uc131\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<div class=\"feature-grid\">\n<div class=\"feature-card\">\n<h4>\uc785\uc99d \uc694\uc18c<\/h4>\n<ul>\n<li>\ubcc0\uc81c\uc790\uae08 \uc870\ub2ec \uacc4\ud68d\uc758 \uc2e4\ud604\uac00\ub2a5\uc131<\/li>\n<li>\ud68c\uc0dd\uacc4\ud68d \uae30\uac04 \uc885\ub8cc \ud6c4\uc758 \uc9c0\uc18d\uacbd\uc601 \uac00\ub2a5\uc131<\/li>\n<li>\uc0c1\uc138\ud55c \uc0ac\uc5c5\uacc4\ud68d<\/li>\n<li>\ubbf8\ub798 \uc218\uc775 \ubc0f \ube44\uc6a9\uc5d0 \ub300\ud55c \ud569\ub9ac\uc801\uc778 \ucd94\uc815<\/li>\n<li>\uae30\uc5c5\uc774 \uc6b4\uc601 \ube44\uc6a9\uc744 \ucda9\ub2f9\ud558\uace0 \uacc4\ud68d\uc548\uc5d0 \ub530\ub978 \ucc44\ubb34\ub97c \uc0c1\ud658\ud560 \uc218 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc8fc\ub294 \uacac\uace0\ud55c \uc790\uae08\uc218\uc9c0\uacc4\ud68d<\/li>\n<\/ul><\/div>\n<\/div>\n<h2 id=\"section3\">\uc81c3\ubd80: \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uae30\uc7ac\uc0ac\ud56d<\/h2>\n<h3>3.1 \uc808\ub300\uc801 \uae30\uc7ac\uc0ac\ud56d (\ud544\uc218\uc801 \uae30\uc7ac\uc0ac\ud56d)<\/h3>\n<p>\ubc18\ub4dc\uc2dc \uae30\uc7ac\ud574\uc57c \ud558\ub294 \ud544\uc218 \uc694\uc18c\ub85c, \uc774\ub97c \ub204\ub77d\ud558\uba74 \ud68c\uc0dd\uacc4\ud68d\uc548\uc774 \ubd80\uc801\ubc95\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n<h4>3.1.1 \ud68c\uc0dd\ucc44\uad8c\uc790\u00b7\ud68c\uc0dd\ub2f4\ubcf4\uad8c\uc790\u00b7\uc8fc\uc8fc\u00b7\uc9c0\ubd84\uad8c\uc790\uc758 \uad8c\ub9ac\uc758 \uc804\ubd80 \ub610\ub294 \uc77c\ubd80\uc758 \ubcc0\uacbd<\/h4>\n<ul>\n<li>\uac01 \uc774\ud574\uad00\uacc4\uc778\uc758 \uad8c\ub9ac\uac00 \uc5b4\ub5bb\uac8c \ubcc0\uacbd\ub418\ub294\uc9c0 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc<\/li>\n<li>\ucc44\ubb34 \uae08\uc561 \uac10\uba74, \ubcc0\uc81c\uae30 \uc5f0\uc7a5, \uc774\uc790\uc728 \uc870\uc815 \ub4f1 \uad8c\ub9ac\uc870\uc815 \ub0b4\uc6a9<\/li>\n<li>\ucc44\ubb34 \ud0d5\uac10, \ubcc0\uc81c\uae30 \uc5f0\uc7a5, \uc774\uc790\uc728 \uc870\uc815, \ucd9c\uc790\uc804\ud658 \ub4f1 \uad6c\uc870\uc870\uc815\uc758 \ud575\uc2ec \ub0b4\uc6a9<\/li>\n<\/ul>\n<h4>3.1.2 \uacf5\uc775\ucc44\uad8c\uc758 \ubcc0\uc81c\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<ul>\n<li>\ud68c\uc0dd\uc808\ucc28 \uc218\ud589\uc5d0 \ud544\uc694\ud55c \ube44\uc6a9 \ub4f1 \uacf5\uc775\ucc44\uad8c\uc758 \ubcc0\uc81c\ubc29\ubc95\uc744 \uaddc\uc815<\/li>\n<li>\ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \uc774\ud6c4\uc758 \uc6d0\uc778\uc73c\ub85c \ubc1c\uc0dd\ud558\uac70\ub098 \ubc95\ub960\uc0c1 \ud2b9\ubcc4\ud55c \uc6b0\uc120\uad8c\uc774 \uc778\uc815\ub418\ub294 \ucc44\uad8c\uc758 \uc804\uc561 \ubcc0\uc81c \ubc29\ubc95<\/li>\n<li>\ud2b9\uc815 \uc870\uc138, \uadfc\ub85c\uc790\uc758 \uc784\uae08 \ubc0f \ud1f4\uc9c1\uae08, \ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \ud6c4\uc758 \ucc28\uc785\uae08 \ub4f1\uc774 \ub2e4\ub978 \ucc44\uad8c\ubcf4\ub2e4 \uc6b0\uc120\ud558\uc5ec \uc218\uc2dc\ub85c \uc804\uc561 \ubcc0\uc81c\ub418\ub294 \uac83\uc774 \uc6d0\uce59<\/li>\n<\/ul>\n<h4>3.1.3 \ucc44\ubb34\uc758 \ubcc0\uc81c\uc790\uae08\uc758 \uc870\ub2ec\ubc29\ubc95\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<p>\ubcc0\uc81c\uc5d0 \ud544\uc694\ud55c \uc790\uae08\uc744 \uc5b4\ub5bb\uac8c \ud655\ubcf4\ud560 \uac83\uc778\uc9c0 \uad6c\uccb4\uc801\uc778 \uacc4\ud68d\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"feature-grid\">\n<div class=\"feature-card\">\n<h4>\ubbf8\ub798 \uc601\uc5c5\ud65c\ub3d9\uc744 \ud1b5\ud55c \ud604\uae08\ud750\ub984<\/h4>\n<p>\ucd94\uc815\uc190\uc775\uacc4\uc0b0\uc11c\uc640 \uc790\uae08\uc218\uc9c0\ud45c\ub97c \ubc14\ud0d5\uc73c\ub85c \ud55c \uc601\uc5c5\ud604\uae08\ud750\ub984 \uacc4\ud68d<\/p>\n<\/div>\n<div class=\"feature-card\">\n<h4>\ube44\uc601\uc5c5\uc6a9 \uc790\uc0b0\ub9e4\uac01<\/h4>\n<p>\ubd80\ub3d9\uc0b0 \ub4f1 \ube44\ud575\uc2ec \uc790\uc0b0\uc758 \ub9e4\uac01\uc744 \ud1b5\ud55c \uc790\uae08\ud655\ubcf4 \uacc4\ud68d<\/p>\n<\/div>\n<div class=\"feature-card\">\n<h4>M&A\ub97c \ud1b5\ud55c \uc790\uae08\uc870\ub2ec<\/h4>\n<p>\uc81c3\uc790 \ud22c\uc790\uc720\uce58\ub098 \uc778\uc218\ud569\ubcd1\uc744 \ud1b5\ud55c \uc790\uae08\ud655\ubcf4<\/p>\n<\/div>\n<div class=\"feature-card\">\n<h4>\uc2e0\uaddc\ucc28\uc785<\/h4>\n<p>\ud68c\uc0dd\uacc4\ud68d \uc218\ud589\uc744 \uc704\ud55c \ucd94\uac00 \uc790\uae08\ucc28\uc785 \uacc4\ud68d (DIP \uae08\uc735 \ub4f1)<\/p>\n<\/div>\n<\/div>\n<h4>3.1.4 \ud68c\uc0dd\uacc4\ud68d\uc5d0\uc11c \uc608\uc0c1\ub41c \uc561\uc744 \ub118\ub294 \uc218\uc775\uae08\uc758 \uc6a9\ub3c4\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<ul>\n<li>\uacc4\ud68d \uc218\ub9bd \uc2dc \uc608\uc0c1\ud588\ub358 \uc218\uc775\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\uc758 \ucc98\ub9ac\ubc29\uc548\uc744 \uba85\uc2dc<\/li>\n<li>\ucc44\ubb34\uc758 \uc870\uae30 \ubcc0\uc81c, \uc0ac\uc5c5 \uc7ac\ud22c\uc790, \uc2e0\uc8fc\uc8fc\uc5d0 \ub300\ud55c \ubc30\ub2f9 \ub4f1\uc774 \ub420 \uc218 \uc788\uc74c<\/li>\n<li>\uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \uae0d\uc815\uc801\uc778 \ubbf8\ub798 \uc2dc\ub098\ub9ac\uc624\ub97c \uc81c\uc2dc\ud558\ub294 \uc5ed\ud560<\/li>\n<\/ul>\n<h4>3.1.5 \uc54c\uace0 \uc788\ub294 \uac1c\uc2dc\ud6c4\uae30\ud0c0\ucc44\uad8c\uc774 \uc788\ub294 \ub54c\uc5d0\ub294 \uadf8 \ub0b4\uc6a9<\/h4>\n<ul>\n<li>\ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \ud6c4 \ubc1c\uc0dd\ud55c \ucc44\uad8c\uc774 \uc788\ub2e4\uba74 \uc774\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc744 \uae30\uc7ac<\/li>\n<li>\ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \ud6c4\uc5d0 \ubc1c\uc0dd\ud588\uc73c\ub098 \uacf5\uc775\ucc44\uad8c\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294 \ucc44\uad8c \uc911, \uc54c\ub824\uc9c4 \uac83\uc774 \uc788\ub2e4\uba74 \uadf8 \ub0b4\uc6a9<\/li>\n<\/ul>\n<h3>3.2 \uc0c1\ub300\uc801 \uae30\uc7ac\uc0ac\ud56d (\uc870\uac74\ubd80 \ud544\uc218\uc0ac\ud56d)<\/h3>\n<p>\ud574\ub2f9\uc0ac\ud56d\uc774 \uc788\ub294 \uacbd\uc6b0 \ubc18\ub4dc\uc2dc \uae30\uc7ac\ud574\uc57c \ud558\ub294 \uc870\uac74\ubd80 \ud544\uc218\uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/p>\n<h4>3.2.1 \ubbf8\ud655\uc815 \ud68c\uc0dd\ucc44\uad8c, \ud68c\uc0dd\ub2f4\ubcf4\uad8c\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<ul>\n<li>\uc544\uc9c1 \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \ucc44\uad8c\uc774 \uc788\ub294 \uacbd\uc6b0 \uc774\uc5d0 \ub300\ud55c \ucc98\ub9ac\ubc29\uc548\uc744 \uba85\uc2dc<\/li>\n<li>\ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131 \uc2dc\uc810\uc5d0 \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \ud68c\uc0dd\ucc44\uad8c(\ubd84\uc7c1 \uc911\uc774\uac70\ub098 \uae08\uc561\uc774 \ud655\uc815\ub418\uc9c0 \uc54a\uc740 \ucc44\uad8c \ub4f1)\uc758 \ucc98\ub9ac\ubc29\uc548<\/li>\n<\/ul>\n<h4>3.2.2 \ubd84\uc7c1\uc774 \ud574\uacb0\ub418\uc9c0 \uc54a\uc740 \uad8c\ub9ac\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<ul>\n<li>\ucc44\uad8c\uc758 \uc874\uc7ac\ub098 \uae08\uc561\uc5d0 \ub300\ud574 \ub2e4\ud23c\uc774 \uc788\ub294 \uacbd\uc6b0\uc758 \ucc98\ub9ac\ubc29\ubc95\uc744 \uaddc\uc815<\/li>\n<li>\ud604\uc7ac \ubd84\uc7c1\uc774 \ud574\uacb0\ub418\uc9c0 \uc54a\uc740 \uad8c\ub9ac(\uc18c\uc1a1 \ub4f1 \uc9c4\ud589 \uc911\uc778 \ucc44\uad8c\uc774\ub098 \uad8c\ub9ac)\uc5d0 \ub300\ud55c \ucc98\ub9ac\ubc29\uc548<\/li>\n<\/ul>\n<h4>3.2.3 \ubcc0\uc81c\ud55c \ud68c\uc0dd\ucc44\uad8c \ub4f1\uc5d0 \uad00\ud55c \uc870\ud56d<\/h4>\n<ul>\n<li>\uc774\ubbf8 \ubcc0\uc81c\ub41c \ucc44\uad8c\uc774 \uc788\ub294 \uacbd\uc6b0 \uc774\uc5d0 \ub300\ud55c \uc870\ud56d\uc744 \ud3ec\ud568<\/li>\n<li>\uc808\ucc28 \uc9c4\ud589 \uc911 \ubcc0\uc81c\ub418\uac70\ub098 \uc18c\uba78\ub41c \ud68c\uc0dd\ucc44\uad8c\uc774 \uc788\ub2e4\uba74 \uadf8\uc5d0 \uad00\ud55c \uc870\ud56d<\/li>\n<\/ul>\n<h4>3.2.4 \ucc44\uad8c\uc790\ub4e4 \uc0ac\uc774\uc758 \uc6b0\uc120\ubcc0\uc81c \ud569\uc758\uac00 \uc788\ub294 \uacbd\uc6b0 \uadf8 \uc870\ud56d<\/h4>\n<p>\ucc44\uad8c\uc790 \uac04 \ubcc0\uc81c\uc21c\uc704\uc5d0 \ub300\ud55c \ubcc4\ub3c4 \ud569\uc758\uac00 \uc788\ub2e4\uba74 \uc774\ub97c \ubc18\uc601\ud569\ub2c8\ub2e4.<\/p>\n<h4>3.2.5 \ubd80\uc778\uad8c \ud589\uc0ac\ub85c \ubd80\ud65c\ub420 \uac00\ub2a5\uc131\uc774 \uc788\ub294 \ucc44\uad8c<\/h4>\n<p>\ucd94\ud6c4\ubcf4\uc644\uc2e0\uace0 \uae30\uac04 \uacbd\uacfc \ud6c4 \uad00\ub9ac\uc778\uc758 \ubd80\uc778\uad8c \ud589\uc0ac\ub85c \ubd80\ud65c\ub420 \uac00\ub2a5\uc131\uc774 \uc788\ub294 \ucc44\uad8c\uc774 \uc2e0\uace0\ub418\ub294 \uacbd\uc6b0\uc758 \uc870\uce58\uc785\ub2c8\ub2e4.<\/p>\n<h3>3.3 \uc784\uc758\uc801 \uae30\uc7ac\uc0ac\ud56d<\/h3>\n<p>\uae30\uc7ac\ud558\uc9c0 \uc54a\uc544\ub3c4 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc801\ubc95\uc131\uc5d0\ub294 \uc601\ud5a5\uc774 \uc5c6\uc73c\ub098, \uae30\uc7ac\ud574\uc57c\ub9cc \ud6a8\ub825\uc774 \uc788\ub294 \uc0ac\ud56d\ub4e4\uc785\ub2c8\ub2e4.<\/p>\n<h4>3.3.1 \uae30\uc5c5\uc9c0\ubc30\uad6c\uc870 \ubc0f \uc790\ubcf8\uad6c\uc870 \ubcc0\uacbd<\/h4>\n<ul>\n<li><strong>\uc601\uc5c5\uc774\ub098 \uc7ac\uc0b0\uc758 \uc591\ub3c4, \ucd9c\uc790\ub098 \uc784\ub300, \uacbd\uc601\uc758 \uc704\uc784<\/strong>: \uc0ac\uc5c5 \uad6c\uc870\uc870\uc815\uc744 \uc704\ud55c \uac01\uc885 \uac70\ub798\uc5d0 \uad00\ud55c \uc0ac\ud56d<\/li>\n<li><strong>\uc815\uad00\uc758 \ubcc0\uacbd<\/strong>: \ud68c\uc0ac\uc758 \uae30\ubcf8\uaddc\uce59 \ubcc0\uacbd\uc774 \ud544\uc694\ud55c \uacbd\uc6b0 \ud3ec\ud568<\/li>\n<li><strong>\uc774\uc0ac\u00b7\ub300\ud45c\uc774\uc0ac\uc758 \ubcc0\uacbd<\/strong>: \uacbd\uc601\uc9c4 \uad50\uccb4\uac00 \ud544\uc694\ud55c \uacbd\uc6b0 \uba85\uc2dc<\/li>\n<li><strong>\uc790\ubcf8\uc758 \uac10\uc18c<\/strong>: \uc2e4\uc9c8\uc801\uc778 \uc7ac\ubb34\uad6c\uc870 \uac1c\uc120\uc744 \uc704\ud55c \uc790\ubcf8\uac10\uc18c \uacc4\ud68d\uc744 \ud3ec\ud568<\/li>\n<li><strong>\uc2e0\uc8fc\ub098 \uc0ac\ucc44\uc758 \ubc1c\ud589<\/strong>: \ucd9c\uc790\uc804\ud658\uc774\ub098 \uc790\uae08\uc870\ub2ec\uc744 \uc704\ud55c \uc2e0\uc8fc \ubc1c\ud589 \uacc4\ud68d\uc744 \uaddc\uc815<\/li>\n<\/ul>\n<h4>3.3.2 \uc804\ub7b5\uc801 \uc0ac\uc5c5 \uc7ac\ud3b8<\/h4>\n<ul>\n<li><strong>\uc8fc\uc2dd\uc758 \ud3ec\uad04\uc801 \uad50\ud658 \ubc0f \uc774\uc804, \ud569\ubcd1, \ubd84\ud560, \ubd84\ud560\ud569\ubcd1<\/strong>: \uae30\uc5c5\uad6c\uc870\uc870\uc815\uc744 \uc704\ud55c \uac01\uc885 \uc870\uc9c1\uc7ac\ud3b8 \ubc29\uc548\uc744 \ud3ec\ud568<\/li>\n<li><strong>\ud68c\uc0ac\ubd84\ud560<\/strong>: \ud68c\uc0ac\ub97c \uacc4\ud68d\uc548\uc5d0 \ub530\ub77c \ub458 \uc774\uc0c1\uc758 \ubc95\uc778\uc73c\ub85c \ubd84\ud560 (\uc6b0\ub7c9 \uc0ac\uc5c5 \ubd80\ubb38\uc744 \ubd80\uc2e4 \ucc44\ubb34\ub85c\ubd80\ud130 \ubd84\ub9ac\ud558\uac70\ub098 ‘\uc6b0\ub7c9 \ud68c\uc0ac\/\ubd80\uc2e4 \ud68c\uc0ac’ \uad6c\uc870\ub97c \ub9cc\ub4dc\ub294 \ub370 \uc0ac\uc6a9)<\/li>\n<\/ul>\n<h2 id=\"section4\">\uc81c4\ubd80: \uad8c\ub9ac\ubcc0\uacbd \ubc0f \ubcc0\uc81c\ubc29\ubc95\uc758 \uad6c\uccb4\uc801 \ub0b4\uc6a9<\/h2>\n<h3>4.1 \uad8c\ub9ac\ubcc0\uacbd\uc758 \ub0b4\uc6a9<\/h3>\n<p>\ud68c\uc0dd\uacc4\ud68d\uc548\uc5d0\uc11c\ub294 \uac01 \uc774\ud574\uad00\uacc4\uc778\uc5d0 \ub300\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\ubc95\uc73c\ub85c \uad8c\ub9ac\ub97c \ubcc0\uc81c\ud558\uac70\ub098 \uc870\uc815\ud569\ub2c8\ub2e4.<\/p>\n<h4>4.1.1 \ud68c\uc0dd\ucc44\uad8c\uc790 \ubc0f \ud68c\uc0dd\ub2f4\ubcf4\uad8c\uc790<\/h4>\n<ul>\n<li><strong>\ucc44\uad8c \uae08\uc561\uc758 \uc77c\ubd80 \ud0d5\uac10(\ucc44\ubb34\uba74\uc81c)<\/strong>: \uc6d0\uae08\uc758 \uc77c\uc815 \ube44\uc728 \ud0d5\uac10<\/li>\n<li><strong>\ubcc0\uc81c\uae30 \uc5f0\uc7a5<\/strong>: \uc0c1\ud658 \uae30\uac04\uc758 \uc5f0\uc7a5<\/li>\n<li><strong>\uc774\uc790\uc728 \uc870\uc815<\/strong>: \uae30\uc874 \uc774\uc790\uc728\uc758 \uc870\uc815 \ub610\ub294 \uba74\uc81c<\/li>\n<li><strong>\ucd9c\uc790\uc804\ud658(\ucc44\ubb34\ub97c \uc8fc\uc2dd\uc73c\ub85c \uc804\ud658)<\/strong>: \ucc44\ubb34\ub97c \ud68c\uc0dd \ud6c4 \ud68c\uc0ac\uc758 \uc0c8\ub85c\uc6b4 \uc8fc\uc2dd\uc73c\ub85c \uc804\ud658<\/li>\n<\/ul>\n<h4>4.1.2 \uc8fc\uc8fc \uc9c0\ubd84\uad8c\uc790<\/h4>\n<ul>\n<li><strong>\uac10\uc790(\uc790\ubcf8\uac10\uc18c)<\/strong>: \uae30\uc874 \uc8fc\uc2dd\uc758 \uac00\uce58\ub97c \uac10\uc18c \ub610\ub294 \uc18c\uba78<\/li>\n<li><strong>\uc9c0\ubd84\uad6c\uc870 \ubcc0\uacbd<\/strong>: \uc81c3\uc790 \ubc30\uc815 \uc720\uc0c1\uc99d\uc790\ub098 \uc2e0\uaddc \uc8fc\uc2dd \ubc1c\ud589 \ub4f1\uc744 \ud1b5\ud55c \uc9c0\ubd84\uad6c\uc870 \ubcc0\uacbd<\/li>\n<\/ul>\n<h3>4.2 \ubcc0\uc81c \ubc29\ubc95\ub860 \ubd84\uc11d<\/h3>\n<h4>4.2.1 \ud604\uae08 \ubcc0\uc81c<\/h4>\n<ul>\n<li>\uac00\uc7a5 \uc9c1\uc811\uc801\uc778 \ubc29\ubc95<\/li>\n<li>\ubcc0\uc81c\uc728, \uac70\uce58\uae30\uac04, \uadf8\ub9ac\uace0 \ud1b5\uc0c1 10\ub144\uc778 \ubd84\ud560\uc0c1\ud658\uae30\uac04\uc744 \uba85\uc2dc<\/li>\n<li>\uacc4\ud68d\uc548\uc740 \uc0c8\ub85c\uc6b4 \ubcc0\uc81c \uae30\ud55c\uc744 \uc124\uc815\ud558\uace0, \ud604\uae08\ud750\ub984 \uac1c\uc120\uc744 \uc704\ud574 \ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \uc804 \uc774\uc790(\uac1c\uc2dc\uc804\uc774\uc790) \ubc0f \uac1c\uc2dc \ud6c4 \uc774\uc790(\uac1c\uc2dc\ud6c4\uc774\uc790)\uc758 \uba74\uc81c\ub97c \ud3ec\ud568\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc74c<\/li>\n<\/ul>\n<h4>4.2.2 \ucd9c\uc790\uc804\ud658 (Debt-for-Equity Swap)<\/h4>\n<ul>\n<li>\ubd80\ucc44\ub97c \uc904\uc774\ub294 \ud575\uc2ec\uc801\uc778 \ub3c4\uad6c<\/li>\n<li>\ud68c\uc0dd\ucc44\uad8c\uc758 \uc77c\ubd80 \ub610\ub294 \uc804\ubd80\ub97c \ud68c\uc0dd \ud6c4 \ud68c\uc0ac\uc758 \uc0c8\ub85c\uc6b4 \uc8fc\uc2dd\uc73c\ub85c \uc804\ud658<\/li>\n<li>\uc7ac\ubb34\uc0c1\ud0dc\ud45c\ub97c \uac1c\uc120\ud558\uace0 \ucc44\uad8c\uc790\uc758 \uc774\ud574\uad00\uacc4\ub97c \ud68c\uc0ac\uc758 \ubbf8\ub798 \uc131\uacf5\uacfc \uc77c\uce58\uc2dc\ud0a4\ub294 \ud6a8\uacfc<\/li>\n<li>\u2460\uc790\ubcf8\uac10\uc18c\ub97c \ud1b5\ud55c \uae30\uc874 \uc8fc\uc2dd\uc758 \ud76c\uc11d, \u2461\ud68c\uc0dd\ucc44\uad8c\uc758 \uc2e0\uc8fc\uc804\ud658, \u2462\uc8fc\uc2dd\uc7ac\ubcd1\ud569\uc744 \ud1b5\ud55c \uc790\ubcf8\uae08 \uc801\uc815\ud654\uc758 3\ub2e8\uacc4\ub85c \uc9c4\ud589<\/li>\n<\/ul>\n<h4>4.2.3 \uae30\ud55c \uc720\uc608 \ubc0f \uc774\uc790 \uba74\uc81c<\/h4>\n<ul>\n<li>\ubcc0\uc81c\uae30 \uc5f0\uc7a5 \ubc0f \uc774\uc790\uc870\uc815<\/li>\n<li>\ud604\uae08\ud750\ub984 \uac1c\uc120\uc744 \uc704\ud55c \uc870\uce58<\/li>\n<\/ul>\n<h3>4.3 \ucc44\uad8c\uc790 \uadf8\ub8f9\ubcc4 \ucc28\ub4f1 \ubcc0\uc81c\uacc4\ud68d \uc2e4\uc81c \uc0ac\ub840 (\uad6d\uc77c\uc81c\uc9c0)<\/h3>\n<h4>4.3.1 \ud68c\uc0dd\ub2f4\ubcf4\uad8c\uc790 (\uc740\ud589 \ub300\ucd9c)<\/h4>\n<ul>\n<li><strong>\uc6d0\uae08 \ubcc0\uc81c\uc728<\/strong>: 100%<\/li>\n<li><strong>\uac1c\uc2dc\ud6c4\uc774\uc790<\/strong>: \uc774\uc728 \uc801\uc6a9\ud558\uc5ec \ud604\uae08 \ubcc0\uc81c<\/li>\n<li><strong>\ubcc0\uc81c \ubc29\ubc95<\/strong>: \ud604\uae08<\/li>\n<li><strong>\uac70\uce58 \uae30\uac04<\/strong>: 1\ub144<\/li>\n<li><strong>\uc0c1\ud658 \uae30\uac04<\/strong>: 9\ub144<\/li>\n<li><strong>\ud2b9\uc9d5<\/strong>: \ub2f4\ubcf4\ubb3c\uc758 \uac00\uce58\ub97c \ubc14\ud0d5\uc73c\ub85c \uc6d0\uae08 100%\uc640 \uc0c1\ub2f9\ud55c \uc218\uc900\uc758 \uac1c\uc2dc\ud6c4\uc774\uc790\ub97c \ud604\uae08\uc73c\ub85c \ubcc0\uc81c, \ub2f4\ubcf4\uad8c\uc790\uc758 \uac15\ub825\ud55c \ubc95\uc801 \uc9c0\uc704\ub97c \ubc18\uc601<\/li>\n<\/ul>\n<h4>4.3.2 \ud68c\uc0dd\ucc44\uad8c\uc790 (\uc77c\ubc18 \uc0c1\uac70\ub798)<\/h4>\n<ul>\n<li><strong>\uc6d0\uae08 \ubcc0\uc81c\uc728<\/strong>: 100%<\/li>\n<li><strong>\uac1c\uc2dc\ud6c4\uc774\uc790<\/strong>: \uba74\uc81c<\/li>\n<li><strong>\ubcc0\uc81c \ubc29\ubc95<\/strong>: \ud604\uae08<\/li>\n<li><strong>\uac70\uce58 \uae30\uac04<\/strong>: 1\ub144<\/li>\n<li><strong>\uc0c1\ud658 \uae30\uac04<\/strong>: 9\ub144<\/li>\n<li><strong>\ud2b9\uc9d5<\/strong>: \uc6d0\uae08 100%\ub97c \ud604\uae08\uc73c\ub85c \ubcc0\uc81c\ubc1b\uc558\uc73c\ub098 \uac1c\uc2dc\ud6c4\uc774\uc790\ub294 \uba74\uc81c, \ud5a5\ud6c4 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \ud544\uc218\uc801\uc778 \uacf5\uae09\uc5c5\uccb4\uc640\uc758 \uad00\uacc4\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud55c \uc804\ub7b5\uc801 \uacb0\uc815<\/li>\n<\/ul>\n<h4>4.3.3 \ud68c\uc0dd\ucc44\uad8c\uc790 (\ud2b9\uc218\uad00\uacc4\uc778)<\/h4>\n<ul>\n<li><strong>\uc6d0\uae08 \ubcc0\uc81c\uc728<\/strong>: 100%<\/li>\n<li><strong>\uac1c\uc2dc\ud6c4\uc774\uc790<\/strong>: \uba74\uc81c<\/li>\n<li><strong>\ubcc0\uc81c \ubc29\ubc95<\/strong>: \ucd9c\uc790\uc804\ud658<\/li>\n<li><strong>\uac70\uce58 \uae30\uac04<\/strong>: \ud574\ub2f9 \uc5c6\uc74c<\/li>\n<li><strong>\uc0c1\ud658 \uae30\uac04<\/strong>: \ud574\ub2f9 \uc5c6\uc74c<\/li>\n<li><strong>\ud2b9\uc9d5<\/strong>: \ud2b9\uc815 \ub0b4\ubd80 \uad00\uacc4\uc790\uc758 \ucc44\uad8c\uc740 \uc804\uc561 \uc8fc\uc2dd\uc73c\ub85c \uc804\ud658, \uacbd\uc601 \uc2e4\ud328\uc758 \ucc45\uc784\uc744 \ubd84\ub2f4\ud558\ub294 \ubaa8\uc2b5\uc744 \ubcf4\uc5ec\uc8fc\uba74\uc11c \ud604\uae08 \uc720\ucd9c \uc5c6\uc774 \ubd80\ucc44\ub97c \uc870\uc815\ud558\ub294 \ud6a8\uacfc<\/li>\n<\/ul>\n<h4>4.3.4 \uc870\uc138 \ub4f1 \ucc44\uad8c<\/h4>\n<ul>\n<li><strong>\uc6d0\uae08 \ubcc0\uc81c\uc728<\/strong>: 100% (\uac00\uc0b0\uc138 \ud3ec\ud568)<\/li>\n<li><strong>\uac1c\uc2dc\ud6c4\uc774\uc790<\/strong>: \ud574\ub2f9 \uc5c6\uc74c<\/li>\n<li><strong>\ubcc0\uc81c \ubc29\ubc95<\/strong>: \ud604\uae08<\/li>\n<li><strong>\uac70\uce58 \uae30\uac04<\/strong>: 1\ub144 \uc774\ub0b4 \uc77c\uc2dc<\/li>\n<li><strong>\uc0c1\ud658 \uae30\uac04<\/strong>: \ud574\ub2f9 \uc5c6\uc74c<\/li>\n<li><strong>\ud2b9\uc9d5<\/strong>: \uac00\uc0b0\uc138\ub97c \ud3ec\ud568\ud55c \uc6d0\uae08 100%\ub97c \ubcc0\uc81c\ud574\uc57c \ud558\uc9c0\ub9cc, \uacc4\ud68d\uc548\uc5d0 \uc815\ud574\uc9c4 \ubcc0\uc81c\uae30\uc77c\uae4c\uc9c0 \uac15\uc81c \uc9d5\uc218 \uc808\ucc28\uac00 \uc720\uc608\ub418\ub294 \ud61c\ud0dd<\/li>\n<\/ul>\n<h3>4.4 \uc77c\ubc18\uc801\uc778 \ubcc0\uc81c \ud328\ud134<\/h3>\n<h4>4.4.1 \ud68c\uc0dd\ub2f4\ubcf4\uad8c<\/h4>\n<ul>\n<li>\ub2f4\ubcf4\ubb3c\uc758 \uac00\uce58 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc6b0\uc120\ubcc0\uc81c\ub97c \ubc1b\uc74c<\/li>\n<li>\uc2dc\uc778\ub41c \ud655\uc815\ucc44\uad8c\uc561\uc5d0 \ub300\ud574 \uc804\uc561 \ubcc0\uc81c\ud558\uac70\ub098 \uc77c\ubd80\ub294 \ud604\uae08\ubcc0\uc81c, \uc77c\ubd80\ub294 \ucd9c\uc790\uc804\ud658\ud558\ub294 \ubc29\uc2dd\uc774 \uc77c\ubc18\uc801<\/li>\n<\/ul>\n<h4>4.4.2 \ud68c\uc0dd\ucc44\uad8c<\/h4>\n<ul>\n<li>\uc131\uaca9\uc5d0 \ub530\ub77c \uae08\uc735\uae30\uad00 \ub300\uc5ec\ucc44\ubb34, \uc0c1\uac70\ub798\ucc44\ubb34, \ud2b9\uc218\uad00\uacc4\uc778 \ucc44\ubb34 \ub4f1\uc73c\ub85c \ubd84\ub958\ud558\uc5ec \uac01\uac01 \ub2e4\ub978 \ubcc0\uc81c\uc728\uacfc \ubc29\ubc95\uc744 \uc801\uc6a9<\/li>\n<li>\uc77c\ubc18\uc801\uc73c\ub85c 30-50%\uc758 \ud604\uae08\ubcc0\uc81c\uc640 \ub098\uba38\uc9c0 \ucd9c\uc790\uc804\ud658\uc744 \uc870\ud569\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc74c<\/li>\n<\/ul>\n<h4>4.4.3 \uc8fc\uc8fc\uad8c<\/h4>\n<ul>\n<li>\uae30\uc874 \uc8fc\uc8fc\uc758 \uc9c0\ubd84\uc740 \ub300\ud3ed \ud76c\uc11d\ub418\uba70, \uc790\ubcf8\uac10\uc18c\uc640 \ucd9c\uc790\uc804\ud658\uc744 \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uc8fc\uc8fc\uad6c\uc131\uc774 \uc774\ub8e8\uc5b4\uc9d0<\/li>\n<\/ul>\n<h2 id=\"section5\">\uc81c5\ubd80: \uc790\uae08\uc870\ub2ec\uacc4\ud68d \ubc0f \uc7ac\ubb34\uc801 \uc2e4\ud589\uacc4\ud68d<\/h2>\n<h3>5.1 \ubcc0\uc81c\uc790\uae08 \uc870\ub2ec\ubc29\ubc95 (\ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uacb0\uc815\ud558\ub294 \ud575\uc2ec \uc694\uc18c)<\/h3>\n<h4>5.1.1 \uc601\uc5c5\ud65c\ub3d9\uc744 \ud1b5\ud55c \uc790\uae08\ucc3d\ucd9c<\/h4>\n<ul>\n<li>\ucd94\uc815\uc190\uc775\uacc4\uc0b0\uc11c\uc640 \uc790\uae08\uc218\uc9c0\ud45c\ub97c \ubc14\ud0d5\uc73c\ub85c \ud55c \uc601\uc5c5\ud604\uae08\ud750\ub984 \uacc4\ud68d<\/li>\n<li>\ub9e4\ucd9c \ubc0f \ube44\uc6a9 \uc608\uce21\uc758 \uadfc\uac70\uac00 \ub418\ub294 \uc0ac\uc5c5\uc815\uc0c1\ud654 \ubc29\uc548\uc744 \uc0c1\uc138\ud788 \uae30\uc220<\/li>\n<li>\ub9e4\ucd9c\uc99d\ub300, \ube44\uc6a9\uc808\uac10 \ubc29\uc548 \ud3ec\ud568<\/li>\n<\/ul>\n<h4>5.1.2 \ube44\uc601\uc5c5\uc6a9 \uc790\uc0b0\ub9e4\uac01<\/h4>\n<ul>\n<li>\ubd80\ub3d9\uc0b0 \ub4f1 \ube44\ud575\uc2ec \uc790\uc0b0\uc758 \ub9e4\uac01\uc744 \ud1b5\ud55c \uc790\uae08\ud655\ubcf4 \uacc4\ud68d<\/li>\n<li>\ub9e4\uac01\ud560 \ube44\ud575\uc2ec \uc790\uc0b0\uc744 \ud2b9\uc815\ud558\uace0, \uc608\uc0c1 \uac00\uce58 \ubc0f \ub9e4\uac01 \uc2dc\uc810\uc744 \uc81c\uc2dc<\/li>\n<li>\ub9e4\uac01\uc2dc\uae30, \ub9e4\uac01\uae08\uc561, \ub9e4\uac01\ubd80\ub300\ube44\uc6a9, \uc138\uae08 \ub4f1\uc744 \uace0\ub824\ud55c \uc2e4\uc81c \uc720\uc785\uae08\uc561\uc73c\ub85c \uc0b0\uc815<\/li>\n<li>\ubd80\ub3d9\uc0b0\uc758 \uacbd\uc6b0 \uac10\uc815\ud3c9\uac00\uc561\uc5d0\uc11c \ubd80\ub300\ube44\uc6a9\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud568<\/li>\n<\/ul>\n<h4>5.1.3 M&A\ub97c \ud1b5\ud55c \uc790\uae08\uc870\ub2ec<\/h4>\n<ul>\n<li>\uc81c3\uc790 \ud22c\uc790\uc720\uce58\ub098 \uc778\uc218\ud569\ubcd1\uc744 \ud1b5\ud55c \uc790\uae08\ud655\ubcf4<\/li>\n<li>M&A \uacc4\uc57d\uc758 \uc870\uac74(\uc608: \uc778\uc218\uc790\ub85c\ubd80\ud130\uc758 \ud604\uae08 \uc720\uc785)\uc740 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc8fc\uc694 \ubcc0\uc81c\uc7ac\uc6d0\uc774 \ub428<\/li>\n<li>\uc778\uc218\uc790\uc758 \ud22c\uc790\uae08\uc740 \uacc4\ud68d\uc548\uc758 \uc870\uac74\uc5d0 \ub530\ub77c \ucc44\uad8c\uc790\ub4e4\uc5d0\uac8c \ubcc0\uc81c\ud558\ub294 \ub370 \uc0ac\uc6a9<\/li>\n<\/ul>\n<h4>5.1.4 \uc2e0\uaddc\ucc28\uc785 (DIP Financing)<\/h4>\n<ul>\n<li>\ud68c\uc0dd\uacc4\ud68d \uc218\ud589\uc744 \uc704\ud55c \ucd94\uac00 \uc790\uae08\ucc28\uc785 \uacc4\ud68d<\/li>\n<li>\uc2e0\uaddc \ucc28\uc785 \uacc4\ud68d\uc744 \uc0c1\uc138\ud788 \uc124\uba85<\/li>\n<li>\ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \ud6c4\uc758 \uc2e0\uaddc \uc790\uae08\uc740 \uc6b0\uc120\uc801\uc778 \uacf5\uc775\ucc44\uad8c\uc73c\ub85c \ucde8\uae09\ub418\uc5b4 \uc2e0\uaddc \ub300\uc8fc\uc5d0\uac8c \ub9e4\ub825\uc801\uc778 \ud22c\uc790 \uae30\ud68c\uac00 \ub420 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<h3>5.2 \ud544\uc218 \uc7ac\ubb34\uc11c\ub958<\/h3>\n<h4>5.2.1 10\uac1c\ub144 \ucd94\uc815 \uc190\uc775\uacc4\uc0b0\uc11c<\/h4>\n<ul>\n<li>\ubbf8\ub798\uc758 \ub9e4\ucd9c, \ub9e4\ucd9c\uc6d0\uac00, \ud310\ub9e4\uad00\ub9ac\ube44 \ubc0f \uc218\uc775\uc131\uc744 \uc608\uce21<\/li>\n<li>\ud1b5\uc0c1\uc801\uc778 \ubcc0\uc81c \uae30\uac04\uc778 10\ub144\uc5d0 \uac78\uce5c \uc0c1\uc138\ud55c \uc7ac\ubb34 \uc608\uce21<\/li>\n<\/ul>\n<h4>5.2.2 10\uac1c\ub144 \ucd94\uc815 \uc790\uae08\uc218\uc9c0\ud45c (\uac00\uc7a5 \uc911\uc694\ud55c \uc7ac\ubb34 \uc11c\ub958)<\/h4>\n<ul>\n<li>\uc601\uc5c5 \ubc0f \uc7ac\ubb34 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \ud604\uae08 \uc720\uc785\uacfc, \uc124\ube44 \ud22c\uc790 \ubc0f \uacc4\ud68d\uc548\uc5d0 \ub530\ub978 \ucc44\ubb34 \uc0c1\ud658 \ub4f1 \ud604\uae08 \uc720\ucd9c\uc744 \uc608\uce21<\/li>\n<li>\uacc4\ud68d \uae30\uac04 \ub0b4\ub0b4 \uae30\ub9d0 \ud604\uae08 \uc794\uace0\uac00 \ub9c8\uc774\ub108\uc2a4\uac00 \ub418\uc9c0 \uc54a\uc544\uc57c \ud568<\/li>\n<\/ul>\n<div class=\"ca-notice\">\n<h4>10\uac1c\ub144 \ucd94\uc815 \uc790\uae08\uc218\uc9c0\ud45c \uad6c\uc131<\/h4>\n<div class=\"ca-table-wrap\"><table class=\"ca-table\">\n<thead>\n<tr>\n<th>\ud56d\ubaa9<\/th>\n<th>1\ucc28 \uc5f0\ub3c4<\/th>\n<th>2\ucc28 \uc5f0\ub3c4<\/th>\n<th>…<\/th>\n<th>10\ucc28 \uc5f0\ub3c4<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"5\"><strong>I. \ud604\uae08 \uc720\uc785<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. \uc601\uc5c5\ud65c\ub3d9 \ud604\uae08\ud750\ub984<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>2. \uc790\uc0b0 \ub9e4\uac01 \ub300\uae08<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>3. \uc2e0\uaddc \uc790\uae08 \ucc28\uc785<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\uc720\uc785 \ud569\uacc4 (A)<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"5\"><strong>II. \ud604\uae08 \uc720\ucd9c<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. \uc124\ube44 \ud22c\uc790 (CAPEX)<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>2. \ud68c\uc0dd\uacc4\ud68d \ubcc0\uc81c\uae08<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\uc720\ucd9c \ud569\uacc4 (B)<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\uc21c\ud604\uae08\ud750\ub984 (A-B)<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\uae30\ucd08 \ud604\uae08<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>\uae30\ub9d0 \ud604\uae08<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div><\/div>\n<h4>5.2.3 \ucd94\uc815 \ub300\ucc28\ub300\uc870\ud45c<\/h4>\n<ul>\n<li>\uacc4\ud68d \uae30\uac04 \ub3d9\uc548\uc758 \uc7ac\ubb34\uc0c1\ud0dc \ubcc0\ud654 \uc608\uce21<\/li>\n<\/ul>\n<h2 id=\"section6\">\uc81c6\ubd80: \uad6c\uc870\uc870\uc815 \ubc29\uc548<\/h2>\n<h3>6.1 \ucd9c\uc790\uc804\ud658(Debt-Equity Swap)<\/h3>\n<p>\ud68c\uc0dd\ucc44\uad8c\uc758 \uc77c\ubd80 \ub610\ub294 \uc804\ubd80\ub97c \uc8fc\uc2dd\uc73c\ub85c \uc804\ud658\ud558\uc5ec \ubd80\ucc44\ub97c \uac10\uc18c\uc2dc\ud0a4\uace0 \uc790\ubcf8\uc744 \uc99d\uac00\uc2dc\ud0a4\ub294 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<div class=\"success-box\">\n<h4>\ucd9c\uc790\uc804\ud658 \uc9c4\ud589 \ub2e8\uacc4<\/h4>\n<ol>\n<li><strong>\uc790\ubcf8\uac10\uc18c\ub97c \ud1b5\ud55c \uae30\uc874 \uc8fc\uc2dd\uc758 \ud76c\uc11d<\/strong><\/li>\n<li><strong>\ud68c\uc0dd\ucc44\uad8c\uc758 \uc2e0\uc8fc\uc804\ud658<\/strong><\/li>\n<li><strong>\uc8fc\uc2dd\uc7ac\ubcd1\ud569\uc744 \ud1b5\ud55c \uc790\ubcf8\uae08 \uc801\uc815\ud654<\/strong><\/li>\n<\/ol><\/div>\n<h3>6.2 \uc601\uc5c5\uc591\ub3c4<\/h3>\n<p>\ud68c\uc0dd\uacc4\ud68d\uc5d0 \uc758\ud55c \uc601\uc5c5\uc591\ub3c4(\uc778\uac00\ud6c4 \uc601\uc5c5\uc591\ub3c4)\uc640 \ubc95\uc6d0 \ud5c8\uac00\uc5d0 \uc758\ud55c \uc601\uc5c5\uc591\ub3c4(\uc778\uac00\uc804 \uc601\uc5c5\uc591\ub3c4)\ub85c \uad6c\ubd84\ub429\ub2c8\ub2e4.<\/p>\n<div class=\"feature-grid\">\n<div class=\"feature-card\">\n<h4>\ud2b9\uc9d5<\/h4>\n<ul>\n<li>\uc601\uc5c5\uc591\ub3c4\ub97c \ud1b5\ud574 \ud575\uc2ec\uc0ac\uc5c5\uc740 \ubcf4\uc874\ud558\uace0 \ube44\ud575\uc2ec\uc0ac\uc5c5\uc740 \ub9e4\uac01\ud558\uc5ec \uad6c\uc870\uc870\uc815 \ud6a8\uacfc\ub97c \uc5bb\uc744 \uc218 \uc788\uc74c<\/li>\n<li>\uc0ac\uc5c5 \ubd80\ubb38\uc758 \uac00\uce58\uac00 \uae09\uaca9\ud788 \ud558\ub77d\ud558\ub294 \uac83\uc744 \ub9c9\uae30 \uc704\ud574 \ud544\uc694\ud55c \uacbd\uc6b0, \ubc95\uc6d0\uc758 \ud5c8\uac00\ub97c \ubc1b\uc544 \uacc4\ud68d\uc548 \uc778\uac00 \uc804\uc5d0 \uc601\uc5c5\uc591\ub3c4\ub97c \uc9c4\ud589\ud560 \uc218 \uc788\uc74c<\/li>\n<\/ul><\/div>\n<div class=\"feature-card\">\n<h4>\uacc4\ud68d\uc548 \uae30\uc7ac\uc0ac\ud56d<\/h4>\n<p>\uacc4\ud68d\uc548\uc5d0\ub294 \ub9e4\uac01\ub418\ub294 \uc0ac\uc5c5\uc758 \ubc94\uc704, \uc591\uc218\uc778, \ub9e4\uac01 \uac00\uaca9, \uadf8\ub9ac\uace0 \ub9e4\uac01 \ub300\uae08\uc774 \ucc44\uad8c\uc790 \ubcc0\uc81c\uc5d0 \uc5b4\ub5bb\uac8c \uc0ac\uc6a9\ub420 \uac83\uc778\uc9c0 \uc0c1\uc138\ud788 \uae30\uc220\ub418\uc5b4\uc57c \ud568<\/p>\n<\/div>\n<\/div>\n<h3>6.3 \uc870\uc9c1\uc7ac\ud3b8<\/h3>\n<p>\ud569\ubcd1, \ubd84\ud560, \ubd84\ud560\ud569\ubcd1 \ub4f1\uc744 \ud1b5\ud55c \uae30\uc5c5\uad6c\uc870 \uac1c\ud3b8\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/p>\n<h2 id=\"section7\">\uc81c7\ubd80: \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc2e4\ubb34\uc801 \uc791\uc131 \uace0\ub824\uc0ac\ud56d<\/h2>\n<h3>7.1 \ucc44\uad8c \ub0b4\uc5ed \uc815\ud655\uc131 \ud655\ubcf4<\/h3>\n<ul>\n<li>\uad00\ub9ac\uc778\uc740 \uc2dc\uc778\ub41c \ucd1d \ucc44\uad8c\uc561\uacfc \ucd94\ud6c4\ubcf4\uc644 \uc2e0\uace0\ub41c \ucc44\uad8c, \uc774\uc758\ucca0\ud68c, \uba85\uc758\ubcc0\uacbd \ub610\ub294 \uc18c\uba78\ub41c \ucc44\uad8c \ub4f1\uc758 \uae30\uc7ac\uc5d0 \ub204\ub77d\uc774\ub098 \uc624\ub958\uac00 \uc5c6\ub294\uc9c0 \ucca0\uc800\ud788 \uc810\uac80<\/li>\n<li>\uc2dc\ubd80\uc778\ud45c, \uc870\uc0ac\ubcf4\uace0\uc11c, \ucd94\ud6c4 \ubcf4\uc644 \uc2e0\uace0\uc11c, \uc774\uc758\ucca0\ud68c\ud5c8\uac00\uc11c \ub4f1\uacfc \ub300\uc870\ud558\uc5ec \ucc44\uad8c\uc561\uc774 \uc815\ud655\ud788 \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778<\/li>\n<\/ul>\n<h3>7.2 \uc790\uae08\uc870\ub2ec\uacc4\ud68d\uc758 \uc2e4\ud604\uac00\ub2a5\uc131<\/h3>\n<ul>\n<li><strong>\uc601\uc5c5\uc0c1 \uc790\uae08\uc870\ub2ec\uacc4\ud68d<\/strong>: \uc870\uc0ac\uc704\uc6d0\uc758 1\ucc28 \uc870\uc0ac\ubcf4\uace0\uc11c\uc5d0\uc11c \uc0b0\ucd9c\ub41c \uc190\uc775\uacc4\uc0b0\uacfc \uc790\uae08\uc218\uc9c0\uc5d0 \uae30\ucd08\ud558\uc5ec \uc791\uc131\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801<\/li>\n<li>\uc870\uc0ac\ubcf4\uace0\uc11c \uc81c\ucd9c \uc774\ud6c4 \uc0c1\ub2f9\ud55c \uae30\uac04\uc774 \uacbd\uacfc\ud558\uc5ec \uc601\uc5c5\ud658\uacbd\uc774 \ubcc0\ud654\ud588\ub2e4\uba74 \uc2e4\uc81c \uc601\uc5c5 \uc0c1\ud669\uc744 \ubc18\uc601\ud558\uc5ec \uc218\uc815\ud574\uc57c \ud568<\/li>\n<li><strong>\ube44\uc601\uc5c5\uc6a9 \uc790\uc0b0\ub9e4\uac01<\/strong>: \ub9e4\uac01\uc2dc\uae30, \ub9e4\uac01\uae08\uc561, \ub9e4\uac01\ubd80\ub300\ube44\uc6a9, \uc138\uae08 \ub4f1\uc744 \uace0\ub824\ud55c \uc2e4\uc81c \uc720\uc785\uae08\uc561\uc73c\ub85c \uc0b0\uc815<\/li>\n<li>\ubd80\ub3d9\uc0b0\uc758 \uacbd\uc6b0 \uac10\uc815\ud3c9\uac00\uc561\uc5d0\uc11c \ubd80\ub300\ube44\uc6a9\uc744 \uacf5\uc81c\ud55c \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud568<\/li>\n<\/ul>\n<h3>7.3 \uccad\uc0b0\uac00\uce58\ubcf4\uc7a5 \uac80\ud1a0<\/h3>\n<ul>\n<li>\uac01 \uc870\ubcc4\ub85c \ud604\uac00\ubcc0\uc81c\uc728\uacfc \uccad\uc0b0\ubc30\ub2f9\uc728\uc744 \ube44\uad50\uac80\ud1a0\ud558\uc5ec \uccad\uc0b0\uac00\uce58\ubcf4\uc7a5 \uc6d0\uce59\uc774 \ucda9\uc871\ub418\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud568<\/li>\n<li>\ud560\uc778\uc728\uc740 \ucc44\ubb34\uc790\uc758 \uc8fc\uac70\ub798\uc740\ud589\uc774 \uc801\uc6a9\ud558\ub294 \uae30\uc5c5\uc790\uae08\ub300\ucd9c\uae08\ub9ac\ub97c \ucc38\uace0\ud558\uc5ec \uc124\uc815<\/li>\n<\/ul>\n<h3>7.4 \uc8fc\uc8fc\uad8c \uc870\uc815\uc758 \uc801\uc815\uc131<\/h3>\n<ul>\n<li>\uae30\uc874 \uc8fc\uc8fc\uc758 \uad8c\ub9ac\ubcc0\uacbd \ud6c4 \ucd5c\uc885 \uc9c0\ubd84\uc728\uc774 \ud68c\uc0dd\ucc44\uad8c\uc758 \ud604\uac00\ubcc0\uc81c\uc728 \ucd5c\uc800\uce58\ubcf4\ub2e4 \ub0ae\uc740 \uc218\uce58\uc778\uc9c0 \ud655\uc778\ud558\uc5ec \uacf5\uc815\u00b7\ud615\ud3c9\uc758 \uc6d0\uce59\uc744 \uc900\uc218<\/li>\n<\/ul>\n<h3>7.5 \uc791\uc131\uc2dc \uc8fc\uc694 \uc720\uc758\uc0ac\ud56d<\/h3>\n<h4>7.5.1 \uacc4\ud68d\uc758 \ud604\uc2e4\uc131 \ud655\ubcf4<\/h4>\n<ul>\n<li>“\uc778\uac00\ub9cc \ubc1b\uc73c\uba74 \uadf8\ub9cc”\uc774\ub77c\ub294 \uc790\uc138\ub85c \uacfc\ub3c4\ud558\uac8c \ub099\uad00\uc801\uc774\uac70\ub098 \uc2e4\ud604 \uc5b4\ub824\uc6b4 \ub0b4\uc6a9\uc744 \ub123\uc9c0 \ub9d0\uc544\uc57c \ud568<\/li>\n<li>\uacc4\ud68d \uc778\uac00 \ud6c4\uc5d0\ub294 \ud574\ub2f9 \ub0b4\uc6a9\ub300\ub85c \uc774\ud589\ud574\uc57c \ud558\ubbc0\ub85c, \uc2e4\ud589\uc774 \ubd88\uac00\ub2a5\ud55c \uacc4\ud68d\uc740 \uacb0\uad6d \uc2e4\ud328\ub85c \ub3cc\uc544\uac10<\/li>\n<\/ul>\n<h4>7.5.2 \uc790\uae08\uc870\ub2ec \ubc0f \uc218\uc9c0\uacc4\ud68d\uc758 \ud604\uc2e4\uc131<\/h4>\n<ul>\n<li>\uc601\uc5c5\uc774\uc775 \uc804\ub9dd, \uc790\uc0b0\ub9e4\uac01 \ub300\uae08 \ub4f1 \ubcc0\uc81c\uc7ac\uc6d0\uc758 \ucd94\uc815\uc740 \ud68c\uacc4 \uc804\ubb38\uac00(\uc870\uc0ac\uc704\uc6d0)\uc758 \uc870\uc0ac\ubcf4\uace0\uc11c \ub370\uc774\ud130\uc5d0 \uae30\ucd08\ud558\uc5ec \uc218\ub9bd\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1<\/li>\n<li>\ubc95\uc6d0\uc774 \uc120\uc784\ud55c \uc870\uc0ac\uc704\uc6d0\uc758 1\ucc28 \uc870\uc0ac\ubcf4\uace0\uc11c\uc5d0 \ub098\ud0c0\ub09c \uc7ac\ubb34\uc608\uce21(\ub9e4\ucd9c, \uc601\uc5c5\uc774\uc775 \ub4f1)\uacfc \uc5b4\uae0b\ub098\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud558\uba70, \uc0c1\ud669 \ubcc0\ud654\uac00 \uc788\ub2e4\uba74 \uc2e4\uc81c \uc601\uc5c5\ud604\ud669\uc744 \ubc18\uc601\ud558\uc5ec \uc218\uc815<\/li>\n<\/ul>\n<h4>7.5.3 \uc790\uc0b0\ub9e4\uac01 \uacc4\ud68d\uc758 \ubcf4\uc218\uc801 \uc811\uadfc<\/h4>\n<ul>\n<li>\ubcf4\uc218\uc801\uc73c\ub85c \uc138\uc6cc\uc57c \ud568<\/li>\n<li>\ub9e4\uac01 \ub300\uc0c1 \uc790\uc0b0\uc758 \ud3c9\uac00\uc561, \ub9e4\uac01 \uc2dc\uae30\uc640 \uc138\uae08\u00b7\ube44\uc6a9\uc744 \uac10\uc548\ud55c \uc21c\uc218\uc775\uc744 \ud604\uc2e4\uc801\uc73c\ub85c \ucd94\uc0b0<\/li>\n<li>\ub2f4\ubcf4\uad8c\uc790 \uc694\uad6c\ub85c \uc131\uae09\ud558\uac8c \uc870\uae30\ub9e4\uac01\uc744 \uacb0\uc815\ud558\uba74 \uc800\uac00 \ub9e4\uac01 \uc704\ud5d8\uc774 \uc788\uc73c\ubbc0\ub85c \uc2e0\uc911\ud574\uc57c \ud568<\/li>\n<\/ul>\n<h4>7.5.4 \uc2e0\uaddc\ucc28\uc785 \uacc4\ud68d<\/h4>\n<ul>\n<li>\ud68c\uc0dd\ucd08\uae30\uc5d0\ub294 \uc5b4\ub824\uc6b0\ubbc0\ub85c \uac00\ub2a5\ud558\uba74 \ud68c\uc0dd\uae30\uac04 \ud6c4\ubc18\uc5d0 \uacc4\ud68d<\/li>\n<li>\ucc28\uc785\uaddc\ubaa8\ub3c4 \uc801\uc815 \uc218\uc900\uc744 \ub118\uc9c0 \uc54a\ub3c4\ub85d \ud574\uc57c \ud568<\/li>\n<li>\ud68c\uc0dd\uae30\uac04 \ub9d0\uae30\uc5d0 \ub2f4\ubcf4\uc5ec\ub825\uc774 \uc0dd\uae30\ub294 \uc790\uc0b0\uc744 \uc804\uc81c\ub85c \ud55c\ub2e4\uba74 \ub2f4\ubcf4\ubc94\uc704 \ub0b4\uc5d0\uc11c, \uc2e0\uc6a9\ucc28\uc785\uc740 \uc608\uc0c1 \uc774\uc775\uc73c\ub85c \uac10\ub2f9\uac00\ub2a5\ud55c \ubc94\uc704 \ub0b4\uc5d0\uc11c\ub9cc \uacc4\ud68d\uc5d0 \ubc18\uc601<\/li>\n<\/ul>\n<h4>7.5.5 \uad8c\ub9ac\ubcc0\uacbd\uacc4\ud68d\uc758 \ubc95\uc815 \uc21c\uc704 \uc900\uc218<\/h4>\n<ul>\n<li>\ubc95\uc815 \uc6b0\uc120\uc21c\uc704\uc5d0 \ubd80\ud569\ud574\uc57c \ud558\ubbc0\ub85c \uacf5\uc775\ucc44\uad8c, \ub2f4\ubcf4\uad8c, \uc870\uc138\u00b7\uc784\uae08\ucc44\uad8c, \uc77c\ubc18\ucc44\uad8c \uc21c\uc73c\ub85c \ubcc0\uc81c\uacc4\ud68d\uc744 \uc138\uc6b0\ub418 \ub3d9\uc77c\uc21c\uc704 \ucc44\uad8c\uc790\ub4e4 \uc0ac\uc774\uc758 \ud615\ud3c9\uc744 \uc9c0\ucf1c\uc57c \ud568<\/li>\n<\/ul>\n<h4>7.5.6 \uc138\ubb34\ud6a8\uacfc \uace0\ub824<\/h4>\n<ul>\n<li>\ucc44\ubb34\uba74\uc81c\ub098 \ucd9c\uc790\uc804\ud658\uc5d0 \ub530\ub978 \uc138\ubb34\ud6a8\uacfc\ub3c4 \uace0\ub824\ud574\uc57c \ud568<\/li>\n<li>\ucc44\ubb34\uba74\uc81c\ub85c \uc778\ud55c \uba74\uc81c\uc774\uc775\uc5d0 \uc138\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \ud68c\uc0dd\uacc4\ud68d\uc0c1\uc758 \ubcc0\uc81c\uc728\u00b7\ucd9c\uc790\uc804\ud658 \ube44\uc728\uc744 \uc815\ud560 \ub54c \uc774\ub7ec\ud55c \uc870\uc138 \ubd80\ub2f4\uae4c\uc9c0 \uac10\uc548<\/li>\n<\/ul>\n<h4>7.5.7 \uc99d\ube59\uc790\ub8cc \uc900\ube44<\/h4>\n<ul>\n<li>\uacc4\ud68d\uc758 \uc2e4\ud604\uac00\ub2a5\uc131\uc744 \uc99d\uba85\ud558\ub294 \uc790\ub8cc\ub97c \ucda9\ubd84\ud788 \uc900\ube44\ud574\uc57c \ud568<\/li>\n<li>\uc790\uae08\uc870\ub2ec\u00b7\ud604\uae08\ud750\ub984 \uacc4\ud68d\ud45c, DIP \uae08\uc735\uc57d\uc815\uc11c \uc0ac\ubcf8, \uc790\uc0b0 \ub9e4\uac01 \uc608\uc0c1\uac00\uce58\uc5d0 \ub300\ud55c \uac10\uc815\ud3c9\uac00\uc11c \ub4f1\uc744 \ud568\uaed8 \uc81c\ucd9c\ud558\uc5ec \uacc4\ud68d\uc0c1\uc758 \uc22b\uc790\uc640 \uc870\uce58\uc758 \uc2e0\ube59\uc131\uc744 \ub4b7\ubc1b\uce68\ud558\ub294 \uac83\uc774 \uc2e4\ubb34\uc0c1 \ud544\uc218<\/li>\n<\/ul>\n<h2 id=\"section8\">\uc81c8\ubd80: \ud68c\uc0dd\uc808\ucc28\uc5d0\uc11c\uc758 M&A \uacfc\uc815<\/h2>\n<h3>8.1 M&A\uc758 \uc5ed\ud560<\/h3>\n<ul>\n<li>M&A\ub294 \ub2e8\uc21c\ud788 \ud558\ub098\uc758 \uc120\ud0dd\uc9c0\uac00 \uc544\ub2c8\ub77c, \uae30\uc5c5 \uac00\uce58\ub97c \uadf9\ub300\ud654\ud558\uace0 \uacc4\ud68d\uc548\uc758 \uc131\uacf5\uc744 \ubcf4\uc7a5\ud558\ub294 \uac15\ub825\ud558\uace0 \ubc95\uc6d0\uc5d0 \uc758\ud574 \uac10\ub3c5\ub418\ub294 \ub3c4\uad6c<\/li>\n<li>\uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uae30\uc5c5\uc758 \ub2e8\ub3c5 \uacc4\uc18d\uae30\uc5c5\uac00\uce58\ub294 \uccad\uc0b0\uac00\uce58\ubcf4\ub2e4 \ub0ae\uc744 \uc218 \uc788\uc73c\ub098, \uc804\ub7b5\uc801 \ud22c\uc790\uc790\uac00 \uc9c0\ubd88\ud558\ub824\ub294 M&A \uac00\uaca9\uc5d0\ub294 ‘\uacbd\uc601\uad8c \ud504\ub9ac\ubbf8\uc5c4’\uc774\ub098 ‘\uc2dc\ub108\uc9c0 \uac00\uce58’\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc5b4, \ucc44\uad8c\uc790\ub4e4\uc5d0\uac8c \ubd84\ubc30\ub420 \ucd1d\uac00\uce58\uac00 \uccad\uc0b0\uac00\uce58 \uae30\uc900\uc744 \ud6e8\uc52c \uc0c1\ud68c\ud558\uac8c \ub9cc\ub4e4 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<h3>8.2 \ud68c\uc0dd\uc808\ucc28 \ub0b4 M&A \uacfc\uc815<\/h3>\n<p>\ud68c\uc0dd\uc808\ucc28 \ub0b4 M&A\ub294 \uace0\ub3c4\ub85c \uad6c\uc870\ud654\ub418\uace0 \ud22c\uba85\ud55c \uc808\ucc28\ub97c \ub530\ub985\ub2c8\ub2e4:<\/p>\n<ol>\n<li><strong>M&A \uc808\ucc28 \uac1c\uc2dc\uc5d0 \ub300\ud55c \ubc95\uc6d0\uc758 \ud5c8\uac00<\/strong><\/li>\n<li><strong>\ub9e4\uac01\uc8fc\uac04\uc0ac \uc120\uc815<\/strong><\/li>\n<li><strong>\uacf5\uc815\uc131 \ud655\ubcf4\uc640 \uac00\uaca9 \uadf9\ub300\ud654\ub97c \uc704\ud55c \uacf5\uac1c\uc785\ucc30 \uacf5\uace0<\/strong><\/li>\n<li><strong>\uc6b0\uc120\ud611\uc0c1\ub300\uc0c1\uc790 \uc120\uc815 \ubc0f \ud22c\uc790 \uacc4\uc57d \ud611\uc0c1<\/strong><\/li>\n<\/ol>\n<h3>8.3 M&A\uc640 \uacc4\ud68d\uc548\uc758 \ud1b5\ud569<\/h3>\n<ul>\n<li>M&A \uacc4\uc57d\uc758 \uc870\uac74(\uc608: \uc778\uc218\uc790\ub85c\ubd80\ud130\uc758 \ud604\uae08 \uc720\uc785)\uc740 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc8fc\uc694 \ubcc0\uc81c\uc7ac\uc6d0\uc774 \ub428<\/li>\n<li>\uacc4\ud68d\uc548 \uc790\uccb4\uac00 M&A \uac70\ub798\ub97c \uc911\uc2ec\uc73c\ub85c \uad6c\ucd95\ub428<\/li>\n<li>\uc778\uc218\uc790\uc758 \ud22c\uc790\uae08\uc740 \uacc4\ud68d\uc548\uc758 \uc870\uac74\uc5d0 \ub530\ub77c \ucc44\uad8c\uc790\ub4e4\uc5d0\uac8c \ubcc0\uc81c\ud558\ub294 \ub370 \uc0ac\uc6a9\ub428<\/li>\n<\/ul>\n<h2 id=\"section9\">\uc81c9\ubd80: \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uc778\uac00\uc694\uac74 \ubc0f \uc2b9\uc778 \uc808\ucc28<\/h2>\n<h3>9.1 \ubc95\uc6d0 \uc778\uac00\uc694\uac74 (\ucc44\ubb34\uc790\ud68c\uc0dd\ubc95 \uc81c243\uc870)<\/h3>\n<p>\ubc95\uc6d0\uc774 \ud68c\uc0dd\uacc4\ud68d\uc548\uc744 \uc778\uac00\ud558\uae30 \uc704\ud574\uc11c\ub294 \ub2e4\uc74c \uc694\uac74\ub4e4\uc744 \ubaa8\ub450 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4:<\/p>\n<ol>\n<li><strong>\ud68c\uc0dd\uc808\ucc28 \ub610\ub294 \ud68c\uc0dd\uacc4\ud68d\uc774 \ubc95\ub960\uc758 \uaddc\uc815\uc5d0 \uc801\ud569\ud560 \uac83<\/strong><\/li>\n<li><strong>\ud68c\uc0dd\uacc4\ud68d\uc774 \uacf5\uc815\ud558\uace0 \ud615\ud3c9\uc5d0 \ub9de\uc544\uc57c \ud558\uba70 \uc218\ud589\uc774 \uac00\ub2a5\ud560 \uac83<\/strong><\/li>\n<li><strong>\ud68c\uc0dd\uacc4\ud68d\uc5d0 \ub300\ud55c \uacb0\uc758\ub97c \uc131\uc2e4\u00b7\uacf5\uc815\ud55c \ubc29\ubc95\uc73c\ub85c \ud558\uc600\uc744 \uac83<\/strong><\/li>\n<li><strong>\uccad\uc0b0\uac00\uce58\ubcf4\uc7a5\uc758 \uc6d0\uce59\uc744 \ucda9\uc871\ud560 \uac83<\/strong><\/li>\n<li><strong>\ud569\ubcd1 \ub4f1\uc744 \ub0b4\uc6a9\uc73c\ub85c \ud55c \uacbd\uc6b0 \uad00\ub828 \uc2b9\uc778\uacb0\uc758\uac00 \uc788\uc744 \uac83<\/strong><\/li>\n<li><strong>\ud589\uc815\uccad\uc758 \ud5c8\uac00\uac00 \ud544\uc694\ud55c \uc0ac\ud56d\uc740 \ud589\uc815\uccad \uc758\uacac\uacfc \uc77c\uce58\ud560 \uac83<\/strong><\/li>\n<\/ol>\n<h3>9.2 \uad00\uacc4\uc778\uc9d1\ud68c \uacb0\uc758 (\uad00\uacc4\uc778\uc9d1\ud68c: \uc124\ub4dd\uacfc \uc758\uacb0)<\/h3>\n<h4>9.2.1 \uad00\uacc4\uc778\uc9d1\ud68c\uc758 \uc5ed\ud560<\/h4>\n<ul>\n<li>\uacc4\ud68d\uc548\uc740 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \ubaa8\uc5ec \uc81c\uc548\uc5d0 \ud22c\ud45c\ud558\ub294 \uad00\uacc4\uc778\uc9d1\ud68c\uc5d0\uc11c \uc2b9\uc778\ubc1b\uc544\uc57c \ud568<\/li>\n<li>\uad00\ub9ac\uc778\uc740 \uacc4\ud68d\uc548\uc774 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \ucd5c\uc120\uc758 \uacb0\uacfc\uc784\uc744 \uc81c\uc2dc\ud558\uace0 \uc124\ub4dd\ud574\uc57c \ud558\uba70, \uc774\ub97c \uc704\ud574 \uc8fc\uc694 \ucc44\uad8c\uc790\ub4e4\uacfc\uc758 \uc0ac\uc804 \ud611\uc0c1\uc774 \ub9e4\uc6b0 \uc911\uc694<\/li>\n<\/ul>\n<h4>9.2.2 \uc870\ubcc4 \ub2e4\uc218\uacb0 \uc694\uac74 (\uc758\uacb0 \uc694\uac74)<\/h4>\n<p>\ud68c\uc0dd\uacc4\ud68d\uc548\uc774 \uad00\uacc4\uc778\uc9d1\ud68c\uc5d0\uc11c \uac00\uacb0\ub418\uae30 \uc704\ud574\uc11c\ub294 \uc870\ubcc4 \ub3d9\uc758\uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4:<\/p>\n<div class=\"ca-table-wrap\"><table class=\"ca-table\">\n<thead>\n<tr>\n<th>\uc774\ud574\uad00\uacc4\uc790 \uadf8\ub8f9<\/th>\n<th>\uc758\uacb0 \uc694\uac74<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\ud68c\uc0dd\ub2f4\ubcf4\uad8c\uc790\uc870<\/strong><\/td>\n<td>\uc758\uacb0\uad8c \ucd1d\uc561\uc758 <strong>4\ubd84\uc758 3 \uc774\uc0c1<\/strong> \ub3d9\uc758 (\uccad\uc0b0\ud615 \uacc4\ud68d\uc548\uc758 \uacbd\uc6b0 5\ubd84\uc758 4 \uc774\uc0c1)<\/td>\n<\/tr>\n<tr>\n<td><strong>\ud68c\uc0dd\ucc44\uad8c\uc790\uc870<\/strong><\/td>\n<td>\uc758\uacb0\uad8c \ucd1d\uc561\uc758 <strong>3\ubd84\uc758 2 \uc774\uc0c1<\/strong> \ub3d9\uc758<\/td>\n<\/tr>\n<tr>\n<td><strong>\uc8fc\uc8fc\u00b7\uc9c0\ubd84\uad8c\uc790\uc870<\/strong><\/td>\n<td>\ucd9c\uc11d\ud55c \uc758\uacb0\uad8c \ucd1d\uc218\uc758 <strong>2\ubd84\uc758 1 \uc774\uc0c1<\/strong> \ub3d9\uc758 (\uc790\uc0b0\uc774 \ubd80\ucc44\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 \ub4f1)<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<ul>\n<li>\uac01 \uc870\uc758 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\uba74 \uacc4\ud68d\uc548\uc740 \uad00\uacc4\uc778\uc9d1\ud68c\uc5d0\uc11c \uac00\uacb0\ub428<\/li>\n<li>\uc5b4\ub290 \uc870\ub4e0 \uc758\uacb0 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\uba74 \uc6d0\uce59\uc801\uc73c\ub85c \ubd88\uac00\uacb0\ub418\uba70, \uc774 \uacbd\uc6b0 \ubc95\uc6d0\uc740 \ud544\uc694\ud55c \ub54c \uc778\uac00\uc870\uac74\ubd80 \uc218\uc815\uc744 \uba85\ud558\uac70\ub098 \ud68c\uc0dd\uc808\ucc28\ub97c \ud3d0\uc9c0\ud558\uace0 \ud30c\uc0b0\uc808\ucc28\ub85c \uc804\ud658\ud560 \uc218 \uc788\uc74c<\/li>\n<\/ul>\n<h3>9.3 \ucd5c\uc885 \ubc95\uc6d0 \uc778\uac00 \ud68d\ub4dd<\/h3>\n<ul>\n<li>\ucc44\uad8c\uc790\ub4e4\uc774 \ub3d9\uc758\ud558\ub354\ub77c\ub3c4, \ubc95\uc6d0\uc740 \ub3c5\ub9bd\uc801\uc73c\ub85c \uacc4\ud68d\uc548\uc744 \uc778\uac00\ud574\uc57c \ud568<\/li>\n<li>\ubc95\uc6d0\uc740 \uacc4\ud68d\uc548\uc774 \ub124 \uac00\uc9c0 \ud575\uc2ec \uc6d0\uce59, \ubaa8\ub4e0 \uad00\ub828 \ubc95\ub960, \uc801\ubc95\ud55c \uc758\uacb0 \uc808\ucc28 \ub4f1 \ubaa8\ub4e0 \ubc95\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294\uc9c0 \ucd5c\uc885\uc801\uc73c\ub85c \uac80\ud1a0<\/li>\n<li>\uc2ec\uc0ac \uae30\uc900: \u2460\uc801\ubc95\uc131(\uacc4\ud68d\uc548 \ub0b4\uc6a9\uc774 \ucc44\ubb34\uc790\ud68c\uc0dd\ubc95 \ub4f1 \ubc95\ub839\uc5d0 \uc704\ubc30\ub418\uac70\ub098 \uac15\ud589\uaddc\uc815\uc744 \uc5b4\uae30\ub294 \ubd80\ubd84\uc774 \uc5c6\ub294\uc9c0), \u2461\ud615\ud3c9\uc131(\uc774\ud574\uad00\uacc4\uc778 \uc0ac\uc774\uc5d0 \ubd88\ud569\ub9ac\ud55c \ucc28\ubcc4\uc774\ub098 \ubd88\uacf5\uc815\ud55c \uc0ac\ud56d\uc774 \uc5c6\ub294\uc9c0), \u2462\uc774\ud589 \uac00\ub2a5\uc131(\uc81c\ucd9c\ub41c \uacc4\ud68d\uc774 \ud604\uc2e4\uc801\uc73c\ub85c \uc2e4\ud589 \uac00\ub2a5\ud558\uba70 \ucc44\ubb34\uc790\uac00 \uacc4\ud68d\ub300\ub85c \ubcc0\uc81c\uc790\uae08\uc744 \uc870\ub2ec\ud558\uc5ec \uc774\ud589\ud560 \uc218 \uc788\ub294\uc9c0)<\/li>\n<\/ul>\n<h3>9.4 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \uac00\uacb0 \ubc0f \ubcc0\uacbd<\/h3>\n<ul>\n<li>\ud68c\uc0dd\uacc4\ud68d\uc548\uc740 \uc81c\ucd9c \ud6c4\uc5d0\ub3c4 \uc218\uc815\uc774 \uac00\ub2a5<\/li>\n<li>\uc81c2\ud68c \uad00\uacc4\uc778\uc9d1\ud68c \uc2ec\ub9ac \uc885\ub8cc \uc804\uae4c\uc9c0\ub294 \uc77c\ubd80 \ub610\ub294 \uc804\ubd80 \ucc44\uad8c\uc790\uc5d0 \ub300\ud574 \ubd88\ub9ac\ud55c \ubcc0\uacbd\ub3c4 \uac00\ub2a5<\/li>\n<li>\uadf8 \uc774\ud6c4\uc5d0\ub294 \ucc44\uad8c\uc790\uc5d0\uac8c \ubd88\ub9ac\ud55c \ubcc0\uacbd\uc744 \ud560 \uc218 \uc5c6\uc74c<\/li>\n<\/ul>\n<h2 id=\"section10\">\uc81c10\ubd80: \uc778\uac00\ub41c \uacc4\ud68d\uc548\uc758 \ud6a8\ub825 \ubc0f \uc774\ud589<\/h2>\n<h3>10.1 \ubc95\uc801 \ubcc0\ud0dc: \uc778\uac00\ub41c \uacc4\ud68d\uc548\uc758 \ud6a8\ub825<\/h3>\n<p>\ubc95\uc6d0\uc774 \uacc4\ud68d\uc548\uc744 \uc778\uac00\ud558\uba74, \uc774\ub294 \ubc18\ub300\ud55c \uc774\ud574\uad00\uacc4\uc790\ub97c \ud3ec\ud568\ud55c \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uc5d0\uac8c \ubc95\uc801 \uad6c\uc18d\ub825\uc744 \uac16\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<h4>10.1.1 \uba74\ucc45\uc758 \ud6a8\ub825<\/h4>\n<ul>\n<li>\uacc4\ud68d\uc548 \uc790\uccb4\uc5d0 \uc758\ud574 \uc0c8\ub85c \uc0dd\uc131\ub41c \uc758\ubb34\ub97c \uc81c\uc678\ud558\uace0, \ubaa8\ub4e0 \ud68c\uc0dd\uc808\ucc28 \uac1c\uc2dc \uc804 \ucc44\ubb34\uc640 \uccad\uad6c\uad8c\uc740 \uc18c\uba78<\/li>\n<li>\ud68c\uc0ac\ub294 \ubc95\uc801\uc73c\ub85c \uacfc\uac70\uc758 \ubd80\ucc44\ub85c\ubd80\ud130 \uc790\uc720\ub85c\uc6cc\uc9d0<\/li>\n<\/ul>\n<h4>10.1.2 \uad8c\ub9ac\ubcc0\uacbd\uc758 \ud655\uc815<\/h4>\n<ul>\n<li>\ucc44\uad8c\uc790\uc640 \uc8fc\uc8fc\uc758 \uae30\uc874 \uad8c\ub9ac\ub294 \uc601\uad6c\uc801\uc73c\ub85c \uc18c\uba78\ud558\uace0, \uacc4\ud68d\uc548\uc5d0 \uba85\uc2dc\ub41c \uc0c8\ub85c\uc6b4 \uad8c\ub9ac\ub85c \ub300\uccb4\ub428<\/li>\n<\/ul>\n<h4>10.1.3 \uc774\ud589 \uc758\ubb34<\/h4>\n<ul>\n<li>\ud68c\uc0ac\ub294 \uc778\uac00\ub41c \uacc4\ud68d\uc548\uc744 \uc218\ud589\ud574\uc57c \ud560 \uc758\ubb34\ub97c \uc9d0<\/li>\n<li>\uacc4\ud68d\uc548\uc774 \ud68c\uc0ac\uc758 \uc0c8\ub85c\uc6b4 \uc6b4\uc601 \ubc0f \uc7ac\ubb34\uc801 \uc9c0\uce68\uc774 \ub428<\/li>\n<li>\uacc4\ud68d\uc548\uc774 \uc548\uc815\uc801\uc778 \uc774\ud589 \uada4\ub3c4\uc5d0 \uc624\ub974\uba74 \ubc95\uc6d0\uc740 ‘\ud68c\uc0dd\uc808\ucc28\uc885\uacb0’ \uacb0\uc815\uc744 \ub0b4\ub9ac\uace0, \uc774\ub85c\uc368 \ud68c\uc0dd\uc808\ucc28\ub294 \uacf5\uc2dd\uc801\uc73c\ub85c \ub9c8\ubb34\ub9ac\ub428<\/li>\n<\/ul>\n<h2 id=\"section11\">\uc81c11\ubd80: \uc2e4\ubb34\uc0c1 \uc77c\ubc18\uc801\uc73c\ub85c \ud3ec\ud568\ub418\ub294 \ud56d\ubaa9\ub4e4<\/h2>\n<h3>11.1 \ud68c\uc0dd\uacc4\ud68d\uc548 \ubcf8\ubb38\uc774\ub098 \ucca8\ubd80\uc790\ub8cc\uc5d0 \ud3ec\ud568\ub418\ub294 \ub0b4\uc6a9<\/h3>\n<h4>11.1.1 \ucc44\ubb34\uc790\uc758 \ud604\ud669\uacfc \uc7ac\ubb34\uc815\ubcf4<\/h4>\n<ul>\n<li><strong>\uc790\uc0b0 \ubc0f \ubd80\ucc44 \ud604\ud669<\/strong> (\ub300\ucc28\ub300\uc870\ud45c\uc5d0 \uc900\ud558\ub294 \uc7ac\ubb34\uc0c1\ud0dc)<\/li>\n<li><strong>\uc8fc\uc694 \uc7ac\ubb34\uc81c\ud45c<\/strong><\/li>\n<li><strong>\uc0ac\uc5c5 \ud604\ud669<\/strong><\/li>\n<\/ul>\n<h4>11.1.2 \ucc44\uad8c\uc790\ubcc4 \uad6c\uccb4\uc801 \ubcc0\uc81c\uacc4\ud68d<\/h4>\n<ul>\n<li>\uac01 \ucc44\uad8c\uc790\uac00 \uc5bc\ub9c8\uc758 % \ubcc0\uc81c\ub97c \uc5b4\ub5a4 \uc77c\uc815\uc73c\ub85c \ubc1b\uac8c \ub420\uc9c0 \ud45c\ub85c \uc815\ub9ac\ud558\uc5ec \uba85\uc2dc<\/li>\n<\/ul>\n<h4>11.1.3 \uae30\uc5c5\uc758 \ud5a5\ud6c4 \uc815\uc0c1\ud654 \uc804\ub7b5<\/h4>\n<ul>\n<li><strong>\uc0ac\uc5c5\uc815\uc0c1\ud654 \ubc29\uc548<\/strong> (\uc0ac\uc5c5 \uad6c\uc870\uc870\uc815, \ud575\uc2ec \uc0ac\uc5c5 \uacc4\ud68d)<\/li>\n<li><strong>\uc7ac\ubb34\uad6c\uc870 \uac1c\uc120\uacc4\ud68d<\/strong><\/li>\n<li>“\uc5b4\ub5a4 \uacbd\uc601\uac1c\uc120 \uc870\uce58\uc640 \ube44\uc6a9\uc808\uac10\uc73c\ub85c \ud68c\uc0ac \uc218\uc775\uc131\uc744 \ub192\uc77c\uc9c0” \uc11c\uc220<\/li>\n<\/ul>\n<h4>11.1.4 \ucc44\ubb34 \uad6c\uc870\uc870\uc815 \ub0b4\uc6a9<\/h4>\n<ul>\n<li><strong>\ucc44\ubb34 \ud0d5\uac10\uc728<\/strong><\/li>\n<li><strong>\ucd9c\uc790\uc804\ud658 \uaddc\ubaa8<\/strong><\/li>\n<li><strong>\uc2e0\uaddc \uc790\uae08\uc870\ub2ec \uacc4\ud68d<\/strong> (\uc808\ucc28 \uc9c4\ud589 \uc911 \ud544\uc694\ud55c \uc6b4\uc601\uc790\uae08\uc744 \uc5b4\ub5bb\uac8c \ub9c8\ub828\ud560 \uac83\uc778\uc9c0)<\/li>\n<\/ul>\n<h4>11.1.5 \uae30\ud0c0 \uad6c\uc870\uc870\uc815 \uacc4\ud68d<\/h4>\n<ul>\n<li><strong>\uc81c3\uc790 \uc778\uc218\ub098 M&A<\/strong>: \uc778\uc218 \uc608\uc815\uc790, \uc870\uac74, \uc808\ucc28 \ub4f1\uc744 \uae30\uc220<\/li>\n<li><strong>\ub2f4\ubcf4\uc790\uc0b0 \ub9e4\uac01\uacc4\ud68d<\/strong>: \uc5b4\ub290 \uc790\uc0b0\uc744 \uc5b8\uc81c \uc5bc\ub9c8\uc5d0 \ub9e4\uac01\ud560\uc9c0 \uacc4\ud68d\uc744 \uba85\uc2dc<\/li>\n<li><strong>\uae30\uc874 \uacbd\uc601\uc9c4\uc758 \uad50\uccb4 \uc5ec\ubd80<\/strong><\/li>\n<li><strong>\uc911\uc694 \uacc4\uc57d\uc774\ub098 \uc18c\uc1a1\uc758 \ucc98\ub9ac\ubc29\uc548<\/strong><\/li>\n<\/ul>\n<h3>11.2 \ud68c\uc0dd\uacc4\ud68d\uc548 \uad6c\uc131 \uc608\uc2dc (\uc77c\ubc18\uc801\uc778 \ubaa9\ucc28 \uad6c\uc870)<\/h3>\n<h4>11.2.1 \uc8fc\uc694 \ud56d\ubaa9 \uad6c\uc131<\/h4>\n<ul>\n<li><strong>\ucd1d\uad04 \ubcc0\uc81c\uacc4\ud68d<\/strong>: \uc804\uccb4 \ucc44\uad8c\uc5d0 \ub300\ud55c \uc885\ud569\uc801\uc778 \ubcc0\uc81c\ubc29\ud5a5 \uac1c\uc694 (\ubcc0\uc81c\uc728\uacfc \uae30\uac04\uc758 \uc694\uc57d)<\/li>\n<li><strong>\ud68c\uc0dd\ucc44\uad8c \ubcc0\uc81c\ubc29\uc548<\/strong>: \ubb34\ub2f4\ubcf4 \ud68c\uc0dd\ucc44\uad8c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \ubcc0\uc81c\uc870\uac74 (\ubcc0\uc81c\ube44\uc728, \uc77c\uc815, \ud0d5\uac10 \uc5ec\ubd80 \ub4f1)<\/li>\n<li><strong>\ud68c\uc0dd\ub2f4\ubcf4\uad8c \ubcc0\uc81c\ubc29\uc548<\/strong>: \ub2f4\ubcf4\uad8c\uc774 \uc788\ub294 \ucc44\uad8c\uc5d0 \ub300\ud55c \ucc98\ub9ac\ubc29\uc548 (\ub2f4\ubcf4\uc790\uc0b0 \ucc98\ub9ac\uacc4\ud68d, \ubcc0\uc81c\ubc29\ubc95 \ub4f1)<\/li>\n<li><strong>\uc6b4\uc601\uc790\uae08 \uc870\ub2ec \ubc0f \uc7ac\ubb34\uad6c\uc870 \uac1c\uc120\ubc29\uc548<\/strong>: \ud5a5\ud6c4 \uc601\uc5c5\uc774\uc775, \ube44\uc6a9\uc808\uac10, \uc790\uc0b0\ub9e4\uac01, \uc2e0\uaddc\ucc28\uc785 \ub4f1\uc744 \ud1b5\ud55c \uc790\uae08\uc870\ub2ec \uacc4\ud68d\uacfc \ubd80\ucc44\ube44\uc728 \uac1c\uc120\uc804\ub7b5<\/li>\n<li><strong>\uc2e0\uaddc \uc0ac\uc5c5 \ucd94\uc9c4\uacc4\ud68d<\/strong>: \uae30\uc5c5\uc758 \ud68c\uc0dd\uae30\uac04 \uc911 \ucd94\uc9c4\ud560 \uc2e0\uaddc\uc0ac\uc5c5\uc774\ub098 \uc0ac\uc5c5\uad6c\uc870 \uac1c\ud3b8 \uacc4\ud68d<\/li>\n<li><strong>\uc790\uc0b0\ub9e4\uac01 \ubc0f \ube44\uc6a9\uc808\uac10 \uacc4\ud68d<\/strong>: \ubcf4\uc720\uc790\uc0b0 \ub9e4\uac01 \ub9ac\uc2a4\ud2b8\uc640 \uc77c\uc815, \uadf8\ub9ac\uace0 \uc778\ub825 \uac10\ucd95\uc774\ub098 \uacbd\uc601\ud6a8\uc728\ud654 \ub4f1 \ube44\uc6a9\uc808\uac10 \uc870\uce58<\/li>\n<li><strong>\uae30\uc874 \uacbd\uc601\uc9c4 \uc720\uc784 \uc5ec\ubd80<\/strong>: \ud604 \uacbd\uc601\uc9c4\uc758 \uad50\uccb4\ub098 \uc720\uc784 \uacc4\ud68d, \uc0c8\ub85c\uc6b4 \uacbd\uc601\uc9c4 \uc120\uc784 \uacc4\ud68d \ub4f1 \uc9c0\ubc30\uad6c\uc870 \ubcc0\uacbd \ub0b4\uc6a9<\/li>\n<li><strong>\uc774\ud574\uad00\uacc4\uc778\ubcc4 \ubcc0\uc81c\uc728 \ubc0f \ubcc0\uc81c\ubc29\ubc95<\/strong>: \uac01 \uc774\ud574\uad00\uacc4\uc778 \uadf8\ub8f9(\uc870)\uc5d0 \ub300\ud55c \uc608\uc0c1 \ubcc0\uc81c\uc728\uacfc \uadf8 \uad6c\uccb4\uc801 \ubc29\ubc95\uc744 \ud45c\ub85c \uc815\ub9ac<\/li>\n<\/ul>\n<h4>11.2.2 \ucd94\uac00 \ud3ec\ud568 \uac00\ub2a5 \ud56d\ubaa9<\/h4>\n<ul>\n<li><strong>\ucc44\uad8c\ub2e8 \uacf5\ub3d9\uad00\ub9ac\uc808\ucc28(co-workout)\uc640 \uc5f0\uacc4\ub41c \uacbd\uc6b0<\/strong>: \ucc44\uad8c\uc790\ud611\uc758\ud68c \uc6b4\uc601 \ubc29\uc548<\/li>\n<li><strong>M&A\ub97c \uc9c4\ud589 \uc911\uc778 \uacbd\uc6b0<\/strong>: \ub9e4\uac01\uc808\ucc28 \uc77c\uc815 \ubc0f \uc870\uac74\uc774 \ubcc4\ub3c4 \uc7a5\uc73c\ub85c \ud3ec\ud568<\/li>\n<\/ul>\n<h2 id=\"section12\">\uc81c12\ubd80: \uc131\uacf5\uc801\uc778 \ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\uc744 \uc704\ud55c \ud575\uc2ec \uc131\uacf5\uc694\uc778<\/h2>\n<h3>12.1 \uc804\ub7b5\uc801 \uade0\ud615 \ubc0f \uc811\uadfc<\/h3>\n<ul>\n<li><strong>\uc804\ub7b5\uc801 \uade0\ud615<\/strong>: \uc131\uacf5\uc801\uc778 \uacc4\ud68d\uc548\uc740 \ubc95\uc801 \uc900\uc218, \uc0ac\uc5c5\uc801 \ud604\uc2e4\uc131, \uadf8\ub9ac\uace0 \ud611\uc0c1 \uc0ac\uc774\uc758 \uade0\ud615\uc744 \ub9de\ucd94\ub294 \uc608\uc220\uacfc \uac19\uc74c<\/li>\n<li><strong>\ubc95\uc801 \uc900\uc218 + \uc0ac\uc5c5\uc801 \ud604\uc2e4\uc131 + \ud611\uc0c1\ub825<\/strong>\uc758 \uade0\ud615<\/li>\n<li>\uce58\ubc00\ud55c \ub370\uc774\ud130 \ubd84\uc11d\uacfc \ubcf4\uc218\uc801 \uac00\uc815\uc5d0 \uae30\ubc18\ud55c <strong>“\uc2e4\ud589\ub825 \uc788\ub294 \uccad\uc0ac\uc9c4”<\/strong>\uc774\uc5b4\uc57c \ud558\uba70, \ubc95\ub960\uc801 \uc694\uac74\uacfc \uacbd\uc81c\uc801 \ud0c0\ub2f9\uc131\uc744 \ubaa8\ub450 \uac16\ucd94\ub3c4\ub85d \uc138\uc2ec\ud558\uac8c \uc791\uc131<\/li>\n<\/ul>\n<h3>12.2 \uc2e0\ub8b0\uc131 \ud655\ubcf4<\/h3>\n<ul>\n<li><strong>\uc2e0\ub8b0\uc131\uc774 \uace7 \uc790\uc0b0<\/strong>: \uacc4\ud68d\uc548 \uc804\uccb4\uc758 \uc131\ud328\ub294 \uc7ac\ubb34 \ucd94\uc815\uacfc \uadf8 \uadfc\uac04\uc774 \ub418\ub294 \uc0ac\uc5c5 \uc804\ub7b5\uc758 \uc2e0\ub8b0\uc131\uc5d0 \ub2ec\ub824 \uc788\uc74c<\/li>\n<li>\ubcf4\uc218\uc801\uc774\uace0 \ud604\uc2e4\uc801\uc778 \uc7ac\ubb34 \ucd94\uc815<\/li>\n<li>\uc870\uc0ac\uc704\uc6d0 \ubcf4\uace0\uc11c\uc5d0 \uae30\ubc18\ud55c \ub370\uc774\ud130 \ud65c\uc6a9<\/li>\n<\/ul>\n<h3>12.3 \uc120\uc81c\uc801 \ud611\uc0c1<\/h3>\n<ul>\n<li><strong>\uc120\uc81c\uc801 \ud611\uc0c1<\/strong>: \uad00\uacc4\uc778\uc9d1\ud68c\ub97c \uae30\ub2e4\ub9ac\uc9c0 \ub9d0\uace0, \uc8fc\uc694 \ucc44\uad8c\uc790\ub4e4\uacfc \uc870\uae30\uc5d0 \uc9c0\uc18d\uc801\uc73c\ub85c \uc18c\ud1b5\ud558\uc5ec \uacf5\uac10\ub300\ub97c \ud615\uc131\ud558\uace0 \uadf8\ub4e4\uc758 \uc758\uacac\uc744 \ubc18\uc601\ud574\uc57c \ud568<\/li>\n<li>\uc8fc\uc694 \ucc44\uad8c\uc790\ub4e4\uacfc\uc758 \uc0ac\uc804 \ud611\uc0c1 \ubc0f \uacf5\uac10\ub300 \ud615\uc131<\/li>\n<\/ul>\n<h3>12.4 \uc804\ubb38\uc131 \ud65c\uc6a9<\/h3>\n<ul>\n<li><strong>\uc804\ubb38\uc131\uc740 \ud544\uc218<\/strong>: \ubc95\ub960 \ubc0f \uc7ac\ubb34 \ubaa8\ub378\ub9c1\uc758 \ubcf5\uc7a1\uc131\uc73c\ub85c \uc778\ud574 \uacbd\ud5d8 \ub9ce\uc740 \ubc95\ub960 \ubc0f \uc7ac\ubb34 \uc790\ubb38\uac00 \ud300\uc758 \uc870\ub825\uc740 \ud544\uc218\uc801\uc784<\/li>\n<li>\uacc4\ud68d\uc548\uc740 \ud63c\uc790\uc11c \ub9cc\ub4e4 \uc218 \uc788\ub294 \ud504\ub85c\uc81d\ud2b8\uac00 \uc544\ub2d8<\/li>\n<li>\ubc95\ub960 \ubc0f \uc7ac\ubb34 \uc804\ubb38\uac00 \ud300\uc758 \uc870\ub825 \ud544\uc218<\/li>\n<li>\uad00\ub828 \uc99d\ube59\uc790\ub8cc\uc758 \ucda9\ubd84\ud55c \uc900\ube44<\/li>\n<\/ul>\n<h3>12.5 \uacc4\ud68d\uc548\uc758 \uc720\uc5f0\uc131<\/h3>\n<ul>\n<li><strong>\uacc4\ud68d\uc548\uc740 \uc0b4\uc544\uc788\ub294 \ubb38\uc11c<\/strong>: \ubc95\uc6d0\uc758 \ud53c\ub4dc\ubc31\uc774\ub098 \ucc44\uad8c\uc790\uc640\uc758 \ud611\uc0c1 \uacb0\uacfc\uc5d0 \ub530\ub77c \uacc4\ud68d\uc548\uc744 \uc218\uc815\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc5b4\uc57c \ud568<\/li>\n<\/ul>\n<h3>12.6 \uc885\ud569\uc801 \uad00\uc810<\/h3>\n<p>\ud68c\uc0dd\uacc4\ud68d\uc548\uc740 \ub2e8\uc21c\ud55c \ucc44\ubb34\uc870\uc815 \uacc4\ud68d\uc744 \ub118\uc5b4 \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\ud55c \ubbf8\ub798\ub97c \uc124\uacc4\ud558\ub294 \uc885\ud569\uc801\uc778 \uccad\uc0ac\uc9c4\uc785\ub2c8\ub2e4. \uc131\uacf5\uc801\uc778 \ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\uc744 \uc704\ud574\uc11c\ub294 \uc5c4\uaca9\ud55c \ubc95\uc801 \uc694\uac74 \uc900\uc218, \uc2e4\ud604\uac00\ub2a5\ud55c \uc0ac\uc5c5\uacc4\ud68d \uc218\ub9bd, \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc778\uc758 \uade0\ud615 \uc788\ub294 \uad8c\uc775 \ubcf4\uc7a5\uc774\ub77c\ub294 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc694\uc18c\uac00 \uc870\ud654\ub97c \uc774\ub8e8\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uad81\uadf9\uc801\uc73c\ub85c \ud68c\uc0dd\uacc4\ud68d\uc548\uc740 \uacfc\uac70\uc758 \uc2e4\ud328\ub97c \uc815\ub9ac\ud558\uace0 \ubbf8\ub798\uc758 \ube44\uc804\uc744 \uc81c\uc2dc\ud558\ub294 \ubb38\uc11c\uc785\ub2c8\ub2e4. \ubc95\uc801 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ub3d9\uc2dc\uc5d0, \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \ud68c\uc0ac\uc758 \ubbf8\ub798\uc5d0 \ub300\ud55c \ubbff\uc74c\uc744 \uc2ec\uc5b4\uc904 \uc218 \uc788\ub294 \uc124\ub4dd\ub825 \uc788\ub294 \uc11c\uc0ac\ub97c \ub2f4\uc544\ub0bc \ub54c, \ube44\ub85c\uc18c \uae30\uc5c5 \ud68c\uc0dd\uc758 \uc9c4\uc815\ud55c \uccad\uc0ac\uc9c4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<div class=\"warning-box\">\n<h3>\uacb0\ub860<\/h3>\n<p>\ubc95\uc778 \ud68c\uc0dd\uc5d0\uc11c \ud68c\uc0dd\uacc4\ud68d\uc548\uc740 \ub2e8\uc21c\ud55c \ucc44\ubb34\uc870\uc815 \uacc4\ud68d\uc744 \ub118\uc5b4 \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\ud55c \ubbf8\ub798\ub97c \uc124\uacc4\ud558\ub294 \uc885\ud569\uc801\uc778 \uccad\uc0ac\uc9c4\uc785\ub2c8\ub2e4. \ud2b9\ud788 \uacf5\uc815\u00b7\ud615\ud3c9\uc758 \uc6d0\uce59, \ud3c9\ub4f1\uc758 \uc6d0\uce59, \uccad\uc0b0\uac00\uce58\ubcf4\uc7a5\uc758 \uc6d0\uce59, \uc218\ud589\uac00\ub2a5\uc131\uc758 \uc6d0\uce59\uc774\ub77c\ub294 \ub124 \uac00\uc9c0 \uae30\ubcf8 \uc6d0\uce59\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud558\uba74\uc11c\ub3c4, \uad6c\uccb4\uc801\uc778 \uae30\uc5c5 \uc0c1\ud669\uc5d0 \ub9de\ub294 \ucc3d\uc758\uc801\uc774\uace0 \uc2e4\uc6a9\uc801\uc778 \ud574\uacb0\ubc29\uc548\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \ucc44\ubb34\uc790\uc758 \ud68c\uc0dd\uacfc \ucc44\uad8c\uc790\uc758 \uad8c\uc775\ubcf4\ud638, \uadf8\ub9ac\uace0 \uacbd\uc81c \uc804\uccb4\uc758 \ud6a8\uc728\uc131 \uc99d\uc9c4\uc774\ub77c\ub294 \ud68c\uc0dd\uc81c\ub3c4\uc758 \uadfc\ubcf8 \ubaa9\uc801\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<\/div><!-- \/.ca -->\n\n<!-- FOOTER -->\n<footer class=\"site-footer\">\n <div class=\"footer-inner\">\n <div class=\"footer-grid\">\n <div class=\"footer-col\">\n <div class=\"footer-col-label\">Address<\/div>\n <p>\ubc95\ubb34\ubc95\uc778 \uc544\ud2c0\ub77c\uc2a4<br>\uc778\ucc9c\uad11\uc5ed\uc2dc \uc5f0\uc218\uad6c<br>\uc778\ucc9c\ud0c0\uc6cc\ub300\ub85c 323, B\ub3d9 2901\ud638<br>(\uc1a1\ub3c4\ub3d9, \uc13c\ud2b8\ub85c\ub4dc) 22007<\/p>\n <\/div>\n <div class=\"footer-col\">\n <div class=\"footer-col-label\">Contact<\/div>\n <p>\n <a href=\"tel:0328648300\">T. 032-864-8300<\/a>\n <a href=\"mailto:info@atlaw.kr\">E. info@atlaw.kr<\/a>\n F. 032-864-8301\n <\/p>\n <\/div>\n <div 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04….<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":true,"_kad_post_footer":true,"_kad_post_classname":"","footnotes":""},"class_list":["post-1414","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>05. \uae30\uc5c5(\ubc95\uc778)\ud68c\uc0dd\uacc4\ud68d\uc548 \uc791\uc131\ubc95<\/title>\n<meta name=\"description\" content=\"\ubc95\uc778 \ud68c\uc0dd\uacc4\ud68d\uc548\uc758 \ubaa8\ub4e0 \uac83\uc744 \uc0c1\uc138\ud788 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